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
Tangible Property
- Section 52.103 - Land
- Section 52.104 - Structures
- Section 52.105 - Pumping Plant Equipment
- Section 52.106 - Miscellaneous Pumping Plant Equipment
- Section 52.107 - Purification System
- Section 52.108 - Transmission and Distribution Mains
- Section 52.109 - Services
- Section 52.110 - Consumers' Meters and Measuring Devices
- Section 52.111 - Consumer's Meter and Measuring Device Installation
- Section 52.112 - Hydrants
- Section 52.113 - Fire Cisterns, Basins, Fountains and Troughs
- Section 52.113-A - Water Rights
- Section 52.113-B - Miscellaneous Expenditures
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