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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 322. Instructions—Gas Plant Accounts |
| Sec. 322.1. Gas Plant to be recorded at original cost |
| Sec. 322.2. Additions and retirements of gas plant |
| Sec. 322.3. Components of construction cost |
| Sec. 322.4. Land and land rights |
| Sec. 322.5. Structures and improvements |
| Sec. 322.6. Work order system required (Class C utilities only) |
| Sec. 322.7. Transfers of property |
| Sec. 322.8. Expenditures on property leased for use in gas operations |