220 CMR, 52.324
Current through Register 1538, January 3, 2025
This account shall include such appropriations of surplus as are definitely set aside for construction and for additions to and betterments of the company's plant and property, the cost of which is carried in the plant investment and equipment accounts or for the acquisition of property the cost of which is includible in balance sheet account No. 202, "Miscellaneous Physical Property".
This account shall also include any premiums received from the sale of capital stock when any of such stock is retired or reacquired by the company.
220 CMR, 52.324