Chapter 20:10:28 — TELECOMMUNICATIONS SEPARATIONS PROCEDURES

20:10:28:69. Material and supplies -- Account 1220 -- Apportionment of cost. The amount included in account 1220, material and supplies, is apportioned among the operations based on the apportionment of the cost of cable and wire facilities in service. Any amounts included in acc…

20:10:28:70. Cash working capital -- Apportionment. An allowance for cash working capital shall be assigned to each carrier's carrier access cost element in an amount equal to 15 days of cash operation expenses allocated to that cost element. In the alternative, the commission ma…

20:10:28:71. Equal access investment -- Included costs. For those companies who implement equal access within the state jurisdiction, equal access investment includes only initial incremental expenditures for software, hardware, and other equipment related directly to the provisi…

20:10:28:72. Allocation of equal access investment. The equal access investment is allocated between the intrastate and interstate jurisdictions based on 47 C.F.R. Part 36 (1991). Intrastate equal access investment which remains and which is not related to centralized equal acces…

20:10:28:73. Operating revenues and certain income accounts -- General. Sections 20:10:28:74 to 20:10:28:83, inclusive, set forth procedures for the apportionment among the operations of operating revenues. Sections 20:10:28:84 to 20:10:28:87, inclusive, set forth procedures for …

20:10:28:74. Operating revenues -- Accounts. Operating revenues are included in the following accounts: (1) Basic local service revenue, account 5000; (2) Network access service revenues: (a) Network access revenue, account 5080; (b) End user revenue (interstate), account 5081; (…

20:10:28:75. Assignment of basic local services revenues -- Account 5000. Basic local service revenues, account 5000, are assigned as follows: (1) Intrastate local private line revenues from broadcast program transmission audio services and broadcast program transmission video se…

20:10:28:76. Network access revenue -- Account 5080. Network access revenue, account 5080, is used by class A and class B telecommunications companies to summarize the contents of accounts 5081 to 5084, inclusive. Source: 19 SDR 111, effective January 31, 1993. General Authority:…

20:10:28:77. End user revenue -- Account 5081. End user revenue, account 5081, is used for interstate end user access revenues and is not used for intrastate revenues. Source: 19 SDR 111, effective January 31, 1993. General Authority: SDCL 49-1-11, 49-31-5, 49-31-18. Law Implemen…

20:10:28:78. Switched access revenue -- Account 5082. Switched access revenue, account 5082, is used for interstate switched access revenues and is not used for intrastate revenues. Source: 19 SDR 111, effective January 31, 1993. General Authority: SDCL 49-1-11, 49-31-5, 49-31-18…

20:10:28:79. Special access revenue -- Account 5083. Special access revenue, account 5083, is used for interstate switched access revenues and is not used for intrastate revenues. Source: 19 SDR 111, effective January 31, 1993. General Authority: SDCL 49-1-11, 49-31-5, 49-31-18. …

20:10:28:80. Assignment of intrastate access revenues -- Account 5084. Intrastate access revenues in account 5084 are assigned to the toll operation. Intrastate access revenues are assigned to the following subaccounts: (1) Switched access revenue - account 5084.2; (2) Special ac…

20:10:28:81. Assignment of long distance message revenues -- Account 5100. All intrastate long distance message revenues in account 5100 are directly assigned to the toll operation. Source: 19 SDR 111, effective January 31, 1993. General Authority: SDCL 49-1-11, 49-31-5, 49-31-18…

20:10:28:82. Assignment of miscellaneous revenues -- Account 5200. Miscellaneous revenues, account 5200, are assigned as follows: (1) Directory revenues are assigned to the other services operation; (2) Intrastate billing and collection revenues are assigned to the toll services …

20:10:28:83. Apportionment of uncollectible revenues -- Account 5300. The intrastate amounts in uncollectible revenues, account 5300, are apportioned between toll and other services based on analysis during a representative period. Source: 19 SDR 111, effective January 31, 1993. …

20:10:28:84. Apportionment of other operating income and expenses -- Account 7100. All other intrastate operating income and expense amounts, account 7100, are apportioned between toll and other services based on telecommunications plant in service, account 2001, if plant related…

20:10:28:85. Nonoperating income and expenses -- Account 7300. Only allowance for funds used during construction and charitable, social, and community welfare contributions are considered in account 7300 for separations purposes. Subsidiary record categories are maintained for th…

20:10:28:86. Interest and related items -- Account 7500 -- Apportionment of expenses. Only interest paid relating to capital leases is considered in account 7500 for separations purposes. Subsidiary record categories are maintained for this account that include details relating t…

20:10:28:87. Apportionment of extraordinary items -- Account 7600. Extraordinary item amounts of an operating nature in account 7600 are apportioned consistent with the nature of the item. Source: 19 SDR 111, effective January 31, 1993. General Authority: SDCL 49-1-11, 49-31-5, 4…

20:10:28:88. Operating 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 …

20:10:28:89. Subsidiary record categories. In accordance with requirements in 47 C.F.R. § 32.5999(f) (October 1, 1991), expenses recorded in the expense accounts are segregated in the accounting process among the following subsidiary record categories as applicable to each accoun…

20:10:28:90. Plant-specific operations expenses -- Accounts -- General apportionment. Plant-specific operations expenses include the following accounts: (1) Network support expenses, account 6110; (2) General support expenses, account 6120; (3) Central office switching expenses, …

20:10:28:91. Network support expenses, account 6110 -- General support expenses, account 6120 -- Included expenses -- Apportionment of expenses. Network support expenses, account 6110, are expenses associated with motor vehicles, aircraft, special purpose vehicles, garage work eq…

20:10:28:92. Central office expenses, accounts 6210, 6220, and 6230 -- Apportionment of expenses. The expenses related to central office equipment are summarized in the following accounts: (1) Central office switching expenses, account 6210; (2) Operator systems expenses, account…

20:10:28:93. Classification of information origination/termination expenses, account 6310. Information origination/termination expenses, account 6310, are classified as other information origination/termination equipment expenses and as customer premises equipment expenses. For s…

20:10:28:94. Other information origination/termination equipment expenses -- Included expenses -- Apportionment of expenses. Other information origination/termination equipment expenses include all expenses not associated with customer premises equipment expenses. These expenses …

20:10:28:95. Assignment of customer premises equipment expenses. Expenses related to customer premises equipment are assigned to other services operations. Source: 19 SDR 111, effective January 31, 1993. General Authority: SDCL 49-1-11, 49-31-5, 49-31-18. Law Implemented: SDCL 49…

20:10:28:96. Cable and wire facilities expenses, account 6410 -- Included expenses -- Assignment of expenses. Account 6410, cable and wire facilities expenses, includes the expenses for poles, antenna-supporting structures, aerial cable, underground cable, buried cable, submarine…

20:10:28:97. Plant-nonspecific operations expenses -- Accounts. Plant-nonspecific operations expenses include the following accounts: (1) Other property, plant, and equipment expenses, account 6510; (2) Network operations expenses, account 6530; (3) Access expenses, account 6540;…

20:10:28:98. Other property plant and equipment expenses, account 6510 -- Included expenses -- Apportionment of expenses. Account 6510, other property plant and equipment expenses, is used to record the expenses associated with property held for future telecommunications use and …

20:10:28:99. Network operations expenses, account 6530 -- Included expenses -- Apportionment of expenses. Account 6530, network operations expenses, includes the expenses associated with the provisions of power, network administration, testing, plant operations administration, an…