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 165 - Prepayments
Universal Citation: 220 CMR 50.00 MA Code of Regs 165
Current through Register 1537, December 20, 2024
This account shall include amounts representing prepayments of insurance, rents, taxes, interest and miscellaneous items, and shall be kept or supported in such manner as to disclose the amount of each class of prepayment.
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