Opinions and Decisions of the Public Service Commission of Wisconsin, Volumen16

Portada
Public Service Commission., 1938

Dentro del libro

Páginas seleccionadas

Contenido

Otras ediciones - Ver todas

Términos y frases comunes

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.

Información bibliográfica