(1) Statement H shall show the
utility's operating revenues from sales with related units of sales and other
operating revenues according to revenue classifications established by the
uniform system of accounts.
(2) Statement H shall
also show, by rate schedule, revenues under presently effective rate schedules
as well as under the proposed rate schedules filed by the utility. Said
statement shall show number of customers, amount of increase and percent
increase. Working papers shall also be supplied showing:
(a) The reconciliation of
book revenues of the test period if differing from present revenues as set
forth in Statement H;
(b) Adjustments for
material and nonrecurring changes which are known and measurable to actual
period revenues and sales units if appropriate.