(1) Statement G shall show the utility's operation and maintenance expenses according to each account of the Uniform Systems of Accounts for public utilities. The expenses shall be shown under appropriate columnar headings as follows for each functional classification:

(a) Operation and maintenance expense as booked, for the test period and the total for the test period;

(b) Claimed adjustments, if any, to expenses as booked;

(c) Total adjusted operation and maintenance expenses claimed.