20:10:13:65Schedule E-1 -- Working papers on recorded changes to accumulated depreciation.

Schedule E-1 shall include a yearly summary of the book changes in each functional classification set forth in statement E since the date of the last prior review in a rate proceeding or by private audit. The summary shall include: (1) Starting balance; (2) Annual provision; (3) Retirements, with cross reference to plant schedule; (4) Salvage; (5) Removal costs; (6) Adjustments, including particulars of any significant items; (7) Ending balance.

Source: 2 SDR 90, effective July 7, 1976; 12 SDR 151, 12 SDR 155, effective July 1, 1986.