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 398 - Miscellaneous Equipment
Universal Citation: 220 CMR 50.00 MA Code of Regs 398
Current through Register 1531, September 27, 2024
This account shall include the cost of equipment, apparatus, etc., used and useful in gas operations, which is not includible in any other account.
ITEMS
1. Hospital and infirmary equipment.
2. Kitchen equipment.
3. Operator's cottage furnishings.
4. Radios.
5. Recreation equipment.
6. Restaurant equipment.
7. Soda fountains.
8. Other miscellaneous equipment.
Miscellaneous equipment of the nature indicated above wherever practicable shall be assigned to the utility plant accounts on a functional basis.
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