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Federal Publications

Electric railroads -- Accounting; Street-railroads -- Accounting

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Full-Text Articles in Accounting

Interpretations Of Accounting Classifications Embodied In The Uniform System Of Accounts For Electric Railways, United States. Interstate Commerce Commission Jan 1917

Interpretations Of Accounting Classifications Embodied In The Uniform System Of Accounts For Electric Railways, United States. Interstate Commerce Commission

Federal Publications

This accounting bulletin contains the interpretations of the classifications embodied in the Uniform System of Accounts for Electric Railways as they appeared in Accounting Bulletin No. 9, effective July 1, 1915, together with the interpretations which have been made since that date. It seems desirable to bring the latter-mentioned interpretations to the attention of accounting officers, and, for convenience, all interpretations made to date are included in this bulletin, which now supersedes Bulletin No. 9.


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 Jan 1911

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 …


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 Jan 1910

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 August 16, 1909, there was issued Accounting Bulletin No. 2, 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. 2 are reprinted in this Accounting Bulletin No. 5, with the exception that one case has been amended. Thus Accounting Bulletin No. 5 contains a file of important cases relating to the classifications for electric railways that were submitted before March 1, 1910. As a matter of information it may …


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 Jan 1909

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

This bulletin, entitled "Accounting Bulletin No. 2" contains the final answers to a series of questions submitted to the Bureau of Statistics and Accounts in relation to the accounting classifications, prescribed by the Commission for electric railway companies, that became effective on January 1, 1909. The cases selected 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 of Electric Railways. As a matter of information …