N.Y. Comp. Codes R. & Regs. tit. 9, § 1642-4.8
(a) At the close of business at the end of each month, income derived from tenants shall be recorded in the general and the income analysis ledgers by a journal entry, as follows:
| Debit: Account 1122, Tenants Accounts Receivable | $XXX |
| Debit: Account 3111, Dwelling Vacancy Loss | $XXX |
| Credit: Account 3110.1 Dwelling (Basic) Rent Schedule | $XXX |
| Credit: Account 3110.2, Dwelling Rent Surcharges | $XXX |
| Credit: Account 3110.3, Retroactive Surcharges | $XXX |
| Credit: Account 3110.4, Excess Utility Charges | $XXX |
| Credit: Account 3390, Net Non-Dwelling Rent | $XXX |
| Credit: Account 3510, Sales and Services to Tenants | $XXX |
| Credit: Account 3590, Miscellaneous Project Income | $XXX |
(b) The sources of the figures for this entry are as follows:
| Item | Source |
|---|---|
| Tenants Accounts Receivable | Column 10 of the Tenants Charge and Credit Book |
| Dwelling Vacancy Loss | Column 17 of the Rent Roll and Vacancy Loss Control Book |
| Dwelling Rent Schedule | This is the Basic Rent Schedule recorded in column 10 of the Rent Roll and Vacancy Loss Control Book as of the last day of the previous month |
| Dwelling Rent Surcharges | Column 20 of the Rent Roll and Vacancy Loss Control Book |
| Retroactive Surcharges | Column 13 of the Rent Roll and Vacancy Loss Book |
| Net Non-Dwelling Rentals | Column 5 of the Tenants Charge and Credit Book |
| Sales and Services to Tenants | Column 6 of the Tenants Charge and Credit Book |
| Miscellaneous Project Income | Column 7 of the Tenants Charge and Credit Book |