16 CRR-NY 197.25NY-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 3. MUNICIPAL ELECTRIC UTILITIES
PART 197. INSTRUCTIONS
16 CRR-NY 197.25
16 CRR-NY 197.25
197.25 Operating revenue accounts, basis of entries.
(a) Credits to the various revenue accounts shall be made monthly upon the basis of either: (1) gross tariff rates, or (2) net tariff rates, for electricity supplied or service rendered. If at gross rates, discounts taken shall be charged, or, if at net rates, discounts not taken shall be credited, to the same account. For basis of credits to cover electricity supplied to the operating municipality, see sections 197.24 and 197.33.
(b) The utility shall keep its records so that it can show separately for each class of service under option (1) the discounts taken, or under option (2) the discounts not taken. Corrections of overcharges and overcollections theretofore credited; authorized abatements, allowances, and other corrections to bring charges into conformity with service classifications as filed with the commission shall be charged to the revenue accounts to which they relate.
16 CRR-NY 197.25
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.