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 57
... buildings . 10.01-11 Adjustments for converted 10.17 property . 10.18 Water stations . 10.01-12 Expenses in connection with 10.19 additions and betterments . 10.20 Roadway buildings . Fuel stations . Shops and enginehouses . * For ...
... buildings . 10.01-11 Adjustments for converted 10.17 property . 10.18 Water stations . 10.01-12 Expenses in connection with 10.19 additions and betterments . 10.20 Roadway buildings . Fuel stations . Shops and enginehouses . * For ...
Page 58
... buildings and other property . Miscellaneous . General instructions IV . Joint facility 10.02-0 Records . 10.151 Joint facility - Cr . 10.02-1 Operating accounts . 10.152 Joint facility - Dr . 10.02-2 Unaudited items affecting op ...
... buildings and other property . Miscellaneous . General instructions IV . Joint facility 10.02-0 Records . 10.151 Joint facility - Cr . 10.02-1 Operating accounts . 10.152 Joint facility - Dr . 10.02-2 Unaudited items affecting op ...
Page 59
... buildings . Roadway buildings - Depreci- ation . Water stations . Water stations - Depreciation . Fuel stations . Fuel stations - Depreciation . Shops and enginehouses . Shops and enginehouses - De- preciation . Grain elevators . 10.238 ...
... buildings . Roadway buildings - Depreci- ation . Water stations . Water stations - Depreciation . Fuel stations . Fuel stations - Depreciation . Shops and enginehouses . Shops and enginehouses - De- preciation . Grain elevators . 10.238 ...
Page 67
... buildings , earthworks , etc. Additions are additional facilities , such as additional equipment , tracks ( including timber and mine tracks ) , buildings , bridges , and other structures ; additions to such facilities , such as ...
... buildings , earthworks , etc. Additions are additional facilities , such as additional equipment , tracks ( including timber and mine tracks ) , buildings , bridges , and other structures ; additions to such facilities , such as ...
Page 73
... buildings , bridges , wharves , tracks , and other fixed improvements , shall be charged to the appropriate operating expense accounts . Such charges shall include the cost of removing old foundations and filling old excavations , and ...
... buildings , bridges , wharves , tracks , and other fixed improvements , shall be charged to the appropriate operating expense accounts . Such charges shall include the cost of removing old foundations and filling old excavations , and ...
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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