N.Y. Comp. Codes R. & Regs. tit. 16, § 899.82 – Different reports to be filed.

(a) Every cable television company required to file an annual financial report shall file form AFR-1 using Generally Accepted Accounting Principles (GAAP) except as provided in subdivisions (b) and (d) of this section.
(b) Except as provided in subdivision (d) of this section, every cable television company having less than $1,000,000 but $500,000 or more of gross annual revenues shall file form AFR-2 using GAAP.
(c) Except as provided in subdivision (d) of this section, every cable television company having less than $500,000 of gross annual revenues shall file form AFR-3 unless a consolidated report is required, in which case form AFR-1 shall be filed using GAAP.
(d) Any cable television company may file form AFR-1 in lieu of form AFR-2 or form AFR-3.
(e) Any person subject to the jurisdiction of the commission may be required to file special financial reports, or other reports, in such form and manner as the commission may from time to time prescribe.
(f) Any group of affiliated cable television companies may elect to file a consolidated AFR starting on or after January 1, 1983. Notice shall be given to the commission, concurrently with the first consolidated AFR filed, of all companies included in the consolidation and of any companies excluded, and the reason for such exclusion. All affiliated cable television companies are eligible to file a consolidated AFR provided that:
1. (1) the requirements of section 899.83 of this Part are met;
2. (2) all cable television companies meeting the requirements of section 899.83 of this Part shall be included in the consolidated report;
3. (3) only form AFR-1 shall be filed;
4. (4) an election to file a consolidated AFR may not be revoked without written permission of the commission.