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New York Codes, Rules and Regulations
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Title 16 Department of Public Service
Chapter IV Steam Utilities
Subchapter F Uniform Systems of Accounts
Article 1. Classes A and B
Part 465. Instructions—Income Accounts
s 465.1 Purpose of income accounts.
s 465.2 Records for other income.
s 465.3 Income from sinking and other funds.
s 465.4 Rents includible in income accounts.