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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 463. Instructions—Steam Plant Accounts |
Sec. 463.1. Classification of steam plant at effective date of system of accounts |
Sec. 463.2. Steam plant to be recorded at original cost |
Sec. 463.3. Steam plant purchased |
Sec. 463.4. Components of construction cost |
Sec. 463.5. Overhead construction costs |
Sec. 463.6. Leased property, expenditures on |
Sec. 463.7. Temporary facilities |
Sec. 463.8. Land and land rights |
Sec. 463.9. Structures and improvements |
Sec. 463.10. Equipment |
Sec. 463.11. Additions and retirements of steam plant |
Sec. 463.12. Work order system required |
Sec. 463.13. Transfers of property |
Sec. 463.14. Common utility plant |