S.D. Admin. R. 20:10:28:117 - Message processing - Included expenses - Subcategories - Assignment of subcategories
Message processing expense includes the salary and machine expense of data processing equipment, including supervision, general accounting administrative, and miscellaneous expense, associated with the processing of individual toll tickets and local message tickets. The term ticket denotes either a ticket prepared manually by an operator or the mechanized equivalent of such a ticket processed by the revenue accounting office.
Based on the relative number of messages, message processing expenses are assigned to the subcategories of toll ticket processing expense and local message processing expense. Intrastate toll ticket processing expense is assigned to toll services. Local message processing expense is assigned to the other services operation.
Notes
General Authority: SDCL 49-1-11, 49-31-5, 49-31-18.
Law Implemented: SDCL 49-31-18.
Category 2, customer services (revenue accounting), 47 C.F.R. § 36.378(c) (1991); Message processing expense, 47 C.F.R. § 36.379(a)(b) (1991).
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