New York Codes, Rules and Regulations
Title 6 - DEPARTMENT OF ENVIRONMENTAL CONSERVATION
Chapter X - DIVISION OF WATER RESOURCES
Subchapter A - GENERAL
Article 1 - MISCELLANEOUS RULES
Part 651 - STATE AID FOR COLLECTION, TREATMENT AND DISPOSAL OF SEWAGE-COST OF OPERATION AND MAINTENANCE OF SEWAGE TREATMENT PLANTS
Cost of Operation and Maintenance of Sewage Treatment Plants
Section 651.58 - Exclusions

(a) administrative, legislative and overhead costs other than those specified in section 651.57 of this Part;

(b) costs of indirect supervision (positions not required for the actual operation of a treatment plant);

(c) costs of capital improvements, including debt amortization and depreciation, acquisition of land and/or structures, and new construction; and

(d) any equipment that is not essential to the effective operation of the sewage treatment plant.