16 CRR-NY 565.3NY-CRR
16 CRR-NY 565.3
16 CRR-NY 565.3
565.3 Rents includible in income accounts.
(a) Rents which the utility receives from others for water operating property the investment in which is properly includible in account 104, Water Plant Leased to Others shall be recorded in account 412, Revenues from Water Plant Leased to Others. Rentals from water property owned by the utility and property includible in account 101, Water Plant in Service, shall be credited to account 472, Rents from Water Property.
(b) All expenses, including the provision for depreciation, if any, applicable to property the revenues from which are included in account 412, Revenues from Water Plant Leased to Others, shall be charged to account 413, Expenses of Water Plant Leased to Others.
16 CRR-NY 565.3
Current through February 28, 2023
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