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 |
From inside the book
Results 1-5 of 100
Page 62
... balance sheet accounts 10.7-1 Balance - sheet accounts . 10.7-2 Discount and premium on 10.751 Sec . Sec . 10.603 Credits from retired road and 10.710 equipment . 10.711 Time drafts and deposits . Special deposits . 10.604 Delayed ...
... balance sheet accounts 10.7-1 Balance - sheet accounts . 10.7-2 Discount and premium on 10.751 Sec . Sec . 10.603 Credits from retired road and 10.710 equipment . 10.711 Time drafts and deposits . Special deposits . 10.604 Delayed ...
Page 66
... balance - sheet account No. 705 , " Miscellaneous physical property . " The carrier means the accounting carrier , except when otherwise specifically indicated . The carrier's records shall be kept in such form that expenditures for ...
... balance - sheet account No. 705 , " Miscellaneous physical property . " The carrier means the accounting carrier , except when otherwise specifically indicated . The carrier's records shall be kept in such form that expenditures for ...
Page 72
... balance in the accrued depreciation balance - sheet account with respect to the property thus retired shall be charged to that account , and the remainder ( less salvage and in- surance recovered , if any ) , together with the cost of ...
... balance in the accrued depreciation balance - sheet account with respect to the property thus retired shall be charged to that account , and the remainder ( less salvage and in- surance recovered , if any ) , together with the cost of ...
Page 93
... balance - sheet account No. 716 , “ Materials and supplies . ” NOTE B : The cost of unapplied materials and supplies on hand at the com- pletion of construction work shall be transferred to balance - sheet account No. 716 , " Materials ...
... balance - sheet account No. 716 , “ Materials and supplies . ” NOTE B : The cost of unapplied materials and supplies on hand at the com- pletion of construction work shall be transferred to balance - sheet account No. 716 , " Materials ...
Page 101
... account ) shall discounts be included as part of the cost of anything charged to any account prescribed in this classification . NOTE C : For definition of securities actually issued , see Note B , under general balance - sheet account ...
... account ) shall discounts be included as part of the cost of anything charged to any account prescribed in this classification . NOTE C : For definition of securities actually issued , see Note B , under general balance - sheet account ...
Contents
55 | |
56 | |
57 | |
58 | |
59 | |
60 | |
61 | |
62 | |
63 | |
64 | |
65 | |
66 | |
68 | |
70 | |
72 | |
74 | |
75 | |
76 | |
77 | |
78 | |
79 | |
83 | |
85 | |
86 | |
87 | |
88 | |
89 | |
90 | |
122 | |
128 | |
153 | |
159 | |
170 | |
184 | |
191 | |
250 | |
263 | |
275 | |
279 | |
285 | |
286 | |
353 | |
366 | |
378 | |
432 | |
447 | |
519 | |
558 | |
589 | |
613 | |
906 | |
950 | |
1061 | |
1069 | |
1286 | |
Other editions - View all
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