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List of securities authorized under section 69 of the Public Service Commission Law relative to electrical corporations and gas. corporations:

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Jan. 4..

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$12,000 Par

1025

1031 1011

1067

1007

988

562 1011

1042

1022

1115

Niagara, Lockport & Ontario Power
Company.

Northern New York Utilities. Inc.
Orange & Rockland Electric Company.
Adirondack Power & Light Corporation.
Ogdensburg Gas Company.
Genesee Light & Power Company
Granville Electric & Gas Company
Orange & Rockland Electric Company.
Orange County Public Service Corpora-
tion...

Wappingers Electric Corporation
Binghamton Gas Works.

Jan.

4.. Bonds....

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292,000 98% 1,034,100 Par

40,000 Par 500,000 Par

Jan. 10.

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Jan. 19..

32,500 Par

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Feb. 15..

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Feb. 15

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263,100 80 %* 46,700 Par 422,900 80 % 1,000,000 Par

2,300,000 Par

364,200 Par 1,560,700 70%

324,800 Par 1,083,000 70%

227,900 Par

976,700 70%

400,000 Par

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Feb. 21..
Feb. 21.

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2,085,500 Par

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715

Binghamton Light, Heat & Power Com

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6,000 Par

1,500,000 Face

100,000 86.63%

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27,700 Par

2,600,000 Par

15,000 Par

7,200 Par 6,000 Face 500,000 Par 1,500,000 92%

500,000 Face

6,000,000 Par

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May 3..

14,000 Par

339,700 90 %

226,700 Par

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* Order of March 7, 1923, in Case 1042 changes sale price of these bonds to 89% and cancels authority to issue $47,300 face amount of them.

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List of stock of no par value authorized under section 69 of the Public Service Commission Law relative to electrical corporations and gas corporations:

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*Now Northern Adirondack Power Company.

Sep. 20.. Bonds...

Sep. 20.. Bonds..
Oct. 17.. Stock.
Dec. 19.. Bonds

†The Commission's order entered in Case 1095 under date of February 15, 1923 authorized the issuance, by the Troy Gas Co., of its common capital stock without nominal or par value in place of that shown above as canceled.

Denotes old First District orders.

List of securities authorized under section 82 of the Public Service Commission Law relative to steam corporations:

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1 Authority granted company, in alternative of the above, to issue $975,000 of its bonds at $90 of face and $525,000 par value of stock, to realize total proceeds of $1,402,500.

List of securities authorized under section 101 of the Public Service Commission Law relative to telephone corporations:

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NEW UNIFORM SYSTEMS OF ACCOUNTS

During the year 1923 the Commission had under consideration the revision of the uniform systems of accounts for gas and electrical corporations and municipal plants subject to its jurisdiction, and on December 19, 1923, adopted new classifications of accounts for such corporations and plants. The former classifications had been in use with but few modifications and additions since their original adoption in 1908. They were obsolete in many respects and new systems, uniform throughout the State, were deemed essential to meet present requirements.

After a very thorough study of the matter, it was decided to follow in the new classifications the general form and language of the uniform classifications adopted by the National Association of Railway and Utilities Commissioners at their annual meeting held in Detroit in November, 1922. These classifications had already been adopted in whole or in part in 20 of the other States and in order to secure uniformity in the accounting methods of gas and electrical utilities throughout the Nation, the National Association of Railway and Utilities Commissioners has recommended the adoption of their proposed classification in all of the States.

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