S.D. Admin. R. 20:10:29:31 - Assignment of capital leases in account 2680

Capital leases in account 2680 are directly assigned to the applicable interexchange category, special access category, or switched access elements consistent with the treatment prescribed for similar plant costs or are apportioned in the same manner as account 2001.

Notes

S.D. Admin. R. 20:10:29:31
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.

Telecommunications plant in service, 47 C.F.R. § 32.2001 (1991).

Amortizable tangible assets, 47 C.F.R. § 32.2680 (1991).

Capital leases, 47 C.F.R. § 69.310 (1991).

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