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Instructions--Balance Sheet Accounts | Midpage
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New York Codes, Rules and Regulations
Title 16
Chapter III
Subchapter F Uniform Systems of Accounts
Article 1
Part 312
Instructions--Balance Sheet Accounts
Department of Public Service
312.1
System of accounts prescribed.
312.2
Records for territorial subdivisions.
312.3
Work order and property record system required.
312.4
Spreading of income, revenue, and expense items.
312.5
Transportation of gas of others-distribution facilities.
312.6
Gains or losses from the settlement of asset retirement obligations.
312.7
to 312.9 [Repealed]