Rule 38.5.171

Admin. R. Mont. 38.5.171

Differences in Book and Tax Depreciation

Effective Jul 5, 1977Authorizing statute(s): Sec. 69-3-103, MCA; Implementing statute(s): Sec. 69-2-101, MCAState of Montana

(1) Where tax depreciation differs from book depreciation, the utility shall file work papers showing the computation of the tax depreciation which will indicate the differences between book and tax depreciation.

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

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

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