 | United States. Interstate Commerce Commission - 1908 - 1234 pages
...Surplus invested in property since December 31, 1912," credited with the amount of surplus expended in the discharge of the principal (less the discount, if any, suffered at the time of sale) of the bonds. CASE 77. Query. To what account should be charged commissions allowed trustees, acting under... | |
 | United States. Interstate Commerce Commission - 1912 - 36 pages
...elsewhere. NOTE A. — This account should include any appropriations of income (except sinking fund appropriations) made for the discharge of the principal...be concurrently credited to balance-sheet account B 4S, " Additions to Property since June 30, 1907, through Income." NOTE B.— This account should be... | |
 | United States. Interstate Commerce Commission - 1912 - 40 pages
...such accounts; also amounts of appropriated income or surplus expended since December 31 . 1912, in the discharge of the principal (less the discount,...incurred in the acquisition or improvement of property the cost of which is included in real property and equipment accounts. NOTE.— This account is intended... | |
 | United States. Interstate Commerce Commission - 1912 - 36 pages
...elsewhere. NOTE A. — This account should include any appropriations of income (except sinking fund appropriations) made for the discharge of the principal...discount, if any, suffered at the time of sale) of any indebted aess incurred in the acquisition or improvement of property carried in the road and equipment... | |
 | James Shirley Eaton - 1913 - 582 pages
...Premiums accounts. (See balance-sheet account B 20, " Unextinguished Discount on Securities.") NOTE. — This account should be used if appropriations are...to Property since June 30, 1907, through Income." PL 13. Loss ON RETIRED KOAD AND EQUIPMENT. This account should include charges to Profit and Loss (as... | |
 | James Shirley Eaton - 1913 - 582 pages
...in such accounts; also, amounts of appropriated Income or Surplus expended since June 30, 1907, in the discharge of the principal (less the discount,...incurred in the acquisition or improvement of property the cost of which is included in the Boad and Equipment accounts. B 49. Reserves from Income or Surplus.... | |
 | William Everett Hooper - 1915 - 538 pages
...SURPLUS. This account shall include the total amount of appropriated income and surplus expended in the discharge of the principal (less the discount, if any, suffered at the time of sale) of any funded debt issued or assumed by the accounting company and retired through sinking or other funds... | |
 | United States. Interstate Commerce Commission - 1915 - 84 pages
...capital of the accounting company; such appropriations include those made for the purpose of discharging the principal (less the discount, if any, suffered at the time of sale) of any obligations incurred in the acquisition of any property whose cost is carried in the fixed capital... | |
 | William Everett Hooper - 1915 - 490 pages
...include the total amount of appropriate; income and surplus expended in the discharge of the printiii (less the discount, if any, suffered at the time of sale) of any funded debt issued or assumed by the accounting eonpany and retired through sinking or other funds... | |
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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... 
