ARM 38.5.123
ARM 38.5.123. STATEMENT C -- UTILITY PLANT ACCOUNTS
Cite as Mont. Admin. R. 38.5.123
(1) Statement C shall include a statement showing in summary form Utility Plant by functional category of electric, gas or water utility plant, as the case may be. Working papers shall also be supplied to show the change in additions and retirements with regard to balances on Statement C.