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 52.110 - Consumers' Meters and Measuring Devices

Universal Citation: 220 CMR 52.00 MA Code of Regs 52.110
Current through Register 1531, September 27, 2024

This account shall include the cost of all meters, measuring devices, weirs, etc., used or to be used in measuring or determining water delivered to consumers. This covers in addition to cost of meters to point of delivery on the accounting company's premises such incidentals as the cost of meter badges and their attachment to the meters, testing and storing new meters and the first set of meter fittings, connections and shelves.

Note A. - If it has been the policy of the company to charge the cost of installation of the output of the station, such cost shall be charged to the appropriate power plant equipment account.

Note B. - The cost of setting, removing, or resetting consumer's meters shall not be charged to this account.

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