220 CMR, 50, 391

Current through Register 1533, October 25, 2024

Section 391 - Office Furniture and Equipment

This account shall include the cost of office furniture and equipment owned by the utility and devoted to utility service, and not permanently attached to buildings, except the cost of such furniture and equipment which the utility elects to assign to other plant accounts on a functional basis.

ITEMS

1. Book cases and shelves.

2. Desks, chairs, and desk equipment.

3. Drafting-room equipment.

4. Filing, storage, and other cabinets.

5. Floor covering.

6. Library and library equipment.

7. Mechanical office equipment such as accounting machines, typewriters, etc.

8. Safes.

9. Tables.

220 CMR, 50, 391