| United States. Interstate Commerce Commission - 1935 - 976 páginas
...of any depreciable property its full service value, subject to the exception stated in finding 11, is charged to the depreciation reserve, whether or...particular Item has attained the average service life. temporary orders the percentage of depreciation which shall be charged with respect to each class of... | |
| United States. Interstate Commerce Commission - 1936 - 1032 páginas
...account, using the average service life thereof properly weighted, subject to the proviso of finding 8. and upon the retirement of any depreciable property...particular item has attained the average service life. 77507"— 36— vol. 215 41 as hereinbefore defined, developed by a study of the company's history... | |
| United States. Interstate Commerce Commission - 1936 - 1130 páginas
...subject to the proviso of finding 8, and upon the retirement of any depreciable property Its full seriice value is charged to the depreciation reserve, whether...particular item has attained the average service life. 77507°— 3ft— vol. 215 41 as hereinbefore defined, developed by a study of the company's history... | |
| 1940 - 1136 páginas
...from the average service life of the property included therein, and upon the retirement of any such property its full service value is charged to the...particular item has attained the average service life. 182.01-23 Discount. Discount, as applied to securities issued or assumed by the carrier, means the... | |
| 1939 - 1336 páginas
...the property included in each equipment primary account (Nos. 51 to 54 and 56 to 58, all inclusive), using the average service life thereof properly weighted and, upon the retirement of any unit of such property, its full service value is charged to account 776, "Accrued depreciation —... | |
| 1947 - 994 páginas
...charges are accrued upon the basis of the book cost of depreciable property Included in each primary account using the average service life thereof properly weighted, and upon the retirement of a unit of depreciable property its full service value is charged to the reserve regardless of the amount... | |
| 1967 - 576 páginas
...accounting, means the plan under which depreciation charges are accrued upon the basis of the original cost of all property included in each depreciable plant...advances" means advances, represented by notes or by book 107 included herein accounts receivable arising from division of toll revenues. (Note also § 31.1-11.)... | |
| 1977 - 820 páginas
...accounting, means the plan under which depreciation charges are accrued upon the basis of the original cost of all property included in each depreciable plant...particular item has attained the average service life. (r) "Investment advances" means advances, represented by notes or by book accounts only, with respect... | |
| 1981 - 900 páginas
...accounting, means the plan under which depreciation charges are accrued upon the basis of the original cost of all property included in each depreciable plant...particular item' has attained the average service life. (r) "Investment advances" means advances, represented by notes or by book accounts only, with respect... | |
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