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 52119 - Miscellaneous Equipment
Universal Citation: 220 CMR 52.00 MA Code of Regs 52119
Current through Register 1531, September 27, 2024
The cost of all tools and implements not elsewhere provided for shall be charged to this account.
The cost of small portable tools and implements, shall be carried in account No. 209, "Materials and Supplies," until issued for use, when Materials and Supplies shall be credited and the appropriate work order or other account charged with the cost of the tools or implements so issued. The cost of maintaining tools and implements shall be charged to the expense of the department to which they are assigned.
Disclaimer: These regulations may not be the most recent version. Massachusetts may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
