The utility owner shall, as necessary and appropriate:

1. (1)

   1. (A) Itemize all materials issued from stock for installation by type and show the number of:

      1. (i) Items;
      2. (ii) Average unit costs; and
      3. (iii) Amount.
   2. (B) Items of new materials and supplies shall be billed at current stock prices when furnished from the utility owner's stock or at actual cost to the utility owner delivered to the project site when such materials must be purchased;
2. (2) Itemize excess materials issued out but not used and show them as returned to stock for credit;

3. (3)

   1. (A) Provide a list, by vendor, of materials purchased directly for the project with a general description of the materials and total amount paid.
   2. (B) Copies of invoices showing discounts, rebates, allowances, and inter-company profits are to be attached; and
4. (4) Provide a list of salvaged materials returned to stores for reuse, less a consideration for loss in service life at ten percent (10%).