(1) A utility's application under 69-3-308, MCA, must include testimony and work papers showing the allocation of an adjustment to Montana state and local taxes and fees to each of the utility's customer classes. Testimony must include a thorough description of and justification for the allocation method(s).

(2) A utility's application must include testimony and work papers showing the derivation of rate adjustments provided for in ARM 38.5.802(2)(i). Testimony must include a thorough description and justification for the requested rate design. Work papers must include an analysis showing customer bill impacts, by customer class, for various usage levels typical for the customer class.