Part 563 Instructions--Water Plant Accounts
- 16 CRR-NY V E 1 563 Notes
- s 563.1 Classification of water plant at effective date of system of accounts.
- s 563.2 Water plant to be recorded at original cost.
- s 563.3 Components of construction cost.
- s 563.4 Overhead construction costs.
- s 563.5 Water plant purchased or sold.
- s 563.6 Expenditures on leased property.
- s 563.7 Land and land rights.
- s 563.8 Structures and improvements.
- s 563.9 Equipment.
- s 563.10 Additions and retirements of water plant.
- s 563.11 Work order and property record system required.
- s 563.12 Transfers of property.
- s 563.13 Common utility plant.
- s 563.14 Supply, transmission and distribution mains.
- s 563.15 Multiple use plant.