.05 Actual Costs of Plant.

A. The applicant shall record the actual cost of any subsequent plant construction and the date when the construction was placed into service in accordance with the Uniform System of Accounts, and shall retain bills, invoices, and any other document showing actual costs.

B. The applicant may consult with the Commission's Rate Research and Economics Division as to suggested methods in using this cost of plant construction information to determine annual depreciation methods and rates.