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 217 - Surplus Invested in Plant
Universal Citation: 220 CMR 50.00 MA Code of Regs 217
Current through Register 1531, September 27, 2024
This account shall include such appropriations of surplus as are definitely set aside for construction and for additions to and betterments of the company's plant and property, the cost of which is carried in the plant investment and equipment accounts; or for the acquisition of property the cost of which is includible in account 121, Nonutility Property.
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