220 CMR, 50, 932

Current through Register 1533, October 25, 2024

Section 932 - Maintenance of General Plant

A. This account shall include the cost assignable to customer accounts, sales and administrative and general functions of labor, materials used and expenses incurred in the maintenance of property, the book cost of which is includible in account 390, Structures and Improvements, account 391, Office Furniture and Equipment, and account 398, Miscellaneous Equipment. (See operating expense instruction 2.)

B. Maintenance expenses on office furniture and equipment used elsewhere than in general, commercial and sales offices shall be charged to the following accounts:

Manufactured gas production	Account 708, 742
Local Storage	Account 846
Transmission and Distribution expenses	Account 894
Merchandise and jobbing	Account 415
Garages, shops, etcetera	Appropriate clearing account, if used.

220 CMR, 50, 932

NOTE. - Maintenance of plant included in other general equipment accounts, shall be included herein unless charged to clearing accounts or to the particular functional maintenance expense accounts indicated by the use of the equipment.