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Commission Leaflet No. 148

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ACCOUNTING:
system of:

development of, outlined (Mont.).

installation according to class and character of com

PAGE

714-715

pany as required by Commission, ordered (Ind.). 622–623

See also Depreciation Charge, Reports.

ADVANCE PAYMENT. See Payment.

BONDS. See Securities: bonds.

COIN BOXES:

withdrawal from hotels, not permitted (Mo.).
COMMISSIONS. See Toll: commissions...

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CONSTRUCTION WORK IN PROGRESS. See Valuation.

of Property: basis of, various items.

CONSOLIDATION:

sale of property, following, approved....

CONTRACTS. See License Contract. Service.

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Electric Contraet.

CORPORATIONS:

stock issue, order authorizing, to be recorded on cor-WI
porate records, ordered (Me., Mich., Wis.).637, 641, 891, 892-893
DEPRECIATION, ACCRUED. See Valuation of Property. ⠀⠀ .⠀
DEPRECIATION CHARGE:

account, accrued interest on funds of one exchange remain- SA
ing unexpended after deduction of proper charges, TM-
should be credited to exchange where one general
account kept for system as a whole (S. D.)..............

allowance for:

4.5% of book value, made (Mo.)...
5%:

made (0).....

867

662

.850, 851, 852, 853

622-623

868

......

value of depreciable property, made (Ind.)....
5.2%, rate for one exchange should not exceed rate
for company as a whole, approved (S. D.).................
5.72% of depreciable property as allowed by govern-
ment during period of federal control, approved
(Mont.)
6%, not unreasonable or excessive (Wash.)........
9%:

.....

.669, 713–714, 811
878

depreciable property, of, for maintenance and,
set aside annually, ordered (Neb.)......

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total fixed assets account, of, for maintenance
and, set aside annually, ordered (Neb.)......
13% approximately, for return and, authorized
(Wis.)

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PAGE

832, 834

910

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14% of book value for return and, made (Wis.)...
made (Wis.)

905

913

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depressed condition of territory in which exchange located
considered in fixing rates (S. D.).................
rates such as company entitled to prescribed and existing
irregularities corrected, but because of adverse economic
and financial conditions existing throughout company's'
territory in state not to become effective until later
date, ordered (Mont.)..

EXCHANGES:

627-629

869

...671, 799-801, 809, 813, 816

classification of, commissions passing on, cases quoted....
classification on station basis:

cost of furnishing service in relation to, discussed
(Mont.) ....

802-804

776-780

hazards which increase with increase in size of
exchange thereby increasing costs, pointed out
(Mont.)

778

population as a factor in classification, given sec-
ondary consideration (Mont.). . . . .

780

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thoroughly discussed and approved (Mont.)...775-782, 801-802

discontinuance of exchange where duplication exists and
contract between companies provides for long distance
service, authorized (Ind.)....

grouping for rate purposes (See Rates: grouping)
EXPENSES. See Operating Expenses.
EXTENSIONS. See Lines: rural.

42% PAYMENT. See License Contract.

FREE INTEREXCHANGE SERVICE.
interexchange service, free.

See Toll: rates:

GOING VALUE. See Valuation of Property: basis of, vari-

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HAZARD. See Exchanges: classification.

IMPROVEMENTS. See Service: improvement.

INSTALLATION CHARGE. See

Charges.

INTERCORPORATE RELATIONS:

Service Connection

close association between two companies does not of
itself suggest illegalities, cases noted...

See also License Contract.

JOINT USER.

See Rates: classes of service, for,

JURISDICTION OF COMMISSION:

"

capital expenditures outside state, company operating in
several states, not within (N. H.)......

radius for service, curtailment of, where subscribers are
practically all stockholders and question not taken up
at any stockholders' meeting, not within (N. D.).
stock issue by foreign corporation operating in several
states subject to jurisdiction of state creating corpora-
tion, not within (Vt.)...

KNIFE SWITCHES. See Service: switched.
LICENSE CONTRACT:

absence of proof showing that public suffers from
relationship between parent and subsidiary companies,
contract approved (Mont.)...

804-806

626-627

737

A

836

841-848

872

....724, 737, 811

.669-670, 723

additional cost to company if relationship did not exist,
as shown by record, not disputed (Mont.)...
basis of, discussed (Mont.)....

payment under, approval of, numerous court and com-
mission cases quoted and noted...

720-722

724-737

PAGE

878

901-902

.905-906, 907

LINES:

(C. L. 148)

phantom trunk circuit, rental from another company,
ordered discontinued (Wash.).

rural, extensions on:

discussed (Wis.)

maximum amount which company can afford to invest

for all costs for, fixed (Wis.).....

LONG AND SHORT HAUL. See Toll: rates: basis of:

station.

MAINTENANCE. See Operating Expenses.

MANAGEMENT:

curtailment of radius for service where subscribers are
practically all stockholders and question not taken up
at any stockholders' meeting, matter for determination
by company not within jurisdiction of Commission
(N. D.)

See also Rates: inadequate.

MOUNTAIN STATES TELEPHONE AND TELEGRAPH

CO.:

exchanges throughout state in which company operates,

noted

history and capitalization, discussed.

NON-PAYMENT. See Payment.

NON-SUBSCRIBERS. See Toll: rates, also service.
OPERATING EXPENSES:

allocation, methods used in eliminating toll service prop-
erty and expense same as employed in Minnesota Rate
Case (S. D.). . . . . .

depreciation charge properly included as (S. D.).....
discussed ...

labor charges, division and general supervision charges
assigned to states, districts, individual exchanges and
toll areas on basis of direct, when applied to small
exchanges seriously criticized (S. D.)....

maintenance, allowance for:

9%:

depreciable property, of, for depreciation and,
set aside yearly, ordered (Neb.)...

total fixed assets account, of, for depreciation
charge and, set as de annually, ordered (Neb.)

salaries, lineman, troubleman and manager, salary of one
as, unreasonable, allowance reduced, ordered
(Wash)

man

studies reflecting operation for 1922, made (Mont.)..

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