N.Y. Railroad Law § 310

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