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 66
... cost of which is less than $ 100 ; or ( 3 ) The retirement of property ( other than land , a section of track , or a unit of equipment ) the ledger value of which is less than $ 100 , the cost of the property acquired or the value of ...
... cost of which is less than $ 100 ; or ( 3 ) The retirement of property ( other than land , a section of track , or a unit of equipment ) the ledger value of which is less than $ 100 , the cost of the property acquired or the value of ...
Page 71
... ledger value of property retired . Ledger value of property is the value at which the property is carried in the property investment account in the general ledger of the carrier . In case the value of any item of property is not shown ...
... ledger value of property retired . Ledger value of property is the value at which the property is carried in the property investment account in the general ledger of the carrier . In case the value of any item of property is not shown ...
Page 72
... ledger value shall be credited to the appropriate property accounts at the time that the property is retired from ... ledger value shall be credited to account No. 2 , " Land for transportation pur- poses . " If the land is retained by ...
... ledger value shall be credited to the appropriate property accounts at the time that the property is retired from ... ledger value shall be credited to account No. 2 , " Land for transportation pur- poses . " If the land is retained by ...
Page 77
... ledger value of the structure , or portion thereof , filled , less the value of the salvage and the estimated cost of trestle charged to account No. 3 , shall be charged to Operating Expenses . NOTE B : The cost of bridges to carry the ...
... ledger value of the structure , or portion thereof , filled , less the value of the salvage and the estimated cost of trestle charged to account No. 3 , shall be charged to Operating Expenses . NOTE B : The cost of bridges to carry the ...
Page 93
... ledger value of each unit of equipment shall be credited to the appro- priate equipment account when it is permanently retired from service . ( See note A which follows . ) The service value ( see note B which follows ) of the unit ...
... ledger value of each unit of equipment shall be credited to the appro- priate equipment account when it is permanently retired from service . ( See note A which follows . ) The service value ( see note B which follows ) of the unit ...
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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