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Code of Massachusetts Regulations
Department 220 CMR - DEPARTMENT OF PUBLIC UTILITIESTitle 220 CMR 50.00 - Uniform System Of Accounts For Gas CompaniesOPERATION AND MAINTENANCE EXPENSE ACCOUNTS CLASS A COMPANIESTRANSMISSION AND DISTRIBUTION EXPENSES
Operation
Section 855 - Fuel and Power for Compressor Stations

220 CMR, 50, 855

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Current through Register 1533, October 25, 2024
Section 855 - Fuel and Power for Compressor Stations
A. This account shall include the cost of gas, coal, oil, or other fuel, or electricity, used for the operation of transmission and distribution compressor stations, including applicable amounts of fuel stock expenses.
B. Records shall be maintained to show the quantity of each type of fuel consumed or electricity used at each compressor station, the average Btu content per fuel unit, and the cost of such fuel or power.

220 CMR, 50, 855

The cost of fuel, includible in this amount, and related fuel stock expenses may be charged initially to appropriate fuel accounts carried in accounts 151, Fuel, and 152, Fuel Stock Expenses, and cleared to this account on the basis of fuel used. See accounts 151 and 152 for the basis of fuel costs and includible fuel stock expenses.