Rule 38.5.165 - STATEMENT I - DEPRECIATION, DEPLETION AND AMORTIZATION EXPENSE(1) Statement I shall show for the test period depreciation, depletion and amortization expense by functional classification. These expenses shall be shown in separate columns as follows: (a) Expenses for the test period per books;(b) Claimed adjustments, if any, to actual expense;(c) Total adjusted expense claimed.(2) The bases, methods, essential computation and derivation of unit rates for the calculation of depreciation, depletion and amortization expense for the test period and for the adjustments thereto shall be fully and clearly explained by working papers supporting the exhibited amount. The amounts of depreciable plant shall be shown by functions specified in the account "accumulated provisions for depreciation of plant in service" of the Uniform Systems of Accounts for public utilities.(3) Any deviation from the rates used in disposing of the utility's last previous rate filing or determination by this Commission shall be explained, showing the rate or rates previously used together with supporting data for the new rate or rates used for this filing.Sec. 69-3-103, MCA; IMP, Sec. 69-2-101, MCA;