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" ... 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... "
Railroad Agency Accounting: Railroad General-office Accounting - Page 20
by International Correspondence Schools - 1914
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Interstate Commerce Commission Reports: Reports and Decisions of ..., Volume 365

United States. Interstate Commerce Commission - 1981 - 1062 pages
...directly in construction work, the cost may be included as part of the cost of the constructed unit. This is not to be construed as authorizing the parceling of expenditures to bring them within this limit, or the inconsistent application of any rule or practice adopted by...
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Interstate Commerce Commission Reports: Reports and Decisions of ..., Volume 170

United States. Interstate Commerce Commission - 1931 - 966 pages
...charged to the appropriate account In operating expenses. This rule la not to be construed as authoriiing the parceling of expenditures In order to bring them within this limit." this limitation if the limitation is not overlooked. Railway valuations pursuant to section 19a embracing...
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Classification of Expenditures for Real Property and Equipment of Carriers ...

United States. Interstate Commerce Commission - 1912 - 32 pages
...credited to appropriate expense accounts. 13. OPTION IN CERTAIN CASES INVOLVING LESS THAN $200. — If the total amount chargeable to any account herein...no credit entry with respect to such abandonment. It is not intended, however, that a carrier may make charges to " Investment Account " for improvements,...
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Handbook of Railroad Expenses

James Shirley Eaton - 1913 - 582 pages
...book value is of the total actual cost. 13. OPTION IN CERTAIN CASES INVOLVING LESS THAN $200. — If the total amount chargeable to any account herein...construed as authorizing the parceling of expenditures in ordei; to bring them within this limit. If any unit of property the cost of which is less than $200...
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Water Power: Hearings Before the Committee on Water Power of the ..., Parts 1-4

United States. Congress. House. Committee on Water Power - 1918 - 618 pages
...exercised of charging the amount expended to the appropriate account in operating expenses. This ride is not to be construed as authorizing the parceling...expenditures in order to bring them within this limit. Construction includes all processes connected with the acquisition and construction of original road...
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American Railway Accounting: A Commentary

Henry Carter Adams - 1918 - 484 pages
...exercised of charging the amount expended to the appropriate account in Operating Expenses. This rule is not to be construed as authorizing the parceling...expenditures in order to bring them within this limit. Original road means the land and fixed improvements provided and arranged for in the original plan...
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Water Power: Hearings Before the Committee on Water Power of the House of ...

United States. Congress. House. Committee on Water Power - 1918 - 908 pages
...exercised of charging the amount expended to the appropriate account in operating expenses. This rule is not to be construed as authorizing the parceling...expenditures in order to bring them within this limit. Construction includes all processes connected with the acquisition and construction of original road...
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Railroad Revenues and Expenses: Hearings...S. Res. 23

United States U.S. Congress. Senate. Interstate commerce - 1922 - 950 pages
...exercised of charging the amount expended to the appropriate account in operating expenses. This rule is not to be construed as authorizing the parceling...expenditures in order to bring them within this limit (P. 9). It is, of course, not possible for this item to amount to any sum worth consideration. The...
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Railroad Revenues and Expenses: April 4-5, 7-8, 12-13, 17-19, 29, May 1-4, 6 ...

United States. Congress. Senate. Committee on Interstate Commerce - 1922 - 942 pages
...exercised of charging the amount expended to the appropriate account in operating expenses. This rule is not to be construed as authorizing the parceling...expenditures in order to bring them within this limit (p. 9). It is, of course, not possible for this item to amount to any sum worth consideration. The...
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Columbia Studies in the Social Sciences, Issue 274

1926 - 406 pages
...exercised of charging the amount expended to the appropriate account in operating expenses. This rule is not to be construed as authorizing the parceling...expenditures in order to bring them within this limit. Construction includes all processes connected with the acquisition and construction of original road...
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