The Code of Federal Regulations of the United States of America: Having General Applicability and Legal Effect in Force June 1, 1938U.S. Government Printing Office, 1939 |
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Page 150
... shall be included in the appropriate repair accounts for buildings . NOTE C : The cost of small tools which are soon worn out , when used by mechanics on miscellaneous work , shall be included in clearing account " Shop expenses , " and ...
... shall be included in the appropriate repair accounts for buildings . NOTE C : The cost of small tools which are soon worn out , when used by mechanics on miscellaneous work , shall be included in clearing account " Shop expenses , " and ...
Page 208
... account shall include amounts received or receivable from other companies or individuals , representing the whole or a part of the net deficit of the accounting company when , under the terms of agreements or con- tracts , no obligation ...
... account shall include amounts received or receivable from other companies or individuals , representing the whole or a part of the net deficit of the accounting company when , under the terms of agreements or con- tracts , no obligation ...
Page 230
... have been purchased for projected new roads and extensions , are provided for in road and equipment account No. 47 , " Unapplied construction material and supplies . " 10.717 Interest and dividends receivable . This account shall include ...
... have been purchased for projected new roads and extensions , are provided for in road and equipment account No. 47 , " Unapplied construction material and supplies . " 10.717 Interest and dividends receivable . This account shall include ...
Page 238
... account shall include the amount of audited vouchers or accounts and audited pay rolls unpaid on the date of the balance sheet . It shall include bal- ances representing unclaimed wages and outstanding pay and time or discharge checks ...
... account shall include the amount of audited vouchers or accounts and audited pay rolls unpaid on the date of the balance sheet . It shall include bal- ances representing unclaimed wages and outstanding pay and time or discharge checks ...
Page 241
... to property through income and surplus . This account shall include such amounts of income and surplus as have been definitely appropriated or set aside , and expended since June 30 , 1907 , in the acquisition of property the cost of ...
... to property through income and surplus . This account shall include such amounts of income and surplus as have been definitely appropriated or set aside , and expended since June 30 , 1907 , in the acquisition of property the cost of ...
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Common terms and phrases
account number account shall include account should include accounting company accrued amended Dec annual percentage rates application appropriate assets balance sheet balance-sheet account buildings capital stock chargeable charged to account classification clerks clude connection construction cost of labor cost of repairing damage debits depreciation depreciation reserve discount dividends electric employees filed fixtures floating equipment freight fuel funded debt include amounts include the cost included in account income accounts interest Interstate Commerce Act Interstate Commerce Commission investment issued or assumed joint leased ledger value liabilities lines locomotives machinery maintenance ment Miscellaneous physical property NOTE operating physical operating revenues par value passenger pay and expenses payable power plant premiums primary accounts Profit and Loss rails railway rates receiver or operating rent road and equipment roadway sleeping car Stationery and printing stations statutory citation Superintendence surplus switching tariff taxes telegraph thereof tion tracks train transportation unmatured wharves yards