N.Y. Comp. Codes R. & Regs. tit. 16 § 48.1

Current through Register Vol. 46, No. 36, September 4, 2024

Section 48.1 - Material changes

(a) This Part applies only to changes in accounting which have a material effect on utility prices.

(b) A change in accounting is material if the after-tax effect of such change exceeds 0.05 percent of common equity.

N.Y. Comp. Codes R. & Regs. Tit. 16 § 48.1