Journal of Accountancy, Հատոր 31American Institute of Certified Public Accountants, 1921 |
From inside the book
Արդյունքներ 44–ի 6-ից 10-ը:
Էջ 96
... allowed for . If this is not done , the physical valuation is manifestly incom- plete . And it must be regarded as incomplete in this case . There seems to be , in this case some question as to whether the court implied a limitation of ...
... allowed for . If this is not done , the physical valuation is manifestly incom- plete . And it must be regarded as incomplete in this case . There seems to be , in this case some question as to whether the court implied a limitation of ...
Էջ 98
... allowed to collect , through the rates charged , a sufficient amount to cover depreciation and to give the investors a fair return upon their investment . A leading valua- tion engineer , who strongly opposes the deduction for deprecia ...
... allowed to collect , through the rates charged , a sufficient amount to cover depreciation and to give the investors a fair return upon their investment . A leading valua- tion engineer , who strongly opposes the deduction for deprecia ...
Էջ 127
... allowed to enter into the computation of income . If , therefore , a machine is employed for ten years in the production of an article and then sold as scrap , the net income would require to be computed without any allowance for the ...
... allowed to enter into the computation of income . If , therefore , a machine is employed for ten years in the production of an article and then sold as scrap , the net income would require to be computed without any allowance for the ...
Էջ 134
... allowed - Depletion - Articles 201 , 202 , 203 , 204 , 205 , 206 , 207 , 208 , 210 , 215 , 216 , 217 , 219 , 222 and ... allowed as a deduction in computing net income in the case of natural deposits , a reasonable allowance for ...
... allowed - Depletion - Articles 201 , 202 , 203 , 204 , 205 , 206 , 207 , 208 , 210 , 215 , 216 , 217 , 219 , 222 and ... allowed as a deduction in computing net income in the case of natural deposits , a reasonable allowance for ...
Էջ 137
... allowed . - No revaluation of a property whose value as of the basic date has been determined and approved will be allowed during the continuance of the ownership under which the value was so determined and approved except in the case ...
... allowed . - No revaluation of a property whose value as of the basic date has been determined and approved will be allowed during the continuance of the ownership under which the value was so determined and approved except in the case ...
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Common terms and phrases
accounts receivable amended American Institute amortization amount applied assets audit balance balance-sheet bank basic date basis Berlin bank bonds bonus bricks capital stock capital surplus cash cent certificates Certified Public Accountants charged claim collector commission computed contemplation of death corporation cost court Debit December 31 decision deduction depletion depreciation determined discount dividends dollars entry equipment examination expense federal home office income tax income-tax Institute of Accountants interest internal revenue inventory invested capital issue JOURNAL OF ACCOUNTANCY kilns labor lease ledger liabilities manufacturing market value ment method mineral October 31 operating paid payable payment period plaintiff plaintiff in error plant preferred stock present profit and loss profits taxes public accountant purchase question received records reserve selling sixteenth amendment sold surplus taxable taxpayer tion transactions treasury treasury stock trust United York