Amounts recorded in account 3100, accumulated depreciation, are separated based on the separation of the associated primary plant accounts or related categories, excluding amortizable assets.

Cross-References: Accumulated depreciation, 47 C.F.R. § 32.3100 (1991); Accumulated depreciation - account 3100, 47 C.F.R. § 36.503(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 .