This account shall include such rents of property owned and controlled by the accounting utility as are not provided for elsewhere.
Charge to this account the cost of maintenance of the property rented, and all incidental expenses in connection therewith, including taxes.
220 CMR, 52.562
If the expenses of the property leased cannot be separated from the expenses of property used in the company's operations, the rents shall be credited to revenue account No. 506, "Rent from Property Used in Operation."