 | United States. Interstate Commerce Commission - 1912 - 32 pages
...Such proportion of discount and debt expense as is equitably assignable to the period between the sale of the securities and the time when the property acquired or the improvements constructed become available for service should be included in the property account. Discount... | |
 | United States. Interstate Commerce Commission - 1914 - 52 pages
...coming into service of the property so acquired shall be charged to the accounts of this classification. When such securities are sold at a premium, the proportion of such premium assignable to the time between the date of the actual issuance of the securities and the time when the property acquired or the improvement... | |
 | William Everett Hooper - 1915 - 538 pages
...the completion or coming into service of the property so acquired shall be charged to this account. When such securities are sold at a premium the proportion of such premium assignable to the time between the date of the actual issuance of the securities and the time •when the property acquired or the... | |
 | William Everett Hooper - 1915 - 494 pages
...and betterments, as is equitably assignable to the period between the date of the actual issuance of securities and the time when the property acquired or the improvement made becomes available for the service for which it is intended. The proportion of discount and expense thus chargeable shall... | |
 | United States. Interstate Commerce Commission - 1915 - 84 pages
...expense on funded debt as is equitably assignable to the period between the date of the issuance of securities and the time when the property acquired or the improvement made through such issuance becomes available for the service for which it is intended. The proportion of... | |
 | C. E. Grunsky, Carl Ewald Grunsky - 1916 - 406 pages
...the completion or coming into service of the property so acquired shall be charged to this account. " When such securities are sold at a premium the proportion of such premium assignable to the time between the date of the actual issuance of the securities and the time when the property acquired or the improvement... | |
 | C. E. Grunsky, Carl Ewald Grunsky - 1916 - 414 pages
...the completion or coming into service of the property so acquired shall be charged to this account. " When such securities are sold at a premium the proportion of such premium assignable to the time between the date of the actual issuance of the securities and the time when the property acquired or the improvement... | |
 | C. E. Grunsky, Carl Ewald Grunsky - 1916 - 408 pages
...and betterments, as is equitably assignable to the period between the date of the actual issuance of securities and the time when the property acquired or the improvement made becomes available for the service for which it is intended. The proportion of discount and expense thus chargeable shall... | |
 | Charles Steven Sikes - 1917 - 406 pages
...the completion or coming into service of the property so acquired shall be charged to this account. When such securities are sold at a premium, the proportion of such premium assignable to the time between the date of the actual issuance of the securities and the time when the property acquired or the improvement... | |
 | Henry Carter Adams - 1918 - 494 pages
...the completion or coming into service of the property so acquired shall be charged to this account. When such securities are sold at a premium the proportion of such premium assignable to the time between the date of the actual issuance of the securities and the time when the property acquired or the improvement... | |
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When such securities are sold at a premium the proportion of such premium assignable to the time between the date of the actual issuance of the securities and the time when the property acquired or the improvement made becomes available for service shall... 
