The revenue from area lighting shall be credited to a subdivision of account 503 to be designated as Account 503-A, Area Lighting, and reported on line 11 of page 304 of the Annual Report, columns (b) and (c). The utility will keep records of estimated kilowatt-hour consumption, columns (d) and (e), and numbers of customers, columns (f) and (g).
65- 407 C.M.R. ch. 35, § 2