The book Proceedings of the Annual Convention 47 (1946) was written by author American Railway Engineering Association Here you can read free online of Proceedings of the Annual Convention 47 (1946) book, rate and share your impressions in comments. If you don't know what to write, just answer the question: Why is Proceedings of the Annual Convention 47 (1946) a good or bad book?
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A. Knowles, P. R. Leete, D. O. Lvle, O. M. Miles, B. H. Moore, H. L. Restall, J. H. Roach, H. B. Sampson, R. H. Stenhouse, H. C. Wertenberger. Property Records and Reports The property records and reports built up as a consequence of the federal valuation work have been put to many purposes during the year. They have enabled the prepara- tion of depreciation schedules required for corporate accounting needs and have obvi- ated the necessity for filing voluminous schedules proposed as an Interst...ate Commerce Commission accounting regulation showing service lives and salvage values for roadway property. They have afforded the means for determining the depreciation base and rates of depreciation, both for accounting and income tax purposes. From these records and reports determinations were made of past accrued depreciation required by account- ing regulations in the cases of acquisitions, reorganizations, consolidations and mergers. All of these uses are aside from constant daily use in determining ledger values for retirements, leases, joint use and sales of property to or from others and in ad valorem tax and insurance schedules.
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