20:10:28:02Allocation procedures -- General.

This chapter establishes rules for the allocation of property costs, revenues, expenses, taxes, and reserves between intrastate toll and all other. Total intrastate allocations are determined as the residual after 47 C.F.R. Part 36 rules have been applied to determine interstate allocations.

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