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Rule Title: WORKING PAPERS ON DEPRECIATION, DEPLETION AND AMORTIZATION METHOD
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Department: PUBLIC SERVICE REGULATION, DEPARTMENT OF
Chapter: UTILITY DIVISION
Subchapter: Minimum Rate Case Filing Standards for Electric, Gas, and Private Water Utilities
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

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38.5.135    WORKING PAPERS ON DEPRECIATION, DEPLETION AND AMORTIZATION METHOD

(1) Working papers shall include a description of the methods and procedures followed in depreciating, depleting or amortizing plant and recording abandonments by the utility if any policy change has been made effective since the period covered by the last annual report on FPC Form No. 1 or FPC Form No. 2 as filed with the FPC, or the annual report as filed with this Commission.

History: Sec. 69-3-103, MCA; IMP, Sec. 69-2-101, MCA; NEW, Eff. 7/5/77.


 

 
MAR Notices Effective From Effective To History Notes
7/5/1977 Current History: Sec. 69-3-103, MCA; IMP, Sec. 69-2-101, MCA; NEW, Eff. 7/5/77.
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