Interstate Commerce Commission-Continued Accounts, uniform system of, for various carriers and companies-Continued Freight forwarders, 49 Part 440-Continued Prescribed accounts-Continued Surplus: Earned surplus accounts, 49 §§ 440.300 440.312 Instructions, 49 §§ 440.0-51-440.0-53 Heating service, persons furnishing. See Persons furnishing cars or protective services against heat or cold. Maritime carriers. See Water carriers. Motor carriers: Passengers, common and contract carriers of, 49 Part 181 §§ 181.2300-181.2360 Non-corporate capital, 49 §§ 181.2800, 181.2810 Unappropriated surplus, 49 §§ 181.2900-181.2946 Income accounts, 49 §§ 181.3000-181.8000 Amortization expense, 49 §§ 181.5100-181.5120 Income, non-operating, 49 §§ 181.6000-181.6500 Income deductions, 49 §§ 181.7000-181.7500 Income taxes, 49 § 181.8000 Lease of carrier property, 49 §§ 181.5400, 181.5500 Licenses. See Taxes and licenses. Non-operating income, 49 §§ 181.6000-181.6500 Operating revenues, 49 §§ 181.3000-181.3900 Operation and maintenance expenses, 49 §§ 181.4000181.4696 Rents, operating, 49 §§ 181.5300-181.5390 Taxes and licenses, 49 §§ 181.5200-181.5250 Income taxes, 49 § 181.8000 Commission's order prescribing accounts, 49 § 181.00-1 Definitions, 49 §§ 181.01-1-181.01-40 General instructions, 49 §§ 181.02-1-181.02-30 Accounting period, 49 § 181.02-3 Classification of carriers, 49 § 181.02-1 Clearing accounts; purpose, 49 § 181.02-16 Contingent assets and liabilities, 49 § 181.02-18 Current assets, 49 § 181.02-10 Delayed items, 49 § 181.02-7 Depreciation accounting, 49 § 181.02-25 Discount; expense and premium: On capital stock, 49 § 181.02-12 On long-term obligations, 49 § 181.02-13 Discount or premium on securities of other companies, 49 § 181.02-11 Employees, pay and expenses of, 49 § 181.02-28 Insurance, 49 § 181.92-27 Interstate Commerce Commission-Continued Accounts, uniform system of, for various carriers and companies—Continued Passengers, common and contract carriers of, 49 Part 181-Continued Item lists; interpretation, 49 § 181.02-5 Joint expenses, 49 § 181.02-29 Opening entries, 49 § 181.02-6 Property: Common property, 49 § 181.02-24 Recorded at cost, 49 § 181.02-19 Retired, 49 § 181.02-21 Purchased property, 49 § 181.02-20 Rent and lease of carrier property, 49 §§ 181.02-22, 181.92-30 Transfer of property, 49 § 181.92-23 Questions, submission of, 49 § 181.02-4 Records, 49 § 181.02-2 Repairs, cost of, 49 § 181.02-26 Reserves, deduction of, 49 § 181.02-17 Revenue and expense items; spreading of unusual income, 49 § 181.02-9 Securities: Book cost of securities owned, 49 § 181.02-15 Company securities owned, 49 § 181.02-14 Discount or premium on securities of other companies, 49 § 181.02-11 Unaudited items, 49 § 181.02-8 Order of Commission prescribing accounts, 49 § 181.00–1 Balance sheet accounts, 49 §§ 181.1000-182.2948 Asset side: Current assets, 49 §§ 182.1000-182.1190 Deferred debits, 49 §§ 182.1880-182.1890 Intangible property, 49 §§ 182.1500-182.1550 Investment, securities and advances, 49 §§ 182.1600, 182.1650 Miscellaneous debit items; discount on capital stock, reacquired securities, etc., 49 §§ 182.1900-182.1990 Tangible property, 49 §§ 182.1200-182.1400 Liability side: Advances payable, 49 §§ 182.2200, 182.2250 Capital stock, 49 §§ 182.2700-182.2730 Current liabilities, 49 §§ 182.2000-182.2190 Deferred credits, 49 §§ 182.2400, 182.2450 Equipment and other long-term obligations, 49 Non-corporate capital, 49 §§ 182.2800, 182.2810 Unappropriated surplus, 49 §§ 182.2900-182.2948 Income accounts, 49 §§ 182.3000-182.8800 Amortization expense, 49 §§ 182.5150-182.5155 Income taxes, 49 § 182.8800 Lease of distinct operating unit, 49 §§ 182.5400, 182.5500 Operating revenues, 49 §§ 182.3000-182.3900 Operation and maintenance expenses, 49 §§ 182.4000 182.4696 Interstate Commerce Commission-Continued Accounts, uniform system of, for various carriers and companies-Continued Property, common and contract carriers of, class 1, 49 Part 182-Con. Income accounts-Continued Taxes and licenses, 49 §§ 182.5200-182.5250 Income taxes, 49 § 182.8800 Commission's order prescribing accounts, 49 § 182.00 Definitions, 49 § 182.00-1 General instructions, 49 §§ 182.01-182.01-27 Accounting period, 49 § 182.01-3 Allocation of expenses between line haul and pickup and delivery, 49 § 182.01-27 Capital stock, 49 § 182.01-16 Charges to be just and reasonable, 49 § 182.01-4 Classification of carriers, 49 § 182.01-1 Clearing accounts, 49 § 182.01-10 Contingent assets and liabilities, 49 § 182.01-15 Current assets, 49 § 182.01-13 Current liabilities, writing off, 49 § 182.01-14 Delayed items, 49 § 182.01-8 Depreciation and amortization, 49 § 182.01-23 Employees, pay and expenses of, 49 § 182.01-11 Equipment and long-term obligations, 49 § 182.01-17 Insurance, 49 § 182.01-22 Interpretations of prescribed accounting, 49 § 182.01-5 Joint facilities, 49 § 182.01-25 Maintenance, cost, 49 § 182.01-12 Opening entries, 49 § 182.01-7 Operating, 49 § 182.01-19 Retirement of, 49 § 182.01-21 Transfer of, 49 § 182.01-20 Records, 49 § 182.01-2 Reserves, deduction of, 49 § 182.01-26 Securities owned, book cost of, 48 § 182.01-18 Taxes and licenses, 49 § 182.01-24 Unaudited items, 49 § 182.01-9 Order of Commission prescribing accounts, 49 § 182.00 Persons furnishing cars or protective services against heat or cold, 49 Part 24 Credits, 49 §§ 24.850-24.897 Debits, 49 §§ 24.801-24.846 Special instructions, 49 §§ 24.01-81-24.01-89 Equipment, investment in. See Investment in property and equipment. Definitions, 49 § 24.01-8 Delayed items, 49 § 24.01-4 Interpretation of item lists, 49 § 24.01-6 Persons for whom this system of accounts is prescribed, 49 § 24.01-1 Securities or other assets pledged, 49 § 24.01-5 Submission of questions, 49 § 24.01-7 Unaudited items, 49 § 24.01-3 Heater service; revenues and expenses. See Operating expenses; and Income accounts: Income credits, 49 §§ 24.601-24.617 Income debits, 49 §§ 24.625-24.641 Special instructions; income accounts defined, 49 § 24.01-61 Introduction; order of Commission, 49 § 24.00 Interstate Commerce Commission-Continued Accounts, uniform system of, for various carriers and companies-Continued Persons furnishing cars or protective services, 49 Part 24—Continued Investment in property and equipment: Property accounts, 49 §§ 24.1-24.50 Special instructions, 49 §§ 24.01-11-24.01-16 Operating expenses: Car service, 49 §§ 24.301-24.338 General; salaries, pensions, rents, repairs, etc., 49 §§ 24.550-24.569 Ice and salt, 49 §§ 24.351-24.395 Miscellaneous; ventilation, curtains, papering, etc., 49 §§ 24.501 24.515 Refrigeration service, 49 §§ 24.401-24.438 Special instructions, 49 §§ 24.01-31-24.01-51 Operating revenues: Car service, 49 §§ 24.101-24.103 Heater service, 49 §§ 24.120-24.124 Other services; ventilation, cleaning, ice and salt, etc., 49 §§ 24.13024.133 Refrigeration service, 49 §§ 24.110-24.114 Special instructions, 49 §§ 24.01-21-24.01-23 Profit and loss: Profit and loss credits, 49 §§ 24.701, 24.704 Profit and loss debits, 49 §§ 24.710-24.721 Special instructions; profit and loss accounts, 49 § 24.01-71 Property, investment in. See Investment in property and equipment. Refrigeration service; revenues and expenses. See Operating expenses; and Operating revenues. Pipe line companies, 49 Part 20 Balance sheet: Balance-sheet accounts: Corporate surplus, 49 §§ 20.80-20.82 Current assets, 49 §§ 20.9-20.20 Current liabilities, 49 §§ 20.58-20.69 Deferred credits and reserves, 49 §§ 20.70-20.79 Deferred debits, 49 §§ 20.21-20.28 Investments, 49 §§ 20.1-20.8 Long-term debt, 49 §§ 20.55-20.57 Instructions, 49 §§ 20.0-20-20.0-30 Carrier-property accounts: Gathering lines, 49 §§ 20.101-20.116 Text pertaining to, 49 § 20.100 Instructions, 49 §§ 20.0-31-20.0-39 Clearing accounts: Clearing accounts: Machine tools and machinery; maintenance, 49 § 20.804 Shop expenses, 49 § 20.802 Vehicles and other work equipment expenses, 49 § 20.801 Earned surplus: Earned surplus accounts: Credit, 49 §§ 20.301-20.304 Debit, 49 §§ 20.312-20.317 Instructions; purpose of earned surplus accounts, 49 § 20.0-41 Income: Income accounts: Credit, 49 §§ 20.401-20.410 Debit, 49 §§ 20.411-20.424 Instructions, 49 §§ 20.0-51-20.0-53 Interstate Commerce Commission-Continued Accounts, uniform system of, for various carriers and companies-Continued Pipe line companies, 49 Part 20-Continued Introduction: Definitions, 49 § 20.0-2 Delayed items, 49 § 20.0-4 Depreciation accounting, 49 § 20.0-8 Foreign exchange; profits and losses from, 49 § 20.0-5 General instructions, 49 § 20.0-0 Interpretation of item lists, 49 § 20.0-6 Questions; submission of, 49 § 20.0-7 Records, 49 § 20.0-1 Unaudited items, 49 § 20.0-3 List of accounting units of property, 49 Part 20, Appendix A Instructions, 49 §§ 20.0-71-20.0-79 General office, 49 §§ 20.631-20.633 General office, 49 §§ 20.781-20.783 General office, 49 §§ 20.681-20.683 Operating revenues: Instructions, 49 §§ 20.0-61-20.0-63 Gathering lines, 49 §§ 20.501-20.504 Railroads. See Electric railways; and Steam roads. protective services against heat or cold. Steam roads, 49 Part 10 See Persons furnishing cars or Balance sheet, general, and balance sheet accounts. See Income, profit and loss, and general balance sheet. Car miles and car-mile accounts. Expense accounts: See also Operating expenses. Maintenance: See Miles. Of equipment, 49 §§ 10.300-10.338 Of roadway, 49 §§ 10.200-10.281 Miscellaneous operations, 49 §§ 10.440-10.448 Operating expenses, condensed classification of, 49 § 10.480 Transportation, 49 §§ 10.370-10.420 Income, profit and loss, and general balance sheet: General balance sheet: General balance sheet accounts: Credit, 49 §§ 10.751-10.790 Debit, 49 §§ 10.701-10.729 Special instructions, 49 §§ 10.08-10.08-9 |