Massachusetts General Laws Part I. Administration of the Government (Ch. 1-182) Ch. 164, § 84A

Gas and electric companies and manufacturing companies and persons engaged in the manufacture and sale or distribution and sale of gas or electricity shall file with the department, with their annual returns required under section eighty-three, a condensed return of their business and financial condition, in such form and with such detail as the department requires, signed and sworn to by the president or vice president and treasurer or assistant treasurer, setting forth the amount of receipts and expenditures and the amount of each of the principal items of operating expenses, amounts accrued for interest and other carrying charges for capital, taxes, amounts accrued for depreciation and amounts reserved or available for payment of dividends, and at the same time file with the clerk of each city and town in which they operate a copy of such condensed return which shall be kept in the clerk's office and shall be open to public inspection during office hours. The provisions of section eighty-four relative to returns under section eighty-three shall apply to returns and copies thereof required to be filed under this section.