| United States. Interstate Commerce Commission - 1977 - 960 páginas
...account shall not Include any discounts upon securities Issued or assumed; nor shall It Include an; costs Incident to negotiating loans, selling bonds,...expenses In connection with the authorization, Issuance, or sale of stock. (See Instructions 16 and 17 and Accounts 3633 — Discount on Capital Stock, and... | |
| United States. Securities and Exchange Commission - 1936 - 40 páginas
...this account on the books of the various companies concerned shall not be carried over. NOTE B.—This account shall not include any discounts on securities...authorization, issuance, sale, or resale of capital stock. 110. Cash CURRENT ASSETS This account shall include the amount of current funds available for use on... | |
| Public Service Commission of Wisconsin - 1937 - 792 páginas
...expenses incident to organizing the company. 4. Stock and minute books and corporate seal. NOTE. — This account shall not Include any discounts on securities...authorization. Issuance, sale or resale of capital stock. 202. MISCELLANEOUS INTANGIBLE PROPERTY A. This account shall include the cost of patent rights, franchises... | |
| Public Service Commission of Wisconsin - 1938 - 856 páginas
...NOTE. — This account shall not include any discounts upon securities issued, nor shall it include any costs incident to negotiating loans, selling bonds,...expenses in connection with the authorization, issuance or sale of capital stock. 302. MISCELLANEOUS INTANGIBLE PLANT A. This account shall include the cost... | |
| 1939 - 504 páginas
...Special counsel and other fees and expenses in mergers, consolidations and reorganizations. *tt NOTE A: This account shall not include any discounts on securities...authorization, issuance, sale or resale of capital stock. NOTE B: Exclude from this account and include in Account 664 the cost of preparing and filing papers... | |
| 1940 - 1136 páginas
...account shall not include any discounts upon securities issued or assumed ; nor shall it Include any costs incident to negotiating loans, selling bonds...expenses in connection with the authorization, issuance or sale of stock. (See §| 182.02-12, 182.02-13, and accounts 1900 Discount on Capital Stock, and 1910,... | |
| 1939 - 1624 páginas
...account shall not Include any discounts upon securities Issued or assumed: nor shall It Include any ned in a report or other document on file with the Commission or sale of capital stock. NOTE B: Exclude from this account and Include in the appropriate expense... | |
| 1939 - 1628 páginas
...account shall not Include any discounts upon securities Issued or assumed; nor shall it Include any costs Incident to negotiating loans, selling bonds...expenses In connection with the authorization. Issuance, or sale oí capital stock. NOTE B: Exclude from this account and Include In the appropriate expense... | |
| 1940 - 186 páginas
...account shall not include any discounts upon securities issued or assumed; nor shall it include any costs incident to negotiating loans, selling bonds...expenses in connection with the authorization, issuance, or sale of capital stock. NOTE B.-—Exclude from this account and include in the appropriate expense... | |
| 2003 - 580 páginas
...Amortization Expense. Such intangibles acquired at small cost may also be charged to Account 6560, irrespective of their term of life. The cost of software...are made to this account for expenses incurred in mergera, consolidations, or reorganizations, amounts previously included in this account on the books... | |
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