220 CMR, 52.318
Current through Register 1538, January 3, 2025
This account shall include the net credit balances in the accounts to which are credited any specific appropriations of surplus and such amounts as are concurrently charged to operating expense account No. 610-4, "Insurance," to cover self-carried risks on fire, fidelity, boiler, casualty, burglar, and other self-carried insurance. To this account should be charged the proper proportions of losses realized on items protected by such self-carried insurance.
220 CMR, 52.318