N.Y. Comp. Codes R. & Regs. tit. 16 § 46.3

Current through Register Vol. 46, No. 51, December 18, 2024

Section 46.3 - Petition for spreading items

Applications for spreading revenue, expense or income items shall state whether they relate primarily to past or future operations and the relation of each such item to:

(a) the normal monthly balance in the particular account in which it is includible; and

(b) the normal monthly total of the balances of the group of revenue, expense or income accounts within which such account falls.

N.Y. Comp. Codes R. & Regs. Tit. 16 § 46.3