220 CMR, 52.403
This account shall include amounts, not provided for elsewhere, transferred from other accounts to surplus, and amounts representing increases of resources not properly assignable to the income accounts of the fiscal period for which the accounts are stated. Among the items includible in this account are the following:
Adjustments or cancellations of balance sheet accounts.
Profit derived from the sale of investment securities.
Credits resulting from adjustments required to bring to par, securities issued or assumed by the accounting company and re-acquired at a cost less than the par value.
Unreleased premium on bonds at maturity when the extinguishment of premium has been deferred until the maturity of the bonds instead of being extinguished through periodic credits to Income account.
Collection of old accounts (other than revenue accounts) previously written off.
220 CMR, 52.403
Revenue accounts charged to account No. 550, "Uncollectible Operating Revenues," and later collected, shall upon collection be credited to the account which was originally charged when the amount in question was written off, and not to Profit and Loss.