N.Y. Comp. Codes R. & Regs. tit. 16 § 183.5

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

Section 183.5 - Electricity or steam used by utility

(a) If the utility desires to charge the appropriate accounts in any of its electric operations with the cost of electricity or steam used from its own supply, the credit therefor shall not be made to operating revenue accounts, but to account 1806, Duplicate Charges-- Credit.

(b) Electricity supplied by the utility to other departments shall be credited to account 1607, Interdepartmental Sales; steam supplied from the production plant to other departments shall be credited to account 1742, Steam Produced-- Credit, except when such production of electricity or steam is treated as a joint facility, in which case it shall be accounted for as provided in accounts 1808-1809.

N.Y. Comp. Codes R. & Regs. Tit. 16 § 183.5