220 CMR, 50, 702

Current through Register 1533, October 25, 2024

Section 702 - Boiler Fuel

A. This account shall include the cost of coal, oil, gas, or other fuel used in the production of steam, including applicable amounts of fuel stock expenses. It shall also include the net cost of, or the net amount realized from, the disposal of ashes.

B. Records shall be maintained to show the quantity and cost of each type of fuel used.

220 CMR, 50, 702

The cost of fuel, except gas, and related fuel stock expenses may be charged initially to appropriate fuel accounts carried under accounts 151, Fuel, and 152, Fuel Stock Expenses, and cleared to this account on the basis of fuel used. See accounts 151 and 152 for basis of fuel costs and includible items of fuel stock expenses.