12. If the account contains, in accordance with paragraph 9 of section 8, the amount of the abatement granted under section 244.59 or 253.36 of the Act, it must contain a section or a schedule providing an explanation, either generally and with examples or specifically, of how the amount of the abatement was established.
M.O. 92-06-30, s. 12; M.O. 95-08-18, s. 5; M.O. 2001-10-17, s. 12.