Part 197 Instructions
IMPORTANT NOTE REGARDING CONTENT CURRENCY: The date provided at the bottom of every rule section is the date of the most recently produced official NYCRR supplement covering that section. See Help for additional information on the currency of this unofficial version of the NYS Rules.
- 16 CRR-NY II F 3 197 Notes
- s 197.1 Balance sheet accounts, purpose of.
- s 197.2 Clearing accounts, purpose of.
- s 197.3 Contingent assets and liabilities.
- s 197.4 Current assets.
- s 197.5 Current liabilities.
- s 197.6 Delayed items.
- s 197.7 Depreciation accounting.
- s 197.8 Discount or premium on owned securities of others.
- s 197.9 Discount or premium and expense on long term debt.
- s 197.10 Distribution of pay and expenses of employees.
- s 197.11 Employer pensions and benefits.
- s 197.12 Income accounts, purpose of.
- s 197.13 Insurance.
- s 197.14 Item lists, interpretation of.
- s 197.15 Jobbing work.
- s 197.16 Joint expenses.
- s 197.17 Leased property, expenditures on.
- s 197.18 Merchandising and jobbing.
- s 197.19 Operating expense accounts, purpose of.
- s 197.20 Operating property accounts, purpose of.
- s 197.21 Operating property accounts, basis of charges to.
- s 197.22 Operating property--continuing property record required (Class A and Class B utilities only).
- s 197.23 Operating property retired.
- s 197.24 Operating revenue accounts, purpose of.
- s 197.25 Operating revenue accounts, basis of entries.
- s 197.26 Production expenses--steam, allocation of.
- s 197.27 Property purchased.
- s 197.28 Rents.
- s 197.29 Repairs, cost of.
- s 197.30 Separate records for each plant.
- s 197.31 Spreading of income, revenue, and expense items.
- s 197.32 Surplus accounts, purpose of.
- s 197.33 Transactions with the municipality.
- s 197.34 Transfers of property between departments.
- s 197.35 Transmission and distribution systems.
- s 197.36 Unaudited items.
- s 197.37 Units of property.
- s 197.38 Work order system required (Class A and Class B utilities only).