(1) With respect to the following listed expense accounts, detail shall be
furnished as designated for the 12 months of the test period and for claimed
adjustments. This shall include analytical details which will clearly disclose
account a classification of principal charges and credits with all minor items
(a) Advertising expenses shall be separated by media utilized and classification of
message in accordance with applicable Montana statutes.
other Administrative and General Expense accounts shall be presented in
sufficient detail to allow reasonable verification of the amounts and type of
charges incurred during the test period.