Code of Massachusetts Regulations
220 CMR - DEPARTMENT OF PUBLIC UTILITIES
Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies
LIABILITIES AND OTHER CREDITS
10 - DEFERRED CREDITS
Section 251 - Unamortized Premium on Debt
Universal Citation: 220 CMR 50.00 MA Code of Regs 251
Current through Register 1531, September 27, 2024
This account shall include the total of the credit balances in the discount, expense and premium accounts, for all classes of long-term debt, including receivers' certificates. (See account 181, Unamortized Debt Discount and Expense.)
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