220 CMR, 52.560

Current through Register 1538, January 3, 2025
Section 52.560 - Merchandise and Jobbing Revenue

This account shall include the revenue derived from the sale of water merchandise and appliances; also revenue for water jobbing and repair work chargeable to the customer.

Credit to this account the gross amounts received from or billed to the customer.

Charge to this account the cost of all merchandise sold, including advertising and incidental expenses in connection therewith, and the cost of all labor and materials used in connection with the work, the revenues from which are included in this account.

220 CMR, 52.560