If the expense accounts contain charges or credits from associated companies or nonutility departments of the utility, schedule H-4 shall be submitted for each such associated company or nonutility department showing the following:

1. (1) The amount of the charges or credits during the test period;
2. (2) The FERC account classification or classifications charged or credited;
3. (3) Descriptions of the specific services performed for or by the associated company or nonutility department;
4. (4) Complete particulars as to the bases used in determining the amounts of the charges or credits.

Source: 2 SDR 90, effective July 7, 1976; 12 SDR 86, effective November 24, 1985; 12 SDR 151, 12 SDR 155, effective July 1, 1986.

General Authority: SDCL 49-34A-4 .

Law Implemented: SDCL 49-34A-10 , 49-34A-12 , 49-34A-41 .