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 38.5.134 - WORKING PAPERS ON RECORDED CHANGES TO ACCUMULATED DEPRECIATION, DEPLETION AND AMORTIZATION
Universal Citation: MT Admin Rules 38.5.134
Current through Register Vol. 18, September 20, 2024
(1) Working papers shall include a summary of the following with respect to the book changes in each functional classification set forth in Statement D.
(a) Starting balance;
(b) Annual provision;
(c) Retirements, with cross-reference to
plant schedule;
(d)
Salvage;
(e) Removal
costs;
(f) Adjustments, including
particulars of any significant items;
(g) Ending balance.
Sec. 69-3-103, MCA; IMP, Sec. 69-2-101, MCA;
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