38.5.110 NARUC OR FPC UNIFORM SYSTEM OF ACCOUNTS TO BE GENERALLY FOLLOWED
statements and schedules shall be prepared in accordance with general
classifications set forth in the NARUC or FPC Uniform Systems of Accounts for
the respective types of public utilities, provided that such action does not
conflict with Montana law and the commission's rules and orders. If the utility
believes that the NARUC or FPC classifications are inconsistent with this
commission's orders, the applicant's treatment and the inconsistency shall be
stated on all related materials disclosing full particulars properly cross-referenced
to the filing. Computations and other information related to the inconsistency
shall be available for examination by the staff and intervenors. Working papers
supporting such statements and schedules shall be detailed so as to allow
identification of individual NARUC or FPC accounts relative to the books of
record of the utility.
History: Sec. 69-3-103, MCA; IMP, Sec. 69-2-101, MCA; NEW, Eff. 7/5/77.