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 38.5.171 - DIFFERENCES IN BOOK AND TAX DEPRECIATION
Universal Citation: MT Admin Rules 38.5.171
Current through Register Vol. 6, March 22, 2024
(1) Where tax depreciation differs from book depreciation, the utility shall file work papers showing the computation of the tax depreciation which will indicate the differences between book and tax depreciation.
Sec. 69-3-103, MCA; IMP, Sec. 69-2-101, MCA;
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