Each class A and class B electric utility shall keep its accounts in conformity with the Code of Federal Regulations (April 1, 2015), Title 18, Conservation of Power and Water Resources, subchapter C -Accounts, Federal Power Act, Part 101, Uniform System of Accounts Prescribed for Public Utilities and Licenses Subject to the Provisions of the Federal Power Act. (As further described in section 10.2[b] of this Title.)
N.Y. Comp. Codes R. & Regs. Tit. 16 § 167.1