Opinions and Decisions of the Public Service Commission of Wisconsin, Volumen16Public Service Commission., 1938 |
Dentro del libro
Resultados 1-5 de 54
Página 51
... Income Accounts : Instructions 159 Schedule of accounts 160 Text of accounts 161 Operating Revenue Accounts : Instructions 171 Schedule of accounts 173 Text of accounts 174 Operating Expense Accounts : Instructions 178 Schedule of ...
... Income Accounts : Instructions 159 Schedule of accounts 160 Text of accounts 161 Operating Revenue Accounts : Instructions 171 Schedule of accounts 173 Text of accounts 174 Operating Expense Accounts : Instructions 178 Schedule of ...
Página 59
... income , operating revenues and operating expenses shall be just and reasonable and any payments by the utility in excess of just and reasonable charges shall be included in account 538 , Miscellaneous Income Deductions . G. The numbers ...
... income , operating revenues and operating expenses shall be just and reasonable and any payments by the utility in excess of just and reasonable charges shall be included in account 538 , Miscellaneous Income Deductions . G. The numbers ...
Página 63
... Income from Utility Plant Leased to Others . NOTE B. - Depreciation expense applicable to transportation equipment , shop equipment and tools and work equipment shall be charged to clearing accounts 903 , 905 and 906 , respectively ...
... Income from Utility Plant Leased to Others . NOTE B. - Depreciation expense applicable to transportation equipment , shop equipment and tools and work equipment shall be charged to clearing accounts 903 , 905 and 906 , respectively ...
Página 64
... income accounts contained in this system , where applicable , shall be used as controlling accounts for the other utility departments as well as the electric , provided , however , that separate subdivisions shall be maintained for each ...
... income accounts contained in this system , where applicable , shall be used as controlling accounts for the other utility departments as well as the electric , provided , however , that separate subdivisions shall be maintained for each ...
Página 65
... income taxes , which shall be classified in the balance sheet as accrued liabilities even though payable more than one year from the balance sheet date ; compensation awards , which shall be classified as current liabilities regardless ...
... income taxes , which shall be classified in the balance sheet as accrued liabilities even though payable more than one year from the balance sheet date ; compensation awards , which shall be classified as current liabilities regardless ...
Otras ediciones - Ver todas
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.