N.Y. Railroad Law § 310: 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.