Revenues from the distribution of electricity to the utility's customers where the electricity is provided by a party other than the utility shall be included in account 456.2, revenues from the distribution of electricity of others. Subsidiary accounts shall be maintained to break down these revenues according to the classification of accounts under the sales of electricity revenue accounts. Records shall be maintained so that the quantity of electricity delivered and the revenue received under each rate schedule shall be readily available.
N.Y. Comp. Codes R. & Regs. Tit. 16 § 167.5