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Instructions—Balance Sheet Accounts | Midpage
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New York Codes, Rules and Regulations
Title 16
Chapter IV
Subchapter F Uniform Systems of Accounts
Article 1
Part 462
Instructions—Balance Sheet Accounts
Department of Public Service
462.1
Purpose of balance sheet accounts.
462.2
Current and accrued assets.
462.3
Current and accrued liabilities.
462.4
Securities owned.
462.5
Discount, expense, and premium on capital stock.
462.6
Discount, expense, and premium on long-term debt.
462.7
Contingent assets and liabilities.
462.8
Company securities owned.
462.9
Nominally issued securities.