Code of Massachusetts Regulations
220 CMR - DEPARTMENT OF PUBLIC UTILITIES
Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies
GAS PLANT ACCOUNTS
5 - GENERAL PLANT
Section 396 - Power Operated Equipment

Universal Citation: 220 CMR 50.00 MA Code of Regs 396

Current through Register 1531, September 27, 2024

This account shall include the cost of power operated equipment used in construction or repair work exclusive of equipment includible in other accounts. Include, also, the tools and accessories acquired for use with such equipment and the vehicle on which such equipment is mounted.

ITEMS

1. Air compressors, including driving unit and vehicle.

2. Back filling machines.

3. Boring machines.

4. Bulldozers.

5. Cranes and hoists.

6. Diggers.

7. Engines.

8. Pile drivers.

9. Pipe cleaning machines.

10. Pipe coating or wrapping machines.

11. Tractors - Crawler type.

12. Trenchers.

13. Other power operated equipment.

It is intended that this account include only such large units as are generally self-propelled or mounted on movable equipment.

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