Proceedings of the Annual Convention 34 (1933)

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Powell, H. L. Restall, F. C. Sharood, H. J. Stroebel, G. R. Walsh, Louis Wolf.
This Committee has submitted four previous reports under the assignment "Methods and Forms for Handling the I.C.C. Requirements under Order No. 15100 — Depreciation Charges of Steam Railway Companies," which were published in the Proceedings of the Association as follows: Volume 30, 1929, page 612, Bulletin 313 31, 1930, " 877, " 322 32, 1931, " 519, " 333 33, 1932, " 613, " 344 As previously reported, the Commission
... released early in September, 1931, its final report and Order in Docket No. 15100, decided July 28, 1931. Under date of March 14, 1932, the effective date requirements of this Order were officially postponed for one year, the primary account composite depreciation rates to be submitted by September 1, 1933, and depreciation accounting inaugurated January 1, 1934.
Records and Accounts 249 Successive tentative drafts of the proposed new "Uniform System of Accounts," embodying depreciation accounting, have been issued from time to time, but only for use in revision conferences between accredited representatives of the Commission and of the carriers.


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