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
... assets and liabili- 10.755 ties . 10.756 10.7-5 Book value of securities owned . 10.757 10.7-6 Income from sinking fund assets . 10.7572 10.7-7 Current assets . 10.7-8 Joint liabilities . 10.758 General balance sheet 10.759 ac- counts ...
... assets and liabili- 10.755 ties . 10.756 10.7-5 Book value of securities owned . 10.757 10.7-6 Income from sinking fund assets . 10.7572 10.7-7 Current assets . 10.7-8 Joint liabilities . 10.758 General balance sheet 10.759 ac- counts ...
Page 90
... assets acquired , shall be included in the accounts appropriate for such assets . The par value of any liabilities assumed shall be included in the appropriate liability accounts , and the necessary adjustments between the cash value ...
... assets acquired , shall be included in the accounts appropriate for such assets . The par value of any liabilities assumed shall be included in the appropriate liability accounts , and the necessary adjustments between the cash value ...
Page 93
... assets the cost of supplies and unapplied material which are located for use on projected new roads and road extensions , under the condition that the material will not be used for other purposes . ** NOTE A : Material and supplies ...
... assets the cost of supplies and unapplied material which are located for use on projected new roads and road extensions , under the condition that the material will not be used for other purposes . ** NOTE A : Material and supplies ...
Page 199
... assets , " only items of avail- able assets or of assets which there is a reasonable assurance will become available within a year from the date of the balance sheet . ( f ) The general and special instructions contain a comprehensive ...
... assets , " only items of avail- able assets or of assets which there is a reasonable assurance will become available within a year from the date of the balance sheet . ( f ) The general and special instructions contain a comprehensive ...
Page 207
... assets held in sinking and other reserve funds shall be in- cluded in account No. 516 , " Income from sinking and other reserve funds . " NOTE B : Discount on bills for material purchased shall be credited to the accounts to which is ...
... assets held in sinking and other reserve funds shall be in- cluded in account No. 516 , " Income from sinking and other reserve funds . " NOTE B : Discount on bills for material purchased shall be credited to the accounts to which is ...
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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