(1) All statements and schedules shall be prepared in accordance with the Federal Communications Commission Uniform System of Accounts, provided that such action does not conflict with Montana law and the commission's rules and orders. If the applicant believes that the FCC classifications are inconsistent with this commission's orders, the applicant's treatment and the inconsistency shall be stated on all related materials disclosing full particulars properly cross-referenced to the filing. Computations and other information related to the inconsistency shall be available for examination by the staff and intervenors. The treatment of any expense, rate base or revenue item that is not in conformance with, or is inconsistent with, prior commission orders is to be clearly identified and explained.