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 1
... depreciation charges gerous articles 81 20 Pipe line companies : uniform sys- 82 tem of accounts Express : explosives and other Baggage service : explosives and dangerous articles 21 Pipe line companies : depreciation charges other ...
... depreciation charges gerous articles 81 20 Pipe line companies : uniform sys- 82 tem of accounts Express : explosives and other Baggage service : explosives and dangerous articles 21 Pipe line companies : depreciation charges other ...
Page 59
... Depreciation of fixed im- 10.232 provements . 10.233 10.2-9 Joint facility accounts . 10.234 10.2-10 Clearing ... Depreciation . Roadway buildings . Roadway buildings - Depreci- ation . Water stations . Water stations - Depreciation ...
... Depreciation of fixed im- 10.232 provements . 10.233 10.2-9 Joint facility accounts . 10.234 10.2-10 Clearing ... Depreciation . Roadway buildings . Roadway buildings - Depreci- ation . Water stations . Water stations - Depreciation ...
Page 63
... 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 . Funded debt ...
... 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 . Funded debt ...
Page 103
... Depreciation accounts have been provided for the current depreciation of fixed improvements , although until further directed the recognition in operating expenses of current depreciation of fixed improvements is optional with the ...
... Depreciation accounts have been provided for the current depreciation of fixed improvements , although until further directed the recognition in operating expenses of current depreciation of fixed improvements is optional with the ...
Page 118
... depreciation of the property used in operations , including all such expenses resulting from ordinary wear and tear of service , exposure to the elements , inadequacy , obsolescence , or other depreciation , or from accident , fire ...
... depreciation of the property used in operations , including all such expenses resulting from ordinary wear and tear of service , exposure to the elements , inadequacy , obsolescence , or other depreciation , or from accident , fire ...
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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