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Halaman v
... operations of the Motor Transport Corps , U. S. Army , covering particularly the maintenance of motor equipment at the base shops and in the field , together with an outline of the accounting and shop production control system used in ...
... operations of the Motor Transport Corps , U. S. Army , covering particularly the maintenance of motor equipment at the base shops and in the field , together with an outline of the accounting and shop production control system used in ...
Halaman 13
... operation of the two Associations . Your Committee finds that the majority of the accounts of the various Commissions are in accord with those of the National Electric Light Association , the principal differences being in the rules ...
... operation of the two Associations . Your Committee finds that the majority of the accounts of the various Commissions are in accord with those of the National Electric Light Association , the principal differences being in the rules ...
Halaman 14
... operations as such capital stood at the close of .......... ( effective date of commission's classification ) . Such charges shall be made at the figures at which such capital was carried on the books of the said person or corporation ...
... operations as such capital stood at the close of .......... ( effective date of commission's classification ) . Such charges shall be made at the figures at which such capital was carried on the books of the said person or corporation ...
Halaman 16
... operations as such investment stood at the close of .......... ( date of the adoption of the N.E.L.A. standard systems of accounts ) . Such charges should be made at the figure at which such investment was carried on the books of said ...
... operations as such investment stood at the close of .......... ( date of the adoption of the N.E.L.A. standard systems of accounts ) . Such charges should be made at the figure at which such investment was carried on the books of said ...
Halaman 17
... operations , but a simple statement has been attempted , which it is believed will properly protect the utilities and the interests of their stock- holders , and at the same time safeguard the public against the consequences which are ...
... operations , but a simple statement has been attempted , which it is believed will properly protect the utilities and the interests of their stock- holders , and at the same time safeguard the public against the consequences which are ...
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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...