 | United States. Interstate Commerce Commission - Interstate commerce - 1977 - 1004 pages
...included in account 415, "Other deferred assets." Each month there shall be charged to income account 222, "Amortization of discount on funded debt," a proportion...to the remaining life of the respective securities) of each of the debit balances in the discount and premium accounts, and correspondingly there shall... | |
 | Henry Carter Adams - Railroads - 1918 - 484 pages
...772, " Premium on funded debt." Each fiscal period there shall be charged to income account No. 548, "Amortization of discount on funded debt," a proportion...correspondingly there shall be credited to income account No. 517, "Release of premiums on funded debt," a .similar proportion of each of the credit balances... | |
 | Massachusetts. Dept. of Public Utilities - 1921 - 124 pages
...be charged to income account No. 578, "Amortization of Discount," at regular accounting intervals, a proportion (based upon the ratio of such fiscal...to the remaining life of the respective securities) of each of the debit balances in these accounts, and correspondingly there may be credited to income... | |
 | Railroad Commission of Wisconsin - Gas companies - 1922 - 116 pages
...accounting period) there shall be charged to income account, "Amortization of Debt Discount and Expense," a proportion (based upon the ratio of such fiscal...to the remaining life of the respective securities) of each of the debit balances in these accounts, and correspondingly there shall be credited to income... | |
 | National Association of Railroad and Utilities Commissioners - Gas companies - 1923 - 112 pages
...accounting period) there shall be charged to income account "Amortization ot Debt Discount and Expense" a proportion (based upon the ratio of such fiscal...to the remaining life of the respective securities) of each of the debit balances in these accounts, and correspondingly there shall be credited to income... | |
 | Charles Forest Rittenhouse, Atlee Lane Percy - Accounting - 1924 - 424 pages
...772, "Premium on funded debt." Each fiscal period there shall be charged to income account No. 548, "Amortization of discount on funded debt," a proportion...correspondingly there shall be credited to income account No. 517, "Release of premiums on funded debt," a similar proportion of each of the credit balances... | |
 | New York (State). Public Service Commission - Public utilities - 1924 - 572 pages
...accounting period) there shall be charged to income account "Amortization of Debt Discount and Expense" a proportion (based upon the ratio of such fiscal...to the remaining life of the respective securities) of each of the debit balances in these accounts, and correspondingly there shall be credited to income... | |
 | Illinois Commerce Commission - Heating - 1926 - 82 pages
...accounting period) there shall be charged to income account "Amortization of Debt Discount and Expense" a proportion (based upon the ratio of such fiscal...to the remaining life of the respective securities) of each of the debit balances in these accounts, and correspondingly there shall be credited to income... | |
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Amortization of discount on funded debt," a proportion (based upon the ratio of such fiscal period to the remaining life of the respective securities... 
