Rule 38.5.133 - STATEMENT D - ACCUMULATED DEPRECIATION, DEPLETION AND AMORTIZATION(1) Statement D shall include a statement of the accumulated provision for depreciation, depletion and amortization by functional classifications as of the beginning of the test period and as of the end of the test period. Any claimed adjustments to the book amounts shall be shown in adjoining columns. All adjustments shall be clearly and fully explained in the supporting material submitted.Sec. 69-3-103, MCA; IMP, Sec. 69-2-101, MCA;