STATE-REGULATED ELECTRIC COOPERATIVE, REA CORPORATION OR ASSOCIATION; REPORT

Each Minnesota-regulated electric cooperative subject to REA regulation shall file with the commission one copy of the prescribed REA annual report form, REA Form No. 7 and Form No. 7A, certified by a cooperative officer. Reports by an electric cooperative which has multistate operations shall provide information concerning its Minnesota operations on the schedules listed below: A. summary of utility plant in service and accumulated depreciation and amortization reserves by primary account; B. summary of the depreciation accrual for the year; C. materials and supplies; D. accumulated investment tax credits; E. statement of income for the year; F. operating revenues; G. operating and maintenance expenses; and H. taxes accrued, prepaid, and charged during year. Statements shall be included setting forth the method or basis used in making allocations between jurisdictions.