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Rule Title: WORKING PAPERS FOR LISTED EXPENSE ACCOUNTS
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Department: PUBLIC SERVICE REGULATION, DEPARTMENT OF
Chapter: UTILITY DIVISION
Subchapter: Minimum Rate Case Filing Standards for Electric, Gas, and Private Water Utilities
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

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38.5.159    WORKING PAPERS FOR LISTED EXPENSE ACCOUNTS

(1) With respect to the following listed expense accounts, detail shall be furnished as designated for the 12 months of the test period and for claimed adjustments. This shall include analytical details which will clearly disclose for each account a classification of principal charges and credits with all minor items grouped.

(a) Advertising expenses shall be separated by media utilized and classification of message in accordance with applicable Montana statutes.

(b) All other Administrative and General Expense accounts shall be presented in sufficient detail to allow reasonable verification of the amounts and type of charges incurred during the test period.

History: Sec. 69-3-103, MCA; IMP, Sec. 69-2-101, MCA; NEW, Eff. 7/5/77.


 

 
MAR Notices Effective From Effective To History Notes
7/5/1977 Current History: Sec. 69-3-103, MCA; IMP, Sec. 69-2-101, MCA; NEW, Eff. 7/5/77.
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