Statutes, codes, and regulations
Code of Massachusetts Regulations
Department 220 CMR - DEPARTMENT OF PUBLIC UTILITIESTitle 220 CMR 50.00 - Uniform System Of Accounts For Gas CompaniesLIABILITIES AND OTHER CREDITS
RESERVES
Section 265 - Miscellaneous Operating Reserves

220 CMR, 50, 265

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Current through Register 1533, October 25, 2024
Section 265 - Miscellaneous Operating Reserves
A. This account shall include all operating reserves maintained by the utility which are not provided for elsewhere.
B. This account shall be maintained in such manner as to show the amount of each separate reserve and the nature and amounts of the debits and credits thereto.

220 CMR, 50, 265

This account includes only such reserves as may be created for operating purposes and does not include any reservations of income the credits for which should be carried in account 215, Appropriated Earned Surplus.