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 |
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Side 61
... miscellaneous operations . Taxes on miscellaneous op- erating property . Railway tax accruals . general balance ... physical property . 10.512 ties - Profit . 10.513 10.514 ties . Separately operated proper- Dividend income . 10.601 ...
... miscellaneous operations . Taxes on miscellaneous op- erating property . Railway tax accruals . general balance ... physical property . 10.512 ties - Profit . 10.513 10.514 ties . Separately operated proper- Dividend income . 10.601 ...
Side 62
... Miscellaneous debits . Special instructions - General balance sheet accounts ... physical prop- 10.721 erty . 10.722 Stock discount extinguished 10.723 ... Property abandoned charge- able to operating expenses . Equipment retired . Other ...
... Miscellaneous debits . Special instructions - General balance sheet accounts ... physical prop- 10.721 erty . 10.722 Stock discount extinguished 10.723 ... Property abandoned charge- able to operating expenses . Equipment retired . Other ...
Side 63
... Miscellaneous fund reserves . 10.783 Appropriated surplus not specifically invested . 10.784 Profit and loss ... physical property . Other unadjusted credits . Additions to property through income and surplus . Funded debt retired ...
... Miscellaneous fund reserves . 10.783 Appropriated surplus not specifically invested . 10.784 Profit and loss ... physical property . Other unadjusted credits . Additions to property through income and surplus . Funded debt retired ...
Side 66
... physical property other than transportation property is provided for in balance - sheet account No. 705 , " Miscellaneous physical property . " The carrier means the accounting carrier , except when otherwise specifically indicated ...
... physical property other than transportation property is provided for in balance - sheet account No. 705 , " Miscellaneous physical property . " The carrier means the accounting carrier , except when otherwise specifically indicated ...
Side 72
... property shall be considered as an addition , and the appraised cost thereof shall be included in the accounts of ... Miscellaneous physical property , " the necessary adjustment of the difference be- tween the ledger value and the ...
... property shall be considered as an addition , and the appraised cost thereof shall be included in the accounts of ... Miscellaneous physical property , " the necessary adjustment of the difference be- tween the ledger value and the ...
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The Code of Federal Regulations of the United States of America ..., Volum 1 Uten tilgangsbegrensning - 1939 |
The Code of Federal Regulations of the United States of America ..., Volum 3 Uten tilgangsbegrensning - 1939 |
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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