Section 259 - Reserve for Amortization of Property Held for Future UseA. This account shall be credited with amounts charged to account 421, Miscellaneous Nonoperating Income, for amortization expense on property included in account 105, Property Held for Future Use. Include, also, the balance of the reserve for depreciation of property which may be transferred to account 105, Property Held for Future Use, from other property accounts.B. 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.See also note to account 256, Reserve for Depreciation of Property Held for Future Use.