SUBJECT INDEX. COMMISSION LEAFLETS NOS. 144–149. January-June, 1924. ABANDONMENT. See Exchanges: discontinuance of. depreciation charge account (See Depreciation Charge) sub-accounts (See Securities: stock issue: conditioned on) PAGE development of, outlined (Mont.)... 714-715 installation according to class and character of com- 622-623 rules and regulations, effective from specified showing proper apportionment between main- ADVANCE PAYMENT. See Payment. AMORTIZATION: appraisal and legal expenses, of, over three year period, ordered amortized 478-481 .43, 505, 509 461 discounts, commissions and expenses on sale of securities, 158, 950, 959-960 company's figure allowed on condition that amount be amortized over reasonable period, upon re- use of proceeds from bond issue for, conditioned on AUTOMATIC. See Rates: classes of service, for: automatic, BILLS. See Payment. Toll: revenues: allocation. BOARD TO BOARD METHOD. See Valuation: basis of, in 1051 1053 BONDS. See Securities: bonds. BOOKKEEPING. See Accounting. BURDEN OF PROOF. See Toll: rates: interexchange serv- CABLE. See Lines. CERTIFICATES OF PUBLIC CONVENIENCE AND COIN BOXES: withdrawal from hotels, not permitted (Mo.).. COMMON BATTERY. See Rates: classes of service, for. CONFISCATION. See Public Convenience and Necessity: PAGE 651 authorized cancelation of outstanding common stock by company ...... 550-551 550-551 248-249 550-551 duplication eliminated by, approved......14, 17, 129, 274, 314–317 329-344 free interexchange service, following, approved (Ind.).. 316-317 129 14, 16-17, 128-129 two companies having subscribers within same corporate CONSTRUCTION OF LINES. See Lines: construction of. 1016 CONSTRUCTION WORK IN PROGRESS. See Valuation CONTRACTS: flat rate two-town service, for (See Public Convenience and Necessity: discontinuance, right of) license contract (See License Contract) rate, for farm line service (See Rates: classes of service, sale of property, for (See Sale of Property) service to subscribers of other companies' exchanges, pro- switched service (See Rates: classes of service, for: toll (See Toll: connecting, also rates: interexchange ser- Western Electric Contract (See Western Electric Con- CORPORATIONS: corporate franchise (See Sale of Property: franchises) PAGE 62-64 144 stock issue, order authorizing, to be recorded on cor- charter. CREDIT. See Rates: basis of: credit. CREDITS. See Refunds: lapse in service. DEEDS OF TRUST. See Mortgages. DEFICITS. See Rates: basis of. DEPOSITS. See Service Connection Charges: deposits. account: 867 accrued interest on funds of one exchange remaining DEPRECIATION CHARGE Continued: account-continued: entry as to property involved, equivalent to that on reports (See Reports) allowance for: 4.5% of book value, made (Mo.)............ 5%: PAGE 166, 298 662 depreciable property, of, made (Ind., Tenn.) . . . . 45, 47, 302 458, 462, 622-623 less than, for return and, authorized (Mo.).... 1026 value of property, of, plus 5% of cost of addi- 5.2%, rate for one exchange should not exceed rate ..... 5.72% of depreciable property as allowed by govern- approximately, made (Ala.) 94-95 81 419 320-321 868 470 ...669, 713-714, 811 6%: 277 not unreasonable or excessive (Wash.).. set aside monthly, made (Kan.).... 7.2%, plus 6% of cost of annual additions, made 8.1% for return and, inadequate (Kan.). 8.2% for return and, inadequate (Kan.).. 9%: depreciable property, of, for maintenance and, for maintenance and, made (Neb.)..... total fixed assets account, of, for maintenance DEPRECIATION CHARGE-Continued: allowance for - continued: 13.5% of investment for return and, reasonable PAGE 263, 266 905, 1169 123 as allowed by government during period of fed- ...669, 713-714, 811 cost of proposed additions and improvements .... 390-391 868 384-386 1097 made (Wis., Minn., Mo., Okla., Cal., Ill., Neb.). .41-43, 118, 189 operating expense, as, cases noted..... 712 rates requested producing sufficient revenues to pro- 643 462 713 subject to readjustment if found insufficient or ex- various percentages as, numerous cases noted.... balance used for property additions to be deducted from 462 .. 1097-1098 rates as requested sufficient to permit certain repairs and insufficient revenues to provide for return and, sufficient revenues to provide for, authorized (Minn.). See also Operating Expenses. DIRECTORS. See Management. 519 35 349 |