Plant-specific operations expenses in accounts 6310 and 6410, excluding expenses incurred to provision pay telephone service, are assigned to the applicable investment category and are apportioned among the interexchange category, the special access category, and switched access elements in the same proportions as the total associated investment.

Cross-References:

Information origination/termination expenses, 47 C.F.R. § 32.6310 (1991).

Cable and wire facilities expenses, 47 C.F.R. § 32.6410 (1991).

Direct expenses, 47 C.F.R. § 69.401(c) (1991).

Source: 19 SDR 111, effective January 31, 1993; 25 SDR 89, effective December 27, 1998.

General Authority: SDCL 49-1-11(3) , 49-31-5(14) , 49-31-18.

Law Implemented: SDCL 49-31-18.