New York Laws
Title 2-B - Railroad Real Property of Interstate Railroad Companies
489-GG - Ratio.

ยง 489-gg. Ratio. The commissioner shall compute to the nearest
thousandth of one percent a ratio for each railroad company by dividing
its average railway expenses by its average railway revenues; provided,
however, that if a railroad company shall have operated for less than
one full year prior to the first day of the year in which a tentative
determination of a railroad ceiling for that railroad company is made,
then the ratio for that ceiling of that railroad company shall be one.