S.D. Admin. R. 20:10:28:130 - Accumulated amortization, tangible, account 3400 - Accumulated amortization, intangible, account 3500 - Accumulated amortization, other, account 3600 - Apportionment
Amounts recorded in account 3400, accumulated amortization, tangible; account 3500, accumulated amortization, intangible; and account 3600, accumulated amortization, other, are apportioned among the operations based on the separation of the related accounts.
Notes
General Authority: SDCL 49-1-11, 49-31-5, 49-31-18.
Law Implemented: SDCL 49-31-18.
Accumulated amortization - tangible, 47 C.F.R. § 32.3400 (1991).
Accumulated amortization - intangible, 47 C.F.R. § 32.3500 (1991).
Accumulated amortization - other, 47 C.F.R. § 32.36 00 (1991).
Accumulated amortization - tangible - account 3400, accumulated amortization - intangible - account 3500, and accumulated amortization - other - account 3600, 47 C.F.R. § 36.505(a) (1991).
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