Marketing expenses, account 6610, are apportioned among the operations based on an analysis of current billing for a representative period, excluding current billing on behalf of others and billing in connection with intercompany settlements.

Cross-References: Marketing, 47 C.F.R. § 32.6610 (1991); Marketing - account 6610, 47 C.F.R. § 36.372(a) (1991).

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 .