(Statutory authority: Public Service Law, §§ 20, 142) Note: Part 46 relates only to applications under the following provisions of the Uniform System of Accounts: Delayed items: Instruction 7, municipal electric utilities Spreading of income, revenue and expense items: section 167.4 electric, section 312.4 gas, section 461.14 steam and section 561.18 water-works corporations, classes A and B; section 197.31, municipal electric utilities, classes A, B, C and D; account 182, extraordinary property losses, electric, gas, and water-works corporations, classes A and B; account 141, extraordinary property losses, steam corporations classes A and B; account 1438, deferred maintenance and retirements, telephone corporations, classes A and B; account 143, suspense to be amortized, municipal electric utilities, classes A, B, C and D; account 1146, miscellaneous deferred debits, electric, gas and water-works corporations, classes C and D; account 146, regulatory commission suspense, municipal electric utilities, classes A, B, C and D |
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