Journal of Accountancy, Հատոր 80American Institute of Certified Public Accountants, 1945 |
From inside the book
Արդյունքներ 61–ի 1-ից 3-ը:
Էջ 70
... facilities over their condition prior to conversion to war purposes . Ordinarily the full cost of converting newly ac- quired war facilities shall be capitalized . For example , in the case of facilities which were con- structed or ...
... facilities over their condition prior to conversion to war purposes . Ordinarily the full cost of converting newly ac- quired war facilities shall be capitalized . For example , in the case of facilities which were con- structed or ...
Էջ 429
... facilities were necessary for war - production re- quirements . Until late in 1943 , after the large majority of certificates had been issued , no inquiry was even made as to whether a facility would have , or might be expected to have ...
... facilities were necessary for war - production re- quirements . Until late in 1943 , after the large majority of certificates had been issued , no inquiry was even made as to whether a facility would have , or might be expected to have ...
Էջ 431
... facilities to the company and their adaptability to and anticipated profitableness in its peacetime production program are more important factors in such a valuation than are ap- praisals of cost of reproduction less de- preciation ...
... facilities to the company and their adaptability to and anticipated profitableness in its peacetime production program are more important factors in such a valuation than are ap- praisals of cost of reproduction less de- preciation ...
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accepted accounting principles adjusted administrative allocable American Institute amortization amount applicable assets audit balance-sheet base period basis Board Bulletin cash cent certified public accountant charges Commission Commissioner committee Contract Settlement contracting agency contractor corporation cost December 31 decision deduction depreciation determined distribution dividend earnings and profits employees excess-profits tax exchange expenses facilities February 28 federal Federal Power Commission financial statements funds included income income statement income-tax industry Institute of Accountants interest Internal Revenue Internal Revenue Code inventory invested capital issued lend-lease liability loss ment Montana Power Company net income normal officer operations opinion paid payment postwar preferred stock prior problem procedure production purchase purpose question rates records refund regulations renegotiation result rule section 115 stockholders subcontractors surplus Tax Court taxable taxpayer termination claims tion Treasury