N.Y. Comp. Codes R. & Regs. tit. 16, § 608.3 – Reports.

(a) the total length of distribution and feeder facilities placed underground in VSRs (in cable sheath feet);
(b) the utility's average cost per foot of such distribution and feeder facilities placed underground;
(c) the total length of distribution and feeder facilities placed aboveground in VSRs (in cable sheath feet);
(d) the subject utility's average cost per foot of such distribution and feeder facilities placed aboveground;
(e) the total length of distribution and feeder facilities placed underground outside VSRs (in cable sheath feet);
(f) the utility's average cost per foot of such distribution and feeder facilities placed underground;
(g) the total length of distribution and feeder facilities placed aboveground outside VSRs (in cable sheath feet);
(h) the utility's average cost per foot of such distribution and feeder facilities placed aboveground; and
(i) an indication of how much the subject utility spent of its maximum obligation described in section 608.2(a) of this Part.

Each utility shall provide the following information as part of its annual report to the commission: