S.D. Admin. R. 20:10:27:15 - Nonrecurring costs or revenues
Subject to the commission's determination of fairness and reasonableness, nonrecurring costs may be included in the cost of service and amortized over a period of time. The amortization time period shall be determined separately for each switched access rate filing. Nonrecurring, as well as recurring, revenues may be used to cover costs.
Notes
General Authority: SDCL 49-1-11, 49-31-5, 49-31-18.
Law Implemented: SDCL 49-31-18.
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