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New York Codes Rules Regulations (Last Updated: March 27,2024) |
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TITLE 16. Department of Public Service |
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Chapter III. Gas Utilities |
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Subchapter F. Uniform Systems of Accounts |
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Article 1. Classes A and B |
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Part 312. Instructions--Balance Sheet Accounts |
16 CRR-NY III F 1 312 Notes |
Sec. 312.1. System of accounts prescribed |
Sec. 312.2. Records for territorial subdivisions |
Sec. 312.3. Work order and property record system required |
Sec. 312.4. Spreading of income, revenue, and expense items |
Sec. 312.5. Transportation of gas of others-distribution facilities |
Sec. 312.6. Gains or losses from the settlement of asset retirement obligations |
Sec. 312.7 -- 312.9. [Repealed] |