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" 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... "
Railway Accounting - Halaman 265
oleh Charles Steven Sikes - 1917
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Interstate Commerce Commission Reports: Reports and Decisions of ..., Volume 189

United States. Interstate Commerce Commission - 1932 - 902 halaman
...upon the percentage of the original cost (estimated if not known), ledger value, or purchase price determined to be equitable from the carrier's experience...as to the average current loss from depreciation, and that depreciation charges with respect to any item of equipment shall cease when the difference...
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Railroad Accounting

William Everett Hooper - 1915 - 490 halaman
...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...from the carrier's experience and best sources of informal!':?, as to the average current loss from depreciation. A statement of the percentages used...
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Railroad Accounting

William Everett Hooper - 1915 - 538 halaman
...the estimated scrap value shall have been credited to the accrued depreciation account. NOTE A. β€” All charges to this account for depreciation of the...carrier's equipment shall be concurrently credited to balancesheet account No. 776, "Accrued Depreciation β€” Equipment." NOTE B. β€” When the compensation...
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Railroad Accounting

William Everett Hooper - 1915 - 494 halaman
...equipment determined to he equitable from the carrier's experience and best sources of informa^ tion as to the average current loss from depreciation. A statement of the percentages used by the carrier for computing these charges, together with the estimated life of the...
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The Earning Power of Railroads

Floyd Woodruff Mundy - 1916 - 528 halaman
...determined to be equitable by the carrier's experience and best sources of information;, as. to the actual current loss from depreciation. A statement of the...be included in its annual report to the Commission. Until further directed the use of depreciation accounts for fixed improvements is optional with the...
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American Railway Accounting: A Commentary

Henry Carter Adams - 1918 - 494 halaman
...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 included in its annual report to the Commission. NOTE.β€”All charges to this account for depreciation of the carrier's equipment shall be concurrently...
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American Railway Accounting: A Commentary

Henry Carter Adams - 1918 - 484 halaman
...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...current loss from depreciation. A statement of the percentages used by the carrier for computing these charges, together with the estimated life of the...
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Accounting Methods of Banks ; Operating on the New York Stock Exchange ...

1921 - 450 halaman
...determined to be equitable by the carrier's experience and best sources of information as to the actual current loss from depreciation. A statement of the...be included in its annual report to the Commission. Until further directed, the use of depreciation accounts for fixed improvements is optional with the...
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Railroad Revenues and Expenses: October 13 and 15, November 25-December 3, 1921

United States. Congress. Senate. Committee on Interstate Commerce - 1921 - 648 halaman
...determined to be equitable by the carrier's experience and best sources of information as to the actual current loss from depreciation. A statement of the...be included in its annual report to the commission. Until further directed, the use of depreciation accounts for fixed improvements is optional with the...
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Journal of Accountancy, Volume 31

1921 - 498 halaman
...determined to be equitable by the carrier's experience and best sources of information as to the actual current loss from depreciation. A statement of the...included in its annual report to the commission." The original adoption of the interstate commerce commission's classification of accounts probably meant...
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