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Instructions--General | Midpage
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New York Codes, Rules and Regulations
Title 16
Chapter III
Subchapter F Uniform Systems of Accounts
Article 2
Part 321
Instructions--General
Department of Public Service
321.1
Classification of utilities.
321.2
Records.
321.3
Accounting period.
321.4
Submission of questions.
321.5
Accounting to be on accrual basis.
321.6
Interpretation of lists of items.
321.7
Transactions with associated companies.
321.8
Depreciation accounting.
321.9
Distribution of pay and expenses of employees.
321.10
Accounting for other departments.
321.11
Allocation of costs between gas plant and operating expenses to be made currently.
321.12
Employee pensions and benefits.