38.5.171    DIFFERENCES IN BOOK AND TAX DEPRECIATION

(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.

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