(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.