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ARSD 20:10:28 – Telecommunications Separations Procedures | Midpage
Collections
Administrative Rules of South Dakota
Title 20
20:10
Chapter 20:10:28
ARSD 20:10:28
Telecommunications Separations Procedures
20:10:28:07
Classification of property rented to or from affiliates.
20:10:28:08
Classification of property rented to or from nonaffiliates.
20:10:28:09
Costs billed to another company.
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Treatment of rental plant.
20:10:28:21
Operator systems equipment -- Category 1 -- Account 2220 -- Included equipment.
20:10:28:38
Separation of circuit equipment into basic circuit equipment and special circuit equipment.
20:10:28:39
Segregation of cost of exchange circuit equipment and interexchange circuit equipment.
20:10:28:44
Host/remote message circuit equipment -- Category 4.3 -- Included equipment -- Apportionment of cost.
20:10:28:52
Host/remote message cable and wire facilities -- Category 4.
20:10:28:53
Assignment of cable and wire facilities to categories.
20:10:28:54
Additional costs of high-frequency transmission.
20:10:28:60
Assignment of cost of conduit systems.
20:10:28:61
Exchange line cable and wire facilities -- Category 1 -- Apportionment of cost.
20:10:28:62
Wideband and exchange trunk cable and wire facilities -- Category 2 -- Apportionment of cost.
20:10:28:63
Interexchange cable and wire facilities -- Category 3 -- Apportionment of cost.
20:10:28:64
Host/remote message cable and wire facilities -- Category 4 -- Apportionment of cost.
20:10:28:65
Amortizable tangible assets -- Account 2680 -- Apportionment of cost.
20:10:28:66
Amortizable intangible assets -- Account 2690 -- Apportionment of cost.
20:10:28:67
Other telecommunications plant -- Apportionment of cost.
20:10:28:68
Rural telephone bank stock -- Investment in nonaffiliated companies -- Account 1402.
20:10:28:69
Material and supplies -- Account 1220 -- Apportionment of cost.
20:10:28:70
Cash working capital -- Apportionment.
20:10:28:71
Equal access investment -- Included costs.
20:10:28:72
Allocation of equal access investment.
20:10:28:73
Operating revenues and certain income accounts -- General.
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Operating revenues -- Accounts.
20:10:28:75
Assignment of basic local services revenues -- Account 5000.
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Network access revenue -- Account 5080.
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End user revenue -- Account 5081.
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Switched access revenue -- Account 5082.
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Special access revenue -- Account 5083.
20:10:28:80
Assignment of intrastate access revenues -- Account 5084.
20:10:28:81
Assignment of long distance message revenues -- Account 5100.
20:10:28:82
Assignment of miscellaneous revenues -- Account 5200.
20:10:28:83
Apportionment of uncollectible revenues -- Account 5300.
20:10:28:84
Apportionment of other operating income and expenses -- Account 7100.
20:10:28:85
Nonoperating income and expenses -- Account 7300.
20:10:28:87
Apportionment of extraordinary items -- Account 7600.
20:10:28:88
Operating expenses and operating taxes -- General.
20:10:28:89
Subsidiary record categories.
20:10:28:90
Plant-specific operations expenses -- Accounts -- General apportionment.
20:10:28:91
Network support expenses, account 6110 -- General support expenses, account 6120 -- Included expenses -- Apportionment of expenses.
20:10:28:92
Central office expenses, accounts 6210, 6220, and 6230 -- Apportionment of expenses.
20:10:28:93
Classification of information origination/termination expenses, account 6310.
20:10:28:94
Other information origination/termination equipment expenses -- Included expenses -- Apportionment of expenses.
20:10:28:95
Assignment of customer premises equipment expenses.
20:10:28:96
Cable and wire facilities expenses, account 6410 -- Included expenses -- Assignment of expenses.
20:10:28:97
Plant-nonspecific operations expenses -- Accounts.
20:10:28:98
Other property plant and equipment expenses, account 6510 -- Included expenses -- Apportionment of expenses.
20:10:28:99
Network operations expenses, account 6530 -- Included expenses -- Apportionment of expenses.
20:10:28:100
Access expenses, account 6540 -- Included expenses -- Assignment of expenses.
20:10:28:101
Depreciation and amortization expenses, account 6560 -- Included expenses -- Separation of expenses.
20:10:28:102
Customer operations expenses -- Accounts.
20:10:28:103
Apportionment of marketing expenses, account 6610.
20:10:28:104
Classification of services expenses, account 6620 -- Apportionment of expenses.
20:10:28:105
Telephone operator services -- Included expenses -- Apportionment of expenses.
20:10:28:106
Published directory listing -- Included expenses -- Assignment of expenses.
20:10:28:107
All other -- Categories.
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All other, category 1 -- Local business office expense -- Subcategories.
20:10:28:109
End user service order processing -- Included expenses -- Subcategories -- Assignment of subcategories.
20:10:28:110
End user payment and collection -- Included expenses -- Subcategories -- Assignment of subcategories.
20:10:28:111
End user billing inquiry -- Included expenses -- Subcategories -- Assignment of subcategories.
20:10:28:112
Intrastate interexchange carrier service order processing -- Included expenses -- Subcategories -- Assignment of subcategories.
20:10:28:113
Intrastate interexchange carrier payment and collection -- Included expenses -- Subcategories -- Assignment of subcategories.
20:10:28:114
Intrastate interexchange carrier billing inquiry -- Included expenses -- Subcategories -- Assignment of subcategories.
20:10:28:116
All other, category 2 -- Customer services expenses (revenue accounting) -- Included expenses -- Classifications.
20:10:28:117
Message processing -- Included expenses -- Subcategories -- Assignment of subcategories.
20:10:28:118
Other billing and collecting -- Included expenses -- Segregation into services -- Assignment of service expenses.
20:10:28:119
Assignment of end user common line charge billing expense.
20:10:28:120
Carrier access charge billing and collecting -- Included expenses -- Apportionment of expenses.
20:10:28:121
All other, category 3 -- All other customer services expenses -- Apportionment.
20:10:28:122
Corporate operations expenses -- Accounts.
20:10:28:123
Executive and planning, account 6710 -- General and administrative, account 6720 -- Assignment of expenses.
20:10:28:124
Operating taxes, account 7200 -- Included taxes.
20:10:28:125
Apportionment procedures for operating taxes.
20:10:28:126
Equal access -- Included expenses.
20:10:28:127
Reserves and deferrals -- Accounts.
20:10:28:128
Accumulated depreciation, account 3100 -- Separation of amounts.
20:10:28:129
Accumulated depreciation, property held for future telecommunications use, account 3200 -- Apportionment.
20:10:28:130
Accumulated amortization, tangible, account 3400 -- Accumulated amortization, intangible, account 3500 -- Accumulated amortization, other, account 3600 -- Apportionment.
20:10:28:131
Net current deferred operating income taxes, account 4100 -- Net noncurrent deferred operating income taxes, account 4340 -- Apportionment.