Part 561 Instructions--General
- 16 CRR-NY V E 1 561 Notes
- s 561.1 Classification of utilities.
- s 561.2 Records.
- s 561.3 Numbering system.
- s 561.4 Accounting period.
- s 561.5 Submission of questions.
- s 561.6 Item lists.
- s 561.7 Extraordinary items.
- s 561.8 Prior period items.
- s 561.9 Unaudited items.
- s 561.10 Bases of distribution of pay and expenses of employees.
- s 561.11 Payroll distribution.
- s 561.12 Operating reserves.
- s 561.13 Records for each plant and for territorial subdivisions.
- s 561.14 Accounting for other departments.
- s 561.15 Transactions with associated companies.
- s 561.16 Contingent assets and liabilities.
- s 561.17 Employee pensions and benefits.
- s 561.18 Spreading of income, revenue, and expense items.
- s 561.19 Allocation of costs between water plant and operating expenses to be made currently.
- s 561.20 Approval by the commission.
- s 561.21 Long-term debt; premium, discount and expense, and gain or loss on reacquisition.