(1) In accordance with 69-8-402 , MCA, a utility or large customer claiming a universal system benefits programs credit is responsible for developing and demonstrating appropriate documentation in support of its decisions relative to each application. Depending upon circumstances specific to such application, a utility or large customer claiming the incremental or total cost of a program, project, or acquisition shall include an explanation of total or incremental costs claimed.
(2) A utility or large customer claiming credits or expenditures shall maintain such records and other appropriate documentation concerning such expenditures or portions of expenditures which qualify for meeting the utility's or large customer's universal system benefits programs requirements. Any record of decision, order, or other documentation of a federal power agency, the Montana public service commission, or other governmental agency which allocates the portion of the cost of power attributable to renewable energy or conservation-related activities shall be conclusive and shall
be appropriate documentation for purposes of the record-keeping and documentation requirements of this rule. Such documentation shall be made available to the department if the department undertakes a review of such credits pursuant to ARM 42.29.104.