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-A - Water Rights
Universal Citation: 220 CMR 52.00 MA Code of Regs 52.113-A
Current through Register 1531, September 27, 2024
This account shall include amounts actually paid for the right to take water perpetually from any source of supply.
Payments made periodically for the right to take water should not be charged to this account, but should be charged to Operating Expense account No. 602, "Water Purchased for Resale."
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