N.Y. Comp. Codes R. & Regs. tit. 10 § 451.205

Current through Register Vol. 46, No. 51, December 18, 2024

Section 451.205 - Original cost

Outlay for an asset by its owner, not including any adjustments of cost arising from post-acquisition alterations, improvement or depreciation.

N.Y. Comp. Codes R. & Regs. Tit. 10 § 451.205