Report of the Railway Accounting Officers' Association, Հատոր 23 |
From inside the book
Արդյունքներ 20–ի 1-ից 5-ը:
Էջ 66
... depreciation on equipment , and concern- ing this innovation there has probably been more said and written than in relation to any other new departure . I believe that more or less of the objection to the item of depreciation on ...
... depreciation on equipment , and concern- ing this innovation there has probably been more said and written than in relation to any other new departure . I believe that more or less of the objection to the item of depreciation on ...
Էջ 67
... depreciate is to lessen the value , and depreciation is the act of lessening or bringing down the price or value . The question as to whether or not there should be included in the operating expenses of a carrier an estimated amount ...
... depreciate is to lessen the value , and depreciation is the act of lessening or bringing down the price or value . The question as to whether or not there should be included in the operating expenses of a carrier an estimated amount ...
Էջ 68
... depreciation , and from the standpoint of each they are both correct , as one desires prudent , businesslike management , and the other wishes to know the actual cost of operation year by year , neither increased nor lowered by a ...
... depreciation , and from the standpoint of each they are both correct , as one desires prudent , businesslike management , and the other wishes to know the actual cost of operation year by year , neither increased nor lowered by a ...
Էջ 69
... depreciation , the opposite of the charge being " Re- placement Account , " the argument has been advanced that a company might readily become bankrupt , even though it had a large fund for replacement . I have thought of this argument ...
... depreciation , the opposite of the charge being " Re- placement Account , " the argument has been advanced that a company might readily become bankrupt , even though it had a large fund for replacement . I have thought of this argument ...
Էջ 70
... depreciation at the end of the life of the equipment , while it is now proposed that it be taken care of month by month as the estimated depreciation accrues . What I have said about depreciation applies wholly to equipment , and while ...
... depreciation at the end of the life of the equipment , while it is now proposed that it be taken care of month by month as the estimated depreciation accrues . What I have said about depreciation applies wholly to equipment , and while ...
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Common terms and phrases
account under Income Accts Adams Additions and Betterments American Railway Accounting American Railway Association amount annual meeting Answer appropriate rental account Asso Asst Auditor Disbursements Auditor Freight Auditor Passenger bill of lading C. G. Phillips C. I. Sturgis carrier Central R. R. Chairman charged Chicago Classification of Operating Committee on Corporate Committee on Freight Comptroller consignee cost credited Department depreciation destination equipment Executive Committee Fiscal Frank Nay Freight Accounts freight bill Freight Claim Gillingham Government Income Account interest Interline Freight interline way-bills Interstate Commerce Commission issued J. O. Clifford joint tracks junction locomotives Louis ment mileage Operating Expenses Pacific Passenger Accounts Pittsburgh President Query Railway Accounting Officers received recommended referred Resolved Revenue account road Secretary Section settlement shipments Southern Pacific Co Standing Committee station Synopsis terminal companies tion traffic train transportation Treasurer undercharges Vice-President voucher yards York City
Սիրված հատվածներ
Էջ 70 - The Commission may, in its discretion, prescribe the forms of any and all accounts, records, and memoranda...
Էջ 71 - Commission shall at all times have access to all accounts, records, and memoranda kept by carriers subject to this act, and it shall be unlawful for such carriers to keep any other accounts, records, or memoranda than those prescribed or approved by the Commission, and It may employ special agents or examiners, who shall have authority under the order of the Commission to Inspect and examine any and all accounts, records, and memoranda kept by such carriers. This provision shall apply to receivers...
Էջ 33 - State be and is hereby instructed to send a copy of this Resolution to the...
Էջ 196 - At a General Session of the Interstate Commerce Commission, held at its office in Washington, DC, on the 19th day of May AD 1914.
Էջ 377 - A: The purpose of this account Is to show the amount of revenue from operation of a terminal company or other carrier which...
Էջ 39 - Committee shall have power to fill any vacancies occuring in its membership by election from among the members of the Association. It may be called together at any time by the President or by a majority of its members. Five members shall constitute a quorum to transact business, but a less number may adjourn from time to time.
Էջ 161 - When a lessee company transports passengers over the tracks of another carrier on the basis of a proportion of revenues, it should include the entire compensation in its revenues and statistics, charging the appropriate joint facilities expense and rental accounts with the amount paid the lessor company, and the lessor company should credit the same accounts.
Էջ 147 - NOTE A. — This account may include each month a proportion of the total amount authorized or approximated for renewals during the fiscal year regardless of the month in which a.ctual renewal is made.
Էջ 377 - ... indicate separately the proper distribution of both the revenues and the expenses included in the bill, and such distribution shall be adhered to by the debtor.
Էջ 408 - President. It shall be the duty of the President to preside at the meetings of the Association ; to take the vote on all questions of debate ; to preserve order and appoint all committees except as herein provided ; and perform such other duties as the By-Laws shall prescribe. He shall be chairman of the...