Statutes, codes, and regulations
Code of Massachusetts Regulations
Department 220 CMR - DEPARTMENT OF PUBLIC UTILITIESTitle 220 CMR 52.00 - Uniform System Of Accounts For Water Companies ContentsPROFIT AND LOSSSCHEDULE OF PROFIT AND LOSS ACCOUNTS
Debits
Section 52.414 - Dividend Appropriations of Surplus

220 CMR, 52.414

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Current through Register 1538, January 3, 2025
Section 52.414 - Dividend Appropriations of Surplus

This account shall include amounts declared payable as dividends on actually outstanding capital stock issued or assumed by the accounting company.

This account shall be subdivided so as to show separately the dividends on the various classes of capital stock.

220 CMR, 52.414

This account shall not include charges for dividends on capital stock issued or assumed by the accounting company and owned by it, whether held in the treasury, in special deposits, or pledged as collateral.