Article 2. Classes C and D

Part 320. General Provisions

• Part 320. General Provisions [Details]
• N.Y. Comp. Codes R. & Regs. Tit. 16 § 320.0 Order Authorizing Uniform System of Accounts For Gas Corporations In Classes C and D
• N.Y. Comp. Codes R. & Regs. Tit. 16 § 320.1 Definitions

Part 321. Instructions-General

• Part 321. Instructions-General [Details]
• N.Y. Comp. Codes R. & Regs. Tit. 16 § 321.1 Classification of Utilities
• N.Y. Comp. Codes R. & Regs. Tit. 16 § 321.2 Records
• N.Y. Comp. Codes R. & Regs. Tit. 16 § 321.3 Accounting Period
• N.Y. Comp. Codes R. & Regs. Tit. 16 § 321.4 Submission of Questions
• N.Y. Comp. Codes R. & Regs. Tit. 16 § 321.5 Accounting to Be On Accrual Basis
• N.Y. Comp. Codes R. & Regs. Tit. 16 § 321.6 Interpretation of Lists of Items
• N.Y. Comp. Codes R. & Regs. Tit. 16 § 321.7 Transactions With Associated Companies
• N.Y. Comp. Codes R. & Regs. Tit. 16 § 321.8 Depreciation Accounting
• N.Y. Comp. Codes R. & Regs. Tit. 16 § 321.9 Distribution of Pay and Expenses of Employees
• N.Y. Comp. Codes R. & Regs. Tit. 16 § 321.10 Accounting For Other Departments
• N.Y. Comp. Codes R. & Regs. Tit. 16 § 321.11 Allocation of Costs Between Gas Plant and Operating Expenses to Be Made Currently
• N.Y. Comp. Codes R. & Regs. Tit. 16 § 321.12 Employee Pensions and Benefits

Part 322. Instructions-Gas Plant Accounts

• N.Y. Comp. Codes R. & Regs. Tit. 16 § 322.1 Gas Plant to Be Recorded At Original Cost
• N.Y. Comp. Codes R. & Regs. Tit. 16 § 322.2 Additions and Retirements of Gas Plant
• N.Y. Comp. Codes R. & Regs. Tit. 16 § 322.3 Components of Construction Cost
• N.Y. Comp. Codes R. & Regs. Tit. 16 § 322.4 Land and Land Rights
• N.Y. Comp. Codes R. & Regs. Tit. 16 § 322.5 Structures and Improvements
• N.Y. Comp. Codes R. & Regs. Tit. 16 § 322.6 Work Order System Required (Class C Utilities Only)
• N.Y. Comp. Codes R. & Regs. Tit. 16 § 322.7 Transfers of Property
• N.Y. Comp. Codes R. & Regs. Tit. 16 § 322.8 Expenditures On Property Leased For Use In Gas Operations

Part 323. Instructions-Operating Revenue Accounts

• N.Y. Comp. Codes R. & Regs. Tit. 16 § 323.1 Purpose of Operating Revenue Accounts
• N.Y. Comp. Codes R. & Regs. Tit. 16 § 323.2 Basis of Credits to Operating Revenue Accounts
• N.Y. Comp. Codes R. & Regs. Tit. 16 § 323.3 Commissions On Gas Sales
• N.Y. Comp. Codes R. & Regs. Tit. 16 § 323.4 Gas Supplied Without Direct Charge
• N.Y. Comp. Codes R. & Regs. Tit. 16 § 323.5 Gas Or Steam Used By Utility
• N.Y. Comp. Codes R. & Regs. Tit. 16 § 323.6 Supporting Records

Accounts