Chapter 20:10:28 — TELECOMMUNICATIONS SEPARATIONS PROCEDURES

20:10:28:19. Apportionment of cost of central office equipment -- General. After assignment of the central office equipment to categories, the cost of the equipment in each category is then apportioned among the operations through the application of applicable use factors or by d…

20:10:28:20. Categories and apportionment procedures of central office equipment. Following are the categories of central office equipment: (1) Operator systems equipment, category 1; (2) Tandem switching equipment, category 2; (3) Local switching equipment, category 3; (4) Circu…

20:10:28:21. Operator systems equipment -- Category 1 -- Account 2220 -- Included equipment. Operator systems equipment, category 1, is contained in account 2220. It includes all types of manual telephone switchboards except tandem switchboards and those used solely for recording…

20:10:28:22. Classification of operator systems equipment. Operator systems equipment is generally classified according to operating arrangements of which the following are typical: (1) Separate toll boards; (2) Separate local manual boards; (3) Combined local manual and toll boa…

20:10:28:23. Key pulsing switchboards -- Included equipment. If switchboards, as set forth in § 20:10:28:21, are of the key pulsing type, the cost of the key pulsing senders, link, and trunk finder equipment is included with the switchboards. Source: 19 SDR 111, effective January…

20:10:28:24. Traffic service position systems -- Included equipment. Traffic service position systems include the common control and trunk equipment in addition to the associated groups of positions wherever located. Source: 19 SDR 111, effective January 31, 1993. General Authori…

20:10:28:25. Apportionment of cost of operator systems equipment. The cost of the following operator systems equipment is apportioned among the operations on the basis of the relative number of weighted standard work seconds handled at the switchboards under consideration. Operat…

20:10:28:26. Apportionment of cost of auxiliary service boards. Auxiliary service boards generally handle rate and route, information, and intercept service at individual or joint positions. The cost of these boards is apportioned as follows: (1) The cost of separate directory as…

20:10:28:27. Apportionment of cost of service observing boards. The cost of joint exchange and toll service observing boards is first apportioned between toll and other use based on the relative number of toll and other service observing units at these boards. The cost of separat…

20:10:28:28. Apportionment of traffic service position system investments. Traffic service position system (TSPS) investments are apportioned as follows: (1) Operator position investments are apportioned based on the relative weighted standard work seconds for the entire TSPS com…

20:10:28:29. Tandem switching equipment -- Category 2 -- Accounts 2210, 2211, 2212, and 2215 -- Included equipment. Tandem switching equipment is contained in accounts 2210, 2211, 2212, and 2215. It includes all switching equipment in a tandem central office, including any associ…

20:10:28:30. Tandem switching equipment at toll center toll offices -- Included equipment. At toll center toll offices, tandem intertoll switching equipment, category 2, includes equipment in the toll office used in the interconnection of toll center to toll center circuits, toll…

20:10:28:31. Tandem switching equipment at tributary offices -- Included equipment. At tributary offices, tandem switching equipment, category 2, includes intertoll switching equipment similar to that at toll center toll offices if it is used in the interconnection of tributary t…

20:10:28:32. Tandem switching equipment at all switching entities -- Included equipment. At all switching entities, tandem switching equipment, category 2, includes intertoll switching equipment similar to that at toll center toll offices if it is used in the interconnection of s…

20:10:28:33. Assignment of cost of tandem switching equipment. The cost of central office equipment items assigned to tandem switching equipment, category 2, is directly assigned when possible. When direct assignment is not possible the cost is apportioned among the operations ba…

20:10:28:34. Local switching equipment -- Category 3 -- Accounts 2210, 2211, 2212, and 2215 -- Included equipment. Local switching equipment, category 3, is included in accounts 2210, 2211, 2212, and 2215. It comprises all central office switching equipment not assigned to catego…

20:10:28:35. Apportionment of category 3 investment. For telecommunications companies with 100,000 or more access lines, intrastate category 3 investment is apportioned to toll and other services based on the relationship of unweighted intrastate toll dial equipment minutes of us…

20:10:28:36. Circuit equipment -- Category 4 -- Accounts 2230, 2231, and 2232 -- Included equipment. For the purpose of this section, the term circuit equipment, category 4, encompasses the radio systems and circuit equipment contained in accounts 2230, 2231, and 2232. It include…

20:10:28:37. Assignment of cost of circuit equipment to subsidiary categories. For apportionment among the operations, the cost of circuit equipment is assigned to the following subsidiary categories: (1) Exchange circuit equipment - category 4.1: (a) Wideband exchange line circu…

20:10:28:38. Separation of circuit equipment into basic circuit equipment and special circuit equipment. For the purpose of identifying and separating property associated with special services, circuit equipment included in categories 4.12, other than wideband equipment, 4.13, an…

20:10:28:39. Segregation of cost of exchange circuit equipment and interexchange circuit equipment. Cost of exchange circuit equipment included in categories 4.12 and 4.13 and the interexchange circuit equipment in categories 4.21 and 4.23 are segregated between basic circuit equ…

20:10:28:40. Apportionment of cost of exchange circuit equipment among the operations. Exchange circuit equipment is apportioned as follows: (1) Category 4.12 - The cost of exchange circuit equipment associated with this category is allocated to the applicable operation in the sa…

20:10:28:41. Apportionment of cost of interexchange circuit equipment among the operations. Interexchange circuit equipment is apportioned as follows: (1) Interexchange circuit equipment furnished to another company for intrastate use, category 4.21, comprises that circuit equipm…

20:10:28:42. Apportionment of cost of intrastate private line circuits and message circuits. An average interexchange circuit equipment cost per equivalent interexchange telephone termination for all circuits is determined and applied to the equivalent interexchange telephone ter…

20:10:28:43. Segregation and apportionment of the cost of special circuit equipment. The cost of special circuit equipment is segregated among telegraph grade private line services and other private line services based on an analysis of the use of the equipment and in accordance …

20:10:28:44. Host/remote message circuit equipment -- Category 4.3 -- Included equipment -- Apportionment of cost. Host/remote message circuit equipment, category 4.3, includes message host/remote location circuit equipment for which a message circuit switching function is perfor…

20:10:28:45. Information origination/termination equipment -- Included equipment. Information origination/termination equipment is maintained in account 2310 and includes station apparatus, embedded customer premises wiring, large private branch exchanges, and other terminal equi…

20:10:28:46. Segregation of cost of information origination/termination equipment. The cost of information origination/termination equipment, account 2310, is segregated between other information origination/termination equipment, category 1, and new customer premises equipment, …

20:10:28:47. Other information origination/termination equipment -- Category 1 -- Included equipment -- Allocation of cost. Other information origination/termination equipment, category 1, includes the cost of other information origination/termination equipment not assigned to ca…

20:10:28:48. Customer premises equipment -- Category 2 -- Assignment of cost. The cost of customer premises equipment, category 2, as defined in § 20:10:28:01, is assigned to the other services operation. Source: 19 SDR 111, effective January 31, 1993. General Authority: SDCL 49-…

20:10:28:49. Cable and wire facilities -- Account 2410 -- Included plant. Account 2410, cable and wire facilities, includes the following types of communications plant in service: poles and antenna-supporting structures, aerial cable, underground cable, buried cable, submarine ca…

20:10:28:50. Exchange cable and wire facilities categories -- Included facilities. Exchange cable and wire facilities consist of the following categories: (1) Exchange line cable and wire facilities excluding wideband, category 1, include cable and wire facilities between local c…

20:10:28:51. Interexchange cable and wire facilities -- Category 3 -- Included services and facilities. Interexchange cable and wire facilities, category 3, include the cable and wire facilities used for message toll and toll private line services. It includes cable and wire faci…

20:10:28:52. Host/remote message cable and wire facilities -- Category 4. Host/remote message cable and wire facilities, category 4, include the cost of message host/remote location cable and wire facilities for which a message circuit switching function is performed at the host …

20:10:28:53. Assignment of cable and wire facilities to categories. Cable consists of aerial cable, underground cable, buried cable, submarine cable, deep sea cable, and intrabuilding network cable. If an entire cable or aerial wire is assignable to one category, its cost and qua…

20:10:28:54. Additional costs of high-frequency transmission. For cables especially arranged for high-frequency transmission, such as shielded, disc-insulated, and coaxial, the additional costs which are charged to the high-frequency complement are recognized. Source: 19 SDR 111,…

20:10:28:55. Assignment of cost of cable loading. Methods for assigning the cost of cable loading to categories are comparable with those used in assigning the associated cable to categories as specified in §§ 20:10:28:53 and 20:10:28:54. Loading associated with cable which is di…

20:10:28:56. Assignment of cost of other cable plant. In view of the small amounts involved, the cost of all protected terminals and gas pressure contractor terminals in the toll cable subaccount is assigned to the applicable interexchange cable and wire facilities categories. Th…

20:10:28:57. Assignment of cost of aerial wire. The cost of aerial wire accounted for as exchange is assigned to the applicable exchange cable and wire facilities categories. The cost of aerial wire accounted for as toll, which is used for exchange, is also assigned to the applic…

20:10:28:58. Poles and antenna-supporting structures -- Included equipment. In the assignment of the cost of poles and antenna-supporting structures, anchors, guys, crossarms, antenna-supporting structure, and right-of-way are included with the poles. Source: 19 SDR 111, effectiv…

20:10:28:59. Assignment of cost of poles. The cost of poles is assigned to categories based on the ratio of the cost of poles to the total cost of aerial wire and aerial cable. Source: 19 SDR 111, effective January 31, 1993. General Authority: SDCL 49-1-11, 49-31-5, 49-31-18. Law…

20:10:28:60. Assignment of cost of conduit systems. The cost of conduit systems is assigned to categories based on the assignment of the cost of underground cable. Source: 19 SDR 111, effective January 31, 1993. General Authority: SDCL 49-1-11, 49-31-5, 49-31-18. Law Implemented:…

20:10:28:61. Exchange line cable and wire facilities -- Category 1 -- Apportionment of cost. The first step in apportioning the cost of exchange line cable and wire facilities among the operations is the determination of an average cost per working loop. The average cost per work…

20:10:28:62. Wideband and exchange trunk cable and wire facilities -- Category 2 -- Apportionment of cost. The cost of wideband and exchange trunk cable and wire facilities, category 2, is directly assigned if feasible. If direct assignment is not feasible, cost is apportioned to…

20:10:28:63. Interexchange cable and wire facilities -- Category 3 -- Apportionment of cost. An average interexchange cable and wire facilities cost per equivalent interexchange telephone circuit mile for all circuits in category 3 is determined and applied to the equivalent inte…

20:10:28:64. Host/remote message cable and wire facilities -- Category 4 -- Apportionment of cost. The cost of host remote cable and wire facilities, category 4, used for message circuits is included in the host/remote message cable and wire facilities category. The intrastate co…

20:10:28:65. Amortizable tangible assets -- Account 2680 -- Apportionment of cost. Account 2680, amortizable tangible assets, includes the cost of property acquired under capital leases and the original cost of leasehold improvements. The cost of capital leases is apportioned amo…

20:10:28:66. Amortizable intangible assets -- Account 2690 -- Apportionment of cost. Account 2690, amortizable intangible assets, includes the cost of organizing and incorporating the company, franchises, patent rights, and other intangible property with life of more than one yea…

20:10:28:67. Other telecommunications plant -- Apportionment of cost. The amounts carried in property held for future telecommunications use, account 2002, telecommunications plant under construction, short-term, account 2003, telecommunications plant under construction, long-ter…

20:10:28:68. Rural telephone bank stock -- Investment in nonaffiliated companies -- Account 1402. The amount carried in rural telephone bank stock, investment in nonaffiliated companies, account 1402, is separated into subsidiary record categories as follows: (1) Class B rural te…