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 9
... tax accruals . Cr . Expenses of miscellaneous operations . 414 Insurance . Taxes on miscellaneous operating prop- 415 Clearing wrecks . erty . 416 Damage to property . Hire of freight cars ; debit balance . 417 Damage to livestock on ...
... tax accruals . Cr . Expenses of miscellaneous operations . 414 Insurance . Taxes on miscellaneous operating prop- 415 Clearing wrecks . erty . 416 Damage to property . Hire of freight cars ; debit balance . 417 Damage to livestock on ...
Página 10
... taxes accrued . Other taxes accrued . Other current liabilities . 821 Freight - train car - miles . Equipment obligations and other debt 822 due within one year . Car - mile Accounts TRANSPORTATION SERVICE Passenger - train car - miles ...
... taxes accrued . Other taxes accrued . Other current liabilities . 821 Freight - train car - miles . Equipment obligations and other debt 822 due within one year . Car - mile Accounts TRANSPORTATION SERVICE Passenger - train car - miles ...
Página 13
... taxes and rents , for miscellaneous operations involving the use of such facilities as hotels , restau- rants , grain elevators , storage ware- houses , power plants , cold storage plants , etc. , shall not be included in the ac- counts ...
... taxes and rents , for miscellaneous operations involving the use of such facilities as hotels , restau- rants , grain elevators , storage ware- houses , power plants , cold storage plants , etc. , shall not be included in the ac- counts ...
Página 92
... taxes on leased property are assumed by the lessor , the accruals of such taxes shall be included in the lessor's account 532 , " Railway tax accruals . " NOTE B : If property the rent of which is chargeable to account 542 , " Rent for ...
... taxes on leased property are assumed by the lessor , the accruals of such taxes shall be included in the lessor's account 532 , " Railway tax accruals . " NOTE B : If property the rent of which is chargeable to account 542 , " Rent for ...
Página 94
... Tax Accruals . ( a ) This account shall include ac- cruals for taxes of all kinds relating to railway property ( including floating equipment , if any ) , operations , and privi- leges , whether based upon the valuation of the property ...
... Tax Accruals . ( a ) This account shall include ac- cruals for taxes of all kinds relating to railway property ( including floating equipment , if any ) , operations , and privi- leges , whether based upon the valuation of the property ...
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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...