Code of Massachusetts Regulations
220 CMR - DEPARTMENT OF PUBLIC UTILITIES
Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies
GAS PLANT INSTRUCTIONS
- Section 1 - Classification of Gas Plant at Effective Date of System of Accounts
- Section 2 - Basis of Charges to Gas Plant Accounts
- Section 3 - Components of Construction Cost
- Section 4 - Overhead Construction Costs
- Section 5 - Expenditures on Leased Property
- Section 6 - Land and Land Rights
- Section 7 - Structures and Improvements
- Section 8 - Equipment
- Section 9 - Additions and Retirements of Gas Plant
- Section 10 - Work Order System Required
- Section 11 - Transfers of Property
- Section 12 - Common Utility Plant
- Section 13 - Transmission and Distribution Plant
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