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/20:10:28

20:10:28Telecommunications Separations Procedures

Chapter · Administrative Rules of South Dakota · View on sdlegislature.gov ↗

Rulemaking activity

ARSD 20:10Noticed
ARSD 20:10Effective
ARSD 20:10Effective

Sections (99)

20:10:28:01Definitions.
20:10:28:02Allocation procedures -- General.
20:10:28:03Assignment of book costs -- General.
20:10:28:04Separations procedures -- General.
20:10:28:05Classification of telecommunications plant -- General.
20:10:28:06Apportionment of telecommunications plant -- General.
20:10:28:07Classification of property rented to or from affiliates.
20:10:28:08Classification of property rented to or from nonaffiliates.
20:10:28:09Costs billed to another company.
20:10:28:10Telecommunications property -- Procedures for assignment of property and allocation of costs.
20:10:28:11Treatment of rental plant.
20:10:28:12Apportionment of depreciation deductible from book cost.
20:10:28:13General support facilities -- Account 2110 -- Included assets.
20:10:28:14Accounts for the big three expenses -- Plant-specific expenses, plant-nonspecific expenses, and customer operations expenses.
20:10:28:15Apportionment of cost of general support facilities for class B companies.
20:10:28:16Central office equipment accounts.
20:10:28:17Assignment of central office equipment to categories.
20:10:28:18Distribution of cost of common equipment not assigned to a specific category -- Weighting factor.
20:10:28:19Apportionment of cost of central office equipment -- General.
20:10:28:20Categories and apportionment procedures of central office equipment.
20:10:28:21Operator systems equipment -- Category 1 -- Account 2220 -- Included equipment.
20:10:28:22Classification of operator systems equipment.
20:10:28:23Key pulsing switchboards -- Included equipment.
20:10:28:24Traffic service position systems -- Included equipment.
20:10:28:25Apportionment of cost of operator systems equipment.
20:10:28:26Apportionment of cost of auxiliary service boards.
20:10:28:27Apportionment of cost of service observing boards.
20:10:28:28Apportionment of traffic service position system investments.
20:10:28:29Tandem switching equipment -- Category 2 -- Accounts 2210, 2211, 2212, and 2215 -- Included equipment.
20:10:28:30Tandem switching equipment at toll center toll offices -- Included equipment.
20:10:28:31Tandem switching equipment at tributary offices -- Included equipment.
20:10:28:32Tandem switching equipment at all switching entities -- Included equipment.
20:10:28:33Assignment of cost of tandem switching equipment.
20:10:28:34Local switching equipment -- Category 3 -- Accounts 2210, 2211, 2212, and 2215 -- Included equipment.
20:10:28:35Apportionment of category 3 investment.
20:10:28:36Circuit equipment -- Category 4 -- Accounts 2230, 2231, and 2232 -- Included equipment.
20:10:28:37Assignment of cost of circuit equipment to subsidiary categories.
20:10:28:38Separation of circuit equipment into basic circuit equipment and special circuit equipment.
20:10:28:39Segregation of cost of exchange circuit equipment and interexchange circuit equipment.
20:10:28:40Apportionment of cost of exchange circuit equipment among the operations.
20:10:28:41Apportionment of cost of interexchange circuit equipment among the operations.
20:10:28:42Apportionment of cost of intrastate private line circuits and message circuits.
20:10:28:43Segregation and apportionment of the cost of special circuit equipment.
20:10:28:44Host/remote message circuit equipment -- Category 4.
20:10:28:45Information origination/termination equipment -- Included equipment.
20:10:28:46Segregation of cost of information origination/termination equipment.
20:10:28:47Other information origination/termination equipment -- Category 1 -- Included equipment -- Allocation of cost.
20:10:28:48Customer premises equipment -- Category 2 -- Assignment of cost.
20:10:28:49Cable and wire facilities -- Account 2410 -- Included plant.
20:10:28:50Exchange cable and wire facilities categories -- Included facilities.
20:10:28:51Interexchange cable and wire facilities -- Category 3 -- Included services and facilities.
20:10:28:52Host/remote message cable and wire facilities -- Category 4.
20:10:28:53Assignment of cable and wire facilities to categories.
20:10:28:54Additional costs of high-frequency transmission.
20:10:28:55Assignment of cost of cable loading.
20:10:28:56Assignment of cost of other cable plant.
20:10:28:57Assignment of cost of aerial wire.
20:10:28:58Poles and antenna-supporting structures -- Included equipment.
20:10:28:59Assignment of cost of poles.
20:10:28:60Assignment of cost of conduit systems.
20:10:28:61Exchange line cable and wire facilities -- Category 1 -- Apportionment of cost.
20:10:28:62Wideband and exchange trunk cable and wire facilities -- Category 2 -- Apportionment of cost.
20:10:28:63Interexchange cable and wire facilities -- Category 3 -- Apportionment of cost.
20:10:28:64Host/remote message cable and wire facilities -- Category 4 -- Apportionment of cost.
20:10:28:65Amortizable tangible assets -- Account 2680 -- Apportionment of cost.
20:10:28:66Amortizable intangible assets -- Account 2690 -- Apportionment of cost.
20:10:28:67Other telecommunications plant -- Apportionment of cost.
20:10:28:68Rural telephone bank stock -- Investment in nonaffiliated companies -- Account 1402.
20:10:28:69Material and supplies -- Account 1220 -- Apportionment of cost.
20:10:28:70Cash working capital -- Apportionment.
20:10:28:71Equal access investment -- Included costs.
20:10:28:72Allocation of equal access investment.
20:10:28:73Operating revenues and certain income accounts -- General.
20:10:28:74Operating revenues -- Accounts.
20:10:28:75Assignment of basic local services revenues -- Account 5000.
20:10:28:76Network access revenue -- Account 5080.
20:10:28:77End user revenue -- Account 5081.
20:10:28:78Switched access revenue -- Account 5082.
20:10:28:79Special access revenue -- Account 5083.
20:10:28:80Assignment of intrastate access revenues -- Account 5084.
20:10:28:81Assignment of long distance message revenues -- Account 5100.
20:10:28:82Assignment of miscellaneous revenues -- Account 5200.
20:10:28:83Apportionment of uncollectible revenues -- Account 5300.
20:10:28:84Apportionment of other operating income and expenses -- Account 7100.
20:10:28:85Nonoperating income and expenses -- Account 7300.
20:10:28:86Interest and related items -- Account 7500 -- Apportionment of expenses.
20:10:28:87Apportionment of extraordinary items -- Account 7600.
20:10:28:88Operating expenses and operating taxes -- General.
20:10:28:89Subsidiary record categories.
20:10:28:90Plant-specific operations expenses -- Accounts -- General apportionment.
20:10:28:91Network support expenses, account 6110 -- General support expenses, account 6120 -- Included expenses -- Apportionment of expenses.
20:10:28:92Central office expenses, accounts 6210, 6220, and 6230 -- Apportionment of expenses.
20:10:28:93Classification of information origination/termination expenses, account 6310.
20:10:28:94Other information origination/termination equipment expenses -- Included expenses -- Apportionment of expenses.
20:10:28:95Assignment of customer premises equipment expenses.
20:10:28:96Cable and wire facilities expenses, account 6410 -- Included expenses -- Assignment of expenses.
20:10:28:97Plant-nonspecific operations expenses -- Accounts.
20:10:28:98Other property plant and equipment expenses, account 6510 -- Included expenses -- Apportionment of expenses.
20:10:28:99Network operations expenses, account 6530 -- Included expenses -- Apportionment of expenses.