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" Group plan," as applied to depreciation 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 account, using the average service life... "
The Code of Federal Regulations of the United States of America Having ... - Página 272
1939
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Interstate Commerce Commission Reports: Reports and Decisions of the ...

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...
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Interstate Commerce Commission Reports: Reports and Decisions of ..., Volumen215

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...
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Interstate Commerce Commission Reports: Reports and Decisions of ..., Volumen215

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...
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The Code of Federal Regulations of the United States of America ..., Volumen14

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...
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The Code of Federal Regulations of the United States of America: Having ...

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 —...
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The Code of Federal Regulations of the United States of America ..., Libro 6

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...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volumen326

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1946 - 958 páginas
...accounting" as "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." 47 Code Fed. Reg. 31.01-3 (p). Opinion of the Court. 326 US On January 1, 1937, the Uniform System...
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The Code of Federal Regulations of the United States of America

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.)...
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The Code of Federal Regulations of the United States of America

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...
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The Code of Federal Regulations of the United States of America

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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