16 CRR-NY 166.1NY-CRR

STATE COMPILATION OF CODES, RULES AND REGULATIONS OF THE STATE OF NEW YORK
TITLE 16. DEPARTMENT OF PUBLIC SERVICE
CHAPTER II. ELECTRIC UTILITIES
SUBCHAPTER F. UNIFORM SYSTEMS OF ACCOUNTS
ARTICLE 1. CLASSES A AND B
PART 166. INSTRUCTIONS—GENERAL
16 CRR-NY 166.1
16 CRR-NY 166.1
166.1 Classification of utilities.
(a) For the purpose of applying systems of accounts prescribed by the commission, utilities are divided into four classes as follows:
Class A. Utilities having annual electric operating revenues of $2,500,000 or more.
Class B. Utilities having annual electric operating revenues of $1,000,000 or more but less than $2,500,000.
Class C. Utilities having annual electric operating revenues of $150,000 or more but less than $1,000,000.
Class D. Utilities having annual electric operating revenues of $25,000 or more but less than $150,000.
(b) This system of accounts applies to Class A and Class B utilities. The system of accounts applicable to Class C and Class D utilities is issued separately.
(c) The class to which any utility belongs shall originally be determined by the average of its annual electric operating revenues for the last three consecutive years. Subsequent changes in classification shall be made when the annual electric operating revenues for each of the three immediately preceding years shall exceed the upper limit, or be less than the lower limit, of the annual electric operating revenues of the classification previously applicable to the utility.
16 CRR-NY 166.1
Current through February 28, 2023
End of Document

IMPORTANT NOTE REGARDING CONTENT CURRENCY: The "Current through" date indicated immediately above is the date of the most recently produced official NYCRR supplement covering this rule section. For later updates to this section, if any, please: consult editions of the NYS Register published after this date; or contact the NYS Department of State Division of Administrative Rules at [email protected]. See Help for additional information on the currency of this unofficial version of NYS Rules.