The Code of Federal Regulations of the United States of America: Having General Applicability and Legal Effect in Force June 1, 1938U.S. Government Printing Office, 1939 - Administrative law |
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Page 62
... assumed -Unpledged . Securities issued or assumed -Pledged . Credits Capital stock . 10.727 10.728 10.729 capital stock . 10.752 10.7-3 Discount , expense , and pre- mium on funded debt . 10.753 Stock liability for conversion . Premium ...
... assumed -Unpledged . Securities issued or assumed -Pledged . Credits Capital stock . 10.727 10.728 10.729 capital stock . 10.752 10.7-3 Discount , expense , and pre- mium on funded debt . 10.753 Stock liability for conversion . Premium ...
Page 75
... assumed by the accounting carrier . The carrier's records shall be kept in such manner as to show sepa- rately the cost of land purchased by it and the estimated values at time of acquisition of lands donated . Proceeds from the sale of ...
... assumed by the accounting carrier . The carrier's records shall be kept in such manner as to show sepa- rately the cost of land purchased by it and the estimated values at time of acquisition of lands donated . Proceeds from the sale of ...
Page 90
... assumption of liabilities , such lia- bilities shall be included in the determination of the cost at their cash value at ... assumed shall be included in the appropriate liability accounts , and the necessary adjustments between the cash ...
... assumption of liabilities , such lia- bilities shall be included in the determination of the cost at their cash value at ... assumed shall be included in the appropriate liability accounts , and the necessary adjustments between the cash ...
Page 119
... assumed by the carrier ; also a proportion of store expenses ( see § 10.2-16 ) . It should not , however , include expenses of trans- portation over the carrier's line . In calculating the cost of materials used proper allowance shall ...
... assumed by the carrier ; also a proportion of store expenses ( see § 10.2-16 ) . It should not , however , include expenses of trans- portation over the carrier's line . In calculating the cost of materials used proper allowance shall ...
Page 207
... assumed by the accounting company and owned by it , whether pledged as col- lateral or held in its treasury , in special deposits , or in sinking or other reserve funds . NOTE C : Interest on funded securities of other companies held in ...
... assumed by the accounting company and owned by it , whether pledged as col- lateral or held in its treasury , in special deposits , or in sinking or other reserve funds . NOTE C : Interest on funded securities of other companies held in ...
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Common terms and phrases
account number account shall include account should include accounting company accrued amended Dec annual percentage rates application appropriate assets balance sheet balance-sheet account buildings capital stock chargeable charged to account classification clerks clude connection construction cost of labor cost of repairing damage debits depreciation depreciation reserve discount dividends electric employees filed fixtures floating equipment freight fuel funded debt include amounts include the cost included in account income accounts interest Interstate Commerce Act Interstate Commerce Commission investment issued or assumed joint leased ledger value liabilities lines locomotives machinery maintenance ment Miscellaneous physical property NOTE operating physical operating revenues par value passenger pay and expenses payable power plant premiums primary accounts Profit and Loss rails railway rates receiver or operating rent road and equipment roadway sleeping car Stationery and printing stations statutory citation Superintendence surplus switching tariff taxes telegraph thereof tion tracks train transportation unmatured wharves yards