N.Y. Comp. Codes R. & Regs. tit. 9, § 1641-1.2 – Subsidiary ledger accounts.

(a) Subsidiary ledger accounts, supporting the respective general ledger accounts, fall into three major groups, as follows:
1400 group—Development Cost Accounts
3000 group—Income Accounts
4000 group—Expense Accounts
(b) The subsidiary ledger accounts appear in the chart of accounts, in the above order, following the general ledger accounts. The 1400 accounts are maintained in a separate cost analysis ledger and the 3000 and 4000 accounts are maintained in a separate income and expense analysis ledger.
(c) Separate cost analysis ledgers and income and expense ledgers will be required in connection with each related program of a State-aided project, as well as for the development and operation of the project proper.
(d) Subsidiary ledger accounts have similarly been grouped, by type, in the chart of accounts which follows, the accounts designating group headings being distinguished, likewise, from the actual accounts to be maintained in the subsidiary ledgers by underlining.