Article 1. Classes a and B
Part 461. Instructions-General
- N.Y. Comp. Codes R. & Regs. Tit. 16 § 461.1 Classification of Utilities
- N.Y. Comp. Codes R. & Regs. Tit. 16 § 461.2 Records
- N.Y. Comp. Codes R. & Regs. Tit. 16 § 461.3 Accounting Period
- N.Y. Comp. Codes R. & Regs. Tit. 16 § 461.4 Submission of Questions
- N.Y. Comp. Codes R. & Regs. Tit. 16 § 461.5 Interpretation of Lists of Items
- N.Y. Comp. Codes R. & Regs. Tit. 16 § 461.6 Delayed Items
- N.Y. Comp. Codes R. & Regs. Tit. 16 § 461.7 Unaudited Items
- N.Y. Comp. Codes R. & Regs. Tit. 16 § 461.8 Transactions With Associated Companies
- N.Y. Comp. Codes R. & Regs. Tit. 16 § 461.9 Depreciation Accounting
- N.Y. Comp. Codes R. & Regs. Tit. 16 § 461.10 Distribution of Pay and Expenses of Employees
- N.Y. Comp. Codes R. & Regs. Tit. 16 § 461.11 Employee Pensions and Benefits
- N.Y. Comp. Codes R. & Regs. Tit. 16 § 461.12 Territorial Subdivisions
- N.Y. Comp. Codes R. & Regs. Tit. 16 § 461.13 Accounting For Other Departments
- N.Y. Comp. Codes R. & Regs. Tit. 16 § 461.14 Spreading of Income, Revenue, and Expense Items
- N.Y. Comp. Codes R. & Regs. Tit. 16 § 461.15 Allocation of Costs Between Steam Plant and Operating Expenses to Be Made Currently
- N.Y. Comp. Codes R. & Regs. Tit. 16 § 461.16 Charges Shall Be Just and Reasonable
- N.Y. Comp. Codes R. & Regs. Tit. 16 § 461.17 Approval By the Commission
Part 462. Instructions-Balance Sheet Accounts
- N.Y. Comp. Codes R. & Regs. Tit. 16 § 462.1 Purpose of Balance Sheet Accounts
- N.Y. Comp. Codes R. & Regs. Tit. 16 § 462.2 Current and Accrued Assets
- N.Y. Comp. Codes R. & Regs. Tit. 16 § 462.3 Current and Accrued Liabilities
- N.Y. Comp. Codes R. & Regs. Tit. 16 § 462.4 Securities Owned
- N.Y. Comp. Codes R. & Regs. Tit. 16 § 462.5 Discount, Expense, and Premium On Capital Stock
- N.Y. Comp. Codes R. & Regs. Tit. 16 § 462.6 Discount, Expense, and Premium On Long-Term Debt
- N.Y. Comp. Codes R. & Regs. Tit. 16 § 462.7 Contingent Assets and Liabilities
- N.Y. Comp. Codes R. & Regs. Tit. 16 § 462.8 Company Securities Owned
- N.Y. Comp. Codes R. & Regs. Tit. 16 § 462.9 Nominally Issued Securities
Part 463. Instructions-Steam Plant Accounts
- N.Y. Comp. Codes R. & Regs. Tit. 16 § 463.1 Classification of Steam Plant At Effective Date of System of Accounts
- N.Y. Comp. Codes R. & Regs. Tit. 16 § 463.2 Steam Plant to Be Recorded At Original Cost
- N.Y. Comp. Codes R. & Regs. Tit. 16 § 463.3 Steam Plant Purchased
- N.Y. Comp. Codes R. & Regs. Tit. 16 § 463.4 Components of Construction Cost
- N.Y. Comp. Codes R. & Regs. Tit. 16 § 463.5 Overhead Construction Costs
- N.Y. Comp. Codes R. & Regs. Tit. 16 § 463.6 Leased Property, Expenditures On
- N.Y. Comp. Codes R. & Regs. Tit. 16 § 463.7 Temporary Facilities
- N.Y. Comp. Codes R. & Regs. Tit. 16 § 463.8 Land and Land Rights
- N.Y. Comp. Codes R. & Regs. Tit. 16 § 463.9 Structures and Improvements
- N.Y. Comp. Codes R. & Regs. Tit. 16 § 463.10 Equipment
- N.Y. Comp. Codes R. & Regs. Tit. 16 § 463.11 Additions and Retirements of Steam Plant
- N.Y. Comp. Codes R. & Regs. Tit. 16 § 463.12 Work Order System Required
- N.Y. Comp. Codes R. & Regs. Tit. 16 § 463.13 Transfers of Property
- N.Y. Comp. Codes R. & Regs. Tit. 16 § 463.14 Common Utility Plant
Part 464. Instructions-Earned Surplus Account
Part 465. Instructions-Income Accounts
Part 466. Instructions-Operating Revenue Accounts
- N.Y. Comp. Codes R. & Regs. Tit. 16 § 466.1 Purpose of Operating Revenue Accounts
- N.Y. Comp. Codes R. & Regs. Tit. 16 § 466.2 Basis of Credits to Operating Revenue Accounts
- N.Y. Comp. Codes R. & Regs. Tit. 16 § 466.3 Commissions On Steam Sales
- N.Y. Comp. Codes R. & Regs. Tit. 16 § 466.4 Steam Supplied Without Direct Charge
- N.Y. Comp. Codes R. & Regs. Tit. 16 § 466.5 Steam Used By Utility
- N.Y. Comp. Codes R. & Regs. Tit. 16 § 466.6 Supporting Records
Part 467. Instructions-Operation and Maintenance Accounts
- N.Y. Comp. Codes R. & Regs. Tit. 16 § 467.1 Purpose of Operation and Maintenance Accounts
- N.Y. Comp. Codes R. & Regs. Tit. 16 § 467.2 Maintenance, Cost of
- N.Y. Comp. Codes R. & Regs. Tit. 16 § 467.3 Salvage and Insurance
- N.Y. Comp. Codes R. & Regs. Tit. 16 § 467.4 Supervision and Engineering
- N.Y. Comp. Codes R. & Regs. Tit. 16 § 467.5 Operating Rents
- N.Y. Comp. Codes R. & Regs. Tit. 16 § 467.6 Joint Facility Rents and Expenses
- N.Y. Comp. Codes R. & Regs. Tit. 16 § 467.7 Records For Each Plant