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Condensed Classification Of Operating Expenses Of Steam Roads, United States. Interstate Commerce Commission Jan 1914

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 Jan 1914

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 Jan 1914

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 Jan 1914

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 Jan 1914

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 Jan 1914

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 Jan 1914

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 Jan 1914

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 Jan 1914

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 Jan 1914

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 Jan 1914

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 Jan 1914

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 …