 | Automobiles - 1940 - 940 pages
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 | Public Service Commission of Wisconsin - Public utilities - 1938 - 856 pages
...cost thereof, the average book cost of the items, with due allowance for any differences in size and character, shall be used as the book cost of the items retired. E. Land retired. The book cost of land retired shall be credited to the appropriate land account. If... | |
 | Administrative law - 1940 - 1136 pages
...including all items set forth in Page 2008 *For statutory citation, see note to § 181.00-1. § 181.02-19. Such costs shall be determined from the carrier's...method may be applied in retirement of such items as spare parts, tools, etc. (f ) Intangibles. The accounting for the retirement of items included in account... | |
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... equipment, furniture, and other items of operating property for which individual cost records are available. When the actual book cost cannot be determined from the records, it shall be estimated. When it is impracticable to determine the book cost... 
