Section 285.3015  Schedules C-2.1, 2, 3, etc.: Detailed Adjustments to Operating Income

a)         Provide for each proposed adjustment included on Schedule C-2 a separate schedule showing:

1)         The title of adjustment;

2)         Description of the adjustment;

3)         Summary calculations supporting the adjustment;

4)         Reference to supporting work paper; and

5)         Adjustment amounts by ICC Account.

b)         Provide work papers supporting each adjustment.