N.Y. Comp. Codes R. & Regs. tit. 16, § 661.1 – Classification of companies.

(a) All telephone companies will be required to maintain the accounts and comply with the recordkeeping requirements described herein. In accounting for certain transactions herein (see sections 663.2, 663.5, 663.6, 663.8; accounts 2003, 2004, and subaccount 2005.1 of this Title) we have divided companies into two classes as follows:
Class A. Companies having annual revenues from regulated telecommunications operations of $100,000,000 or more.
Class B. Companies having annual revenues from regulated telecommunications operations of less than $100,000,000.
(b) For purposes of recording certain transactions referred to in subdivision (a) of this section, the initial classification of a company shall be determined by its lowest annual operating revenues for the three immediately preceding years. Subsequent changes in classification shall be made when the annual operating revenues show a greater or lesser classification for three consecutive years. Companies becoming subject to the jurisdiction of the commission and not having revenue data for the three immediately preceding years shall estimate the amount of their annual revenues and adopt the scheme of accounts appropriate for the amount of such estimated revenues.