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" Debt expense" means all expenses in connection with the issuance and sale of evidences of debt, such as fees for drafting mortgages and trust deeds: fees and taxes for issuing or recording evidences of debt cost of engraving and printing bonds, certificates... "
Convention - Halaman 79
oleh National Electric Light Association. Convention - 1914
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Interstate Commerce Commission Reports: Reports and Decisions of ..., Volume 350

United States. Interstate Commerce Commission - 1977 - 960 halaman
..."Debt expense," means an expense in connection with the Issuance and sale of evidences of long-term debt, such as fees for drafting mortgages and trust deeds; fees and taxes for issuing or recording evidences of debt; cost of engraving and printing bonds, certificates of indebtedness,...
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Annual Report on the Statistics of Railways in the United States

United States. Interstate Commerce Commission. Bureau of Transport Economics and Statistics - 1935 - 440 halaman
...term expense of issuing funded debt as follows: By the term expense is meant all expense in connection with the issue and sale of evidences of debt, such...drafting mortgages and trust deeds; fees and taxes for issuing or recording mortgages and trust deeds; cost of engraving and printing bonds, certificates...
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Proceedings of the American Gas Institute, Volume 3

American Gas Institute - 1909 - 1160 halaman
...indebtedness and the interest thereon accrued at the time the transfer takes place, the excess of such par value and accrued interest over the cash value...and taxes for recording mortgages and trust deeds, Note. — By "amortization" of any charge or credit is meant its gradual extinction. The word is broader...
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Annual Report of the Public Service Commission, Second District, Volume 2

New York (State). Public Service Commission. Second District - 1909 - 730 halaman
...other evidences of indebtedness and the interest thereon accrued at the time the transfer takes place, the excess of such sum of the par value and accrued...be charged to this account. To this account shall alao be charged all expense connected with the issue and sale of evidences of debt, such as fees for...
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Annual Report of the Public Service Commission, Second District, Volume 2

New York (State). Public Service Commission. Second District - 1909 - 728 halaman
...other evidences of indebtedness and the interest thereon accrued at the time the transfer takes place, the excess of such sum of the par value and accrued...of the consideration received shall be charged to thi» account. To this account shall also be charged all expense connected with the issue and sale...
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Proceedings of the American Gas Institute, Volume 3

American Gas Institute - 1909 - 1162 halaman
...indebtedness and the interest thereon accrued at the time the transfer takes place, the excess of such par value and accrued interest over the cash value...charged to this account. To this account shall also bt charged all expense connected with the issue and sale of evidences of debt, such as fees for drafting...
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Statistics of Cities Having a Population of Over 30,000: 1905[-1908].

United States. Bureau of the Census - 1910 - 564 halaman
...the interest which has accrued on the same at the time when the sale takes place, the excess of such par value and accrued interest over the cash value of the consideration received should be charged to the nominal asset account 291, for "unamortized discounts on outstanding debts....
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Uniform Classification of Accounts for Electric Utilities: Effective January ...

Public Utilities Commission of Ohio - 1914 - 114 halaman
...the evidences of indebtedness plus the interest thereon accrued at the time the transfer takes place, the excess of such sum of the par value and accrued...charged all expense connected with the issue and sale of evidence of debt, such as fees for drafting mortages and trust deeds, fees and taxes for recording...
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Uniform System of Accounts for Electric Light and Power Utilities: First ...

Colorado Public Utilities Commission - 1915 - 86 halaman
...time the transfer takes place (if it is not proper to charge the difference to "Plant Investment"), the excess of such sum of the par value and accrued...such as fees for drafting mortgages and trust deeds, cost of engraving and printing bonds, certificates of indebtedness and other commercial paper having...
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Uniform System of Accounts for Electric Light and Power Utilities: First ...

Colorado Public Utilities Commission - 1915 - 88 halaman
...time the transfer takes place (if it is not proper to charge the difference to "Plant Investment"), the excess of such sum of the par value and accrued...consideration received shall be charged to this account. having a life of more than one year, fees paid trustees provided for in mortgages and trust deeds,...
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