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 › OPERATION AND MAINTENANCE EXPENSE ACCOUNTS CLASS A COMPANIES › 3 - TRANSMISSION AND DISTRIBUTION EXPENSES › Operation › Section 855 - Fuel and Power for Compressor Stations

Current through Register 1525, July 5, 2024
A.
			 This account shall include the cost of gas, coal, oil, or other fuel, or
			 electricity, used for the operation of transmission and distribution compressor
			 stations, including applicable amounts of fuel stock expenses.
B. Records shall be maintained to show the
			 quantity of each type of fuel consumed or electricity used at each compressor
			 station, the average Btu content per fuel unit, and the cost of such fuel or
			 power.
The cost of fuel, includible in this amount, and
				related fuel stock expenses may be charged initially to appropriate fuel
				accounts carried in 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
				the basis of fuel costs and includible 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 › 3 - TRANSMISSION AND DISTRIBUTION EXPENSES › Operation › Section 857 - Measuring and Regulating Station Expenses

Current through Register 1525, July 5, 2024
This account shall include the cost of labor, materials
			   used and expenses incurred in operating transmission and distribution measuring
			   and regulating stations.
ITEMS
Labor:
1.
			 Supervising.
2. Recording pressures
			 and changing charts, reading meters, etc.
3. Estimating lost meter registrations, etc.,
			 except as purchases and sales.
4.
			 Calculating gas volumes from meter charts, except gas purchases and
			 sales.
5. Adjusting and calibrating
			 measuring equipment, changing meters, orifice plates, gauges, clocks, etc. not
			 in connection with construction or maintenance.
6. Testing gas samples, inspecting and
			 testing gas sample tanks and other meter engineers' equipment, determining
			 specific gravity and Btu content of gas.
7. Inspecting and testing equipment not
			 specifically to determine necessity for repairs, including pulsation
			 tests.
8. Cleaning and lubricating
			 equipment.
9. Keeping log and other
			 operating records, preparing reports of operation, etc.
10. Attending boilers and operating other
			 accessory equipment.
11. Installing
			 and removing district gauges for pressure survey.
12. Thawing freeze in gauge pipe.
13. Inspecting and pumping drips, dewatering
			 manholes and pits, inspecting sumps, cleaning pits, etc., blowing meter
			 drips.
14. Moving equipment, minor
			 structures, etc., not in connection with maintenance or construction.
Materials and Expenses:
15. Charts and printed forms.
16. Lubricants, wiping rags, waste.
17. Employees' transportation and travel
			 expenses.
18. Freight, express,
			 parcel post, trucking and other transportation.
19. Utility services: light, water,
			 telephone.
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 › 3 - TRANSMISSION AND DISTRIBUTION EXPENSES › Operation › Section 858 - Transmission and Compression of Gas by Others

Current through Register 1525, July 5, 2024
A. This account shall include amounts paid to
			 others for the transmission and compression of gas of the utility.
B. Records supporting this account shall be
			 so maintained that there shall be readily available for each agreement, name of
			 other party, Mcf of gas delivered to the other party for transmission or
			 compression of the Mcf of gas received back by the utility after transmission
			 or compression, points of delivery to and receipt of gas from other party,
			 amount and basis of charges for the transmission or compression
			 service.
If in connection with any gas delivered to another for
				transmission or compression such other party also processes the gas for
				extraction of gasoline or other salable products, credits attributable to the
				products so extracted shall be made to account 491, Revenues from Natural Gas
				Processed by Others, to the end that amounts recorded in this account shall
				only be charges for transmission or compression
				service.
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 › 3 - TRANSMISSION AND DISTRIBUTION EXPENSES › Operation › Section 874 - Mains and Services Expenses

Current through Register 1525, July 5, 2024
This account shall include the cost of labor, materials
			   used and expenses incurred in operating transmission and distribution system
			   mains and services.
ITEMS
Labor:
1.
			 Supervising.
2. Walking or
			 patrolling lines.
3. Attending
			 valves, lubricating valves and other equipment, blowing and cleaning lines and
			 drips, draining water from lines, thawing freezes.
4. Taking line pressures, changing pressure
			 charts, operating alarm gauges.
5.
			 Building and repairing gate boxes, foot bridges, stiles, etc. used in main
			 operations, erecting line markers and warning signs, etc.
6. Cleaning debris, cutting grass and weeds
			 on rights-of-way.
7. Inspecting and
			 testing equipment not specifically to determine necessity for
			 repairs.
8. Protecting utility
			 property during work by others.
9.
			 Standby time of emergency crews, responding to fire calls, etc.
10. Locating and inspecting valve boxes or
			 drip riser boxes, service lines, mains, etc.
11. Cleaning and repairing tools used in
			 mains operations, making tool boxes, etc.
12. Cleaning structures and
			 equipment.
13. Driving trucks used
			 in mains and service operations.
14. Making routine leak survey.
15. Oil fogging.
Materials and Expenses:
16. Line markers and warning signs.
17. Lumber, nails, etc., used in building and
			 repairing gate boxes, foot bridges, etc.
18. Charts.
19. Scrubber oils.
20. Hand tools.
21. Lubricants, wiping rags, waste,
			 etc.
22. Freight, express, parcel
			 post, trucking and other transportation.
23. Uniforms.
24. Employee transportation and travel
			 expenses.
25. Janitor and washroom
			 supplies.
26. Utility services:
			 light, water, telephone.
27. Gas
			 used in mains operations.
28. Oil
			 for fogging.
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 › 3 - TRANSMISSION AND DISTRIBUTION EXPENSES › Operation › Section 878 - Meter and House Regulator Expenses

Current through Register 1525, July 5, 2024
This account shall include the cost of labor, materials
			   used and expenses incurred in connection with removing, resetting, changing,
			   testing, and servicing customer meters and house regulators.
ITEMS
Labor:
(a)
			 Removing, reinstalling, and changing or exchanging customer meters and house
			 regulators:
1. Initiating or terminating
			 service, including incidental meter reading.
2. Periodic replacement of meters and house
			 regulators because of age.
3.
			 Changing or exchanging meters and house regulators because of complaints or
			 removal for inspection.
4.
			 Resetting meters on existing connections.
5. Handling meters and house regulators to
			 and from customer premises and meter shop.
6. Listing, tagging, and placing meter
			 labels, etc., for removed and reset meters.
7. Changing position of meters or house
			 regulators on the same premises.
8.
			 Installing or removing blank linings.
9. Unproductive calls, etc.
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 › 3 - TRANSMISSION AND DISTRIBUTION EXPENSES › Operation › Section 879 - Customer Installations Expenses

Current through Register 1525, July 5, 2024
A. This
			 account shall include the cost of labor, materials used and expenses incurred
			 in work on customer premises other than expenses includible in account 878,
			 Meter and House Regulator Expenses, including the cost of servicing
			 customer-owned appliances when the cost of such work is borne by the
			 utility.
B. Damage to customer
			 equipment by employees of the utility, whether incidental to the work or the
			 result of negligence, shall be charged to the job on which the employee was
			 engaged at the time of damage.
ITEMS
Labor:
1.
			 Supervising.
2. Altering
			 customer-owned service extensions or meter connections.
3. Investigating and correcting pressure
			 difficulties or stoppages in customer-owned piping.
4. Adjusting and repairing burner pilots
			 because of impurities in the gas or failure of the distribution
			 system.
5. Oiling or spraying noisy
			 customer meters.
6. Investigating
			 and stopping gas leaks on customers' premises caused by defective meter,
			 customer-owned piping, or customer appliances.
7. Inspecting new installations to determine
			 that the customers' equipment and piping are properly installed and
			 connected.
8. Consolidated meter
			 installations, without change of size, due to elimination of separate meters
			 for different service classifications.
9. Investigating and adjusting complaints of
			 service on customers' premises.
10.
			 Gas load surveys, including the incidental preparations and replacement of
			 meters.
11. Unproductive
			 calls.
12. Stenographic and
			 clerical work.
13. Janitorial
			 service, etc.
14. Installing demand
			 or test meters.
15. Inspecting,
			 cleaning, repairing and adjusting customer-owned appliances for domestic,
			 industrial, or commercial use, including house heating furnaces and other space
			 heating appliances, hotel and restaurant appliances.
16. Replacing defective parts in
			 customer-owned appliances and salvaging reusable appliance parts.
Materials and Expenses:
17. Lubricants, wiping rags, waste,
			 etc.
18. Uniforms.
19. Replacement parts for
			 appliances.
20. Office supplies,
			 printing and stationery.
21.
			 Janitor, washroom, first aid supplies, etc.
22. Employees' transportation and travel
			 expenses.
23. Utility services:
			 light, water, telephone.
Amounts billed customers for any work, the cost of
				which is charged to this account, shall be credited to this account. Any excess
				over costs resulting therefrom shall be transferred to account 488,
				Miscellaneous Service Revenues.
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 › 3 - TRANSMISSION AND DISTRIBUTION EXPENSES › Operation › Section 880 - Other Expenses

Current through Register 1525, July 5, 2024
This account shall include the cost of transmission and
			   distribution maps and records, transmission and distribution office expenses,
			   and the cost of labor and materials used and expenses incurred in transmission
			   and distribution system operations not provided for elsewhere, including the
			   expenses of operating street lighting systems.
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 › 3 - TRANSMISSION AND DISTRIBUTION EXPENSES › Operation › Section 881 - Rents

Current through Register 1525, July 5, 2024
This account shall include rents for property of others
			   used, occupied or operated in connection with the operation of the transmission
			   and distribution system. Include herein rentals paid for regular sites,
			   railroad crossings, rights-of-way, annual payments to governmental bodies and
			   others for use of public or private lands, and reservations for rights-of-way.
			   (See 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 › OPERATION AND MAINTENANCE EXPENSE ACCOUNTS CLASS A COMPANIES › 3 - TRANSMISSION AND DISTRIBUTION EXPENSES › Maintenance › Section 885 - 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
			   transmission and distribution system 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 › 3 - TRANSMISSION AND DISTRIBUTION EXPENSES › Maintenance › Section 886 - 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, the book cost of
			   which is includible in account 366, 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 › 3 - TRANSMISSION AND DISTRIBUTION EXPENSES › Maintenance › Section 887 - Maintenance of Mains

Current through Register 1525, July 5, 2024
This account shall include the cost of labor, materials
			   used and expenses incurred in the maintenance of transmission and distribution
			   mains, the book cost of which is includible in account 367, Mains. (See
			   operating expense instruction 2.)
ITEMS
1.
			 Supervising.
2. Trenching,
			 backfilling, and breaking and restoring pavement in connection with the
			 installation of leak or reinforcing clamps.
3. Work performed as the result of municipal
			 improvements, such as street widening, sewers, etc., where the gas mains are
			 not retired.
4. Municipal
			 inspections relating to maintenance work.
5. Other work of the following character:
a. Locating leaks incident to
			 maintenance.
b. Cutting off mains
			 without replacement. (Minor cuts not retired.)
c. Repairing leaking joints.
d. Repairing broken mains.
e. Repairing leaks on main drip riser or
			 valve test pipe.
f. Bringing main
			 valve box, main drip riser box, valve test pipe box, or pressure pipe roadway
			 box up to grade.
g. Cleaning,
			 repainting, coating and wrapping exposed mains.
h. Repacking main valves.
i. Locating and clearing gas main
			 faults.
j. Lowering and changing
			 location of mains.
k. Trenching,
			 backfilling, cutting-in or removal of pipe not retired in connection with the
			 installation of leak clamps, valves, or drips.
l. Watching and lamping open cuts associated
			 with maintenance.
m. Restoration of
			 permanent pavement in connection with work chargeable to maintenance.
n. Emergency stand-by time
			 associated with maintenance.
o.
			 Repairing sewers, drains, walls, etc., when damaged by maintenance
			 work.
p. Making electrolysis tests
			 to maintain life of plant.
q.
			 Repairing property of others damaged by maintenance work.
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 › 3 - TRANSMISSION AND DISTRIBUTION EXPENSES › Maintenance › Section 888 - Maintenance of Compressor Station 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, the book cost of
			   which is includible in account 368, Compressor Station 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 › 3 - TRANSMISSION AND DISTRIBUTION EXPENSES › Maintenance › Section 889 - Maintenance of Measuring and Regulating Station 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, the book cost of
			   which is includable in account 369, Measuring and Regulating Station 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 › 3 - TRANSMISSION AND DISTRIBUTION EXPENSES › Maintenance › Section 892 - Maintenance of Services

Current through Register 1525, July 5, 2024
This account shall include the cost of labor, materials
			   used and expenses incurred in the maintenance of services, the book cost of
			   which is includible in account 380, Services. (See operating expense
			   instruction 2.)
ITEMS
1.
			 Supervising.
2. Testing pipe for
			 leaks and condition of wrapping.
3.
			 Testing for, locating, and clearing trouble on company-maintained
			 services.
4. Inspecting and testing
			 after repairs have been made.
5.
			 Reporting on the condition of gas services to determine the need for
			 repairs.
6. Making minor repairs
			 and changes.
7. Rearranging and
			 changing the location of services not retired.
8. Repairing service valves for
			 reuse.
9. Stopping leaks on service
			 pipes and drip risers.
10. Lowering
			 and raising curb boxes to grade.
11. Replacing less than a complete service,
			 when not retired.
12. Installing
			 fittings, valves, drips, frost protection devices, or replacing similar items
			 on existing services.
13. Cutting
			 and replacing pavement, pavement base and sidewalks in connection with
			 maintenance work.
14. Restoring
			 condition of services damaged by fire, storm, leakage, flood, accident or other
			 casualties.
15. Repairing property
			 of others damaged by maintenance work.
16. Transferring services in connection with
			 the installation of new mains.
17.
			 Installing, maintaining, and removing temporary facilities to prevent the
			 interruption of service.
18.
			 Converting low pressure gas distribution service to medium or high pressure
			 service.
19. Relocating and
			 rerouting gas service temporarily during alterations of buildings.
20. Performing work resulting from municipal
			 improvements, such as street widening, sewers, etc.
21. Replacing service valve box or drip riser
			 box.
22. Installing, removing or
			 replacing service valve, drip pot, or drip riser.
23. Repacking service valve.
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 › 3 - TRANSMISSION AND DISTRIBUTION EXPENSES › Maintenance › Section 893 - Maintenance of Meters and House Regulators

Current through Register 1525, July 5, 2024
This account shall include the cost of labor, materials
			   used and expenses incurred in the maintenance of meters and house regulators,
			   the book cost of which is includible in accounts 381, Meters, and 383, House
			   Regulators. (See operating expense instruction 2.)
ITEMS
1.
			 Inspecting and testing meters and house regulators on customers' premises or in
			 shops in connection with repairs.
2. Cleaning, repairing, and painting meters,
			 house regulators, and accessories and equipment.
3. Repairing testing equipment.
4. Rebuilding and overhauling meters without
			 changing their rated capacities.
5.
			 Resealing house regulators with mercury, replacing diaphragms, springs and
			 other defective or worn parts.
6.
			 Replacing or adding any item not constituting a retirement unit.
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 › 3 - TRANSMISSION AND DISTRIBUTION EXPENSES › Maintenance › Section 894 - Maintenance of Other 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 street lighting equipment and
			   all other transmission and distribution system equipment not provided for
			   elsewhere, the book cost of which is includible in accounts 386, Other Property
			   on Customers' Premises, 387, Other Equipment, and 397, Communication 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 › 4 - CUSTOMER ACCOUNTS EXPENSES › Operation › Section 901 - Supervision

Current through Register 1525, July 5, 2024
This account shall include the cost of labor and expenses
			   incurred in the general direction and supervision of customer accounting and
			   collecting activities. Direct supervision of a specific activity shall be
			   charged to account 902, Meter Reading Expenses, or account 903, Customer
			   Records and Collection Expenses, as appropriate. (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 › 4 - CUSTOMER ACCOUNTS EXPENSES › Operation › Section 902 - Meter Reading Expenses

Current through Register 1525, July 5, 2024
This account shall include the cost of labor, materials
			   used and expenses incurred in reading customer meters, and determining
			   consumption when performed by employees engaged in reading meters.
ITEMS
Labor:
1.
			 Addressing forms for obtaining meter readings by mail.
2. Changing and collecting meter charts used
			 for billing purposes.
3. Inspecting
			 time clocks, checking seals, etc., when performed by meter readers and the work
			 represents a minor activity incidental to regular meter reading
			 routine.
4. Meter reading--small
			 consumption, and obtaining load information for billing purposes. (Exclude and
			 charge to account 878, Meter and House Regulator Expenses, or to account 903,
			 Customer Records and Collection Expenses, as applicable, the cost of obtaining
			 meter readings, first and final, if incidental to the operation of removing or
			 resetting, sealing or locking, and disconnecting, or reconnecting
			 meters.)
5. Measuring gas--large
			 consumption, including reading meters, changing charts, calculating charts,
			 estimating lost meter registrations, determining specific gravity, etc., for
			 billing purposes.
6. Computing
			 consumption from meter reader's book or from reports by mail when done by
			 employees engaged in reading meters.
7. Collecting from prepayment meters when
			 incidental to meter reading.
8.
			 Maintaining record of customers' keys.
9. Computing estimated or average consumption
			 when performed by employees engaged in reading meters.
Materials and Expenses:
10. Badges, lamps, and uniforms.
11. Demand charts, meter books and binders
			 and forms for recording readings, but not the cost of preparation.
12. Postage and supplies used in obtaining
			 meter readings by mail.
13.
			 Transportation, meals, and incidental 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 › 4 - CUSTOMER ACCOUNTS EXPENSES › Operation › Section 904 - Uncollectible Accounts

Current through Register 1525, July 5, 2024
This account shall be charged with amounts sufficient to
			   provide for losses from uncollectible utility revenues. Concurrent credits
			   shall be made to account 260, Reserve for Uncollectible Accounts - Cr. Losses
			   from uncollectible accounts shall be charged to account 260.
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 › 4 - CUSTOMER ACCOUNTS EXPENSES › Operation › Section 905 - Miscellaneous Customer Accounts Expenses

Current through Register 1525, July 5, 2024
This account shall include the cost of labor, materials
			   used and expenses incurred not provided for in other accounts.
ITEMS
Labor:
1.
			 General clerical and stenographic work.
2. Miscellaneous labor.
Materials and Expenses:
3. Communication service.
4. Miscellaneous office supplies and expenses
			 and stationery and printing other than those specifically provided for in
			 accounts 902, Meter Reading Expenses, and 903, Customer Records and Collection
			 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 › 5 - SALES EXPENSES › Operation › Section 911 - Supervision

Current through Register 1525, July 5, 2024
This account shall include the cost of labor and expenses
			   incurred in the general direction and supervision of sales activities, except
			   merchandising. Direct supervision of a specific activity, such as
			   demonstrating, selling, or advertising, shall be charged to the account wherein
			   the costs of such activity are included. (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 › 5 - SALES EXPENSES › Operation › Section 912 - Demonstrating and Selling Expenses

Current through Register 1525, July 5, 2024
This account shall include the cost of labor, materials
			   used and expenses incurred in promotional, demonstrating, and selling
			   activities, except by merchandising, the object of which is to promote or
			   retain the use of utility services by present and prospective customers.
ITEMS
Labor:
1.
			 Demonstrating uses of utility services.
2. Conducting cooking schools, preparing
			 recipes, and related home service activities.
3. Exhibitions, displays, lectures, and other
			 programs designed to promote use of utility services.
4. Experimental and development work in
			 connection with new and improved appliances and equipment, prior to general
			 public acceptance.
5. Solicitation
			 of new customers or of additional business from old customers, including
			 commissions paid employees.
6.
			 Engineering and technical advice to present or prospective customers in
			 connection with promoting or retaining the use of utility services.
7. Special customer canvasses when their
			 primary purpose is the retention of business or the promotion of new business.
Materials and Expenses:
8. Supplies and expenses pertaining to
			 demonstration, and experimental and development activities.
9. Booth and temporary space
			 rental.
10. Loss in value on
			 equipment and appliances used for demonstration purposes.
11. Transportation, meals, and incidental
			 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 › 5 - SALES EXPENSES › Operation › Section 916 - Miscellaneous Sales Expenses

Current through Register 1525, July 5, 2024
This account shall include the cost of labor, materials
			   used and expenses incurred in connection with sales activities, except
			   merchandising, which are not includible in other sales expense accounts.
ITEMS
Labor:
1.
			 General clerical and stenographic work not assigned to specific
			 functions.
2. Special analysis of
			 customer accounts and other statistical work for sales purposes not a part of
			 the regular customer accounting and billing routine.
3. Miscellaneous labor.
Materials and Expenses:
4. Communication service.
5. Printing, postage, and office supplies and
			 expenses applicable to sales activities, except those chargeable to account
			 913, Advertising 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 › 6 - ADMINISTRATIVE AND GENERAL EXPENSES › Operation › Section 920 - Administrative and General Salaries

Current through Register 1525, July 5, 2024
A. This
			 account shall include the compensation (salaries, bonuses, and other
			 consideration for services, but not including directors' fees) of officers,
			 executives, and other employees of the utility properly chargeable to utility
			 operations and not chargeable directly to a particular operating
			 function.
B. This account may be
			 subdivided in accordance with a classification appropriate to the departmental
			 or other functional organization 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 › OPERATION AND MAINTENANCE EXPENSE ACCOUNTS CLASS A COMPANIES › 6 - ADMINISTRATIVE AND GENERAL EXPENSES › Operation › Section 921 - Office Supplies and Expenses

Current through Register 1525, July 5, 2024
A. This
			 account shall include office supplies and expenses incurred in connection with
			 the general administration of the utility's operations which are assignable to
			 specific administrative or general departments and are not specifically
			 provided for in other accounts. This includes the expenses of the various
			 administrative and general departments, the salaries and wages of which are
			 includible in account 920, Administrative and General Expenses.
B. This account may be subdivided in
			 accordance with a classification appropriate to the departmental or other
			 functional organization of the utility.
NOTE. - Office expenses which are clearly applicable to
			   any group of operating expenses other than the administrative and general group
			   shall be included in the appropriate account in such group. Further, general
			   expenses which apply to the utility as a whole rather than to a particular
			   administrative function shall be included in account 930, Miscellaneous General
			   Expenses.
ITEMS
1.
			 Automobile service, including charges through clearing account.
2. Bank messenger and service
			 charges.
3. Books, periodicals,
			 bulletins, and subscriptions to newspapers, newsletters, tax services,
			 etc.
4. Building service expenses
			 for customer accounts, sales, and administrative and general
			 purposes.
5. Communication service
			 expenses.
6. Cost of individual
			 items of office equipment used by general departments which are of small value
			 or short life.
7. Membership fees
			 and dues in trade, technical and professional associations paid by the utility
			 for employees. (Company memberships are includible in account 930,
			 Miscellaneous General Expenses.)
8.
			 Office supplies and expenses.
9.
			 Payment of court costs, witness fees, and other expenses of legal
			 department.
10. Postage, printing
			 and stationery.
11. Meals,
			 traveling, and incidental 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 › 6 - ADMINISTRATIVE AND GENERAL EXPENSES › Operation › Section 922 - Administrative Expenses Transferred - Cr

Current through Register 1525, July 5, 2024
This account shall be credited with administrative
			   expenses recorded in accounts 920, Administrative and General Salaries, and
			   921, Office Supplies and Expenses, which are transferred to construction costs
			   or to nonutility accounts. (See gas plant instruction 4.)
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 › 6 - ADMINISTRATIVE AND GENERAL EXPENSES › Operation › Section 923 - Outside Services Employed

Current through Register 1525, July 5, 2024
A. This
			 account shall include the fees and expenses of professional consultants and
			 others for general services which are not applicable to a particular operating
			 function or to other accounts. It shall include also the pay and expenses of
			 persons engaged for a special or temporary administrative or general purpose in
			 circumstances where the person so engaged is not considered as an employee of
			 the utility.
B. This account shall
			 be so maintained as to permit ready summarization according to the nature of
			 service and the person furnishing the same.
ITEMS
1. Fees,
			 pay and expenses of accountants and auditors, actuaries, appraisers, attorneys,
			 engineering consultants, management consultants, negotiators, public relations
			 counsel, tax consultants, etc.
2.
			 Supervision fees and expenses paid under contracts for general management
			 services.
Do not include inspection and brokerage fees and
				commissions chargeable to other accounts, or fees and expenses in connection
				with security issues which are includible in the expenses of issuing
				securities.
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 › 6 - ADMINISTRATIVE AND GENERAL EXPENSES › Operation › Section 924 - Property Insurance

Current through Register 1525, July 5, 2024
A. This account
			 shall include the cost of insurance or reserve accruals to protect the utility
			 against losses and damages to owned or leased property used in its utility
			 operations. It shall include also the cost of labor and related supplies and
			 expenses incurred in property insurance activities.
B. Recoveries from insurance companies or
			 others for property damages shall be credited to the account charged with the
			 cost of the damage. If the damaged property has been retired, the credit shall
			 be to the appropriate account for reserve for depreciation.
C. Records shall be kept so as to show the
			 amount of coverage for each class of insurance carried, the property covered,
			 and the applicable premiums. Any dividends distributed by mutual insurance
			 companies shall be credited to the accounts to which the insurance premiums
			 were charged.
ITEMS
1.
			 Premiums payable to insurance companies for fire, storm, burglary, boiler
			 explosion, lightning, fidelity, riot, and similar insurance.
2. Amounts credited to account 261, Property
			 Insurance Reserve, for similar protection.
3. Special costs incurred in procuring
			 insurance.
4. Insurance inspection
			 service.
5. Insurance counsel,
			 brokerage fees, and expenses.
NOTE A. - The cost of insurance or reserve accruals
			   capitalized shall be charged to construction either directly or by transfer to
			   construction work orders from the account.
NOTE B. - The cost of insurance or reserve accruals for
			   the following classes of property shall be charged as indicated:
(1) Materials and supplies and stores
			 equipment, to account 163, Stores Expense or appropriate materials
			 account.
(2) Transportation and
			 other general equipment, to appropriate clearing accounts that may be
			 maintained.
(3) Utility plant
			 leased to others, to account 412, Income from Utility Plant Leased to
			 Others.
(4) Nonutility property, to
			 the appropriate nonutility income account.
(5) Merchandise and jobbing property, to
			 account 415, Income from Merchandising, Jobbing and Contract Work.
NOTE C. - The cost of labor and related supplies and
			   expenses of administrative and general employees, who are only incidentally
			   engaged in property insurance work, may be included in accounts 920,
			   Administrative and General Salaries, and 921, Office Supplies and Expenses, as
			   appropriate.
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 › 6 - ADMINISTRATIVE AND GENERAL EXPENSES › Operation › Section 925 - Injuries and Damages

Current through Register 1525, July 5, 2024
A. This account
			 shall include the cost of insurance or reserve accruals to protect the utility
			 against injuries and damages claims of employees or others, losses of such
			 character not covered by insurance, and expenses incurred in settlement of
			 injuries and damage claims. It shall also include the cost of labor and related
			 supplies and expenses incurred in injuries and damages activities.
B. Reimbursements from insurance companies or
			 others for expenses charged hereto on account of injuries and damages and
			 insurance dividends or refunds shall be credited to this account.
ITEMS
1.
			 Premiums payable to insurance companies for protection against claims from
			 injuries and damages by employees or others, such as public liability, property
			 damages, casualty, employee liability, etc., and amounts credited to account
			 262, Injuries and Damages Reserve, for similar protection.
2. Losses not covered by insurance or reserve
			 accruals on account of injuries or deaths to employees or others and damages to
			 the property of others.
3. Fees and
			 expenses of claim investigators.
4.
			 Payment of awards to claimants for court costs and attorneys'
			 services.
5. Medical and hospital
			 service and expenses for employees as the result of occupational injuries, or
			 resulting from claims of others.
6.
			 Compensation payments under workmen's compensation laws.
7. Compensation paid while incapacitated as
			 the result of occupational injuries. (See Note A.)
8. Cost of safety, accident prevention and
			 similar educational activities.
NOTE A. - Payments to or in behalf of employees for
				accident or death benefits, hospital expenses, medical supplies or for salaries
				while incapacitated for service or on leave of absence beyond periods normally
				allowed, when not the result of occupational injuries, shall be charged to
				account 926, Employee Pensions and Benefits. (See also Note B of Account
				926.)
NOTE B. - The cost of injuries and damages or reserve
				accruals capitalized shall be charged to construction directly or by transfer
				to construction work orders from this account.
NOTE C. - Exclude here from the time and expenses of
				employees (except those engaged in injuries and damages activities) spent in
				attendance at safety and accident prevention educational meetings, if occurring
				during the regular work period.
NOTE D. - The cost of labor and related supplies and
				expenses of administrative and general employees, who are only incidentally
				engaged in injuries and damages activities, may be included in accounts 920,
				Administrative and General Salaries, and 921, Office Supplies and Expenses, as
				appropriate.
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 › 6 - ADMINISTRATIVE AND GENERAL EXPENSES › Operation › Section 928 - Regulatory Commission Expenses

Current through Register 1525, July 5, 2024
A. This
			 account shall include all expenses (except pay of regular employees only
			 incidentally engaged in such work) properly includible in utility operating
			 expenses, incurred by the utility in connection with formal cases before the
			 Department, or other regulatory bodies, or cases in which such a body is a
			 party.
B. Amounts of such expenses
			 which by approval or direction of the Department are to be spread over future
			 periods shall be charged to account 186, Miscellaneous Deferred Debits, and
			 amortized by charges to this account.
C. The utility shall be prepared to show the
			 cost of each formal case.
ITEMS
1.
			 Salaries, fees, retainers, and expenses of counsel, solicitors, attorneys,
			 accountants, engineers, clerks, attendants, witnesses, and others engaged in
			 the prosecution of, or defense against petitions or complaints presented to
			 regulatory bodies, or in the valuation of property owned or used by the utility
			 in connection with such cases.
2.
			 Office supplies and expenses, stationery and printing, traveling expenses, and
			 other expenses incurred directly in connection with formal cases before the
			 Department or other regulatory bodies.
NOTE A. - Exclude from this account and include in
				other appropriate operating expense accounts, expenses incurred in the
				improvement of service, additional inspection, or rendering reports, which are
				made necessary by the rules and regulations, or orders, of the Department or
				other regulatory bodies.
NOTE B. - Do not include in this account amounts
				includible in account 181, Unamortized Debt Discount and Expense, or account
				192, Capital Stock Expense.
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 › 6 - ADMINISTRATIVE AND GENERAL EXPENSES › Operation › Section 929 - Duplicate Charges - Cr

Current through Register 1525, July 5, 2024
This account shall include concurrent credits for charges
			   which may be made to operating expenses or to other accounts for the use of
			   utility service from its own supply. Include, also, offsetting credits for any
			   other charges made to operating expenses for which there is no direct money
			   outlay.
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 › 6 - ADMINISTRATIVE AND GENERAL EXPENSES › Operation › Section 930 - Miscellaneous General Expenses

Current through Register 1525, July 5, 2024
This account shall include the cost of labor and expenses
			   incurred in connection with the general management of the utility not provided
			   for elsewhere.
ITEMS
Labor:
1.
			 Miscellaneous labor not elsewhere provided for.
Expenses:
2. Industry association dues for company
			 memberships.
3. Contributions for
			 conventions and meetings of the industry.
4. Experimental and general research work for
			 the industry.
5. Communication
			 service not chargeable to other accounts.
6. Trustee, registrar, and transfer agent
			 fees and expenses.
7. Stockholders
			 meeting expenses.
8. Dividend and
			 other financial notices.
9.
			 Printing and mailing dividend checks.
10. Directors' fees and expenses.
11. Publishing and distributing annual
			 reports to stockholders.
12.
			 Institutional or good will advertising.
13. Public notices of financial, operating,
			 and other data required by regulatory statutes, not including, however, notices
			 required in connection with security issues or acquisitions of
			 property.
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 › 6 - ADMINISTRATIVE AND GENERAL EXPENSES › Operation › Section 931 - Rents

Current through Register 1525, July 5, 2024
This account shall include rents properly includible in
			   utility operating expenses for the property of others used, occupied, or
			   operated in connection with the customer accounts, sales, and general and
			   administrative functions of the utility. (See 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 › OPERATION AND MAINTENANCE EXPENSE ACCOUNTS CLASS A COMPANIES › 6 - ADMINISTRATIVE AND GENERAL EXPENSES › Maintenance › Section 932 - Maintenance of General Plant

Current through Register 1525, July 5, 2024
A. This account
			 shall include the cost assignable to customer accounts, sales and
			 administrative and general functions of labor, materials used and expenses
			 incurred in the maintenance of property, the book cost of which is includible
			 in account 390, Structures and Improvements, account 391, Office Furniture and
			 Equipment, and account 398, Miscellaneous Equipment. (See operating expense
			 instruction 2.)
B. Maintenance
			 expenses on office furniture and equipment used elsewhere than in general,
			 commercial and sales offices shall be charged to the following accounts:
Manufactured gas production
Account 708, 742
Local Storage
Account 846
Transmission and Distribution expenses
Account 894
Merchandise and jobbing
Account 415
Garages, shops, etcetera
Appropriate clearing account, if used.
NOTE. - Maintenance of plant included in other general
				equipment accounts, shall be included herein unless charged to clearing
				accounts or to the particular functional maintenance expense accounts indicated
				by the use of the equipment.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 51.00 - Uniform System Of Accounts For Electric Companies › Section 51.01 - General

Current through Register 1525, July 5, 2024
(1)
Adoption of the Federal
		Energy Regulatory Commission's Uniform System of Accounts
. The
		Massachusetts Department of Public Utilities adopts the Federal Energy
		Regulatory Commission's ("FERC") Uniform System of Accounts, Part 101 and the
		accompanying definitions, as published in 18 C.F.R., Part 101, revised as of
		April 1, 1981, with certain modifications.
		220 CMR
		51.02 summarizes the modifications.
		220 CMR
		51.03 addresses the specific changes by
		presenting the modified text which replaces or supplements the FERC
		text.
(2)
Amendments
. Amendments to this system may be initiated
		by interested parties or by the Commission as they deem necessary.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 51.00 - Uniform System Of Accounts For Electric Companies › Section 51.02 - Summary of Modifications to the FERC System

Current through Register 1525, July 5, 2024
220 CMR 51.02 summarizes the major modifications to the FERC
		  system. This summary is intended to present a general overview of the changes
		  to the FERC system; it is not intended to be a comprehensive presentation of
		  all the changes. The actual textual changes are presented in
		  220 CMR
		  51.03. In the event there is a conflict
		  between 220 CMR 51.02 and
		  51.03,
		  51.03
		  shall prevail.
(1)
Changes
		to the Definition Section
(a)
		The word "Commission" shall mean the Department of Public Utilities except in
		specific instances (which are cited in
		220 CMR
		51.03 ) where FERC is the appropriate
		agency.
(b) All references to the
		stated value of no par stocks are deleted since companies subject to M.G.L. c.
		164, § 6, cannot issue no par stocks.