New York Codes Rules Regulations (Last Updated: March 27,2024) |
TITLE 16. Department of Public Service |
Chapter II. Electric Utilities |
Subchapter F. Uniform Systems of Accounts |
Article 2. Classes C and D |
Part 181. Instructions--General |
16 CRR-NY II F 2 181 Notes |
Sec. 181.1. Classification of utilities |
Sec. 181.2. Records |
Sec. 181.3. Accounting period |
Sec. 181.4. Submission of questions |
Sec. 181.5. Accounting to be on accrual basis |
Sec. 181.6. Interpretation of lists of items |
Sec. 181.7. Transactions with associated companies |
Sec. 181.8. Depreciation accounting |
Sec. 181.9. Distribution of pay and expenses of employees |
Sec. 181.10. Accounting for other departments |
Sec. 181.11. Allocation of costs between electric plant and operating expenses to be made currently |
Sec. 181.12. Employee pensions and benefits |