220 CMR, 52.117
Current through Register 1538, January 3, 2025
The cost of the transportation equipment used by the utility, such as motorcycles, automobiles, motor trucks, trailers, tractors, and other vehicles; battery charging outfits, gasoline and oil storage tanks and pumps, and other garage equipment; horses, harnesses, drays and wagons shall, unless charged directly to operating expense accounts, be charged to this account; also equipment for shoeing horses, and equipment for harness repair shops, vehicle repair shop and auto repair shop, if this equipment is devoted exclusively to these purposes.
220 CMR, 52.117