§ 101.371 - Installations on customers’ premises.  


Latest version.
  • This account shall include the cost installed of equipment on the customer's side of a meter when the utility incurs such cost and when the utility retains title to and assumes full responsibility for maintenance and replacement of such property. This account shall not include leased equipment, for which see account 372, Leased Property on Customers’ Premises.

    Note:

    Do not include in this account any costs incurred in connection with merchandising, jobbing, or contract work activities.