Form of Income And Profit And Loss Statement for Steam Roads As Prescribed By Th
Form of Income And Profit And Loss Statement for Steam Roads As Prescribed By Th
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This account should include the interest accrued on all classes of funded debt as defined in balance-sheet account B 31, 20 "Funded Debt, " end also the interest on receivers' certificates issued for a term of more than one year, the interest accrued on long-term advances, and the interest accrued on debenture stock. NOTE B. This account should not include charges for interest on funded debt obligations issued or assumed by the accounting com- pany and owned by it, whether held in its treasury,... in special deposits, or in sinking or other reserve funds, or pledged as collateral. (See account I 31, "Appropriations of Income to Sinking and Other Re- serve Funds. ") NOTE C. When funded debt is incurred for new lines or extensions, the interest that accrues on the funded debt after the lines are open for operation should be included in this account, and should not be charged to road and equipment account No. 47, "Interest and Commissions. " NOTE D. When funded debt is incurred for additions and better- ments purposes, the interest that accrues on the funded debt after the receipt or the completion or coming into service of the property so acquired should be included in this account, and should not be charged to additions and betterments account A 34, "Interest and Commissions.
What to read after Form of Income And Profit And Loss Statement for Steam Roads As Prescribed By Th?
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To quickly assess the difficulty of the text, read a short excerpt:
This account should include the interest accrued on all classes of funded debt as defined in balance-sheet account B 31, 20 "Funded Debt, " end also the interest on receivers' certificates issued for a term of more than one year, the interest accrued on long-term advances, and the interest accrued on debenture stock. NOTE B. This account should not include charges for interest on funded debt obligations issued or assumed by the accounting com- pany and owned by it, whether held in its treasury,... in special deposits, or in sinking or other reserve funds, or pledged as collateral. (See account I 31, "Appropriations of Income to Sinking and Other Re- serve Funds. ") NOTE C. When funded debt is incurred for new lines or extensions, the interest that accrues on the funded debt after the lines are open for operation should be included in this account, and should not be charged to road and equipment account No. 47, "Interest and Commissions. " NOTE D. When funded debt is incurred for additions and better- ments purposes, the interest that accrues on the funded debt after the receipt or the completion or coming into service of the property so acquired should be included in this account, and should not be charged to additions and betterments account A 34, "Interest and Commissions.
What to read after Form of Income And Profit And Loss Statement for Steam Roads As Prescribed By Th?
You can find similar books in the "Read Also" column, or choose other free books by United States Interstate Commerce Commission to read onlineMoreLess
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