(1) Working papers shall
show the 12 months of actual test period experience and the claimed adjustments
there to, if any, by functional classifications. In the event operation and
maintenance expenses as presented per books reflect any special accrual
accounting entries for internal purposes, the effect there of shall be fully
disclosed and explained. Any amounts not currently payable, except depreciation
charged through clearing accounts included in operation and maintenance
expenses, shall be fully explained.