1. (1) If the expense accounts contain charges or credits from associated companies or nonutility departments of the utility, submit for each such associated company or nonutility department work papers showing the following:

   1. (a) The amount of the charges or credits during the test period;
   2. (b) The account classification or classifications charged or credited;
   3. (c) Descriptions of the specific services performed for or by the associated company or nonutility department;
   4. (d) The basis used in determining the amounts of the charges or credits.

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

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

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