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

Each Minnesota-regulated electric cooperative not subject to REA regulation shall file with the commission one copy of the prescribed REA annual report form or the prescribed Minnesota annual report 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 deferred income taxes; E. accumulated investment tax credit; F. statement of income for the year; G. operating revenues; H. operating and maintenance expenses; and I. taxes accrued, prepaid, and charged during year. Statements shall be included setting forth the method or basis used in making allocation between jurisdictions.