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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 462. Instructions—Balance Sheet Accounts |
| Sec. 462.1. Purpose of balance sheet accounts |
| Sec. 462.2. Current and accrued assets |
| Sec. 462.3. Current and accrued liabilities |
| Sec. 462.4. Securities owned |
| Sec. 462.5. Discount, expense, and premium on capital stock |
| Sec. 462.6. Discount, expense, and premium on long-term debt |
| Sec. 462.7. Contingent assets and liabilities |
| Sec. 462.8. Company securities owned |
| Sec. 462.9. Nominally issued securities |