Plant-specific operations expenses in accounts 6110 and 6120 are apportioned among the interexchange category, the billing and collection category, the special access category, and applicable switched access elements on the following bases:

1. (1) Account 6110 - apportion based on other investment pursuant to § 20:10:29:30;

2. (2) Account 6120 - apportion based on general and support facilities investment pursuant to § 20:10:29:28.

   Cross-References:

   Network support expenses, 47 C.F.R. § 32.6110 (1991).

   General support expenses, 47 C.F.R. § 32.6120 (1991).

   Direct expenses, 47 C.F.R. § 69.401(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.