- (1) Working papers shall show plant balances on a beginning and end of period basis averaged for the test period representing functional classifications and total plant. The effect of proposed adjustments, if any, on the average balances shall also be shown.
Authorizing statute(s): Sec. 69-3-103, MCA
Implementing statute(s): Sec. 69-2-101, MCA
History: NEW, Eff. 7/5/77.