Section 285.2035  Schedule B-5.1: Gains and Losses on Sales of Property

a)         Provide information on each item of real property sold since the utility's most recent filing for a change in tariff rates, where the original cost of the property sold exceeds 0.1% of total gross plant in service as shown for the test year on Schedule B-1.

b)         Information provided shall include:

1)         Date property was sold;

2)         Description of property sold;

3)         Name of purchaser;

4)         Sales price;

5)         Book cost of property;

6)         Gain or loss on sale of property; and

7)         Reason for sale.