American Railway Accounting: A Commentary

account shall include accounting company accrued addition and betterment amounts paid appropriate assets balance sheet balance-sheet account buildings carefully special instructions carrier cars chargeable charged to account claim adjusters clerks connection construction corporation cost of repairing credited current assets current liabilities debit depreciation reserve discount dividends employees enginehouses expense accounts fiscal period floating equipment freight fuel funded debt include amounts include the cost included in account income account income statement Interstate Commerce Commission joint facility leased ledger value liabilities locomotives loss from depreciation machinery maintenance ment miscellaneous Mucilage NOTE A.-The cost Note carefully special NOTE.-The operating expenses operating revenues par value passenger payment physical property power plants premiums primary accounts profit and loss rails railway accounts rent road and equipment roadway sand fences section 22 securities sleeping car statement stationery and printing stations substations surplus tariff tion traffic transfer tables transportation wharves yards