1. (1) Working papers shall include a summary of the following with respect to the book changes in each functional classification set forth in Statement D.

   1. (a) Starting balance;
   2. (b) Annual provision;
   3. (c) Retirements, with cross-reference to plant schedule;
   4. (d) Salvage;
   5. (e) Removal costs;
   6. (f) Adjustments, including particulars of any significant items;
   7. (g) Ending balance.

Authorizing statute(s): Sec. 69-3-103, MCA

Implementing statute(s): Sec. 69-2-101, MCA

History: NEW, Eff. 7/5/77.