 | 1939 - 1100 páginas
...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...any other amounts recovered, such as insurance. (c) For balance sheet purposes, this account shall be regarded and treated as a single composite reserve.... | |
 | 1939 - 1624 páginas
...retirement of depreciable gas plant in service, this account shall be charged with the book cost of the property retired and the cost of removal, and shall...any other amounts recovered, such as insurance. (c) For balance sheet purposes, this account shall be regarded and treated as a single composite reserve.... | |
 | 1961 - 72 páginas
...B. At the time of retirement of gas plant, this account shall be charged with the book cost of the property retired and the cost of removal, and shall...recovered, such as insurance. C. The credits and debits to this account shall be so kept as to show separately: (1) The amount of accrual for depreciation, depletion,... | |
 | 1939 - 1628 páginas
...retirement of depreciable gas plant in -service, this account shall be charged with the book cost of the property retired and the cost of removal, and shall...any other amounts recovered, such as insurance. (c) For balance sheet purposes, this account shall be regarded and treated as a single composite reserve.... | |
 | 1940 - 186 páginas
...retirement of depreciable gas plant in service, this account shall be charged with the book cost of the property retired and the cost of removal, and shall...any other amounts recovered, such as insurance. C. For balance sheet purposes, this account shall be regarded and treated as a single composite reserve.... | |
 | 1974 - 228 páginas
...retirement of depreciable gas utility plant, this account shall be charged with the book cost of the property retired and the cost of removal and shall...and any other amounts recovered, such as insurance. When retirements, cost of removal and salvage are entered originally in retirement work orders, the... | |
 | 1968 - 966 páginas
...At the time of retirement of electric plant, this account shall be charged with the book cost of the property retired and the cost of removal, and shall...recovered, such as insurance. C. The credits and debits to this account shall be so kept as to show separately: (1) the amount of accrual for depreciation or... | |
 | 1969 - 1024 páginas
...At the time of retirement of electric plant, this account shall be charged with the book cost of the property retired and the cost of removal, and shall...recovered, such as insurance. C. The credits and debits to this account shall be so kept as to show separately: (1) the amount of accrual for depreciation or... | |
 | 1949 - 588 páginas
...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...any other amounts recovered, such as insurance. (c) For balance sheet purposes, this account shall be regarded and treated as a single composite reserve.... | |
 | 1990 - 1038 páginas
...retirement of depreciable service company property, this account shall be charged with the book cost of the property retired and the cost of removal, and shall...and any other amounts recovered, such as insurance, unless the company maintains costs and related reserves for specific units or types of property. (c)... | |
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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... 
