 |
New York Codes Rules Regulations (Last Updated: March 27,2024) |
 |
TITLE 16. Department of Public Service |
|
|
Chapter V. Waterworks Corporations |
|
|
Subchapter E. Uniform Systems of Accounts |
|
|
Article 1. Classes A and B |
|
|
Part 561. Instructions--General |
| 16 CRR-NY V E 1 561 Notes |
| Sec. 561.1. Classification of utilities |
| Sec. 561.2. Records |
| Sec. 561.3. Numbering system |
| Sec. 561.4. Accounting period |
| Sec. 561.5. Submission of questions |
| Sec. 561.6. Item lists |
| Sec. 561.7. Extraordinary items |
| Sec. 561.8. Prior period items |
| Sec. 561.9. Unaudited items |
| Sec. 561.10. Bases of distribution of pay and expenses of employees |
| Sec. 561.11. Payroll distribution |
| Sec. 561.12. Operating reserves |
| Sec. 561.13. Records for each plant and for territorial subdivisions |
| Sec. 561.14. Accounting for other departments |
| Sec. 561.15. Transactions with associated companies |
| Sec. 561.16. Contingent assets and liabilities |
| Sec. 561.17. Employee pensions and benefits |
| Sec. 561.18. Spreading of income, revenue, and expense items |
| Sec. 561.19. Allocation of costs between water plant and operating expenses to be made currently |
| Sec. 561.20. Approval by the commission |
| Sec. 561.21. Long-term debt; premium, discount and expense, and gain or loss on reacquisition |