ARM 38.5.2812. STATEMENT E -- ALLOCATION OF OVERALL ACCOUNTS

(1) Statement E shall set forth the allocation of all overall accounts to separate the amounts applicable to regulated service and not regulated services and shall provide a complete explanation of the method, procedures, and significant data used in making the allocations. All allocation factors shall be provided. Any method or procedure for allocating revenues or costs that has changed since the prior rate case must be specifically set forth and explained.