(a) Evidence of reproduction cost need not be submitted, but if presented, it shall be primary accounts and subdivisions thereof as prescribed in the applicable uniform system of accounts prescribed by this commission and the corresponding original cost and book cost of the property as defined in this section shall be shown if the book cost differs from original cost.

(b) If evidence of reproduction cost is submitted, the accrued depreciation as herein defined, that is applicable to such reproduction cost, shall be shown by primary accounts and subdivisions thereof as provided for in section 61.5 of this Part. Reproduction costs without accrued depreciation is not an element in determining the value of the property for the purpose of computing a return and will not be accepted as such.