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Halaman 15
... installed . Such a record would necessarily mean an enormous office ex- pense , and even then we doubt very much whether the informa- tion would be of any value when the time came to abandon a part of the overhead system and make a ...
... installed . Such a record would necessarily mean an enormous office ex- pense , and even then we doubt very much whether the informa- tion would be of any value when the time came to abandon a part of the overhead system and make a ...
Halaman 20
... installed previous to the date of the Commission's classification on the new account . The new classification then will not represent actual investment ; it will represent investment made since the installation of the account , less ...
... installed previous to the date of the Commission's classification on the new account . The new classification then will not represent actual investment ; it will represent investment made since the installation of the account , less ...
Halaman 21
... installed at the time the system was prescribed , and any property that was installed after De- cember 31 , 1908 - I am using that simply as the date - was to be charged against a new reserve to be acquired after the sys- tem of ...
... installed at the time the system was prescribed , and any property that was installed after De- cember 31 , 1908 - I am using that simply as the date - was to be charged against a new reserve to be acquired after the sys- tem of ...
Halaman 71
... INSTALLED CAR NO ODOMETEA DATE ODOMETER REMOVED CAUSE MILES KWHR DATE DESCRIPTION First cost Renewals and additions TOTALS Total Cost Credit Value Net Cost AMOUNT Remarks : Days in service . Kw - hra per mile ------ Cool per mile ...
... INSTALLED CAR NO ODOMETEA DATE ODOMETER REMOVED CAUSE MILES KWHR DATE DESCRIPTION First cost Renewals and additions TOTALS Total Cost Credit Value Net Cost AMOUNT Remarks : Days in service . Kw - hra per mile ------ Cool per mile ...
Halaman 75
... INSTALLED REMOVED ' DATE CAR NO REQ POS CORRECTED ITION ODOMETER NO REPLACED TIRE NO DATE CORRECTED REQ ODOMETER NO REASON REPLACED BY REMOVED TIRE NO COST OF MILEAGE REPAIRS Disposition Remarks TOTALS Credit value Net cost Cost per ...
... INSTALLED REMOVED ' DATE CAR NO REQ POS CORRECTED ITION ODOMETER NO REPLACED TIRE NO DATE CORRECTED REQ ODOMETER NO REASON REPLACED BY REMOVED TIRE NO COST OF MILEAGE REPAIRS Disposition Remarks TOTALS Credit value Net cost Cost per ...
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Istilah dan frasa umum
Accounting Department Accounting Section adopted amount Asso Auditor bill Boston BRISTOL BOARD Camp Holabird cars CHAIRMAN INSULL CHAIRMAN MCDOUGALL charge Chicago classification of accounts clerks Commissions Commonwealth Edison Company contractors copy Cost Accounting course customers depreciation Detroit Detroit Edison Company disbursing officer efficient Accounting Elec Electric Light Association entries equipment Executive Committee expenses Finance Section fixed capital Frederic Nicholls H. M. EDWARDS industry installed interest investment JONES ledger record Lohmeyer machine material matter member companies ment meter reading methods MILEAGE Motor Transport Corps N.E.L.A. classification National Electric Light necessary ODOMETER operating Ordnance Department paper Philadelphia Electric Company plant present proof sheets Public Service public utility Railway received repairs replacements requirements SAMUEL INSULL smaller companies standard stock card stock number stock records system of accounts tion Tire truck various vehicles William Schmidt women York City
Bagian yang populer
Halaman 18 - ... and the amount estimated to be necessary to provide a reserve to cover the cost of property destroyed by extraordinary casualties; less the amounts charged for that month to the various repair accounts in electric operating expenses.
Halaman 22 - Is there any further discussion? If not, we will proceed to the next subject, li The supply of milk to large towns.
Halaman 215 - Section 3. Associate Members shall be other than Class A or Class B Members of the National Electric Light Association who shall become affiliated with the Section. They shall have all the privileges of Active Members except the right to vote and to hold office. Section 4. All members shall receive, in consideration of their membership, such publications of the Section and of the National Electric Light Association as shall be designated for free distribution. Section 5. Members are affiliated with...
Halaman 14 - Deficit account (or equivalent account carried on the books on December 31, 1908), unless there was carried on the books at that date a reserve to cover retirement of capital from service, in which case the said concurrent charge shall be made to such retirement reserve account. If the amount at which the said capital in service on December 31, 1908...
Halaman 14 - Such charges shall be made at the figures at which such capital was carried on the books of the said person or corporation on that date. When any capital included in such account is retired from service, the amount at which it is charged therein shall be credited to this account; the amount of depreciation or other amortization thereon applicable to the period subsequent to December 31, 1908, shall be charged to account No. 374, "Accrued Amortization of Capital...
Halaman 212 - So far as the question of depreciation is concerned, we think deduction should be made only for actual, tangible depreciation, and not for theoretical depreciation, sometimes called 'accrued depreciation.' In other words, if it be demonstrated that the plant is in good operating condition, and giving as good service as a new plant, then the question of depreciation may be entirely disregarded.
Halaman 216 - May in the year in which the meeting is to be held. Special meetings may be held upon the order of the Executive Committee. Notice of every meeting shall be given by the Secretary, in a circular addressed to each member, at least thirty days before the time of the meeting.
Halaman 112 - ... cost' ; the amount thus obtained deducted from 'cost,' is supposed to represent the 'present value.' ' "The advocates of the depreciation theory would state the formula in this way : A unit of equipment costs $10,000 ; it had a life expectancy when installed of thirty years ; ten years have elapsed ; ten years is one-third] of thirty years ; one-third of $10,000 is $3,333.33 ; this deducted from the 'cost...
Halaman 208 - ... Experience is proverbially expensive. With the advantage of that experience the same or an equally efficient plant could be constructed today at a cost much below the actual and necessary investment of the company in both plant and experience. Indeed, wholly apart from the intangible thing called the going business, the reproductive value to-day of the physical property would not necessarily include the actual and legitimate investment in tangible property which may have been entirely replaced,...
Halaman 18 - Credit to this account such amounts as are charged from time to time to " Operating Expenses," or other accounts to cover depreciation of plant and equipment, and other amortization of capital. When any capital is retired from service, the original money cost thereof (estimated if not known, and where estimated, that fact and the facts upon which...