20:10:27:03Costs subject to commission's ratemaking

determinations. The costs used to compute switched access charges are subject to the accounting and ratemaking determinations of the commission. The separations procedures are not to be interpreted as indicating what property, revenues, expenses, and taxes or what items carried in the income, reserve, and retained earnings accounts should or should not be considered in any investigation or rate proceeding.

Source: 19 SDR 111, effective January 31, 1993.