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 52.108 - Transmission and Distribution Mains
Universal Citation: 220 CMR 52.00 MA Code of Regs 52.108
Current through Register 1531, September 27, 2024
This account shall include the cost of all transmission and distribution mains used for conveying water from the pumping station, impounding reservoir or other source of supply to the consumer; this includes the cost of all trenching for pipes, placing main pipes, special castings, materials for joints, shut offs, manholes, valves and the cost of filling trenches, and restoring the surface of the street to its former condition as required by municipal authorities.
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