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Instructions--Water Plant Accounts | Midpage
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New York Codes, Rules and Regulations
Title 16
Chapter V
Subchapter E Uniform Systems of Accounts
Article 1
Part 563
Instructions--Water Plant Accounts
Department of Public Service
563.1
Classification of water plant at effective date of system of accounts.
563.2
Water plant to be recorded at original cost.
563.3
Components of construction cost.
563.4
Overhead construction costs.
563.5
Water plant purchased or sold.
563.6
Expenditures on leased property.
563.7
Land and land rights.
563.8
Structures and improvements.
563.9
Equipment.
563.10
Additions and retirements of water plant.
563.11
Work order and property record system required.
563.12
Transfers of property.
563.13
Common utility plant.
563.14
Supply, transmission and distribution mains.
563.15
Multiple use plant.