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Instructions--General | Midpage
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New York Codes, Rules and Regulations
Title 16
Chapter V
Subchapter E Uniform Systems of Accounts
Article 1
Part 561
Instructions--General
Department of Public Service
561.1
Classification of utilities.
561.2
Records.
561.3
Numbering system.
561.4
Accounting period.
561.5
Submission of questions.
561.6
Item lists.
561.7
Extraordinary items.
561.8
Prior period items.
561.9
Unaudited items.
561.10
Bases of distribution of pay and expenses of employees.
561.11
Payroll distribution.
561.12
Operating reserves.
561.13
Records for each plant and for territorial subdivisions.
561.14
Accounting for other departments.
561.15
Transactions with associated companies.
561.16
Contingent assets and liabilities.
561.17
Employee pensions and benefits.
561.18
Spreading of income, revenue, and expense items.
561.19
Allocation of costs between water plant and operating expenses to be made currently.
561.20
Approval by the commission.
561.21
Long-term debt; premium, discount and expense, and gain or loss on reacquisition.