2019 Massachusetts General Laws
Part I - Administration of the Government
Title XXII - Corporations
Chapter 161 - Street Railways
Section 127 - Disposal of Property No Longer of Service
Section 127. The department may order any company accepting said sections to dispose of any property no longer of service to the company. Any loss thereby incurred it may, with the approval of the department, distribute over such period, not exceeding ten years, as the department shall designate, instead of charging the entire amount of such loss against its earnings or surplus for the year in which such loss may accrue.