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20:10:29:19Apportionment of net investment accounts.

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

Rulemaking activity

Net investment in accounts 2001, 1220, and class B rural telephone bank stock booked in account 1402 are apportioned among the interexchange category, billing and collection category, special access category, and applicable switched access elements as provided in §§ 20:10:29:20 to 20:10:29:30, inclusive. Net investment in accounts 2002, 2003, and, to the extent that such inclusions are allowed by the commission, account 2005, are apportioned based on the total investment in account 2001, telecommunications plant in service.

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