Uniform Classification of Accounts for Water Corporations
Uniform Classification of Accounts for Water Corporations
Railroad Commission of the State of California
The book Uniform Classification of Accounts for Water Corporations was written by author Railroad Commission of the State of California Here you can read free online of Uniform Classification of Accounts for Water Corporations book, rate and share your impressions in comments. If you don't know what to write, just answer the question: Why is Uniform Classification of Accounts for Water Corporations a good or bad book?
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B. Realized Depreciation Not Covered by Reserves. Charge to this account the realized depreciation (that is, the difference between the original cost and the salvage, if any) on tangible capital retired, when such depreciation has not been provided for through a depreciation reserve. This includes such portion of the realized depreciation on . Any physical property which was installed prior to the creation of the reserve for accrued depreciation as is due to life in service before that date; th...is portion may be estimated on the basis of the proportion which the life in service of the property in question prior to the -establishment of the reserve bears to its entire life in service. C. Amortization 'Unprovided for Elsewhere. Charge to this account when any intangible property expires or is relinquished, such portion of its cost as has not been previously written off or is not covered by Account Xo. 30. "Reserve for Amortization of Intangible Capital. " Charge also to this account all optional amortization, such as that of organization expenses, and assets, carried in Account No.
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