Statutes, codes, and regulations
Code of Massachusetts Regulations
Department 220 CMR - DEPARTMENT OF PUBLIC UTILITIESTitle 220 CMR 50.00 - Uniform System Of Accounts For Gas CompaniesBALANCE SHEET ACCOUNTS ASSETS AND OTHER DEBITS
CURRENT AND ACCRUED ASSETS
Section 171 - Interest and Dividends Receivable

220 CMR, 50, 171

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Current through Register 1533, October 25, 2024
Section 171 - Interest and Dividends Receivable

This account shall include the amount of interest on bonds, mortgages, notes, commercial paper, loans, open accounts, deposits, etc., the payment of which is reasonably assured and the amount of dividends declared or guaranteed on stocks owned.

220 CMR, 50, 171

NOTE A. - Interest which is not subject to current settlement shall not be included herein but in the account in which is carried the principal on which the interest is accrued.

NOTE B. - Interest and dividends receivable from associated companies shall be included in account 146, Accounts Receivable from Associated Companies.