New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter VI - TELEPHONE AND TELEGRAPH CORPORATIONS › Subchapter E - Uniform Systems Of Accounts › Article 1 - Telephone Corporations › Part 663 - Instructions-telecommunications Plant Accounts › Section 663.8 - Work order system required

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
					 Each company shall record all changes in telecommunications plant by means of a
					 work order system which shall include a work order estimate and a work in
					 progress record, and all installations, additions, retirements and replacements
					 of retirement units (note the Retirement Units List at the end of this system
					 of accounts) shall be covered thereby. Standing work orders (sometimes known as
					 routine estimates) may be used (1) by Class A companies, for plant changes of
					 like character whose estimated gross additions or retirements for an individual
					 project are less than $100,000, and (2) by Class B companies, for plant changes
					 of like character whose estimated gross additions or retirements for an
					 individual project are less than $10,000. These limits may be modified by order
					 of this commission, upon application, when warranted by particular
					 circumstances.
Note: When work is to be done for which a work order
						estimate is not used and when part or all of the cost will be ultimately billed
						to others, the records shall be kept so that details of the costs, including an
						allowance for funds used during construction, can be readily ascertained. (This
						type of order is commonly known as custom work order or keep cost order and
						should be identified by a series of distinctive designations.)
(b) The work order estimate shall
					 include the following:
(1) A designation
					 number or letter and the signature of the officer or employee who authorized
					 the work, purchase or sale, and the date of such authorization. If the
					 authorization is by the board of directors or another body or committee, the
					 proper officer shall so state over his signature. In case a new set of numbers
					 is started at the beginning of each calendar or fiscal year, the designation
					 shall identify each estimate so that it will not be confused with other
					 estimates bearing the same number
(2) A description and the location of the
					 work to be done (or the purchase, or retirement to be made) and the dates
					 between which it is proposed to progress the project, the date when work was
					 begun and the date when completed. The date when any major portion or complete
					 assembly is placed in or discontinued from service shall be shown consistently
					 either in the work order estimate or in the work in progress record
(3) Detailed estimates of the cost of the
					 project to be supported by maps, plans, diagrams, specifications, etc.,
					 applicable
(4) The account or
					 accounts to which the cost of the project is to be distributed and retirements
					 credited, and the amount estimated for each such account
(5) Any variations between estimates and the
					 actual cost of the project
(6) When
					 a project involves changes in existing telecommunications plant, the work order
					 estimate or the work in progress record shall show the year or period of
					 installation of the property retired or otherwise affected, and shall show or
					 refer to other records which cover the book cost (estimated if not known, with
					 the basis of the estimate stated) and the name and page of the accounting and
					 engineering books and records covering such installation and the cost
					 thereof