For apportionment purposes, services expenses, account 6620, are first segregated based on an analysis of job functions into the following classifications: telephone operator services, publishing directory listing, and all other.

Expenses may be apportioned among the operations for groups of exchanges. A group of exchanges may include all exchanges in the state.

Cross-References: Services, 47 C.F.R. § 32.6620 (1991); Services - account 6620, 47 C.F.R. § 36.373(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 .