Rule 38.5.142 - BALANCES FOR MATERIALS, SUPPLIES, FUEL STOCKS(1) Working papers shall set forth balances at the beginning and end of the test period for materials, supplies, and fuel stocks in such detail as to disclose, either by subaccounts regularly maintained on the books or by analysis of the principal items included in the main account, the nature of the charges included therein.Sec. 69-3-103, MCA; IMP, Sec. 69-2-101, MCA;