Section 255 - Reserve for Depreciation of Utility Plant Leased to OthersA. This account shall be credited with amounts charged to account 412, Income from Utility Plant Leased to Others, for current depreciation expense or to account 435, Miscellaneous Debits to Surplus, for past accrued depreciation of property included in account 104, Utility Plant Leased to Others. Include, also, credits for depreciation applicable to plant acquired as operating units or systems, to plant donated to the utility or for losses transferred to account 182, Extraordinary Property Losses.B. The requirements of account 254, Reserve for Depreciation of Utility Plant in Service, regarding retirements chargeable thereto and subsidiary data to be maintained shall be applicable likewise to this account.C. The utility is restricted in its use of this account to the purposes set forth above. It shall not transfer any portion of this account to surplus or make any other use thereof without authorization by the Department.