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" 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,"... "
Uniform System of Accounts Prescribed for Natural Gas Companies: Subject to ... - Página 7
1940
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Uniform Classification of Accounts for Electric Utilities: Effective January ...

Public Utilities Commission of Ohio - 1914 - 114 páginas
...anticipating delayed items chargeable or creditable to the accounts herein, and the amount of such item is relatively so large that its inclusion in the accounts for a single year would seriously distort those accounts, the utility shall use Account No. 954 — "Adjustments...
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American Railway Accounting: A Commentary

Henry Carter Adams - 1918 - 494 páginas
...anticipating delayed items chargeable or creditable to the accounts herein, and the amount of any such item is relatively so large that its inclusion in the accounts for a single year would seriously distort those accounts, the carrier, if so authorized upon application to the...
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American Railway Accounting: A Commentary

Henry Carter Adams - 1918 - 484 páginas
...concerning each such item and the reasons which, in its judgment, indicate the propriety of such accounting. When the amount of a delayed item is relatively so large that ite inclusion in the accounts for a single month will seriously distort those accounts it may be distributed...
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Accounting Methods of Banks ; Operating on the New York Stock Exchange ...

1921 - 450 páginas
...anticipating delayed items chargeable or creditable to the income account, and the amount of any such item is relatively so large that its inclusion in the accounts for a single year will seriously distort those accounts, the carrier, if so authorized upon application to the Interstate...
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Railroad Revenues and Expenses: April 4-5, 7-8, 12-13, 17-19, 29, May 1-4, 6 ...

United States. Congress. Senate. Committee on Interstate Commerce - 1922 - 942 páginas
...anticipating delayed items, chargealile or creditable to the accounts herein, and the amount of such item is relatively so large that its inclusion in the accounts for a single vear would seriously distort those accounts, the carrier, if so authorized upon application to the...
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Railroad Revenues and Expenses: Hearings...S. Res. 23

United States U.S. Congress. Senate. Interstate commerce - 1922 - 950 páginas
...anticipating delayed items, chargeable or creditable to the accounts herein, and the amount of such item is relatively so large that its inclusion in the accounts for a single year would seriously distort those accounts, the carrier, if so authorized upon application to the...
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Accounting Problems: Advanced

Charles Forest Rittenhouse, Atlee Lane Percy - 1924 - 424 páginas
...accounts for anticipating delayed items chargeable or creditable thereto, and the amount of any such item is relatively so large that its inclusion in the accounts for a single year would seriously distort those accounts, the carrier, when so authorized upon application to the...
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Opinions and Decisions of the Public Service Commission of Wisconsin, Volumen16

Public Service Commission of Wisconsin - 1938 - 856 páginas
...current and remaining months of the calendar year ; and provided further, that if the amount of any delayed item is relatively so large that its inclusion in the accounts for a single year would seriously distort the accounts, the utility shall distribute the amount to the appropriate...
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The Code of Federal Regulations of the United States of America ..., Libro 5

1948 - 1480 páginas
...account. § 34.03-13 Delayed items. Delayed items shall be charged or credited to the same accounts that would have been charged or credited if the items had...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...
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The Code of Federal Regulations of the United States of America ..., Volumen14

1940 - 1136 páginas
...charged or credited if the items had been taken up or adjusted in the penod to which they pertain. When the amount of a delayed item is relatively so...large that its inclusion in the accounts for a single period would seriously distort those accounts, it may be disPai?e 2080 *For statutory citation, see...
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