South Dakota Administrative Code

20:10:28:111. End user billing inquiry -- Included expenses -- Subcategories -- Assignment of subcategories. End user billing inquiry includes expenses related to handling end users' inquiries concerning their bills. This category does not include expenses related to the inquirie…

20:10:28:112. Intrastate interexchange carrier service order processing -- Included expenses -- Subcategories -- Assignment of subcategories. Intrastate interexchange carrier service order processing includes expenses associated with the receipt and processing of interexchange ca…

20:10:28:113. Intrastate interexchange carrier payment and collection -- Included expenses -- Subcategories -- Assignment of subcategories. Intrastate interexchange carrier payment and collection includes expenses associated with the payment and collection of interexchange carrie…

20:10:28:114. Intrastate interexchange carrier billing inquiry -- Included expenses -- Subcategories -- Assignment of subcategories. Interexchange carrier billing inquiry includes expenses related to the handling of interexchange carrier billing inquiries. Based on the relative n…

20:10:28:115. Coin collection and administration -- Included expenses -- Assignment of expenses. Repealed. Source: 19 SDR 111, effective January 31, 1993; repealed, 25 SDR 89, effective December 27, 1998.

20:10:28:116. All other, category 2 -- Customer services expenses (revenue accounting) -- Included expenses -- Classifications. The revenue accounting portion of account 6620, customer services expenses, comprises the salaries and other expenses in account 6620 directly assignabl…

20:10:28:117. Message processing -- Included expenses -- Subcategories -- Assignment of subcategories. Message processing expense includes the salary and machine expense of data processing equipment, including supervision, general accounting administrative, and miscellaneous expe…

20:10:28:118. Other billing and collecting -- Included expenses -- Segregation into services -- Assignment of service expenses. Other billing and collecting includes the salary expense, including supervision, general accounting administrative, and miscellaneous expense, associate…

20:10:28:119. Assignment of end user common line charge billing expense. No end user common line charge is assessed for intrastate toll access. All of the end user common line access charge billing expense is assigned to interstate operations. Source: 19 SDR 111, effective Januar…

20:10:28:12. Apportionment of depreciation deductible from book cost. 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 Jan…

20:10:28:120. Carrier access charge billing and collecting -- Included expenses -- Apportionment of expenses. Carrier access charge billing and collecting expense classification includes the revenue accounting functions associated with the billing and collecting of access charges…

20:10:28:121. All other, category 3 -- All other customer services expenses -- Apportionment. All other, category 3, all other customer services expenses, is apportioned based on categories 1 and 2. Source: 19 SDR 111, effective January 31, 1993. General Authority: SDCL 49-1-11, …

20:10:28:122. Corporate operations expenses -- Accounts. Corporate operations expenses are included in executive and planning, account 6710, and general and administrative, account 6720. Source: 19 SDR 111, effective January 31, 1993. General Authority: SDCL 49-1-11, 49-31-5, 49-…

20:10:28:123. Executive and planning, account 6710 -- General and administrative, account 6720 -- Assignment of expenses. Executive and planning, account 6710, and general and administrative, account 6720, expenses are divided into extended area services and all other. Extended a…

20:10:28:124. Operating taxes, account 7200 -- Included taxes. Account 7200, operating expenses, includes the taxes arising from the operations of the company. Operating taxes include operating investment tax credits, operating federal income taxes, operating state and local inco…

20:10:28:125. Apportionment procedures for operating taxes. For apportionment purposes, the expenses in operating taxes, account 7200, are segregated into operating federal, state, and local income taxes and all other operating taxes. Operating federal, state, and local income ta…

20:10:28:126. Equal access -- Included expenses. For those companies that implement equal access within the state jurisdiction, equal access expenses include only initial incremental presubscription costs and other initial incremental expenditures related directly to the provisio…

20:10:28:127. Reserves and deferrals -- Accounts. For separations purposes, reserves and deferrals include the following accounts: (1) Accumulated depreciation, account 3100; (2) Accumulated depreciation, property held for future telecommunications use, account 3200; (3) Accumula…

20:10:28:128. Accumulated depreciation, account 3100 -- Separation of amounts. Amounts recorded in account 3100, accumulated depreciation, are separated based on the separation of the associated primary plant accounts or related categories, excluding amortizable assets. Source: 1…

20:10:28:129. Accumulated depreciation, property held for future telecommunications use, account 3200 -- Apportionment. Amounts recorded in account 3200, accumulated depreciation, property held for future telecommunications use, are apportioned among the operations based on the s…

20:10:28:13. General support facilities -- Account 2110 -- Included assets. The costs of the general support facilities are contained in account 2110, land and support assets. This account contains land, buildings, motor vehicles, aircraft, special purpose vehicles, garage work e…

20:10:28:130. Accumulated amortization, tangible, account 3400 -- Accumulated amortization, intangible, account 3500 -- Accumulated amortization, other, account 3600 -- Apportionment. Amounts recorded in account 3400, accumulated amortization, tangible; account 3500, accumulated …

20:10:28:131. Net current deferred operating income taxes, account 4100 -- Net noncurrent deferred operating income taxes, account 4340 -- Apportionment. Amounts recorded in account 4100, net current deferred operating income taxes, and account 4340, net noncurrent deferred opera…

20:10:28:14. Accounts for the big three expenses -- Plant-specific expenses, plant-nonspecific expenses, and customer operations expenses. The costs of the general support facilities of class A companies are apportioned among their operations based on the separation of the costs …

20:10:28:15. Apportionment of cost of general support facilities for class B companies. The costs of the general support facilities for class B companies are apportioned among their operations based on the separation of the combined costs of central office equipment, information …

20:10:28:16. Central office equipment accounts. The costs of central office equipment are carried in the following accounts: (1) Central office switching, account 2210: (a) Analog electronic switching, account 2211; (b) Digital electronic switching, account 2212; (c) Electro-mech…

20:10:28:17. Assignment of central office equipment to categories. In the separation of the cost of central office equipment among the operations, central office equipment is first assigned to categories. The basic method of making this assignment is the identification of the equ…

20:10:28:18. Distribution of cost of common equipment not assigned to a specific category -- Weighting factor. The cost of common equipment not assigned to a specific category is distributed among the categories in proportion to the cost of equipment directly assigned to categori…

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…