reglab/statecodes huggingface dataset:
New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter III - GAS UTILITIES › Subchapter F - UNIFORM SYSTEMS OF ACCOUNTS › Article 2 - Classes C and D › Part 321 - Instructions-general › Section 321.1 - Classification of utilities

Current through Register Vol. 46, No. 28, July 10, 2024
(a) For
					 the purpose of applying the system of accounts prescribed herein, utilities are
					 divided into two classes as follows:
Class C:Utilities having annual gas operating revenues of
						more than $150,000 but not more than $1,000,000. Such utilities shall keep all
						the accounts prescribed herein which are applicable to their operations.
Class D:Utilities having annual gas operating revenues of
						more than $25,000 but not more than $150,000. Such utilities shall keep all the
						accounts prescribed herein which are applicable to their operations, except
						those accounts in which the letter D does not appear in the prefix.
(b) The class to which any utility
					 belongs shall be determined by the average of its annual gas operating revenues
					 for the three years next preceding the effective date of this system of
					 accounts. If the average of its gas operating revenues for the three years
					 ended December 31st of any year following the effective date of this system of
					 accounts is greater than the maximum specified for the class within which the
					 utility has therefore been included, such utility shall for the succeeding year
					 keep the accounts prescribed for such higher class.
(c) Any utility, which because of its
					 revenues falls within a given class, may, at its option, adopt the system of
					 accounts prescribed for a higher class. Notice of such action shall be promptly
					 filed with the commission.
New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter III - GAS UTILITIES › Subchapter F - UNIFORM SYSTEMS OF ACCOUNTS › Article 2 - Classes C and D › Part 321 - Instructions-general › Section 321.2 - Records

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Each utility
					 shall so keep its books of account, and all other books, records, and memoranda
					 which support in any way the entries in such books of account, as to be able to
					 furnish readily full information as to any item included in any account. Each
					 entry shall be supported by such detailed information as will permit a ready
					 identification, analysis, and verification of all the facts relevant
					 thereto.
(b) The books and records
					 referred to herein include not only account records in a limited technical
					 sense, but all other records such as minute books, stock books, reports,
					 correspondence, memoranda, engineering records, calculations, drawings, etc.,
					 which may be useful in developing the history of or facts regarding any
					 transaction.
(c) Except as
					 authorized by this commission, all operating, accounting, or financial papers,
					 records, books, invoices, stubs, maps, or documents or any papers or records
					 which support entries to any of the accounts or which are necessary for an
					 analysis shall be retained permanently. All such records shall be accessible,
					 at all times, to the authorized representatives of the commission at a location
					 within the State of New York.
(d)
					 Subdivisions of any account in the system of accounts prescribed herein and
					 clearing, temporary, or experimental accounts may be kept, provided that such
					 subdivisions or additional accounts do not impair the integrity of the
					 prescribed accounts. The titles of all subdivisions or subaccounts shall refer
					 by number and title to the account or accounts of which they are
					 subdivisions.
(e) All charges to
					 the accounts prescribed in this system for gas 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 1538, Miscellaneous Income Deductions.
(f) The numbers prefixed to account titles
					 are to be considered as part of the titles. Each utility may, however, adopt a
					 different system of account numbers provided that the numbers herein prescribed
					 shall appear in the descriptive headings of the ledger accounts. When the same
					 account number is used in systems of accounts prescribed for different classes
					 of operations conducted by one utility, the initial letters G, E, O, R, S, and
					 W may be prefixed to identify the account with gas, electric, omnibus, rail
					 line, steam heating, or water, respectively. Accounts for common utility plant
					 and operations shall be designated by the word "common."
New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter III - GAS UTILITIES › Subchapter F - UNIFORM SYSTEMS OF ACCOUNTS › Article 2 - Classes C and D › Part 321 - Instructions-general › Section 321.3 - Accounting period

Current through Register Vol. 46, No. 28, July 10, 2024
Each utility in Class C shall keep its books on a monthly
						basis, so that all transactions applicable thereto, as nearly as may be
						ascertained, shall be entered monthly in the books of the utility. Each utility
						in Class D shall keep its books on either a monthly or quarterly basis; when
						the quarterly basis is used provisions contained herein relative to monthly
						entries shall be regarded as calling for quarterly entries. A trial balance
						shall be taken after the monthly or quarterly 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 III - GAS UTILITIES › Subchapter F - UNIFORM SYSTEMS OF ACCOUNTS › Article 2 - Classes C and D › Part 321 - Instructions-general › Section 321.4 - 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. Utilities shall also ask for instructions, if occasion arises,
						regarding the accounting for such transactions as spreading over a number of
						months relatively large income or expense items which if included in the
						accounts for a single month would seriously distort the accounts; the
						disposition of items which relate to transactions which occurred prior to the
						current calendar year but which were not recorded in the books of account in
						the prior year and which are relatively so large that inclusion in the accounts
						for a single year would seriously distort the accounts; and expenditures for
						replacement of units of property leased from others. Ordinary delayed items
						shall be charged or credited to the same accounts which would have been charged
						or credited if the items had not been delayed.
New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter III - GAS UTILITIES › Subchapter F - UNIFORM SYSTEMS OF ACCOUNTS › Article 2 - Classes C and D › Part 321 - Instructions-general › Section 321.5 - Accounting to be on accrual basis

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
					 The utility is required to keep its accounts on the accrual basis. This
					 requires the inclusion in its accounts on an estimated basis of all known
					 transactions of appreciable amount which affect the accounts, even though bills
					 covering such transactions have not been received or rendered. When the bills
					 are received or rendered, appropriate adjustments shall be made.
(b) Also when payments are made for items
					 such as insurance, rents, taxes, or interest, the amount applicable to future
					 periods shall be charged to account 1132, Prepayments, and spread over the
					 periods to which applicable by credits to account 1132, Prepayments, and
					 charges to the accounts appropriate for the expenditure.
New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter III - GAS UTILITIES › Subchapter F - UNIFORM SYSTEMS OF ACCOUNTS › Article 2 - Classes C and D › Part 321 - Instructions-general › Section 321.6 - 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 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 III - GAS UTILITIES › Subchapter F - UNIFORM SYSTEMS OF ACCOUNTS › Article 2 - Classes C and D › Part 321 - Instructions-general › Section 321.7 - 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 accurately and expeditiously statements of
					 all transactions with associated companies, showing the general nature of the
					 transactions, the amounts involved therein and the amounts included in each
					 account prescribed herein with respect to such transactions.
(b) 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 cleared
					 through account 1901, Charges by Associated Companies--Clearing, 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 1806, Duplicate Charges--Credit.
New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter III - GAS UTILITIES › Subchapter F - UNIFORM SYSTEMS OF ACCOUNTS › Article 2 - Classes C and D › Part 321 - Instructions-general › Section 321.9 - Distribution of pay and expenses of employees

Current through Register Vol. 46, No. 28, July 10, 2024
(a) The charges to gas plant, operating
					 expense and other accounts for services and expenses of employees engaged in
					 activities chargeable to various accounts, such as construction and operations
					 (or in more than one type of gas operation, such as production and
					 distribution) 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 if their
					 jurisdiction is over the entire gas operation, to the appropriate accounts
					 provided in the Administrative and General group in operating
					 expenses.
(c) 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 gas plant,
					 cost of removal, or gas operating expenses, except employees' welfare and
					 pension expenses includible in account 1800, Other General Expenses, which are
					 not paid to 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 III - GAS UTILITIES › Subchapter F - UNIFORM SYSTEMS OF ACCOUNTS › Article 2 - Classes C and D › Part 321 - Instructions-general › Section 321.10 - Accounting for other departments

Current through Register Vol. 46, No. 28, July 10, 2024
This system of accounts is designed for use by gas
						utilities. If the utility, in addition to its gas operations, operates other
						departments, such as electric or steam, it shall keep such accounts for the
						other departments 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 general instruction §
											321.2, subd.
						[f].)
New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter III - GAS UTILITIES › Subchapter F - UNIFORM SYSTEMS OF ACCOUNTS › Article 2 - Classes C and D › Part 321 - Instructions-general › Section 321.11 - Allocation of costs between gas plant and operating expenses to be made currently

Current through Register Vol. 46, No. 28, July 10, 2024
Each utility shall determine currently the cost which are
						applicable to the gas plant accounts and in the case of costs involving
						allocations, the amount which is applicable to other accounts, such as
						operating expenses, taxes, depreciation reserve (cost of plant removal), 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 III - GAS UTILITIES › Subchapter F - UNIFORM SYSTEMS OF ACCOUNTS › Article 2 - Classes C and D › Part 321 - Instructions-general › Section 321.12 - Employee pensions and benefits

Current through Register Vol. 46, No. 28, July 10, 2024
(a) All cost of employee pensions and
					 benefits, whether such costs represent pensions payable currently to retired
					 employees or their beneficiaries, advance provision for future 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, and
(3) any program of systematic advance
					 provision is based on actuarial studies or other recognized and acceptable
					 systematic method of computation and allocation. Pension payments and accruals
					 are includible in account 1800, Other General Expenses; however, a utility may
					 distribute to construction and retirement projects and to clearing and other
					 accounts an applicable portion of the pension and benefits costs.
New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter III - GAS UTILITIES › Subchapter F - UNIFORM SYSTEMS OF ACCOUNTS › Article 2 - Classes C and D › Part 322 - Instructions-gas Plant Accounts › Section 322.1 - Gas plant to be recorded at original cost

Current through Register Vol. 46, No. 28, July 10, 2024
(a) All amounts included in subaccounts
					 1301-1390 of accounts 1101 to 1104 for gas plant (except as otherwise provided
					 in account 1302, Franchises and Consents) shall be the original cost (see
					 §
											320.1,
					 subd. [a] [9]) of such gas plant. (See also paragraphs B and C of account
					 1106.)
(b) When the term cost is
					 used in the detailed gas plant accounts (1301-1390), it shall mean the original
					 cost unless otherwise specified and shall include not only the materials,
					 supplies, labor, services and other items consumed or employed in the
					 construction and installation of gas plant, but also the cost of preliminary
					 studies, plans, surveys, engineering, supervision, and general expenses, which
					 contribute directly and immediately to gas plant without duplication of such
					 costs.
(c) When the consideration
					 given for property is other than cash, the value of such consideration shall be
					 determined on a cash basis. In the entry recording such transaction the actual
					 consideration shall be described with sufficient particularity to identify it.
					 The utility shall be prepared to furnish the commission the particulars of its
					 determination of the cash value of the consideration, if other than
					 cash.
(d) When property is
					 purchased under a plan involving deferred payments, no charge shall be made to
					 the gas plant accounts for interest, insurance, or other expenditures
					 occasioned solely by such form of payment.
(e) Gas plant contributed to the utility or
					 constructed by it from contributions to it of cash or its equivalent shall be
					 charged to the gas plant accounts at cost (see §
											320.1,
					 subd. [a] [6]) to the utility (i.e., original cost less the portion thereof
					 contributed by or on behalf of customers). Records shall be kept so that the
					 utility can readily furnish information as to the source, purpose, and amount
					 of each contribution, the property to which each contribution relates, and the
					 conditions, if any, upon which each contribution was made.
Amounts received for construction which are ultimately
						  to be refunded, wholly or in part, shall be credited to account 1241, Customer
						  Advances for Construction. When the amount to be refunded has been finally
						  determined, the balance, if any remaining in account 1241 shall be debited
						  thereto and credited to the gas plant accounts to which the cost of the
						  property was charged.
New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter III - GAS UTILITIES › Subchapter F - UNIFORM SYSTEMS OF ACCOUNTS › Article 2 - Classes C and D › Part 322 - Instructions-gas Plant Accounts › Section 322.2 - Additions and retirements of gas plant

Current through Register Vol. 46, No. 28, July 10, 2024
(a) For the purpose of avoiding undue
					 refinement in accounting for additions to and retirements and replacements of
					 gas plant, all property shall be considered as consisting of (1) units of
					 property or retirement units and (2) minor items. Units of property means those
					 items of gas plant which are sufficiently distinct or important so that when
					 they are retired with or without being replaced by other units of the same type
					 or use, they are accounted for by crediting the amount at which they are
					 carried on the books to the gas plant account in which included. All other
					 items are to be considered as minor items. These retirement units should not be
					 confused with continuing property record units filed by Class C utilities; the
					 latter are units for which the cost will be shown separately in the continuing
					 property records. Whenever units of property are mentioned in this system of
					 accounts, the term refers to retirement units and not to continuing property
					 record units. Each utility may adopt its own list of units of property for the
					 purpose of this instruction until such time as the commission shall prescribe a
					 list of units.
(b) Units of
					 property.
(1) When a unit of property is added
					 to gas plant, the cost thereof shall be added to the appropriate gas plant
					 account.
(2) When a unit of
					 property is retired from gas plant (i.e., is removed, sold, abandoned,
					 destroyed or otherwise ceases to be used or useful in gas service), whether or
					 not replaced by another unit of the same type or use, the amount at which it is
					 carried on the books shall be credited to the gas plant account in which it is
					 included (determined in the manner set forth in subd. [d], below) and charged
					 to the depreciation reserve provided for such property.
New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter III - GAS UTILITIES › Subchapter F - UNIFORM SYSTEMS OF ACCOUNTS › Article 2 - Classes C and D › Part 322 - Instructions-gas Plant Accounts › Section 322.6 - Work order system required (class c utilities only)

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Each utility shall record all changes,
					 such as installations, additions, retirements or replacements in gas plant used
					 wholly or partly in gas operations by means of a work order or job order
					 system. Such work orders and supporting records shall be permanently
					 preserved.
(b) All installations,
					 additions, retirements, or replacements shall be covered by work orders.
					 Standing work orders may be used for projects of less than $250 each, such as
					 for mains, services, and meters.
(c) The work order shall include the
					 following particulars:
(1) A work order
					 number
(2) A description and the
					 location of the work to be done (or the purchase to be made), the dates between
					 which such work (or purchase) is to be accomplished, the date when the work was
					 begun and the date when finished, the estimated cost of the project, together
					 with maps, plans, diagrams, specifications, etc., applicable to the
					 project
(3) The accumulated charges
					 applicable to each particular job or project and the total cost of the
					 completed project; the cost of removal shall also be shown. When any project
					 involves charges to more than one account, the work order shall be so kept as
					 to show the amount chargeable to each account. Every charge or credit on work
					 orders shall refer to the voucher, journal, or other source from which the
					 entry therein was made.
New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter III - GAS UTILITIES › Subchapter F - UNIFORM SYSTEMS OF ACCOUNTS › Article 2 - Classes C and D › Part 322 - Instructions-gas Plant Accounts › Section 322.7 - Transfers of property

Current through Register Vol. 46, No. 28, July 10, 2024
(a) When
					 property is transferred from one account for gas plant to another, from one
					 utility department to another, such as from gas to electric, or, in the case of
					 Class C utilities, to or from accounts 1101, Gas Plant in Service, 1102, Gas
					 Plant Leased to Others, and 1104, Gas Plant Held for Future Use, the transfer
					 shall be recorded by transferring the book cost thereof from the one account,
					 department or division to the other, and likewise any related amounts carried
					 in the depreciation and amortization reserves and other accounts shall be
					 transferred in accordance with the segregation of such reserves and other
					 accounts. When property (except customers' meters and house regulators) in
					 connection with which installation costs have been incurred is physically
					 transferred it shall be accounted for as provided in gas plant instruction
					 section
					 322.2.
(b) When property subject to depreciation is
					 transferred from the gas plant accounts to account 1110, Other Physical
					 Property, the transfer shall be accomplished by crediting the gas plant
					 accounts and charging the depreciation reserve with the book cost of the item
					 transferred; the depreciation reserve shall then be credited and account 1110,
					 Other Physical Property, charged with the fair value of the property
					 transferred.
New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter III - GAS UTILITIES › Subchapter F - UNIFORM SYSTEMS OF ACCOUNTS › Article 2 - Classes C and D › Part 322 - Instructions-gas Plant Accounts › Section 322.8 - Expenditures on property leased for use in gas operations

Current through Register Vol. 46, No. 28, July 10, 2024
(a) The cost of additions and betterments,
					 excluding replacements by lessee of units of property installed by lessor, to
					 property leased from other shall be charged to separate subdivisions of the gas
					 plant accounts appropriate for the class of property leased. Depreciation
					 thereon shall be computed on a basis consistent with the duration of the
					 lease.
(b) The cost of initial
					 repairs and rearrangements to adapt the property for use in gas operations
					 shall be charged to a subdivision of account 1132, Prepayments, and amortized
					 over the life of the lease through credits to that account with concurrent
					 debits to the rent account appropriate for the class of property
					 involved.
(c) If, in the case of
					 leased property, replacements of units of property installed by the lessor
					 become necessary, the utility shall make application to the commission for
					 instructions regarding the accounting procedure to be followed and shall submit
					 full particulars of the nature and extent of the replacements.
(d) When expenditures on property leased from
					 others for use in gas operations are relatively minor, or the period of the
					 lease is less than one year, the cost shall be charged to the account
					 appropriate for the cost of repairs of such plant.
New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter III - GAS UTILITIES › Subchapter F - UNIFORM SYSTEMS OF ACCOUNTS › Article 2 - Classes C and D › Part 323 - Instructions-operating Revenue Accounts › Section 323.1 - Purpose of operating revenue accounts

Current through Register Vol. 46, No. 28, July 10, 2024
The operating revenue accounts (1600 to 1615) are
						designed to show the amounts of money which the utility becomes entitled to
						receive from furnishing gas utility service and from service incidental
						thereto, including amounts for services rendered but not yet billed when the
						utility exercises it option to record in account 1133, Miscellaneous Current
						and Accrued Assets, such accrued gas revenue.
New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter III - GAS UTILITIES › Subchapter F - UNIFORM SYSTEMS OF ACCOUNTS › Article 2 - Classes C and D › Part 323 - Instructions-operating Revenue Accounts › Section 323.2 - Basis of credits to operating revenue accounts

Current through Register Vol. 46, No. 28, July 10, 2024
Credits to the operating revenue accounts shall be made
						on the basis of the net tariff rates. Discounts forfeited for delayed payments
						shall be credited to account 1612, Customers' Forfeited Discounts. Corrections
						of overcharges and overcollections theretofore credited, authorized abatements
						and allowances, and other corrections shall be charged to the revenue accounts
						to which they relate.
New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter III - GAS UTILITIES › Subchapter F - UNIFORM SYSTEMS OF ACCOUNTS › Article 2 - Classes C and D › Part 323 - Instructions-operating Revenue Accounts › Section 323.3 - Commissions on gas sales

Current through Register Vol. 46, No. 28, July 10, 2024
If the utility distributes all or a part of its gas
						through an agent but the sales are made to customers under rate schedules filed
						by the utility, the utility shall credit its revenue accounts with the full
						amount of sales to customers. The commission paid to the agent shall be charged
						to account 1800, Other General Expenses, and any distribution expenses charged
						by the agent shall be debited to the appropriate expense accounts. Agents shall
						credit the amount of commissions earned to operating revenue account 1615,
						Miscellaneous Gas Revenues.
New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter III - GAS UTILITIES › Subchapter F - UNIFORM SYSTEMS OF ACCOUNTS › Article 2 - Classes C and D › Part 323 - Instructions-operating Revenue Accounts › Section 323.4 - Gas supplied without direct charge

Current through Register Vol. 46, No. 28, July 10, 2024
Gas supplied to municipalities, or to other governmental
						units, without charge, in accordance with franchise and similar requirements,
						shall be charged to account 1805, Franchise Requirements, and credited
						concurrently to account 1806, Duplicate Charges--Credit.
New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter III - GAS UTILITIES › Subchapter F - UNIFORM SYSTEMS OF ACCOUNTS › Article 2 - Classes C and D › Part 323 - Instructions-operating Revenue Accounts › Section 323.5 - Gas or steam used by utility

Current through Register Vol. 46, No. 28, July 10, 2024
(a) If
					 the utility desires to charge the appropriate accounts in any of its gas
					 operations with the cost of gas or steam used from its own supply, the credit
					 therefor shall not be made to operating revenue accounts, but to account 1806,
					 Duplicate Charges--Credit. (See also account 1752, Natural Gas Production--
					 Credit.)
(b) Gas supplied by the
					 utility from its own supply to other departments shall be credited to account
					 1607, Interdepartmental Sales. The accounting for steam supplied from the
					 manufactured gas production plant for purposes other than the production of
					 manufactured gas shall be as provided in account 1728, Steam
					 Produced--Credit.
New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter III - GAS UTILITIES › Subchapter F - UNIFORM SYSTEMS OF ACCOUNTS › Article 2 - Classes C and D › Part 323 - Instructions-operating Revenue Accounts › Section 323.6 - Supporting records

Current through Register Vol. 46, No. 28, July 10, 2024
Each utility shall so keep the records supporting the
						entries to each gas sales account that it can furnish:
(a) the name of each customer,
(b) the quantity of gas furnished to each
					 customer,
(c) the amount charged
					 for gas furnished each customer, and
(d) the service classifications under which
					 the charge is made. Each utility shall also be prepared to report upon request,
					 within a reasonable time, for each month or other billing period and for each
					 year, the quantity of gas sold and the charges therefor, by service
					 classifications.
New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter III - GAS UTILITIES › Subchapter G - Miscellaneous › Part 350 - Utility Contract And Procurement Procedures › Section 350.1 - Utility contract and procurement procedures

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Every gas corporation subject to the
				  jurisdiction of this commission with annual gross operating revenues in excess
				  of $5,000,000 shall file, in accordance with the requirements of section
				  3.5 
				  of this Title, with this commission the procedures which govern the contracting
				  for and procurement of services, equipment or materials to be used in its
				  utility operations. The statement shall:
(1)
				  Describe the circumstances in which cost estimates will be prepared and the
				  procedures for awarding a contract which exceeds such an estimate. Such
				  estimates, when prepared:
(i) shall be related
				  to market conditions and trends as well as the utility's own experience;
				  and
(ii) where competitive bidding
				  is employed, shall remain confidential until after the bids are
				  opened.
New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter III - GAS UTILITIES › Subchapter G - Miscellaneous › Part 350 - Utility Contract And Procurement Procedures › Section 350.2 - Filing of changes in procedure

Current through Register Vol. 46, No. 28, July 10, 2024
Each such electric, gas and steam corporation shall file
					 with this commission any change in these procedures at least 30 days before
					 they are to be effective, unless otherwise authorized by this
					 commission.
New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter III - GAS UTILITIES › Subchapter G - Miscellaneous › Part 351 - Contracts Or Agreements For The Construction, Improvement, Extension Or Maintenance Of Utility Plant › Section 351.1 - Filing of proposed contract

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Every public utility company subject to
				  the jurisdiction of this commission shall file, in accordance with the
				  requirement of section
				  3.5 
				  of this Title, with this commission one copy of every proposed cost-plus
				  contract or agreement, including those contracts or agreements in which the
				  payment to be made by the utility is based on time and material consumed
				  regardless of the number of units completed, for the construction, improvement
				  or extension of its plant, works or system exceeding in amount $100,000 in any
				  calendar year, and a list of any other offers received, and such contract or
				  agreement shall not become effective until it has been on file with this
				  commission for 30 days, or until the commission has notified the utility that
				  such contract or agreement may be made effective immediately. If during the 30
				  day period, the commission determines that it is in the public interest for the
				  contract or agreement for the work proposed to be performed shall be let after
				  public bidding, the commission will notify the public utility company, and the
				  filed contract or agreement will not become effective. In such circumstances
				  the public utility shall proceed to make a public offering of the proposed work
				  in accordance with the direction of the commission.
(b) When the accumulated amount of all other
				  such contracts or agreements awarded to a single contractor in any calendar
				  year has exceeded $100,000, a list of such contracts, including any other
				  offers received, shall be filed, in accordance with the requirements of section
				  3.5 
				  of this Title, with the commission by March 1st of the succeeding
				  year.
New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter III - GAS UTILITIES › Subchapter G - Miscellaneous › Part 351 - Contracts Or Agreements For The Construction, Improvement, Extension Or Maintenance Of Utility Plant › Section 351.2 - Subcontract on cost-plus basis

Current through Register Vol. 46, No. 28, July 10, 2024
In view of the fact that a so-called subcontract covering
					 any part of the work to be performed under a cost-plus contract or agreement
					 entered into by a public utility company is, in effect, the contract or
					 agreement of the public utility company within the meaning of section 115  of the Public Service Law, every such
					 subcontract on a cost-plus basis, proposed to be let under a principal contract
					 or agreement which is subject to section
					 351.1 
					 of this Part, shall be filed, in accordance with the requirements of section
					 3.5 
					 of this Title, with the commission in accordance with the requirements of
					 provisions of this Part. All such contracts or agreements shall contain
					 suitable provisions to give effect to the provisions hereof. This section shall
					 not apply to a subcontract which provides by its terms that the maximum payment
					 thereunder shall not exceed the sum of $5,000.
New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter III - GAS UTILITIES › Subchapter G - Miscellaneous › Part 351 - Contracts Or Agreements For The Construction, Improvement, Extension Or Maintenance Of Utility Plant › Section 351.3 - Emergency contract

Current through Register Vol. 46, No. 28, July 10, 2024
In case a storm, flood, accident or similar emergency
					 requires that a contract or agreement be made without complying with the
					 foregoing provisions of this Part in order to maintain or restore the company's
					 service, immediate notice shall be given to the commission by telephone of the
					 making of such contract or agreement, and a copy thereof shall be filed, in
					 accordance with the requirements of section
					 3.5 
					 of this Title, as soon as possible, but not later than 10 days after the making
					 thereof, and such contract or agreement shall be exempted from the other
					 provisions of this Part.
New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter III - GAS UTILITIES › Subchapter G - Miscellaneous › Part 351 - Contracts Or Agreements For The Construction, Improvement, Extension Or Maintenance Of Utility Plant › Section 351.4 - Quarterly filing of contract

Current through Register Vol. 46, No. 28, July 10, 2024
Every public utility company subject to the jurisdiction of
					 this commission shall file with this commission quarterly, one copy of every
					 contract or agreement for the construction, improvement, extension or
					 maintenance of its plant, works or system exceeding in amount $1,000,000 in any
					 calendar year, and a list of any other offers received.
New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter III - GAS UTILITIES › Subchapter G - Miscellaneous › Part 351 - Contracts Or Agreements For The Construction, Improvement, Extension Or Maintenance Of Utility Plant › Section 351.5 - Waiver of rule

Current through Register Vol. 46, No. 28, July 10, 2024
Any public utility company may apply to this commission for
					 a waiver or modification of all or part of the requirements of this Part upon a
					 showing that compliance therewith would be impracticable or unduly burdensome
					 in connection with a particular project, contract or
					 agreement.
New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter III - GAS UTILITIES › Subchapter G - Miscellaneous › Part 352 - Limitation Of Liability Clauses-gas Corporations › Section 352.1 - Prohibition of certain limitation of liability provisions

Current through Register Vol. 46, No. 28, July 10, 2024
Every gas corporation, electric corporation and gas and
					 electric corporation shall, where necessary, amend its filed tariff schedules
					 by eliminating therefrom:
(a)
				  Provision attempting to relieve such corporation from liability arising from
				  the gross negligence or willful misconduct of its officers, agents or
				  servants.
(b) Provisions limiting
				  the liability of the corporation for damages resulting from its own negligence
				  in connection with the property owned, installed or maintained by a customer or
				  leased by a customer from a third party.
(c) Provisions limiting the liability of the
				  company for any damages resulting from the negligence of the company in
				  connection with the supplying or use of electricity or gas or from the presence
				  or operation of the company's structures, equipment, wires, pipes, appliances
				  or devices on the consumer's premises.
New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter IV - STEAM UTILITIES › Subchapter A - Service › Part 400 - Installation Of House Service Equipment, Operating Conditions, And Testing Of Meters And Of Steam Quality By Corporations Having 1,000 Installed Custom › Section 400.1 - Definitions

Current through Register Vol. 46, No. 28, July 10, 2024
(a) A complaint
				  test is a test of a meter, made by a utility as a result of a complaint made to
				  the utility by a customer.
(b) A
				  periodic test is a scheduled test of a meter, made by a utility at fixed
				  intervals, in accordance with the meter testing schedule contained
				  herein.
(c) An office test is a
				  test of a meter, made by a utility at the direction of an officer or employee
				  of the utility.
(d) A referee test
				  is a test of a meter, made or witnessed by a representative of the commission
				  as a result of a complaint made to the commission by a customer.
(e) The term meter, when used with respect to
				  a steam flow meter of the velocity type in conjunction with a main line orifice
				  or to a steam flow meter of the head type, refers to the secondary element
				  (flow mechanism).
New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter IV - STEAM UTILITIES › Subchapter A - Service › Part 400 - Installation Of House Service Equipment, Operating Conditions, And Testing Of Meters And Of Steam Quality By Corporations Having 1,000 Installed Custom › Section 400.2 - General

Current through Register Vol. 46, No. 28, July 10, 2024
(a) The rules and
				  regulations contained herein are promulgated to establish minimum requirements
				  for the guidance of utilities in controlling operating conditions and in
				  instituting practices in connection with the installation, testing and
				  maintenance of steam meters and steam service equipment.
(b) For the purpose of these rules and
				  regulations, the term utilities shall include all corporations which distribute
				  steam under the jurisdiction of the commission and which have 1,000 or more
				  meters installed on customers' premises.
(c) Each utility shall provide adequate meter
				  testing facilities and shall have all meters, used or intended to be used for
				  the purpose of billing customers, tested as required by the rules and
				  regulations contained herein.
(d)
				  No utility shall use for the purpose of billing customers any steam meter or
				  accessory equipment which affects or determines the measurement of the quantity
				  of steam furnished to or for the use of any customer, the type of which shall
				  not have been approved by the commission.
(e) Application for approval by the
				  commission of a type of steam meter, including any accessory equipment which
				  affects or determines the measurement of the quantity of steam furnished to or
				  for the use of any customer, shall be submitted by a utility by whom such meter
				  is intended to be used.
(f)
				  Provision shall be made to insure that a condensate type meter will in no case
				  operate under pressure.
(g) The
				  installation or a head type flow meter shall conform with the applicable
				  provisions set forth in the American Society of Mechanical Engineers Standards
				  covering flow measurement (presently designated as PTC 19.5; 4- 1959), in
				  effect at the time of meter installation.
(h) Each utility shall maintain its equipment
				  in customers' premises in good condition.
(i) Each utility shall keep a record of the
				  average pressure which exists each month at pressure recording stations
				  throughout its system.
(j) Each
				  steam meter in service shall have affixed thereto, in a permanent manner, an
				  identifying number or designation.
New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter IV - STEAM UTILITIES › Subchapter A - Service › Part 400 - Installation Of House Service Equipment, Operating Conditions, And Testing Of Meters And Of Steam Quality By Corporations Having 1,000 Installed Custom › Section 400.3 - Reference standards

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Tests
				  to determine the effective area of all orifice plates used in testing steam
				  meters shall be made at least once each six months, and a record of these tests
				  shall be retained for a period of two years.
(b) The gauges, scales, thermometers, etc.,
				  used in making tests shall be calibrated at intervals consistent with good
				  laboratory practice.
New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter IV - STEAM UTILITIES › Subchapter A - Service › Part 400 - Installation Of House Service Equipment, Operating Conditions, And Testing Of Meters And Of Steam Quality By Corporations Having 1,000 Installed Custom › Section 400.4 - Referee tests

Current through Register Vol. 46, No. 28, July 10, 2024
(a) In a referee
				  test, a representative of the commission will seal the meter or meter device
				  involved, and will notify the utility within 24 hours that such meter or device
				  has been sealed.
(b) In a referee
				  test, the seals for the meter or the meter device involved shall be opened only
				  in the presence of a representative of the commission. The meter or meter
				  device shall be tested under the direction of a representative of the
				  commission.
(c) When, in a referee
				  test, the percentage registration of a meter is found to be more than 102
				  percent, no charge shall be made for such test. If, however, as a result of
				  such test, the percentage registration of the meter is found to be 102 percent
				  or less, a charge shall be made to the customer by the utility based on the
				  following schedule:
Type of Meter
Capacity or
								  Size
Fee
Condensate
3000 lbs. per hr. or less
$ 25.00
Condensate
Over 3000 lbs. per hr.
50.00
Area
1 in.
25.00
Area
11/2 in.
25.00
Area
2 in.
50.00
Area
3 in.
75.00
Area
4 in.
100.00
Area
6 in.
150.00
Area
8 in.
300.00
Velocity
1 in.
25.00
Velocity
2 in.
25.00
Velocity
3 in.
50.00
Velocity
4 in.
50.00
Head
All
100.00
New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter IV - STEAM UTILITIES › Subchapter A - Service › Part 400 - Installation Of House Service Equipment, Operating Conditions, And Testing Of Meters And Of Steam Quality By Corporations Having 1,000 Installed Custom › Section 400.5 - Meter records

Current through Register Vol. 46, No. 28, July 10, 2024
(a) For all
				  steam meters installed on customers' premises records shall be maintained which
				  identify the year purchased, the manufacturer, the type, the identifying
				  number, the nameplate data relative to the rating of the meter, the location,
				  and the date of last test. Such records shall be sufficient to identify all
				  associated meters and accessory equipment affecting the accuracy of the
				  billing.
(b) The test record of
				  each meter and meter device installed on customers' premises shall be retained
				  until a superseding test is made, but for a period of not less than two
				  years.
New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter IV - STEAM UTILITIES › Subchapter A - Service › Part 400 - Installation Of House Service Equipment, Operating Conditions, And Testing Of Meters And Of Steam Quality By Corporations Having 1,000 Installed Custom › Section 400.6 - Schedule of testing steam meter

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Each steam meter shall be tested prior to
				  installation at a location or within 30 days after initially being placed in
				  service at that location.
(b) All
				  steam meters installed upon customers' premises shall be tested in accordance
				  with the following schedule:
(1) Meters of the
				  condensate type--at least 25 percent of the total number of meters of such type
				  in service shall be tested in each calendar year, the required number of meters
				  to be tested being selected from those longest without test.
(2) Meters of the area type shall be tested
				  at least once every five years.
(3)
				  Meters of the velocity type--at least 20 percent of the total number of meters
				  of such type in service shall be tested in each calendar year, the required
				  number of meters to be tested being selected from those longest without
				  test.
(4) Meters of the head type
				  shall be tested at least once every year.