220 CMR, 50, 412

Current through Register 1533, October 25, 2024

Section 412 - Income From Utility Plant Leased to Others

A. This account shall include respectively, revenues from utility property constituting a distinct operating unit or system leased by the utility to others, and which property is properly includible in account 104, Utility Plant Leased to Others, and the expenses attributable to such property.

B. The detail of expenses shall be kept or supported so as to show separately the following:

Operation.	Amortization.
Maintenance.	Depreciation.
Rents.	Income Taxes.

Taxes other than Income Taxes.

220 CMR, 50, 412