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 38.5.159 - WORKING PAPERS FOR LISTED EXPENSE ACCOUNTS
Universal Citation: MT Admin Rules 38.5.159
Current through Register Vol. 24, December 20, 2024
(1) With respect to the following listed expense accounts, detail shall be furnished as designated for the 12 months of the test period and for claimed adjustments. This shall include analytical details which will clearly disclose for each account a classification of principal charges and credits with all minor items grouped.
(a) Advertising expenses
shall be separated by media utilized and classification of message in
accordance with applicable Montana statutes.
(b) All other Administrative and General
Expense accounts shall be presented in sufficient detail to allow reasonable
verification of the amounts and type of charges incurred during the test
period.
Sec. 69-3-103, MCA; IMP, Sec. 69-2-101, MCA;
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