1. A report of adjustments charged or credited to its wholesale electric customers on its current monthly billing;

2. A statement of the items and costs making up the average cost of fuel per million BTU and associated costs in dollars and cents or fraction thereof;

3. A summary of its fuel and gas purchase invoices and its computation of the proposed monthly fuel adjustment charges;

4. A summary of inventory records of fuel going into and taken out of stockpile or storage;

5. A report containing the average unit price, the change in the average unit price, the volume purchased and a brief explanation of any change in such unit cost; and

6. Any other records pertaining to fuel adjustment charges deemed necessary by the Commission including, but not limited to, the heat-rate efficiency and delivery efficiency for affected electric generating cooperatives and the actual capacity factor for each generating facility utilized to produce electric power. The records and computations provided for in this section shall be open to public inspection at the office of the Commission.