Administrative Rules of Montana
Department 38 - PUBLIC SERVICE REGULATION
Chapter 38.5 - UTILITY DIVISION
Subchapter 38.5.1 - Minimum Rate Case Filing Standards for Electric, Gas, and Private Water Utilities
- Rule 38.5.101 - LETTER OF TRANSMITTAL
- Rule 38.5.102 - APPLICATIONS FOR RATE INCREASES
- Rule 38.5.103 - COMPARISON OF SALES, SERVICES AND REVENUES
- Rule 38.5.104 - COMPARISON OF RATES
- Rule 38.5.105 - COST OF SERVICE UNDER THE NEW RATES (REPEALED)
- Rule 38.5.106 - ANALYSIS OF SYSTEM COSTS FOR A TWELVE MONTH HISTORICAL TEST YEAR
- Rule 38.5.107 - REFERENCE DATA TO BE PROVIDED
- Rule 38.5.108 - OTHER DATA RELIED ON
- Rule 38.5.109 - WORKING PAPERS TO BE FILED
- Rule 38.5.110 - NARUC OR FPC UNIFORM SYSTEM OF ACCOUNTS TO BE GENERALLY FOLLOWED
- Rule 38.5.111 - WORKING PAPERS SUFFICIENT TO SUPPORT THE FILING SHALL BE AVAILABLE ON COMMISSION REQUEST
- Rule 38.5.112 - TESTIMONY ON ACCOUNTING DATA
- Rule 38.5.113 through 38.5.120 - Reserved
- Rule 38.5.121 - STATEMENT A - BALANCE SHEET
- Rule 38.5.122 - STATEMENT B - INCOME STATEMENTS
- Rule 38.5.123 - STATEMENT C - UTILITY PLANT ACCOUNTS
- Rule 38.5.124 - WORKING PAPERS - PLANT ADDITION AND RETIREMENT FOR TEST PERIOD
- Rule 38.5.125 - WORKING PAPERS - SHOWING PLANT ACCOUNTS ON AVERAGE BASIS FOR TEST PERIOD
- Rule 38.5.126 - WORKING PAPERS ON CAPITALIZING INTEREST AND OTHER OVERHEADS DURING CONSTRUCTION
- Rule 38.5.127 - CHANGES IN INTANGIBLE PLANT WORKING PAPERS
- Rule 38.5.128 - WORKING PAPERS ON PLANT NOT USED AND USEFUL
- Rule 38.5.129 - PROPERTY RECORDS WORKING PAPERS
- Rule 38.5.130 through 38.5.132 - Reserved
- Rule 38.5.133 - STATEMENT D - ACCUMULATED DEPRECIATION, DEPLETION AND AMORTIZATION
- Rule 38.5.134 - WORKING PAPERS ON RECORDED CHANGES TO ACCUMULATED DEPRECIATION, DEPLETION AND AMORTIZATION
- Rule 38.5.135 - WORKING PAPERS ON DEPRECIATION, DEPLETION AND AMORTIZATION METHOD
- Rule 38.5.136 - WORKING PAPERS ON ALLOCATION OF OVERALL ACCOUNTS
- Rule 38.5.137 through 38.5.140 - Reserved
- Rule 38.5.141 - STATEMENT E - WORKING CAPITAL
- Rule 38.5.142 - BALANCES FOR MATERIALS, SUPPLIES, FUEL STOCKS
- Rule 38.5.143 - DATA USED IN COMPUTING WORKING CAPITAL
- Rule 38.5.144 and 38.5.145 - Reserved
- Rule 38.5.146 - STATEMENT F - RATE OF RETURN
- Rule 38.5.147 - DEBT CAPITAL
- Rule 38.5.148 - PREFERRED STOCK CAPITAL
- Rule 38.5.149 - COMMON STOCK CAPITAL WORKING PAPERS
- Rule 38.5.150 - WORKING PAPERS - STOCK DIVIDENDS, STOCK SPLITS OR CHANGES IN PAR OR STATED VALUE
- Rule 38.5.151 - WORKING PAPERS - COMMON STOCK INFORMATION
- Rule 38.5.152 - SCHEDULE F-1 - REACQUISITION OF BONDS OR PRE-FERRED STOCK
- Rule 38.5.153 through 38.5.155 - Reserved
- Rule 38.5.156 - STATEMENT G - OPERATING AND MAINTENANCE EXPENSES
- Rule 38.5.157 - WORKING PAPERS - ADJUSTMENTS TO OPERATING AND MAINTENANCE EXPENSES
- Rule 38.5.158 - WORKING PAPERS - COST OF POWER AND GAS
- Rule 38.5.159 - WORKING PAPERS FOR LISTED EXPENSE ACCOUNTS
- Rule 38.5.160 - WORKING PAPERS FOR INTERDEPARTMENTAL TRANS- ACTIONS
- Rule 38.5.161 through 38.5.163 - Reserved
- Rule 38.5.164 - STATEMENT H - OPERATING REVENUES
- Rule 38.5.165 - STATEMENT I - DEPRECIATION, DEPLETION AND AMORTIZATION EXPENSE
- Rule 38.5.166 - WORKING PAPERS - EXPENSE CHARGED OTHER THAN PRESCRIBED DEPRECIATION, DEPLETION AND AMORTIZATION
- Rule 38.5.167 and 38.5.168 - Reserved
- Rule 38.5.169 - STATEMENT J - INCOME TAXES
- Rule 38.5.170 - WORKING PAPERS FOR FEDERAL INCOME TAXES
- Rule 38.5.171 - DIFFERENCES IN BOOK AND TAX DEPRECIATION
- Rule 38.5.172 - WORKING PAPERS FOR CLAIMED ALLOWANCES FOR STATE OR PROVINCIAL INCOME TAXES
- Rule 38.5.173 - STATEMENT K - OTHER TAXES
- Rule 38.5.174 - WORKING PAPERS FOR ADJUSTED TAXES
- Rule 38.5.175 - OVERALL COST OF SERVICE
- Rule 38.5.176 - STATEMENT L - ALLOCATED COST OF SERVICE (ACOS)
- Rule 38.5.177 - STATEMENT M - RATE DESIGN
- Rule 38.5.178 - DERIVATION OF INCRRASED RATES (REPEALED)
- Rule 38.5.179 - STATEMENT N - DESCRIPTION OF UTILITY OPERATIONS
- Rule 38.5.180 - WORK PAPERS - PURCHASES FROM AFFILIATED COMPANIES
- Rule 38.5.181 - DUPLICATION OF TESTIMONY AND REQUIRED INFORMATION
- Rule 38.5.182 - TESTIMONY AND EXHIBITS
- Rule 38.5.183 - COMMISSION MAY SEEK SPECIFIC COST DATA
- Rule 38.5.184 - DEFICIENT FILINGS
- Rule 38.5.185 through 38.5.189 - Reserved
- Rule 38.5.190 - STATEMENT O - PICTORIAL EXHIBIT REQUIREMENTS
- Rule 38.5.191 through 38.5.193 - Reserved
- Rule 38.5.194 - APPLICATION FOR ALLOCATED COST OF SERVICE AND RATE DESIGN CHANGES
- Rule 38.5.195 - POST-FILING CONFERENCE FOR ALLOCATED COST OF SERVICE AND RATE DESIGN APPLICATIONS
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