S.D. Admin. R. 20:10:28:129 - Accumulated depreciation, property held for future telecommunications use, account 3200 - Apportionment

Amounts recorded in account 3200, accumulated depreciation, property held for future telecommunications use, are apportioned among the operations based on the separation of the costs of the related items carried in account 2002, property held for future telecommunications use.

Notes

S.D. Admin. R. 20:10:28:129

19 SDR 111, effective 1/31/1993.

General Authority: SDCL 49-1-11, 49-31-5, 49-31-18.

Law Implemented: SDCL 49-31-18.

Property held for future telecommunications use, 47 C.F.R. § 32.2002 (1991).

Accumulated depreciation - held for future telecommunications use, 47 C.F.R. § 32.3200 (1991).

Accumulated depreciation - property held for future telecommunications use - account 3200, 47 C.F.R. § 36.504(a) (1991).