Executive and planning, account 6710 -- General and administrative, account 6720 -- Assignment of expenses. Executive and planning, account 6710, and general and administrative, account 6720, expenses are divided into extended area services and all other. Extended area services settlements are directly assigned to other services.

1. (1) Plant-specific expenses:

   1. (a) Central office switching expenses, account 6210;
   2. (b) Operator systems expenses, account 6220;
   3. (c) Central office transmission expenses, account 6230;
   4. (d) Information origination/termination expenses, account 6310;
   5. (e) Cable and wire facilities expenses, account 6410;

2. (2) Plant-nonspecific expenses:

   1. (a) Network operations expenses, account 6530;

3. (3) Customer operations expenses:

   1. (a) Marketing, account 6610;

   2. (b) Services, account 6620.

      Cross-References:

      Accounts for the big three expenses, § 20:10:28:14.

      Executive and planning, 47 C.F.R. § 32.6710 (1991).

      General and administrative, 47 C.F.R. § 32.6720 (1991).

      Central office switching expenses, 47 C.F.R. § 32.6210 (1991).

      Operator systems expense, 47 C.F.R. § 32.6220 (1991).

      Central office transmission expense, 47 C.F.R. § 32.6230 (1991)

      Information origination/termination expenses, 47 C.F.R. § 32.6310 (1991).

      Cable and wire facilities expenses, 47 C.F.R. § 32.6410 (1991).

      Network operations expenses, 47 C.F.R. § 32.6530.

      Marketing, 47 C.F.R. § 32.6610.

      Services, 47 C.F.R. § 32.6620.

      Executive and planning - account 6710, and general and administrative - account 6720, 47 C.F.R. § 36.392 (a)(b)(c) (1991).

The expenses in these accounts are apportioned among the operations based on the separation of the cost of the combined big three expenses, which include the following accounts:

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 .