ARM 38.5.157. WORKING PAPERS -- ADJUSTMENTS TO OPERATING AND MAINTENANCE EXPENSES

(1) Working papers shall show the 12 months of actual test period experience and the claimed adjustments there to, if any, by functional classifications. In the event operation and maintenance expenses as presented per books reflect any special accrual accounting entries for internal purposes, the effect there of shall be fully disclosed and explained. Any amounts not currently payable, except depreciation charged through clearing accounts included in operation and maintenance expenses, shall be fully explained.