N.Y. Comp. Codes R. & Regs. Tit. 9 §§ 1642-3.15
A separate sundry accounts receivable ledger shall be maintained for each general ledger to record all amounts due on open account from others than tenants or the State. The sundry accounts receivable ledger is subsidiary to and shall be controlled by account 1129, Sundry Accounts Receivable. A monthly trial balance of the sundry accounts receivable ledger shall be taken. Sundry accounts receivable may arise from insurance claims, damages to property by nonresidents, etc. A separate ledger sheet shall be prepared for each such account on which will be reflected the name and address of the debtor, and the nature of the terms and conditions of the account. A stock form of ledger sheet, as per Exhibit 3 of Appendix S-8, should be used.
N.Y. Comp. Codes R. & Regs. Tit. 9 §§ 1642-3.15