Statement H shall show the electric or gas operation and maintenance expenses according to each account of the FERC's uniform systems of accounts for public utilities and licensees or for gas companies. The expenses shall be shown under appropriate columnar headings as follows, with subtotals for each functional classification:

1. (1) Operation and maintenance expense as booked, for the test period and the total for the test period;
2. (2) Claimed adjustments, if any, to expenses as booked;

3. (3) Total adjusted operation and maintenance expenses claimed.

   Detailed explanations of the adjustments, if any, and the manner of their determination shall be supplied, specifying the month or months during which the adjustments would be applicable. Information required in §§ 20:10:13:81 to 20:10:13:84, inclusive, shall be submitted as part of statement H.

Source: 2 SDR 90, effective July 7, 1976; 12 SDR 86, effective November 24, 1985; 12 SDR 151, 12 SDR 155, effective July 1, 1986.

General Authority: SDCL 49-34A-4 .

Law Implemented: SDCL 49-34A-7 , 49-34A-10 , 49-34A-12 , 49-34A-41 .