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 |
From inside the book
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Page 72
... charged as follows : An amount equal to the credit balance in the accrued depreciation balance - sheet account with respect to the property thus retired shall be charged to that account , and the remainder ( less salvage and in- surance ...
... charged as follows : An amount equal to the credit balance in the accrued depreciation balance - sheet account with respect to the property thus retired shall be charged to that account , and the remainder ( less salvage and in- surance ...
Page 90
... charged to account 547 , " Interest on unfunded debt . " NOTE F : Assessments on noncarrier property for the cost of constructing public improvements shall be charged to account 705 , " Miscellaneous physical property . " 10.40 Revenues ...
... charged to account 547 , " Interest on unfunded debt . " NOTE F : Assessments on noncarrier property for the cost of constructing public improvements shall be charged to account 705 , " Miscellaneous physical property . " 10.40 Revenues ...
Page 93
... charged the cost of all equipment , such as steam locomotives , electric locomo- tives , passenger - train cars , freight - train cars , work equipment , floating equip- ment , and the necessary appurtenances , furniture , and fixtures ...
... charged the cost of all equipment , such as steam locomotives , electric locomo- tives , passenger - train cars , freight - train cars , work equipment , floating equip- ment , and the necessary appurtenances , furniture , and fixtures ...
Page 106
... charges on lost , destroyed , or damaged ship- ments , for which charges neither consignees nor consignors are liable , shall be charged to the revenue accounts previously credited . Except as otherwise provided in this section , the ...
... charges on lost , destroyed , or damaged ship- ments , for which charges neither consignees nor consignors are liable , shall be charged to the revenue accounts previously credited . Except as otherwise provided in this section , the ...
Page 109
... charged to operating expense account No. 411 , " Other expenses , " except that charges for switching equip- ment for repairs shall be included in the appropriate equipment repair accounts . 10.103 Excess baggage . This account shall ...
... charged to operating expense account No. 411 , " Other expenses , " except that charges for switching equip- ment for repairs shall be included in the appropriate equipment repair accounts . 10.103 Excess baggage . This account shall ...
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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