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Articles 271 - 295 of 295
Full-Text Articles in Taxation
Regulations To Govern The Destruction Of Records Of Express Companies: Prescribed By The Interstate Commerce Commission In Accordance With Section 20 Of The Act To Regulate Commerce, Issue Of 1915, Effective On July 1, 1915 (Superseding And Canceling Order Dated April 8, 1912), United States. Interstate Commerce Commission
Regulations To Govern The Destruction Of Records Of Express Companies: Prescribed By The Interstate Commerce Commission In Accordance With Section 20 Of The Act To Regulate Commerce, Issue Of 1915, Effective On July 1, 1915 (Superseding And Canceling Order Dated April 8, 1912), United States. Interstate Commerce Commission
Federal Publications
No abstract provided.
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 …
Uniform System Of Accounts For Express Companies, Walter R. Darby
Uniform System Of Accounts For Express Companies, Walter R. Darby
Federal Publications
This Uniform System of Accounts for Express Companies supersedes the Classification of Expenditures for Real Property and Equipment, First Issue, effective July 1, 1908, the Classification of Operating Expenses, First Issue, effective July 1, 1908, and the Classification of Operating Revenues, First Issue, effective July 1, 1908; also the Form of General Balance Sheet Statement, First Issue, effective July 1, 1911. It also supersedes all conflicting rules and instructions contained in Accounting Bulletin No. 6. In the preparation of the revision of the accounting rules contained in this Uniform System of Accounts for Express Companies, the Commission has had the …
Uniform System Of Accounts For Telegraph And Cable Companies (Exclusive Of Wireless Telegraph Companies) As Prescribed By The Interstate Commerce Commission In Accordance With Section 20 Of The Act To Regulate Commerce, United States. Interstate Commerce Commission
Uniform System Of Accounts For Telegraph And Cable Companies (Exclusive Of Wireless Telegraph Companies) As Prescribed By The Interstate Commerce Commission In Accordance With Section 20 Of The Act To Regulate Commerce, United States. Interstate Commerce Commission
Federal Publications
No abstract provided.
Uniform System Of Accounts For Electric Railways Prescribed By The Interstate Commerce Commission In Accordance With Section 20 Of The Act To Regulate Commerce, Issue Of 1914, Effective On July 1, 1914, United States. Interstate Commerce Commission
Uniform System Of Accounts For Electric Railways Prescribed By The Interstate Commerce Commission In Accordance With Section 20 Of The Act To Regulate Commerce, Issue Of 1914, Effective On July 1, 1914, United States. Interstate Commerce Commission
Federal Publications
No abstract provided.
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 …
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 …
Regulations To Govern The Destruction Of Records Of Steam Roads, United States. Interstate Commerce Commission
Regulations To Govern The Destruction Of Records Of Steam Roads, United States. Interstate Commerce Commission
Federal Publications
No abstract provided.
Classification Of Investment In Pipelines, Pipe Line Operating Revenues And Pipe Line Operating Expenses Of Carriers By Pipe Lines, Prescribed By The Interstate Commerce Commission In Accordance With Section 20 Of The Act To Regulate Commerce. Issue Of 1915, Effective On January 1, 1915, United States. Interstate Commerce Commission
Classification Of Investment In Pipelines, Pipe Line Operating Revenues And Pipe Line Operating Expenses Of Carriers By Pipe Lines, Prescribed By The Interstate Commerce Commission In Accordance With Section 20 Of The Act To Regulate Commerce. Issue Of 1915, Effective On January 1, 1915, United States. Interstate Commerce Commission
Federal Publications
No abstract provided.
Supplement To First Issue Of The Uniform System Of Accounts For Telephone Companies, Class A And Class B, As Prescribed By The Interstate Commerce Commission In Accordance With Section 20 Of The Act To Regulate Commerce, Effective On January 1, 1915, United States. Interstate Commerce Commission
Supplement To First Issue Of The Uniform System Of Accounts For Telephone Companies, Class A And Class B, As Prescribed By The Interstate Commerce Commission In Accordance With Section 20 Of The Act To Regulate Commerce, Effective On January 1, 1915, United States. Interstate Commerce Commission
Federal Publications
No abstract provided.
Instructions For Cost Keeping, United States. Department Of Commerce. Lighthouse Service
Instructions For Cost Keeping, United States. Department Of Commerce. Lighthouse Service
Federal Publications
1. The object of this system of cost keeping is to furnish correct information as to the actual cost of every important feature of the work of the Lighthouse Service, This information is of value in preparing estimates, in planning work, in effecting economies, and in comparing the efficiency of different districts, vessels, apparatus, methods, etc. The proposed system is made as simple as practicable, in order to avoid expense and to avoid obscuring the important facts. Separate costs will be kept only of the more important features and classes of expenditures; certain general operating costs, such as tender service …
Uniform System Of Accounts For Telephone Companies (Class C), Edward Field, Connecticut. Public Utilities Commission
Uniform System Of Accounts For Telephone Companies (Class C), Edward Field, Connecticut. Public Utilities Commission
Federal Publications
This Uniform System of Accounts for Telephone Companies, Class C, is that approved and prescribed in the order of the Interstate Commerce Commission, the text of which immediately precedes this letter. The Act to Regulate Commerce as amended invests the Commission with authority to prescribe the forms of accounts to be kept by telephone companies subject to the act, and prohibits the use of any accounts other than those prescribed by the Commission. The observance of the rules and regulations stated in this system of accounts therefore becomes obligatory upon persons having direct charge of the accounts of the companies …
Classification Of Income And Profit And Loss Accounts For Carriers By Water, United States. Interstate Commerce Commission
Classification Of Income And Profit And Loss Accounts For Carriers By Water, United States. Interstate Commerce Commission
Federal Publications
No abstract provided.
Regulations To Govern The Destruction Of Records Of Carriers By Water, United States. Interstate Commerce Commission
Regulations To Govern The Destruction Of Records Of Carriers By Water, United States. Interstate Commerce Commission
Federal Publications
The act to regulate commerce prohibits the destruction of any accounts, records, or memoranda except upon orders of the Interstate Commerce Commission. These regulations pertain only to the accounts, records, and memoranda named or described herein. All other accounts, records, and memoranda remain under the prohibition of destruction contained in section 20 of the act. It is expected that these regulations will be supplemented from time to time if it develops that the destruction of any other accounts, records, and memoranda is desirable and may properly be permitted. Destruction authorized.
Form Of General Balance Sheet Statement For Carriers By Water, United States. Interstate Commerce Commission
Form Of General Balance Sheet Statement For Carriers By Water, United States. Interstate Commerce Commission
Federal Publications
This Form of General Balance Sheet Statement for Carriers by Water is issued in accordance with an order of the Interstate Commerce Commission, the text of which immediately precedes this letter. From and after the effective date of this order, by virtue of the provisions of the act to regulate commerce, the rules and definitions stated in the form become obligatory upon persons having direct charge of the accounts of carriers concerned, and such persons will be held responsible for proper application of them. Under the provisions of the law it is unlawful for any carrier, or for the persons …
Classification Of Expenditures For Real Property And Equipment Of Carriers By Water, United States. Interstate Commerce Commission
Classification Of Expenditures For Real Property And Equipment Of Carriers By Water, United States. Interstate Commerce Commission
Federal Publications
This Classification of Expenditures for Real Property and Equipment, with the text pertaining thereto, is issued in accordance with an order of the Interstate Commerce Commission, a copy of which will be found immediately preceding this letter. From and after the effective date of this order, by virtue of the provisions of the act to regulate commerce, the rules and definitions stated in the classification become obligatory upon persons having direct charge of the accounts of carriers concerned, and such persons will be held responsible for proper application of them. Under the provisions of the law it is unlawful for …
Classification Of Revenues And Expenses Of Sleeping Car Operations, Of Auxiliary Operations And Of Other Properties For Sleeping Car Companies, United States. Interstate Commerce Commission, Charles A. Lutz
Classification Of Revenues And Expenses Of Sleeping Car Operations, Of Auxiliary Operations And Of Other Properties For Sleeping Car Companies, United States. Interstate Commerce Commission, Charles A. Lutz
Federal Publications
No abstract provided.
Classification Of Operating Revenues Of Carriers By Water, United States. Interstate Commerce Commission
Classification Of Operating Revenues Of Carriers By Water, United States. Interstate Commerce Commission
Federal Publications
This Classification of Operating Revenues, with the text pertaining thereto, is issued in accordance with an order of the Interstate Commerce Commission, a copy of which will be found immediately preceding this letter. In formulating this classification, it has been the endeavor of the Bureau of Statistics and Accounts to enlist the cooperation of the various associations representing the carriers by water throughout the United States. With the exception of the American Steamship Association, the assistance received has been rendered by the representatives of individual carriers rather than by the associations of which these carriers are members. All suggestions and …
Decisions Upon Questions Raised Under Classifications Prescribed By The Interstate Commerce Commission For Electric Railways 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 Electric Railways In Accordance With Section 20 Of The Act To Regulate Commerce, United States. Interstate Commerce Commission
Federal Publications
Under date of April 16, 1910, there was issued Accounting Bulletin No. 5, which contained answers to various accounting questions bearing upon the interpretation of certain classifications for electric railway companies, prescribed by the Interstate Commerce Commission to become effective on January 1, 1909. The cases in Accounting Bulletin No. 5 are repeated in this Accounting Bulletin No. 7, a few of them being in amended form. Thus Accounting Bulletin No. 7 contains a file of important cases relating to the classifications for electric railways that were approved for publication before December 1, 1911. As a matter of information, it …
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 …
Classification Of Operating Expenses Of Carriers By Water, United States. Interstate Commerce Commission
Classification Of Operating Expenses Of Carriers By Water, United States. Interstate Commerce Commission
Federal Publications
This Classification of Operating Expenses, with the text pertaining thereto, is issued in accordance with an order of the Interstate Commerce Commission, a copy of which will be found immediately preceding this letter. In formulating this classification, it has been the endeavor of the Bureau of Statistics and Accounts to enlist the cooperation of the various associations representing the carriers by water throughout the United States. With the exception of the American Steamship Association, the assistance received has been rendered by the representatives of individual carriers rather than by the associations of which these carriers are members. All suggestions and …
Decisions Upon Questions Raised Under Classifications Prescribed By The Interstate Commerce Commission For Express Companies 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 Express Companies In Accordance With Section 20 Of The Act To Regulate Commerce, United States. Interstate Commerce Commission
Federal Publications
No abstract provided.
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 …
Classification Of Locomotive-Miles, Car-Miles, And Train-Miles As Prescribed By The Interstate Commerce Commission In Accordance With Section 20 Of The Act To Regulate Commerce, First Issue, United States. Interstate Commerce Commission
Classification Of Locomotive-Miles, Car-Miles, And Train-Miles As Prescribed By The Interstate Commerce Commission In Accordance With Section 20 Of The Act To Regulate Commerce, First Issue, United States. Interstate Commerce Commission
Federal Publications
No abstract provided.