Code of Massachusetts Regulations
220 CMR - DEPARTMENT OF PUBLIC UTILITIES
Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies
BALANCE SHEET ACCOUNTS ASSETS AND OTHER DEBITS
3 - CURRENT AND ACCRUED ASSETS
- Section 131 - Cash
- Section 132 - Interest Special Deposits
- Section 133 - Dividend Special Deposits
- Section 134 - Other Special Deposits
- Section 135 - Working Funds
- Section 136 - Temporary Cash Investments
- Section 141 - Notes Receivable
- Section 142 - Customer Accounts Receivable
- Section 143 - Other Accounts Receivable
- Section 145 - Notes Receivable from Associated Companies
- Section 146 - Accounts Receivable from Associated Companies
- Section 151 - Fuel
- Section 152 - Fuel Stock Expenses
- Section 153 - Residuals and Extracted Products
- Section 154 - Plan Materials and Operating Supplies
- Section 155 - Merchandise
- Section 156 - Other Material and Supplies
- Section 163 - Stores Expense
- Section 165 - Prepayments
- Section 171 - Interest and Dividends Receivable
- Section 172 - Rents Receivable
- Section 173 - Accrued Utility Revenues
- Section 174 - Miscellaneous Current and Accrued Assets
- Section 175 - Reconciliation Adjustment For CGAC
- Section 175.1 - Base Reconciliation Adjustment for CGAC
- Section 175.2 - Supplemental Reconciliation Adjustment for CGAC
Current and accrued assets are cash, those assets which are readily convertible into cash or are held for current use in operations or construction, current claims against others, payment of which is reasonably assured, and amounts accruing to the utility which are subject to current settlement, except such items for which accounts other than those designated as current and accrued assets are provided. There shall not be included in the group of accounts designated as current and accrued assets any item, the amount or collectibility of which is not reasonably assured, unless an adequate provision for possible loss has been made therefor. Items of current character but of doubtful value may be written down and for record purposes carried in these accounts at nominal value.
