220 CMR, 52.418
Current through Register 1538, January 3, 2025
This account shall include such appropriations of surplus as are definitely set aside for construction and for additions to and betterments of the company's plant and property, the cost of which is includible in balance sheet account No. 202, "Miscellaneous Physical Property."
The amounts charged to this account shall concurrently be credited to balance sheet account No. 324, "Surplus Invested in Plant."
220 CMR, 52.418