Sec. 46.4. Information to be filed with petition

Petitioner shall file with its petition:

(a) Detailed balance sheet as of the end of each of the two fiscal years next preceding.

(b) Detailed balance sheet as of the end of the month preceding that in which the delayed item was recorded, the unusual item originated or the retirement of property took place.

(c) Detailed revenue, expense and income accounts for each of the two preceding fiscal years and for the portion of the current year up to and including the month preceding that in which the delayed item was recorded, the unusual item originated or the retirement of property took place.

(d) The exact titles of the account and subaccount in which the item is to be held during the amortization period.

(e) The period over which the item is to be spread and the titles of the accounts to be used and the amount to be carried monthly to each such account to accomplish the purpose covered by the petition.