20:10:27:15Nonrecurring costs or revenues.

Subject to the commission's determination of fairness and reasonableness, nonrecurring costs may be included in the cost of service and amortized over a period of time. The amortization time period shall be determined separately for each switched access rate filing. Nonrecurring, as well as recurring, revenues may be used to cover costs.

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