2006 New York Code - Accounting Terms.

 
    §  310.  Accounting terms. The meaning of all accounting terms used in
  this article, and the calculation of each amount to  be  computed  under
  any  provision  of  this article, shall be determined in accordance with
  the  uniform  system  of  accounts  for  railroad  companies  or   other
  applicable  rules,  regulations,  or  orders  of the interstate commerce
  commission, or other federal regulatory agency  having  jurisdiction  at
  the  time  over the accounts of the corporation or, to the extent not so
  governed, in accordance with sound accounting practice.