220 CMR, 50, 8
Current through Register 1533, October 25, 2024
Underlying accounting data shall be maintained so that the distribution of the cost of labor charged direct to the various accounts will be readily available. Such underlying data shall permit a reasonably accurate distribution to be made of the cost of labor charged initially to clearing accounts so that the total labor cost may be classified among construction, cost of removal, gas operating functions (manufactured and purchased gas, transmission and distribution, etc.) and nonutility operations.
220 CMR, 50, 8