220 CMR, 50, 427

Current through Register 1536, December 6, 2024

Section 427 - Interest on Long-Term Debt

A. This account shall include the amount of interest on outstanding long-term debt issued or assumed by the utility, the liability for which is included in account 221, Bonds, or account 224, Other Long-Term Debt.

220 CMR, 50, 427

This account shall not include interest on nominally issued or nominally outstanding long-term debt, including securities assumed.