New York Codes, Rules and Regulations
Title 16 - DEPARTMENT OF PUBLIC SERVICE
Chapter VI - TELEPHONE AND TELEGRAPH CORPORATIONS
Subchapter E - Uniform Systems Of Accounts
Article 1 - Telephone Corporations
Part 661 - Instructions-general
- Section 661.1 - Classification of companies
- Section 661.2 - Records
- Section 661.3 - Accounts-general
- Section 661.4 - Regulated accounts
- Section 661.5 - Repealed
- Section 661.6 - Changes in accounting standards
- Section 661.7 - Interpretation of accounts
- Section 661.8 - Preservation of records
- Section 661.9 - Spreading of income, revenue, and expense items
- Section 661.10 - Waivers
- Section 661.11 - Address for reports and correspondence
- Section 661.12 - Sequence of accounts
- Section 661.13 - Comprehensive interperiod tax allocation
- Section 661.14 - Nonregulated activities
- Section 661.15 - Compensated absences
- Section 661.16 - Transactions with affiliates
- Section 661.17 - Unusual items and contingent liabilities
- Section 661.18 - Capital leases
- Section 661.19 - Materiality
- Section 661.20 - Approval by the commission
Current through Register Vol. 46, No. 12, March 20, 2024
Statutory authority: Public Service Law, § 95[2]
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