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 |
From inside the book
Results 1-5 of 97
Page 61
... operating expenses . Expenses of miscellaneous operations . Taxes on miscellaneous op- erating property . Railway ... physical property . 10.512 ties - Profit . 10.513 10.514 ties . Separately operated proper- Dividend income . 10.601 Income ...
... operating expenses . Expenses of miscellaneous operations . Taxes on miscellaneous op- erating property . Railway ... physical property . 10.512 ties - Profit . 10.513 10.514 ties . Separately operated proper- Dividend income . 10.601 Income ...
Page 62
... physical prop- 10.721 erty . 10.722 Stock discount extinguished 10.723 ... operating expenses . Equipment retired . Other unadjusted debits ... physical prop- 10.768 Other current liabilities . erty . 10.769 10.706 Investments in ...
... physical prop- 10.721 erty . 10.722 Stock discount extinguished 10.723 ... operating expenses . Equipment retired . Other unadjusted debits ... physical prop- 10.768 Other current liabilities . erty . 10.769 10.706 Investments in ...
Page 66
... physical property other than transportation property is provided for in balance - sheet account No. 705 , " Miscellaneous physical ... operating ex- penses , and no adjustment shall be made in the property investment account . ( b ) The ...
... physical property other than transportation property is provided for in balance - sheet account No. 705 , " Miscellaneous physical ... operating ex- penses , and no adjustment shall be made in the property investment account . ( b ) The ...
Page 73
... physical conversion of any other units of property . 10.01-12 Expenses in connection with additions and better ... operating expense accounts . Such charges shall include the cost of removing old foundations and filling old excavations , and ...
... physical conversion of any other units of property . 10.01-12 Expenses in connection with additions and better ... operating expense accounts . Such charges shall include the cost of removing old foundations and filling old excavations , and ...
Page 75
... operations shall be included in balance - sheet account No. 705 , " Miscellaneous physical property . " When the purchase of land acquired for transportation operations involves the purchase of land not used for such purposes the ...
... operations shall be included in balance - sheet account No. 705 , " Miscellaneous physical property . " When the purchase of land acquired for transportation operations involves the purchase of land not used for such purposes the ...
Contents
55 | |
56 | |
57 | |
58 | |
59 | |
60 | |
61 | |
62 | |
63 | |
64 | |
65 | |
66 | |
68 | |
70 | |
72 | |
74 | |
75 | |
76 | |
77 | |
78 | |
79 | |
83 | |
85 | |
86 | |
87 | |
88 | |
89 | |
90 | |
122 | |
128 | |
153 | |
159 | |
170 | |
184 | |
191 | |
250 | |
263 | |
275 | |
279 | |
285 | |
286 | |
353 | |
366 | |
378 | |
432 | |
447 | |
519 | |
558 | |
589 | |
613 | |
906 | |
950 | |
1061 | |
1069 | |
1286 | |
Other editions - View all
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