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
11 - RESERVES
- Section 254 - Reserve for Depreciation of Utility Plant in Service
- Section 255 - Reserve for Depreciation of Utility Plant Leased to Others
- Section 256 - Reserve for Depreciation of Property Held for Future Use
- Section 257 - Reserve for Amortization of Utility Plant in Service
- Section 258 - Reserve for Amortization of Utility Plant Leased to Others
- Section 259 - Reserve for Amortization of Property Held for Future Use
- Section 260 - Reserve for Uncollectible Accounts
- Section 261 - Property Insurance Reserve
- Section 262 - Injuries and Damages Reserve
- Section 263 - Pensions and Benefits Reserve
- Section 265 - Miscellaneous Operating Reserves
- Section 266 - Reserve for Depreciation and Amortization of Nonutility Property
- Section 267 - Reserve for Deferred Federal Income Taxes-Accelerated Amortization
- Section 268 - Reserve for Deferred Federal Income Taxes-Liberalized Depreciation
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