Sec. 37.6. Specific provisions for reimbursement

If securities are to be issued for reimbursement [the petition duly verified shall state or contain]:

(a) Balance sheets of the corporation at the beginning and end of the period covered by reimbursement proceeding.

(b) Balances in operating property account (or its equivalent) at the beginning and end of the period and by subaccounts.

(c) Original cost of property added to each subaccount of the operating property account (or its equivalent) for each of the years covered by the reimbursement proceeding.

(d) Credits to each subaccount for property retired in each year.

(e) Details of all other debits and credits to each of said subaccounts in each year.

(f) Analysis of retirements year by year to show book cost of each credit to operating property accounts, debit to depreciation reserve or other account, cost of removal and salvage.

(g) Analysis of credits to depreciation or retirement reserve to show the nature and source of each and basis of contra charges to expense or other account.

(h) Amount of fees in detail charged by affiliated interests, as such term is defined in the Public Service Law, which were included in the amounts required to be stated in subdivision (c) above.

(i) Funds available from other sources during the reimbursement period to meet the gross cost of additions to operating property account, including proceeds from salvage, contributions from customers and others and depreciation reserve accruals.

(j) Affidavit by petitioner's principal financial officer that proper credits to said subaccounts have been made for all property which was removed, sold, abandoned or destroyed or which for any cause ceased to be used and useful in the service of the public during the reimbursement period as required by the applicable system of accounts prescribed by this commission; that during the reimbursement period the debits to each of said subaccounts represent the original cost of the property used and useful in the service of the public; that the funds expended for purposes for which reimbursement is sought were not directly or indirectly derived from the sale of stocks, bonds, notes or other evidences of indebtedness or from open accounts of the petitioner.

(k) Purposes for which the funds to be obtained from the securities to be issued are to be used.

(l) At the hearing, applicant shall be prepared to show by competent evidence the facts upon which it relies to establish that the transaction is in the public interest and that the statements in the petition are true.