Extraordinary item amounts of an operating nature in account 7600 are apportioned consistent with the nature of the item.

Cross-References: Extraordinary items, 47 C.F.R. § 32.7600 (1991); Extraordinary items - account 7600, 47 C.F.R. § 36.224(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 .