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 52.112 - Hydrants
Universal Citation: 220 CMR 52.00 MA Code of Regs 52.112
Current through Register 1531, September 27, 2024
This account shall include the cost of water utility's property in all hydrants placed in the distribution system. This includes the cost of all materials in place, the cost of trenching for placing hydrants, hydrant connections, etc., and the cost of filling trenches and restoring the surface to its proper condition.
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