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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 2. Classes C and D |
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Part 321. Instructions--General |
| 16 CRR-NY III F 2 321 Notes |
| Sec. 321.1. Classification of utilities |
| Sec. 321.2. Records |
| Sec. 321.3. Accounting period |
| Sec. 321.4. Submission of questions |
| Sec. 321.5. Accounting to be on accrual basis |
| Sec. 321.6. Interpretation of lists of items |
| Sec. 321.7. Transactions with associated companies |
| Sec. 321.8. Depreciation accounting |
| Sec. 321.9. Distribution of pay and expenses of employees |
| Sec. 321.10. Accounting for other departments |
| Sec. 321.11. Allocation of costs between gas plant and operating expenses to be made currently |
| Sec. 321.12. Employee pensions and benefits |