Carrier access charge billing and collecting -- Included expenses -- Apportionment of expenses. Carrier access charge billing and collecting expense classification includes the revenue accounting functions associated with the billing and collecting of access charges to interexchange carriers. One-half of the total expense is apportioned to intrastate toll operations.

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 .