65- 407 C.M.R. ch. 83, § 3
Each public utility shall keep a record of all expenditures, contributions, expenses and costs directly or indirectly associated with, or incurred entirely or in part with respect to, political activities, institutional advertising, promotional advertising, and promotional allowances. Such records shall identify, to the extent reasonably possible in accordance with applicable standards of accounting practice, all contributions, dues, fees, and other amounts paid directly or indirectly, or through license, service, or management contracts or arrangements or otherwise, to another corporation, organization, association, or individual, to the extent used to conduct such activities on the utility's behalf.
All direct and indirect expenditures associated with political activities by all utilities and associated with institutional advertising, promotional advertising, and promotional allowances by electric and gas utilities shall be accounted for by recording the same in separate subdivisions of the appropriate non-operating account listed below entitled "Miscellaneous Deductions from Income" and shall reflect the total of such expenditures as a footnote to the income statement in the annual report to the Commission.
Electric Utilities Account No. 449
Water Utilities Account No. 448
Telephone Utilities
Small Independents Account No. 423
NET&T and Class A
Independents Account No. 323
Gas Utilities Account No. 426
65- 407 C.M.R. ch. 83, § 3