Part 182 Instructions--Electric Plant Accounts
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- 16 CRR-NY II F 2 182 Notes
- s 182.1 Electric plant to be recorded at original cost.
- s 182.2 Additions and retirements of electric plant.
- s 182.3 Components of construction cost.
- s 182.4 Land and land rights.
- s 182.5 Structures and improvements.
- s 182.6 Work order system required (Class C utilities only).
- s 182.7 Transfers of property.
- s 182.8 Expenditures on property leased for use in electric operations.