Rule 38.5.160 - WORKING PAPERS FOR INTERDEPARTMENTAL TRANS- ACTIONS(1) If the expense accounts contain charges or credits from associated companies or nonutility departments of the utility, submit for each such associated company or nonutility department work papers showing the following: (a) The amount of the charges or credits during the test period;(b) The account classification or classifications charged or credited;(c) Descriptions of the specific services performed for or by the associated company or nonutility department;(d) The basis used in determining the amounts of the charges or credits.Sec. 69-3-103, MCA; IMP, Sec. 69-2-101, MCA;