N.Y. Comp. Codes R. & Regs. tit. 16, § 567.2 – Maintenance.

(a) The cost of maintenance chargeable to the various operating expense and clearing accounts includes labor, materials, overheads, and other expenses incurred in maintenance work. A list of work operations applicable generally to utility plant is included hereunder. Other work operations applicable to specific classes of plant are listed in functional maintenance expense accounts.
(b) Materials recovered in connection with the maintenance of property shall be credited to the same account to which the maintenance cost was charged.
(c) If the book cost of any property is carried in account 102, Water Plant Purchased or Sold, the cost of maintaining such property shall be charged to the accounts for maintenance of property of the same class and use, the book cost of which is carried in other water plant in service accounts. Maintenance of property leased from others shall be treated as provided in operating expense instruction 567.3.
1. (1) Direct field supervision of maintenance.
2. (2) Inspecting, testing, and reporting on condition of plant specifically to determine the need of repairs, replacements, rearrangements and changes in inspecting and testing the adequacy of repairs which have been made.
3. (3) Work performed specifically for the purpose of preventing failure, restoring serviceability or maintaining life of plant.
4. (4) Rearranging and changing the location of plant not retired.
5. (5) Repairing for reuse materials recovered from plant.
6. (6) Testing for, locating and clearing trouble.
7. (7) Net cost of installing, maintaining, and removing temporary facilities to prevent interruptions in service.
8. (8) Replacing or adding minor items of plant which do not constitute a retirement unit. (See water plant instruction 563.10.)
ITEMS