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 397 - Communication Equipment
Current through Register 1531, September 27, 2024
This account shall include the cost installed of telephone, telegraph and wireless equipment for general use in connection with the utility's gas operations.
ITEMS
1. Carrier terminal equipment including repeaters, power supply equipment, transmitting and receiving sets.
2. Microwave equipment, including power supply equipment, transmitters, amplifiers, paraboloids, towers, reflectors, receiving equipment, etc.
3. Radio equipment, fixed and mobile, including antenna, power equipment, transmitters and receivers, and portable receiver-transmitter units.
4. Telephone equipment including switchboards, power and testing equipment, conductors, pole lines, etc.