System of Accounts for Hydraulic Power Companies

Cover System of Accounts for Hydraulic Power Companies
System of Accounts for Hydraulic Power Companies
Walter Kerr Hamilton
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Note : — Charge this account and credit "Sub-Station Construction & Equip- ment" with original or estimated cost of discarded apparatus, less value of material recovered and placed in storeroom.
At end of fiscal year, close this account into "Transmission. " 23 », EXPENSE.
♦ * » This is the general account into which the follow- ing accounts will be closed at end of fiscal year.
♦ *» SALARIES EXPENSE OFFICE EXPENSE GENERAL EXPENSE EXECUTIVE EXPENSE LITIGATION ACCIDENTS AND DAMAGES INSURANCE Not
...e: — At end of fiscal year, close this account into "Profit and Loss Year 24 SALARIES EXPENSE.


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