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Instructions—General | Midpage
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New York Codes, Rules and Regulations
Title 16
Chapter IV
Subchapter F Uniform Systems of Accounts
Article 1
Part 461
Instructions—General
Department of Public Service
461.1
Classification of utilities.
461.2
Records.
461.3
Accounting period.
461.4
Submission of questions.
461.5
Interpretation of lists of items.
461.6
Delayed items.
461.7
Unaudited items.
461.8
Transactions with associated companies.
461.9
Depreciation accounting.
461.10
Distribution of pay and expenses of employees.
461.11
Employee pensions and benefits.
461.12
Territorial subdivisions.
461.13
Accounting for other departments.
461.14
Spreading of income, revenue, and expense items.
461.15
Allocation of costs between steam plant and operating expenses to be made currently.
461.16
Charges shall be just and reasonable.
461.17
Approval by the commission.