220 CMR, 52.417
This account shall include amounts not provided for elsewhere chargeable to Surplus account from other accounts; amounts written off in consequence of adjustments, and payments not properly chargeable 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.
Losses resulting from the sale of investment securities.
Losses resulting from the sale of property below the amount at which such property stands charged in the plant or other asset accounts.
Debits resulting from adjustments required to bring to par, securities issued or assumed by the accounting company and re-acquired at a cost exceeding the par value.
220 CMR, 52.417