(1) When submitting a bureau filing, all carrier's data must be submitted for the same time frame with no overlapping periods.

(a) A consolidated income statement for the last calendar or fiscal year must be submitted. A consolidated pro forma income statement must be submitted, including all known expense increases and the revenue to be derived from the requested increase.

(b) A verified statement must be supplied on a consolidated basis. Individual carrier's forms must be filed and verified and shall include all back-up data for significant expense increases.

(c) Bureaus will submit a listing of all carriers party to the affected tariff, along with the corresponding issue revenue for each carrier. This listing must be in descending order of issue revenue.

(d) The carriers submitting detailed information will account for at least 65 percent of the issue revenue.