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 |
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Página 61
... leased roads and General instructions 10.03-0 Records . 10.543 10.03-1 Titles of sub - accounts . 10.544 equipment . Miscellaneous rents . Miscellaneous tax accruals . 10.03-2 Depreciation - Equipment . 10.03-3 Accounts to be balanced ...
... leased roads and General instructions 10.03-0 Records . 10.543 10.03-1 Titles of sub - accounts . 10.544 equipment . Miscellaneous rents . Miscellaneous tax accruals . 10.03-2 Depreciation - Equipment . 10.03-3 Accounts to be balanced ...
Página 62
... leased rail- 10.764 way property . 10.765 10.703 Sinking funds . clared . 10.704 Deposits in lieu of mortgaged 10.766 property sold . 10.767 10.705 Miscellaneous physical prop- 10.768 Other current liabilities . erty . 10.769 10.706 ...
... leased rail- 10.764 way property . 10.765 10.703 Sinking funds . clared . 10.704 Deposits in lieu of mortgaged 10.766 property sold . 10.767 10.705 Miscellaneous physical prop- 10.768 Other current liabilities . erty . 10.769 10.706 ...
Página 66
... leased railway property . " ) ** + In §§ 10.01-1 to 10.01-14 , inclusive , the numbers to the right of the dash corre- spond with the respective general instruction numbers in Classification of invest- ment in road and equipment of ...
... leased railway property . " ) ** + In §§ 10.01-1 to 10.01-14 , inclusive , the numbers to the right of the dash corre- spond with the respective general instruction numbers in Classification of invest- ment in road and equipment of ...
Página 129
... leased equipment shall be in accordance with § 10.03-2 . The depreciation on equipment in- cludible in operating expenses by the lessee under that instruction shall be stated under the group plan in accordance with the foregoing ...
... leased equipment shall be in accordance with § 10.03-2 . The depreciation on equipment in- cludible in operating expenses by the lessee under that instruction shall be stated under the group plan in accordance with the foregoing ...
Página 187
... leased for a period of years , shall be included in Income . 10.432 Operation of terminals . This account shall include the expenses of the operation of terminals devoted to water - line opera- tions . It shall include : ( a ) ...
... leased for a period of years , shall be included in Income . 10.432 Operation of terminals . This account shall include the expenses of the operation of terminals devoted to water - line opera- tions . It shall include : ( a ) ...
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Términos y frases comunes
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