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" ... items" appearing in the texts of the accounts or elsewhere herein are for the purpose of more clearly indicating the application of the prescribed accounting. The lists are intended to be representative but not exhaustive. The appearance of an item... "
The Code of Federal Regulations of the United States of America - Page 543
1967
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Interstate Commerce Commission Reports: Reports and Decisions of ..., Volume 350

United States. Interstate Commerce Commission - Interstate commerce - 1977 - 960 pages
...hand, the appearance of an item in a list warrants the inclusion of such item in the account concerned only when the text of the account also indicates inclusion,...must be determined by the texts of the accounts. 7. Opening entries. As of the date that this system of accounts is adopted by the carrier, the accounts...
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Opinions and Decisions of the Public Service Commission of Wisconsin, Volume 16

Public Service Commission of Wisconsin - Public utilities - 1938 - 856 pages
...representative, but not exhaustive. The appearance of an item in a list warrants the inclusion of the item in the account mentioned only when the text of the account...instance must be determined by the texts of the accounts. 6. DELAYED ITEMS A. The term "delayed items" means items relating to transactions which occurred prior...
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The Code of Federal Regulations of the United States of America ..., Volume 5

Administrative law - 1939 - 1100 pages
...representative, but not exhaustive. The appearance of an item in a list warrants the inclusion of the item in the account mentioned only when the text of the account...must be determined by the texts of the accounts.*! 101.03-6 Delayed items, (a) The term "delayed items" means items relating to transactions which occurred...
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The Code of Federal Regulations of the United States of America ..., Book 3

Administrative law - 1939 - 1624 pages
...representative, but not exhaustive. The appearance of an item in a list warrants the inclusion of the item in the account mentioned only when the text of the account...instance must be determined by the texts of the accounts. § 201.02-6 Delayed items, (a) The term "delayed items" means items relating to transactions which...
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The Code of Federal Regulations of the United States of America ..., Volume 14

Administrative law - 1940 - 1136 pages
...hand, the appearance of an item in a list warrants the inclusion of such item in the account concerned only when the text of the account also indicates inclusion,...must be determined by the texts of the accounts.*! 181.02-6 Opening entries. As of the effective date of this system of accounts the accounts prescribed...
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The Code of Federal Regulations of the United States of America ..., Book 6

Administrative law - 1947 - 994 pages
...hand the appearance of an Item In a list warrants the inclusion of such item in the account concerned only when the text of the account also indicates inclusion....instance must be determined by the texts of the accounts. § 24.01-7 Submission of questions. To promote and maintain uniformity of accounting, all questions...
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The Code of Federal Regulations of the United States of America ..., Volume 13

Administrative law - 1939 - 504 pages
...hand, the appearance of an item in a list warrants the inclusion of such item in the account concerned only when the text of the account also indicates inclusion,...each instance must be determined by the texts of the accounts.*t Page 274 *tFor statutory and source citations, see note to § 31.01-1. 31.01-9 Submission...
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The Code of Federal Regulations of the United States of America: Having ...

Administrative law - 1939 - 1336 pages
...of such items in the account concerned only Page 462 *For statutory citation, see note to § 20.00-1 when the text of the account also indicates inclusion,...each instance must be determined by the texts of the accounts.*t 20.01-7 Submission of questions. To the end that uniformity of accounting may be maintained,...
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Uniform System of Accounts Prescribed for Natural Gas Companies: Subject to ...

Natural gas - 1974 - 228 pages
...representative, but not exhaustive. The appearance of an item in a list warrants the inclusion of the item in the account mentioned only when the text of the account...must be determined by the texts of the accounts. 7. Accounting To Be on Accrual Basis. A. The utility is required to keep its accounts on the accrual basis....
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Uniform System of Accounts Prescribed for Natural Gas Companies: Subject to ...

Natural gas - 1940 - 186 pages
...representative, but not exhaustive. The appearance of an item in a list warrants the inclusion of the item in the account mentioned only when the text of the account...instance must be determined by the texts of the accounts. 6. Delayed Items. A. The term "delayed items" means items relating to transactions which occurred prior...
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