| William Everett Hooper - Railroads - 1915 - 538 pages
...the carrier, shall be charged to the appropriate operating expense account for equipment retirements. When the cost of the renewals to be made to any unit...the preceding paragraph, and for the purpose of this classification the renewed equipment shall be considered an addition and the appraised cost thereof... | |
| C. E. Grunsky, Carl Ewald Grunsky - Public utilities - 1916 - 408 pages
...building or other structure will constitute the major portion of its value when renewed, the property, when taken out of service, shall be considered as retired and accounted for as provided above, and for the purposes of this classification the renewed property shall be considered as an addition,... | |
| C. E. Grunsky, Carl Ewald Grunsky - Public utilities - 1916 - 406 pages
...building or other structure will constitute the major portion of its value when renewed, the property, when taken out of service, shall be considered as retired and accounted for as provided above, and for the purposes of this classification the renewed property shall be considered as an addition,... | |
| Charles Steven Sikes - Railroads - 1917 - 406 pages
...the carrier, shall be charged to the appropriate operating expense account for equipment retirements. When the cost of the renewals to be made to any unit...the preceding paragraph, and for the purpose of this classification the renewed equipment shall be considered an addition and the appraised cost thereof... | |
| Henry Carter Adams - Railroads - 1918 - 484 pages
...the carrier, shall be charged to the appropriate operating expense account for equipment retirements. When the cost of the renewals to be made to any unit...constitute the major portion of its value as renewed, when taken out of service, shall be considered as retired and accounted for as provided in the preceding... | |
| Henry Carter Adams - Railroads - 1918 - 494 pages
...building or other structure will constitute the major portion of its value when renewed, the property, when taken out of service, shall be considered as retired and accounted for as provided above, and for the purposes of this classification the renewed property shall be considered as an addition,... | |
| United States. Congress. House. Committee on Water Power - Water-power - 1918 - 908 pages
...building or other structure will constitute the major portion of its value when renewed, the property, when taken out of service, shall be considered as retired and accounted for as provided above, and for the purposes of this classification the renewed property shall be considered as an addition,... | |
| United States. Congress. House. Committee on Water Power - Water-power - 1918 - 618 pages
...building or other structure will constitute the major portion of its value when renewed, the property, when taken out of service, shall be considered as retired and accounted for as provided above, and for the purposes of this classification the renewed property shall be considered its an... | |
| La Salle Extension University - 1920 - 778 pages
...the appropriate operating expense account for equipment retirements. When the cost of the renewals ^o be made to any unit of equipment will constitute the...the preceding paragraph, and for the purpose of this classification the renewed equipment shall be considered an addition and the appraised cost thereof... | |
| Accounting - 1921 - 450 pages
...the carrier, shall be charged to the appropriate operating expense account for equipment retirements. When the cost of the renewals to be made to any unit...the preceding paragraph, and for the purpose of this classification the renewed equipment shall be considered an addition and the appraised cost thereof... | |
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