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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Results 6-10 of 100
Page 68
... retired , such as the substitution of steel - tired wheels for cast wheels under equipment , the application of heavier rail in tracks , and the strengthening of bridges by the substitution of heavier members . The cost chargeable to ...
... retired , such as the substitution of steel - tired wheels for cast wheels under equipment , the application of heavier rail in tracks , and the strengthening of bridges by the substitution of heavier members . The cost chargeable to ...
Page 71
... retired means property which is sold , abandoned , de- molished , or otherwise withdrawn from transportation service . Salvage from retired property is the value of material recovered from property retired . When such material is ...
... retired means property which is sold , abandoned , de- molished , or otherwise withdrawn from transportation service . Salvage from retired property is the value of material recovered from property retired . When such material is ...
Page 72
... retired from service and not replaced , the ledger value shall be credited to the appropriate property accounts at the time that the property is retired from service . The amount of this credit shall be concurrently charged as follows ...
... retired from service and not replaced , the ledger value shall be credited to the appropriate property accounts at the time that the property is retired from service . The amount of this credit shall be concurrently charged as follows ...
Page 73
... retired unit . ** [ As amended Jan. 16 , 1935 ] NOTE : The plan outlined in the foregoing with regard to the conversion of equipment should be followed in accounting for the physical conversion of any other units of property . 10.01-12 ...
... retired unit . ** [ As amended Jan. 16 , 1935 ] NOTE : The plan outlined in the foregoing with regard to the conversion of equipment should be followed in accounting for the physical conversion of any other units of property . 10.01-12 ...
Page 93
... retired equipment is held without being torn down , the estimated value of the salvage therefrom shall be included in account 722 , " Other deferred assets , " until the salvage is recovered . The cost of tearing down the retired unit ...
... retired equipment is held without being torn down , the estimated value of the salvage therefrom shall be included in account 722 , " Other deferred assets , " until the salvage is recovered . The cost of tearing down the retired 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