reglab/statecodes huggingface dataset:
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 661.15 - Compensated absences

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
					 Companies shall record a liability and charge the appropriate expense accounts
					 for compensated absences (vacations, sick leave, etc.) in the year in which
					 these benefits are earned by the employees unless otherwise directed by this
					 commission.
(b) With respect to the
					 liability that exists for compensated absences which is not yet recorded on the
					 books as of the effective date of this system of accounts, the liability shall
					 be recorded in account 4120, Other Accrued Liabilities, with a corresponding
					 entry to account 1439, Deferred Charges. This deferred charge shall be
					 amortized on a straight line basis over a period of 10 years.
(c) Records shall be maintained so as to show
					 that no more than 10 percent of the deferred charge is being amortized each
					 year.
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 661.17 - Unusual items and contingent liabilities

Current through Register Vol. 46, No. 28, July 10, 2024
(a) This section applies to extraordinary
					 items, prior period adjustments, and contingent liabilities.
(b) Extraordinary items, prior period
					 adjustments and contingent liabilities shall be submitted to this commission
					 for review before being recorded in the company's books of account. Corrections
					 of errors in prior periods which are less than $1,000,000 (Class A companies)
					 or one percent of net income for the most current calendar year (Class B
					 companies), may be recorded in operating accounts without prior
					 approval.
(c) The company's filings
					 pursuant to subdivision (b) of this section, shall set forth in detail the
					 accounting entries contemplated together with any supporting data and, the
					 existing special circumstances which warrant approval of the requested
					 accounting treatment and related entries.
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 661.18 - Capital leases

Current through Register Vol. 46, No. 28, July 10, 2024
The company may adopt capital lease accounting for
						transactions if two conditions are met for each financing arrangement:
(a) the company receives approval from the
					 commission to enter a long-term capital lease (see section 101  of the Public Service Law);
					 and
(b) the company demonstrates in
					 its filing that capital lease accounting is not detrimental to
					 ratepayers.
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 661.19 - Materiality

Current through Register Vol. 46, No. 28, July 10, 2024
Companies shall follow this system of accounts in
						recording all financial and statistical data irrespective of an individual
						item's materiality under Generally Accepted Accounting Principles (GAAP),
						unless a waiver has been granted under the provisions of section
						661.10  of this
						Part to do otherwise.
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 661.20 - Approval by the commission

Current through Register Vol. 46, No. 28, July 10, 2024
Whenever the phrases "with the permission of the
						commission, with the approval of the commission, approved by the commission,
						authorized by the commission, or directed by the commission," are used herein,
						such permission, approval, authorization, or direction must be specific and in
						writing. The commission may delegate its authority to permit, approve,
						authorize or direct to a designee.
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 662 - Instructions-balance Sheet Accounts › Section 662.1 - Purpose of the balance sheet accounts

Current through Register Vol. 46, No. 28, July 10, 2024
The balance sheet accounts (1130 to 4550.3, inclusive)
						are designed to show the assets, liabilities, capital stock, and retained
						earnings or deficit of the company.
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 662 - Instructions-balance Sheet Accounts › Section 662.2 - Nonregulated investments

Current through Register Vol. 46, No. 28, July 10, 2024
Nonregulated investments shall include the investment in
						nonregulated activities that are conducted through the same legal entity as the
						telephone company operations, but do not involve the joint or common use of
						assets or resources in the provision of both regulated and nonregulated
						products. (See sections
						661.4,
						661.14
						and
						661.16 
						of this Title.)
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 662 - Instructions-balance Sheet Accounts › Section 662.3 to 662.6 - Repealed

Current through Register Vol. 46, No. 28, July 10, 2024
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 663 - Instructions-telecommunications Plant Accounts › Section 663.2 - Telecommunications plant acquired

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
					 Property, plant and equipment acquired from an entity, whether or not
					 affiliated with the accounting company, shall be accounted for at original
					 cost.
(b) The accounting for
					 property, plant and equipment to be recorded at original cost shall be as
					 follows:
(1) The amount of money paid (or
					 current money value of any consideration other than money exchanged) for the
					 property (together with preliminary expenses incurred in connection with the
					 acquisition) shall be charged to account 1439, Deferred Charges.
(2) The original cost, estimated if not
					 known, of telecommunications plant, governmental franchises and other similar
					 rights acquired shall be charged to applicable telecommunications plant
					 accounts, Telecommunications Plant Under Construction, and Property Held For
					 Future Telecommunications Use, as appropriate, and credited to account 1439.
					 When the actual original cost cannot be determined and estimates are used, the
					 company shall be prepared to furnish the commission with the particulars of
					 such estimates.
(3) The amounts of
					 the theoretical accumulated depreciation requirements for depreciation and
					 amortization of plant acquired shall be credited to account 3100, Accumulated
					 Depreciation, or account 3200, Accumulated Depreciation--Held for Future
					 Telecommunications Use, 3410, Accumulated Amortization--Capitalized Leases,
					 3420, Accumulated Amortization--Leasehold Improvements, 3500, Accumulated
					 Amortization--Intangible, and 3600, Accumulated Amortization-Other, and debited
					 to account 1439.
(4) Any amount
					 remaining in account 1439, applicable to the plant acquired, shall, upon
					 completion of the entries provided in paragraphs (1), (2) and (3) of this
					 subdivision, be debited or credited, as applicable, to account 2007, Goodwill,
					 or to subaccount 2005.1, Telecommunications Plant Acquisition Adjustment, as
					 appropriate.
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 663 - Instructions-telecommunications Plant Accounts › Section 663.4 - Retirement units

Current through Register Vol. 46, No. 28, July 10, 2024
The retirement units (note also section
						663.5[b][1] 
						of this Part) are listed in the retirement unit list appended to this system of
						accounts. Additions to or revisions of this list will be issued, when
						necessary, by this commission, to which any applications for such additions or
						revisions shall be presented by the company. (The retirement unit list is set
						out at the end of this system of accounts.)
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 663 - Instructions-telecommunications Plant Accounts › Section 663.6 - Continuing property records required

Current through Register Vol. 46, No. 28, July 10, 2024
(a) The continuing property records are that
					 portion of the total property accounting system which preserves the following
					 detailed information:
(1) the identity,
					 vintage, location and original cost of units of property; and
(2) original and ongoing transactional data
					 (plant account activity) in terms of such units.
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 663 - Instructions-telecommunications Plant Accounts › Section 663.7 - Standard practices for establishing and maintaining continuing property records

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
					 Accounting area.
(1) The continuing property
					 record, as related to each primary plant account, shall be established and
					 maintained by subaccount for each accounting area. An accounting area is the
					 smallest territory of the company for which accounting records of investment
					 are maintained for all plant accounts within the area. Areas already
					 established for administrative, accounting, valuation, or other purposes may be
					 adopted for this purpose when appropriate. In no case shall the boundaries of
					 accounting areas cross either State lines or boundaries prescribed by the
					 commission.
(2) In determining the
					 limit of each area, consideration shall be given to the quantities of property,
					 construction conditions, operating districts, county and township lines, taxing
					 district boundaries, city limits, and other political or geographical limits,
					 in order that the area adopted may have maximum adaptability, within the
					 confines of practicability, for both the company's purpose and those of
					 Federal, State, and municipal authorities.
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 663 - Instructions-telecommunications Plant Accounts › Section 663.9 - Items lists

Current through Register Vol. 46, No. 28, July 10, 2024
The items lists are provided for the purpose of clearly
						indicating the application of the prescribed accounting in specific cases.
						These lists are published separately by the director of the Office of
						Accounting and Finance or his designee. Companies shall be guided by the lists
						in recording the cost of specific assets in the telecommunications plant in
						service detail accounts (accounts 2111 through 2690). These lists do not
						comprise all of the items to be recorded in the specific accounts but are
						considered to be representative of them. The appearance of an item in a list
						warrants the recording of such item in the designated account only when the
						text of the account also indicates inclusion in the account, inasmuch as the
						same item frequently appears in more than one list.
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 664 - Instructions-depreciation And Amortization Accounting › Section 664.1 - Computation of depreciation rates

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Depreciation percentage rates shall be
					 computed in conformity with a group plan of accounting for depreciation and
					 shall be such that the loss in service value of the property, except for losses
					 excluded under the definition of depreciation, may be distributed under the
					 straight-line method during the service life of the property. These percentage
					 rates shall be based upon the estimated service values and service lives
					 developed by a study of the company's history and experience and such
					 engineering and other information as may be available with respective future
					 conditions. Such percentage rates shall not include any allowance for loss in
					 service value of property expected to be installed in the future. The
					 percentage rates shall, for each primary account comprised of more than one
					 class of property, produce a charge to operating expenses for that account
					 equal to the sum of the amounts that would otherwise be chargeable for each of
					 the various classes of property included in the account.
(b) In the event any composite percentage
					 rate becomes no longer applicable, revised composite percentage rates shall be
					 computed and filed with the Commission in accordance with subdivisions (a) and
					 (d) of this section.
(c) The
					 company shall keep such records of property and property retirements as will
					 allow the determination of the service life of property which has been retired,
					 or facilitate the determination of service life indications by mortality,
					 turnover, or other appropriate methods. Such records will also allow the
					 determination of the percentage of salvage value or net salvage value, as
					 appropriate, for property retired from each class of depreciable plant. (See
					 account 2321 regarding amortization of customer premises wiring.)
(d) Not later than six months following the
					 date when a company becomes subject to this system of accounts, it shall have
					 filed with this commission estimates of the composite annual percentage rates
					 considered applicable to the original cost of each class of depreciable
					 telecommunications plant owned or used by the company. (Note section
					 664.2  of
					 this Part.) The estimates of the composite annual percentage rates so filed
					 shall be accompanied by a statement subscribed to by an officer or other duly
					 authorized representative of the company, showing the bases therefor and the
					 methods employed in their computation.
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 664 - Instructions-depreciation And Amortization Accounting › Section 664.2 - Depreciation charges

Current through Register Vol. 46, No. 28, July 10, 2024
(a) A separate
					 annual percentage rate for each depreciation category of telecommunications
					 plant shall be used in computing depreciation charges.
(b) Charges for currently accruing
					 depreciation shall be made monthly to the appropriate depreciation accounts,
					 and corresponding credits shall be made to the appropriate depreciation reserve
					 accounts. Current monthly charges shall normally be computed by the application
					 of one-twelfth of the annual depreciation rate to the monthly average balance
					 of the associated category of plant. The average monthly balance shall be
					 computed using the balance as of the first and last days of the current
					 month.
(c) When acquired
					 depreciable plant carried in account 1439, Deferred Charges, is distributed to
					 the appropriate plant accounts, adjusting entries shall be made covering the
					 depreciation charges applicable to such plant for the period during which it
					 was carried in account 1439.
(d)
					 When the company is responsible under the terms of a lease for depreciation of
					 property, used but not owned, the computation of depreciation charges shall be
					 made on the same basis as for owned depreciable property.
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 664 - Instructions-depreciation And Amortization Accounting › Section 664.3 - Classes of depreciable telecommunications plant

Current through Register Vol. 46, No. 28, July 10, 2024
(a) The classes of depreciable
					 telecommunications plant and the accounts covering such plant are as follows:
Motor Vehicle (account 2112)
Aircraft (account 2113)
Special Purpose Vehicles (account 2114)
Garage Work Equipment (account 2115)
Other Work Equipment (account 2116)
Buildings (account 2121)
Furniture (account 2122)
Office Equipment (account 2123)
General Purpose Computers (account 2124)
Analog Electronic Switching (account 2211)
Digital Electronic Switching (account 2212)
Electro-Mechanical Switching (account 2215)
Operator Systems (account 2220)
Radio Systems (account 2231)
Circuit Equipment (account 2232)
Station Apparatus (account 2311)
Customer Premises Wiring (account 2321)
Large Private Branch Exchanges (account 2341)
Public Telephone Terminal Equipment (account 2351)
Other Terminal Equipment (account 2362)
Poles (account 2411)
Aerial Cable (account 2421)
Underground Cable (account 2422)
Buried Cable (account 2423)
Submarine Cable (account 2424)
Deep Sea Cable (account 2425)
Intrabuilding Network Cable (account 2426)
Aerial Wire (account 2431)
Conduit Systems (account 2441)
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 664 - Instructions-depreciation And Amortization Accounting › Section 664.4 - Plant retired for nonrecurring factors not recognized in depreciation rates

Current through Register Vol. 46, No. 28, July 10, 2024
(a) A retirement
					 will be considered as nonrecurring (extraordinary) only if the following
					 criteria are met:
(1) The impending retirement
					 was not adequately considered in setting past depreciation rates.
(2) The charging of the retirement against
					 the reserve will unduly deplete that reserve.
(3) The retirement is unusual such that
					 similar retirements are not likely to recur in the future.
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 664 - Instructions-depreciation And Amortization Accounting › Section 664.5 - Amortization accounting

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
					 Amortization shall be computed on the straight-line method, i.e., equal annual
					 amounts shall be applied, or other method as directed by the commission. The
					 cost of each type of asset shall be amortized on the basis of the estimated
					 life of that asset and shall not be written off in the accounting period in
					 which the asset is acquired. A reasonable estimate of the useful life may be
					 based on the upper or lower limits even though a fixed existence is not
					 determinable. However, the period of amortization shall not exceed 40
					 years.
(b) In the event any
					 estimated useful life becomes no longer applicable, a revised estimated useful
					 life shall be determined in accordance with subdivision (a) of this
					 section.
(c) Amortization charges
					 shall be made monthly to the appropriate amortization expense accounts and
					 corresponding credits shall be made to the appropriate amortization reserve
					 accounts. Monthly charges shall be computed by the application of one-twelfth
					 to the annual amortization amount.
(d) The company shall keep such records as
					 will allow the determination of the useful life of the asset.
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 664 - Instructions-depreciation And Amortization Accounting › Section 664.6 - Depreciation and amortization subsidiary records

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Subsidiary record categories shall be
					 maintained for each class of depreciable telecommunications plant in account
					 3100 for which there is a prescribed depreciation rate. (See also section
					 664.1[c] 
					 of this Part.)
(b) Subsidiary
					 records shall be maintained for accounts 3410, 3420, 3500, and 3600 in
					 accordance with section
					 664.5(d) 
					 of this Part.
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 664 - Instructions-depreciation And Amortization Accounting › Section 664.7 - Accounting for software

Current through Register Vol. 46, No. 28, July 10, 2024
The original cost of initial operating system software
						for computers shall be classified to the same account as the associated
						hardware whether acquired separately or in conjunction with the associated
						hardware. (See also account 8310, Software Expense.)
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 665 - Instructions-revenue Accounts › Section 665.1 - Purpose of the revenue accounts

Current through Register Vol. 46, No. 28, July 10, 2024
The revenue accounts (5000 to 5302, inclusive) are
						intended to include the actual cash inflows (or equivalents) that have or will
						occur as a result of the company's ongoing major or central operations during
						the period. They will include the revenues which arise from furnishing
						regulated telecommunications services to others, from directory advertising,
						rentals of telecommunications assets and from providing other services which
						are directly associated with the provision of regulated telecommunications
						services. (Note also section
						661.9.
						of this Title.)
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 665 - Instructions-revenue Accounts › Section 665.2 - Deductions from revenue

Current through Register Vol. 46, No. 28, July 10, 2024
Corrections of overcharges, authorized refunds of
						overcollections previously credited to revenue, authorized refunds and
						adjustments on account of failure in service, and other corrections shall be
						charged to the revenue account previously credited with the amounts
						involved.
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 665 - Instructions-revenue Accounts › Section 665.3 - Commissions

Current through Register Vol. 46, No. 28, July 10, 2024
Commissions paid to others or employees in place of
						compensation or salaries for services rendered, for example, public telephone
						commissions, shall be charged to the appropriate expense accounts and not to
						the revenue accounts.
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 665 - Instructions-revenue Accounts › Section 665.4 - Revenue recognition

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
					 Credits shall be made to the appropriate revenue accounts when such revenue is
					 actually earned. When the billing cycle encompasses more than one accounting
					 period, adjustments are necessary to properly recognize the revenue applicable
					 to the current accounting period under report. Revenues recorded under the
					 terms of two-tier contracts or other variable payment plans should be deferred,
					 if necessary, and recognized ratably with expenses over the term of the related
					 contract. Any amounts deferred shall be credited to account 4360, Other
					 Deferred Credits.
(b) Known amounts
					 of revenue losses due to fire or theft shall be recognized as an operating
					 expense (Note account 5264, Other Incidental Regulated Revenue and account
					 6728, Other General and Administrative).
(c) Telecommunications service supplied to
					 municipalities without charge, in accordance with franchise requirements, shall
					 be accounted for as provided in account 2690, Intangibles. (Note also account
					 6564, Amortization Expense-- Intangibles and account 6728, Other General and
					 Administrative.)
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 665 - Instructions-revenue Accounts › Section 665.5 - Contractual arrangements

Current through Register Vol. 46, No. 28, July 10, 2024
Charges and credits resulting from activities associated
						with the provision of regulated telecommunications services shall be recorded
						in a manner consistent with the nature of the underlying contractual
						arrangements. The charges and credits resulting from expense sharing or
						apportionment arrangements associated with the provision of regulated
						telecommunications services shall be recorded in the detailed regulated
						accounts. Charges and credits resulting from revenue settlement agreements or
						other revenue pooling arrangements associated with the provision of regulated
						telecommunications services shall be included in the appropriate revenue
						accounts. Those charges and credits resulting from contractual revenue pooling
						and/or sharing agreements shall be recorded in each prescribed revenue account
						and prescribed subsidiary record categories thereof to the extent that each is
						separately identifiable in the settlement process. It is not intended that
						settlement amounts be allocated or generally spread to the individual revenue
						accounts where they are not separately identifiable in the settlement process.
						When the settlement amounts are not identifiable by a revenue account they
						shall be recorded in accounts 5069, Other Local Exchange Revenue Settlements,
						5129, Other Long Distance Private Network Revenue Settlements, 5169, Other Long
						Distance Revenue Settlements, or 5269, Other Revenue Settlements, as
						appropriate.
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 665 - Instructions-revenue Accounts › Section 665.6 - Subsidiary records

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Subsidiary
					 record categories shall be maintained in order that the company may separately
					 report revenues derived from charges imposed under intrastate, interstate and
					 international tariff filings. This jurisdictional subsidiary record requirement
					 applies to all accounts except the Network Access Services Group where separate
					 accounts have been established for Federal and State access revenues.
(b) Subsidiary record categories shall be
					 maintained for the following accounts in order that the company may separately
					 report revenues derived from residential and business customers:
(1) all accounts in the local network
					 services revenue group;
(2) account
					 5081, End User Revenue;
(3) any end
					 user revenues included in account 5084, State Access Revenues;
(4) account 5100, Long Distance Message
					 Revenue; and
(5) account 5110,
					 Unidirectional Long Distance Revenue.
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 665 - Instructions-revenue Accounts › Section 665.7 - Structure of the revenue accounts

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
					 The revenue section of the system of accounts shall be organized by revenue
					 group summary account, account and subsidiary record category (if
					 required).
(b) The revenue section
					 of this system of accounts shall be comprised of five major groups--local
					 network services revenues, network access services revenues, long distance
					 network services revenues, miscellaneous revenues, and uncollectible revenues,
					 which shall be considered as a revenue group for the purposes of the
					 construction of the system.
(c)
					 Summary accounts within revenue groups shall be used to describe aggregations
					 of two or more accounts having a certain commonality. Summary accounts are
					 assigned numbers so that they may be used to aggregate accounts for reporting
					 purposes.
(d) Accounts shall be
					 maintained as prescribed in this section subject to the conditions described in
					 section
					 661.3 
					 of this Title. In certain instances, subsidiary record categories may be
					 required below the account level by this system of accounts or by commission
					 order.
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 665 - Instructions-revenue Accounts › Section 665.8 - Local network services revenues

Current through Register Vol. 46, No. 28, July 10, 2024
Local network services revenues (accounts 5000-5069)
						shall include revenues derived from the provision of service and equipment
						entirely within the basic service area. That area is defined as the normal
						boundaries for local calling plus Extended Area Service (EAS) boundaries as
						they apply to that service. It includes revenues derived from both local
						private network service and local public network services as well as from
						customer premises facilities services. Local revenues include associated
						charges such as one-time service connection or termination charges and
						secondary features such as call waiting.
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 665 - Instructions-revenue Accounts › Section 665.9 - Network access revenues

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
					 Network access revenues (accounts 5080-5084) shall include revenues derived
					 from the provision of exchange access services to an interexchange carrier or
					 to an end user of telecommunications services beyond the exchange carrier's
					 network.
(b) Billing and
					 collections service provided under exchange access tariffs shall be included in
					 the Miscellaneous Revenues Group.
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 665 - Instructions-revenue Accounts › Section 665.10 - Long distance network services revenues

Current through Register Vol. 46, No. 28, July 10, 2024
Long distance network services revenues shall include
						revenues derived from the provision of services beyond the basic service area,
						whether message or flat-rate and including public network switching as well as
						private.
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 665 - Instructions-revenue Accounts › Section 665.11 - Miscellaneous revenues

Current through Register Vol. 46, No. 28, July 10, 2024
Miscellaneous revenues are those revenues derived from
						the provision of regulated products and services provided under tariff or
						contract but not contained elsewhere. They shall also include operating revenue
						derived from activities performed incident to the company's tariffed
						telecommunications operations which, though nontariffed, are included in the
						regulatory process.
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 665 - Instructions-revenue Accounts › Section 665.12 - Nonregulated revenues

Current through Register Vol. 46, No. 28, July 10, 2024
The nonregulated revenue account shall be used for
						nonregulated operating revenues when a nonregulated activity involves the
						common or joint use of assets or resources in the provision of regulated and
						nonregulated products or services and when such activity is accounted for, as
						required in section
						661.14  of
						this Title, within the accounts prescribed in this system for telephone company
						operations. Revenues from nontariffed services offered incidental to tariffed
						services may be accounted for as regulated revenues, provided the activities,
						subject to commission approval, comply with the following criteria. The
						activity must have been traditionally treated as regulated for intrastate
						ratemaking purposes or the activity must be a natural outgrowth of regulated
						operations. The activity must not constitute a separate line of business. A
						description of and justifications for each incidental activity must be included
						in a company's cost manual, or in the commission-approved Cost Allocation
						Manual for any company required to file a Cost Allocation
						Manual.
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 665 - Instructions-revenue Accounts › Section 665.13 - Uncollectible revenues

Current through Register Vol. 46, No. 28, July 10, 2024
Uncollectible revenues shall include amounts originally
						credited to the revenue accounts which have proved impracticable of
						collection.
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 666 - Instructions For Expense Accounts › Section 666.1 - Structure of the expense accounts

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
					 The expense section of the system of accounts shall be organized by expense
					 group summary account, account, and subsidiary record category (if
					 required).
(b) The expense section
					 of this system of accounts shall be comprised of four major expense
					 groups--plant specific operations, plant nonspecific operations, customer
					 operations and corporate operations. Expenses to be recorded in plant specific
					 and plant nonspecific operations expense groups generally reflect cost
					 associated with the various kinds of equipment identified in the plant asset
					 accounts. Expenses to be recorded in the customer operations and corporate
					 operations accounts reflect the costs of, or are associated with, functions
					 performed by people, irrespective of the organization in which any particular
					 function is performed.
(c) Summary
					 accounts within expense groups shall be used to describe aggregations of two or
					 more accounts having a certain commonality. Summary accounts are assigned
					 numbers so that they may be used by telephone companies to aggregate accounts
					 for reporting purposes.
(d)
					 Accounts shall be maintained as prescribed in this uniform system of accounts
					 subject to the conditions described in section
					 661.3 
					 of this Title. Subsidiary record categories may be required below the account
					 level by this system of accounts or by commission order.
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 666 - Instructions For Expense Accounts › Section 666.2 - Plant specific operations expense

Current through Register Vol. 46, No. 28, July 10, 2024
(a) The plant specific operations expense
					 accounts, 6110 through 6441, shall be used to record costs related to specific
					 kinds of telecommunications plant.
(b) The plant specific operations expense
					 accounts predominantly mirror the telecommunications plant in service detail
					 accounts and are numbered consistently with them; the first digit of the
					 expense account being six and the remaining digits being the same as the last
					 three numbers of the related plant account. In classifying plant specific
					 operations expenses, the text of the corresponding plant account should be
					 consulted to ensure appropriateness.
(c) The plant specific operations expense
					 accounts shall include the costs of inspecting, testing (except as specified in
					 account 6533, Testing Expense) and reporting on the condition of
					 telecommunications plant to determine the need for repairs, replacements,
					 rearrangements and changes; performing routine work to prevent trouble (except
					 as specified in account 6533), replacing items of plant other than retirement
					 units; rearranging and changing the location of plant not retired; repairing
					 material for reuse; restoring the condition of plant damaged by storms, floods,
					 fire or other casualties (other than the cost of replacing retirement units);
					 inspecting after repairs have been made; and receiving training to perform
					 these kinds of work. Also included are the costs of direct supervision
					 (immediate or first-level) and office support of this work.
(d) In addition to the activities specified
					 in subdivision (c) of this section, the appropriate plant specific operations
					 expense accounts shall include the cost of personnel whose principal job is the
					 operation of plant equipment, such as general purpose computer operators,
					 aircraft pilots, chauffeurs and shuttle bus drivers. However, when the
					 operation of equipment is performed as part of identifiable functions (such as
					 the use of office equipment, capital tools or motor vehicles) the operators'
					 cost shall be charged to accounts appropriate for those functions. (For costs
					 of operator services personnel, see accounts 6621, Call Completion Services,
					 and 6622.1, Number Services--Directory Assistance, and for costs of test board
					 personnel see account 6533.)
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 666 - Instructions For Expense Accounts › Section 666.3 - Plant nonspecific operations expense

Current through Register Vol. 46, No. 28, July 10, 2024
The plant nonspecific operations expense accounts, 6510
						through 6565, shall include expenses related to property held for future
						telecommunications use, provisioning expenses, network operations expenses, and
						depreciation and amortization expenses. Accounts in this group (except for
						accounts 6540, Access Expense, and accounts 6560 through 6565) shall include
						the costs of performing activities described in narratives for individual
						accounts. These costs shall also include the costs of supervision and office
						support of these activities.
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 666 - Instructions For Expense Accounts › Section 666.4 - Customer operations expense

Current through Register Vol. 46, No. 28, July 10, 2024
The customer operations expense accounts, 6610 through
						6623.3, shall include the cost of performing customer related marketing and
						services activities described in narratives for individual accounts. These
						costs shall also include the costs of supervision, office support and training
						for these activities.
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 666 - Instructions For Expense Accounts › Section 666.5 - Corporate operations expense

Current through Register Vol. 46, No. 28, July 10, 2024
The corporate operations expense accounts, 6710 through
						6790, shall include the costs of performing executive and planning activities
						and general and administrative activities described in narratives for
						individual accounts. These costs shall also include the costs of supervision,
						office support and training for these activities.
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 666 - Instructions For Expense Accounts › Section 666.7 - Distribution of pay and expenses of employees

Current through Register Vol. 46, No. 28, July 10, 2024
Charges to the telecommunications plant, operating
						expense, and other accounts for services and expenses of employees engaged in
						activities chargeable to various accounts shall be based upon the actual time
						engaged in the respective classes of work, except that the pay and expenses of
						an employee who performs the same class of work from day to day may be
						distributed upon the basis of a study of the time actually engaged during a
						representative period.
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 666 - Instructions For Expense Accounts › Section 666.8 - Reimbursements

Current through Register Vol. 46, No. 28, July 10, 2024
Reimbursements of actual costs incurred in connection
						with joint operations or projects, repairing plant due to damages by others,
						and obligations to make changes in telecommunications plant (such as highway
						relocations), shall be credited to the accounts originally
						charged.
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 667 - Instructions-income Accounts › Section 667.1 - Purpose of the income accounts

Current through Register Vol. 46, No. 28, July 10, 2024
The income accounts, accounts 5000 through 7991, are
						designed to report the results of operations of a telecommunications company
						for each calendar year. Operating revenues shall be reported in accounts 5000
						through 5302; operating expenses in accounts 6110 through 6790; other operating
						income and expense in accounts 7100 through 7160; operating taxes in accounts
						7200 through 7250; nonoperating income and expense in accounts 7300 through
						7370; nonoperating taxes in accounts 7400 through 7450; interest and related
						charges in accounts 7500 through 7540.2; extraordinary items in accounts 7600
						through 7640 and jurisdictional differences and nonregulated income in accounts
						7910, 7990 and 7991. The income accounts shall include all items of profit or
						loss from operations for the calendar year. The net credit or debit balance
						from income accounts for the calendar year shall be transferred to accounts
						4550.2 Unappropriated Undistributed Affiliate Earnings or 4550.4 Balance
						Transferred from Income, as appropriate.
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 667 - Instructions-income Accounts › Section 667.3 to 667.5 - Repealed

Current through Register Vol. 46, No. 28, July 10, 2024
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 675 - Repealed › Section 675.1 to 675.2 - Repealed

Current through Register Vol. 46, No. 28, July 10, 2024
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 676 - Repealed › Section 676.1 to 676.7 - Repealed

Current through Register Vol. 46, No. 28, July 10, 2024
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 677 - Repealed › Section 677.1 to 677.2 - Repealed

Current through Register Vol. 46, No. 28, July 10, 2024
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 678 - Repealed › Section 678.1 to 678.6 - Repealed

Current through Register Vol. 46, No. 28, July 10, 2024
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 680 - Repealed › Section 680.1 to 680.4 - Repealed

Current through Register Vol. 46, No. 28, July 10, 2024