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 61
... Debits Railway operating expenses . Expenses of miscellaneous operations . Taxes on miscellaneous op- erating property . Railway tax accruals . general balance 10.536 sheet ac- Hire of freight cars - Debit balance . counts 10.537 Rent ...
... Debits Railway operating expenses . Expenses of miscellaneous operations . Taxes on miscellaneous op- erating property . Railway tax accruals . general balance 10.536 sheet ac- Hire of freight cars - Debit balance . counts 10.537 Rent ...
Page 62
... Debits 10.714 Net balance receivable from 10.611 Debit balance ( at beginning of fiscal period ) . 10.715 10.612 Debit balance transferred from income . 10.716 10.613 10.614 10.615 10.616 10.617 Surplus applied to sinking 10.717 and ...
... Debits 10.714 Net balance receivable from 10.611 Debit balance ( at beginning of fiscal period ) . 10.715 10.612 Debit balance transferred from income . 10.716 10.613 10.614 10.615 10.616 10.617 Surplus applied to sinking 10.717 and ...
Page 105
... debits , " as may be appropriate . Such items when audited shall be charged to account 778 , " Other unadjusted credits , " or credited to account 727 , " Other unadjusted debits , " as appropriate , the necessary adjustment between the ...
... debits , " as may be appropriate . Such items when audited shall be charged to account 778 , " Other unadjusted credits , " or credited to account 727 , " Other unadjusted debits , " as appropriate , the necessary adjustment between the ...
Page 106
... debits . " If these estimates are not adjusted in the accounts of the next following month the balances for each month shall be kept separately until adjusted . ** [ As amended June 13 , 1934 ] 10.1-4 Cancelations . Account 111 ...
... debits . " If these estimates are not adjusted in the accounts of the next following month the balances for each month shall be kept separately until adjusted . ** [ As amended June 13 , 1934 ] 10.1-4 Cancelations . Account 111 ...
Page 107
... debits heretofore includible in that account are now includible in account 101 , " Freight . " ** [ As amended Dec. 27 , 1935 ] OPERATING REVENUE ACCOUNTS I. TRANSPORTATION - RAIL LINE The primary accounts included in this general ...
... debits heretofore includible in that account are now includible in account 101 , " Freight . " ** [ As amended Dec. 27 , 1935 ] OPERATING REVENUE ACCOUNTS I. TRANSPORTATION - RAIL LINE The primary accounts included in this general ...
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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