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 52.117 - Transportation Equipment
Universal Citation: 220 CMR 52.00 MA Code of Regs 52.117
Current through Register 1531, September 27, 2024
The cost of the transportation equipment used by the utility, such as motorcycles, automobiles, motor trucks, trailers, tractors, and other vehicles; battery charging outfits, gasoline and oil storage tanks and pumps, and other garage equipment; horses, harnesses, drays and wagons shall, unless charged directly to operating expense accounts, be charged to this account; also equipment for shoeing horses, and equipment for harness repair shops, vehicle repair shop and auto repair shop, if this equipment is devoted exclusively to these purposes.
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