 | United States. Interstate Commerce Commission - Interstate commerce - 1978 - 964 pages
...be accounted for as if it were a realized loss and included in the determination of net income. (5) The carrier may write down the book cost of any security...the value thereof. Securities shall be written off if there is no reasonable prospect of substantial value. A permanent impairment in the value of securities... | |
 | Public Service Commission of Wisconsin - Public utilities - 1938 - 856 pages
...acquisition. Cost does not include any amount paid for accrued interest or dividends. B. The utility may write down the book cost of any security in recognition...written off or written down to a nominal value if there be no reasonable prospect of substantial value. Fluctuations in market value shall not be recorded,... | |
 | Administrative law - 1940 - 1136 pages
...at the time of acquisition. Cost does not include any amount paid for accrued interest or dividends. (b) The carrier may write down the book cost of any...written off or written down to a nominal value if there be no •For statutory citation, see note to § 182.00-1. Page 2083 reasonable prospect of substantial... | |
 | Administrative law - 1939 - 1100 pages
...acquisition. Cost does not include any amount paid for accrued interest or dividends. (b) The utility may write down the book cost of any security in recognition...written off or written down to a nominal value, if there be no reasonable prospect of substantial value. Fluctuations in market value shall not be recorded,... | |
 | Administrative law - 1939 - 1624 pages
...acquisition. Cost does not include any amount paid for accrued interest or dividends. (b) The utility may write down the book cost of any security in recognition...written off or written down to a nominal value, if there be no reasonable prospect of substantial value. Fluctuations in market value shall not be recorded,... | |
 | Administrative law - 1939 - 1628 pages
...acquisition. Cost does not Include any amount paid for accrued interest, or dividends. (b) The utility may write down the book cost of any security in recognition...off or written down . to a nominal value if there be no reasonable prospect of substantial value. Fluctuations In market value shall not be recorded,... | |
 | Natural gas - 1940 - 186 pages
...if due within 1 year from the balance sheet date. 4. Book Cost of Securities Owned. B. The utility may write down the book cost of any security in recognition...written off or written down to a nominal value if there be no reasonable prospect of substantial value. Fluctuations in market value shall not A. Securities... | |
 | Natural gas - 1974 - 228 pages
...account 146, Accounts Receivable from Associated Companies. NOTE D: The utility may write down the * cost of any security in recognition of a decline in...written off or written down to a nominal value if there be no reasonable prospect of substantial value. Fluctuations in market Í value shall not be recorded... | |
 | Administrative law - 1975 - 1004 pages
...until the bonds are disposed of, shall be included hi these accounts as part of the cost. (See note В under account 1162.) (b) The carrier may write down...Investments and Advances — Affiliated Companies (class П), and in accounts 1411 through 1421, inclusive (class I), shall be reflected in Account 1428 —... | |
 | Administrative law - 1964 - 726 pages
...disposed of, shall be included in these accounts as part of the cost (see Note B under account 1160). (b) The carrier may write down the book cost of any...recorded, but a permanent impairment in the value of the securities shall be recognized in the accounts. A reserve may be provided in account 2630 — Reserve... | |
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B. The utility may write down the book cost of any security in recognition of a decline in the value thereof. Securities shall be written off or written down to a nominal value if there be no reasonable prospect of substantial value. Fluctuations in market... 
