Cable consists of aerial cable, underground cable, buried cable, submarine cable, deep sea cable, and intrabuilding network cable. If an entire cable or aerial wire is assignable to one category, its cost and quantity are, where practicable, directly assigned. There are two basic methods for assigning the cost of cable to the various categories. Both of them are based on conductor cross-section. The methods are as follows:

1. (1) By section of cable, uniform as to makeup and relative use by categories. From an analysis of cable engineering and assignment records, determine in terms of equivalent gauge the number of pairs in use or reserved for each category. The corresponding percentages of use, or reservation, are applied to the cost of the section of cable to obtain the cost assignable to each category; or

2. (2) By using equivalent pair miles, which are pair miles expressed in terms of equivalent gauge. From an analysis of cable engineering and assignment records, determine the equivalent pair miles in use for each category by type of facility, such as quadded or paired. The equivalent pair miles are then divided by a cable fill factor to obtain the equivalent pair miles in plant. The total equivalent pair miles in plant assigned to each category are summarized by type of facility and priced at applicable average unit costs per equivalent pair mile in plant. This study may be made in terms of circuit miles rather than physical pair miles, with average cost and fill data consistent with the basis of the facilities mileage count.

   Note: Method (1) may be found more desirable if there is a relatively small amount of cable of variable make-up and use by categories. Conversely, method (2) may be more desirable if there is a large amount of cable of variable make-up and use by categories. In some cases a combination of both methods may be desirable. It may be desirable in some cases to determine the amount assignable to a particular category by deducting from the total the sum of the amounts assigned to all other categories. For use in the assignment of poles to categories, the equivalent sheath miles of aerial cable assigned to each category are determined. For convenience, these quantities are determined in connection with the assignment of cable costs. If an entire cable is assignable to one category, its costs and quantity are, where practicable, directly assigned.

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 .