(1) Each year all centrally assessed companies shall submit to the department a report of operations for the preceding year.  Railroads, railroad car companies, and pipelines shall submit the report by April 15 and all others by March 31, on forms supplied by the department.

(2) The report shall contain the following information on the operating properties:

(a) balance sheet for the system;

(b) statement of income for the system;

(c) original cost and book depreciation for system property, including an estimate of current value of property leased from others;

(d) statement of outstanding preferred stock, common stock, and debt, showing both book value and market value;

(e) statement of actual revenue and expense for the Montana operation (if actual amounts are not available, a statement of allocated revenue and expense may be substituted) ;

(f) if non-operating properties are included in (2) (a) through (e) , their original cost, book depreciation, market value, and income;

(g) general description, original cost, and book depreciation of Montana properties, including description and location of property leased from others, together with name of lessor, current value or annual rental, and responsibility for the property tax (lessor or lessee) ;

(h) if rolling stock is allocated to Montana , the method used;

(i) pertinent statistical data on the company's operations within and without this state;

(j) copy of annual report to stockholders;

(k) copy of annual report to the federal regulatory agency if one is filed;

(l) copy of annual report to the Montana public service commission if one is filed;

(m) in the case of centrally assessed railroads, all information required under ARM 42.22.106;

(n) in the case of centrally assessed electric utilities, all information required under ARM 42.22.107, if applicable;

(o) all other information requested by the department which will assist in valuing the properties; and

(p) signed statement of correctness.

(3) In addition to the report each centrally assessed company must revise and update statements of situs and mileage printouts provided by the department and return them along with the report.  The information on the printouts shall be reported by county and taxing units in which they are situated.  The situs printouts shall contain a general description and installed cost for operating situs property.