N.Y. Comp. Codes R. & Regs. tit. 16, § 312.6 – Gains or losses from the settlement of asset retirement obligations.

(a) gains shall be credited to account 108, accumulated provision for depreciation of gas utility plant; and
(b) losses should be charged to account 108, accumulated provision for depreciation of gas utility plant.

Gains or losses resulting from the settlement of asset retirement obligations associated with utility plant resulting from the difference between the amount of the liability for the asset retirement obligation included in account 230, asset retirement obligation, and the actual amount paid to settle the obligation shall be accounted for as follows: