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" When through wear and tear or through casualty it becomes necessary to replace some part of any structure, facility, or unit of equipment, and the extent of such replacement does not amount to a substantial change of identity in such structure, facility,... "
Proceedings of the American Electric Railway Engineering Association ... - Halaman 346
oleh American Electric Railway Engineering Association. Convention, American Electric Railway Association - 1911
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Uniform System of Accounts Prescribed for Gas Corporations: Adopted October ...

New York (State). Public Service Commission. Second District - 1908 - 64 halaman
...portion of the cost of the actual substitute should be charged as a betterment. 15. Repairs defined. — When through wear and tear or through casualty it...equipment, the replacement of such part is to be considered a repair, and the cost of such repair is to be treated as an operating expense and must not be charged...
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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
...portion of the cost of the actual substitute should be charged as a betterment. 15. Repairs defined. — When through wear and tear or through casualty it...and the extent of such replacement does not amount fo a substantial change of identity in such structure, facility, or unit of equipment, the replacement...
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Report, Volume 1

New York (State). Public Service Commission. First District - 1909 - 700 halaman
...portion of the cost of the actual substitute should be charged as a bettenrent. 15. Repairs defined.— When through wear and tear or through casualty it...unit of equipment, and the extent of such replacement docs not amount to a substantial clianrjc of identity in such structure, facility, or unit of equipment,...
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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
...portion of the cost of the actual substitute should be charged as a betterment. 15. Repairs defined. — When through wear and tear or through casualty it...replace some part of any structure, facility, or unit ' Hand and other small portable tools liable to be lost or stolen shall, when first acquired and before...
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Proceedings of the American Gas Institute, Volume 3

American Gas Institute - 1909 - 1164 halaman
...replace some par of any structure, farility, or unit of equipment, and the extent of surh replarement does not amount to a substantial change of identity...facility or unit of equipment, the replacement of such par is to be considered a repair and the cost of such repair is to be treated as an operating expense...
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Proceedings of the American Gas Institute, Volume 3

American Gas Institute - 1909 - 1160 halaman
...serviceable and with an equal expecNote — When through wear and tear or through casualty it become* necessary to replace some part of any structure, facility,...unit of equipment, and the extent of such replacement docs not amount to a substantial change of identity in such structure, facility or unit of equipment,...
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Proceedings of the American Electric Railway Association

American Electric Railway Association - 1911 - 1150 halaman
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Valuation of Public Service Corporations: Legal and Economic Phases of ...

Robert Harvey Whitten - 1912 - 852 halaman
...good by maintenance. The system of accounts prescribed by the Commission defines repairs as follows: "When through wear and tear or through casualty it...equipment, the replacement of such part is to be considered a repair and the cost of such repair is to be treated as an operating expense and must not be charged...
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