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 52.115 - Shop Equipment
Universal Citation: 220 CMR 52.00 MA Code of Regs 52.115
Current through Register 1531, September 27, 2024
The cost of equipment especially provided for shops, including such shop equipment as machine tools, cranes, hoists, shaftings, belts, power apparatus for operating machinery and all miscellaneous shop equipment, shall, unless charged directly to operating expense accounts, be charged to this account.
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