All other intrastate operating income and expense amounts, account 7100, are apportioned between toll and other services based on telecommunications plant in service, account 2001, if plant related, or on the nature of the item reflected in the account, if not plant related.

Cross-References: Other operating income and expenses, 47 C.F.R. § 32.7100 (1991); Other operating income and expenses - account 7100, 47 C.F.R. § 36.221(b) (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 .