20:10:28:12Apportionment of depreciation deductible from book cost.
Section · Administrative Rules of South Dakota · View on sdlegislature.gov ↗
Rulemaking activity
The amount of depreciation deductible from the book cost or value is apportioned among the operations in proportion to the separation of the cost of the related plant accounts.
Source: 19 SDR 111, effective January 31, 1993.