Excerpt from Classification of Income, Profit and Loss, and General Balance Sheet Accounts for Steam Roads: Prescribed by the Interstate Commerce Commission in Accordance With Section 20 of the Act to Regulate Commerce; Issue of 1914; Effective on July 1, 1914
When the compensation for the use of equipment held under lease covers only rent and depreciation (the lessee being responsible for the current repairs) the lessor shall determine the proportion of the gross rent applicable to rent and that applicable to depreciation. The lessor shall credit the portion cover ing rent to the appropriate rent account in Income, and the portion covering depreciation to the accrued depreciation account for equipment. The lessee shall charge the portion covering rent to the appropriate rent account in Income, and the portion covering depreciation to the appropriate depreciation account in Operating Expenses.
About the Publisher
Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com
This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
Le informazioni nella sezione "Riassunto" possono far riferimento a edizioni diverse di questo titolo.
Da: Forgotten Books, London, Regno Unito
Paperback. Condizione: New. Print on Demand. This book simplifies accounting and classifying income, expenses, assets, and liabilities for rail companies thanks to a clear summary of the classication system prescribed for use by the Interstate Commerce Commission. An invaluable aid to both accounting and non-accounting staff. The text describes accounting rules and their application in a comprehensive manner. The author even included a form of general balance sheet statement for steam roads. This book is a reproduction of an important historical work, digitally reconstructed using state-of-the-art technology to preserve the original format. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in the book. print-on-demand item. Codice articolo 9780243907731_0
Quantità: Più di 20 disponibili
Da: PBShop.store US, Wood Dale, IL, U.S.A.
PAP. Condizione: New. New Book. Shipped from UK. Established seller since 2000. Codice articolo LW-9780243907731
Quantità: 15 disponibili
Da: PBShop.store UK, Fairford, GLOS, Regno Unito
PAP. Condizione: New. New Book. Shipped from UK. Established seller since 2000. Codice articolo LW-9780243907731
Quantità: 15 disponibili