reglab/statecodes huggingface dataset:
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:10 - PUBLIC UTILITIES COMMISSION › Chapter 20:10:28 - Telecommunications separations procedures › Section 20:10:28:77 - End user revenue - Account 5081

Current through Register Vol. 51, page 10, July 15, 2024
End user revenue, account 5081, is used for interstate end
				  user access revenues and is not used for intrastate revenues.
General Authority:
SDCL 49-1-11, 49-31-5,
					 49-31-18.
Law Implemented:
SDCL
					 49-31-18.
End user revenue,
					 47 C.F.R. §
												32.5081 (1991); Network access services
					 revenues, 47 C.F.R. §
												36.213(b)
					 (1991).
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:10 - PUBLIC UTILITIES COMMISSION › Chapter 20:10:28 - Telecommunications separations procedures › Section 20:10:28:78 - Switched access revenue - Account 5082

Current through Register Vol. 51, page 10, July 15, 2024
Switched access revenue, account 5082, is used for interstate
				  switched access revenues and is not used for intrastate
				  revenues.
General Authority:
SDCL 49-1-11, 49-31-5,
					 49-31-18.
Law Implemented:
SDCL
					 49-31-18.
Switched access revenue,
					 47 C.F.R. §
												32.5082 (1991); Network access services
					 revenues, 47 C.F.R. §
												36.213(c)
					 (1991).
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:10 - PUBLIC UTILITIES COMMISSION › Chapter 20:10:28 - Telecommunications separations procedures › Section 20:10:28:79 - Special access revenue - Account 5083

Current through Register Vol. 51, page 10, July 15, 2024
Special access revenue, account 5083, is used for interstate
				  switched access revenues and is not used for intrastate
				  revenues.
General Authority:
SDCL 49-1-11, 49-31-5,
					 49-31-18.
Law Implemented:
SDCL
					 49-31-18.
Special access revenue,
					 47 C.F.R. §
												32.5083 (1991); Network access services
					 revenues, 47 C.F.R. §
												36.213(d)
					 (1991).
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:10 - PUBLIC UTILITIES COMMISSION › Chapter 20:10:28 - Telecommunications separations procedures › Section 20:10:28:80 - Assignment of intrastate access revenues - Account 5084

Current through Register Vol. 51, page 10, July 15, 2024
Intrastate access revenues in account 5084 are assigned to
				  the toll operation. Intrastate access revenues are assigned to the following
				  subaccounts:
(1) Switched access
				revenue - account 5084.2;
(2)
				Special access revenue - account 5084.3.
General Authority:
SDCL 49-1-11, 49-31-5,
					 49-31-18.
Law Implemented:
SDCL
					 49-31-18.
State access revenue, 47 C.F.R. § 32.5084 (1991);
					 Network access services revenues,
					 47 C.F.R. §
												36.213(e)
					 (1991).
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:10 - PUBLIC UTILITIES COMMISSION › Chapter 20:10:28 - Telecommunications separations procedures › Section 20:10:28:81 - Assignment of long distance message revenues - Account 5100

Current through Register Vol. 51, page 10, July 15, 2024
All intrastate long distance message revenues in account 5100
				  are directly assigned to the toll operation.
General Authority:
SDCL 49-1-11, 49-31-5,
					 49-31-18.
Law Implemented:
SDCL
					 49-31-18.
Long distance message revenue,
					 47 C.F.R. §
												32.5100 (1991); Long distance message revenue
					 - account 5100, 47 C.F.R.
					 §
												36.214
					 (1991).
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:10 - PUBLIC UTILITIES COMMISSION › Chapter 20:10:28 - Telecommunications separations procedures › Section 20:10:28:82 - Assignment of miscellaneous revenues - Account 5200

Current through Register Vol. 51, page 10, July 15, 2024
Miscellaneous revenues, account 5200, are assigned as
				  follows:
(1) Directory revenues are
				assigned to the other services operation;
(2) Intrastate billing and collection
				revenues are assigned to the toll services operation;
(3) All other revenues are apportioned based
				on analysis.
General Authority:
SDCL 49-1-11, 49-31-5,
					 49-31-18.
Law Implemented:
SDCL
					 49-31-18.
Miscellaneous revenue,
					 47 C.F.R. §
												32.5200 (1991); Miscellaneous revenue -
					 account 5200, 47 C.F.R.
					 §
												36.215(a)(b)(c)
					 (1991).
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:10 - PUBLIC UTILITIES COMMISSION › Chapter 20:10:28 - Telecommunications separations procedures › Section 20:10:28:83 - Apportionment of uncollectible revenues - Account 5300

Current through Register Vol. 51, page 10, July 15, 2024
The intrastate amounts in uncollectible revenues, account
				  5300, are apportioned between toll and other services based on analysis during
				  a representative period.
General Authority:
SDCL 49-1-11, 49-31-5,
					 49-31-18.
Law Implemented:
SDCL
					 49-31-18.
Uncollectible revenue,
					 47 C.F.R. §
												32.5300 (1991); Uncollectible revenue -
					 account 5300, 47 C.F.R.
					 §
												36.216(a)
					 (1991).
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:10 - PUBLIC UTILITIES COMMISSION › Chapter 20:10:28 - Telecommunications separations procedures › Section 20:10:28:84 - Apportionment of other operating income and expenses - Account 7100

Current through Register Vol. 51, page 10, July 15, 2024
All other intrastate operating income and expense amounts,
				  account 7100, are apportioned between toll and other services based on
				  telecommunications plant in service, account 2001, if plant related, or on the
				  nature of the item reflected in the account, if not plant
				  related.
General Authority:
SDCL 49-1-11, 49-31-5,
					 49-31-18.
Law Implemented:
SDCL
					 49-31-18.
Other operating income and expenses,
					 47 C.F.R. §
												32.7100 (1991); Other operating income and
					 expenses - account 7100, 47
					 C.F.R. §
												36.221(b)
					 (1991).
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:10 - PUBLIC UTILITIES COMMISSION › Chapter 20:10:28 - Telecommunications separations procedures › Section 20:10:28:85 - Nonoperating income and expenses - Account 7300

Current through Register Vol. 51, page 10, July 15, 2024
Only allowance for funds used during construction and
				  charitable, social, and community welfare contributions are considered in
				  account 7300 for separations purposes.
Subsidiary record categories are maintained for this account
				  that identify amounts made to the account for credits representing allowance
				  for funds used during construction and for contributions for charitable,
				  social, or community welfare purposes, employee activities, membership dues and
				  fees in service clubs, community welfare associations, and similar
				  organizations.
The portion reflecting allowance for funds used during
				  construction is apportioned based on the cost of telecommunications plant under
				  construction, long term, account 2004. The portion reflecting costs for social
				  and community welfare contributions and fees is apportioned based on the
				  apportionment of corporate operations expenses.
General Authority:
SDCL 49-1-11, 49-31-5,
					 49-31-18.
Law Implemented:
SDCL
					 49-31-18.
Telecommunications plant under construction - long term, 47
					 C.F.R. § 32.2004 (1991).
Nonoperating income and expenses,
					 47 C.F.R. §
												32.7300 (1991).
Nonoperating income and expenses - account 7300,
					 47 C.F.R. §
												36.222
					 (1991).
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:10 - PUBLIC UTILITIES COMMISSION › Chapter 20:10:28 - Telecommunications separations procedures › Section 20:10:28:86 - Interest and related items - Account 7500 - Apportionment of expenses

Current through Register Vol. 51, page 10, July 15, 2024
Only interest paid relating to capital leases is considered
				  in account 7500 for separations purposes. Subsidiary record categories are
				  maintained for this account that include details relating to interest expense
				  on capital leases. Interest expense is apportioned consistent with the
				  associated capital leases in account 2680.
General Authority:
SDCL 49-1-11, 49-31-5,
					 49-31-18.
Law Implemented:
SDCL
					 49-31-18.
Interest and related items,
					 47 C.F.R. §
												32.7500 (1991); Interest and related items -
					 account 7500, 47 C.F.R.
					 §
												36.223(a)
					 (1991).
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:10 - PUBLIC UTILITIES COMMISSION › Chapter 20:10:28 - Telecommunications separations procedures › Section 20:10:28:87 - Apportionment of extraordinary items - Account 7600

Current through Register Vol. 51, page 10, July 15, 2024
Extraordinary item amounts of an operating nature in account
				  7600 are apportioned consistent with the nature of the item.
General Authority:
SDCL 49-1-11, 49-31-5,
					 49-31-18.
Law Implemented:
SDCL
					 49-31-18.
Extraordinary items,
					 47 C.F.R. §
												32.7600 (1991); Extraordinary items - account
					 7600, 47 C.F.R. §
												36.224(a)
					 (1991).
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:10 - PUBLIC UTILITIES COMMISSION › Chapter 20:10:28 - Telecommunications separations procedures › Section 20:10:28:88 - Operating expenses and operating taxes - General

Current through Register Vol. 51, page 10, July 15, 2024
Sections 20:10:28:89 to 20:10:28:126, inclusive, set forth
				  procedures for the apportionment among the operations of operating expenses and
				  operating taxes. As covered in §§
									20:10:28:07 and
				  20:10:28:08, the treatment of
				  expenses relating to plant furnished to and obtained from others under rental
				  arrangements is consistent with the treatment of the plant.
General Authority:
SDCL 49-1-11, 49-31-5,
					 49-31-18.
Law Implemented:
SDCL
					 49-31-18.
Operating expenses and taxes, general,
					 47 C.F.R. §
												36.302(a)(b)
					 (1991).
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:10 - PUBLIC UTILITIES COMMISSION › Chapter 20:10:28 - Telecommunications separations procedures › Section 20:10:28:89 - Subsidiary record categories

Current through Register Vol. 51, page 10, July 15, 2024
In accordance with requirements in
				  47 C.F.R. §
										32.5999(f) (October 1,
				  1991), expenses recorded in the expense accounts are segregated in the
				  accounting process among the following subsidiary record categories as
				  applicable to each account:
(1)
				Salaries and wages;
(2)
				Benefits;
(3) Rents;
(4) Other expenses;
(5) Clearances.
Subsidiary record categories for salaries and wages,
				  benefits, and other expenses are applicable to all of the expense accounts,
				  except for access expense contained in account 6540 and depreciation and
				  amortization expenses contained in account 6560. Subsidiary record categories
				  for access expenses are maintained to identify interstate and intrastate access
				  expense and billing and collection expense for each carrier's carrier.
Subsidiary record categories for depreciation and
				  amortization expense shall identify the character of the items contained in the
				  account. Subsidiary record categories for rents and clearances are only
				  applicable to the plant-specific operating expense accounts 6110 to 6410,
				  inclusive.
General Authority:
SDCL 49-1-11, 49-31-5,
					 49-31-18.
Law Implemented:
SDCL
					 49-31-18.
Access expense,
					 47 C.F.R. §
												32.6540 (1991).
Depreciation and amortization expenses,
					 47 C.F.R. §
												32.6560 (1991).
Operating expenses and taxes, general,
					 47 C.F.R. §
												36.302(c)
					 (1991).
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:10 - PUBLIC UTILITIES COMMISSION › Chapter 20:10:28 - Telecommunications separations procedures › Section 20:10:28:90 - Plant-specific operations expenses - Accounts - General apportionment

Current through Register Vol. 51, page 10, July 15, 2024
Plant-specific operations expenses include the following
				  accounts:
(1) Network support
				expenses, account 6110;
(2) General
				support expenses, account 6120;
(3)
				Central office switching expenses, account 6210;
(4) Operator systems expenses, account
				6220;
(5) Central office
				transmission expenses, account 6230;
(6) Information origination/termination
				expenses, account 6310;
(7) Cable
				and wire facilities expenses, account 6410.
These accounts are used to record costs related to specific
				  kinds of telecommunications plant and predominantly mirror the
				  telecommunications plant in service detail accounts. These expense accounts
				  shall generally be apportioned in the same manner as the related plant
				  accounts. Except where property obtained from or furnished to other companies
				  is treated as owned property by the company making the separation and the
				  related operating rents are excluded from the separation studies as set forth
				  in §§
										20:10:28:07 and
				  20:10:28:08, amounts are
				  apportioned among the operations on bases generally consistent with the
				  treatment prescribed for similar plant costs and consistent with the relative
				  magnitude of the items involved.
General Authority:
SDCL 49-1-11, 49-31-5,
					 49-31-18.
Law Implemented:
SDCL
					 49-31-18.
Network support expenses,
					 47 C.F.R. §
												32.6110 (1991).
General support expenses,
					 47 C.F.R. §
												32.6120 (1991).
Central office switching expenses,
					 47 C.F.R. §
												32.6210 (1991).
Operating systems expense,
					 47 C.F.R. §
												32.6220 (1991).
Central office transmission expense,
					 47 C.F.R. §
												32.6230 (1991).
Information origination/termination expenses,
					 47 C.F.R. §
												32.6310 (1991).
Cable and wire facilities expenses,
					 47 C.F.R. §
												32.6410 (1991).
Plant specific operations expenses, general,
					 47 C.F.R. §
												36.310(a)(b)(c)
					 (1991).
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:10 - PUBLIC UTILITIES COMMISSION › Chapter 20:10:28 - Telecommunications separations procedures › Section 20:10:28:91 - Network support expenses, account 6110 - General support expenses, account 6120 - Included expenses - Apportionment of expenses

Current through Register Vol. 51, page 10, July 15, 2024
Network support expenses, account 6110, are expenses
				  associated with motor vehicles, aircraft, special purpose vehicles, garage work
				  equipment, and other work equipment. General support expenses, account 6120,
				  are expenses associated with land and buildings, furniture and art works,
				  office equipment, and general purpose computers. The expenses in these accounts
				  are apportioned among the operations based on the separation of account 2110,
				  land and support assets.
General Authority:
SDCL 49-1-11, 49-31-5,
					 49-31-18.
Law Implemented:
SDCL
					 49-31-18.
Network support expenses,
					 47 C.F.R. §
												32.6110 (1991).
General support expenses,
					 47 C.F.R. §
												32.6120 (1991).
Land and support assets,
					 47 C.F.R. §
												32.2210 (1991).
Network support expenses - account 6110 and general support
					 expenses - account 6120, 47
					 C.F.R. §
												36.311(a)(b)
					 (1991).
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:10 - PUBLIC UTILITIES COMMISSION › Chapter 20:10:28 - Telecommunications separations procedures › Section 20:10:28:92 - Central office expenses, accounts 6210, 6220, and 6230 - Apportionment of expenses

Current through Register Vol. 51, page 10, July 15, 2024
The expenses related to central office equipment are
				  summarized in the following accounts:
(1) Central office switching expenses,
				account 6210;
(2) Operator systems
				expenses, account 6220;
(3) Central
				office transmission expenses, account 6230.
The expenses in these accounts are apportioned among the
				  operations based on the separation of the investments in central office
				  equipment, accounts 2210, 2220, and 2230, combined.
General Authority:
SDCL 49-1-11, 49-31-5,
					 49-31-18.
Law Implemented:
SDCL
					 49-31-18.
Central office switching expenses,
					 47 C.F.R. §
												32.6210 (1991).
Operator systems expenses,
					 47 C.F.R. §
												32.6220 (1991).
Central office transmission expense,
					 47 C.F.R. §
												32.6230 (1991).
Central office expenses - accounts 6210, 6220, and 6230,
					 47 C.F.R. §
												36.321(a)(b)
					 (1991).
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:10 - PUBLIC UTILITIES COMMISSION › Chapter 20:10:28 - Telecommunications separations procedures › Section 20:10:28:93 - Classification of information origination/termination expenses, account 6310

Current through Register Vol. 51, page 10, July 15, 2024
Information origination/termination expenses, account 6310,
				  are classified as other information origination/termination equipment expenses
				  and as customer premises equipment expenses. For some companies, these
				  classifications are available from accounting records; for others, they are
				  obtained by means of analysis of plant, accounting, or other records for a
				  representative period.
General Authority:
SDCL 49-1-11, 49-31-5,
					 49-31-18.
Law Implemented:
SDCL
					 49-31-18.
Information origination/termination expenses,
					 47 C.F.R. §
												32.6310 (1991); Information
					 origination/termination expenses - account 6310,
					 47 C.F.R. §
												36.331(a)
					 (1991).
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:10 - PUBLIC UTILITIES COMMISSION › Chapter 20:10:28 - Telecommunications separations procedures › Section 20:10:28:94 - Other information origination/termination equipment expenses - Included expenses - Apportionment of expenses

Current through Register Vol. 51, page 10, July 15, 2024
Other information origination/termination equipment expenses
				  include all expenses not associated with customer premises equipment expenses.
				  These expenses are apportioned between toll and other services operations in
				  accordance with the apportionment of the related investment as provided in
				  §
									20:10:28:47.
General Authority:
SDCL 49-1-11, 49-31-5,
					 49-31-18.
Law Implemented:
SDCL
					 49-31-18.
Information origination/termination expenses - account
					 6310, 47 C.F.R. §
												36.331(b)
					 (1991).
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:10 - PUBLIC UTILITIES COMMISSION › Chapter 20:10:28 - Telecommunications separations procedures › Section 20:10:28:95 - Assignment of customer premises equipment expenses

Current through Register Vol. 51, page 10, July 15, 2024
Expenses related to customer premises equipment are assigned
				  to other services operations.
General Authority:
SDCL 49-1-11, 49-31-5,
					 49-31-18.
Law Implemented:
SDCL
					 49-31-18.
Information origination/termination expenses - account
					 6310, 47 C.F.R. §
												36.331(c)
					 (1991).
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:10 - PUBLIC UTILITIES COMMISSION › Chapter 20:10:28 - Telecommunications separations procedures › Section 20:10:28:96 - Cable and wire facilities expenses, account 6410 - Included expenses - Assignment of expenses

Current through Register Vol. 51, page 10, July 15, 2024
Account 6410, cable and wire facilities expenses, includes
				  the expenses for poles, antenna-supporting structures, aerial cable,
				  underground cable, buried cable, submarine cable, deep sea cable, intrabuilding
				  network cable, aerial wire, and conduit systems.
The general method of separating cable and wire facilities
				  expenses among the operations is to assign them based on account 2410, cable
				  and wire facilities.
General Authority:
SDCL 49-1-11, 49-31-5,
					 49-31-18.
Law Implemented:
SDCL
					 49-31-18.
Cable and wire facilities,
					 47 C.F.R. §
												32.2410 (1991).
Cable and wire facilities expenses,
					 47 C.F.R. §
												32.6410 (1991).
Cable and wire facilities expenses - account 6410,
					 47 C.F.R. §
												36.341(a) (b)
					 (1991).
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:10 - PUBLIC UTILITIES COMMISSION › Chapter 20:10:28 - Telecommunications separations procedures › Section 20:10:28:97 - Plant-nonspecific operations expenses - Accounts

Current through Register Vol. 51, page 10, July 15, 2024
Plant-nonspecific operations expenses include the following
				  accounts:
(1) Other property, plant,
				and equipment expenses, account 6510;
(2) Network operations expenses, account
				6530;
(3) Access expenses, account
				6540;
(4) Depreciation and
				amortization expenses, account 6560.
General Authority:
SDCL 49-1-11, 49-31-5,
					 49-31-18.
Law Implemented:
SDCL
					 49-31-18.
Other property, plant and equipment expenses,
					 47 C.F.R. §
												32.6510 (1991).
Network operations expenses,
					 47 C.F.R. §
												32.6530 (1991).
Access expenses,
					 47 C.F.R. §
												32.6540 (1991).
Depreciation and amortization expenses, 47 C.F.R. §
					 32.6550 (1991).
Plant-nonspecific operations expenses, general,
					 47 C.F.R. §
												36.351(a)
					 (1991).
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:10 - PUBLIC UTILITIES COMMISSION › Chapter 20:10:28 - Telecommunications separations procedures › Section 20:10:28:98 - Other property plant and equipment expenses, account 6510 - Included expenses - Apportionment of expenses

Current through Register Vol. 51, page 10, July 15, 2024
Account 6510, other property plant and equipment expenses, is
				  used to record the expenses associated with property held for future
				  telecommunications use and the provisioning of material and supplies.
The expenses in this account are apportioned among the
				  operations based on the separation of account 2001, telecommunications plant in
				  service.
General Authority:
SDCL 49-1-11, 49-31-5,
					 49-31-18.
Law Implemented:
SDCL
					 49-31-18.
Other property, plant and equipment expenses,
					 47 C.F.R. §
												32.6510 (1991).
Telecommunications plant in service,
					 47 C.F.R. §
												32.2001 (1991).
Other property plant and equipment expenses - account 6510,
					 47 C.F.R. §
												36.352(a)(b)
					 (1991).
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:10 - PUBLIC UTILITIES COMMISSION › Chapter 20:10:28 - Telecommunications separations procedures › Section 20:10:28:99 - Network operations expenses, account 6530 - Included expenses - Apportionment of expenses

Current through Register Vol. 51, page 10, July 15, 2024
Account 6530, network operations expenses, includes the
				  expenses associated with the provisions of power, network administration,
				  testing, plant operations administration, and engineering.
The expenses in this account are apportioned among the
				  operations based on the separations of account 2210, central office switching;
				  account 2220, operator systems; account 2230, central office transmission;
				  account 2310, information origination/termination; and account 2410, cable and
				  wire facilities, combined.
General Authority:
SDCL 49-1-11, 49-31-5,
					 49-31-18.
Law Implemented:
SDCL
					 49-31-18.
Central office switching,
					 47 C.F.R. §
												32.2210 (1991).
Operator systems,
					 47 C.F.R. §
												32.2220 (1991).
Central office - transmission,
					 47 C.F.R. §
												32.2230 (1991).
Information origination/termination,
					 47 C.F.R. §
												32.2310 (1991).
Cable and wire facilities,
					 47 C.F.R. §
												32.2410 (1991)
Network operations expenses,
					 47 C.F.R. §
												32.6530 (1991).
Network operations expenses - account 6530,
					 47 C.F.R. §
												36.353(a)(b)
					 (1991).
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:10 - PUBLIC UTILITIES COMMISSION › Chapter 20:10:28 - Telecommunications separations procedures › Section 20:10:28:100 - Access expenses, account 6540 - Included expenses - Assignment of expenses

Current through Register Vol. 51, page 10, July 15, 2024
Account 6540, access expenses, includes access charges paid
				  to exchange carriers for exchange access service. Intrastate expenses in this
				  account are directly assigned to toll.
General Authority:
SDCL 49-1-11, 49-31-5,
					 49-31-18.
Law Implemented:
SDCL
					 49-31-18.
Access expense,
					 47 C.F.R. §
												32.6540 (1991); Access expenses - account
					 6540, 47 C.F.R. §
												36.354(a)
					 (1991).
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:10 - PUBLIC UTILITIES COMMISSION › Chapter 20:10:28 - Telecommunications separations procedures › Section 20:10:28:101 - Depreciation and amortization expenses, account 6560 - Included expenses - Separation of expenses

Current through Register Vol. 51, page 10, July 15, 2024
Account 6560, depreciation and amortization expenses,
				  includes the depreciation expense for telecommunications plant in service and
				  for property held for future telecommunications use. It also includes the
				  amortization expense for tangible and intangible assets.
Expenses recorded in this account are separated based on the
				  separation of the associated primary plant accounts or related
				  categories.
General Authority:
SDCL 49-1-11, 49-31-5,
					 49-31-18.
Law Implemented:
SDCL
					 49-31-18.
Depreciation and amortization expenses, 47 C.F.R. §
					 32.6550 (1991); Depreciation and amortization expenses - account 6560,
					 47 C.F.R. §
												36.361(a)(b)
					 (1991).
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:10 - PUBLIC UTILITIES COMMISSION › Chapter 20:10:28 - Telecommunications separations procedures › Section 20:10:28:102 - Customer operations expenses - Accounts

Current through Register Vol. 51, page 10, July 15, 2024
Customer operations expenses are included in marketing,
				  account 6610, and services, account 6620.
General Authority:
SDCL 49-1-11, 49-31-5,
					 49-31-18.
Law Implemented:
SDCL
					 49-31-18.
Marketing,
					 47 C.F.R. §
												32.6610 (1991).
Services,
					 47 C.F.R. §
												32.6620.
Customer operations expenses, general,
					 47 C.F.R. §
												36.371(a)
					 (1991).
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:10 - PUBLIC UTILITIES COMMISSION › Chapter 20:10:28 - Telecommunications separations procedures › Section 20:10:28:103 - Apportionment of marketing expenses, account 6610

Current through Register Vol. 51, page 10, July 15, 2024
Marketing expenses, account 6610, are apportioned among the
				  operations based on an analysis of current billing for a representative period,
				  excluding current billing on behalf of others and billing in connection with
				  intercompany settlements.
General Authority:
SDCL 49-1-11, 49-31-5,
					 49-31-18.
Law Implemented:
SDCL
					 49-31-18.
Marketing,
					 47 C.F.R. §
												32.6610 (1991); Marketing - account 6610,
					 47 C.F.R. §
												36.372(a)
					 (1991).
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:10 - PUBLIC UTILITIES COMMISSION › Chapter 20:10:28 - Telecommunications separations procedures › Section 20:10:28:104 - Classification of services expenses, account 6620 - Apportionment of expenses

Current through Register Vol. 51, page 10, July 15, 2024
For apportionment purposes, services expenses, account 6620,
				  are first segregated based on an analysis of job functions into the following
				  classifications: telephone operator services, publishing directory listing, and
				  all other.
Expenses may be apportioned among the operations for groups
				  of exchanges. A group of exchanges may include all exchanges in the
				  state.
General Authority:
SDCL 49-1-11, 49-31-5,
					 49-31-18.
Law Implemented:
SDCL
					 49-31-18.
Services,
					 47 C.F.R. §
												32.6620 (1991); Services - account 6620,
					 47 C.F.R. §
												36.373(a)
					 (1991).
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:10 - PUBLIC UTILITIES COMMISSION › Chapter 20:10:28 - Telecommunications separations procedures › Section 20:10:28:105 - Telephone operator services - Included expenses - Apportionment of expenses

Current through Register Vol. 51, page 10, July 15, 2024
Telephone operator services expenses include costs incurred
				  for operators in call completion services and number services. This includes
				  intercept, quoting rates, directory information, time charges, and all other
				  operator functions performed in the central office and private branch exchange
				  and at public telephone stations.
Expenses in this classification are apportioned among the
				  operations based on the relative number of weighted standard work seconds as
				  determined by analysis and study for a representative period.
General Authority:
SDCL 49-1-11, 49-31-5,
					 49-31-18.
Law Implemented:
SDCL
					 49-31-18.
Telephone operator services,
					 47 C.F.R. §
												36.374(a)(b)
					 (1991).
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:10 - PUBLIC UTILITIES COMMISSION › Chapter 20:10:28 - Telecommunications separations procedures › Section 20:10:28:106 - Published directory listing - Included expenses - Assignment of expenses

Current through Register Vol. 51, page 10, July 15, 2024
Published directory listing expenses include expenses for
				  preparing or purchasing, compiling, and disseminating directory
				  listings.
Published directory expenses are assigned as follows:
(1) Classified directory expense and all
				expense of soliciting advertising are assigned to the other services
				operation;
(2) The expense of
				alphabetical and street address directories and traffic information records is
				apportioned among the operations based on the relative number of intrastate
				subscriber line minutes-of-use applicable to each operation;
(3) Foreign directories expense is the
				expense associated with directories and traffic information records prepared
				for one locality and used in another locality. This expense is assigned to the
				applicable operation based on the location of the point where the directories
				and information are used in relation to the locality for which the directories
				and records were prepared.
General Authority:
SDCL 49-1-11, 49-31-5,
					 49-31-18.
Law Implemented:
SDCL
					 49-31-18.
Published directory listing,
					 47 C.F.R. §
												36.375(a)(b)
					 (1991).
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:10 - PUBLIC UTILITIES COMMISSION › Chapter 20:10:28 - Telecommunications separations procedures › Section 20:10:28:107 - All other - Categories

Current through Register Vol. 51, page 10, July 15, 2024
For apportionment purposes, the expenses in the all other
				  classification are divided into three categories:
(1) Category 1, local business office
				expense;
(2) Category 2, customer
				services expense;
(3) Category 3,
				all other customer services expense.
General Authority:
SDCL 49-1-11, 49-31-5,
					 49-31-18.
Law Implemented:
SDCL
					 49-31-18.
All other,
					 47 C.F.R. §
												36.376(a)
					 (1991).
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:10 - PUBLIC UTILITIES COMMISSION › Chapter 20:10:28 - Telecommunications separations procedures › Section 20:10:28:108 - All other, category 1 - Local business office expense - Subcategories

Current through Register Vol. 51, page 10, July 15, 2024
The intrastate expenses in all other, category 1, local
				  business office expenses, except coin collection and administration, are
				  segregated into the following subcategories based on an analysis of job
				  functions:
(1) End user service order
				processing;
(2) End user payment
				and collection;
(3) End user
				billing inquiry;
(4) Interexchange
				carrier service order processing;
(5) Interexchange carrier payment and
				collection; and
(6) Interexchange
				carrier billing inquiry.
General Authority:
SDCL 49-1-11(3),
					 49-31-5(14), 49-31-18.
Law Implemented:
SDCL
					 49-31-18.
Category 1, local business office expense,
					 47 C.F.R. §
												36.377(a)
					 (1991).
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:10 - PUBLIC UTILITIES COMMISSION › Chapter 20:10:28 - Telecommunications separations procedures › Section 20:10:28:109 - End user service order processing - Included expenses - Subcategories - Assignment of subcategories

Current through Register Vol. 51, page 10, July 15, 2024
End user service order processing includes expenses related
				  to the receipt and processing of end users' orders for service and inquiries
				  concerning service. This subcategory does not include any service order
				  processing expenses for services provided to the interexchange carriers.
Based on the relative number of actual contacts which are
				  weighted, if appropriate, to reflect differences in the average work time per
				  contact, end user service order processing expenses are first segregated into
				  the subcategories of local service order processing, directory advertising,
				  intrastate private line and special access, and other intrastate message toll
				  including WATS. These subcategories are assigned as follows:
(1) Local service order processing expense,
				primarily local telephone service orders, is assigned to other
				services;
(2) Intrastate
				presubscription service order processing expenses are assigned to the
				intrastate toll jurisdiction;
(3)
				Directory advertising service order processing expense is assigned to other
				services;
(4) Intrastate private
				line and special access service order processing expense is assigned to toll
				and other services based on use;
(5) Other intrastate message toll including
				WATS service order processing expense is assigned to toll services.
General Authority:
SDCL 49-1-11, 49-31-5,
					 49-31-18.
Law Implemented:
SDCL
					 49-31-18.
Category 1, local business office expense,
					 47 C.F.R. §
												36.377(a)
					 (1991).
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:10 - PUBLIC UTILITIES COMMISSION › Chapter 20:10:28 - Telecommunications separations procedures › Section 20:10:28:110 - End user payment and collection - Included expenses - Subcategories - Assignment of subcategories

Current through Register Vol. 51, page 10, July 15, 2024
End user payment and collection includes expenses incurred in
				  relation to the payment and collection of amounts billed to end users. It also
				  includes commissions paid to payment agencies, which receive payment on
				  customer accounts, and collection agencies. This category does not include any
				  payment or collection expenses for services provided to interexchange
				  carriers.
Based on relative total intrastate billed revenues for
				  services for which end user payment and collection is provided, excluding
				  revenues billed to interexchange carriers and revenues deposited in coin boxes,
				  end user payment and collection expenses are first segregated into the
				  subcategories of intrastate private line and special access, intrastate message
				  toll including WATS, and local, including directory advertising. These
				  subcategories are assigned as follows:
(1) Intrastate private line and special
				access payment and collection expense is assigned to toll and other services
				based on use;
(2) Intrastate
				message toll including WATS payment and collection expense is assigned to toll
				services;
(3) Local, including
				directory advertising, payment and collection expense, is assigned to other
				services.
General Authority:
SDCL 49-1-11, 49-31-5,
					 49-31-18.
Law Implemented:
SDCL
					 49-31-18.
Category 1, local business office expense,
					 47 C.F.R. §
												36.377(a)
					 (1991).
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:10 - PUBLIC UTILITIES COMMISSION › Chapter 20:10:28 - Telecommunications separations procedures › Section 20:10:28:111 - End user billing inquiry - Included expenses - Subcategories - Assignment of subcategories

Current through Register Vol. 51, page 10, July 15, 2024
End user billing inquiry includes expenses related to
				  handling end users' inquiries concerning their bills. This category does not
				  include expenses related to the inquiries of interexchange carriers concerning
				  their bills.
Based on the relative number of actual contacts, weighted, if
				  appropriate, to reflect differences in the average work time per contact, end
				  user billing inquiry costs are first segregated into the subcategories of
				  intrastate private line and special access, intrastate message toll including
				  WATS, and other. These subcategories are assigned as follows:
(1) Intrastate private line and special
				access billing inquiry expense is assigned to toll and other services based on
				use;
(2) Intrastate message toll
				including WATS billing inquiry expense is assigned to toll services;
(3) Other billing inquiry expense, primarily
				related to local bills but also including directory advertising, is assigned to
				other services.
General Authority:
SDCL 49-1-11, 49-31-5,
					 49-31-18.
Law Implemented:
SDCL
					 49-31-18.
Category 1, local business office expense,
					 47 C.F.R. §
												36.377(a)
					 (1991).
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:10 - PUBLIC UTILITIES COMMISSION › Chapter 20:10:28 - Telecommunications separations procedures › Section 20:10:28:112 - Intrastate interexchange carrier service order processing - Included expenses - Subcategories - Assignment of subcategories

Current through Register Vol. 51, page 10, July 15, 2024
Intrastate interexchange carrier service order processing
				  includes expenses associated with the receipt and processing of interexchange
				  carrier orders for service and inquiries about service.
Based on the relative number of actual contact which are
				  weighted, if appropriate, to reflect differences in the average work time per
				  contact, intrastate interexchange carrier service order processing expenses are
				  assigned to the subcategories of intrastate special access and private line,
				  intrastate switched access and message toll including WATS, and intrastate
				  billing and collection. These subcategories are assigned as follows:
(1) Intrastate special access and private
				line service order processing expense is assigned to toll services;
(2) Intrastate switched access and message
				toll including WATS service order processing expense is assigned to toll
				services;
(3) Intrastate billing
				and collection service order processing expense is assigned to toll
				services.
General Authority:
SDCL 49-1-11, 49-31-5,
					 49-31-18.
Law Implemented:
SDCL
					 49-31-18.
Category 1, local business office expense,
					 47 C.F.R. §
												36.377(a)
					 (1991).
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:10 - PUBLIC UTILITIES COMMISSION › Chapter 20:10:28 - Telecommunications separations procedures › Section 20:10:28:113 - Intrastate interexchange carrier payment and collection - Included expenses - Subcategories - Assignment of subcategories

Current through Register Vol. 51, page 10, July 15, 2024
Intrastate interexchange carrier payment and collection
				  includes expenses associated with the payment and collection of interexchange
				  carrier billings, including commissions paid to payment and collection
				  agents.
Based on relative total intrastate revenues billed to the
				  interexchange carriers, intrastate interexchange carrier payment and collection
				  expenses are assigned to the subcategories of intrastate special access and
				  private line, intrastate switched access and message toll including WATS, and
				  intrastate billing and collection. These subcategories are assigned as
				  follows:
(1) Intrastate special access
				and private line payment and collection expense is assigned to toll
				services;
(2) Intrastate switched
				access and message toll including WATS payment and collection expense is
				assigned to toll services;
(3)
				Intrastate billing and collection payment and collection expense is assigned to
				toll services.
General Authority:
SDCL 49-1-11, 49-31-5,
					 49-31-18.
Law Implemented:
SDCL
					 49-31-18.
Category 1, local business office expense,
					 47 C.F.R. §
												36.377(a)
					 (1991).
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:10 - PUBLIC UTILITIES COMMISSION › Chapter 20:10:28 - Telecommunications separations procedures › Section 20:10:28:114 - Intrastate interexchange carrier billing inquiry - Included expenses - Subcategories - Assignment of subcategories

Current through Register Vol. 51, page 10, July 15, 2024
Interexchange carrier billing inquiry includes expenses
				  related to the handling of interexchange carrier billing inquiries. Based on
				  the relative number of actual contacts, weighted, if appropriate, to reflect
				  differences in the average work time per contact, intrastate interexchange
				  carrier billing inquiry expenses are assigned to the subcategories of
				  intrastate special access and private line, intrastate switched access and
				  message toll including WATS, and intrastate billing and collection. These
				  subcategories are assigned as follows:
(1) Intrastate special access and private
				line billing inquiry expense is assigned to toll services;
(2) Intrastate switched access and message
				toll including WATS billing inquiry expense is assigned to toll
				services;
(3) Intrastate billing
				and collection billing inquiry expense is assigned to toll services.
General Authority:
SDCL 49-1-11, 49-31-5,
					 49-31-18.
Law Implemented:
SDCL
					 49-31-18.
Category 1, local business office expense,
					 47 C.F.R. §
												36.377(a)
					 (1991).
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:10 - PUBLIC UTILITIES COMMISSION › Chapter 20:10:28 - Telecommunications separations procedures › Section 20:10:28:116 - All other, category 2 - Customer services expenses (revenue accounting) - Included expenses - Classifications

Current through Register Vol. 51, page 10, July 15, 2024
The revenue accounting portion of account 6620, customer
				  services expenses, comprises the salaries and other expenses in account 6620
				  directly assignable or allocable to the billing of customers and the accounting
				  for revenues, including the supervision of such work.
Revenue accounting expenses are separated into three main
				  classifications based on a job function analysis of message processing expense,
				  other billing and collection expense, and carrier access charge billing and
				  collection expense.
General Authority:
SDCL 49-1-11, 49-31-5,
					 49-31-18.
Law Implemented:
SDCL
					 49-31-18.
Services,
					 47 C.F.R. §
												32.6620 (1991); Category 2, customer services
					 (revenue accounting), 47
					 C.F.R. §
												36.378(a)(b)
					 (1991).
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:10 - PUBLIC UTILITIES COMMISSION › Chapter 20:10:28 - Telecommunications separations procedures › Section 20:10:28:117 - Message processing - Included expenses - Subcategories - Assignment of subcategories

Current through Register Vol. 51, page 10, July 15, 2024
Message processing expense includes the salary and machine
				  expense of data processing equipment, including supervision, general accounting
				  administrative, and miscellaneous expense, associated with the processing of
				  individual toll tickets and local message tickets. The term ticket denotes
				  either a ticket prepared manually by an operator or the mechanized equivalent
				  of such a ticket processed by the revenue accounting office.
Based on the relative number of messages, message processing
				  expenses are assigned to the subcategories of toll ticket processing expense
				  and local message processing expense. Intrastate toll ticket processing expense
				  is assigned to toll services. Local message processing expense is assigned to
				  the other services operation.
General Authority:
SDCL 49-1-11, 49-31-5,
					 49-31-18.
Law Implemented:
SDCL
					 49-31-18.
Category 2, customer services (revenue accounting),
					 47 C.F.R. §
												36.378(c) (1991); Message
					 processing expense, 47
					 C.F.R. §
												36.379(a)(b)
					 (1991).
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:10 - PUBLIC UTILITIES COMMISSION › Chapter 20:10:28 - Telecommunications separations procedures › Section 20:10:28:118 - Other billing and collecting - Included expenses - Segregation into services - Assignment of service expenses

Current through Register Vol. 51, page 10, July 15, 2024
Other billing and collecting includes the salary expense,
				  including supervision, general accounting administrative, and miscellaneous
				  expense, associated with the preparation of customer bills other than carrier
				  access charge bills and with other revenue accounting functions not covered in
				  §
									20:10:28:117. Included in this
				  classification are the expenses incurred in the preparation of monthly bills,
				  initial and final bills, the application of service orders to billing records
				  (establishing, changing, or discontinuing customers' accounts), station
				  statistical work, controlling record work, and the preparation of revenue
				  reports.
The expenses assigned to this classification are segregated
				  based on the relative number of users of message toll telephone and telegram
				  services excluding semipublic where tolls are not itemized on the bill,
				  exchange including semipublic, directory advertising, and private line
				  services, as determined by analysis for a representative period. In determining
				  the number of users, an individual customer is counted once for each class of
				  service which it uses; for example, a majority of customers are counted both as
				  message toll telephone and telegram users and as exchange users.
Service expenses are assigned as follows:
(1) Expense allocated to message toll
				telephone and telegram users is assigned to toll services;
(2) Expense allocated to exchange, including
				semipublic users, and to directory advertising users is assigned to other
				services;
(3) Expense allocated to
				private line services users is assigned to toll and other services based on
				use.
General Authority:
SDCL 49-1-11, 49-31-5,
					 49-31-18.
Law Implemented:
SDCL
					 49-31-18.
Other billing and collecting expense,
					 47 C.F.R. §
												36.380(a)(b)
					 (1991).
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:10 - PUBLIC UTILITIES COMMISSION › Chapter 20:10:28 - Telecommunications separations procedures › Section 20:10:28:119 - Assignment of end user common line charge billing expense

Current through Register Vol. 51, page 10, July 15, 2024
No end user common line charge is assessed for intrastate
				  toll access. All of the end user common line access charge billing expense is
				  assigned to interstate operations.
General Authority:
SDCL 49-1-11, 49-31-5,
					 49-31-18.
Law Implemented:
SDCL
					 49-31-18.
Other billing and collecting expense,
					 47 C.F.R. §
												36.380(c)
					 (1991).