20:10:27:23Other special access services.

Notwithstanding the provisions of chapters 20:10:27 to 20:10:29, inclusive, local exchange companies subject to SDCL 49-31-5.1 may assign investment and expense to all other special access services not qualifying for exemption under § 20:10:27:22 by converting each circuit used to provide special access services other than in § 20:10:27:22 to voice-grade-equivalent circuits and using the percentage of special access circuits to the total working circuits and unused capacity to determine the amount of investment and expense excluded from the switched access revenue requirement determined pursuant to chapters 20:10:28 and 20:10:29. This section does not allow the local exchange company to exempt investment and expense if a special access customer resells or leases the services subject to the exemption in this section.

Source: 20 SDR 189, effective May 22, 1994.