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" Amortization" means the gradual extinguishment of an amount in an account by distributing such amount over a fixed period, over the life of the asset or liability to which it applies, or over the period during which it is anticipated the benefit will... "
The Code of Federal Regulations of the United States of America - Page 112
1963
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Interstate Commerce Commission Reports: Reports and Decisions of ..., Volume 350

United States. Interstate Commerce Commission - Interstate commerce - 1977 - 960 pages
...prorating such amount over either a fixed period dependent on the requirements of regulatory bodies, the life of the asset or liability to which it applies,...which it is anticipated the benefit will be realized. 7. (a) "Affiliated companies," means persons (see definition 30) that directly, or indirectly through...
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Opinions and Decisions of the Public Service Commission of Wisconsin, Volume 14

Public Service Commission of Wisconsin - Public utilities - 1937 - 792 pages
...company. 3. "Amortization" means the gradual extinguishment of an amount in an account by prorating such amount over a fixed period, over the life of...which it is anticipated the benefit will be realized. 4. "Book cost" means the amount at which property is recorded in these accounts without deduction of...
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The Code of Federal Regulations of the United States of America ..., Book 3

Administrative law - 1939 - 1624 pages
...Amortization. "Amortization" means the gradual extinguishment of an amount in an account by prorating charge shall be made against road and equipment accounts...merely render services incidentally in connection with § 101.02-5A Associated companies. "Associated companies" means companies or persons that, directly...
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The Code of Federal Regulations of the United States of America ..., Volume 5

Administrative law - 1939 - 1100 pages
...Amortization. "Amortization" means the gradual extinguishment of an amount in an account by prorating such amount over a fixed period, over the life of...during which it is anticipated the benefit will be realized.'tt Page 84 *fFor statutory and source citations, see note to § 101.00-1. 101.02-5A Associated...
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The Code of Federal Regulations of the United States of America ..., Volume 14

Administrative law - 1940 - 1136 pages
...extinguishment of an amount in an account by prorating such amount over either a fixed period dependent on the life of the asset or liability to which it applies,...during which it is anticipated the benefit will be realized.*t 181.01-6 Associated companies and control, (a) Associated companies means companies or...
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Uniform System of Accounts Prescribed for Natural Gas Companies: Subject to ...

Natural gas - 1961 - 72 pages
...accounts: 1. "Accounts" means the accounts prescribed in this system of accounts. 2. "Amortization" means the gradual extinguishment of an amount in an account...which it is anticipated the benefit will be realized. 3. "Book cost" means the amount at which property is recorded in these accounts without deduction of...
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The Code of Federal Regulations of the United States of ..., Volumes 18-30

Administrative law - 1939 - 1628 pages
...Amortization. "Amortization" means the gradual extinguishment of an amount in an account by prorating such amount over a fixed period, over the life of...which it is anticipated the benefit will be realized. § 101.02-5A Associated companies. "Associated companies" means companies or persons that, directly...
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Uniform System of Accounts Prescribed for Natural Gas Companies: Subject to ...

Natural gas - 1940 - 186 pages
...sinking funds. 4. "Amortization" means the gradual extinguishment of an amount in an account by prorating such amount over a fixed period, over the life of...which it is anticipated the benefit will be realized. B. "Control" (including the terms "controlling", "controlled by", and "under common control with")...
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Uniform System of Accounts Prescribed for Natural Gas Companies: Subject to ...

Natural gas - 1974 - 228 pages
..."Amortization" means the gradual extinguishment of an amount in an account by distributing such amount over я fixed period, over the life of the asset or liability...which it is anticipated the benefit will be realized. 5. A. "Associated companies" means companies or persons that directly, or indirectly through one or...
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The Code of Federal Regulations of the United States of America

Administrative law - 1980 - 822 pages
...equitably apportioned among revenue, expense, property and equipment, and other accounts. Amortization— The gradual extinguishment of an amount in an account...or ownership of which depend upon the occurrence or nonocPart 241 currence of a specific event or upon the performance or nonperformance of a specified...
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