38.5.125    WORKING PAPERS -- SHOWING PLANT ACCOUNTS ON AVERAGE BASIS FOR TEST PERIOD

(1) Working papers shall show plant balances on a beginning and end of period basis averaged for the test period representing functional classifications and total plant. The effect of proposed adjustments, if any, on the average balances shall also be shown.

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