Rule 38.5.103 - COMPARISON OF SALES, SERVICES AND REVENUES(1) The application for a rate increase shall include a statement comparing sales and services and the revenues therefrom under the rate schedules proposed to be superseded or supplemented and the proposed changed rate schedules. Such comparisons shall be applied to the transactions for the 12 months of the test period. Such comparisons should be made for each rate schedule.Sec. 69-3-103, MCA; IMP, Sec. 69-2-101, MCA;