38.5.133 STATEMENT D -- ACCUMULATED DEPRECIATION, DEPLETION AND AMORTIZATION
(1) Statement D shall include a statement of the
accumulated provision for depreciation, depletion and amortization by
functional classifications as of the beginning of the test period and as of the
end of the test period. Any claimed adjustments to the book amounts shall be
shown in adjoining columns. All adjustments shall be clearly and fully
explained in the supporting material submitted.
History: Sec. 69-3-103, MCA; IMP, Sec. 69-2-101, MCA; NEW, Eff. 7/5/77.