220 CMR, 52.215
Current through Register 1538, January 3, 2025
When prepayments are made for any purpose other than insurance, and interest, above provided for, such prepayments shall be charged to this account; and as the purpose of the prepayment is satisfied, proportionate amounts shall be credited at regular accounting intervals to this account and charged to the appropriate expense or income account.
220 CMR, 52.215