reglab/statecodes huggingface dataset:
New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter II - ELECTRIC UTILITIES › Subchapter D - Rates And Charges › Part 141 - Determination By Electric Corporations Of Consumer Demand › Section 141.1 - Method of determining demand

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Whenever the charge by any electric
				  corporation or gas and electric corporation for electric service, including the
				  minimum charge, is in any way dependent upon the demand of the customer, such
				  demand shall, after January 1, 1939, be determined by a demand measuring device
				  of a type approved by this commission, whenever the demand billed is 5 kw. or
				  more, or whenever the total rated capacity of the customer's current consuming
				  devices is 8 kw. or more, or whenever the customer's consumption has exceeded
				  800 kw.h. per month in two consecutive months during the preceding 12 months;
				  provided:
(1) a minimum charge not exceeding
				  $1.33 per kw. or $1.00 per hp. may be based on connected load, provided it is
				  clearly specified how such connected load is to be determined;
(2) the demand of temporary installations or
				  of devices which have a highly fluctuating or large instantaneous demand, such
				  as X-ray apparatus and welders, may be determined by or related to the rated
				  capacity of the apparatus, the capacity of the transformer installation
				  required to supply adequate service to the apparatus, or by other appropriate
				  standards;
(3) the demand of
				  installations which have a definitely determinable and unvariable demand, such
				  as electric signs, show windows, or water heaters, may be determined by or
				  related to the rated capacity, or by periodic tests;
(4) the demand for breakdown or auxiliary
				  service, may be determined by or related to the capacity contracted for, the
				  transformer capacity required, or other appropriate standards;
(5) in other special cases when real merit or
				  necessity is shown, the commission may, on application, permit the use of other
				  reasonable standards.
New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter II - ELECTRIC UTILITIES › Subchapter D - Rates And Charges › Part 142 - Charges For Special Services › Section 142.1 - Charges for special services required to be filed

Current through Register Vol. 46, No. 28, July 10, 2024
Every gas, electric, gas and electric corporation and every
					 municipality providing gas or electric service is hereby directed and required
					 to file amendments to its tariff schedules to be effective not later than
					 November 15, 1948 on not less than 30 days' notice to the public and this
					 commission setting forth the charges that will be made for each and every
					 service performed for a customer or an applicant for service, except service
					 directly connected with the installation of appliances sold by such corporation
					 or municipality or directly connected with jobbing work performed as an agent
					 under an agency contract, whereby the corporation or municipality undertakes to
					 do jobbing work for a stipulated profit or commission; provided, however, that
					 corporations or municipalities who now have such charges set forth in their
					 tariff schedules need not refile such provisions.
New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter II - ELECTRIC UTILITIES › Subchapter D - Rates And Charges › Part 143 - Notice Of Discontinuance And Complaint Procedures › Section 143.1 - Notice of discontinuance-time

Current through Register Vol. 46, No. 28, July 10, 2024
(a) No electric corporation shall discontinue
				  the supply of electricity for nonpayment of bills rendered for service or for
				  failure to post a required deposit until:
(1)
				  at least five days after written notice has been served personally upon the
				  person supplied;
(2) at least eight
				  days after mailing written notice in postpaid wrapper to the person supplied,
				  addressed to such person at premises where service is rendered; or
(3) at least five days after the person
				  supplied has either signed for or refused a registered letter containing
				  written notice, addressed to such person at premises where service is
				  rendered.
New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter II - ELECTRIC UTILITIES › Subchapter D - Rates And Charges › Part 143 - Notice Of Discontinuance And Complaint Procedures › Section 143.2 - Notice of discontinuance-format

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Every notice indicating discontinuance of
				  service shall:
(1) clearly indicate in
				  nontechnical language and, where practicable, in a bilingual format:
(i) the reason for service
				  discontinuance;
(ii) the total
				  amount required to be paid by the customer to avoid discontinuance of service,
				  indicating the amount for which the customer's account is in arrears or the
				  required deposit, if any, which must be posted by the customer, or
				  both;
(iii) a method whereby the
				  customer may tender payment of the full sum due and owing, including any
				  required deposit, to avoid the discontinuance of his service;
(iv) the availability of company procedures
				  to consider customer complaints prior to discontinuance, including the address
				  and phone number of the office of the electric company the customer may contact
				  in reference to his account; and
(v) the earliest date on which discontinuance
				  may be attempted; and
New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter II - ELECTRIC UTILITIES › Subchapter D - Rates And Charges › Part 143 - Notice Of Discontinuance And Complaint Procedures › Section 143.3 - No discontinuance without verification of delinquent account

Current through Register Vol. 46, No. 28, July 10, 2024
(a) No electric
				  corporation shall discontinue service for nonpayment of bills rendered, or for
				  failure to post a required deposit, unless:
(1) it shall have verified that payment has
				  not been received at any office of the company or at any office of an
				  authorized collection agent through the end of the notice period required by
				  this Part; and
(2) it shall have
				  verified on the day disconnection occurs that payment has not been posted to
				  the customer's account as of the opening of business on that day, or shall have
				  complied with procedures established pursuant to section
				  143.4(b) 
				  of this Part.
New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter II - ELECTRIC UTILITIES › Subchapter D - Rates And Charges › Part 143 - Notice Of Discontinuance And Complaint Procedures › Section 143.4 - Rapid posting of payments in response to notices of discontinuance

Current through Register Vol. 46, No. 28, July 10, 2024
Every electric corporation shall take reasonable steps to
					 establish procedures to insure that any payments made in response to notices of
					 discontinuance, when the customer brings the fact that such a notice has been
					 issued to the attention of the company or its collection agents, shall
					 either:
(a) be posted to the
				  customer's account on the day payment is received; or
(b) be processed in some manner so that
				  discontinuance will not occur.
New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter II - ELECTRIC UTILITIES › Subchapter D - Rates And Charges › Part 143 - Notice Of Discontinuance And Complaint Procedures › Section 143.5 - Days when discontinuance of service is not permitted

Current through Register Vol. 46, No. 28, July 10, 2024
(a) No electric corporation shall discontinue
				  service to any person for nonpayment of bills or for failure to post a required
				  deposit on a Saturday, Sunday, public holiday, or day on which the main
				  business office of the company is not open for business. For purposes of this
				  section, the term public holiday refers to those holidays enumerated in the
				  General Construction Law.
(b) No
				  electric corporation or electric and gas corporation or municipal electric
				  corporation shall discontinue service to any residential customer for
				  nonpayment of bills or for failure to post a required deposit on a Friday, or
				  on the day preceding a day on which the main business office of the company is
				  not scheduled to be open for business, or the day immediately preceding a
				  public holiday. No such corporation shall discontinue service to any
				  residential customer for nonpayment of bills or for failure to post a required
				  deposit during a two-week period encompassing Christmas and New Year's
				  Day.
New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter II - ELECTRIC UTILITIES › Subchapter D - Rates And Charges › Part 143 - Notice Of Discontinuance And Complaint Procedures › Section 143.6 - No additional notice required when payment by check is subsequently dishonored

Current through Register Vol. 46, No. 28, July 10, 2024
Receipt of a subsequently dishonored negotiable instrument
					 in response to a notice of discontinuance shall not constitute payment of the
					 customer's account, and no electric corporation shall be required to issue
					 additional notice prior to discontinuance.
New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter II - ELECTRIC UTILITIES › Subchapter D - Rates And Charges › Part 143 - Notice Of Discontinuance And Complaint Procedures › Section 143.9 - Publicizing complaint procedures

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Every electric corporation shall, by a
				  notice accompanying a regular bill or otherwise, advise each of its customers
				  annually, unless otherwise directed by the commission, of the procedures
				  available to the customer to register complaints in regard to service or
				  disputed bills. Such notice shall clearly state the means by which a complaint
				  can be made to the company and shall also advise the customer that, if after
				  contacting the company the customer remains dissatisfied, he may contact the
				  New York State Public Service Commission. Such notice shall further state that
				  the Public Service Commission has a staff available to give assistance in such
				  matters, and shall also specify an appropriate address of the Public Service
				  Commission.
(b) Prior to
				  circulating the notice required by subdivision (a) of this section, each
				  utility shall submit to the commission for its approval the form of such notice
				  and the intended program for its distribution.
New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter II - ELECTRIC UTILITIES › Subchapter D - Rates And Charges › Part 143 - Notice Of Discontinuance And Complaint Procedures › Section 143.10 - Hardship procedures

Current through Register Vol. 46, No. 28, July 10, 2024
Each and every electric corporation and gas and electric
					 corporation shall file with the commission and make available for public
					 inspection such corporation's detailed procedures for handling hardship
					 situations where consumers are threatened with disconnection of service. The
					 detailed procedures to be filed under this section shall include the special
					 procedures during the cold weather seasons required by sections
					 143.12
					 and
					 143.13 
					 of this Part. Such corporations shall observe their filed procedures in
					 conducting their disconnection activity.
New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter II - ELECTRIC UTILITIES › Subchapter D - Rates And Charges › Part 143 - Notice Of Discontinuance And Complaint Procedures › Section 143.11 - Reconnection

Current through Register Vol. 46, No. 28, July 10, 2024
On or before May 31, 1978, all electric corporations shall
					 file with the commission tariff provisions which provide that, except in
					 extreme and unusual circumstances or where a customer requests otherwise, such
					 corporations shall reconnect service to any disconnected residential customer
					 not more than 24 hours after any of the following events:
(a) receipt by the electric corporation of
				  the full amount due (to include arrears; reestablishment charges and associated
				  taxes; collection charges and associated taxes; and a security deposit when
				  requested in writing) for which service had been disconnected;
(b) agreement by the electric corporation to
				  a plan by which the residential customer is obliged to satisfy the arrears;
				  or
(c) direction by the commission
				  or chief--Consumer Services Section, Power or Gas Division of the commission's
				  staff, or their designees. The direction to reconnect service under subdivision
				  (c) of this section should only occur where it reasonably appears, in
				  exceptional circumstances, that there is a legitimate dispute about an unpaid
				  portion of the arrears claimed by a utility, where an apparent error in the
				  disconnection of service has occurred, or where a serious impairment to human
				  health or safety seems to exist.
New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter II - ELECTRIC UTILITIES › Subchapter D - Rates And Charges › Part 143 - Notice Of Discontinuance And Complaint Procedures › Section 143.13 - Survey of residential customers previously disconnected for nonpayment or theft of service

Current through Register Vol. 46, No. 28, July 10, 2024
Not earlier than September 1 nor later than November 1 of
					 every year, each electric corporation and gas and electric corporation shall
					 conduct a survey of all former residential customers whose electric service was
					 used for heating the premises or operating a heating system, was terminated for
					 nonpayment, meter or service lateral tampering, or theft of service during the
					 12-month period ending on November 1 of that year, and has not been restored.
					 The purpose of the survey is to determine whether a continued lack of service
					 may expose the former customer or other person residing in the premises to a
					 serious impairment to human health as defined in subdivision (b) of section
					 143.12 
					 of this Part. If the corporation determines that a former residential customer
					 or other person residing in the premises may be exposed to a serious impairment
					 to human health as defined in subdivision (b) of section
					 143.12 
					 of this Part, it shall restore the electric service immediately, unless the
					 customer refuses to permit such corporation to restore service or, in theft or
					 tampering situations, unless it is impractical for the corporation to eliminate
					 an unsafe condition, and the requirements of subdivision (b) of section
					 143.12 
					 of this Part shall apply. If the corporation is unable to obtain personal
					 contact with the customer or an adult residing on the premises or the customer
					 refuses to permit service restoration, it shall immediately refer the name and
					 address of the former customer to the local commissioner of social services in
					 accordance with the procedures set forth in paragraph (b)(3) of section
					 143.12 
					 of this Part, unless the corporation has reasonable grounds to believe that the
					 former customer has permanently vacated the premises.
New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter II - ELECTRIC UTILITIES › Subchapter D - Rates And Charges › Part 143 - Notice Of Discontinuance And Complaint Procedures › Section 143.14 - Voluntary third-party notice prior to discontinuance of service

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Each and every
				  electric, electric and gas and municipal electric corporation shall permit a
				  residential consumer to designate a third party to receive a copy of every
				  notice of discontinuance of service sent to such residential consumer, provided
				  that such third party indicates in writing his or her willingness to receive
				  such notices.
(b) Such corporations
				  shall notify residential consumers annually of the availability of the
				  third-party notice procedure.
New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter II - ELECTRIC UTILITIES › Subchapter D - Rates And Charges › Part 143 - Notice Of Discontinuance And Complaint Procedures › Section 143.15 - Installment plans for residential customers

Current through Register Vol. 46, No. 28, July 10, 2024
No such corporation shall terminate service to a customer
					 because of the customer's failure to pay for service unless the corporation has
					 first offered a monthly installment plan that is just and equitable. Each
					 corporation must offer a just and equitable monthly plan to all customers whose
					 service has been disconnected for nonpayment. To the extent practicable, the
					 monthly installment plan should be based on the customer's ability to pay, past
					 payment history, the amount of indebtedness, and the availability of other
					 resources. The monthly installment plan should require a customer to pay
					 current bills and a portion of past indebtedness. A new monthly installment
					 plan need not be offered to a customer who is in default on an existing
					 one.
New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter II - ELECTRIC UTILITIES › Subchapter D - Rates And Charges › Part 145 - Interest On Customer Overpayments To Electric Utilities › Section 145.1 - General

Current through Register Vol. 46, No. 28, July 10, 2024
Every electric corporation or municipality shall provide
					 interest on customer overpayments according to the standards and criteria set
					 forth in this Part.
New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter II - ELECTRIC UTILITIES › Subchapter D - Rates And Charges › Part 145 - Interest On Customer Overpayments To Electric Utilities › Section 145.2 - Standards

Current through Register Vol. 46, No. 28, July 10, 2024
A customer overpayment is defined as payment by the
					 customer to the utility in excess of the correct charge for electric service
					 supplied to the customer which was caused by erroneous billing by the
					 utility.
New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter II - ELECTRIC UTILITIES › Subchapter D - Rates And Charges › Part 145 - Interest On Customer Overpayments To Electric Utilities › Section 145.3 - Rate of interest

Current through Register Vol. 46, No. 28, July 10, 2024
The rate of interest on such amounts shall be the greater
					 of the unadjusted customer deposit rate or the applicable late payment rate, if
					 any, for the service classification under which the customer was billed.
					 Interest shall be paid from the date when the customer overpayment was made,
					 adjusted for any changes in the deposit rate or late payment rate, and
					 compounded monthly, until the date when the overpayment was
					 refunded.
New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter II - ELECTRIC UTILITIES › Subchapter D - Rates And Charges › Part 145 - Interest On Customer Overpayments To Electric Utilities › Section 145.4 - Limitations

Current through Register Vol. 46, No. 28, July 10, 2024
This Part applies to refunds returned to customers after
					 the effective date of these rules. No electric corporation or municipality
					 shall be required to pay interest on customer overpayments that are refunded
					 within 30 days after such overpayment is received by the electric corporation
					 or municipality.
New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter II - ELECTRIC UTILITIES › Subchapter E - Records; Reports › Part 153 - Retention By Electric Corporations Of Records At Principal Office › Section 153.1 - Retention of records at principal office required

Current through Register Vol. 46, No. 28, July 10, 2024
Every corporation, company, association, joint-stock
					 association, partnership and person under the jurisdiction of this commission
					 shall retain possession of all accounts, books, contracts, records, documents
					 and papers, and hold them for inspection by the Public Service Commission or
					 its agents or employees at the principal office of such corporation, company,
					 association, joint-stock association, partnership and person under the
					 jurisdiction of this commission until this commission has approved of the
					 transfer of its or their property.
New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter II - ELECTRIC UTILITIES › Subchapter E - Records; Reports › Part 153 - Retention By Electric Corporations Of Records At Principal Office › Section 153.2 - Notice of transfer

Current through Register Vol. 46, No. 28, July 10, 2024
No such accounts, books, contracts, records, documents and
					 papers shall be transferred from the principal office of such corporation,
					 company, association, joint-stock association, partnership and person under the
					 jurisdiction of this commission until notice of such transfer has been filed,
					 in accordance with the requirements of section
					 3.5 
					 of this Title, to the commission and approval thereof
					 granted.
New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter II - ELECTRIC UTILITIES › Subchapter E - Records; Reports › Part 154 - Continuing Property Records-electric Corporations › Section 154.1 - Corporations affected

Current through Register Vol. 46, No. 28, July 10, 2024
Every electric or gas and electric corporation having
					 annual electric operating revenues of $100,000 or over shall establish, provide
					 and maintain continuing property records of its property used wholly or partly
					 in electric operations.
New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter II - ELECTRIC UTILITIES › Subchapter E - Records; Reports › Part 154 - Continuing Property Records-electric Corporations › Section 154.2 - Requirements of continuing property records

Current through Register Vol. 46, No. 28, July 10, 2024
Such continuing property record shall comply with the
					 following requirements:
(a) Such
				  record shall be divided into continuing property record units which shall be
				  arranged to conform with the operating property or the fixed capital accounts
				  and shall include a description of each of such units.
(b) The original cost of each of such units
				  shall be set forth, provided that in those cases where the original cost cannot
				  be ascertained without unreasonable expense, such original cost shall be
				  estimated.
(c) Except as otherwise
				  provided herein, there shall be shown for property hereafter installed, and for
				  present property so far as can be ascertained, either in such record or in
				  supporting data thereto, for each of such units, the date when charged to
				  operating property or fixed capital, the local of the property, the
				  manufacturer's name and any number or other identification mark imprinted
				  thereon, the accounting company number or designation, and such other
				  description as may be necessary to plainly identify the property and the
				  associated original cost thereof.
(d) When transformers or meters or major
				  units of power plant or substation equipment have been retired and subsequently
				  reinstalled, the date when such property was first charged to operating
				  property or fixed capital shall also be shown.
(e) Such property record shall show
				  separately the units located in each city, village or town, and in the case of
				  New York City in each borough, and in each power plant and substation. When a
				  corporation desires a modification of this requirement, application should be
				  made to the commission.
(f) There
				  shall be shown by appropriate reference the source of all entries; and all
				  drawings and computations and other detail records, supporting either the
				  quantities or the cost included in the continuing property record, shall be
				  retained.
(g) The original cost of
				  each parcel of land and each structure owned in fee shall be set forth and no
				  further subdivision need be shown.
(h) The original cost of easements for
				  right-of-way shall be separately set forth for each transmission
				  line.
(i) Transmission and
				  distribution property (except substation equipment), consisting of a large
				  number of similar units, may be grouped and only the average unit cost need be
				  set forth for similar units of each size installed during a calendar
				  year.
New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter II - ELECTRIC UTILITIES › Subchapter E - Records; Reports › Part 154 - Continuing Property Records-electric Corporations › Section 154.3 - Completion of continuing property records

Current through Register Vol. 46, No. 28, July 10, 2024
Every electric corporation or gas and electric corporation
					 affected by this Part shall file on or before February 1, 1937, a statement
					 setting forth the continuing property record units proposed to be used in its
					 continuing property record.
New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter II - ELECTRIC UTILITIES › Subchapter E - Records; Reports › Part 154 - Continuing Property Records-electric Corporations › Section 154.4 - Filing of proposed record units

Current through Register Vol. 46, No. 28, July 10, 2024
(a) The continuing property record herein
				  ordered to be established shall be completed as to property installed prior to
				  January 1, 1937, on or before December 31, 1937. When a corporation desires a
				  modification of this requirement, application should be made to the commission
				  on or before November 1, 1937.
(b)
				  Upon the completion of the continuing property record of property acquired
				  prior to January 1, 1937, notice shall be given to this commission.
New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter II - ELECTRIC UTILITIES › Subchapter E - Records; Reports › Part 154 - Continuing Property Records-electric Corporations › Section 154.5 - Certain records required

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Each
				  corporation affected by this Part shall keep such records of property and
				  property retirements as will reflect, so far as practicable, the service life
				  of all property retired, and will permit the determination of the age of all
				  existing property; and also such records as well reflect the salvage and cost
				  of removal of property retired from each account including property used wholly
				  or partly in electric operations.
(b) Each such corporation shall also maintain
				  such records supporting its books of account as are necessary to show the
				  reserves accumulated to provide for depreciation or ultimate retirement of its
				  property used wholly or partly in electric operations, separately for each
				  operating property or fixed capital account.
New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter II - ELECTRIC UTILITIES › Subchapter E - Records; Reports › Part 154 - Continuing Property Records-electric Corporations › Section 154.6 - Original cost defined

Current through Register Vol. 46, No. 28, July 10, 2024
The term original cost when used herein means the cost of
					 such property to the person or corporation first devoting it to public
					 service.
New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter II - ELECTRIC UTILITIES › Subchapter E - Records; Reports › Part 154 - Continuing Property Records-electric Corporations › Section 154.7 - Amounts charged in previous years to operating expenses

Current through Register Vol. 46, No. 28, July 10, 2024
Nothing herein stated shall be taken as permitting the
					 recording in the original cost shown in the continuing property record of
					 amounts charged in previous years to operating expenses, operating taxes or
					 other income or surplus accounts.
New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter II - ELECTRIC UTILITIES › Subchapter F - UNIFORM SYSTEMS OF ACCOUNTS › Article 1 - CLASSES A AND B › Part 165 - General Provisions › Section 165.1 - Authorization of uniform system of accounts for classes a and b

Current through Register Vol. 46, No. 28, July 10, 2024
(a) The uniform system of accounts for
					 electric corporations (Classes A and B) is hereby prescribed for every electric
					 corporation (as that term is defined in the Public Service Law) that has annual
					 operating revenues from electric operations of $1,000,000 or more, subject to
					 the jurisdiction of this commission; and every such electric corporation is
					 hereby required, by no later than January 1, 2000, to keep its records and
					 accounts in conformity therewith.
(b) During the 12 months following the date
					 on which the uniform system of accounts becomes effective, any such electric
					 corporation may, for purposes of comparison, keep on its books, in addition to
					 the accounts hereby prescribed, such portion or portions of its present
					 accounts as may be deemed desirable by any such corporation.
(c) In prescribing this system of accounts,
					 the commission does not commit itself to the approval or acceptance of any item
					 set out in any account for the purpose of fixing rates or in determining other
					 matters before the commission.
(d)
					 In the system of accounts, commission means the Public Service Commission of
					 the State of New York.
New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter II - ELECTRIC UTILITIES › Subchapter F - UNIFORM SYSTEMS OF ACCOUNTS › Article 1 - CLASSES A AND B › Part 166 - Instructions-general › Section 166.1 - Classification of utilities

Current through Register Vol. 46, No. 28, July 10, 2024
(a) For
					 the purpose of applying systems of accounts prescribed by the commission,
					 utilities are divided into four classes as follows:
Class A. Utilities having annual electric operating
						revenues of $2,500,000 or more.
Class B. Utilities having annual electric operating
						revenues of $1,000,000 or more but less than $2,500,000.
Class C. Utilities having annual electric operating
						revenues of $150,000 or more but less than $1,000,000.
Class D. Utilities having annual electric operating
						revenues of $25,000 or more but less than $150,000.
(b) This system of accounts applies to Class
					 A and Class B utilities. The system of accounts applicable to Class C and Class
					 D utilities is issued separately.
(c) The class to which any utility belongs
					 shall originally be determined by the average of its annual electric operating
					 revenues for the last three consecutive years. Subsequent changes in
					 classification shall be made when the annual electric operating revenues for
					 each of the three immediately preceding years shall exceed the upper limit, or
					 be less than the lower limit, of the annual electric operating revenues of the
					 classification previously applicable to the utility.
New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter II - ELECTRIC UTILITIES › Subchapter F - UNIFORM SYSTEMS OF ACCOUNTS › Article 1 - CLASSES A AND B › Part 166 - Instructions-general › Section 166.2 - Records

Current through Register Vol. 46, No. 28, July 10, 2024
The books and records referred to in this section include
						not only accounting records in a limited technical sense, but all other
						records, such as minute books, stock books, reports, correspondence, memoranda,
						etc., which may be useful in developing the history of, or facts regarding, any
						transaction. All such records in the system of accounts discussed in Part 167
						of this Title shall be accessible, at all times, to the authorized
						representatives of the commission at a location within the State of New York,
						unless the company is specifically exempted by order of this
						commission.
New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter II - ELECTRIC UTILITIES › Subchapter F - UNIFORM SYSTEMS OF ACCOUNTS › Article 1 - CLASSES A AND B › Part 167 - INSTRUCTIONS-BALANCE SHEET ACCOUNTS › Section 167.1 - System of accounts prescribed

Current through Register Vol. 46, No. 28, July 10, 2024
Each class A and class B electric utility shall keep its
						accounts in conformity with the
Code of Federal Regulations
(April 1, 2015), Title 18,
Conservation of Power and Water
						Resources,
subchapter C -Accounts, Federal Power Act, Part 101,
						Uniform System of Accounts Prescribed for Public Utilities and Licenses Subject
						to the Provisions of the Federal Power Act. (As further described in section
						10.2[b] 
						of this Title.)
New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter II - ELECTRIC UTILITIES › Subchapter F - UNIFORM SYSTEMS OF ACCOUNTS › Article 1 - CLASSES A AND B › Part 167 - INSTRUCTIONS-BALANCE SHEET ACCOUNTS › Section 167.2 - Records for territorial subdivisions

Current through Register Vol. 46, No. 28, July 10, 2024
To the extent that a utility's customer rates are based
						on a cost area or accounting division, the records that support those rates
						shall be maintained.
New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter II - ELECTRIC UTILITIES › Subchapter F - UNIFORM SYSTEMS OF ACCOUNTS › Article 1 - CLASSES A AND B › Part 167 - INSTRUCTIONS-BALANCE SHEET ACCOUNTS › Section 167.3 - Work order and property record system required

Current through Register Vol. 46, No. 28, July 10, 2024
(a) The work order system shall include a
					 work order estimate and work in progress record, which shall be supported as
					 indicated in subdivisions (b) and (c) of this section. Standing work orders may
					 be used by class A and B utilities for projects of relatively small value
					 (
e.g.,
$100,000); except that project upon which interest
					 during construction is charged shall not be recorded through standing work
					 orders. These limits may be modified by order of the commission when warranted
					 by particular circumstances.
(b)
					 The work order estimate shall include the following particulars:
(1) The designation number or letter and the
					 signature of the officer or employee who authorized the work or purchase. If
					 the authorization is by the board of directors or other body, an appropriate
					 officer shall so state above his signature.
(2) A description and location of the work to
					 be done (or the purchase to be made), stating the reasons the work is
					 necessary, and the dates between which such work (or purchase) is to be
					 accomplished. For each project for which interest during construction is
					 charged, the date completed and the date placed in operation shall be shown
					 either in the work order estimate or the work in progress record.
(3) Detailed estimates of the cost of the
					 project to be supported by maps, plans, diagrams, specifications, etc., as
					 applicable.
(4) The account or
					 accounts to which the cost of the project is chargeable and the amount
					 chargeable to each account.
(5) Any
					 variations between estimates and actual costs of the project.
(6) When a project involves changes to
					 existing property, either the work order estimate or the work in progress
					 record shall show the year of installation of any property retired or otherwise
					 affected and shall show or refer to other records that cover the book costs (or
					 an estimate if not known, and a statement explaining the basis for that
					 estimate) and the name and page of the accounting and engineering books and
					 records covering such installation and the cost thereof.
New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter II - ELECTRIC UTILITIES › Subchapter F - UNIFORM SYSTEMS OF ACCOUNTS › Article 1 - CLASSES A AND B › Part 167 - INSTRUCTIONS-BALANCE SHEET ACCOUNTS › Section 167.4 - Spreading of income, revenue, and expense items

Current through Register Vol. 46, No. 28, July 10, 2024
When the amount of any unusual item includible in the
						income, operating revenue, or operating expense accounts is relatively so large
						that its inclusion in the accounts for the year in which the transactions
						occurred, would seriously distort net income, the company may request
						permission to include all or a part of the amount in account 186, miscellaneous
						deferred debits, or account 253, other deferred credits to be amortized over
						such period and through such accounts as the commission shall determine.
						Without permission of this commission, no such item shall be carried beyond the
						calendar year in which the transaction occurred.
New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter II - ELECTRIC UTILITIES › Subchapter F - UNIFORM SYSTEMS OF ACCOUNTS › Article 1 - CLASSES A AND B › Part 167 - INSTRUCTIONS-BALANCE SHEET ACCOUNTS › Section 167.5 - Revenues from the distribution of electricity of others

Current through Register Vol. 46, No. 28, July 10, 2024
Revenues from the distribution of electricity to the
						utility's customers where the electricity is provided by a party other than the
						utility shall be included in account 456.2, revenues from the distribution of
						electricity of others. Subsidiary accounts shall be maintained to break down
						these revenues according to the classification of accounts under the sales of
						electricity revenue accounts. Records shall be maintained so that the quantity
						of electricity delivered and the revenue received under each rate schedule
						shall be readily available.
New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter II - ELECTRIC UTILITIES › Subchapter F - UNIFORM SYSTEMS OF ACCOUNTS › Article 1 - CLASSES A AND B › Part 167 - INSTRUCTIONS-BALANCE SHEET ACCOUNTS › Section 167.6 - Gains or losses from the settlement of asset retirement obligations

Current through Register Vol. 46, No. 28, July 10, 2024
Gains or losses resulting from the settlement of asset
						retirement obligations associated with utility plant resulting from the
						difference between the amount of the liability for the asset retirement
						obligation included in account 230, asset retirement obligation, and the actual
						amount paid to settle the obligation shall be accounted for as follows:
(a) gains shall be credited to account 108,
					 accumulated provision for depreciation of electric utility plant; and
(b) losses should be charged to account 108,
					 accumulated provision for depreciation of electric utility plant.
New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter II - ELECTRIC UTILITIES › Subchapter F - UNIFORM SYSTEMS OF ACCOUNTS › Article 1 - CLASSES A AND B › Part 167 - INSTRUCTIONS-BALANCE SHEET ACCOUNTS › Section 167.7 to 167.9 - Repealed

Current through Register Vol. 46, No. 28, July 10, 2024
New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter II - ELECTRIC UTILITIES › Subchapter F - UNIFORM SYSTEMS OF ACCOUNTS › Article 2 - Classes C and D › Part 180 - General Provisions › Section 180.0 - Order authorizing uniform system of accounts for classes c and d

Current through Register Vol. 46, No. 28, July 10, 2024
(a) The Uniform
					 System of Accounts for Electric Corporations (Classes C and D) is hereby
					 prescribed for every electric corporation (as that term is defined in the
					 Public Service Law) which has annual operating revenues from electric
					 operations in excess of $25,000 but not exceeding $1,000,000, and for every
					 lessor and inchoate and dormant electric corporation subject to the
					 jurisdiction of this commission, and that every such electric corporation be
					 required and hereby is required, on and after January 1, 1969, to keep its
					 records and accounts in conformity therewith.
(b) During the 12 months following the date
					 on which said uniform system of accounts becomes effective, any such electric
					 corporation may, for purposes of comparison, keep on its books, in addition to
					 the accounts hereby prescribed, such portion or portions of its present
					 accounts as may be deemed desirable by any such corporation.
(c) Each electric corporation for which this
					 uniform system of accounts is prescribed shall classify, set forth, and carry
					 all assets, liabilities, capital stock, and surplus existing as of the
					 effective date of this uniform system of accounts, as prescribed in such system
					 of accounts.
(d) Each such electric
					 corporation shall prepare and file in triplicate with the commission not later
					 than six months after the effective date of this uniform system of accounts,
					 summary statements showing:
(1) the closing
					 balance of each balance sheet account carried on the books directly preceding
					 the effective date of this system of accounts prescribed herein, the title of
					 each account under this system of accounts to which any portion thereof was
					 transferred, and the amount so transferred; and
(2) the opening balance of each account under
					 this system of accounts, the title of each account from which any portion
					 thereof was transferred, and the amount so transferred.
Reserves existing at the effective date of this system of
						accounts accumulated to provide for losses upon retirement or withdrawal of
						property from service, depreciation, amortization or replacement of fixed
						capital or operating property shall be transferred to the accounts prescribed
						herein for depreciation and amortization reserves.
New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter II - ELECTRIC UTILITIES › Subchapter F - UNIFORM SYSTEMS OF ACCOUNTS › Article 2 - Classes C and D › Part 180 - General Provisions › Section 180.1 - Definitions

Current through Register Vol. 46, No. 28, July 10, 2024
(a) When used in
					 this system of accounts:
(1) Accounts means
					 the accounts prescribed in this system of accounts.
(2) Associated companies means companies or
					 persons that, directly or indirectly, through one or more intermediaries,
					 control, or are controlled by, or are under common control with, the accounting
					 company.
(3) Control (including the
					 terms controlling, controlled by, and under common control with) means the
					 possession, directly or indirectly, of the power to direct or cause the
					 direction of the management and policies of a company, whether such power is
					 exercised through one or more intermediary companies, or alone, or in
					 conjunction with, or pursuant to an agreement, and whether such power is
					 established through a majority or minority ownership or voting of securities,
					 common directors, officers, or stockholders, voting trusts, holding trusts,
					 associated companies, contract, or any other direct or indirect
					 means.
(4) Commission or this
					 commission means the Public Service Commission of the State of New
					 York.
(5) Company. (See paragraph
					 [10] of this subdivision.)
(6) Cost
					 means the amount of money actually paid for property or services or the cash
					 value at the time of the transaction of any consideration other than money.
					 (See, however, electric plant instruction section
					 182.1 
					 of this Title.)
(7) Electric
					 corporation. (See Public Service Law.)
(8) Long-term debt means notes or other
					 obligations having a life of more than one year from date of creation or
					 assumption (except obligations representing advances from associated
					 companies), and all unmatured bonds and receivers' certificates.
(9) Original cost, as applied to electric
					 plant, means the cost of such property to the person first devoting it to
					 public service.
(10) Person means
					 an individual, a corporation, a partnership, an association, a joint-stock
					 company, a business trust, or any organized group of persons, whether
					 incorporated or not, or any receiver or trustee.
(11) Utility or utility company as used
					 herein and when not otherwise indicated in the context, means any electric
					 corporation. (See Public Service Law.)
New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter II - ELECTRIC UTILITIES › Subchapter F - UNIFORM SYSTEMS OF ACCOUNTS › Article 2 - Classes C and D › Part 181 - Instructions-general › Section 181.1 - Classification of utilities

Current through Register Vol. 46, No. 28, July 10, 2024
(a) For
					 the purpose of applying the system of accounts prescribed herein, utilities are
					 divided into two classes as follows:
Class C:Utilities having annual electric operating
						revenues of more than $150,000 but not more than $1,000,000. Such utilities
						shall keep the accounts prescribed herein which are applicable to their
						operations.
Class D:Utilities having annual electric operating
						revenues of more than $25,000 but not more than $150,000. Such utilities shall
						keep all the accounts prescribed herein which are applicable to their
						operations, except those accounts in which the letter D does not appear in the
						prefix.
(b) The class to
					 which any utility belongs shall be determined by the average of its annual
					 electric operating revenues for the three years next preceding the effective
					 date of this system of accounts. If the average of its electric operating
					 revenues for the three years ended December 31st of any year following the
					 effective date of this system of accounts is greater than the maximum specified
					 for the class within which the utility has theretofore been included, such
					 utility shall for the succeeding year keep the accounts prescribed for such
					 higher class.
(c) Any utility,
					 which because of its revenues falls within a given class, may, at its option,
					 adopt the system of accounts prescribed for a higher class. Notice of such
					 action shall be promptly filed with the commission