N.Y. Comp. Codes R. & Regs. tit. 9 § 1647-6.4
Current through Register Vol. 46, No. 25, June 18, 2024
Disbursements covering items that will become a charge to future operations shall be recorded as a deferred charge when the expenditure is made. At the close of each quarter, a journal voucher shall be prepared charging operating expense and crediting the appropriate deferred charge account with the applicable share for the quarter of the amount originally set up as a deferred charge. The procedures to be followed with respect to the quarterly charge to operation for insurance, fuel, and paint supplies are set forth in Subparts 1642-6 and 1642-7 of this Subchapter.
N.Y. Comp. Codes R. & Regs. Tit. 9 § 1647-6.4