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 52.113 - Fire Cisterns, Basins, Fountains and Troughs

Current through Register 1531, September 27, 2024

This account shall include the cost of the utility's property in all fire cisterns, basins, fountains, and troughs; digging and trenching in connection therewith, and restoring the pavement to its original condition or that required by municipal ordinances.

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