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New York Codes, Rules and Regulations
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Title 10
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VOLUME A
VOLUME A-1
VOLUME A-1a
VOLUME A-2
VOLUME B
VOLUME C
VOLUME D
VOLUME E
Title 18
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VOLUME A
VOLUME A-1
VOLUME B
VOLUME B-1
VOLUME C
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REPORTING PRINCIPLES
REPORTING PRINCIPLES
Section 442.11 - Accrual reporting
Section 442.12 - Matching of revenue and expenses
Section 442.13 - Deductions from operating revenue
Section 442.14 - Fund accounting
Section 442.15 - Long-term security investments
Section 442.16 - Pooled investments
Section 442.17 - Inventories
Section 442.18 - Accounting for property, plant and equipment
Section 442.19 - Timing differences
Section 442.20 - Accounting for pledges
Section 442.21 - Self-insurance
Section 442.22 - Related organizations
Section 442.23 - Debt financing for plant replacement and expansion purposes