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Instructions—Steam Plant 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 463
Instructions—Steam Plant Accounts
Department of Public Service
463.1
Classification of steam plant at effective date of system of accounts.
463.2
Steam plant to be recorded at original cost.
463.3
Steam plant purchased.
463.4
Components of construction cost.
463.5
Overhead construction costs.
463.6
Leased property, expenditures on.
463.7
Temporary facilities.
463.8
Land and land rights.
463.9
Structures and improvements.
463.10
Equipment.
463.11
Additions and retirements of steam plant.
463.12
Work order system required.
463.13
Transfers of property.
463.14
Common utility plant.