Statutes, codes, and regulations
Code of Massachusetts Regulations
Department 220 CMR - DEPARTMENT OF PUBLIC UTILITIESTitle 220 CMR 50.00 - Uniform System Of Accounts For Gas CompaniesOPERATING REVENUE ACCOUNTS
SALES OF GAS
Section 480 - Residential Sales

220 CMR, 50, 480

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Current through Register 1533, October 25, 2024
Section 480 - Residential Sales
A. This account shall include the net billing for gas supplied for residential or domestic purposes.
B. Records shall be maintained so that the quantity of gas sold and the revenues received under each rate schedule shall be readily available.

220 CMR, 50, 480

When gas supplied through a single meter is used for both residential and commercial purposes, the total revenue shall be included in this account or account 481, Commercial and Industrial Sales, according to the rate schedule which is applied. If the same rate schedules are applicable to both residential and commercial service, classification shall be according to principal use.