Section 285.2030  Schedule B-5: Gross Additions, Retirements, and Transfers

a)         For the test year and each of the three consecutive years immediately preceding the test year, provide for each plant function an analysis of the unadjusted total company balance of plant in service.

b)         Information provided shall include:

                        1)         Title of plant function;

                        2)         Beginning plant balances;

                        3)         Gross additions during the test year;

                        4)         Retirements during the test year;

                        5)         Transfers during the test year;

                        6)         Ending plant balances; and

                        7)         Explanation for the transfer.