reglab/statecodes huggingface dataset:
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › LIABILITIES AND OTHER CREDITS › 12 - CONTRIBUTIONS IN AID OF CONSTRUCTION › Section 271 - Contributions in Aid of Construction

Current through Register 1525, July 5, 2024
A. This
		    account shall include donations or contributions in cash, services, or property
		    from states, municipalities or other governmental agencies, individuals, and
		    others for construction purposes.
B. The credits to this account shall not be
		    transferred to earned surplus or to any other account without the approval of
		    the Department.
C. The records
		    supporting the entries to this account shall be so kept that the utility can
		    furnish information as to the purpose of each donation, the conditions, if any,
		    upon which it was made, the amount of donations, from (a) states, (b)
		    municipalities, (c) customers, and (d) others, and the amount applicable to
		    each utility department.
There shall not be included in this account advances for
			   construction which are ultimately to be repaid wholly or in part. (See account
			   252, Customer Advances for
			   Construction.)
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › GAS PLANT ACCOUNTS › 1 - INTANGIBLE PLANT › Section 301 - Organization

Current through Register 1525, July 5, 2024
This account shall include all fees paid to Federal or
			 State governments for the privilege of incorporation and expenditures incident
			 to organizing the corporation, partnership, or other enterprises and putting it
			 into readiness to do business. Any amounts charged to this account shall be
			 amortized within a reasonable period.
ITEMS
1. Cost of
		    obtaining certificates authorizing an enterprise to engage in the public
		    utility business.
2. Fees and
		    expenses for incorporation.
3. Fees
		    and expenses for mergers or consolidations.
4. Office expenses incident to organizing the
		    utility.
5. Stock and minute books
		    and corporate seal.
NOTE A. - This account shall not include any discounts
			   upon securities issued or assumed; nor shall it include any costs incident to
			   negotiating loans, selling bonds or other evidences of debt, or expenses in
			   connection with the authorization, issuance, or sale of capital stock.
NOTE B. - Exclude from this account and include in the
			   appropriate expense account the cost of preparing and filing papers in
			   connection with the extension of the term of incorporation unless the first
			   organization costs have been written off. When charges are made to this account
			   for expenses incurred in mergers, consolidations, or reorganizations, amounts
			   previously included herein or in similar accounts in the books of the companies
			   concerned shall be excluded from this
			   account.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › GAS PLANT ACCOUNTS › 1 - INTANGIBLE PLANT › Section 303 - Miscellaneous Intangible Plant

Current through Register 1525, July 5, 2024
This account shall include the cost of patent rights,
			 licenses, privileges, and other intangible property necessary or valuable in
			 the conduct of the utility's gas operations and not specifically chargeable to
			 any other account. Any amount charged to this account shall be amortized within
			 a reasonable period.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › GAS PLANT ACCOUNTS › 2 - PRODUCTION PLANT › Manufactured Gas Production Plant › Section 304 - Land and Land Rights

Current through Register 1525, July 5, 2024
This account shall include the cost of land and land
			   rights used in connection with manufactured gas production. (See gas plant
			   instruction 6.)
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › GAS PLANT ACCOUNTS › 2 - PRODUCTION PLANT › Manufactured Gas Production Plant › Section 305 - Structures and Improvements

Current through Register 1525, July 5, 2024
This account shall include the cost of structures and
			   improvements used in connection with manufactured gas production. (See gas
			   plant instruction 7.)
Include relief holders in this
				account.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › GAS PLANT ACCOUNTS › 2 - PRODUCTION PLANT › Manufactured Gas Production Plant › Section 307 - Other Power Equipment

Current through Register 1525, July 5, 2024
A. This account
			 shall include the cost installed of electric generating and accessory equipment
			 used for supplying electricity in gas production plants.
B. This account shall also include the cost
			 installed of miscellaneous power equipment at gas production plants which is
			 not included in any other account.
ITEMS
1. Acid
			 proofing of battery rooms.
2. Air
			 duct runs in battery rooms.
3. Air
			 pump, steamjet.
4. Batteries for
			 control and general station use.
5.
			 Belts, pulleys, hangers, shafts, and countershafts.
6. Cables between generators and
			 switchboards.
7. Cabinets,
			 control.
8. Compartments, including
			 buses, connections and items permanently attached.
9. Enclosure equipment not an integral part
			 of building.
10. Engines, including
			 steam rotary or reciprocating, steam turbines, and internal combustion
			 engines.
11. Foundations and
			 settings, specially constructed for and not intended to outlast the apparatus
			 for which provided.
12. Generators,
			 A.C. or D.C., including excitation system.
13. Ground connections, for main station
			 ground.
14. Lightning
			 arresters.
15. Motor generators,
			 frequency changers, and converters.
16. Overhead power lines, including poles,
			 crossarms, insulators, conductors, etc.
17. Panels, control, including supports and
			 instruments.
18. Piping applicable
			 to apparatus listed herein.
19.
			 Reactors.
20. Rectifiers.
21. Safety equipment, including rubber mats,
			 remote closing devices, glove cabinets.
22. Switchboards, including frames, panels,
			 meters, and instruments.
23.
			 Switching equipment, including oil circuit breakers, disconnecting switches and
			 connections.
24. Synchronous
			 converters.
25. Transformers,
			 including transformer platforms.
26. Underground conduit system, including
			 manholes and conductors.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › GAS PLANT ACCOUNTS › 2 - PRODUCTION PLANT › Manufactured Gas Production Plant › Section 310 - Water Gas Generating Equipment

Current through Register 1525, July 5, 2024
This account shall include the cost installed of
			   equipment used in the generation of water gas.
ITEMS
1.
			 Automatic operation equipment.
2.
			 Black-run installations.
3. Blast
			 equipment, including blowers and driving units, piping and supports.
4. Bridge, coal shed to generator
			 house.
5. Carburetors.
6. Charging equipment, fuel.
7. Circulating water pumps.
8. Concrete or brick pits, including cover,
			 not part of building.
9. Control
			 apparatus.
10. Conveyors.
11. Dust collectors.
12. Enclosures for equipment (barriers, fire
			 walls, guards, housings, screens, etc.)
13. Flow meters.
14. Foundations and settings, specially
			 constructed for and not intended to outlast the apparatus for which
			 provided.
15. Fuel handling
			 equipment used exclusively for fuel for this account.
16. Gauges, indicating and
			 recording.
17.
			 Generators.
18. Hot
			 valves.
19. Hydraulic operation
			 equipment.
20. Instruments and
			 meters, electrical.
21. Oil
			 handling and storage apparatus used solely for water gas apparatus (tanks,
			 pumps and oil lines, oil heaters, manholes, valve pits, regulators, strainers,
			 etc.)
22. Oil spray.
23. Operating floors and supports, stairways,
			 etc.
24. Piling under
			 foundations.
25. Piping and
			 valves-steam (commencing at steam header), tar (to decanter), water (inside of
			 building), and gas (up to outlet of final pieces of apparatus in
			 building).
26. Pressure
			 regulators.
27. Scales, when used
			 in connection with items in this account.
28. Seal pots.
29. Superheaters and superheater
			 stacks.
30. Tanks, hydraulic
			 pressure.
31. Valve operating
			 mechanisms.
32. Wash
			 boxes.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › GAS PLANT ACCOUNTS › 2 - PRODUCTION PLANT › Manufactured Gas Production Plant › Section 311 - Liquefied Petroleum Gas Equipment

Current through Register 1525, July 5, 2024
A.
			 This account shall include the cost installed of equipment used for the
			 production of gas from petroleum derivatives, such as propane, butane, or
			 gasoline.
B. Subdivisions of this
			 account shall be maintained for each producing process for which this account
			 is provided. A separate sub-account shall be maintained also for bottling
			 equipment included herein.
ITEMS
1.
			 Blowers.
2. Boilers.
3. Calorimixer.
4. Carbureting equipment.
5. Compression equipment.
6. Controller.
7. Control apparatus.
8. Enclosures and protective
			 fences.
9. Foundations and
			 settings, specially constructed for and not intended to outlast the apparatus
			 for which provided.
10. Heat
			 exchanger.
11. Gauges and
			 instruments.
12 Mixing or
			 proportioning equipment.
13.
			 Motors, not an integral part of driven equipment.
14. Odorizing equipment.
15. Oil separator.
16. Piping - steam (commencing at steam
			 header), water (inside of building), oil (from supply tank), and gas (up to
			 outlet of final piece of apparatus in building).
17. Pits.
18. Prime movers.
19. Pumps, including driving units.
20. Regulator.
21. Stairs, platforms, and ladders.
22. Storage equipment, tanks, etc.
23. Superheater.
24. Traps.
25. Valves - regulating and check.
26. Vaporizing equipment.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › GAS PLANT ACCOUNTS › 2 - PRODUCTION PLANT › Manufactured Gas Production Plant › Section 312 - Oil Gas Generating Equipment

Current through Register 1525, July 5, 2024
This account shall include the cost installed of
			   equipment used for generating oil gas.
ITEMS
1. Air
			 blast equipment, including blowers and driving units, piping and
			 supports.
2. Air inlet louvres and
			 filters.
3. Foundations and
			 settings, specially constructed for and not intended to outlast the apparatus
			 for which provided.
4. Generating
			 equipment, including automatic cycle controls, generators, operating floor,
			 superheaters and wash boxes.
5.
			 Instruments and instrument boards, complete with signal lights and
			 thermocouples and including gauge board, pressure gauges and
			 pyrometers.
6. Meters and
			 regulators, such as air flow meter, generator oil meter, steam flow meter and
			 steam regulator.
7. Piping and
			 valves, air, steam (commencing at steam header), water (inside building) and
			 oil gas (up to outlet of final piece of apparatus in building).
8. Pumps, hydraulic and oil.
9. Tanks, hydraulic accumulator, hydraulic
			 return, oil and steam accumulator.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › GAS PLANT ACCOUNTS › 2 - PRODUCTION PLANT › Manufactured Gas Production Plant › Section 313 - Generating Equipment-Other Processes

Current through Register 1525, July 5, 2024
This account shall include, with subdivisions for each
			   type of gas produced, the cost installed of generating equipment which is not
			   included in any of the foregoing accounts, such as benches and retorts for the
			   production of coal gas, equipment used for generating acetylene gas,
			   etc.
ITEMS
As to coal gas production equipment:
1. Benches.
2. Charging and drawing machines.
3. Control apparatus.
4. Equipment for steaming retorts.
5. Flues, uptakes and breeching, whether or
			 not stacks are included in this account.
6. Foundations.
7. Fuel handling equipment used exclusively
			 for retorts, including weight lorries, tracks, etc., and grinders, breakers and
			 screens located in retort house.
8.
			 Fuel system under retorts, including built-in producers.
9. Piping, including ascension pipes,
			 hydraulic main, liquor flushing decanter tank, liquor pump, and return line to
			 hydraulic main.
10. Primary
			 atmospheric condensers.
11.
			 Retorts.
12. Stack-brick, steel,
			 and concrete when set on separate foundations independent of substructure or
			 superstructure of buildings, including lightning arresters.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › GAS PLANT ACCOUNTS › 2 - PRODUCTION PLANT › Manufactured Gas Production Plant › Section 315 - Catalytic Cracking Equipment

Current through Register 1525, July 5, 2024
This account shall include the cost installed of
			   equipment used for producing gas by the catalytic cracking process.
ITEMS
1. Caloric
			 meters.
2. Catalytic furnace,
			 including catalyst and foundation.
3. Combustion air blowers.
4. Compressors, air.
5. Control equipment.
6. Cooling coils, including
			 foundations.
7. Cooling towers,
			 including foundations.
8.
			 Enclosures.
9. Fractionalizing
			 units.
10. Piping and
			 valves.
11. Preheaters.
12. Pressure regulators.
13. Proportioning controls.
14. Tanks.
15. Vaporizers.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › GAS PLANT ACCOUNTS › 2 - PRODUCTION PLANT › Manufactured Gas Production Plant › Section 316 - Other Reforming Equipment

Current through Register 1525, July 5, 2024
This account shall include the cost installed of
			   equipment, other than catalytic cracking equipment, used primarily for
			   reforming gas with resultant changes in its chemical composition and calorific
			   value.
ITEMS
1. Blast
			 equipment, including blowers and driving units, piping, and supports.
2. Control apparatus.
3. Foundations and settings, specially
			 constructed for and not intended to outlast the apparatus for which
			 provided.
4. Fuel and ash handling
			 equipment, used wholly in reforming gas.
5. Oil gas apparatus, used for reforming
			 gas.
6. Piping - steam (commencing
			 at steam header), water (inside of building), and gas (up to outlet of final
			 piece of apparatus in building).
7.
			 Pumps and driving units.
8.
			 Purifiers for gas to be reformed.
9. Regulators.
10. Water gas generators, used primarily for
			 reforming gas.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › GAS PLANT ACCOUNTS › 2 - PRODUCTION PLANT › Manufactured Gas Production Plant › Section 317 - Purification Equipment

Current through Register 1525, July 5, 2024
This account shall include the cost installed of
			   apparatus used for the removal of impurities from gas and apparatus for
			   conditioning gas, including pumps, wells, and other accessory apparatus.
ITEMS
1. Blowers
			 for revivifying.
2. Blowers for
			 activators.
3. Condensers and
			 washer coolers.
4. Control
			 apparatus - conduit, cable, cabinets, switchboards, etc.
5. Crane or cover lifting equipment, not part
			 of the structure.
6.
			 Dehydrators.
7. Engines, not an
			 integral part of driven equipment.
8. Foundations and settings, specially
			 constructed for and not intended to outlast the equipment for which
			 provided.
9. Instruments and
			 meters, electric.
10.
			 Lubricators.
11. Naphthalene and
			 light oil scrubbers.
12. Other
			 accessory equipment such as coolers, spray ponds, pumps, platforms, railings,
			 stairs.
13. Oxide elevators and
			 pits, platforms, tables, and trenches.
14. Piping-air, steam, water, gas,
			 condensate, liquor, tar, etc., from inlet valve of first piece of apparatus to
			 outlet valve of final piece of apparatus (or, in building, from entrance to
			 building to exit from building).
15. Precipators.
16. Purifiers - iron oxide or liquid,
			 including first filling.
17.
			 Recording gauges and thermometers.
18. Revivifying air ducts.
19. Saturator with auxiliary
			 equipment.
20. Scrubbers.
21. Seal and drip pots.
22. Signal system identified with equipment
			 herein.
23. Sulphur removal
			 apparatus.
24. Tar extractors and
			 Cottrell precipitators.
25. Tar
			 pumps and tanks.
26. Track runs for
			 cranes and hoists.
27. Wash
			 boxes.
28. Water meters, for
			 cooling water.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › GAS PLANT ACCOUNTS › 2 - PRODUCTION PLANT › Manufactured Gas Production Plant › Section 318 - Residual Refining Equipment

Current through Register 1525, July 5, 2024
This account shall include the cost installed of
			   apparatus used in refining and handling of residuals except where the apparatus
			   is necessary for the operation of property included in account 317,
			   Purification Equipment.
ITEMS
1. Ammonia
			 stills, condensers, saturators, etc.
2. Apparatus for removal of residuals from
			 purifier liquids.
3. Coke
			 filter.
4. Coke handling and
			 storage facilities, used solely for coke held for sale.
5. Condensers.
6. Control apparatus.
7. Coolers.
8. Decanters.
9. Foundations specially constructed for and
			 not intended to outlast the apparatus for which provided.
10. Gauges.
11. Heating equipment for apparatus included
			 in this account.
12.
			 Instruments.
13. Light oil stills,
			 washers, etc.
14. Piping and
			 pumps.
15. Platforms, stairs, and
			 ladders.
16. Separators.
17. Storage tanks.
18. Supports.
19. Tar dehydrators, stills, etc.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › GAS PLANT ACCOUNTS › 2 - PRODUCTION PLANT › Manufactured Gas Production Plant › Section 319 - Gas Mixing Equipment

Current through Register 1525, July 5, 2024
This account shall include the cost installed of
			   equipment used for mixing manufactured and natural gas, or the mixing of other
			   gases incident to delivery of such mixed gases to the distribution
			   system.
ITEMS
1. Alcohol
			 units.
2. Automatic mixing
			 controls.
3. Btu
			 adjustor.
4. Calorimeter.
5. Calorimixer.
6. Compressor.
7. Gas heater.
8. Gas scrubber (air filter, dust
			 cleaner).
9. Gauges and
			 instruments.
10. Meters.
11. Mixing chambers.
12. Odorizing equipment.
13. Oil pump units.
14. Panel and control equipment.
15. Piping and valves.
16. Regulators, pressure and ratio.
17. Safety alarm equipment.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › GAS PLANT ACCOUNTS › 2 - PRODUCTION PLANT › Manufactured Gas Production Plant › Section 320 - Other Equipment

Current through Register 1525, July 5, 2024
This account shall include the cost installed of
			   equipment used in the production of gas, when not assignable to any of the
			   foregoing accounts.
ITEMS
1.
			 Cabinet, control.
2. Compressed air
			 system.
3. Fire hose
			 carts.
4. First aid room
			 equipment.
5. Foamite
			 system.
6. Foundations and settings
			 specially constructed for and not intended to outlast the apparatus for which
			 provided.
7. Gasoline
			 pumps.
8. Hand pumps.
9. Machine shop equipment, such as lathes,
			 pipe cutting and threading machines, vise grinders, power saw, shop motors,
			 shafting and belting, drill press, shapers, milling machines, planes,
			 etc.
10. Odorizing
			 equipment.
11. Office furniture and
			 equipment.
12. Oil
			 foggers.
13. Panel,
			 control.
14. Piping - yard, when
			 not includible in other accounts.
15. Pits.
16. Platforms.
17. Portable scaffolds, ladders,
			 etc.
18. Power shovels.
19. Production laboratory
			 equipment.
20. Scales, not
			 associated with other equipment.
21. Special signal equipment.
22. Tractors for general plant use.
23. Works exhauster including driving unit
			 and governor.
24. Work station
			 meters, including gauges, piping and accessories.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › GAS PLANT ACCOUNTS › 3 - STORAGE PLANT › Section 360 - Land and Land Rights

Current through Register 1525, July 5, 2024
This account shall include the cost of land and land rights
			 used in connection with local storage of gas in holders within or adjacent to
			 distribution areas. (See gas plant instruction 6.)
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › GAS PLANT ACCOUNTS › 3 - STORAGE PLANT › Section 361 - Structures and Improvements

Current through Register 1525, July 5, 2024
This account shall include the cost in place of structures
			 and improvements used in connection with local storage of gas within or
			 adjacent to distribution areas. (See gas plant instruction
			 7.)
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › GAS PLANT ACCOUNTS › 3 - STORAGE PLANT › Section 362 - Gas Holders

Current through Register 1525, July 5, 2024
This account shall include the cost installed of holders
			 and associated appliances used in the storage of gas above ground, or in
			 underground receptacles installed for local storage purposes.
ITEMS
1. Alarm
		    systems.
2. Buried piping, tanks or
		    other underground construction for gas storage.
3. Flood and fire control
		    equipment.
4.
		    Foundations.
5. Holder
		    pistons.
6. Holders - waterless,
		    including elevators, tar apparatus, and inlet and outlet connections.
7. Holders - waterseal, including oil
		    skimmer, heating equipment, drips and inlet and outlet connections.
8. Hortonspheres and high pressure tanks,
		    including inlet and outlet connections, access equipment, etc.
9. Lighting.
10. Pumps.
11. Ventilating equipment.
12. Walkways.
NOTE A. - If the utility stores gas by the liquefaction
			   process the holders for such liquids, whether above or below ground, shall be
			   included in a separate subaccount hereunder.
NOTE B. - Relief holders used in connection with
			   manufactured gas operations shall be included in account 305, Structures and
			   Improvements.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › GAS PLANT ACCOUNTS › 3 - STORAGE PLANT › Section 363 - Other Equipment

Current through Register 1525, July 5, 2024
This account shall include the cost installed of other
			 equipment used in connection with the storage of gas within or adjacent to
			 distribution areas.
ITEMS
1. Complete
		    inlet and outlet connections.
2.
		    Compressor.
3.
		    Foundation.
4. Gauges and
		    instruments.
5. Regulating
		    apparatus.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › GAS PLANT ACCOUNTS › 4 - TRANSMISSION AND DISTRIBUTION PLANT › Section 365.1 - Land and Land Rights

Current through Register 1525, July 5, 2024
This account shall include the cost of land and land rights
			 except rights-of-way used in connection with transmission and distribution
			 operations. (See gas plant instruction 6.)
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › GAS PLANT ACCOUNTS › 4 - TRANSMISSION AND DISTRIBUTION PLANT › Section 365.2 - Rights-of-Way

Current through Register 1525, July 5, 2024
This account shall include the cost of rights-of-way used
			 in connection with transmission and distribution operations. (See gas plant
			 instruction 6.)
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › GAS PLANT ACCOUNTS › 4 - TRANSMISSION AND DISTRIBUTION PLANT › Section 366 - Structures and Improvements

Current through Register 1525, July 5, 2024
A. This account
		    shall include the cost in place of structures and improvements used in
		    connection with transmission and distribution operations. (See gas plant
		    instruction 7.)
B. This account
		    shall be subdivided as follows:
366.1 Compressor Station Structures.
366.2 Measuring and Regulating Station Structures.
366.3 Other Structures.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › GAS PLANT ACCOUNTS › 4 - TRANSMISSION AND DISTRIBUTION PLANT › Section 367 - Mains

Current through Register 1525, July 5, 2024
A. This account shall include the cost
		    installed of transmission and distribution system mains.
B. The records supporting this account shall
		    be so kept as to show separately the cost of mains of different sizes and types
		    and of each tunnel, bridge, or river crossing.
ITEMS
1.
		    Anti-freeze lubricating equipment.
2. Automatic valve operating mechanisms,
		    including pressure tanks, etc.
3.
		    By-pass assembly.
4. Caissons,
		    tunnels, trestles, etc., for submarine mains.
5. Cathodic protection equipment.
6. Drip lines and pots.
7. Electrolysis tests, in connection with new
		    construction.
8. Excavation,
		    including shoring, bracing, bridging, pumping, backfill, and disposal of excess
		    excavated material.
9.
		    Foundations.
10. Gas cleaners,
		    scrubbers, etc. when not part of compressor station or measuring and regulating
		    equipment.
11. Hauling, unloading,
		    and stringing pipe.
12. Lamping and
		    watching new construction.
13. Leak
		    clamps.
14. Linewalkers'
		    bridges.
15. Manholes.
16. Municipal inspection.
17. Pavement disturbed, including cutting and
		    replacing pavement, pavement base, and sidewalks.
18. Permits.
19. Pipe coating.
20. Pipe and fittings.
21. Pipe laying.
22. Pipe supports.
23. Protection of street openings.
24. Relocating city storm and sanitary
		    sewers, catch basins, etc., or protecting same in connection with new
		    construction.
25. Replacement of
		    municipal drains and culverts in connection with new construction.
26. River, highway, and railroad crossings,
		    including revetments, pipe anchors, etc.
27. Roadway boxes.
28. Shifting excavated material due to
		    traffic conditions in connection with new construction.
29. Sleeves and couplings.
30. Special crossovers, bridges and
		    foundations for special construction.
31. Surveying and staking lines.
32. Valves.
33. Welding.
34. Wood blocking.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › GAS PLANT ACCOUNTS › 4 - TRANSMISSION AND DISTRIBUTION PLANT › Section 368 - Compressor Station Equipment

Current through Register 1525, July 5, 2024
This account shall include the cost installed of compressor
			 station equipment and associated appliances used in connection with
			 transmission and distribution system operations.
ITEMS
1. Boiler
		    plant, coal handling and ash handling equipment for steam powered compressor
		    station.
2. Compressed air system
		    equipment.
3. Compressor equipment
		    and driving units, including auxiliaries, foundations, guard rails and
		    enclosures, etc.
4. Electric system
		    equipment, including generating equipment and driving units, power wiring,
		    transformers, regulators, battery equipment, switchboard, etc.
5. Fire fighting equipment.
6. Gas lines and equipment, including fuel
		    supply lines, cooling tower and pond and associated equipment, dehydrators,
		    fuel gas mixers, special pipe bends and connections, and associated scrubbers,
		    separators, tanks, gauges and instruments.
7. Laboratory and testing
		    equipment.
8. Lubricating oil
		    system, including centrifuge, filter, tanks, purifier, and lubricating oil
		    piping, etc.
9. Office furniture
		    and fixtures and general equipment such as steel lockers, first-aid equipment,
		    gasoline dispensing equipment, lawn mowers, incinerators, etc.
10. Shop tools and equipment.
11. Water supply and circulation system,
		    including water well, tank, water piping, cooling tower, spray fence, and water
		    treatment equipment, etc., but not including water system equipment solely for
		    domestic and general use.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › GAS PLANT ACCOUNTS › 4 - TRANSMISSION AND DISTRIBUTION PLANT › Section 369 - Measuring and Regulating Station Equipment

Current through Register 1525, July 5, 2024
This account shall include the cost installed of meters,
			 gauges, and other equipment used in measuring or regulating gas in connection
			 with transmission and distribution system operations. This account shall also
			 include the cost of special and expensive installation of measuring and
			 regulating equipment serving large industrial customers.
ITEMS
1. Automatic
		    control equipment.
2. Boilers,
		    heaters, etc.
3. Foundations, pits,
		    etc.
4. Gas cleaners, scrubbers,
		    separators, dehydrators, etc.
5.
		    Gauges and instruments, including piping, fittings, wiring, etc., and panel
		    boards.
6. Headers.
7. Meters, orifice or positive, including
		    piping and connections.
8. Oil
		    fogging equipment.
9. Odorizing
		    equipment.
10. Regulators or
		    governors, including controls and instruments.
11. Structures of a minor nature or portable
		    type.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › GAS PLANT ACCOUNTS › 4 - TRANSMISSION AND DISTRIBUTION PLANT › Section 380 - Services

Current through Register 1525, July 5, 2024
A. This account shall include the cost
		    installed of service pipes and accessories leading to the customers'
		    premises.
B. A complete service
		    begins with the connection on the main and extends to but does not include the
		    connection with the customer's meter. A stub service extends from the main to
		    the property line, or the curb stop.
C. Services which have been used but have
		    become inactive shall be retired from utility plant in service immediately if
		    there is no prospect for reuse, and, in any event, shall be retired by the end
		    of the second year following that during which the service became inactive
		    unless reused in the interim.
D.
		    House regulators and the cost of installation thereof may be charged to this
		    account if the accounting company cannot ascertain the individual cost
		    thereof.
ITEMS
1. Curb
		    valves and curb boxes.
2.
		    Excavation, including shoring, bracing, bridging, pumping, backfill, and
		    disposal of excess excavated material.
3. Landscaping, including lawns and
		    shrubbery.
4. Municipal
		    inspection.
5. Pavement disturbed,
		    including cutting and replacing pavement, pavement base, and
		    sidewalks.
6. Permits.
7. Pipe and fittings, including saddle, T, or
		    other fitting on street main.
8.
		    Pipe coating.
9. Pipe
		    laying.
10. Protection of street
		    openings.
11. Service
		    drips.
12. Service valves, at head
		    of service, when installed or furnished by the utility.
13. House regulators (see Note D
		    above).
When a customer pays all or a part of the cost of the
			   service and such cost is properly includible in this account, the amount borne
			   or contributed by the customer shall be credited to account 271, Contributions
			   in Aid of Construction.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › GAS PLANT ACCOUNTS › 4 - TRANSMISSION AND DISTRIBUTION PLANT › Section 381 - Meters

Current through Register 1525, July 5, 2024
A. This account shall include the cost of
		    meters or devices and appurtenances thereto, for use in measuring gas delivered
		    to users, whether actually in service or held in reserve.
B. When a meter is permanently retired from
		    service, the cost thereof shall be credited to this account.
C. The records of meters shall be so kept
		    that the utility can furnish information as to the number of meters of each
		    type and capacity in service and in reserve as well as the location of each
		    meter.
The cost of removing and resetting meters shall be
			   charged to account 878, Meter and House Regulator
			   Expenses.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › GAS PLANT ACCOUNTS › 4 - TRANSMISSION AND DISTRIBUTION PLANT › Section 382 - Meter Installations

Current through Register 1525, July 5, 2024
A. This account
		    shall include the cost of labor and materials used, and expenses incurred in
		    connection with the original installation of customer meters.
B. When a meter installation is permanently
		    retired from service, the cost thereof shall be credited to this
		    account.
ITEMS
1.
		    Cocks.
2. Locks.
3. Labor.
4. Meter bars.
5. Pipe and fittings.
6. Seals.
7. Shelves.
8. Swivels and bushings.
9. Transportation.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › GAS PLANT ACCOUNTS › 4 - TRANSMISSION AND DISTRIBUTION PLANT › Section 383 - House Regulators

Current through Register 1525, July 5, 2024
A. This account
		    shall include the cost installed of house regulators whether actually in
		    service or held in reserve and if not included in account 380,
		    Services.
B. When a house regulator
		    is permanently retired from service, the installed cost thereof shall be
		    credited to this account.
ITEMS
1. House
		    regulator.
House regulator installations:
2. Cocks.
3. Labor.
4. Locks.
5. Pipe and fittings.
6. Regulator vents.
7. Swivels and bushings.
8. Transportation.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › GAS PLANT ACCOUNTS › 4 - TRANSMISSION AND DISTRIBUTION PLANT › Section 386 - Other Property on Customers' Premises

Current through Register 1525, July 5, 2024
This account shall include the cost, including first
			 setting and connecting, of equipment owned by the utility installed on customer
			 premises which is not includible in other accounts.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › GAS PLANT ACCOUNTS › 4 - TRANSMISSION AND DISTRIBUTION PLANT › Section 387 - Other Equipment

Current through Register 1525, July 5, 2024
This account shall include the cost installed of all other
			 distribution system equipment not provided for in the foregoing accounts,
			 including street lighting equipment.
ITEMS
1. Carbon
		    monoxide tester and indicator.
2.
		    Explosimeters.
3. Fire
		    extinguisher.
4. Gas
		    masks.
5. Lockers.
6. Portable pump.
7. Recording gauges.
8. Street lighting equipment.
9. Test meters.
10. Watchmen's clocks.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › GAS PLANT ACCOUNTS › 5 - GENERAL PLANT › Section 389 - Land and Land Rights

Current through Register 1525, July 5, 2024
This account shall include the cost of land and land rights
			 used for utility purposes, the cost of which is not properly includible in
			 other land and land rights accounts. (See gas plant instruction
			 6.)
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › GAS PLANT ACCOUNTS › 5 - GENERAL PLANT › Section 390 - Structures and Improvements

Current through Register 1525, July 5, 2024
This account shall include the cost in place of structures
			 and improvements used for utility purposes, the cost of which is not properly
			 includible in other structures and improvements accounts. (See gas plant
			 instruction 7.)
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › GAS PLANT ACCOUNTS › 5 - GENERAL PLANT › Section 391 - Office Furniture and Equipment

Current through Register 1525, July 5, 2024
This account shall include the cost of office furniture and
			 equipment owned by the utility and devoted to utility service, and not
			 permanently attached to buildings, except the cost of such furniture and
			 equipment which the utility elects to assign to other plant accounts on a
			 functional basis.
ITEMS
1. Book
		    cases and shelves.
2. Desks,
		    chairs, and desk equipment.
3.
		    Drafting-room equipment.
4. Filing,
		    storage, and other cabinets.
5.
		    Floor covering.
6. Library and
		    library equipment.
7. Mechanical
		    office equipment such as accounting machines, typewriters, etc.
8. Safes.
9. Tables.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › GAS PLANT ACCOUNTS › 5 - GENERAL PLANT › Section 392 - Transportation Equipment

Current through Register 1525, July 5, 2024
This account shall include the cost of transportation
			 vehicles used for utility purposes.
ITEMS
1.
		    Airplanes.
2.
		    Automobiles.
3. Bicycles.
4. Electrical vehicles.
5. Motor trucks.
6. Motorcycles.
7. Repair cars or trucks.
8. Tractors and trailers.
9. Other transportation vehicles.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › GAS PLANT ACCOUNTS › 5 - GENERAL PLANT › Section 393 - Stores Equipment

Current through Register 1525, July 5, 2024
This account shall include the cost of equipment used for
			 the receiving, shipping, handling and storage of materials and supplies.
ITEMS
1. Chain
		    falls.
2. Counters.
3. Cranes (portable).
4. Elevating and stacking equipment
		    (portable).
5. Hoists.
6. Lockers.
7. Scales.
8. Shelving.
9. Storage bins.
10. Trucks, hand and power driven.
11. Wheelbarrows.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › GAS PLANT ACCOUNTS › 5 - GENERAL PLANT › Section 394 - Tools, Shop, and Garage Equipment

Current through Register 1525, July 5, 2024
This account shall include the cost of tools, implements,
			 and equipment used in construction, repair work, general shops and garages and
			 not specifically provided for or includible in other accounts.
ITEMS
1. Air
		    compressors.
2. Anvils.
3. Automobile repair shop
		    equipment.
4. Battery charging
		    equipment.
5. Belts, shafts and
		    countershafts.
6.
		    Boilers.
7. Cable pulling
		    equipment.
8. Concrete
		    mixers.
9. Derricks.
10. Drill presses
11. Electric equipment.
12. Engines.
13. Forges.
14. Foundations and settings specially
		    constructed for equipment in this account and not expected to outlast the
		    equipment for which provided.
15.
		    Furnaces.
16. Gas
		    producers.
17. Gasoline pumps, oil
		    pumps, and storage tanks.
18.
		    Greasing tools and equipment.
19.
		    Hoists.
20. Ladders.
21. Lathes.
22. Machine tools.
23. Motor driven tools.
24. Motors.
25. Pipe threading and cutting
		    tools.
26. Pneumatic
		    tools.
27. Pumps.
28. Riveters.
29. Smithing equipment.
30. Tool racks.
31. Vises.
32. Welding apparatus.
33. Work benches.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › GAS PLANT ACCOUNTS › 5 - GENERAL PLANT › Section 395 - Laboratory Equipment

Current through Register 1525, July 5, 2024
This account shall include the cost installed of laboratory
			 equipment used for general laboratory purposes and not specially provided for
			 or includible in other departmental or functional plant accounts.
ITEMS
1. Balances
		    and scales.
2.
		    Barometers.
3. Calorimeters - bomb,
		    flow, recording types, etc.
4.
		    Electric furnaces.
5. Gas burning
		    equipment.
6. Gauges.
7. Glassware, beakers, burettes,
		    etc.
8. Humidity testing
		    apparatus.
9. Laboratory
		    hoods.
10. Laboratory tables and
		    cabinets.
11. Muffles.
12. Oil analysis apparatus.
13. Piping.
14. Specific gravity apparatus.
15. Standard bottles for meter prover
		    testing.
16. Stills.
17. Sulphur and ammonia apparatus.
18. Tar analysis apparatus.
19. Thermometers - indicating and
		    recording.
20. Any other item of
		    equipment for testing gas, fuel, flue gas, water, residuals, etc.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › GAS PLANT ACCOUNTS › 5 - GENERAL PLANT › Section 396 - Power Operated Equipment

Current through Register 1525, July 5, 2024
This account shall include the cost of power operated
			 equipment used in construction or repair work exclusive of equipment includible
			 in other accounts. Include, also, the tools and accessories acquired for use
			 with such equipment and the vehicle on which such equipment is mounted.
ITEMS
1. Air
		    compressors, including driving unit and vehicle.
2. Back filling machines.
3. Boring machines.
4. Bulldozers.
5. Cranes and hoists.
6. Diggers.
7. Engines.
8. Pile drivers.
9. Pipe cleaning machines.
10. Pipe coating or wrapping
		    machines.
11. Tractors - Crawler
		    type.
12. Trenchers.
13. Other power operated equipment.
It is intended that this account include only such large
			   units as are generally self-propelled or mounted on movable equipment.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › GAS PLANT ACCOUNTS › 5 - GENERAL PLANT › Section 397 - Communication Equipment

Current through Register 1525, July 5, 2024
This account shall include the cost installed of telephone,
			 telegraph and wireless equipment for general use in connection with the
			 utility's gas operations.
ITEMS
1. Carrier
		    terminal equipment including repeaters, power supply equipment, transmitting
		    and receiving sets.
2. Microwave
		    equipment, including power supply equipment, transmitters, amplifiers,
		    paraboloids, towers, reflectors, receiving equipment, etc.
3. Radio equipment, fixed and mobile,
		    including antenna, power equipment, transmitters and receivers, and portable
		    receiver-transmitter units.
4.
		    Telephone equipment including switchboards, power and testing equipment,
		    conductors, pole lines, etc.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › GAS PLANT ACCOUNTS › 5 - GENERAL PLANT › Section 398 - Miscellaneous Equipment

Current through Register 1525, July 5, 2024
This account shall include the cost of equipment,
			 apparatus, etc., used and useful in gas operations, which is not includible in
			 any other account.
ITEMS
1. Hospital
		    and infirmary equipment.
2. Kitchen
		    equipment.
3. Operator's cottage
		    furnishings.
4. Radios.
5. Recreation equipment.
6. Restaurant equipment.
7. Soda fountains.
8. Other miscellaneous equipment.
Miscellaneous equipment of the nature indicated above
			   wherever practicable shall be assigned to the utility plant accounts on a
			   functional basis.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › GAS PLANT ACCOUNTS › 5 - GENERAL PLANT › Section 399 - Other Tangible Property

Current through Register 1525, July 5, 2024
This account shall include the cost of tangible utility
			 plant not provided for elsewhere.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › INCOME ACCOUNTS › 1 - UTILITY OPERATING INCOME › Section 400 - Operating Revenues

Current through Register 1525, July 5, 2024
There shall be shown under this caption the total amount
			 included in the operating revenue accounts provided herein, and in similar
			 accounts for other utility departments. Separate subaccounts shall be
			 maintained for each utility department.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › INCOME ACCOUNTS › 1 - UTILITY OPERATING INCOME › Section 401 - Operation Expense

Current through Register 1525, July 5, 2024
There shall be shown under this caption the total amount
			 included in the operation expense accounts provided herein, and in similar
			 accounts for other utility departments. Separate subaccounts shall be
			 maintained for each utility department. (See note to operating expense
			 instruction 3.)
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › INCOME ACCOUNTS › 1 - UTILITY OPERATING INCOME › Section 402 - Maintenance Expense

Current through Register 1525, July 5, 2024
There shall be shown under this caption the total amount
			 included in the maintenance expense accounts provided herein, and in similar
			 accounts for other utility departments. Separate subaccounts shall be
			 maintained for each utility department.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › INCOME ACCOUNTS › 1 - UTILITY OPERATING INCOME › Section 403 - Depreciation Expense

Current through Register 1525, July 5, 2024
A. This account
		    shall include the amount of depreciation expense for all classes of depreciable
		    utility plant in service except such depreciation expense as is chargeable to
		    clearing accounts or to account 415, Income from Merchandising, Jobbing, and
		    Contract Work.
B. If the utility is
		    engaged in more than one utility service, a separate account shall be kept
		    hereunder for each utility service.
NOTE A. - Depreciation expense applicable to property
			   included in account 104, Utility Plant Leased to Others, shall be charged to
			   account 412, Income from Utility Plant Leased to Others.
NOTE B. - Depreciation expense applicable to
			   transportation equipment, shop equipment, tools, work equipment, power operated
			   equipment and other general equipment may be charged to clearing accounts as
			   necessary in order to obtain a proper distribution of expenses between
			   construction and operation.