SUBJECT INDEX

SUBJECT INDEX.

COMMISSION LEAFLETS NOS. 144–149.

January-June, 1924.

ABANDONMENT. See Exchanges: discontinuance of.
ACCOUNTING:

depreciation charge account (See Depreciation Charge)
reports (See Reports)

sub-accounts (See Securities: stock issue: conditioned on)
system of:

PAGE

development of, outlined (Mont.)...

714-715

installation according to class and character of com-
pany as required by Commission, ordered (Ind.).
uniform:

622-623

rules and regulations, effective from specified
date, ordered

showing proper apportionment between main-
tenance and depreciation expense, ordered
kept

ADVANCE PAYMENT. See Payment.

AMORTIZATION:

appraisal and legal expenses, of, over three year period,
approved

ordered amortized

478-481

.43, 505, 509

461

discounts, commissions and expenses on sale of securities,
.....158, 251, 548, 950, 959-960
before complete amortization remaining amount may
be charged to profit and loss..
organization expense:

158, 950, 959-960

company's figure allowed on condition that amount

be amortized over reasonable period, upon re-
hearing (N. Y.).....

use of proceeds from bond issue for, conditioned on
amortization of amount over period of years (N. Y.)
ATTRACTION OF CAPITAL. See Rate of Return: allow-
ance for: basis of. Rates: basis of.

AUTOMATIC. See Rates: classes of service, for: automatic,
also private branch exchanges: automatic.

BILLS. See Payment. Toll: revenues: allocation.

BOARD TO BOARD METHOD. See Valuation: basis of, in
general: allocation.

1051

1053