Amounts recorded in account 4100, net current deferred operating income taxes, and account 4340, net noncurrent deferred operating income taxes, are maintained by plant account and are apportioned among the operations based on the separation of the related plant accounts.

Cross-References:

Net current deferred operating income taxes, 47 C.F.R. § 32.4100 (1991).

Net noncurrent deferred operating income taxes, 47 C.F.R. § 32.4340 (1991).

Net deferred operating income taxes - account 4100, and net noncurrent deferred operating income taxes - account 4340, 47 C.F.R. § 36.506(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 .