S.D. Admin. R. 20:10:13:55 - Schedule D-1 - Detailed plant accounts
Schedule D-1 shall include the amounts by detail plant accounts in columnar form similar to statement D for each of the above accounts prescribed by the FERC's uniform systems of accounts for public utilities and licensees or for gas companies, 18 C.F.R. 101 (April 1, 1985), with subtotals by functional classification. To the extent plant costs are not available by detailed plant accounts they may be shown by functional classifications.
Notes
General Authority: SDCL 49-34A-4.
Law Implemented: SDCL 49-34A-7, 49-34A-10, 49-34A-12, 49-34A-41.
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