SDCL § 49-34A-19.1: Separate accounts required for nonutility business--Profits and losses considered by commission.

Each public utility engaged directly or indirectly in any other business than that of the production, transmission or furnishing of gas or electricity to the public shall, if required by the commission, keep and render separately to the commission the accounts of all such other businesses, in which case all the provisions of this chapter shall apply to the books, accounts, papers, and records of such other business and all profits and losses may be taken into consideration by the commission if deemed relevant to the general fiscal condition of the public utility.