A consumer-owned utility must report to the Commission any wholesale sale or sales of generation service that, over any 12-month period, cumulatively exceed 5% of the total kilowatt hours sold at retail by the utility over the same period. The report must describe the details of the transaction and explain why the sale was incidental and necessary to reduce the cost of providing retail service.
65- 407 C.M.R. ch. 304, § 8