ARM 38.3.3402. REQUIREMENTS FOR INDEPENDENT CARRIER FILING

(1) Income statements and balance sheets must be submitted for the last calendar or fiscal year. Where possible, that year should run from January 1st through December 31st, or other established regulatory fiscal year (i.e., four 13-week periods) . (a) A pro forma income statement must be submitted which includes all known expense increases, along with the revenue derived from the current requested increase. (b) Written verified statement explaining the reason(s) or need(s) for the requested increase must be supplied. (c) Back-up data on all significant expense increases must be included. In the verified statement an explanation will be offered for each increased expense item, along with supporting documents, attached for easy reference (i.e., labor contracts, fuel bills, etc.) .