Plant-nonspecific operations expenses in account 6560 are apportioned among the interexchange category, the billing and collection category, the special access category, and switched access elements in the same proportion as the associated investment.

Cross-References: Depreciation and amortization expenses, 47 C.F.R. § 32.6560 (1991); Direct expenses, 47 C.F.R. § 69.401(f) (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.