Interpretations of Accounting Classifications Prescribed by the Interstate Commerce Commission for Steam Roads: In Accordance with Section 20 of the Act to Regulate Commerce. Effective on January 1, 1918. (Supersedes Accounting Bulletin No. 10)U.S. Government Printing Office, 1908 - 91 páginas |
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Página 9
... cost of repairs and renewals of electric car heaters ? Answer . The cost of repairs and renewals of electric car heaters , including wiring for same , should be charged to operating expense account No. 32 , “ Passenger and Combination ...
... cost of repairs and renewals of electric car heaters ? Answer . The cost of repairs and renewals of electric car heaters , including wiring for same , should be charged to operating expense account No. 32 , “ Passenger and Combination ...
Página 38
... cost of coal and ice furnished the lessee should not be charged to Outside Operations , but should be charged to ... Repairs . " Please advise if this was an omission or if it was the inten- tion to make some other disposition of the case of ...
... cost of coal and ice furnished the lessee should not be charged to Outside Operations , but should be charged to ... Repairs . " Please advise if this was an omission or if it was the inten- tion to make some other disposition of the case of ...
Página 62
... cost of repairs should go to account No. 34 , " Repairs of Equipment " in the Classification of Expenditures for Road and Equipment . CASE 236 . Query . Kindly advise to what account we should charge the cost of a log loader . This ...
... cost of repairs should go to account No. 34 , " Repairs of Equipment " in the Classification of Expenditures for Road and Equipment . CASE 236 . Query . Kindly advise to what account we should charge the cost of a log loader . This ...
Página 69
... Repairs , " " Passenger - Train Cars - Repairs , " and " Freight - Train Cars - Repairs , " is included cost of supervision . Where such repairs are made by master mechanics , general foreman , car foreman , etc. , whose pay comes under ...
... Repairs , " " Passenger - Train Cars - Repairs , " and " Freight - Train Cars - Repairs , " is included cost of supervision . Where such repairs are made by master mechanics , general foreman , car foreman , etc. , whose pay comes under ...
Página 114
... cost of changing the car , as well as all subsequent repairs , be charged ? Answer . To account No. 43 , " Work Equipment - Repairs . " CASE 482 . Query . In accordance with the provision in the Supplement to the Classification of ...
... cost of changing the car , as well as all subsequent repairs , be charged ? Answer . To account No. 43 , " Work Equipment - Repairs . " CASE 482 . Query . In accordance with the provision in the Supplement to the Classification of ...
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Términos y frases comunes
Accounting Series Circular accrued additions and betterments amounts paid amounts received apportioned appropriate ballast bills bonds bridge buildings carhouses carrier cars chargeable charged the cost charged to account charged to expense charged to operating charged to road Class classification for road Classification of Expenditures Classification of Operating combination cars connection construction cost of repairs credited to account damage debits depreciation Electric Railways equipment account Equipment of Electric Expenditures for Road Expenses of Electric fixtures fund handled included in account income account installation Interstate Commerce Commission joint facility Joint Tracks leased locomotives maintenance and operation material ment mileage operating expense account Operating Revenues passenger paving payments power plant primary accounts proportion purchased Query rail railroad railway company revenue account road and equipment salaries and expenses steam locomotive store expenses Superintendence Supplies and Expenses switching taxes terminal tickets tion tower wagons trackage rights train wages
Pasajes populares
Página 31 - Issue of 1914, a copy of which is now before this Commission, be and the same Is hereby, approved; that a copy thereof duly authenticated by the Secretary of the Commission be filed in its archives, and a second copy thereof, in like manner authenticated, in the office of the Division of Carriers' Accounts; and that each of said copies so authenticated and filed shall be deemed an original record thereof.
Página 14 - It to bring It up to the standard required by the carrier, the cost of such repairs shall be Included In the account appropriate for the cost of the equipment. A...
Página 122 - It is further ordered, That any such carrier or any receiver or operating trustee of any such carrier may, in addition to the operating expense accounts hereby prescribed, keep any temporary or experimental accounts the purpose of which is to develop the efficiency of operations : Provided, however, That such temporary or experimental accounts shall not impair the integrity of any general or primary account hereby prescribed; and that any such temporary or experimental accounts shall be open to inspection...
Página 107 - This account may include each month a proportion of the total amount authorized or approximated for renewals during the fiscal year regardless of the month in which the actual renewal is made.
Página 73 - At a General Session of the Interstate Commerce Commission, held at its office in Washington, DC, on the 19th day of May AD 1914.
Página 35 - Where the full information is not recorded in the general books, the entries therein shall be supported by other records in which the full details shall be shown.
Página 72 - JUDSON C. CLEMENTS, of Georgia. CHARLES A. PROUTY, of Vermont. FRANCIS M. COCKRELL, of Missouri. FRANKLIN K. LANE, of California. EDGAR E. CLARK, of Iowa. JAMES S. HARLAN, of Illinois. EDWARD A.
Página 119 - To this account should be charged organization expenses, including the payment of all necessary fees; the cost of printing certificates of stock and bonds, with payments to trustees and expenses incurred in the disposal of securities; salaries and expenses of executive and general officers of a road under construction ; clerks in general offices engaged on construction accounts or work; rent and repair of general offices when rented, with the furniture and office expenses; also all items of a special...
Página 60 - When a lessee company transports passengers over the tracks of another carrier on the basis of a proportion of revenues, it should include the entire compensation in its revenues and statistics, charging the appropriate joint facilities expense and rental accounts with the amount paid the lessor company, and the lessor company should credit the same accounts.
Página 132 - Query. To what account shall he charged special assessments for construction and maintenance of sewers adjacent to property the cost of which is includible in balance-sheet account No. 705, "Miscellaneous physical property" ? Answer. Assessments for the construction of such sewers shall be included in account No. 705, "Miscellaneous physical property," and those for maintenance in account No.