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This guide to accounting standards for gas and electric companies in Massachusetts offers a valuable resource for anyone working in the energy industry. The guide provides detailed instructions on how to prepare financial statements and maintain accurate financial records, making it an essential reference for anyone responsible for managing these companies. The Uniform System of Accounts for Gas and Electric Companies is a must-read for anyone working in the energy industry. This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it. This work is in the "public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.