A motor carrier with extended operating authority on other islands within the State shall include in its regulated gross revenues, the revenues from regulated operations on all islands, including such revenues of operating entities that are wholly-owned subsidiaries of the carrier. The carrier shall file its income statements and supporting schedules separately for each island. If the carrier is required to file a balance sheet, it may file a balance sheet and supporting schedules on a consolidated basis.
Haw. Code R. § 6-62-44