The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 1949 The Code of federal regulations is the codification of the general and permanent rules published in the Federal register by the executive departments and agencies of the federal government. |
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Página 41
charged or credited to the same accounts which should have been charged or cred- ited if the items had been taken up ... account . If , § 181.02-8 Unaudited items . ( a ) When the amount of any item affecting these accounts can not be ...
charged or credited to the same accounts which should have been charged or cred- ited if the items had been taken up ... account . If , § 181.02-8 Unaudited items . ( a ) When the amount of any item affecting these accounts can not be ...
Página 42
... account 1880 , Unamortized Debt Discount and Expense , for the ex- cess of discount and debt expense over any ... charged to account 7300 , Amortization of Debt Discount and Expense . ( d ) Correspondingly , each period there shall be ...
... account 1880 , Unamortized Debt Discount and Expense , for the ex- cess of discount and debt expense over any ... charged to account 7300 , Amortization of Debt Discount and Expense . ( d ) Correspondingly , each period there shall be ...
Página 45
... charged or credited as appropriate to account 5091 , Deprecia- tion Adjustment . ( b ) Property under " group plan " of depreciation . When a unit of property , on which depreciation charges were ac- crued under the group plan ( see ...
... charged or credited as appropriate to account 5091 , Deprecia- tion Adjustment . ( b ) Property under " group plan " of depreciation . When a unit of property , on which depreciation charges were ac- crued under the group plan ( see ...
Página 46
... charged to the operating property account 1271 , Improvements to Leasehold Property . Amortization and depreciation on such expenditures shall be provided for in the manner set forth in § 181.02-25 . ( b ) When the cost of alterations ...
... charged to the operating property account 1271 , Improvements to Leasehold Property . Amortization and depreciation on such expenditures shall be provided for in the manner set forth in § 181.02-25 . ( b ) When the cost of alterations ...
Página 47
... charges upon prop- erty included in account 1271 , Improve- ments to Leasehold Property , shall be made upon the same basis as for owned depreciable property . Such depreciation charges shall be charged to account 5071 , Depreciation of ...
... charges upon prop- erty included in account 1271 , Improve- ments to Leasehold Property , shall be made upon the same basis as for owned depreciable property . Such depreciation charges shall be charged to account 5071 , Depreciation of ...
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Términos y frases comunes
account shall include accruals accrued affiliated companies agent amended amortization application appropriate assets authority book cost canceled capital stock carrier operating property cash certificates charged to account cluded commodity common carrier concurrence copies count credited to account current liabilities debits depreciation depreciation reserve discount dividends driver earned surplus employees equipment erty expenses fees filed freight forwarder highway include amounts include the cost included in account income Interstate Commerce Act Interstate Commerce Commission issued or assumed leased liability long-term debt memoranda ment Miscellaneous motor carrier motor vehicle Name of carrier NOTE notice par value paragraph passengers payable payment penses period points power of attorney premium prop rates reacquired received records regulations rent repairs reserve retired rier routes schedules securities shipment Stat supplement surety bond tariff taxes thence thereof thereto tickets tion transfer transportation vessels
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Página 29 - The Board shall at all times have access to all lands, buildings, and equipment of any carrier and to all accounts, records, and memoranda, including all documents, papers, and correspondence, now or hereafter existing, and kept or required to be kept by air carriers...
Página 197 - ... concerning which the carrier shall have been or shall hereafter be expressly authorized or required by order of the Interstate Commerce Commission to establish and maintain rates dependent upon the value declared in writing by the shipper or agreed upon in writing as the released value of the property...
Página 206 - Interior, principally for the purpose of transporting persons in and about the national parks and national monuments; or (4a) motor vehicles controlled and operated by any farmer, and used in the transportation of his agricultural commodities and products thereof, or in the transportation of supplies to his farm...
Página 200 - household goods" means personal effects and property used or to be used in a dwelling when a part of the equipment or supply of such dwelling; furniture, fixtures, equipment and the property of stores, offices, museums, institutions, hospitals, or other establishments when a part of the stock, equipment, or supply of such stores, offices, museums, institutions, hospitals, or other establishments; and articles, including objects of art, displays and exhibits, which because of their unusual nature...
Página 91 - Depreciation", as applied to depreciable property, means the loss in service value (see definition 35) not restored by current maintenance, incurred in connection with the consumption or prospective retirement of property in the course of service from causes against which the carrier is not protected by insurance, which are known to be in current operation.
Página 335 - NOTE: Where reference is made to control (in referring to a relationship between any person or persons and another person or persons), such reference shall be construed to include actual as well as legal control, whether maintained or exercised through or by reason of the method of or circumstances surrounding organization or operation, through or by common directors, officers, or stockholders, a voting trust or trusts, a holding or investment company or companies, or through or by any other direct...
Página 39 - Nominally issued," as applied to securities issued or assumed by the utility, means those which have been signed, certified, or otherwise executed, and placed with the proper officer for sale and delivery, or pledged, or otherwise placed in some special fund of the...
Página 221 - Paragraph 3 provides that every trailer or semi-trailer of a gross weight of 3000 pounds or more when operated upon a highway shall be equipped with brakes adequate to control the movement of and to stop and to hold such vehicle...
Página 435 - ... or who shall willfully neglect or fail to make full, true, and correct entries in such accounts, records, or memoranda of all facts and transactions appertaining to the...
Página 204 - motor vehicle" means any vehicle, machine, tractor, trailer, or semitrailer propelled or drawn by mechanical power and used upon the highways in the transportation of passengers or property, or any combination thereof determined by the Commission, but does not include any vehicle, locomotive, or car operated exclusively on a rail or rails, or a trolley bus operated by electric power derived from a fixed overhead wire, furnishing local passenger transportation similar to street-railway service. (14)...