§ 256.188 - Research, development, or demonstration expenditures.  


Latest version.
  • (a) The service company shall utilize this account, where appropriate, for the cost of all expenditures for research, development or demonstration undertaken by or sponsored through the service company. To the extent such costs are incurred for customers, or for construction work in progress, this account will serve as a clearing account to identify the total research and development activity.

    (b) All cost shall be transferred from this account by the end of each fiscal year.

    (c) This account shall be so maintained as to show separately each project along with complete detail of the nature and purpose of the research, development and demonstration project together with the related costs.