New York Codes, Rules and Regulations (NYCRR)
Title 16 Part 197
Department of Public Service
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Source version current through Feb 28, 2023
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16 NYCRR 197.1 - Balance sheet accounts, purpose of
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16 NYCRR 197.2 - Clearing accounts, purpose of
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16 NYCRR 197.3 - Contingent assets and liabilities
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16 NYCRR 197.4 - Current assets
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16 NYCRR 197.5 - Current liabilities
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16 NYCRR 197.6 - Delayed items
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16 NYCRR 197.7 - Depreciation accounting
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16 NYCRR 197.8 - Discount or premium on owned securities of others
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16 NYCRR 197.9 - Discount or premium and expense on long term debt
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16 NYCRR 197.10 - Distribution of pay and expenses of employees
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16 NYCRR 197.11 - Employer pensions and benefits
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16 NYCRR 197.12 - Income accounts, purpose of
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16 NYCRR 197.13 - Insurance
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16 NYCRR 197.14 - Item lists, interpretation of
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16 NYCRR 197.15 - Jobbing work
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16 NYCRR 197.16 - Joint expenses
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16 NYCRR 197.17 - Leased property, expenditures on
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16 NYCRR 197.18 - Merchandising and jobbing
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16 NYCRR 197.19 - Operating expense accounts, purpose of
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16 NYCRR 197.20 - Operating property accounts, purpose of
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16 NYCRR 197.21 - Operating property accounts, basis of charges to
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16 NYCRR 197.22 - Operating property-continuing property record required (Class A and Class B utilities only)
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16 NYCRR 197.23 - Operating property retired
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16 NYCRR 197.24 - Operating revenue accounts, purpose of
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16 NYCRR 197.25 - Operating revenue accounts, basis of entries
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16 NYCRR 197.26 - Production expenses-steam, allocation of
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16 NYCRR 197.27 - Property purchased
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16 NYCRR 197.28 - Rents
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16 NYCRR 197.29 - Repairs, cost of
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16 NYCRR 197.30 - Separate records for each plant
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16 NYCRR 197.31 - Spreading of income, revenue, and expense items
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16 NYCRR 197.32 - Surplus accounts, purpose of
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16 NYCRR 197.33 - Transactions with the municipality
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16 NYCRR 197.34 - Transfers of property between departments
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16 NYCRR 197.35 - Transmission and distribution systems
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16 NYCRR 197.36 - Unaudited items
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16 NYCRR 197.37 - Units of property
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16 NYCRR 197.38 - Work order system required (Class A and Class B utilities only)
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