Opinions and Decisions of the Public Service Commission of Wisconsin, Volumen16Public Service Commission., 1938 |
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Página 59
... Miscellaneous Income Deductions . G. The numbers prefixed to account titles are solely for convenience of reference and are not part of the titles . 3. ACCOUNTING PERIOD Each utility shall keep its books on a monthly basis so that for ...
... Miscellaneous Income Deductions . G. The numbers prefixed to account titles are solely for convenience of reference and are not part of the titles . 3. ACCOUNTING PERIOD Each utility shall keep its books on a monthly basis so that for ...
Página 66
... Miscellaneous Income Deductions , or to account 415 , Miscellaneous Debits to Surplus , or to an appropriate reserve account . C. When securities with a fixed maturity date are pur- chased at a discount ( that is , when the total cost ...
... Miscellaneous Income Deductions , or to account 415 , Miscellaneous Debits to Surplus , or to an appropriate reserve account . C. When securities with a fixed maturity date are pur- chased at a discount ( that is , when the total cost ...
Página 68
... Miscellaneous Debits to Surplus . D. When any long - term debt is reacquired or redeemed without being converted into another form of long - term debt and when the transaction is not in connection with a refunding operation , the ...
... Miscellaneous Debits to Surplus . D. When any long - term debt is reacquired or redeemed without being converted into another form of long - term debt and when the transaction is not in connection with a refunding operation , the ...
Página 70
... Miscellaneous Special Funds III . Current and Accrued Assets 120 . Cash 121 . Special Deposits 122 . Working Funds 123 . 124 . 125 . 126 . 127 . 128 . 129 . 130 . 131 . 132 . 133 . Prepayments 134 . Temporary Cash Investments Notes ...
... Miscellaneous Special Funds III . Current and Accrued Assets 120 . Cash 121 . Special Deposits 122 . Working Funds 123 . 124 . 125 . 126 . 127 . 128 . 129 . 130 . 131 . 132 . 133 . Prepayments 134 . Temporary Cash Investments Notes ...
Página 75
... Miscellaneous Income Deductions . 112. INVESTMENT IN MUNICIPALITY ( MUNICIPAL UTILITIES ONLY ) This account shall include the book cost of securities of the municipality owned by the utility and the amount of loans and advances made by ...
... Miscellaneous Income Deductions . 112. INVESTMENT IN MUNICIPALITY ( MUNICIPAL UTILITIES ONLY ) This account shall include the book cost of securities of the municipality owned by the utility and the amount of loans and advances made by ...
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Términos y frases comunes
account shall include accrued amendment amortization amount application associated companies authority bill book cost capital stock carrier certificate charged to account Commission finds connection construction contract County credited customers Debits depreciation discount Dunn County Eau Claire County electric service electric utility engineer equipment filed fixed charge Fred Kuhn Green Bay gross hearing heating and cooking hereby Highway horsepower include the cost included in account income interest internal combustion engine investment issued kilowatt-hours kilowatts kw-hrs Lake land long-term debt Madison maintenance Marathon County ment meter miles Milwaukee Miscellaneous month motor motor-carrier municipality operating expense P.S.C. of W Power Company proposed Public Service purchase Railway Company rate schedule records reserve residential Rock County rural Sawyer County Section serve station Statutes Stevens Point Street street-lighting Surplus system of accounts taxes Telephone Company tion town utility plant accounts utility's village Wisconsin Rapids
Pasajes populares
Página 60 - That, when the amount of a delayed item is relatively so large that Its inclusion in the accounts for a single year would seriously distort the accounts for that year, the carrier shall charge or credit the amount to account 6220, "Delayed income charges," or account 6210, "Delayed income credits,
Página 59 - B. The books and records referred to herein include not only accounting records in a limited technical sense, but all other records, such as minute books, stock books, reports, correspondence...
Página 549 - At the time of retirement of depreciable electric plant in service, this account shall be charged with the book cost of the property retired and the cost of removal, and shall be credited with the salvage value and any other amounts recovered, such as insurance. When retirement, costs of removal and salvage are entered originally in retirement work orders, the net total of such work orders may be Included in a separate subaccount hereunder.
Página 221 - This includes the expenses of the various administrative and general departments, the salaries and wages of which are includible in account 920. B. This account may be subdivided in accordance with a classification appropriate to the departmental or other functional organization of the utility.
Página 58 - Each utility shall keep its books of account, and all other books, records, and memoranda which support the entries in such books of account so as to be able to furnish readily full information as to any item included in any account. Each entry shall be supported by such detailed information as will permit ready identification, analysis, and verification of all facts relevant thereto.
Página 52 - ... any plant or equipment or any part of a plant or equipment within the state, for the conveyance of telephone or telegraphic messages or for the production, transmission, delivery or furnishing of heat, light, water or power either directly or indirectly to or for the public, and all street and interurban railways.
Página 126 - Water-supply systems. Including pumps, motors, strainers, raw-water storage tanks, boiler wash pumps, intake and discharge pipes and tunnels not a part of a building.
Página 524 - In connection with the issuance and sale of evidences of debt, such as fees for drafting mortgages and trust deeds; fees and taxes for issuing or recording evidences of debt; cost of engraving and printing bonds, certificates of indebtedness, and other commercial paper...
Página 151 - ... when such equipment is not an integral part of the housing structure. (b) The records shall be maintained to reflect the carrier's investment in furniture and office equipment at each location.
Página 526 - ... as to be able to furnish readily full information as to any item included in any account. Each entry shall be supported by such detailed information as will permit a ready identification, analysis and verification of all of the facts relevant thereto.