220 CMR, 50, 173

Current through Register 1533, October 25, 2024
Section 173 - Accrued Utility Revenues

At the option of the utility, the estimated amount accrued for service rendered, but not billed at the end of any accounting period, may be included herein. In case accruals are made for unbilled revenues, they shall be made likewise for unbilled expenses, such as for the purchase of gas.

220 CMR, 50, 173