Instructions--General | Midpage

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New York Codes, Rules and Regulations

Subchapter E. Uniform Systems of Accounts

Part 661

Instructions--General

Department of Public Service

661.1Classification of companies.661.2Records.661.3Accounts—general.661.4Regulated accounts.661.5[Repealed]661.6Changes in accounting standards.661.7Interpretation of accounts.661.8Preservation of records.661.9Spreading of income, revenue, and expense items.661.10Waivers.661.11Address for reports and correspondence.661.12Sequence of accounts.661.13Comprehensive interperiod tax allocation.661.14Nonregulated activities.661.15Compensated absences.661.16Transactions with affiliates.661.17Unusual items and contingent liabilities.661.18Capital leases.661.19Materiality.661.20Approval by the commission.