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
Results 1-5 of 47
Page 62
... liabilities . 10.758 General balance sheet 10.759 ac- counts . 10.760 10.700 Form of general balance sheet statement . 10.761 Debits . able . 10.701 Investment in road and equip- 10.762 ment . 10.763 10.702 Improvements on leased rail ...
... liabilities . 10.758 General balance sheet 10.759 ac- counts . 10.760 10.700 Form of general balance sheet statement . 10.761 Debits . able . 10.701 Investment in road and equip- 10.762 ment . 10.763 10.702 Improvements on leased rail ...
Page 89
... liabilities . " If the payments are spread over a longer period they shall be credited to account 770 , " Other deferred liabilities . " The interest paid on such assessments shall be included in account 547 , " Interest on unfunded ...
... liabilities . " If the payments are spread over a longer period they shall be credited to account 770 , " Other deferred liabilities . " The interest paid on such assessments shall be included in account 547 , " Interest on unfunded ...
Page 90
... liabilities , such lia- bilities shall be included in the determination of the cost at their cash value at the time the contract is made . This account shall be used only as a clearing account in which temporarily to carry the cost of ...
... liabilities , such lia- bilities shall be included in the determination of the cost at their cash value at the time the contract is made . This account shall be used only as a clearing account in which temporarily to carry the cost of ...
Page 127
... liabilities through credits to account 778 , " Other unadjusted credits . " If under this plan the actual expenses as au- dited are charged to the suspense account the balances in each suspense account for each year shall be maintained ...
... liabilities through credits to account 778 , " Other unadjusted credits . " If under this plan the actual expenses as au- dited are charged to the suspense account the balances in each suspense account for each year shall be maintained ...
Page 195
... liabilities is established . Upon the adoption of the accrual plan of accounting , pension payments to employees retired before the adoption of such plan shall be charged to an existing pension reserve or to profit and loss . Before ...
... liabilities is established . Upon the adoption of the accrual plan of accounting , pension payments to employees retired before the adoption of such plan shall be charged to an existing pension reserve or to profit and loss . Before ...
Contents
55 | |
56 | |
57 | |
58 | |
59 | |
60 | |
61 | |
62 | |
63 | |
64 | |
65 | |
66 | |
68 | |
70 | |
72 | |
74 | |
75 | |
76 | |
77 | |
78 | |
79 | |
83 | |
85 | |
86 | |
87 | |
88 | |
89 | |
90 | |
122 | |
128 | |
153 | |
159 | |
170 | |
184 | |
191 | |
250 | |
263 | |
275 | |
279 | |
285 | |
286 | |
353 | |
366 | |
378 | |
432 | |
447 | |
519 | |
558 | |
589 | |
613 | |
906 | |
950 | |
1061 | |
1069 | |
1286 | |
Other editions - View all
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