N.Y. Comp. Codes R. & Regs. tit. 16 § 61.9

Current through Register Vol. 46, No. 45, November 2, 2024

Section 61.9 - Amounts previously charged to other than capital accounts

Whenever amounts previously charged to operating expenses or to income accounts or to surplus are included in claimed original cost or book cost of said property, such amounts shall be clearly set forth with the date of such charges.

N.Y. Comp. Codes R. & Regs. Tit. 16 § 61.9