 | Public Utilities Commission of Ohio - 1914 - 114 pages
...anticipating delayed items chargeable or creditable to the accounts herein, and the amount of such item is relatively so large that its inclusion in...accounts for a single year would seriously distort those accounts, the utility shall use Account No. 954 — "Adjustments Prior Period" with full explanation.... | |
 | Henry Carter Adams - 1918 - 494 pages
...concerning each such item and the reasons which, in its judgment, indicate the propriety of such accounting. When the amount of a delayed item is relatively so...large that its inclusion in the accounts for a single month will seriously distort those accounts it may be distributed in equal monthly charges to the remaining... | |
 | United States U.S. Congress. Senate. Interstate commerce - 1922 - 950 pages
...each euch items and the reasons which, in its judgment, indicate the propriety of such accounting. When the amount of a delayed item is relatively so...large that its inclusion in the accounts for a single month will seriously distort these accounts it may be distributed in equal monthly charges to the remaining... | |
 | United States. Congress. Senate. Committee on Interstate Commerce - 1922 - 942 pages
...each such items and the reasons which, in its judgment, indicate the propriety, of such accounting. When the amount of a delayed item is relatively so...large that its inclusion in the accounts for a single month will seriously distort these accounts it may be distributed in equal monthly charges to the remaining... | |
 | Charles Forest Rittenhouse, Atlee Lane Percy - 1924 - 424 pages
...accounts for anticipating delayed items chargeable or creditable thereto, and the amount of any such item is relatively so large that its inclusion in...accounts for a single year would seriously distort those accounts, the carrier, when so authorized upon application to the Interstate Commerce Commission,... | |
 | Public Service Commission of Wisconsin - 1938 - 856 pages
...account in the prior year. B. Delayed items shall be charged or credited to the same accounts which would have been charged or credited if the items had...large that its inclusion in the accounts for a single month would seriously distort the accounts, it may be distributed in equal amounts to the accounts... | |
 | 1939 - 1624 pages
...account in the orlor year. (b) Delayed items shall be charged or credited to the same accounts which would have been charged or credited if the items had...large that its Inclusion in the accounts for a single month seriously distort the accounts, it may be distributed in equal amounts to the accounts for the... | |
 | 1939 - 1100 pages
...account in the prior year. (b) Delayed items shall be charged or credited to the same accounts which would have been charged or credited if the items had...large that its inclusion in the accounts for a single month would seriously distort the accounts, it may be distributed in equal amounts to the accounts... | |
 | 1940 - 1136 pages
...charged or credited if the items had been taken up or adjusted in the penod to which they pertain. When the amount of a delayed item is relatively so...large that its inclusion in the accounts for a single period would seriously distort those accounts, it may be disPai?e 2080 *For statutory citation, see... | |
 | 1939 - 1336 pages
...charged or credited if the items had been taken up or adjusted in the periodto which they pertain. When the amount of a delayed item is relatively so...large that its inclusion in the accounts for a single month would seriously distort those accounts, it may be distributed in equal amounts within the current... | |
| |
Delayed items. Delayed items shall be charged or credited to the same accounts that would have been charged or credited if the items had not been delayed: Provided, That, when the amount of a delayed item is relatively so large that its inclusion in the... 
