ARM 38.5.169. STATEMENT J -- INCOME TAXES

(1) Statement J shall show for the test period income taxes computed on the basis of actual taxable income and adjusted taxable income. All tax adjustments shall be completely described and the amounts thereof shown separately. Amounts of deferred taxes debited and credited shall be shown separately. There also should be shown the amounts and basis of assignments of income taxes attributed to other utility departments and nonutility operations, together with all tax savings affecting the total tax liability. Any abnormalities such as nonrecurring income, gains, losses and deductions affecting the income tax for the test period shall be explained and the tax effect therein set forth.