The amounts carried in property held for future telecommunications use, account 2002, telecommunications plant under construction, short-term, account 2003, telecommunications plant under construction, long-term, account 2004, and telecommunications plant adjustment, account 2005, are apportioned among the operations based on the apportionment of account 2001, telecommunications plant in service.

Cross-References:

Telecommunications plant in service, 47 C.F.R. § 32.2001 (1991).

Property held for future telecommunications use, 47 C.F.R. § 32.2002 (1991).

Telecommunications plant under construction - short-term, 47 C.F.R. § 32.2003 (1991).

Telecommunications plant under construction - long-term, 47 C.F.R. § 32.2004 (1991).

Telecommunications plant adjustment, 47 C.F.R. § 32.2005 (1991).

Telecommunications plant - other, 47 C.F.R. § 36.171(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 .