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 12
... period is greater or less than the amount applicable to the class in which the carrier has been , its class for the second succeeding year shall change accordingly and the carrier shall remain in such class for a period of not less than ...
... period is greater or less than the amount applicable to the class in which the carrier has been , its class for the second succeeding year shall change accordingly and the carrier shall remain in such class for a period of not less than ...
Página 13
... period items ( other than ordinary ad- justments of a recurring nature ) . Mate- rial items are those which , unless ex- cluded from ordinary income , would dis- tort the accounts and impair the sig- nificance of ordinary income for the ...
... period items ( other than ordinary ad- justments of a recurring nature ) . Mate- rial items are those which , unless ex- cluded from ordinary income , would dis- tort the accounts and impair the sig- nificance of ordinary income for the ...
Página 46
... period prior to the completion or coming into service of the facilities or improvements acquired and the period of the entire life of the securities issued . NOTE A : Interest on bonds , notes , or other evidences of indebtedness ...
... period prior to the completion or coming into service of the facilities or improvements acquired and the period of the entire life of the securities issued . NOTE A : Interest on bonds , notes , or other evidences of indebtedness ...
Página 98
... period with the proportion of the discount and expense on funded debt obligations applicable to that period . This proportion shall be determined ac- cording to a rule the uniform application of which through the interval between the ...
... period with the proportion of the discount and expense on funded debt obligations applicable to that period . This proportion shall be determined ac- cording to a rule the uniform application of which through the interval between the ...
Página 99
... period items " . 580 Prior period items ( net ) . ( a ) This account shall include unusual delayed items accounted for during the current accounting year in accordance with the text of instruction 1-2 ( d ) , upon approval of the ...
... period items " . 580 Prior period items ( net ) . ( a ) This account shall include unusual delayed items accounted for during the current accounting year in accordance with the text of instruction 1-2 ( d ) , upon approval of the ...
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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...