...accounting In specific cases. The lists are not to be considered as comprising all items includible in the accounts, but merely as representative of them. On...instance must be determined by the texts of the accounts. 7. Opening entries. As of the date that this system of accounts is adopted by the carrier, the accounts...

...not as excluding from any account analogous items which happen to be omitted from the list appended. On the other hand, the appearance of an item in a...same item frequently appears in more than one list — for example, the item of blank books under accounts Nos. 276, 334, 358, 410, and 458— and the...

...not as excluding from any account analogous items which happen to be omitted from the list appended. On the other hand, the appearance of an item in a...the same item frequently appears in more than one list—for example, the item of blank books under accounts Nos. 276, 334, 358, 410, and 458—and the...

...list appended. On the other hand, the appearance of an Item in a list warrants the inclusion of the Item in the account concerned only when the text of...item frequently appears In more than one list. The item of boilers, for example, will be found under accounts Nos. 18, 27, 37, 44, und 45, and the proper...

...list appended. On the other hand, the appearance of an item in a list warrants the inclusion of the item in the account concerned only when the text of...item frequently appears in more than one list. The item of boilers, for example, will be found under accounts Nos. 18, 27, 37, 44, and 45, and the proper...

...exhaustive. The appearance of an item in a list warrants the inclusion of the item in the account mentioned only when the text of the account also indicates inclusion,...instance must be determined by the texts of the accounts. 6. DELAYED ITEMS A. The term "delayed items" means items relating to transactions which occurred prior...

...operating revenues," or Account 675, "Other expenses," as may be appropriate.*t 31.01-8 Interpretation of item lists. Lists of "items" appearing in the texts...each instance must be determined by the texts of the accounts.*t Page 274 *tFor statutory and source citations, see note to § 31.01-1. 31.01-9 Submission...

...of the prescribed accounting in specific cases. The lists are not to be considered as comprising all items includible in the several accounts, but merely...must be determined by the texts of the accounts.*! 182.02-6 Opening entries. As of the effective date of this system of accounts the accounts prescribed...

...not as excluding from any account analogous items which happen to be omitted from the list appended. On the other hand, the appearance of an item in a...indicates inclusion, inasmuch as the same item frequently •For statutory citation, see note to § 10.00-1. Page 127 appears in more than one list — for example,...

...list appended. On the other hand, the appearance of an item in a list warrants the inclusion of the . P`CF* item of boilers, for example, will be found under Accounts 18, 27, 37, 44, and 45, and the proper charge...