Costs associated with services or plant billed to another company which have once been separated under procedures consistent with general principles in this chapter, and are thus identifiable as entirely either toll or other services in nature, are directly assigned to the applicable operation.

Source: 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 .