| United States. Interstate Commerce Commission - 1977 - 960 páginas
...paid at date of maturity. (e) When securities with a fixed maturity date are purchased at a premium (that Is, when the total cost Including brokerage fees, taxes, commissions, etc., is In excess of par) such premiums may be amortized over the remaining life of the securities through... | |
| Public Service Commission of Wisconsin - 1938 - 856 páginas
...paid at date of maturity. D. When securities with a fixed maturity date are purchased at a premium (that is, when the total cost, including brokerage fees, taxes, commissions, etc., is in excess of par) , such premiums may be amortized over the remaining life of the securities through... | |
| 1939 - 1624 páginas
...paid at date of maturity. (d) When securities with a fixed maturity date are purchased at a premium ilar provision in Trade-Mark Act of February 30, in excess of par) , such premiums may be amortized over the remaining life of the securities through... | |
| 1947 - 994 páginas
...Including brokerage, taxes, commissions, etc., Is less or more than par) , such discount or premium may be amortized over the. remaining life of the securities, through periodic debits in the case of discount, and periodic credits in the case of premium, to the account in which the securities... | |
| 1939 - 1100 páginas
...paid at date of maturity. (d) When securities with a fixed maturity date are purchased at a premium (that is, when the total cost, including brokerage fees, taxes, commissions, etc., is in excess of par), such premium may be amortized over the remaining life of the securities through... | |
| 1940 - 1136 páginas
...paid at date of maturity. (d) When securities with a fixed maturity date are purchased at a premium (that is when the total cost including brokerage fees, taxes, commissions, etc., is in excess of par), such premiums may be amortized over the remaining life of the securities through... | |
| 1939 - 1628 páginas
...appropriate reserve account. (c) When securities with a fixed maturity date are purchased at a discount (that is, when the total cost, including brokerage...such discount 'may be amortized over the remaining Ufe of the securities through periodic debits to the account in which the securities are carried (preferably... | |
| United States. Civil Aeronautics Board - 1943 - 394 páginas
..."Interest and Dividend Income." When securities with a fixed maturity date are purchased at a premium (that is, when the total cost, including brokerage fees, taxes, commissions, etc., is in excess of par), such premium may be amortized over the remaining life of the securities by periodic... | |
| 1989 - 658 páginas
...accountant or the Commission. (d) When securities with a fixed maturity date are purchased at a discount (that is, when the total cost Including brokerage...recording interest accruals) and credits to the same ac count in which the interest income is credited. No debits shall be made in respect to discount upon... | |
| 1969 - 808 páginas
...appropriate. (See instruction 7.) (c) When securities with a fixed maturity date are purchased at a discount (that is when the total cost including brokerage fees,...securities are carried (preferably coincident with entries 99-212 recording Interest accruals) and credits to the same account in which the Interest revenue Is... | |
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