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 |
Sec. 561.11. Payroll distribution
Latest version.
- Underlying accounting data shall be maintained so that the distribution of the cost of labor charged direct to the various accounts will be readily available. Such underlying data shall permit a reasonably accurate distribution to be made of the cost of labor charged initially to clearing accounts so that the total labor cost may be classified among construction, cost of removal, water operating functions (source of supply, power, pumping, purification, transmission, distribution, etc.), and non-utility operations.