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 52.109 - Services
Universal Citation: 220 CMR 52.00 MA Code of Regs 52.109
Current through Register 1531, September 27, 2024
This account shall include the cost of corporation's property in services in or leading to the consumer's premises. This includes the cost of material in place, the cost of trenching for placing services, service pipes, service boxes, stop cocks, etc., and the cost of filling the trenches and restoring the surface to its proper condition.
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