South Dakota Administrative Code

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…

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, …