Code of Massachusetts Regulations
220 CMR - DEPARTMENT OF PUBLIC UTILITIES
Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies
INCOME ACCOUNTS
4 - INTEREST CHARGES
Section 428 - Amortization of Debt Discount and Expense
Universal Citation: 220 CMR 50.00 MA Code of Regs 428
Current through Register 1537, December 20, 2024
A. This account shall include the amortization of unamortized debt discount and expense on outstanding long-term debt. Amounts charged to this account shall be credited concurrently to account 181, Unamortized Debt Discount and Expense.
B. This account shall be so kept or supported as to show the debt discount and expense on each class and series of long-term debt.
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