38.5.134 WORKING PAPERS ON RECORDED CHANGES TO ACCUMULATED DEPRECIATION, DEPLETION AND AMORTIZATION
papers shall include a summary of the following with respect to the book
changes in each functional classification set forth in Statement D.
(a) Starting balance;
(b) Annual provision;
(c) Retirements, with cross-reference
to plant schedule;
(e) Removal costs;
(f) Adjustments, including particulars of
any significant items;
(g) Ending balance.
History: Sec. 69-3-103, MCA; IMP, Sec. 69-2-101, MCA; NEW, Eff. 7/5/77.