Section D - Accumulated provision for depreciation, amortization and depletion of the supplemental package shall contain workpapers and documentation as follows:

1. (1) W/P D-1 - Reconciliation of Accumulated Depreciation Accounts: A schedule which contains an annual reconciliation of the accumulated depreciation balances from the accounts reflected in the test year in the last rate case to the amounts included by the utility in the current application. The reconciliation shall include each year's reserve accrual and any adjustments and retirements.
2. (2) W/P D-2 - Adjustments to Accumulated Depreciation: Workpapers which provide the underlying computation(s) of each adjustment presented on Schedule D-2 in the application package. The workpapers shall be referenced beginning with W/P D-2-1 for adjustment number 1 and proceeding through all adjustments, i.e., W/P D-2-2 for adjustment number 2, W/P D-2-3 for adjustment number 3, etc.

Added at 11 Ok Reg 3753, eff 7-11-94