[3000] This Part provides a detailed description for each Balance Sheet and Income Statement account listed in the Listing of Accounts, Part 443 of this Article. A standard unit of measure and the data source for each standard unit of measure is provided for each cost center where a standard unit of measure is required. In addition, a detailed explanation is provided for the natural expense classification.
N.Y. Comp. Codes R. & Regs. Tit. 10 § 444.1