220 CMR, 50, 217

Current through Register 1537, December 20, 2024
Section 217 - Surplus Invested in Plant

This account shall include such appropriations of surplus as are definitely set aside for construction and for additions to and betterments of the company's plant and property, the cost of which is carried in the plant investment and equipment accounts; or for the acquisition of property the cost of which is includible in account 121, Nonutility Property.

220 CMR, 50, 217