16 CRR-NY II F 3 197 Notes

Sec. 197.1. Balance sheet accounts, purpose of

Sec. 197.2. Clearing accounts, purpose of

Sec. 197.3. Contingent assets and liabilities

Sec. 197.4. Current assets

Sec. 197.5. Current liabilities

Sec. 197.6. Delayed items

Sec. 197.7. Depreciation accounting

Sec. 197.8. Discount or premium on owned securities of others

Sec. 197.9. Discount or premium and expense on long term debt

Sec. 197.10. Distribution of pay and expenses of employees

Sec. 197.11. Employer pensions and benefits

Sec. 197.12. Income accounts, purpose of

Sec. 197.13. Insurance

Sec. 197.14. Item lists, interpretation of

Sec. 197.15. Jobbing work

Sec. 197.16. Joint expenses

Sec. 197.17. Leased property, expenditures on

Sec. 197.18. Merchandising and jobbing

Sec. 197.19. Operating expense accounts, purpose of

Sec. 197.20. Operating property accounts, purpose of

Sec. 197.21. Operating property accounts, basis of charges to

Sec. 197.22. Operating property—continuing property record required (Class A and Class B utilities only)

Sec. 197.23. Operating property retired

Sec. 197.24. Operating revenue accounts, purpose of

Sec. 197.25. Operating revenue accounts, basis of entries

Sec. 197.26. Production expenses—steam, allocation of

Sec. 197.27. Property purchased

Sec. 197.28. Rents

Sec. 197.29. Repairs, cost of

Sec. 197.30. Separate records for each plant

Sec. 197.31. Spreading of income, revenue, and expense items

Sec. 197.32. Surplus accounts, purpose of

Sec. 197.33. Transactions with the municipality

Sec. 197.34. Transfers of property between departments

Sec. 197.35. Transmission and distribution systems

Sec. 197.36. Unaudited items

Sec. 197.37. Units of property

Sec. 197.38. Work order system required (Class A and Class B utilities only)