Railway Accounting Under Federal Requirements
Railway Accounting Under Federal Requirements
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In our eReader you can find the full English version of the book. Read Railway Accounting Under Federal Requirements Online - link to read the book on full screen. Our eReader also allows you to upload and read Pdf, Txt, ePub and fb2 books. In the Mini eReder on the page below you can quickly view all pages of the book - Read Book Railway Accounting Under Federal Requirements
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To illustrate : If a car is destroyed which is 20 years old, the rules require that the original cost thereof, which we will say was $800, shall be credited to the property account, and charged as follows: Supposing $100 salvage, and $700 net loss. The $100 goes to the material account and of the $700, so much 16 Railway Accounting Under Federal Requirements as has already been credited to the depreciation account and charged to operating expenses in the regular depreciation charge shall be cha...rged to the depreciation reserve, and the re- mainder shall be charged to renewal account under operating expenses. If a road has charged nothing to depreciation during the 30 years of the life of the car^ it has no credit reserve set up, and therefore, must charge the full $700 to operating expenses under the renewal account. If a road has charged ^ of 1 per cent, for the 20 years, it will have 5 per cent, of the depreciable value of the car, or 5 per cent, of $700 or $35. 00 in the deprecia- tion fund, and it will charge $35.
What to read after Railway Accounting Under Federal Requirements?
You can find similar books in the "Read Also" column, or choose other free books by Frank Nay to read onlineMoreLess
To quickly assess the difficulty of the text, read a short excerpt:
To illustrate : If a car is destroyed which is 20 years old, the rules require that the original cost thereof, which we will say was $800, shall be credited to the property account, and charged as follows: Supposing $100 salvage, and $700 net loss. The $100 goes to the material account and of the $700, so much 16 Railway Accounting Under Federal Requirements as has already been credited to the depreciation account and charged to operating expenses in the regular depreciation charge shall be cha...rged to the depreciation reserve, and the re- mainder shall be charged to renewal account under operating expenses. If a road has charged nothing to depreciation during the 30 years of the life of the car^ it has no credit reserve set up, and therefore, must charge the full $700 to operating expenses under the renewal account. If a road has charged ^ of 1 per cent, for the 20 years, it will have 5 per cent, of the depreciable value of the car, or 5 per cent, of $700 or $35. 00 in the deprecia- tion fund, and it will charge $35.
What to read after Railway Accounting Under Federal Requirements?
You can find similar books in the "Read Also" column, or choose other free books by Frank Nay to read onlineMoreLess
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