ARSD 20:10:28:64
The cost of host remote cable and wire facilities, category 4, used for message circuits is included in the host/remote message cable and wire facilities category. The intrastate cost of host/remote message cable and wire facilities, excluding WATS closed-end access lines, is apportioned based on the relative number of intrastate minutes-of-use miles applicable to such facilities. The cost of host/remote message cable and wire facilities used for WATS closed-end access is directly assigned to the applicable operation.
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 .