The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 1964 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. |
Dentro del libro
Resultados 1-5 de 100
Página 77
... DEPRECIATION ACCOUNTING Computation of depreciation rates . Depreciation charges . 31.130 Prepaid taxes . 31.131 Prepaid insurance . 31.132 Prepaid directory expenses . 31.133 Other prepayments . 31.134 : 1 Discount on capital stock ...
... DEPRECIATION ACCOUNTING Computation of depreciation rates . Depreciation charges . 31.130 Prepaid taxes . 31.131 Prepaid insurance . 31.132 Prepaid directory expenses . 31.133 Other prepayments . 31.134 : 1 Discount on capital stock ...
Página 79
... DEPRECIATION AND AMORTIZATION EXPENSES 31.608 31.609 31.613 31.614 Depreciation . Extraordinary retirements . Amortization of intangible prop- erty . Amortization of telephone plant acquisition adjustment . TRAFFIC EXPENSES General ...
... DEPRECIATION AND AMORTIZATION EXPENSES 31.608 31.609 31.613 31.614 Depreciation . Extraordinary retirements . Amortization of intangible prop- erty . Amortization of telephone plant acquisition adjustment . TRAFFIC EXPENSES General ...
Página 82
... Depreciation , " as applied to de- preciable telephone plant , means the loss in service value not restored by current maintenance , incurred in connection with the consumption or prospective re- tirement of telephone plant in the ...
... Depreciation , " as applied to de- preciable telephone plant , means the loss in service value not restored by current maintenance , incurred in connection with the consumption or prospective re- tirement of telephone plant in the ...
Página 83
... depreciation accounting , means the plan under which the service value of property is charged to operating ex- penses and to clearing accounts and cred- ited to the depreciation reserve through equal annual charges as nearly as may be ...
... depreciation accounting , means the plan under which the service value of property is charged to operating ex- penses and to clearing accounts and cred- ited to the depreciation reserve through equal annual charges as nearly as may be ...
Página 84
... DEPRECIATION ACCOUNTING § 31.02-80 Computation of deprecia- tion rates . ( a ) Depreciation charges shall be computed by applying the composite annual percentage rates considered ap- plicable to the original cost of each class of ...
... DEPRECIATION ACCOUNTING § 31.02-80 Computation of deprecia- tion rates . ( a ) Depreciation charges shall be computed by applying the composite annual percentage rates considered ap- plicable to the original cost of each class of ...
Otras ediciones - Ver todas
Términos y frases comunes
account shall include affiliates amortization antenna applicable appropriate authorized balance book cost cable capital stock capital surplus carrier central office charged to account clearing accounts cluded Commission common carriers communication connection construction count credited to account debit depreciation Depreciation reserve discount earned surplus employees entries facilities Federal Communications Commission filed frequency funds include the amount include the cost included in account income installation issued license loading coils long-term debt maintained maintenance material and supplies Mc/s ment message revenue Miscellaneous NOTE operated plant leased operating revenues ordinary income paragraph payable payments period plant accounts plant retired pole premium private branch exchange proposed radiotelegraph reacquired received records supporting rents repairs reports Rural Radio Service Rural Subscriber stations securities specific subaccount subdivided system of accounts tariff taxes telegraph telephone plant terminal thereof tion toll traffic transmission transmitter units wire
Pasajes populares
Página 160 - Debt expense" means all expenses in connection with the issuance and sale of evidences of debt, such as fees for drafting mortgages and trust deeds; fees and taxes for issuing or recording evidences of debt; cost of engraving and printing bonds...
Página 80 - ... any such account, record, or memoranda, or who shall willfully neglect or fail to make full, true, and correct entries in such accounts, records, or memoranda...
Página 82 - Depreciation," as applied to depreciable electric plant, means the loss in service value not restored by current maintenance, incurred in connection with the consumption or prospective retirement of electric plant in the course of service from causes which are known to be in current operation and against which the utility is not protected by insurance.
Página 161 - Any person who shall willfully make any false entry in the accounts of any book of accounts or in any record or memoranda kept by any such carrier, or who shall willfully destroy, mutilate, alter, or by any other means or device falsify any such account, record, or memoranda, or who shall willfully neglect or fail to make full, true, and correct entries...
Página 209 - Nominally issued," as applied to securities issued or assumed by the "carrier," means those securities that 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 "carrier...
Página 160 - ... operation and against which the utility is not protected by insurance. Among the causes to be given consideration are wear and tear, decay, action of the elements, inadequacy, obsolescence, changes in the art, changes in demand and requirements of public authorities.
Página 17 - The petition shall contain specific allegations of fact sufficient to show that the petitioner is a party in interest and that a grant of the application would be prima facie inconsistent with the public Interest, convenience and necessity.
Página 210 - States" means the several States and Territories, the District of Columbia, and the possessions of the United States, but does not include the Canal Zone.
Página 18 - No construction permit or station license, or any rights thereunder, shall be transferred, assigned, or disposed of in any manner, voluntarily or involuntarily, directly or indirectly, or by transfer of control of any corporation holding such permit or license, to any person except upon application to the Commission and upon finding by the Commission that the public interest, convenience, and necessity will be served thereby.
Página 83 - delayed items" means items relating to transactions which occurred before the current calendar year. It includes adjustments of errors in the income, operating revenue, and operating expense accounts of prior years. (b) If the amount of any delayed item is relatively so large that its inclusion in the accounts for a single year would seriously distort those accounts, the company shall distribute to earned surplus so much of the amount as affects the operations of prior years.