220 CMR, 52, 52119
Current through Register 1538, January 3, 2025
The cost of all tools and implements not elsewhere provided for shall be charged to this account.
220 CMR, 52, 52119
The cost of small portable tools and implements, shall be carried in account No. 209, "Materials and Supplies," until issued for use, when Materials and Supplies shall be credited and the appropriate work order or other account charged with the cost of the tools or implements so issued. The cost of maintaining tools and implements shall be charged to the expense of the department to which they are assigned.