South Dakota Administrative Rules
Title 20 - PUBLIC SAFETY
Article 20:10 - PUBLIC UTILITIES COMMISSION
Chapter 20:10:13 - Public utilities rate filing rules
Section 20:10:13:57 - Schedule D-3 - Working papers showing plant accounts on average basis for test period
Universal Citation: SD Admin Rules 20:10:13:57
Current through Register Vol. 50, page 114, March 25, 2024
Schedule D-3 shall show the 12 average monthly book balances during the 12 months in the test period for each detailed plant account, each subtotal of the functional classifications and total plant. The sum of such 12 average balances shall be divided by 12. The effect of proposed adjustments, if any, on the average balances shall also be shown. To the extent plant costs are not readily available by detailed plant accounts, they may be shown by functional classifications.
General Authority: SDCL 49-34A-4.
Law Implemented: SDCL 49-34A-10, 49-34A-12, 49-34A-41.
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