 | United States. Interstate Commerce Commission - Interstate commerce - 1977 - 960 pages
...of the property retired, except when the replacement effects a betterment (see Instruction 19-b) , the excess cost of the replacement over the estimated cost at current prices of new property similar to the items retired shall be charged to the property account. The cost of labor... | |
 | Public Service Commission of Wisconsin - Public utilities - 1937 - 792 pages
...affected more useful, of greater durability, of greater capacity, or more economical in operation) the excess cost of the replacement over the estimated...at current prices of replacing without betterment the minor items retired shall be charged to the appropriate telephone plant account. C. Land : The... | |
 | Public Service Commission of Wisconsin - Public utilities - 1938 - 856 pages
...item of property is retired and not replaced, the book cost thereof shall be credited to the utility plant account in which it is included ; and, in the...without betterment shall be charged to the appropriate utility plant account. D. Determination of book cost. The book cost of utility plant retired shall... | |
 | Administrative law - 1939 - 1100 pages
...property, as set forth in paragraph (b) (1), if a substantial addition results, otherwise the cnarge snail be to the appropriate operating expense account. (2)...charged to the appropriate electric plant account. (d) Determination of book cost. The book cost of electric plant retired shall be the amount at which... | |
 | Administrative law - 1939 - 1624 pages
...the cost of replacement shall be charged to the maintenance account appropriate for the item, e»cept active service of the employer, Including absence...or occupation. If a payment Is made by an employer betturmeut shall be charged to the appropriate electric plant account. The list of units may be expanded... | |
 | Administrative law - 1939 - 504 pages
...affected more useful, of greater durability, of greater capacity, or more economical in operation) the excess cost of the replacement over the estimated...at current prices of replacing without betterment the minor items retired shall be charged to the appropriate telephone plant account. (b) Station installations,... | |
 | Administrative law - 1940 - 1136 pages
...replacement effects a betterment (see § 181.01-7), there shall be charged to the property account, the excess cost of the replacement over the estimated cost at current prices of the items retired (see § 181.0219 (c) ) , Provided, That property bettered shall not be carried in... | |
 | United States. Federal Power Commission - Public utilities - 1940 - 28 pages
...the book cost thereof shall be credited to the electric plant account in which it is included; * * * If, however, the book cost of the minor item retired...charged to the appropriate electric plant account. The list of units may be expanded by any public utility or licensee without other authorization from... | |
 | Administrative law - 1939 - 1628 pages
...retired. (3) When a minor item of depreciable property is replaced independently of the retirement unit of which it is a part, the cost of replacement...without betterment shall be charged to the appropriate gas plant account. (d) Determination of book cost. The book cost of gas plant retired shall be the... | |
 | Natural gas - 1940 - 186 pages
...however, the (3) When a minor item of depreciable property is replaced independently of the retirement unit of which it is a part, the cost of replacement...without betterment shall be charged to the appropriate gas plant account. book cost of the minor item retired and not replaced has been or will be accounted... | |
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... (3) When a minor item of depreciable property is replaced independently of the unit of which it is a part, the cost of replacement shall be charged to the maintenance account appropriate for the item, except that if the replacement effects a substantial... 
