The Code of Federal Regulations of the United States of America: Having General Applicability and Legal Effect in Force June 1, 1938U.S. Government Printing Office, 1939 - Administrative law |
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Page 61
... Income from unfunded secur- ities and accounts . Income from sinking other reserve funds . Release of preminums funded debt . on Contributions from other com- panies . Miscellaneous income . II . Debits Railway operating expenses ...
... Income from unfunded secur- ities and accounts . Income from sinking other reserve funds . Release of preminums funded debt . on Contributions from other com- panies . Miscellaneous income . II . Debits Railway operating expenses ...
Page 69
... accounts for the pay of officers who merely ren- der services incidentally ... income account for hire of equipment . No " rent " or return upon the ... accounts of this classification . ( d ) Cost of special machine service includes the ...
... accounts for the pay of officers who merely ren- der services incidentally ... income account for hire of equipment . No " rent " or return upon the ... accounts of this classification . ( d ) Cost of special machine service includes the ...
Page 90
... revenue . Carriers which wish to subdivide this account shall use appropriate subaccounts corresponding to accounts prescribed in the operating revenue , operating expense , or income account classifications . * t 10.41 Cost of road ...
... revenue . Carriers which wish to subdivide this account shall use appropriate subaccounts corresponding to accounts prescribed in the operating revenue , operating expense , or income account classifications . * t 10.41 Cost of road ...
Page 103
... accounts of this classification and included in income account No. 549 , " Maintenance of investment organization . ” ( d ) The general and special instructions contain a comprehensive statement of the principles underlying the ...
... accounts of this classification and included in income account No. 549 , " Maintenance of investment organization . ” ( d ) The general and special instructions contain a comprehensive statement of the principles underlying the ...
Page 105
... accounts and credited to balance- sheet account 778 , " Other unadjusted credits , " or charged to balance- sheet ... income accounts No. 502 , " Revenues from miscel- laneous operations , " and No. 534 , " Expenses of miscellaneous ...
... accounts and credited to balance- sheet account 778 , " Other unadjusted credits , " or charged to balance- sheet ... income accounts No. 502 , " Revenues from miscel- laneous operations , " and No. 534 , " Expenses of miscellaneous ...
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Common terms and phrases
account number account shall include account should include accounting company accrued amended Dec annual percentage rates application appropriate assets balance sheet balance-sheet account buildings capital stock chargeable charged to account classification clerks clude connection construction cost of labor cost of repairing damage debits depreciation depreciation reserve discount dividends electric employees filed fixtures floating equipment freight fuel funded debt include amounts include the cost included in account income accounts interest Interstate Commerce Act Interstate Commerce Commission investment issued or assumed joint leased ledger value liabilities lines locomotives machinery maintenance ment Miscellaneous physical property NOTE operating physical operating revenues par value passenger pay and expenses payable power plant premiums primary accounts Profit and Loss rails railway rates receiver or operating rent road and equipment roadway sleeping car Stationery and printing stations statutory citation Superintendence surplus switching tariff taxes telegraph thereof tion tracks train transportation unmatured wharves yards