reglab/statecodes huggingface dataset:
New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter IV - STEAM UTILITIES › Subchapter D - Rates And Charges › Part 432 - Penalties And Discounts-consumers' Bills-municipal Steam Utilities › Section 432.5 - Increase in rates prohibited

Current through Register Vol. 46, No. 28, July 10, 2024
No municipality furnishing gas, electric or steam service
					 shall, without special permission of this commission, so revise or amend its
					 rate schedules, in compliance with this Part, as to increase the rates for
					 service applicable to any customer as compared with the rates now in
					 effect.
New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter IV - STEAM UTILITIES › Subchapter D - Rates And Charges › Part 433 - Bills For Service-steam Corporations › Section 433.2 - Budget or equal payment billing

Current through Register Vol. 46, No. 28, July 10, 2024
On either the bill or in an addendum attached to or
					 enclosed with the bill shall be shown:
(a) Identification of the type of budget or
				  equal payment plan if more than one plan is offered.
(b) The total of the year's budget or equal
				  payment amounts billed to the end of the period covered by the current
				  bill.
(c) The dollar amount billed
				  for tariff items during the same period as in subdivision (b) of this
				  section.
(d) Debit or credit
				  balance to be shown as D or C on the bill and defined as follows:
D Amount due company
C Amount in customer favor
New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter IV - STEAM UTILITIES › Subchapter D - Rates And Charges › Part 433 - Bills For Service-steam Corporations › Section 433.3 - List of company offices

Current through Register Vol. 46, No. 28, July 10, 2024
Each steam company shall provide annually to its customers
					 a list of all company offices at which utility bills may be paid, if such
					 information is not shown on its bill form.
New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter IV - STEAM UTILITIES › Subchapter D - Rates And Charges › Part 434 - Notices Of Discontinuance And Complaint Procedures › Section 434.1 - Notice of discontinuance-time

Current through Register Vol. 46, No. 28, July 10, 2024
(a) No steam corporation shall discontinue
				  the suppy of steam for nonpayment of bills rendered for service or for failure
				  to post a required deposit until either:
(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 IV - STEAM UTILITIES › Subchapter D - Rates And Charges › Part 434 - Notices Of Discontinuance And Complaint Procedures › Section 434.2 - 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:
(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 steam 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 IV - STEAM UTILITIES › Subchapter D - Rates And Charges › Part 434 - Notices Of Discontinuance And Complaint Procedures › Section 434.3 - No discontinuance without verification of delinquent account

Current through Register Vol. 46, No. 28, July 10, 2024
(a) No steam
				  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
				  434.4(b) 
				  of this Part.
New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter IV - STEAM UTILITIES › Subchapter D - Rates And Charges › Part 434 - Notices Of Discontinuance And Complaint Procedures › Section 434.4 - Rapid posting of payments in response to notices of discontinuance

Current through Register Vol. 46, No. 28, July 10, 2024
Every steam 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 posed 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 IV - STEAM UTILITIES › Subchapter D - Rates And Charges › Part 434 - Notices Of Discontinuance And Complaint Procedures › Section 434.5 - Days when discontinuance of service is not permitted

Current through Register Vol. 46, No. 28, July 10, 2024
(a) No steam 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, public holiday shall refer to those holidays enumerated in the General
				  Construction Law.
(b) No steam
				  corporation or municipal steam 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 IV - STEAM UTILITIES › Subchapter D - Rates And Charges › Part 434 - Notices Of Discontinuance And Complaint Procedures › Section 434.6 - 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 steam corporation shall be required to issue
					 additional notice prior to discontinuance.
New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter IV - STEAM UTILITIES › Subchapter D - Rates And Charges › Part 434 - Notices Of Discontinuance And Complaint Procedures › Section 434.9 - Publicizing complaint procedures

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Every steam 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 IV - STEAM UTILITIES › Subchapter D - Rates And Charges › Part 434 - Notices Of Discontinuance And Complaint Procedures › Section 434.10 - Hardship procedures

Current through Register Vol. 46, No. 28, July 10, 2024
Each and every steam 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
					 434.11
					 and
					 434.12 
					 of this Part. Such corporations shall observe their filed procedures in
					 conducting any disconnection activity.
New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter IV - STEAM UTILITIES › Subchapter D - Rates And Charges › Part 434 - Notices Of Discontinuance And Complaint Procedures › Section 434.12 - 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 steam corporation shall conduct a survey of all former
					 residential customers whose steam 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
					 434.11 
					 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
					 434.11 
					 of this Part, it shall restore the steam 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
					 434.11 
					 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
					 434.11 
					 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 IV - STEAM UTILITIES › Subchapter D - Rates And Charges › Part 434 - Notices Of Discontinuance And Complaint Procedures › Section 434.13 - Voluntary third-party notice prior to discontinuance of service

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Each and every
				  steam corporation and municipal steam 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 IV - STEAM UTILITIES › Subchapter D - Rates And Charges › Part 434 - Notices Of Discontinuance And Complaint Procedures › Section 434.14 - 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 IV - STEAM UTILITIES › Subchapter D - Rates And Charges › Part 435 - Interest On Customer Overpayments To Steam Utilities › Section 435.1 - General

Current through Register Vol. 46, No. 28, July 10, 2024
Every steam 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 IV - STEAM UTILITIES › Subchapter D - Rates And Charges › Part 435 - Interest On Customer Overpayments To Steam Utilities › Section 435.2 - 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 steam 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 IV - STEAM UTILITIES › Subchapter D - Rates And Charges › Part 435 - Interest On Customer Overpayments To Steam Utilities › Section 435.3 - 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 IV - STEAM UTILITIES › Subchapter D - Rates And Charges › Part 435 - Interest On Customer Overpayments To Steam Utilities › Section 435.4 - 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 steam 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 steam corporation or
					 municipality.
New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter IV - STEAM UTILITIES › Subchapter E - Records; Reports › Part 442 - Retention By Steam Corporations Of Records At Principal Office › Section 442.1 - 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 IV - STEAM UTILITIES › Subchapter E - Records; Reports › Part 442 - Retention By Steam Corporations Of Records At Principal Office › Section 442.2 - 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 IV - STEAM UTILITIES › Subchapter E - Records; Reports › Part 443 - Continuing Property Records-steam Corporations › Section 443.1 - Corporation affected

Current through Register Vol. 46, No. 28, July 10, 2024
Every steam corporation having annual steam operating
					 revenues of $100,000 or over shall establish, provide and maintain continuing
					 property records of its property used wholly or partly in steam
					 operations.
New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter IV - STEAM UTILITIES › Subchapter E - Records; Reports › Part 443 - Continuing Property Records-steam Corporations › Section 443.2 - Requirements of continuing property

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 location 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 meters or major units of steam plant
				  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 steam plant. 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 or distribution
				  line.
(i) Property 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 IV - STEAM UTILITIES › Subchapter E - Records; Reports › Part 443 - Continuing Property Records-steam Corporations › Section 443.3 - Filing of proposed records units

Current through Register Vol. 46, No. 28, July 10, 2024
Every steam 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 IV - STEAM UTILITIES › Subchapter E - Records; Reports › Part 443 - Continuing Property Records-steam Corporations › Section 443.4 - Completion of continuing property records

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 IV - STEAM UTILITIES › Subchapter E - Records; Reports › Part 443 - Continuing Property Records-steam Corporations › Section 443.5 - 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 will reflect the salvage and cost
				  of removal of property retired from each account including property used wholly
				  or partly in steam 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
				  steam operations, separately for each operating property or fixed capital
				  account.
New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter IV - STEAM UTILITIES › Subchapter E - Records; Reports › Part 443 - Continuing Property Records-steam Corporations › Section 443.6 - 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 IV - STEAM UTILITIES › Subchapter E - Records; Reports › Part 443 - Continuing Property Records-steam Corporations › Section 443.7 - 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 IV - STEAM UTILITIES › Subchapter E - Records; Reports › Part 444 - Accounts, Records And Reports Of General Business Corporations Providing Incidental Utility Service › Section 444.1 - Petition for exemption from requirements

Current through Register Vol. 46, No. 28, July 10, 2024
Any general business corporation supplying utility service
					 where such utility service is wholly subsidiary and incidental to its primary
					 business and is minor in amount as compared with its nonutility operations, may
					 submit to this commission a properly verified petition setting forth the nature
					 and extent of both its general business and its utility business, the number of
					 customers served, the amount of revenue received from such business and the
					 reasons why it is believed it is not necessary in the proper regulation of its
					 utility operations that its accounts and records be kept pursuant to the
					 applicable system of accounts prescribed by this commission, or that it file
					 with this commission annual reports in the form provided for applicable
					 utilities.
New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter IV - STEAM UTILITIES › Subchapter E - Records; Reports › Part 444 - Accounts, Records And Reports Of General Business Corporations Providing Incidental Utility Service › Section 444.2 - Action on petition

Current through Register Vol. 46, No. 28, July 10, 2024
Upon the receipt of such a petition the commission will
					 conduct a public hearing or make such other investigation as it shall deem
					 necessary, and if it be found that proper and adequate regulation does not
					 require the keeping of accounts in compliance with the system of accounts
					 applicable to corporations primarily engaged in the public utility business or
					 the filing of the type of annual reports required to be filed by such utility
					 corporations, the petitioning corporation may be relieved from keeping its
					 records and accounts in accordance with the applicable system of accounts
					 prescribed by this commission but instead be authorized to keep only such
					 accounts as shall be directed, and may be further authorized to file such form
					 of annual report as may be prescribed.
New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter IV - STEAM UTILITIES › Subchapter F - Uniform Systems Of Accounts › Article 1 - Classes A and B › Part 461 - Instructions-general › Section 461.1 - 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 A. Utilities having annual steam operating revenues
						of $750,000 or more. Such utilities shall keep all the accounts prescribed
						herein which are applicable to their operations.
Class B. Utilities having annual steam operating revenues
						of more than $100,000 but less than $750,000. Such utilities shall keep all the
						accounts prescribed herein which are applicable to their operations, except
						those operation and maintenance accounts in which the letter B does not appear
						in the prefix.
(b) The
					 class to which any utility belongs shall be determined by the average of its
					 annual steam operating revenues for the three years next preceding the
					 effective date of this system of accounts. If at the end of any calendar year
					 following the effective date of this system of accounts the annual steam
					 operating revenues of the utility for the three years ended on that date shall
					 average $750,000, then such utility shall be classified as a class A utility
					 for the next succeeding year.
(c)
					 Any utility may at its option adopt the system of accounts prescribed herein
					 for class A utilities. Notice of such action shall be promptly filed with the
					 commission.
New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter IV - STEAM UTILITIES › Subchapter F - Uniform Systems Of Accounts › Article 1 - Classes A and B › Part 461 - Instructions-general › Section 461.3 - Accounting period

Current through Register Vol. 46, No. 28, July 10, 2024
Each utility shall keep its books on a monthly basis, so
						that for each month all transactions applicable thereto, as nearly as may be
						ascertained, shall be entered in the books of the utility. A trial balance
						shall be taken after the monthly postings have been made, and each utility
						shall close its books at the end of each calendar year.
New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter IV - STEAM UTILITIES › Subchapter F - Uniform Systems Of Accounts › Article 1 - Classes A and B › Part 461 - Instructions-general › Section 461.4 - Submission of questions

Current through Register Vol. 46, No. 28, July 10, 2024
To maintain uniformity of accounting, utilities shall
						submit questions of doubtful interpretation to the commission for consideration
						and decision.
New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter IV - STEAM UTILITIES › Subchapter F - Uniform Systems Of Accounts › Article 1 - Classes A and B › Part 461 - Instructions-general › Section 461.5 - Interpretation of lists of items

Current through Register Vol. 46, No. 28, July 10, 2024
Lists of "items" appearing in the texts of the accounts
						or elsewhere herein are for the purpose of more clearly indicating the
						application of the prescribed accounting. The lists are intended to be
						representative, but not exhaustive. The appearance of an item in a list
						warrants the inclusion of the item in the account mentioned only when the text
						of the account also indicates inclusion, inasmuch as the same item frequently
						appears in more than one list. The proper entry in each instance must be
						determined by the texts of the accounts.
New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter IV - STEAM UTILITIES › Subchapter F - Uniform Systems Of Accounts › Article 1 - Classes A and B › Part 461 - Instructions-general › Section 461.6 - Delayed items

Current through Register Vol. 46, No. 28, July 10, 2024
(a) The term
					 delayed items means items relating to transactions which occurred prior to the
					 current calendar year but which were not recorded in the books of account in
					 the prior year.
(b) Delayed items
					 shall be charged or credited to the same accounts which would have been charged
					 or credited had the items not been delayed; provided, that when the amount of a
					 delayed item is relatively so large that its inclusion in the accounts for a
					 single month would seriously distort the accounts it may be distributed in
					 equal amounts to the accounts for the current and remaining months of the
					 calendar year. If the amount of any delayed item is relatively so large that
					 its inclusion in the accounts for a single year would seriously distort the
					 accounts, the utility shall distribute the amount to the appropriate surplus
					 account.
(c) Records shall be
					 maintained so that the utility will be able to list and describe in the annual
					 report for each year each delayed item amounting to $100 or more entered in the
					 Income Account during that year.
New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter IV - STEAM UTILITIES › Subchapter F - Uniform Systems Of Accounts › Article 1 - Classes A and B › Part 461 - Instructions-general › Section 461.7 - Unaudited items

Current through Register Vol. 46, No. 28, July 10, 2024
When, at the end of any year or at such other times as a
						financial statement may be required by the commission, it is known that a
						transaction has occurred which affects the accounts, but the amount involved in
						the transaction and its effect upon the accounts can not be determined with
						absolute accuracy, then the amount shall be estimated and such estimated amount
						included in the proper accounts. When the item is audited appropriate
						adjustments shall be made in the current accounts. The utility is not required
						to anticipate minor items which would not appreciably affect the
						accounts.
New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter IV - STEAM UTILITIES › Subchapter F - Uniform Systems Of Accounts › Article 1 - Classes A and B › Part 461 - Instructions-general › Section 461.8 - Transactions with associated companies

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Each utility shall so keep its accounts
					 and records as to be able to furnish readily, accurate statements of all
					 transactions with associated companies. The statements may be required to show
					 the general nature of the transactions, the amounts involved therein and the
					 amounts included in each account prescribed herein with respect to such
					 transactions. Transactions with associated companies shall be recorded in the
					 appropriate accounts for other transactions of the same nature, except as
					 otherwise provided herein.
(b) If a
					 clearing account is not maintained for each associated company in which all
					 gross charges by that company are entered and from which they are distributed,
					 all charges of any nature whatsoever by any associated company shall be
					 credited at the gross amounts involved to a subaccount for that company under
					 account 215, Advances from Associated Companies, or under account 223, Payables
					 to Associated Companies (even though immediately transferred to an account for
					 capital stock, long-term debt, or other liability), as appropriate. In like
					 manner, in the absence of clearing accounts, all gross charges to any
					 associated company shall be debited to a subaccount for that company under
					 account 111, Investments in Associated Companies (even though immediately
					 transferred to a special deposit, special fund, or other investment account),
					 or to account 126, Receivables from Associated Companies, as
					 appropriate.
(c) Dividends,
					 rebates, or earnings from associated companies or mutual service companies,
					 representing refunds of the excess charges made by such companies over the cost
					 to them, shall be debited to account 126, Receivables from Associated
					 Companies, and shall be credited so far as practicable to the same accounts to
					 which the corresponding charges were made, including proper distinction between
					 construction and operating expenses. Credits applicable to operating expenses
					 which it is impracticable to allocate among the accounts to which the
					 corresponding charges have been made, shall be to account 806, Duplicate
					 Miscellaneous Charges--Credit.
New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter IV - STEAM UTILITIES › Subchapter F - Uniform Systems Of Accounts › Article 1 - Classes A and B › Part 461 - Instructions-general › Section 461.9 - Depreciation accounting

Current through Register Vol. 46, No. 28, July 10, 2024
Each utility shall record each month the estimated amount
						of depreciation accrued during that month on steam plant and on the portion of
						common utility plant applicable to steam operations. (See account 503,
						depreciation, account 250, reserve for depreciation of steam plant, and account
						253.2, reserve for depreciation and amortization of common utility
						plant.)
Note A:
Depreciation expense applicable to property included in
						account 102, steam plant leased to others, shall be charged to account 508.2,
						expenses of steam plant leased to others.
Note B:
Depreciation applicable to transportation, stores, shop,
						and laboratory equipment, and to tools and work equipment shall be charged to
						clearing accounts provided herein; all depreciation on structures shall be
						charged to account 503, depreciation.
Note C:
The accounting for depreciation of utility plant in other
						departments which are subject to regulation by the commission shall be in
						accordance with the effective systems of accounts applicable to such
						operations.
New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter IV - STEAM UTILITIES › Subchapter F - Uniform Systems Of Accounts › Article 1 - Classes A and B › Part 461 - Instructions-general › Section 461.10 - Distribution of pay and expenses of employees

Current through Register Vol. 46, No. 28, July 10, 2024
(a) The charges to steam plant, operating
					 expense and other accounts for services and expenses of employees engaged in
					 activities chargeable to various accounts, such as construction and operations,
					 shall be based upon the actual time engaged in the respective classes of work
					 or, in case that method is impracticable, upon the basis of a study of the time
					 actually engaged during a representative period.
(b) The pay and expenses of general officers
					 shall be charged to the actual work on which they are engaged, to the
					 particular operations over which they have direct supervision, or to the
					 appropriate accounts provided in the administrative and general group in
					 operating expenses.
(c) Salaries of
					 officers or employees and incidental expenses which can be distributed
					 equitably upon a predetermined basis may be distributed through clearing
					 accounts.
(d) Except as otherwise
					 specifically provided in this system of accounts or by order of the commission,
					 no amounts for salaries or wages shall be included in charges to steam plant,
					 cost of removal, or steam operating expenses, except account 800, employees'
					 welfare expenses and pensions, which are not paid to the employees affected
					 subject to their free disposition. Payroll deductions made under a statute or
					 order of a court; or for such purposes as group insurance, purchase of
					 appliances or homes, etc., authorized by written order of the employee without
					 coercion of any kind, may be included.
New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter IV - STEAM UTILITIES › Subchapter F - Uniform Systems Of Accounts › Article 1 - Classes A and B › Part 461 - Instructions-general › Section 461.11 - Employee pensions and benefits

Current through Register Vol. 46, No. 28, July 10, 2024
(a) All costs of employee pensions whether
					 such costs represent pensions payable currently to retired employees or their
					 beneficiaries, advance provisions for such payments, or both, are includible in
					 the charges of each accounting period, provided:
(1) the pension program under which the costs
					 are determined is reasonable;
(2)
					 amounts paid are irrevocably dedicated to pension purposes;
(3) any program of advance provision is based
					 on actuarial studies of other recognized and acceptable systematic method of
					 computation and allocation.
Account 800.2, Pensions, is provided under Administrative
						and General Expenses for pension payments and accruals; however, a utility may
						clear from that account and distribute to construction and retirement work
						orders and to clearing and other accounts an applicable portion of the pension
						costs, and shall clear any such costs applicable to non-utility
						activities.
Note: Incidental refunds or credits to the utility of
						amounts disbursed for pension purposes, if such refunds are made under the
						provisions of a pension program filed with the commission, shall not be deemed
						to impair the irrevocable dedication of monies to pension purposes.
New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter IV - STEAM UTILITIES › Subchapter F - Uniform Systems Of Accounts › Article 1 - Classes A and B › Part 461 - Instructions-general › Section 461.12 - Territorial subdivisions

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Unless
					 otherwise authorized or directed by the commission, each city, borough,
					 village, or town and each production plant shall constitute a cost area and
					 separate records shall be maintained of the book cost of steam plant located
					 therein.
(b) Operating revenues
					 shall be recorded so that the amount for each city, borough, village, or town
					 may be readily determined.
(c)
					 Records shall be currently maintained so that the utility will be prepared to
					 show operating revenue deductions separately for each city, borough, village,
					 or town and for each production plant; provided that, with the approval of the
					 commission, two or more such territories which are contiguous and are operated
					 as a unit, may be combined into an accounting division.
(d) Records shall be kept to show separately
					 the depreciation reserve applicable to property in each accounting
					 division.
New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter IV - STEAM UTILITIES › Subchapter F - Uniform Systems Of Accounts › Article 1 - Classes A and B › Part 461 - Instructions-general › Section 461.13 - Accounting for other departments

Current through Register Vol. 46, No. 28, July 10, 2024
This system of accounts is designed for use by steam
						utilities. If the utility, in addition to its steam operations, operates other
						departments, it shall keep such accounts for the other department as may be
						prescribed by this commission, and in the absence of prescribed accounts, it
						shall keep such accounts as are proper or necessary to reflect the results of
						operating each such other department. It is not intended that proprietary and
						similar accounts which apply to the utility as a whole shall be
						departmentalized. (See also section
						461.2[g] 
						of this Part.)
New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter IV - STEAM UTILITIES › Subchapter F - Uniform Systems Of Accounts › Article 1 - Classes A and B › Part 461 - Instructions-general › Section 461.14 - Spreading of income, revenue, and expense items

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Income, revenue, or expense items shall
					 in all cases be entered in the accounts in the month in which they accrue and
					 shall not be equalized by spreading over one or more months by the use of
					 deferred debit, deferred credit, reserve or other accounts, except as otherwise
					 specifically provided in this system of accounts or by order of the
					 commission.
(b) When the amount of
					 any unusual item includible in an income, operating revenue, or operating
					 expense account for a single month is relatively so large that its inclusion in
					 the accounts for that month would seriously distort those accounts, it may be
					 included in account 146, other deferred debits, or account 242, other deferred
					 credits, as appropriate, provided an order of the commission shall have been
					 obtained permitting such procedure and determining the accounts to which it
					 shall be distributed and the period of such distribution.
New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter IV - STEAM UTILITIES › Subchapter F - Uniform Systems Of Accounts › Article 1 - Classes A and B › Part 461 - Instructions-general › Section 461.15 - Allocation of costs between steam plant and operating expenses to be made currently

Current through Register Vol. 46, No. 28, July 10, 2024
Each utility shall determine currently the costs which
						are applicable to the steam plant accounts and in the case of costs involving
						allocations, the amount which is applicable to other accounts, such as
						operating expenses, taxes, retirement work in progress, other balance sheet
						accounts, and income or surplus accounts; the intent of this provision being
						that such costs shall be allocated to the accounts to which they are applicable
						when they are incurred.
New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter IV - STEAM UTILITIES › Subchapter F - Uniform Systems Of Accounts › Article 1 - Classes A and B › Part 461 - Instructions-general › Section 461.16 - Charges shall be just and reasonable

Current through Register Vol. 46, No. 28, July 10, 2024
All charges to the accounts prescribed in this system for
						steam plant income, operating revenues and operating expenses shall be just and
						reasonable and any payments by the utility in excess of just and reasonable
						charges shall be included in account 538, Miscellaneous Income
						Deductions.
New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter IV - STEAM UTILITIES › Subchapter F - Uniform Systems Of Accounts › Article 1 - Classes A and B › Part 461 - Instructions-general › Section 461.17 - 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.
New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter IV - STEAM UTILITIES › Subchapter F - Uniform Systems Of Accounts › Article 1 - Classes A and B › Part 462 - Instructions-balance Sheet Accounts › Section 462.1 - Purpose of balance sheet accounts

Current through Register Vol. 46, No. 28, July 10, 2024
The balance sheet accounts are intended to disclose the
						financial condition of the utility as of a given date by showing its assets and
						other debits, and liabilities, capital stock, surplus (or deficit), and other
						credits.