N.Y. Comp. Codes R. & Regs. tit. 10 § 451.223

Current through Register Vol. 46, No. 41, October 9, 2024

Section 451.223 - Proprietary accounts

(a) The accounts, including nominal accounts, containing the equities of owners.

(b) Governmental accounting. The accounts reflecting the assets and liabilities, and displaying the results of operations in terms of revenue, expense, surplus or deficit.

N.Y. Comp. Codes R. & Regs. Tit. 10 § 451.223