N.Y. Comp. Codes R. & Regs. tit. 10 § 441.91
Current through Register Vol. 46, No. 50, December 11, 2024
Lost usefulness; expired utility; the diminution of service yield from a fixed asset or fixed-asset group that cannot or will not be restored by repairs or by replacement of parts.
N.Y. Comp. Codes R. & Regs. Tit. 10 § 441.91