 | United States. Interstate Commerce Commission - 1977 - 960 páginas
...(d) and 30.) (b) When any franchise, consent, or certificate expires, is sold or relinquished, or is otherwise retired from service, this account shall be charged with the amount previously credited hereto in respect of such property, and retirement accordingly shall be performed as provided in instruction... | |
 | Public Service Commission of Wisconsin - 1937 - 724 páginas
...Organization. (C) When any leasehold carried in account 211, Land, or any franchise or patent expires, is relinquished, or otherwise retired from service, this...shall be charged with the amount previously credited hereto, both by charges to account 613, Amortization of Intangible Property, and account 614, Amortization... | |
 | Public Service Commission of Wisconsin - 1938 - 856 páginas
...concurrently debited to account 415, Miscellaneous Debits to Surplus. C. When any franchise, license, patent right, limited-term interest in land or land...shall be included in the appropriate surplus account. D. Records shall be maintained so as to show separately the balance applicable to each item of intangible... | |
 | 1939 - 1624 páginas
...credited to this reserve shall be concurrently debited to Account 414, Miscellaneous Debits to Surplus. (d) Records shall be maintained so as to show separately the balance applicable to each item of property... | |
 | 1939 - 1100 páginas
...concurrently debited to Account 414, Miscellaneous Debits to Surplus. (c) When any franchise, license, patent right, limited-term interest in land or land...shall be included in the appropriate surplus account. (d) Records shall be maintained so as to show separately the balance applicable to each item of intangible... | |
 | 1939 - 504 páginas
...adjustment." (c) When any leasehold carried in Account 211, "Land?" or any franchise or patent expires, is relinquished, or otherwise retired from service, this...shall be charged with the amount previously credited hereto with respect to the property going out of service. The original cost (note § 31.01-3 (x) )... | |
 | 1940 - 1136 páginas
...leasehold, franchise, permit, consent, privilege or patent expires, is sold or relinquished, or is otherwise retired from service, this account shall be charged with the amount previously credited hereto in respect of such property. The difference between the proceeds realized and the net book cost... | |
 | 1939 - 1628 páginas
...credited to this reserve shall be concurrently debited to Account 414, Miscellaneous Debits to Surplus. (c) When any franchise, patent right, limited-term...shall be included In the appropriate surplus account. (d) Records shall be maintained so as to show separately the balance applicable to each item of property... | |
 | 1949 - 588 páginas
...credited to this reserve shall be concurrently debited to Account 414, Miscellaneous Debits to Surplus. (c) When any franchise, patent right, limited-term...shall be included in the appropriate surplus account. (d) Records shall be maintained so as to show separately the balance applicable to each item of property... | |
 | 1969 - 1006 páginas
...not subject to charges for depreciation expense. B. When any property to which this account applies is sold, relinquished, or otherwise retired from service,...the amount chargeable to this account and less the net proceeds realized at retirement shall be included in account 434, Miscellaneous Credits to Surplus,... | |
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When any franchise, license, patent right, limited-term interest in land or land right expires, is sold, relinquished or otherwise retired from service, this account shall be charged with the amount previously credited in respect to such property. The... 
