 | United States. Interstate Commerce Commission - 1977 - 960 páginas
...accounts as part of the cost. (See note B under account 1162.) (b) The carrier may write down the book cost of any security In recognition of a decline in...written off or written down to a nominal value if there Is no reasonable prospect of substantial value. Fluctuations In market value shall not be recorded,... | |
 | Public Service Commission of Wisconsin - 1938 - 856 páginas
...not include any amount paid for accrued interest or dividends. B. The utility may write down the book cost of any security in recognition of a decline in...recorded, but a permanent impairment in the value of the securities shall be recognized in the accounts. When securities are written off or written down,... | |
 | 1939 - 1100 páginas
...include any amount paid for accrued interest or dividends. (b) The utility may write down the book cost of any security in recognition of a decline in...recorded, but, a permanent impairment in the value of the securities shall be recognized in the accounts. When securities are written off or written down,... | |
 | 1939 - 1624 páginas
...Include any amount paid for accrued interest, or dividends. (b) The utility may write down the book cost of any security In recognition of a decline in...recorded, but a permanent impairment in the value of the securities shall be recognized in the accounts. When securities are written off or written down,... | |
 | 1940 - 1136 páginas
...include any amount paid for accrued interest or dividends. (b) The carrier may write down the book cost of any security in recognition of a decline in...or written down to a nominal value if there be no •For statutory citation, see note to § 182.00-1. Page 2083 reasonable prospect of substantial value.... | |
 | 1974 - 228 páginas
...or premium on interest bearing investments. (See account 419, Interest and Dividend Income.) B. This account shall be maintained in such manner as to show...prospect of substantial value. Fluctuations in market Í value shall not be recorded but a permanent impairment in the value of securi*les shall Ъе recognized... | |
 | 1940 - 186 páginas
...from the balance sheet date. 4. Book Cost of Securities Owned. B. The utility may write down the book cost of any security in recognition of a decline in...substantial value. Fluctuations in market value shall not A. Securities of others acquired by the utility shall be recorded in these accounts at cost at the... | |
 | 1981 - 740 páginas
...123.1, Investment in Subsidiary Companies.) (See account 419, Interest and Dividend Income.) B. This account shall be maintained in such manner as to show...a permanent impairment in the value of securities shaD be recognized in the accounts. When securities are written off or written down, the amount of... | |
 | 2001 - 1056 páginas
...or premium on interest bearing investments. (See account 419, Interest and Dividend Income.) B. This account shall be maintained in such manner as to show...written off or written down to a nominal value if there is no reasonable prospect of substantial value. Fluctuations in market value shall not be recorded... | |
 | 1986 - 578 páginas
...or premium on interest bearing investments. (See account 419, Interest and Dividend Income.) B. This account shall be maintained in such manner as to show...written off or written down to a nominal value if there is no reasonable prospect of substantial value. Fluctuations in market value shall not be recorded... | |
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Securities shall be written off or written down to a nominal value if there is no reasonable prospect of substantial value. Fluctuations in market value shall not be recorded but a permanent impairment in the value of securities shall be recognized in... 
