Railroad Agency Accounting: Railroad General-office Accounting

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International textbook Company, 1914

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Page 20 - ... tracks), under a general plan, considered as a whole, is less than $200, the option may be exercised of charging the amount expended to the appropriate account in Operating Expenses. This rule is not to be construed as authorizing the parceling of expenditures in order to bring them within this limit.
Page 36 - Issued or assumed by the company, and other assets held by trustees or managers of employees' pension funds, savings funds, relief, hospital, and other association funds (whether contributed by the company, by employees, or by others) , when such trustees or managers are acting for the company in the administration of such funds.
Page 11 - Rules and regulations which govern the tariff, the title of each rule or regulation to be shown in bold type. Under this head all of the rules, regulations, or conditions which in any way affect the...
Page 1 - ... nor shall any carrier refund or remit in any manner or by any device any portion of the rates, fares and charges...
Page 16 - Surplus applied to sinking and other reserve funds," for the discharge of the principal (less the discount, if any, suffered at the time of sale) of any indebtedness incurred in the acquisition or improvement of property carried in the road and equipment accounts ; also other amounts appropriated from surplus and not provided for elsewhere.
Page 11 - It is mutually agreed, as to each carrier of all or any of said property over all or any portion of said route to destination, and as to each party at any time interested in all or any of said property, that every service to be performed hereunder shall be subject to all the conditions...
Page 10 - ... in hull, machinery, or appurtenances whether existing prior to, at the time of, or after sailing, or from collision, stranding, or other accidents of navigation, or from prolongation of the voyage.
Page 37 - Stationery and printing. This account shall include the cost of all stationery, stationery supplies, printIng, books, and blank forms used in connection with the operation of terminals, Including capacity plans, cargo plans, stowage plans, waybills, tickets, baggage checks, bills of lading, etc. For list of items see account 466, "Stationery and printing.
Page 14 - Debits resulting from adjustments required to bring to par securities issued or assumed by the accounting company and reacquired at a cost exceeding the par value, Discounts on stock remaining unextinguished at the time of its reacquirement, Unextinguished discounts on funded debts reacquired before maturity.
Page 8 - No carrier shall be liable for loss, damage, or injury not occurring on its own road or its own water line or its portion of the through route, nor after said property has been delivered to the next carrier.

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