38.5.136    WORKING PAPERS ON ALLOCATION OF OVERALL ACCOUNTS

(1) With respect to each allocation of an overall account to obtain the amounts applicable to various functional groups of plant, provide a complete explanation of the method, procedures and significant data used in making the allocation.

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