38.5.126    WORKING PAPERS ON CAPITALIZING INTEREST AND OTHER OVERHEADS DURING CONSTRUCTION

(1) Working papers shall include a complete statement of methods and procedures followed in capitalizing interest during construction and other construction overheads, including any policy changes, effective dates and reasons therefore for the test year.

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