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
... accrued . Unmatured rents accrued . Liability for provident funds . Other deferred liabilities . Premium on funded debt . Insurance and casualty re- serves . Page 62 [ 62 ] TITLE 49 - TRANSPORTATION AND RAILROADS Other operations-Cr.
... accrued . Unmatured rents accrued . Liability for provident funds . Other deferred liabilities . Premium on funded debt . Insurance and casualty re- serves . Page 62 [ 62 ] TITLE 49 - TRANSPORTATION AND RAILROADS Other operations-Cr.
Page 63
... Accrued depreciation - Road . Sec . 10.776 Accrued depreciation - Equip- 10.81-1 ment . Accrued depreciation - Mis- 10.81-2 cellaneous physical property . Other unadjusted credits . Additions to property through income and surplus ...
... Accrued depreciation - Road . Sec . 10.776 Accrued depreciation - Equip- 10.81-1 ment . Accrued depreciation - Mis- 10.81-2 cellaneous physical property . Other unadjusted credits . Additions to property through income and surplus ...
Page 71
... accrued depreciation balance - sheet account with respect to the property thus retired shall be charged to that account and the remainder ( less salvage and insur- ance recovered , if any ) , together with the cost of demolishing the ...
... accrued depreciation balance - sheet account with respect to the property thus retired shall be charged to that account and the remainder ( less salvage and insur- ance recovered , if any ) , together with the cost of demolishing the ...
Page 93
... Accrued depreciation - Equipment . ” The value of the salvage ( see note C which follows ) from the unit shall be charged to account 716 , " Material and supplies , " or to other account appro- priate according to the disposition ...
... Accrued depreciation - Equipment . ” The value of the salvage ( see note C which follows ) from the unit shall be charged to account 716 , " Material and supplies , " or to other account appro- priate according to the disposition ...
Page 101
... accrued interest thereon , if any , the difference between the money value of the consideration received and the par value of the securities plus the accrued interest shall be deemed a discount . In no case ( except as provided in the ...
... accrued interest thereon , if any , the difference between the money value of the consideration received and the par value of the securities plus the accrued interest shall be deemed a discount . In no case ( except as provided in the ...
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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