For apportionment purposes, the expenses in the all other classification are divided into three categories:

1. (1) Category 1, local business office expense;
2. (2) Category 2, customer services expense;
3. (3) Category 3, all other customer services expense.

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 .