N.Y. Comp. Codes R. & Regs. tit. 16 § 323.5

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

Section 323.5 - Gas or steam used by utility

(a) If the utility desires to charge the appropriate accounts in any of its gas operations with the cost of gas 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. (See also account 1752, Natural Gas Production-- Credit.)

(b) Gas supplied by the utility from its own supply to other departments shall be credited to account 1607, Interdepartmental Sales. The accounting for steam supplied from the manufactured gas production plant for purposes other than the production of manufactured gas shall be as provided in account 1728, Steam Produced--Credit.

N.Y. Comp. Codes R. & Regs. Tit. 16 § 323.5