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New York Codes, Rules and Regulations

Subchapter F Uniform Systems of Accounts

Part 197

Instructions

Department of Public Service

197.1Balance sheet accounts, purpose of.197.2Clearing accounts, purpose of.197.3Contingent assets and liabilities.197.4Current assets.197.5Current liabilities.197.6Delayed items.197.7Depreciation accounting.197.8Discount or premium on owned securities of others.197.9Discount or premium and expense on long term debt.197.10Distribution of pay and expenses of employees.197.11Employer pensions and benefits.197.12Income accounts, purpose of.197.13Insurance.197.14Item lists, interpretation of.197.15Jobbing work.197.16Joint expenses.197.17Leased property, expenditures on.197.18Merchandising and jobbing.197.19Operating expense accounts, purpose of.197.20Operating property accounts, purpose of.197.21Operating property accounts, basis of charges to.197.22Operating property—continuing property record required (Class A and Class B utilities only).197.23Operating property retired.197.24Operating revenue accounts, purpose of.197.25Operating revenue accounts, basis of entries.197.26Production expenses—steam, allocation of.197.27Property purchased.197.28Rents.197.29Repairs, cost of.197.30Separate records for each plant.197.31Spreading of income, revenue, and expense items.197.32Surplus accounts, purpose of.197.33Transactions with the municipality.197.34Transfers of property between departments.197.35Transmission and distribution systems.197.36Unaudited items.197.37Units of property.197.38Work order system required (Class A and Class B utilities only).