Code of Federal Regulations: 1949-1984U.S. General Services Administration, National Archives and Records Service, Office of the Federal Register, 1969 Special edition of the Federal Register, containing a codification of documents of general applicability and future effect ... with ancillaries. |
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Página 7
... MAINTENANCE EXPENSES 52 Other locomotives . 8-1 Items to be charged . 53 3-2 Equalization of maintenance expenses . 54 56 INSTRUCTIONS FOR CLEARING ACCOUNTS 57 4-1 Items to be charged . 58 4-2 4-3 Material and stationery store expenses ...
... MAINTENANCE EXPENSES 52 Other locomotives . 8-1 Items to be charged . 53 3-2 Equalization of maintenance expenses . 54 56 INSTRUCTIONS FOR CLEARING ACCOUNTS 57 4-1 Items to be charged . 58 4-2 4-3 Material and stationery store expenses ...
Página 8
... Maintenance of Roadway and Structures 200 Maintenance of way and structures . 201 Superintendence . 202 Roadway maintenance . 206 Tunnels and subways . 208 Bridges , trestles , and culverts . 210 Elevated structures . 212 Ties . 214 ...
... Maintenance of Roadway and Structures 200 Maintenance of way and structures . 201 Superintendence . 202 Roadway maintenance . 206 Tunnels and subways . 208 Bridges , trestles , and culverts . 210 Elevated structures . 212 Ties . 214 ...
Página 25
... MAINTENANCE EXPENSES 3-1 Items to be charged . ( a ) The accounts provided for maintenance of road property and of equipment are de- signed to show the cost of repairs and also the loss through depreciation of the property used in ...
... MAINTENANCE EXPENSES 3-1 Items to be charged . ( a ) The accounts provided for maintenance of road property and of equipment are de- signed to show the cost of repairs and also the loss through depreciation of the property used in ...
Página 26
... maintenance of the plant used in railway service . The cost of materials and sup- plies , which shall include small tools , shall include the cost at the point of free delivery plus freight charges of foreign lines , and the costs of ...
... maintenance of the plant used in railway service . The cost of materials and sup- plies , which shall include small tools , shall include the cost at the point of free delivery plus freight charges of foreign lines , and the costs of ...
Página 28
... maintenance shall be charged to the appropriate maintenance accounts , and the cost of operation to the account appropriate ac- cording to the use of the power . ( b ) When the power from such a plant is properly chargeable to more than ...
... maintenance shall be charged to the appropriate maintenance accounts , and the cost of operation to the account appropriate ac- cording to the use of the power . ( b ) When the power from such a plant is properly chargeable to more than ...
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Términos y frases comunes
account shall include accounting company accounts receivable accruals accrued affiliated companies agents Amortization amounts payable amounts receivable appropriate balance sheet bonds book cost capital stock capital surplus carrier operations cars cash certificates chargeable charged to account cluded Commission connection copies cost of repairing count credited to account current assets current liabilities damage debit deposits depreciation depreciation reserve discount dividends employees erty fees freight funded debt include amounts include the amount include the cost included in account income accounts instruction interest Interstate Commerce Act investment issued or assumed leased locomotives long-term debt loss maintenance material and supplies memoranda ment Miscellaneous motor carrier NOTE operating expenses operating property operating revenues ordinary income panies par value passenger payments penses premium primary accounts prior period items prop provided for elsewhere purchase reacquired records rent reports reserve road and equipment stations tickets tion tracks transportation unmatured
Pasajes populares
Página 644 - General Expenses. Salaries and Expenses of General Officers Salaries and Expenses of Clerks and Attendants General Office Supplies and Expenses. . . . Law Expenses . Insurance ... . . Pensions Stationery and Printing Valuation Expenses Other Expenses General Joint Facilities — Dr General Joint Facilities — Cr Total Recapitulation of Operating Expenses.
Página 363 - 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 11 - Control" (including the terms "controlling", "controlled by", and "under common control with") means the possession, directly or indirectly, of the power to direct or cause the direction of the management and policies of a company, whether such power is exercised through one or more intermediary companies, or alone, or in conjunction with, or pursuant to an agreement, and whether such power is established through a majority or minority ownership or voting of securities, common directors, officers,...
Página 309 - Nominally Issued, as applied to securities Issued or assumed by the carrier, 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 carrier, but which have not been sold or Issued direct to trustees of sinking funds In accordance with contractual requirements.
Página 572 - Act, or who shall willfully neglect or fail to make, or to cause to be made, full, true, and correct entries in such accounts, records, or memoranda of all facts, and transactions appertaining to the business of such corporation...
Página 262 - The appearance of an item in a list warrants the inclusion of the item in the account mentioned only when the text of the account also indicates inclusion inasmuch as the same item frequently appears in more than one list. The proper entry in each instance must be determined by the texts of the accounts.
Página 362 - Actually issued," as applied to securities, means those which have been sold to bona fide purchasers for a valuable consideration (including those issued in exchange for other securities or other property...
Página 235 - Nominally issued, as applied to securities issued or assumed by the carrier, 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 accounting company. 22. Nominally outstanding...
Página 11 - ... fees paid trustees; specific costs of obtaining governmental authority; fees for legal services; fees and commissions paid underwriters, brokers, and salesmen for marketing such evidences of debt; fees and expenses of listing on exchanges; and other like costs. 11. "Depreciation...
Página 195 - On the other hand, the appearance of an item in a list warrants the inclusion of the item in the account concerned only when the text of the account also indicates inclusion, inasmuch as the same item frequently appears in more than one list. The...