Schedule E-1 shall include a yearly summary of the book changes in each functional classification set forth in statement E since the date of the last prior review in a rate proceeding or by private audit. The summary shall include:

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

Source: 2 SDR 90, effective July 7, 1976; 12 SDR 151, 12 SDR 155, effective July 1, 1986.

General Authority: SDCL 49-34A-4 .

Law Implemented: SDCL 49-34A-10 , 49-34A-12 , 49-34A-41 .