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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 VI. Telephone and Telegraph Corporations |
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Subchapter E. Uniform Systems of Accounts |
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Article 1. Telephone Corporations |
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Part 664. Instructions--Depreciation and Amortization Accounting |
| 16 CRR-NY VI E 1 664 Notes |
| Sec. 664.1. Computation of depreciation rates |
| Sec. 664.2. Depreciation charges |
| Sec. 664.3. Classes of depreciable telecommunications plant |
| Sec. 664.4. Plant retired for nonrecurring factors not recognized in depreciation rates |
| Sec. 664.5. Amortization accounting |
| Sec. 664.6. Depreciation and amortization subsidiary records |
| Sec. 664.7. Accounting for software |