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 52.116 - Stores Equipment
Universal Citation: 220 CMR 52.00 MA Code of Regs 52.116
Current through Register 1531, September 27, 2024
The cost of all equipment of general stores structures, such as movable shelving and counters, carts, barrows, trucks and other apparatus and appliances used in handling materials and supplies including loading and unloading machinery, derricks, cranes, hoists, conveying apparatus and items of similar nature, shall, unless charged directly to operating expense accounts, be charged to this account.
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