S.D. Admin. R. 20:10:28:69 - Material and supplies - Account 1220 - Apportionment of cost

The amount included in account 1220, material and supplies, is apportioned among the operations based on the apportionment of the cost of cable and wire facilities in service. Any amounts included in account 1220 associated with the customer premises portion of account 2310 equipment are excluded from the amounts which are allocated to the toll operation.

Notes

S.D. Admin. R. 20:10:28:69

19 SDR 111, effective January 31, 1993.

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

Law Implemented: SDCL 49-31-18.

Inventories, 47 C.F.R. § 32.1220 (1991).

Information origination/termination, 47 C.F.R. § 32.2310 (1991).

Material and supplies - account 1220, 47 C.F.R. § 36.181(a) (1991).