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Rules Governing The Separation Of Operating Expenses Between Freight Service And Passenger Service On Large Steam Railways: Issue Of 1920: Effective On January 1, 1920, United States. Interstate Commerce Commission
Rules Governing The Separation Of Operating Expenses Between Freight Service And Passenger Service On Large Steam Railways: Issue Of 1920: Effective On January 1, 1920, United States. Interstate Commerce Commission
Federal Publications
No abstract provided.
Classification Of Train-Miles, Locomotive-Miles And Car-Miles For Steam Roads, United States. Interstate Commerce Commission
Classification Of Train-Miles, Locomotive-Miles And Car-Miles For Steam Roads, United States. Interstate Commerce Commission
Federal Publications
No abstract provided.
Interpretations Of Accounting Classifications Prescribed By The Interstate Commerce Commission For Steam Roads, United States. Interstate Commerce Commission
Interpretations Of Accounting Classifications Prescribed By The Interstate Commerce Commission For Steam Roads, United States. Interstate Commerce Commission
Federal Publications
In this accounting bulletin is presented a reissue of Cases 1 to 203, inclusive, as formerly stated in Accounting Bulletin No. 10, except for the correction of misplaced terms in Case 176. To these previously published cases are now added a supplementary series embodied in Cases 204 to 293, inclusive. The cases now given their initial publication have been submitted in tentative form to the Association of American Railway Accounting Officers.
Interpretations Of Accounting Classifications Prescribed By The Interstate Commerce Commission For Steam Roads, United States. Interstate Commerce Commission
Interpretations Of Accounting Classifications Prescribed By The Interstate Commerce Commission For Steam Roads, United States. Interstate Commerce Commission
Federal Publications
This accounting bulletin, which contains interpretations of the accounting classifications in connection with various questions, supersedes Accounting Bulletin No. 8, which became effective July 1, 1912. Its preparation and issue became necessary on account of the issuance of the revised accounting classifications which became effective July 1, 1914. In tentative form, this bulletin was submitted to the railroad commissions of the several States and to the Association of American Railway Accounting Officers. All suggestions received from such parties have been given careful consideration and many of them have been incorporated in this bulletin. In many instances the questions are in …
Classification Of Investment In Road And Equipment Of Steam Roads, United States. Department Of Commerce. Business Advisory And Planning Council. Committee On Statistical Reporting And Uniform Accounting For Industry, Walter Sherman Gifford, Pierre S. Du Pont, William A. Harriman
Classification Of Investment In Road And Equipment Of Steam Roads, United States. Department Of Commerce. Business Advisory And Planning Council. Committee On Statistical Reporting And Uniform Accounting For Industry, Walter Sherman Gifford, Pierre S. Du Pont, William A. Harriman
Federal Publications
This Classification of Investment in Road and Equipment supersedes the Classification of Expenditures for Road and Equipment, First Revised Issue, effective July 1, 1907, with the Supplement thereto, effective July 1, 1908, and also the Classification of Expendi-ures for Additions and Betterments, First Revised Issue, effective July 1, 1910. It also supersedes conflicting instructions contained in Accounting Bulletin No. 8. The plan of merging the accounts of expenditures for additions and betterments with the accounts for investment in road and equipment provides that carriers' records shall be kept in such form that the expenditures for additions and betterments may be …
Condensed Classification Of Operating Expenses Of Steam Roads, United States. Interstate Commerce Commission
Condensed Classification Of Operating Expenses Of Steam Roads, United States. Interstate Commerce Commission
Federal Publications
This Condensed Classification of Operating Expenses supersedes the Classification of Operating Expenses for Steam Roads, Third Revised Issue, Condensed, effective on July 1, 1908. It will be noted that distinctive classifications are provided for carriers having revenues from $100,000 to $1,000,000 and for carriers having annual operating revenues below $100,000. This classification is a condensation of the classification prescribed for large roads. The manner in which the accounts for large carriers are to be condensed in the accounts for small carriers is indicated by showing the primary accounts for the small carriers in the left-hand column and the accounts for …
Classification Of Income, Profit And Loss, And General Balance Sheet Accounts For Steam Roads, George O. Knapp, Burton B. Mason, A. V. Swarthout, United States. Department Of Agriculture
Classification Of Income, Profit And Loss, And General Balance Sheet Accounts For Steam Roads, George O. Knapp, Burton B. Mason, A. V. Swarthout, United States. Department Of Agriculture
Federal Publications
This Classification of Income, Profit and Loss, and General Balance Sheet Accounts supersedes the Form of Income and Profit and Loss Statement for Steam Roads, First Issue, effective July 1, 1912, and the Form of General Balance Sheet Statement, First Revised Issue, effective June 15, 1910. It also supersedes conflicting instructions in Accounting Bulletin No. 8. The general and special instructions contain a comprehensive statement of the principles underlying the classification, indicating generally the application of the accounting rules. The attention of accounting officers is called to the importance of requiring all employees who are assigned to accounting work in …
Classification Of Operating Revenues And Operating Expenses Of Steam Roads, Metropolitan Life Insurance Company. Policyholders Service Bureau
Classification Of Operating Revenues And Operating Expenses Of Steam Roads, Metropolitan Life Insurance Company. Policyholders Service Bureau
Federal Publications
Accounts are provided in this classification for the revenues and expenses of operations which heretofore have been classed as auxiliary or outside operations. The purpose in merging these accounts has been to secure a statement of revenues and expenses in connection with the operation of all physical property the cost of which is includible in the accounts for investment in road and equipment. The accounts for maintenance of physical property have been arranged to correspond with those for the investment in such property. Depreciation accounts have been provided for the current depreciation of fixed improvements, although until further directed the …
Classification Of Expenditures For Additions And Betterments As Prescribed By The Interstate Commerce Commission For Steam Roads In Accordance With Section 20 Of The Act To Regulate Commerce, United States. Interstate Commerce Commission
Classification Of Expenditures For Additions And Betterments As Prescribed By The Interstate Commerce Commission For Steam Roads In Accordance With Section 20 Of The Act To Regulate Commerce, United States. Interstate Commerce Commission
Federal Publications
This classification should be so applied as to reflect the net increase or decrease (determined according to the rules provided) in the investment of a carrier in such property as is used in the operation of railways as transportation agencies, including outside operations incidental to furnishing transportation. Entries in the accounts prescribed in this classification should be made only with respect to additions to, betterments of, and withdrawals and retirements of property composing the plant and equipment of existing main and branch lines, including sidings and spur tracks and the necessary buildings, structures, and facilities. Until such time as a …
Decisions Upon Questions Raised Under Classifications Prescribed By The Interstate Commerce Commission For Steam Roads In Accordance With Section 20 Of The Act To Regulate Commerce, United States. Interstate Commerce Commission
Decisions Upon Questions Raised Under Classifications Prescribed By The Interstate Commerce Commission For Steam Roads In Accordance With Section 20 Of The Act To Regulate Commerce, United States. Interstate Commerce Commission
Federal Publications
Under date of June 16, 1908, there was issued Accounting Bulletin No. 1, which contained answers to various accounting questions bearing upon the interpretation of certain classifications previously prescribed by the Interstate Commerce Commission. In Accounting Series Circular No. 12b (amended), issued under date of September 25, 1908, were published further questions and answers, which chiefly referred to expenditures for additions and betterments, the classification of which had then been issued only tentatively. That circular also covered a few cases the answers to which had not been finally approved, and some new cases. In order now to include in a …
Decisions Upon Questions Raised Under Classifications Prescribed By The Interstate Commerce Commission In Accordance With Section 20 Of The Act To Regulate Commerce, United States. Interstate Commerce Commission
Decisions Upon Questions Raised Under Classifications Prescribed By The Interstate Commerce Commission In Accordance With Section 20 Of The Act To Regulate Commerce, United States. Interstate Commerce Commission
Federal Publications
This bulletin, entitled "Accounting Bulletin No. 1," contains the final answers to a series of questions submitted to the Division of Statistics and Accounts since the promulgation of the accounting orders under date of June 3, 1907. The cases selected are those which are regarded as important for the reason that they make clear the meaning or application of the text descriptive of the primary accounts covered by the Classification of Operating Expenses, the Classification of Operating Revenues, and the Classification of Expenditures for Road and Equipment. For convenient reference, the case numbers of Accounting Series Circulars Nos. 12 and …