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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 IV. Steam 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 461. Instructions—General |
| Sec. 461.1. Classification of utilities |
| Sec. 461.2. Records |
| Sec. 461.3. Accounting period |
| Sec. 461.4. Submission of questions |
| Sec. 461.5. Interpretation of lists of items |
| Sec. 461.6. Delayed items |
| Sec. 461.7. Unaudited items |
| Sec. 461.8. Transactions with associated companies |
| Sec. 461.9. Depreciation accounting |
| Sec. 461.10. Distribution of pay and expenses of employees |
| Sec. 461.11. Employee pensions and benefits |
| Sec. 461.12. Territorial subdivisions |
| Sec. 461.13. Accounting for other departments |
| Sec. 461.14. Spreading of income, revenue, and expense items |
| Sec. 461.15. Allocation of costs between steam plant and operating expenses to be made currently |
| Sec. 461.16. Charges shall be just and reasonable |
| Sec. 461.17. Approval by the commission |