Code of Massachusetts Regulations
220 CMR - DEPARTMENT OF PUBLIC UTILITIES
Title 220 CMR 52.00 - Uniform System Of Accounts For Water Companies Contents
BALANCE SHEET
SCHEDULE OF PLANT INVESTMENT AND GENERAL EQUIPMENT ACCOUNTS
General Equipment
Section 52.114 - Office Equipment
Universal Citation: 220 CMR 52.00 MA Code of Regs 52.114
Current through Register 1531, September 27, 2024
The cost of all permanent equipment in offices, such as desks, chairs, tables, safes, filing cases, drafting-room equipment, typewriters, legal and technical books, mechanical office devices and all movable furniture, shall, unless charged directly to operating expense accounts, be charged to this account.
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