16 CRR-NY 466.3NY-CRR

STATE COMPILATION OF CODES, RULES AND REGULATIONS OF THE STATE OF NEW YORK
TITLE 16. DEPARTMENT OF PUBLIC SERVICE
CHAPTER IV. STEAM UTILITIES
SUBCHAPTER F. UNIFORM SYSTEMS OF ACCOUNTS
ARTICLE 1. CLASSES A AND B
PART 466. INSTRUCTIONS—OPERATING REVENUE ACCOUNTS
16 CRR-NY 466.3
16 CRR-NY 466.3
466.3 Commissions on steam sales.
If the utility distributes all or a part of its steam through an agent but the sales are made to customers under rate schedules filed by the utility, then the utility shall credit its revenue accounts with the full amount of sales to customers. The commission paid to the agent shall be charged to account 804, Commissions Paid under Agency Sales Contracts, and any distribution expenses charged by the agent shall be debited to the appropriate expense accounts. Agents shall credit the amount of commissions earned to operating revenue account 615, Miscellaneous Steam Revenues.
16 CRR-NY 466.3
Current through March 31, 2022
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.