ARSD 20:10:28:105
Telephone operator services -- Included expenses -- Apportionment of expenses. Telephone operator services expenses include costs incurred for operators in call completion services and number services. This includes intercept, quoting rates, directory information, time charges, and all other operator functions performed in the central office and private branch exchange and at public telephone stations.
Expenses in this classification are apportioned among the operations based on the relative number of weighted standard work seconds as determined by analysis and study for a representative period.
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 .