ARM 38.5.134. WORKING PAPERS ON RECORDED CHANGES TO ACCUMULATED DEPRECIATION, DEPLETION AND AMORTIZATION

(1) Working papers shall include a summary of the following with respect to the book changes in each functional classification set forth in Statement D. (a) Starting balance; (b) Annual provision; (c) Retirements, with cross-reference to plant schedule; (d) Salvage; (e) Removal costs; (f) Adjustments, including particulars of any significant items; (g) Ending balance.