Electric Railway Auditing and Accounting

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McGraw publishing Company, 1908 - 157 pages

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Page 148 - EQUIPMENT. 4. Maintenance of Steam Plant. 5. Maintenance of Electric Plant. 6. Maintenance of Cars. 7. Maintenance of Electric Equipment of Cars. 8. Maintenance of Miscellaneous Equipment. 9. Miscellaneous Shop Expenses.
Page 119 - An instrument, to be negotiable, must conform to the following requirements: ( 1 ) it must be in writing and signed by the maker or drawer: (2) it must contain an unconditional promise or order...
Page 37 - Received, subject to the classifications and tariffs in effect on the date of issue of this original bill of lading, at , 191 — , from , the property described below, in apparent good order, except as noted (contents and condition of contents of packages unknown...
Page 88 - That any common carrier issuing such receipt or bill of lading, shall, in the event of a recovery of a judgment against, or of a satisfaction made by, such carrier, for such loss or damage, be entitled to recover from the common carrier on whose line the loss or damage shall have been sustained, an amount not in excess of the loss or damage to said property which the lawful holder of said bill of lading or receipt would otherwise have been entitled to recover against such last-mentioned carrier,...
Page 4 - should be understood to mean all expenses chargeable to the account referred to that are not labor, material, or tools. Construction and Equipment Accounts. A. Organization. B. Engineering and Superintendence. C. Right of Way. D. Track and Roadway Construction. E. Electric Line Construction. F. Real Estate used in Operation of Road. G. Buildings and Fixtures used in Operation of Road. H. Investment Real Estate. 1. Power Plant Equipment.
Page 148 - Transportation : OPERATION OF POWER PLANT. 10. Power Plant Wages. 11. Fuel for Power. 12. Water for Power. 13. Lubricants and Waste for Power Plant. 14. Miscellaneous Supplies and Expenses of Power Plant. 15. Hired Power. OPERATION OF CARS.
Page 149 - Hired equipment 23. Cleaning and sanding track 24. Removal of snow and ice TOTAL ' GENERAL: 25. Salaries of general officers 26. Salaries of clerks 27. Printing and stationery 28. Miscellaneous office expenses 29. Stores expenses 30. Stable expenses 31. Advertising and attractions 32. Miscellaneous general expenses 33. Damages 34. Legal expenses in connection with damages 35. Other legal expenses 36. Rent of land and buildings 37. Rent of tracks and terminals 38. Insurance...
Page 2 - The writer wishes to express his appreciation of the assistance rendered by many persons during the course of this investigation.
Page 149 - General: 25. Salaries of General Officers. 26. Salaries of Clerks. 27. Printing and Stationery. 28. Miscellaneous Office Expenses. 29. Stores Expenses. 30. Stable Expenses. 31. Advertising and Attractions. 32. Miscellaneous General Expenses. 33. Damages. 34. Legal Expenses in Connection with Damages. 35. Miscellaneous Legal Expenses. 36. Rent of Land and Buildings. 37. Rent of Tracks and Terminals. 38. Insurance.
Page 128 - ... said Interest return being always in the nature of a fixed or guaranteed percentage such as interest on debentures or interest on certain classes of preferred stock. In conclusion, a fixed charge is any guaranteed interest return on securities issued, which interest must be paid and deducted from net earnings, thereby leaving net profits out of which net profits regular stock dividends can be paid.

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