- (1) Working papers shall be included in support of Statement I as a reconciliation of the aggregate investment in utility plant shown in Statement C, and the expense thereon charged in the first instance to other than prescribed depreciation, depletion, and amortization expense accounts.
Authorizing statute(s): Sec. 69-3-103, MCA
Implementing statute(s): Sec. 69-2-101, MCA
History: NEW, Eff. 7/5/77.