220 CMR, 52.218
This account shall include all debits not elsewhere provided for and the proper final disposition of which is uncertain. This will include all such matters as expense of preliminary surveys, plans, investigations, etc., made for determining the feasibility of projects under contemplation. Should any such project later be carried to completion, such amount shall be credited to this account and charged to the proper plant investment account; should it be abandoned such amount shall be charged to account No. 417, "Other Deductions from Surplus."
When the proper disposition of any matter charged to this account is determined it shall be credited to this account and charged to the appropriate account.
No items of expense which would in any way affect the income of the company for any year shall be charged to this account without first obtaining the permission of the Department.
220 CMR, 52.218