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
... retired and replaced . 10.10 10.01-8 Property retired and not re- 10.11 Other track material . Ballast . placed . 10.12 Track laying and surfacing . 10.01-9 Equipment retired . 10.13 Fences , snowsheds , and signs . 10.01-10 Land retired ...
... retired and replaced . 10.10 10.01-8 Property retired and not re- 10.11 Other track material . Ballast . placed . 10.12 Track laying and surfacing . 10.01-9 Equipment retired . 10.13 Fences , snowsheds , and signs . 10.01-10 Land retired ...
Page 58
... Cost of repairs . Royalties on appliances . Fixed improvements retired and replaced . Page 58 Sec . 10.2-6 Sec . 10.2-7 verted . 10.231 10.2-8 [ 58 ] TITLE 49 - TRANSPORTATION AND RAILROADS Substation supplies and expenses.
... Cost of repairs . Royalties on appliances . Fixed improvements retired and replaced . Page 58 Sec . 10.2-6 Sec . 10.2-7 verted . 10.231 10.2-8 [ 58 ] TITLE 49 - TRANSPORTATION AND RAILROADS Substation supplies and expenses.
Page 59
... retired and re- placed . 10.229 Charges to operating expenses 10.230 for fixed improvements con- Station and office buildings— Depreciation . Roadway buildings . Roadway buildings - Depreci- ation . Water stations . Water stations ...
... retired and re- placed . 10.229 Charges to operating expenses 10.230 for fixed improvements con- Station and office buildings— Depreciation . Roadway buildings . Roadway buildings - Depreci- ation . Water stations . Water stations ...
Page 62
... retired road and 10.710 equipment . 10.711 Time drafts and deposits . Special deposits . 10.604 Delayed income credits . 10.712 Loans and bills receivable . 10.606 Donations . 10.713 Traffic and car - service bal- 10.607 Miscellaneous ...
... retired road and 10.710 equipment . 10.711 Time drafts and deposits . Special deposits . 10.604 Delayed income credits . 10.712 Loans and bills receivable . 10.606 Donations . 10.713 Traffic and car - service bal- 10.607 Miscellaneous ...
Page 66
... retirement and replacement of property when either the ledger value of the property retired or the cost of the property acquired is $ 100 or more . accounting for such changes shall be in accordance with § 10.01–7 . The Page 66 * For ...
... retirement and replacement of property when either the ledger value of the property retired or the cost of the property acquired is $ 100 or more . accounting for such changes shall be in accordance with § 10.01–7 . The Page 66 * For ...
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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