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Rule Title: DIFFERENCES IN BOOK AND TAX DEPRECIATION
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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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38.5.171    DIFFERENCES IN BOOK AND TAX DEPRECIATION

(1) Where tax depreciation differs from book depreciation, the utility shall file work papers showing the computation of the tax depreciation which will indicate the differences between book and tax depreciation.

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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