 |
New York Codes Rules Regulations (Last Updated: March 27,2024) |
 |
TITLE 16. Department of Public Service |
|
|
Chapter VI. Telephone and Telegraph Corporations |
|
|
Subchapter E. Uniform Systems of Accounts |
|
|
Article 1. Telephone Corporations |
|
|
Part 661. Instructions--General |
| 16 CRR-NY VI E 1 661 Notes |
| Sec. 661.1. Classification of companies |
| Sec. 661.2. Records |
| Sec. 661.3. Accounts—general |
| Sec. 661.4. Regulated accounts |
| Sec. 661.5. [Repealed] |
| Sec. 661.6. Changes in accounting standards |
| Sec. 661.7. Interpretation of accounts |
| Sec. 661.8. Preservation of records |
| Sec. 661.9. Spreading of income, revenue, and expense items |
| Sec. 661.10. Waivers |
| Sec. 661.11. Address for reports and correspondence |
| Sec. 661.12. Sequence of accounts |
| Sec. 661.13. Comprehensive interperiod tax allocation |
| Sec. 661.14. Nonregulated activities |
| Sec. 661.15. Compensated absences |
| Sec. 661.16. Transactions with affiliates |
| Sec. 661.17. Unusual items and contingent liabilities |
| Sec. 661.18. Capital leases |
| Sec. 661.19. Materiality |
| Sec. 661.20. Approval by the commission |