N.Y. Comp. Codes R. & Regs. tit. 10 § 441.299
Current through Register Vol. 46, No. 53, December 31, 2024
The removal of a fixed asset from service, following its sale or the end of its productive life, accompanied by the necessary adjustment of fixed asset and depreciation-reserve accounts.
N.Y. Comp. Codes R. & Regs. Tit. 10 § 441.299