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" When equipment of one class is converted so as to be includlble in another class, the accounting shall be as provided In general instructions, section 11. When an important addition and betterment project or the construction of new lines necessitates... "
The Code of Federal Regulations of the United States of America - Página 287
1969
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Classification of Expenditures for Additions and Betterments ...: For Steam ...

United States. Interstate Commerce Commission - 1910 - 58 páginas
...equipment should be included in the accounts representing the cost of the work, and no charge should be made to Operating Expenses for depreciation on...completion of the special work for which it was purchased, should be credited to the accounts charged with its cost. The appraised value of such equipment retained...
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Classification of Expenditures for Additions and Betterments ...: For Steam ...

United States. Interstate Commerce Commission - 1910 - 56 páginas
...equipment should ho included in the accounts representing the cost of the work, and no charge should ho made to Operating Expenses for depreciation on such...completion of the special work for which it was purchased, should be credited to the accounts charged with its cost. The appraised value of such equipment retained...
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Handbook of Railroad Expenses

James Shirley Eaton - 1913 - 582 páginas
...equipment should be included in the accounts representing the cost of the work, and no charge should be made to Operating Expenses for depreciation on...completion of the special work for which it was purchased, should be credited to the accounts charged with its cost. The appraised value of such equipment retained...
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Railroad Agency Accounting: Railroad General-office Accounting

International Correspondence Schools - 1914 - 672 páginas
...equipment should be included in the accounts representing the cost of the work, and no charge should be made to operating expenses for depreciation on...retained after the completion of the special work tor which it was purchased, should be credited to the accounts charged with its cost. The appraised...
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Railroad Accounting

William Everett Hooper - 1915 - 490 páginas
...second-hand parts remaining therein. "When equipment of one class is converted so as to be includible in another class, the accounting shall be as provided...appropriate primary account herein, and thereafter, for the purposes of accounting, such appraised value shall be considered as the cost of the equipment....
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Railway Accounting, Partes1-2

Charles Steven Sikes - 1917 - 398 páginas
...of life in service, less a suitable allowance on account of the second-hand parts remaining therein. When an important addition and betterment project...appropriate primary account herein, and thereafter, for the purposes of accounting, such appraised value shall be considered as the cost of the equipment....
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American Railway Accounting: A Commentary

Henry Carter Adams - 1918 - 484 páginas
...secondhand parts remaining therein. When equipment of one class is converted so as to be includible in another class, the accounting shall be as provided...appropriate primary account herein, and thereafter, for the purposes of accounting, such appraised value shall be considered as the cost of the equipment....
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Accounting Methods of Banks ; Operating on the New York Stock Exchange ...

1921 - 450 páginas
...expenses for depreciation on such equipment while the cost remains so charged. The amount realised from any subsequent sale, or the appraised value of...appropriate primary account herein, and thereafter, for the purposes of accounting, such appraised value shall be considered as the cost of the equipment....
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The Code of Federal Regulations of the United States of America ..., Volumen5

1939 - 1100 páginas
...secondhand parts remaining therein. When equipment of one class Is converted so as to be Includible in another class, the accounting shall be as provided...appropriate primary account herein, and thereafter, for the purposes of accounting, such appraised value shall be considered as the cost of the equipment....
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The Code of Federal Regulations of the United States of America ..., Libro 3

1939 - 1624 páginas
...secondhand parts remainIng therein. When equipment of one class Is converted so as to be Includlble >n another class, the accounting shall be as provided...purchased, shall be credited to the accounts charged wltr Its cost. The appraised value of such equipment retained shall be debited to the appropriate primary...
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