220 CMR, 52, INSTRUCTIONS PERTAINING to OPERATING EXPENSE ACCOUNTS
Current through Register 1538, January 3, 2025
All companies having operating revenues in excess of $15,000 shall keep the operating expense accounts in accordance with the account numbers designated as 601-1 to 610-11.
All companies having operating revenues less than $15,000 shall keep their operating expense accounts in accordance with the account numbers designated as 601 to 610.
Charges made to operating expense account "Depreciation" shall be concurrently credited to "Depreciation Reserve."
220 CMR, 52, INSTRUCTIONS PERTAINING to OPERATING EXPENSE ACCOUNTS