20:10:28:88Operating expenses and operating taxes -- General.

Sections 20:10:28:89 to 20:10:28:126, inclusive, set forth procedures for the apportionment among the operations of operating expenses and operating taxes. As covered in §§ 20:10:28:07 and 20:10:28:08, the treatment of expenses relating to plant furnished to and obtained from others under rental arrangements is consistent with the treatment of the plant.

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