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 52.111 - Consumer's Meter and Measuring Device Installation

This account shall include the cost of the first setting of meters for determining the amount of water delivered upon the premises of consumers. When any meter service is permanently discontinued this account shall be credited with an amount representing the average installation cost of a consumer's meter.

Note A. - If it has been the policy of the company to charge the cost of installation of meters to operating expenses it may continue to do so in the future if it so desires notwithstanding the text of the foregoing account.