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
7 - PROPRIETARY CAPITAL
SURPLUS
Section 208 - Donations Received from Stockholders
Universal Citation: 220 CMR 50.00 MA Code of Regs 208
Current through Register 1531, September 27, 2024
This account shall include the balance of credits for donations received from stockholders consisting of cash, capital stock of the utility, cancellation or reduction of debt of the utility, and the cash value of other assets received as a donation.
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