220 CMR, 50, 434

Current through Register 1536, December 6, 2024

Section 434 - Miscellaneous Credits to Surplus

This account shall include credits affecting earned surplus not provided for elsewhere, when such credits are significant. All items included in this account shall be sufficiently described in the entries relating thereto as to permit ready analysis.

ITEMS

1. Delayed credits as provided in general instruction 6.

2. Profit on reacquisition or retirement of utility's debt securities.

3. Profit on sale of property or investments.

220 CMR, 50, 434