Railway Accounting

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La Salle extension university, 1917

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Halaman 313 - Interest and dividends receivable. This account shall Include the amount of interest accrued to the date of the balance sheet on bonds, notes, and other commercial paper owned, on loans made, and the amount of dividends receivable on stocks owned.
Halaman 318 - There shall be included in this account the total par value of unmatured debt, maturing more than one year from date of issue, issued by the accounting company and not retired or canceled, and the total par value of similar unmatured debt of other companies, the payment of which has been assumed by the accounting company.
Halaman 298 - Construction work in progress." 222 Amortization of discount on funded debt. This account shall be charged during each fiscal period with the proportion of the unextinguished discount and expense on funded debt obligations applicable to that period. This proportion shall be determined according to a rule, the uniform application of which...
Halaman 251 - This account shall include the cost of repairing wharves located at marine, lake, or river docks; dredging waterways to approaches and around such structures, including removal of dredged-out material; and cutting ice in and around docks and wharves to prevent damage; also cost of repairs of cribwork, racks, or caissons for preserving the depth of water in docks; and cost of repairs of guards, piling, and other protection against damage by drift or ice. (b) A list of details of wharves and docks...
Halaman 265 - These charges shall be based upon the percentage of the original cost (estimated if not known), ledger value, or purchase price of such equipment, determined to be equitable from the carrier's experience and best sources of information as to the average current loss from depreciation.
Halaman 324 - Franchises." 446 Other unadjusted credits. This account shall include the amount of credit balances in suspense accounts that can not be entirely cleared and disposed of until additional information is received, such as amounts...
Halaman 33 - This account shall include items which cannot properly be included in any of the foregoing accounts as a part of the cost of any specific work...
Halaman 318 - Collateral trust bonds: Bonds and notes secured by a lien on securities or other negotiable paper, and stock trust certificates that are similar in character to collateral trust bonds.
Halaman 304 - Miscellaneous taxes. 545 Separately operated properties; loss. 546 Interest on funded debt. 547 Interest on unfunded debt. 548 Amortization of discount on funded debt. 549 Maintenance of investment organization. 550 Income transferred to other companies. 551 Miscellaneous income charges.
Halaman 29 - The cost of grading and preparing grounds both before and after the construction of storage warehouse buildings, and the cost of constructing sidewalks, driveways, and fences thereon, shall be Included in the cost of the buildings...

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