(a) The definitions as contained in section 212 of the Public Service Law shall be followed in determining the appropriateness of any report.

The accounting and financial recordkeeping and reporting requirements prescribed by the commission in this Part. The uniform reporting system is commonly abbreviated "URS."

Principles and practices that would be followed in posting financial transactions or preparing financial statements that would generally be acceptable to any other accountant: such generally accepted accounting principles would be those enumerated by the Accounting Principles Board (APB) and its successor, the Financial Accounting Standards Board (FASB).