38.5.134    WORKING PAPERS ON RECORDED CHANGES TO ACCUMULATED DEPRECIATION, DEPLETION AND AMORTIZATION

(1) Working papers shall include a summary of the following with respect to the book changes in each functional classification set forth in Statement D.

(a) Starting balance;

(b) Annual provision;

(c) Retirements, with cross-reference to plant schedule;

(d) Salvage;

(e) Removal costs;

(f) Adjustments, including particulars of any significant items;

(g) Ending balance.

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