Journal of Accountancy, Հատոր 31American Institute of Certified Public Accountants, 1921 |
From inside the book
Արդյունքներ 92–ի 6-ից 10-ը:
Էջ 94
... court here definitely enun- ciated the rule that depreciation should be deducted from the cost to reproduce new . The court said : The first fact essential to the conclusion of the court below is the valua- tion of the property devoted ...
... court here definitely enun- ciated the rule that depreciation should be deducted from the cost to reproduce new . The court said : The first fact essential to the conclusion of the court below is the valua- tion of the property devoted ...
Էջ 95
... court did not in this case , however , specify the measure of the depreciation to be deducted . The appeals to the United States supreme court in the Min- nesota rate cases involved the validity of the orders of the rail- road and ...
... court did not in this case , however , specify the measure of the depreciation to be deducted . The appeals to the United States supreme court in the Min- nesota rate cases involved the validity of the orders of the rail- road and ...
Էջ 96
... court and later to the court of appeals , which is the highest court in the state . As this was the first appeal from a rate decision made by the commission in which depreciation was an issue before the court , a vigorous attack , in ...
... court and later to the court of appeals , which is the highest court in the state . As this was the first appeal from a rate decision made by the commission in which depreciation was an issue before the court , a vigorous attack , in ...
Էջ 97
... court says : Before coming to the question of profit at all the company is entitled to earn a sufficient sum annually to provide not only for current repairs but for making good the depreciation and replacing the parts of the property ...
... court says : Before coming to the question of profit at all the company is entitled to earn a sufficient sum annually to provide not only for current repairs but for making good the depreciation and replacing the parts of the property ...
Էջ 100
... court decision , so it cannot be stated here what final adjustment of rates was made . Thirdly , there may be utilities which in the past , because of ignorance or for some other cause , have not through earnings pro- vided for ...
... court decision , so it cannot be stated here what final adjustment of rates was made . Thirdly , there may be utilities which in the past , because of ignorance or for some other cause , have not through earnings pro- vided for ...
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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