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" Betterments are improvements of existing facilities through the substitution of superior parts for inferior parts retired, such as the substitution of steeltired wheels for cast wheels under equipment, the application of heavier rail in tracks, and the... "
Water Power: Hearings Before the Committee on Water Power of the House of ... - Page 37
by United States. Congress. House. Committee on Water Power - 1918
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Annual Report on the Statistics of Railways in the United States

United States. Interstate Commerce Commission. Bureau of Transport Economics and Statistics - Railroads - 1934 - 436 pages
...equipped. Betterments are improvements of existing facilities through the substitution of superior parts, for inferior parts retired, such as the substitution...of bridges by the substitution of heavier members. ADVANCES. — (1) Moneys furnished officers, employees, and others to transact business in which the...
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Proceedings of the ... Annual Meeting of the American Wood ..., Volume 18

American Wood-Preservers' Association - Wood - 1922 - 608 pages
...as, "Betterments are improvements of existing facilities through the substitution of superior parts for inferior parts retired, such as the substitution...classification is the excess cost of new parts over the cost at current prices of new parts of the kind retired." The wood preserver will of course take issue with...
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American Railway Accounting: A Commentary

Henry Carter Adams - Railroads - 1918 - 494 pages
...accounts. Betterments are improvements of existing facilities through the substitution of superior parts for inferior parts retired, such as the substitution...classification is the excess cost of new parts over the cost at current prices of new parts of the kind retired. (See section 12.) Costs shall be actual money costs...
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Water Power: Hearings Before the Committee on Water Power of the House of ...

United States. Congress. House. Committee on Water Power - Water-power - 1918 - 908 pages
...substitution of superior parts for inferior parts retired, such as the substitution of steeltired whsels for cast wheels under equipment, the application of...the cost of current prices of new parts of the kind retir«!. ( See section 12. ) Co*/* shall be actual money costs to the carrier. Where a portion of...
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Accounting Methods of Banks ; Operating on the New York Stock Exchange ...

Accounting - 1921 - 450 pages
...additions. Betterments are improvements of existing facilities through the substitution of superior parts for inferior parts retired, such as the substitution of steel-tired wheels for cast wheels under rolling stock. The cost chargeable to betterments is the excess cost of new parts over the cost, at...
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Proceedings of the ... Annual Meeting of the American Wood ..., Volume 18

American Wood-Preservers' Association - Wood - 1922 - 596 pages
...substitution of superior parts for inferior parts retired, such as the substitution of steel• tired wheels for cast wheels under equipment, the application...classification is the excess cost of new parts .over the cost at current prices of new parts of the kind retired." The wood preserver will of course take issue with...
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Railroad Revenues and Expenses: Hearings...S. Res. 23

United States U.S. Congress. Senate. Interstate commerce - 1922 - 950 pages
...follows: Betterments are improvements of existing facilities through the substitution of superior parts for inferior parts retired, such as the substitution...wheels under equipment, the application of heavier rails in tracks, and the strengthening of bridges by the substitution of heavier members. The cost...
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Railroad Revenues and Expenses: April 4-5, 7-8, 12-13, 17-19, 29, May 1-4, 6 ...

United States. Congress. Senate. Committee on Interstate Commerce - Industrial relations - 1922 - 942 pages
...follows: Betterments arc improvements of existing facilities through the substitution of superior parts for inferior parts retired, such as the substitution...wheels under equipment, the application of heavier rails in tracks, and the strengthening of bridges by the substitution of heavier members. The cost...
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Proposed Amendment to the Transportation Act, 1920. Hearings ... on Section ...

United States. Congress. House. Committee on Interstate and Foreign Commerce - 1924 - 242 pages
...accounts. Betterments are improvements of existing facilities through the substitution of superior parts for inferior parts retired, such as the substitution...the application of heavier rail in tracks, and the strenthening of bridges by the substitution of heavier members. The cost chargeable to the accounts...
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Proposed Amendment to the Transportation Act, 1920: Hearings Before the ...

United States. Congress. House. Committee on Interstate and Foreign Commerce - Railroads - 1924 - 248 pages
...accounts. Betterments are improvements of existing facilities through the substitution of superior parts for inferior parts retired, such as the substitution...the application of heavier rail in tracks, and the strenthemng of bridges by the substitution of heavier members. The cost chargeable to the accounts...
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