- (1) Working papers shall include a complete statement of methods and procedures followed in capitalizing interest during construction and other construction overheads, including any policy changes, effective dates and reasons therefore for the test year.
Authorizing statute(s): Sec. 69-3-103, MCA
Implementing statute(s): Sec. 69-2-101, MCA
History: NEW, Eff. 7/5/77.