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" Stock Liability for Conversion. This account shall include the company's liability under agreements to exchange its capital stock for the outstanding securities of companies whose physical property has been acquired under such agreements, but whose securities... "
Annual Report on the Statistics of Railways in the United States - Page 264
by United States. Interstate Commerce Commission. Bureau of Transport Economics and Statistics - 1934
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Higher Accountancy, Principles and Practice, Volume 1

William Arthur Chase - Accounting - 1911 - 572 pages
...Liability for Conversion of Outstanding Securities of Constituent Companies. This account should include the company's liability under agreements to exchange...its capital stock for the outstanding securities of constituent companies whose physical property has been acquired under such agreements, but whose securities...
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Annual Report of the Public Service Commission, Second District, Volume 1

New York (State). Public Service Commission. Second District - Electric Utilities - 1912 - 992 pages
...corporation has agreed to issue in exchange for securities of constituent companies whose pbysical property has been acquired under such agreements,...securities have not yet been surrendered for exchange. 158. PREMIUMS ON STOCKS: Premiums on stocks shall be classified with respect to the several classes...
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Form of General Balance Sheet Statement for Carriers by Water: As ..., Issue 1

United States. Interstate Commerce Commission - Communication and traffic - 1912 - 40 pages
...and premium account. WB 34. Stock Liability for Conversion of Securities. This account should include the company's liability under agreements to exchange...its capital stock for the outstanding securities of constituent companies whose physical property has been acquired under such agreements but whose securities...
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Handbook of Railroad Expenses

James Shirley Eaton - Railroads - 1913 - 582 pages
...liability under agreements to exchange its capital stock for the outstanding securities of constituent companies whose physical property has been acquired...securities have not yet been surrendered for exchange. respondent company for a consideration the actual money value of which exceeds the par value of the...
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Handbook of Railroad Expenses

James Shirley Eaton - Railroads - 1913 - 582 pages
...Liability for Conversion of Outstanding Securities of Constituent Companies. This account should include the company's liability under agreements to exchange...its capital stock for the outstanding securities of constituent companies whose physical property has been acquired under such agreements, but whose securities...
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Railroad Agency Accounting: Railroad General-office Accounting

International Correspondence Schools - Railroads - 1914 - 672 pages
...for Conversion of Outstanding Securities of Constituent Companies. — This account should include the company's liability under agreements to exchange...its capital stock for the outstanding securities of constituent companies whose physical property has been acquired under such agreements, but whose securities...
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Railroad Accounting

William Everett Hooper - Railroads - 1915 - 538 pages
...shown the amount actually outstanding. 752. STOCK LIABILITY FOR CONVERSION. This account shall include the company's liability under agreements to exchange...securities have not yet been surrendered for exchange. 753. PREMIUM ON CAPITAL STOCK. This account shall include the total of the net ciedit balances in the...
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Uniform System of Accounts for Telephone Companies, as Prescribed by the ...

United States. Interstate Commerce Commission - Telegraph - 1915 - 84 pages
...the par value of stock that the company has agreed to issue in exchange for securities of constituent companies whose physical property has been acquired...securities have not yet been surrendered for exchange. 152. PREMIUMS ON CAPITAL STOCK. If the net of the balances in the discounts and premiums accounts for...
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The Principles of Accounting

Henry Parker Willis - Accounting - 1916 - 582 pages
...Liability for Conversion of Outstanding Securities of Constituent Companies. This account should include the company's liability under agreements to exchange...its capital stock for the outstanding securities of constituent companies whose physical property has been acquired under such agreements, but whose securities...
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Railway Accounting, Parts 1-2

Charles Steven Sikes - Railroads - 1917 - 406 pages
...securities may be retired. 752. Stock Liability for Conversion This account shall include the company 's liability under agreements to exchange its capital...securities have not yet been surrendered for exchange. 753. Premium on Capital Stock This account shall include the total of the net credit balances in the...
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