New York Codes, Rules and Regulations (NYCRR)

Title 16 Part 321

Department of Public Service

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Source version current through May 31, 2024

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16 NYCRR 321.1 - Classification of utilities

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16 NYCRR 321.2 - Records

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16 NYCRR 321.3 - Accounting period

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16 NYCRR 321.4 - Submission of questions

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16 NYCRR 321.5 - Accounting to be on accrual basis

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16 NYCRR 321.6 - Interpretation of lists of items

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16 NYCRR 321.7 - Transactions with associated companies

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16 NYCRR 321.8 - Depreciation accounting

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16 NYCRR 321.9 - Distribution of pay and expenses of employees

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16 NYCRR 321.10 - Accounting for other departments

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16 NYCRR 321.11 - Allocation of costs between gas plant and operating expenses to be made currently

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16 NYCRR 321.12 - Employee pensions and benefits

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