220 CMR, 50, 904

Current through Register 1533, October 25, 2024
Section 904 - Uncollectible Accounts

This account shall be charged with amounts sufficient to provide for losses from uncollectible utility revenues. Concurrent credits shall be made to account 260, Reserve for Uncollectible Accounts - Cr. Losses from uncollectible accounts shall be charged to account 260.

220 CMR, 50, 904