South Dakota Administrative Rules
Title 20 - PUBLIC SAFETY
Article 20:10 - PUBLIC UTILITIES COMMISSION
Chapter 20:10:28 - Telecommunications separations procedures
Section 20:10:28:93 - Classification of information origination/termination expenses, account 6310
Universal Citation: SD Admin Rules 20:10:28:93
Current through Register Vol. 50, page 114, March 25, 2024
Information origination/termination expenses, account 6310, are classified as other information origination/termination equipment expenses and as customer premises equipment expenses. For some companies, these classifications are available from accounting records; for others, they are obtained by means of analysis of plant, accounting, or other records for a representative period.
General Authority: SDCL 49-1-11, 49-31-5, 49-31-18.
Law Implemented: SDCL 49-31-18.
Information origination/termination expenses, 47 C.F.R. § 32.6310 (1991); Information origination/termination expenses - account 6310, 47 C.F.R. § 36.331(a) (1991).
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