...additional devices applied to facilities, such as air brakes applied to cars not previously thus equipped. Betterments are improvements of existing facilities...of bridges by the substitution of heavier members. ADVANCES. — (1) Moneys furnished officers, employees, and others to transact business in which the...

...classification, be considered as an addition, and the cost thereof accounted for accordingly. (See section 7.) Betterments are improvements of existing facilities...superior parts for inferior parts retired, such as the application of larger pipe in lines. 3. Basis of charges.- The charges to the accounts of this classification...

...without betterment, the cost of replacement should be charged to operating expenses. Betterments are the improvements of existing facilities through the substitution...superior parts for inferior parts retired, such as the use of heavier rails when relaying rails, and the strengthening of bridges by the substitution of stronger...

...accounts. Betterments are improvements of existing facilities through the substitution of superior pnrts for inferior parts retired, such as the substitution...classification is the excess cost of new parts over the cost of current prices of new parts of the kind retired. (See section 12.) Cost* shall be actual money costs...

...shall he charged to operating expenses and no adjustment made in the road and equipment ¡icoounts. Betterments are Improvements of existing facilities...parts retired, such as the substitution of steeltired whsels for cast wheels under equipment, the application of heavier rail In tracks, and the strengthening...

...charged to operating expenses and no adjustment made in the road and equipment accounts. IlrtttTim-nts are improvements of existing facilities through the...superior parts for inferior parts retired• such ns the substitution of steeltired wheels for cast wheels under equipment, the application of heavier...

...property of like purpose, the newly acquired property shall, for the purpose of this classification, he considered as an addition and the cost thereof accounted...classification is the excess cost of new parts over the cost of current prices of new parts of the kind retired. (See section 12.) Costs shall be actual money costs...

...equipment, tracks, buildings, bridges, and other structures; and with betterments, which improve the existing facilities through the substitution of superior parts for inferior parts retired. While these are presented clearly, without close analysis they will be more or less confusing. 9. Original...

...upon it an investigation. The commission has given a detailed definition of betterments as follows: Betterments are improvements of existing facilities...wheels under equipment, the application of heavier rails in tracks, and the strengthening of bridges by the substitution of heavier members. The cost...

...investigation. The commission has given a detailed definition of betterments as follows: Betterments arc improvements of existing facilities through the substitution...wheels under equipment, the application of heavier rails in tracks, and the strengthening of bridges by the substitution of heavier members. The cost...