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Rule Title: WORKING PAPERS -- ADJUSTMENTS TO OPERATING AND MAINTENANCE EXPENSES
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Department: PUBLIC SERVICE REGULATION, DEPARTMENT OF
Chapter: UTILITY DIVISION
Subchapter: Minimum Rate Case Filing Standards for Electric, Gas, and Private Water Utilities
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

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38.5.157    WORKING PAPERS -- ADJUSTMENTS TO OPERATING AND MAINTENANCE EXPENSES

(1) Working papers shall show the 12 months of actual test period experience and the claimed adjustments there to, if any, by functional classifications. In the event operation and maintenance expenses as presented per books reflect any special accrual accounting entries for internal purposes, the effect there of shall be fully disclosed and explained. Any amounts not currently payable, except depreciation charged through clearing accounts included in operation and maintenance expenses, shall be fully explained.

History: Sec. 69-3-103, MCA; IMP, Sec. 69-2-101, MCA; NEW, Eff. 7/5/77.


 

 
MAR Notices Effective From Effective To History Notes
7/5/1977 Current History: Sec. 69-3-103, MCA; IMP, Sec. 69-2-101, MCA; NEW, Eff. 7/5/77.
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