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 › INCOME ACCOUNTS › 1 - UTILITY OPERATING INCOME › Section 404 - Amortization of Limited-Term Utility Plant

Current through Register 1525, July 5, 2024
This account shall include amortization charges applicable
			 to amounts included in the utility plant accounts for licenses, patent rights,
			 limited-term interests in land, and expenditures on leased property where the
			 service life of the improvements is terminable by the provisions of the lease.
			 The charges to this account shall be such as to distribute the book cost of
			 each investment as evenly as may be over the period of its benefit to the
			 utility. (See account 257, Reserve for Amortization of Utility Plant in
			 Service.)
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 405 - Amortization of Other Utility Plant

Current through Register 1525, July 5, 2024
A. When
		    authorized by the Department, this account shall include charges for
		    amortization of intangible or other utility plant in service which does not
		    have a definite or terminable life and which is not subject to charges for
		    depreciation expense.
B. This
		    account shall be supported in such detail as to show the amortization
		    applicable to each investment being amortized, together with the book cost of
		    the investment and the period over which it is being written off.
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 407.1 - Amortization of Property Losses

Current through Register 1525, July 5, 2024
This account shall be charged with amounts credited to
			 account 182, Extraordinary Property Losses, when the Department has authorized
			 the amount in the latter account to be amortized by charges to operating
			 expenses.
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 407.2 - Amortization of Conversion Expenses

Current through Register 1525, July 5, 2024
This account shall be charged with amortization of amounts
			 authorized by the Department to be included in account 186, Miscellaneous
			 Deferred Debits, for expenses incurred in the conversion of distribution plant
			 from manufactured gas service to natural gas service.
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 408 - Taxes Other than Income Taxes

Current through Register 1525, July 5, 2024
A. This account
		    shall include the amount of ad valorem, gross revenue or gross receipts taxes,
		    state unemployment insurance, franchise taxes, federal excise taxes, Social
		    Security taxes, and all other taxes assessed by federal, state, county,
		    municipal, or other local governmental authorities, which are properly
		    chargeable to utility operations, except income taxes.
B. This account shall be charged in each
		    accounting period with the amount of taxes which is applicable thereto, with
		    concurrent credits to account 236, Taxes Accrued, or account 165, Prepayments,
		    as appropriate. When it is not possible to determine the exact amount of taxes,
		    the amount shall be estimated and adjustments made in current accruals as the
		    actual tax levies become known.
C.
		    The charges to this account shall be made or supported so as to show the amount
		    of each tax and the basis upon which each charge is made.
D. If the utility has elected the policy of
		    deferring franchise tax payments concurrently with its adoption of deferred
		    federal income taxes because of liberalized depreciation or accelerated
		    amortization, such subaccounts may be raised hereunder to provide adequate
		    information for:
(a) Provision for Deferred
		    Franchise Taxes. This sub-account(s) would be debited and an appropriate
		    sub-account under Miscellaneous Operating Reserves-265, entitled Accumulated
		    Deferred Franchise Taxes-Accelerated Amortization or Accumulated Deferred
		    Franchise Taxes - Liberalized Depreciation would be credited. There would not
		    be netted against entries required to be made to this sub-account(s) any credit
		    amounts appropriately includible in Franchise Taxes Deferred in Prior Years
		    Credit.
(b) Franchise Taxes
		    Deferred in Prior Years - Credit. This sub-account(s) would be debited and
		    Accumulated Deferred Franchise Taxes -Accelerated Amortization or Accumulated
		    Deferred Franchise Taxes -Liberalized Depreciation credited with an amount
		    equal to the portion of the franchise tax payable for the year that is
		    attributable to such deferrals of franchise taxes in a prior year. There should
		    not be netted against entries required to be made to this sub-account(s) any
		    credit amounts appropriately includible in Provision for Deferred Franchise
		    Taxes.
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 409 - Income Taxes

Current through Register 1525, July 5, 2024
This account shall include the amount of federal taxes on
			 income properly accruable during the period covered by the income statement to
			 meet the actual liability for such taxes. Concurrent credits for the tax
			 accruals shall be made to account 236, Taxes Accrued, and as the exact amount
			 of taxes becomes known, the current tax accruals shall be adjusted accordingly
			 so that this account, as nearly as can be ascertained, shall include the actual
			 taxes payable which are chargeable to utility operations.
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 410 - Provision for Deferred Federal Income Taxes

Current through Register 1525, July 5, 2024
This account shall be debited, and account 267, Reserve for
			 Deferred Federal Income Taxes - Accelerated Amortization, or account 268,
			 Reserve for Deferred Federal Income Taxes - Liberalized Depreciation, as
			 appropriate, shall be credited with an amount equal to any deferral of taxes on
			 income as provided by the texts of account 267 or 268. There shall not be
			 netted against entries required to be made to this account any credit amounts
			 appropriately includible in account 411, Federal Income Taxes Deferred in Prior
			 Years Credit.
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 411 - Federal Income Taxes Deferred in Prior Years-Credit

Current through Register 1525, July 5, 2024
This account shall be credited and account 267, Reserve for
			 Deferred Federal Income Taxes - Accelerated Amortization, or account 268,
			 Reserve for Deferred Federal Income Taxes - Liberalized Depreciation, as
			 appropriate, shall be debited with an amount equal to the portion of taxes on
			 income payable for the year that is attributable to a deferral of taxes on
			 income in a prior year, in accordance with the plan of deferred tax accounting
			 provided by the texts of accounts 267 or 268. There shall not be netted against
			 entries required to be made to this account any debit amounts appropriately
			 includible in account 410, Provision for Deferred Federal Income
			 Taxes.
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 412 - Income From Utility Plant Leased to Others

Current through Register 1525, July 5, 2024
A. This account shall include respectively,
		    revenues from utility property constituting a distinct operating unit or system
		    leased by the utility to others, and which property is properly includible in
		    account 104, Utility Plant Leased to Others, and the expenses attributable to
		    such property.
B. The detail of
		    expenses shall be kept or supported so as to show separately the following:
Operation.
Amortization.
Maintenance.
Depreciation.
Rents.
Income Taxes.
Taxes other than Income Taxes.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › INCOME ACCOUNTS › 2 - OTHER INCOME › Section 415 - Income from Merchandising, Jobbing, and Contract Work

Current through Register 1525, July 5, 2024
A. This account shall include respectively,
		    all revenues derived from the sale of merchandise and jobbing or contract work,
		    including any profit or commission accruing to the utility on jobbing work
		    performed by it as agent under contracts whereby it does jobbing work for
		    another for a stipulated profit or commission, and those expenses applicable to
		    such activities.
B. Records in
		    support of this account shall be so kept as to permit ready summarization of
		    revenues, costs and expenses by such major items as are feasible.
ITEMS
Revenues:
1.
		    Revenues from sale of merchandise and from jobbing and contract work.
2. Discounts and allowances made in
		    settlement of bills for merchandise and jobbing work.
Labor:
1. All
		    labor assignable to merchandise activities.
2. Installing appliances on customer premises
		    where such work is done only for purchasers of appliances from the
		    utility.
3. Installing piping or
		    other property work, on a jobbing or contract basis.
4. Preparing advertising materials for
		    appliance sales purposes.
5.
		    Receiving and handling customer orders for merchandise or for jobbing
		    services.
6. Cleaning and tidying
		    sales rooms.
7. Maintaining display
		    counters and other equipment used in merchandising.
8. Arranging merchandise in sales rooms and
		    decorating display windows.
9.
		    Reconditioning repossessed appliances.
10. Bookkeeping and other clerical work in
		    connection with merchandise and jobbing activities.
Materials and Expenses:
11. Advertising in newspapers, periodicals,
		    radio, television, etc.
12. Cost of
		    merchandise sold and of materials used in jobbing work.
13. Stores expenses on merchandise and
		    jobbing stocks.
14. Fees and
		    expenses of advertising and commercial artists' agencies.
15. Printing booklets, dodgers, and other
		    advertising data.
16. Premiums
		    given as inducement to buy appliances.
17. Light, heat and power.
18. Depreciation on equipment used primarily
		    for merchandise and jobbing operations.
19. Rent of sales rooms or of
		    equipment.
20. Transportation
		    expense in delivery and pick-up of appliances by utility's facilities or by
		    others.
21. Stationery and office
		    supplies and expenses.
22. Losses
		    from uncollectible merchandise and jobbing accounts.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › INCOME ACCOUNTS › 2 - OTHER INCOME › Section 417 - Income from Nonutility Operations

Current through Register 1525, July 5, 2024
A. This
		    account shall include revenues and expenses applicable to operations which are
		    nonutility in character but nevertheless constitute a distinct operating
		    activity of the enterprise as a whole, such as the operation of an ice
		    department where applicable statutes do not define such operation as a utility,
		    or the operation of a servicing organization for furnishing supervision,
		    management, engineering, and similar services to others.
B. The expenses shall include all elements of
		    costs incurred in such operations, and the accounts shall be maintained so as
		    to permit ready summarization as follows:
Operation.
Amortization.
Maintenance.
Depreciation.
Rents.
Income Taxes.
Taxes other than Income Taxes.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › INCOME ACCOUNTS › 2 - OTHER INCOME › Section 418 - Nonoperating Rental Income

Current through Register 1525, July 5, 2024
A. This account
		    shall include all rent revenues and related expenses of land, buildings, or
		    other property included in account 121, Nonutility Property, which is not used
		    in operations covered by account 417, Income from Nonutility
		    Operations.
B. The expenses shall
		    include all elements of costs incurred in the ownership and rental of property
		    and the account shall be maintained so as to permit ready summarization as
		    follows:
Operation.
Amortization.
Maintenance.
Depreciation.
Rents.
Income Taxes.
Taxes other than Income Taxes.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › INCOME ACCOUNTS › 2 - OTHER INCOME › Section 419 - Interest and Dividend Income

Current through Register 1525, July 5, 2024
A. This account
		    shall include interest revenues on securities, loans, notes, advances, special
		    deposits, tax refunds and all other interest-bearing assets, and dividends on
		    stocks of other companies, whether the securities on which the interest and
		    dividends are received are carried as investments or included in sinking or
		    other special fund accounts.
B. If
		    any interest or dividends are required to be retained in a special fund and the
		    fund is represented by a reserve, the amount of such accretion to the fund
		    shall concurrently be credited to the appropriate reserve account and charged
		    to account 436, Appropriations of Surplus.
C. This account may include the prorata
		    amount necessary to extinguish (during the interval between the date of
		    acquisition and the date of maturity) the difference between the cost to the
		    utility and the face value of interest-bearing securities. Amounts thus
		    credited or charged shall be concurrently included in the accounts in which the
		    securities are carried.
D. Where
		    significant in amount, expenses, including operating taxes and income taxes,
		    applicable to security investments and to interest and dividend revenues
		    thereon shall be charged hereto.
Interest accrued, the payment of which is not reasonably
			   assured, dividends receivable which have not been declared or guaranteed, and
			   interest or dividends upon reacquired securities issued or assumed by the
			   utility shall not be credited to this
			   account.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › INCOME ACCOUNTS › 2 - OTHER INCOME › Section 421 - Miscellaneous Nonoperating Income

Current through Register 1525, July 5, 2024
This account shall include all revenue and expense items
			 properly includible in the income account and not provided for
			 elsewhere.
ITEMS
1. Profit on
		    sale of timber. (See gas plant instruction 6c).
2. Profits from operations of others realized
		    by the utility under contracts.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › INCOME ACCOUNTS › 3 - MISCELLANEOUS INCOME DEDUCTIONS › Section 425 - Miscellaneous Amortization

Current through Register 1525, July 5, 2024
This account shall include amortization charges not
			 includible in other accounts which are properly deductible in determining the
			 income of the utility before interest charges. Charges includible herein, if
			 significant in amount, must be in accordance with an orderly and systematic
			 amortization program. Similar charges made irregularly without a definite
			 program, or which are dependent upon the amount of net income shall be charged
			 to account 435, Miscellaneous Debits to Surplus.
ITEMS
1.
		    Amortization of amounts in account 182, Extraordinary Property Losses, when not
		    authorized to be included in utility operating expenses by the
		    Department.
2. Amortization of
		    capital stock expenses when in accordance with a systematic amortization
		    program.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › INCOME ACCOUNTS › 3 - MISCELLANEOUS INCOME DEDUCTIONS › Section 426 - Other Income Deductions

Current through Register 1525, July 5, 2024
This account shall include miscellaneous expense items
			 which are nonoperating in nature but which are properly deductible before
			 determining total income before interest charges.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › INCOME ACCOUNTS › 4 - INTEREST CHARGES › Section 427 - Interest on Long-Term Debt

Current through Register 1525, July 5, 2024
A. This account
		    shall include the amount of interest on outstanding long-term debt issued or
		    assumed by the utility, the liability for which is included in account 221,
		    Bonds, or account 224, Other Long-Term Debt.
This account shall not include interest on nominally
			   issued or nominally outstanding long-term debt, including securities
			   assumed.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › INCOME ACCOUNTS › 4 - INTEREST CHARGES › Section 428 - Amortization of Debt Discount and Expense

Current through Register 1525, July 5, 2024
A.
		    This account shall include the amortization of unamortized debt discount and
		    expense on outstanding long-term debt. Amounts charged to this account shall be
		    credited concurrently to account 181, Unamortized Debt Discount and
		    Expense.
B. This account shall be
		    so kept or supported as to show the debt discount and expense on each class and
		    series of long-term debt.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › INCOME ACCOUNTS › 4 - INTEREST CHARGES › Section 429 - Amortization of Premium on Debt-Cr

Current through Register 1525, July 5, 2024
A. This
		    account shall include the amortization of unamortized net premium on
		    outstanding long-term debt. Amounts credited to this account shall be charged
		    concurrently to account 251, Unamortized Premium on Debt.
B. This account shall be so kept or supported
		    as to show the premium on each class and series of long-term debt.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › INCOME ACCOUNTS › 4 - INTEREST CHARGES › Section 430 - Interest on Debt to Associated Companies

Current through Register 1525, July 5, 2024
A.
		    This account shall include the interest accrued on amounts included in account
		    223, Advances from Associated Companies, and on all other obligations to
		    associated companies.
B. The
		    records supporting the entries to this account shall be so kept as to show to
		    whom the interest is to be paid, the period covered by the accrual, the rate of
		    interest and the principal amount of the advances or other obligations on which
		    the interest is accrued.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › INCOME ACCOUNTS › 4 - INTEREST CHARGES › Section 431 - Other Interest Expense

Current through Register 1525, July 5, 2024
This account shall include all interest charges not
			 provided for elsewhere.
ITEMS
1. Interest
		    on notes payable on demand or maturing one year or less from date and on open
		    accounts, except notes and accounts with associated companies.
2. Interest on customers' deposits.
3. Interest on claims and judgments, tax
		    assessments, and assessments for public improvements past due.
4. Income and other taxes levied upon
		    bondholders of the utility and assumed by it.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › INCOME ACCOUNTS › 4 - INTEREST CHARGES › Section 432 - Interest Charged to Construction-Cr

Current through Register 1525, July 5, 2024
This account shall include concurrent credits for interest
			 charged to construction based upon the net cost for the period of construction
			 of borrowed funds used for construction purposes and a reasonable rate upon
			 other funds when so used. (See gas plant instruction 3 (17).)
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › INCOME ACCOUNTS › 5 - EARNED SURPLUS › Section 433 - Balance Transferred from Income

Current through Register 1525, July 5, 2024
This account shall include the net credit or debit
			 transferred from income for the year.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › INCOME ACCOUNTS › 5 - EARNED SURPLUS › Section 434 - Miscellaneous Credits to Surplus

Current through Register 1525, July 5, 2024
This account shall include credits affecting earned surplus
			 not provided for elsewhere, when such credits are significant. All items
			 included in this account shall be sufficiently described in the entries
			 relating thereto as to permit ready analysis.
ITEMS
1. Delayed
		    credits as provided in general instruction 6.
2. Profit on reacquisition or retirement of
		    utility's debt securities.
3.
		    Profit on sale of property or investments.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › INCOME ACCOUNTS › 5 - EARNED SURPLUS › Section 435 - Miscellaneous Debits to Surplus

Current through Register 1525, July 5, 2024
This account shall include amounts chargeable to earned
			 surplus but not provided for elsewhere, when such debits are significant. All
			 items included in this account shall be sufficiently described in the entries
			 relating thereto as to permit ready analysis.
ITEMS
1. Decline
		    in value of investments.
2. Delayed
		    debits as provided in general instruction 6.
3. Loss on reacquisition or retirement of
		    utility's debt securities.
4.
		    Provision for past accrued depreciation not provided for.
5. Long-term debt discount or expense written
		    off.
6. Loss on sale of property or
		    investments.
7. Preliminary survey
		    and investigation expenses on abandoned projects.
8. Income taxes occasioned by items included
		    in account 434, Miscellaneous Credits to surplus.
9. Charges from retirement of reacquired
		    capital stock.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › INCOME ACCOUNTS › 5 - EARNED SURPLUS › Section 436 - Appropriations of Surplus

Current through Register 1525, July 5, 2024
This account shall include appropriations of earned surplus
			 for purposes not provided for elsewhere.
ITEMS
1.
		    Appropriations of income required under terms of mortgages, orders of courts,
		    contracts or other agreements.
2.
		    Appropriations of income required by action of the Department.
3. Miscellaneous appropriations of income
		    made at option of the utility for specified purposes.
4. Surplus invested in plant.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › INCOME ACCOUNTS › 5 - EARNED SURPLUS › Section 437 - Dividends Declared-Preferred Stock

Current through Register 1525, July 5, 2024
A.
		    This account shall include amounts declared payable out of earned surplus as
		    dividends on actually outstanding preferred or prior lien capital stock issued
		    by the utility.
B. Dividends shall
		    be segregated for each class and series of preferred stock.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › INCOME ACCOUNTS › 5 - EARNED SURPLUS › Section 438 - Dividends Declared-Common Stock

Current through Register 1525, July 5, 2024
This account shall include amounts declared payable out of
			 earned surplus as dividends on actually outstanding common capital stock issued
			 by the utility.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › OPERATING REVENUE ACCOUNTS › 1 - SALES OF GAS › Section 480 - Residential Sales

Current through Register 1525, July 5, 2024
A. This account
		    shall include the net billing for gas supplied for residential or domestic
		    purposes.
B. Records shall be
		    maintained so that the quantity of gas sold and the revenues received under
		    each rate schedule shall be readily available.
When gas supplied through a single meter is used for both
			   residential and commercial purposes, the total revenue shall be included in
			   this account or account 481, Commercial and Industrial Sales, according to the
			   rate schedule which is applied. If the same rate schedules are applicable to
			   both residential and commercial service, classification shall be according to
			   principal use.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › OPERATING REVENUE ACCOUNTS › 1 - SALES OF GAS › Section 481 - Commercial and Industrial Sales

Current through Register 1525, July 5, 2024
A. This account
		    shall include the net billing for gas supplied to commercial and industrial
		    customers.
B. Records shall be
		    maintained so that the quantity of gas sold and revenue received under each
		    rate schedule shall be readily available.
When gas supplied through a single meter is used for both
			   commercial and residential purposes, the total revenue shall be included in
			   this account or in account 480, Residential Sales, according to the rate
			   schedule which is applied. If the same rate schedules are applicable to both
			   residential and commercial service, classification shall be according to
			   principal use.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › OPERATING REVENUE ACCOUNTS › 1 - SALES OF GAS › Section 482 - Other Sales to Public Authorities

Current through Register 1525, July 5, 2024
A. This
		    account shall include the net billing for gas supplied to municipalities or
		    divisions or agencies of federal or state governments, under special contracts
		    or agreements or service classifications, applicable only to public
		    authorities, for general governmental and institutional purposes.
B. Records shall be maintained so that the
		    quantity of gas sold and the revenue received from each customer and from each
		    major special contract shall be readily available.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › OPERATING REVENUE ACCOUNTS › 1 - SALES OF GAS › Section 483 - Sales for Resale

Current through Register 1525, July 5, 2024
A. This account
		    shall include the net billing for gas supplied to other gas utilities or to
		    public authorities for resale purposes.
B. Records shall be maintained so that there
		    shall be readily available the revenues for each customer under each revenue
		    schedule and the billing determinants, as applicable, i.e., volume of gas
		    (actual and billing), contract demand, maximum actual demand, billing demand,
		    and Btu adjustment factor.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › OPERATING REVENUE ACCOUNTS › 1 - SALES OF GAS › Section 484 - Interdepartmental Sales

Current through Register 1525, July 5, 2024
A. This account
		    shall include amounts charged by the gas department at tariff or other
		    specified rates for gas supplied by it to other utility departments.
B. Records shall be maintained so that the
		    quantity of gas supplied each other department and the charge made therefor
		    shall be readily available.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › OPERATING REVENUE ACCOUNTS › 2 - OTHER OPERATING REVENUES › Section 487 - Forfeited Discounts

Current through Register 1525, July 5, 2024
This account shall include the amount of discounts
			 forfeited or additional charges imposed because of the failure of customers to
			 pay gas bill on or before a specified date.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › OPERATING REVENUE ACCOUNTS › 2 - OTHER OPERATING REVENUES › Section 488 - Miscellaneous Service Revenues

Current through Register 1525, July 5, 2024
This account shall include revenues from all miscellaneous
			 services and charges billed to customers which are not specifically provided
			 for in other accounts.
ITEMS
1. Fees for
		    changing, connecting, or disconnecting service.
2. Profit on maintenance of appliances,
		    piping, gas firing and other utilization facilities, or other installations on
		    customers' premises.
3. Net credit
		    or debit (cost less net salvage and less payment from customers) on closing
		    work orders for plant installed for temporary service of less than one year.
		    (See account 185, Temporary Facilities.)
4. Recovery of expenses in connection with
		    gas diversion cases. (Billing for the gas consumed shall be included in the
		    appropriate gas revenue account.)
5. Services performed for other gas companies
		    for testing and adjusting meters, changing charts, etc.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › OPERATING REVENUE ACCOUNTS › 2 - OTHER OPERATING REVENUES › Section 489 - Revenues from Transportation of Gas of Others

Current through Register 1525, July 5, 2024
This account shall include revenues from transporting gas
			 for other companies through the production, transmission, and distribution
			 lines, or compressor stations of the utility.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › OPERATING REVENUE ACCOUNTS › 2 - OTHER OPERATING REVENUES › Section 490 - Sales of Products Extracted from Natural Gas

Current through Register 1525, July 5, 2024
A. This account shall include revenues from
		    sales of gasoline, butane, propane, and other products extracted from natural
		    gas, net of allowances, adjustments, and discounts, including sales of similar
		    products purchased for resale.
B.
		    Records shall be maintained so that the quantity, sales price, and revenues for
		    each type of product sold to each purchaser shall be readily
		    available.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › OPERATING REVENUE ACCOUNTS › 2 - OTHER OPERATING REVENUES › Section 491 - Revenues from Natural Gas Processed by Others

Current through Register 1525, July 5, 2024
A. This account shall include revenues from
		    royalties and permits, or other bases of settlement, for permission granted
		    others to remove products from natural gas of the utility.
B. The records supporting this account shall
		    be so maintained that full information concerning determination of the revenues
		    will be readily available concerning each processor of gas of the utility,
		    including as applicable (a) the Mcf of gas and approximate average Btu content
		    thereof per cubic foot delivered to such other party for processing, (b) the
		    Mcf of gas and approximate average Btu content thereof per cubic foot of gas
		    received back from the processor, (c) the field, general production area, or
		    other source of the gas processed, (d) Mcf of gas used for processing fuel,
		    etc., which is chargeable to the utility, (e) total gallons of each product
		    recovered by the processor and the utility's share thereof, (f) the revenues
		    accruing to the utility, and (g) the basis of determination of the revenues
		    accruing to the utility. Such records shall be maintained even though no
		    revenues are derived from the processor.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › OPERATING REVENUE ACCOUNTS › 2 - OTHER OPERATING REVENUES › Section 493 - Rent from Gas Property

Current through Register 1525, July 5, 2024
A. This account
		    shall include rents received for the use by others of land, buildings, and
		    other property devoted to gas operations by the utility.
B. When property owned by the utility is
		    operated jointly with others under a definite arrangement for sharing the
		    actual expenses among the parties to the arrangement, any amount received by
		    the utility for interest or return or in reimbursement of taxes or depreciation
		    on the property shall be credited to this account.
Do not include rent from property constituting an
			   operating unit or system in this account. (See account 412, Income from Utility
			   Plant Leased to Others.)
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › OPERATING REVENUE ACCOUNTS › 2 - OTHER OPERATING REVENUES › Section 494 - Interdepartmental Rents

Current through Register 1525, July 5, 2024
This account shall include credits for rental charges made
			 against other departments of the utility. In the case of property operated
			 under a definite arrangement to allocate actual costs among the departments
			 using the property, any allowance to the gas department for interest or return
			 and depreciation and taxes shall be credited to this account.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › OPERATING REVENUE ACCOUNTS › 2 - OTHER OPERATING REVENUES › Section 495 - Other Gas Revenues

Current through Register 1525, July 5, 2024
This account shall include revenues derived from gas
			 operations not includible in any of the foregoing accounts.
ITEMS
1.
		    Commission on sale or distribution of gas of others when sold under rates filed
		    by such others.
2. Compensation for
		    minor or incidental services provided for others such as customer billing,
		    engineering, etc.
3. Profit or loss
		    on sale of material and supplies not ordinarily purchased for resale and not
		    handled through merchandising and jobbing accounts.
4. Sales of steam, water, or electricity,
		    including sales or transfers to other departments of the utility.
5. Service charges for storing gas of
		    others.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › OPERATION AND MAINTENANCE EXPENSE ACCOUNTS CLASS A COMPANIES › 1 - PRODUCTION EXPENSES › A - Manufactured Gas Production Expenses › A.1 - Steam Production › Operation › Section 700 - Operation Supervision and Engineering

Current through Register 1525, July 5, 2024
This account shall include the cost of labor and
				  expenses incurred in the general supervision and direction of the operation of
				  steam production. (See operating expense instruction 1.)
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › OPERATION AND MAINTENANCE EXPENSE ACCOUNTS CLASS A COMPANIES › 1 - PRODUCTION EXPENSES › A - Manufactured Gas Production Expenses › A.1 - Steam Production › Operation › Section 701 - Operation Labor

Current through Register 1525, July 5, 2024
This account shall include the cost of direct
				  supervision and labor used in boiler rooms and elsewhere about the premises
				  engaged in the production of steam or assignable to the production of
				  steam.
ITEMS
1.
				Blowing flues.
2. Cleaning
				boilers.
3. Handling coal, coke and
				breeze from place of storage to boilers.
4. Janitorial, messenger, watchmen and
				similar services.
5. Operating
				boilers.
6. Operating
				elevators.
7. Pulverizing
				coal.
8. Pumping tar from storage
				tank to boilers.
9. Removing
				ashes.
10. Testing steam meters,
				gauges and other instruments.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › OPERATION AND MAINTENANCE EXPENSE ACCOUNTS CLASS A COMPANIES › 1 - PRODUCTION EXPENSES › A - Manufactured Gas Production Expenses › A.1 - Steam Production › Operation › Section 702 - Boiler Fuel

Current through Register 1525, July 5, 2024
A. This account
				shall include the cost of coal, oil, gas, or other fuel used in the production
				of steam, including applicable amounts of fuel stock expenses. It shall also
				include the net cost of, or the net amount realized from, the disposal of
				ashes.
B. Records shall be
				maintained to show the quantity and cost of each type of fuel used.
The cost of fuel, except gas, and related fuel
				    stock expenses may be charged initially to appropriate fuel accounts carried
				    under accounts 151, Fuel, and 152, Fuel Stock Expenses, and cleared to this
				    account on the basis of fuel used. See accounts 151 and 152 for basis of fuel
				    costs and includible items of fuel stock expenses.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › OPERATION AND MAINTENANCE EXPENSE ACCOUNTS CLASS A COMPANIES › 1 - PRODUCTION EXPENSES › A - Manufactured Gas Production Expenses › A.1 - Steam Production › Operation › Section 703 - Miscellaneous Steam Expenses

Current through Register 1525, July 5, 2024
This account shall include the cost of materials used
				  and expenses incurred in the production of steam, not includible in the
				  foregoing accounts.
ITEMS
1.
				Boiler compounds
2. Building
				service expenses.
3.
				Chemicals.
4. Communication
				service.
5. Lubricants.
6. Miscellaneous supplies.
7. Pumping supplies and expenses.
8. Purification supplies and
				expenses.
9. Tools, hand.
10. Waste.
11. Water Purchased.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › OPERATION AND MAINTENANCE EXPENSE ACCOUNTS CLASS A COMPANIES › 1 - PRODUCTION EXPENSES › A - Manufactured Gas Production Expenses › A.1 - Steam Production › Operation › Section 704 - Steam Transferred-Cr

Current through Register 1525, July 5, 2024
A. This account
				shall include such portion of the cost of producing steam as is charged to
				other gas operating expense accounts, or to others or to a coordinate
				department under a joint facility arrangement.
B. The records supporting the entries to this
				account shall be so kept that the utility can furnish readily an explanation of
				the bases of the credits to this account and the amounts charged to (1) other
				gas accounts, (2) other utility departments, and (3) outside parties under a
				joint facility arrangement. The records shall show, likewise, the amounts of
				steam production operation and steam production maintenance expenses,
				respectively, chargeable to each of the foregoing.
NOTE A. - If the utility produces gas by a single
				    process at only one plant, credits need not be made to this account for the
				    cost of steam used in such gas production facility.
NOTE B. - Where steam is produced by producer gas
				    equipment or waste heat boilers, and such steam becomes part of the general
				    plant supply, this account should be charged and the steam expense account in
				    the appropriate functional group of accounts (coal gas production, water gas
				    production, etc.) credited with the value of such steam. However, if the steam
				    so produced is used in the same functional operation as that through which
				    derived, such entries need not be
				    made.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › OPERATION AND MAINTENANCE EXPENSE ACCOUNTS CLASS A COMPANIES › 1 - PRODUCTION EXPENSES › A - Manufactured Gas Production Expenses › A.1 - Steam Production › Maintenance › Section 705 - Maintenance Supervision and Engineering

Current through Register 1525, July 5, 2024
This account shall include the cost of labor and
				  expenses incurred in the general supervision and direction of maintenance of
				  steam production facilities. Direct field supervision of specific jobs shall be
				  charged to the appropriate maintenance accounts. (See operating expense
				  instruction 1.)
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › OPERATION AND MAINTENANCE EXPENSE ACCOUNTS CLASS A COMPANIES › 1 - PRODUCTION EXPENSES › A - Manufactured Gas Production Expenses › A.1 - Steam Production › Maintenance › Section 706 - Maintenance of Structures and Improvements

Current through Register 1525, July 5, 2024
This account shall include the cost of labor,
				  materials used and expenses incurred in the maintenance of structures and
				  improvements used in steam production operations, the book cost of which is
				  includible in account 305, Structures and Improvements. (See operating expense
				  instruction 2.)
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › OPERATION AND MAINTENANCE EXPENSE ACCOUNTS CLASS A COMPANIES › 1 - PRODUCTION EXPENSES › A - Manufactured Gas Production Expenses › A.1 - Steam Production › Maintenance › Section 707 - Maintenance of Boiler Plant Equipment

Current through Register 1525, July 5, 2024
This account shall include the cost of labor,
				  materials used and expenses incurred in the maintenance of equipment used in
				  steam production the book cost of which is includible in account 306, Boiler
				  Plant Equipment. (See operating expense instruction 2.)
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › OPERATION AND MAINTENANCE EXPENSE ACCOUNTS CLASS A COMPANIES › 1 - PRODUCTION EXPENSES › A - Manufactured Gas Production Expenses › A.1 - Steam Production › Maintenance › Section 708 - Maintenance of Other Steam Production Plant

Current through Register 1525, July 5, 2024
This account shall include the cost of labor,
				  materials used and expenses incurred in the maintenance of equipment used in
				  steam production operations, the book cost of which is includible in account
				  320, Other Equipment. (See operating expense instruction 2.)
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › OPERATION AND MAINTENANCE EXPENSE ACCOUNTS CLASS A COMPANIES › 1 - PRODUCTION EXPENSES › A - Manufactured Gas Production Expenses › A.2 - Manufactured Gas Production › Operation › Section 710 - Operation Supervision and Engineering

Current through Register 1525, July 5, 2024
This account shall include the cost of labor and
				  expenses incurred in the general supervision and direction of the operation of
				  manufactured gas stations. Direct supervision of specific activities such as
				  steam production and power operations, water gas generation, etc., shall be
				  charged to the appropriate account. (See operating expense instruction
				  1.)
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › OPERATION AND MAINTENANCE EXPENSE ACCOUNTS CLASS A COMPANIES › 1 - PRODUCTION EXPENSES › A - Manufactured Gas Production Expenses › A.2 - Manufactured Gas Production › Operation › Section 711 - Steam Expenses

Current through Register 1525, July 5, 2024
A. This account
				shall include the cost of steam used in manufactured gas production. This
				includes the cost of steam transferred from the gas department's own supply and
				charges for steam transferred from others or from coordinate departments under
				joint facility arrangements. (See account 704, Steam
				Transferred--Cr.)
B. This account
				shall be so kept as to show separately for each source of steam the point of
				delivery, the quantity, the charges therefor, and the bases of such
				charges.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › OPERATION AND MAINTENANCE EXPENSE ACCOUNTS CLASS A COMPANIES › 1 - PRODUCTION EXPENSES › A - Manufactured Gas Production Expenses › A.2 - Manufactured Gas Production › Operation › Section 712 - Other Power Expenses

Current through Register 1525, July 5, 2024
This account shall include the cost of electricity or
				  other power, except steam, used in manufactured gas operation. This includes
				  the cost of power purchased, the operation cost of electricity or other power,
				  such as compressed air, produced by the gas department and charges from others
				  or from coordinate departments for power produced under joint facility
				  arrangements.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › OPERATION AND MAINTENANCE EXPENSE ACCOUNTS CLASS A COMPANIES › 1 - PRODUCTION EXPENSES › A - Manufactured Gas Production Expenses › A.2 - Manufactured Gas Production › Operation › Section 715 - Water Generating Expenses

Current through Register 1525, July 5, 2024
This account shall include the cost of labor used and
				  expenses incurred in the operation of water gas sets exclusive of the cost of
				  fuel and oil for water gas production.
ITEMS
Labor:
1.
				Supervising.
2. Work of the
				following character in connection with the operation of water gas sets
				(excepting the waste heat boiler and auxiliaries):
a. Inspecting, testing, clinkering, lighting
				and starting up.
b. Controlling
				fire and heats with fuel charges, barring and rodding fires, operating grates
				and jackets, taking stains, observing pyrometers, pressures, seal pot water
				flow and stack gases, regulating input materials such as coke, oil, natural
				gas, steam and air.
c. Making
				required flow rate and operating cycle changes.
d. Cleaning and removing ashes, carbon, and
				sediment from the set and connections, the wash box, seal pot, oil spray, duck
				pockets, bootlegs, and collectors, and cleaning and reluting producer set
				doors.
e. Operating, cleaning and
				lubricating fuel charging lorries, blowers, valves, automatic operators, and
				grates, together with their instruments, gauges and controls, also the ash
				belt.