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 432 - Interest Charged to Construction-Cr
Universal Citation: 220 CMR 50.00 MA Code of Regs 432
Current through Register 1537, December 20, 2024
This account shall include concurrent credits for interest charged to construction based upon the net cost for the period of construction of borrowed funds used for construction purposes and a reasonable rate upon other funds when so used. (See gas plant instruction 3 (17).)
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