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 72
... accounts at the time that the property is retired from service . The amount of this credit shall be concurrently charged as follows : An amount equal to the credit balance in the accrued depreciation balance - sheet account with respect ...
... accounts at the time that the property is retired from service . The amount of this credit shall be concurrently charged as follows : An amount equal to the credit balance in the accrued depreciation balance - sheet account with respect ...
Page 90
... charged to account 547 , " Interest on unfunded debt . " NOTE F : Assessments on noncarrier property for the cost of constructing public improvements shall be charged to account 705 , " Miscellaneous physical property . " 10.40 Revenues ...
... charged to account 547 , " Interest on unfunded debt . " NOTE F : Assessments on noncarrier property for the cost of constructing public improvements shall be charged to account 705 , " Miscellaneous physical property . " 10.40 Revenues ...
Page 93
... account is to exclude from the current assets the cost of supplies and ... charged the cost of all equipment , such as steam locomotives , electric ... charged to Operating Expenses . The ledger value of each unit of equipment shall be ...
... account is to exclude from the current assets the cost of supplies and ... charged the cost of all equipment , such as steam locomotives , electric ... charged to Operating Expenses . The ledger value of each unit of equipment shall be ...
Page 106
... account to which shall be credited the proceeds derived from the sale of ... charged to the revenue accounts previously credited . Except as otherwise ... charged to the revenue accounts uncollectible revenue charges determined after the ...
... account to which shall be credited the proceeds derived from the sale of ... charged to the revenue accounts previously credited . Except as otherwise ... charged to the revenue accounts uncollectible revenue charges determined after the ...
Page 109
... account . The open account shall be charged and this account credited with the cash value of coupons as honored . NOTE C : When a lessee company transports passengers over the tracks of another carrier on the basis of a proportion of ...
... account . The open account shall be charged and this account credited with the cash value of coupons as honored . NOTE C : When a lessee company transports passengers over the tracks of another carrier on the basis of a proportion of ...
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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