South Dakota Administrative Rules
Title 20 - PUBLIC SAFETY
Article 20:10 - PUBLIC UTILITIES COMMISSION
Chapter 20:10:13 - Public utilities rate filing rules
Section 20:10:13:66 - Schedule E-2 - Working papers on depreciation and amortization method

Universal Citation: SD Admin Rules 20:10:13:66
Current through Register Vol. 50, page 114, March 25, 2024

Schedule E-2 shall include a description of the methods and procedures followed in depreciating or amortizing plant and recording abandonments by the utility if any policy change has been made effective since the period covered by the last annual report on FERC form no. 1 or FERC form no. 2 as filed with the FERC.

General Authority: SDCL 49-34A-4.

Law Implemented: SDCL 49-34A-10, 49-34A-12, 49-34A-41.

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