This account shall include all revenues received from the sale of water at flat rates per year, per night, per hour, or other time unit, or on any basis independent of the quantity of water supplied, except revenues from the sale of water to municipal corporations and other governmental agencies at rates not available to non-municipal users.
220 CMR, 52.502
This account may be subdivided to show the sales of water for residential, commercial and industrial purposes, by tariff schedules or otherwise.