N.Y. Comp. Codes R. & Regs. tit. 16 § 197.1

Current through Register Vol. 46, No. 50, December 11, 2024

Section 197.1 - Balance sheet accounts, purpose of

By balance sheet accounts are meant those titles under which the ledger accounts are combined and summarized to show, as of a given date, the assets, liabilities, contributions from the municipality, and surplus or deficit.

N.Y. Comp. Codes R. & Regs. Tit. 16 § 197.1