Section 271 - Contributions in Aid of ConstructionA. This account shall include donations or contributions in cash, services, or property from states, municipalities or other governmental agencies, individuals, and others for construction purposes.B. The credits to this account shall not be transferred to earned surplus or to any other account without the approval of the Department.C. The records supporting the entries to this account shall be so kept that the utility can furnish information as to the purpose of each donation, the conditions, if any, upon which it was made, the amount of donations, from (a) states, (b) municipalities, (c) customers, and (d) others, and the amount applicable to each utility department.There shall not be included in this account advances for construction which are ultimately to be repaid wholly or in part. (See account 252, Customer Advances for Construction.)