Each class A and class B gas utility shall keep its accounts in conformity with the Code of Federal Regulations (April 1, 2015), Title 18, Conservation of Power and Water Resources, subchapter C - Accounts, Federal Power Act, Part 201, Uniform System of Accounts Prescribed for Natural Gas Companies subject to the provisions of the Federal Power Act. (As further described in section 10.2[b] of this Title.)
N.Y. Comp. Codes R. & Regs. Tit. 16 § 312.1