Railroad AccountingD. Appleton, 1915 - 461 halaman |
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account shall include accounting company accounting department accrued agent apportioned appropriate assets assigned charges audit auditor of freight auditor of passenger balance sheet basis bills carrier cars cash chargeable charged to account checks clerks company's consignee cost of repairing debit divided division earnings employees engine house floating equipment freight and passenger FREIGHT CHARGES fuel funded debt Grand Central Terminal Hudson River Railroad include the cost included in account interline Interstate Commerce Commission investment locomotives maintenance of equipment ment mileage miles Miscellaneous month NOTE A.-The cost operating expenses paid par value passenger service pay-car payable payment payroll Pennsylvania primary accounts profit and loss railroad company rails RAILWAY CLEARING HOUSE received rent road and equipment roadway sand fences securities shipment shown snow sheds statement station stationery and printing steam locomotives superintendence switching terminal tickets tion traffic transportation voucher waybill yard York Central
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Halaman 4 - What the company is entitled to ask is a fair return upon the value of that which it employs for the public convenience. On the other hand, what the public is entitled to demand is that no more be exacted from it for the use of a public highway than the services rendered by it are reasonably worth.
Halaman 28 - Act, prescribe (if in the opinion of the Commission it is practicable to prescribe such uniformity and methods of keeping accounts) a period of time within which all common carriers subject to the provisions of this Act shall have, as near as may be, a uniform system of accounts, and the manner in which such accounts 'shall be kept.
Halaman 234 - Loans and Bills Receivable Traffic and Car-Service Balances Receivable . . Net Balance Receivable from Agents and Conductors Miscellaneous Accounts Receivable . , Material and Supplies Interest and Dividends Receivable...
Halaman 29 - The Commission may, in its discretion, prescribe the forms of any and all accounts, records, and memoranda...
Halaman 428 - Superintendence ...... Ballast Ties Rails . . . Other track material ...... Roadway and track ..... Removal of snow, sand, and ice...
Halaman 221 - Increase from lease of road. Miscellaneous rent income. Miscellaneous nonoperating physical property. Separately operated properties — profit. Dividend income. Income from funded securities. Income from unfunded securities and accounts. Income from sinking and other reserve funds. Release of premiums on funded debt. Contributions from other companies. Miscellaneous income. Total nonoperating income. Gross income. DEDUCTIONS FROM GROSS INCOME: Hire of freight cars — Dr.
Halaman 279 - Stock Liability for Conversion. This account shall include the company's liability under agreements to exchange its capital stock for the outstanding securities of companies whose physical property has been acquired under such agreements, but whose securities have not yet been surrendered for exchange.
Halaman 3 - And in order to ascertain that value, the original cost of construction, the amount expended in permanent improvements, the amount and market value of its bonds and stock, the present as compared with the original cost of construction, the probable earning capacity of the property under particular rates prescribed by statute and the sum required to meet operating expenses, are all matters for consideration, and are to be given such weight as may be just and right in each case.
Halaman 78 - This account shall include the cost of locomotives other than steam, purchased or built by the carrier, and of appurtenances, furniture, and fixtures necessary to equip them for service, including Inspection, setting up, and trying out after receipt from builders, and transportation charges to the carrier's line.
Halaman 64 - The buildings herein referred to are not the ordinary freight warehouses or stations where freight is received for shipment, etc., but warehouses in which merchandise is stored and which the railway companies operate as storage warehouses.