2019 Massachusetts General Laws
Part I - Administration of the Government
Title XXII - Corporations
Chapter 176e - Dental Service Corporations
Section 8a - Financial Statements; Inclusion of Electronic Data Processing Equipment as Asset
Section 8A. In an account of its financial condition, a dental service corporation may include as an asset available for the payment of losses electronic data processing equipment, provided that the cost of such equipment at the time of acquisition is at least one hundred thousand dollars and that said cost is to be amortized in full over a period not to exceed ten years.