Applications by municipal electric utilities and omnibus corporations for authority to carry to surplus portions of delayed items, and by these and other classes of corporations to spread over a future period unusual items includible in revenue, operating expense or income account for a single month and applications for authority to set up in suspense or deferred debit or deferred credit accounts items coming within the intent thereof, shall be verified by the principal accounting officer of the petitioner.
N.Y. Comp. Codes R. & Regs. Tit. 16 § 46.1