Telephone operator services expenses in account 6620 are apportioned among the information category, the interexchange category, and the local switching elements based on the relative number of weighted standard work seconds. For those companies that contract with another company for the provision of these services, the expenses incurred are directly assigned among the interexchange category, the information category, and the local switching elements based on the bill for the services provided.

Cross-References: Services, 47 C.F.R. § 32.6620 (1991); Telephone operator services expenses in account 6620, 47 C.F.R. § 69.404 (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.