Classification of Income, Profit and Loss, and General Balance Sheet Accounts for Steam Roads: Prescribed by the Interstate Commerce Commission in Acc by U. S. Interstate Commerce CommissionClassification of Income, Profit and Loss, and General Balance Sheet Accounts for Steam Roads: Prescribed by the Interstate Commerce Commission in Acc by U. S. Interstate Commerce Commission

Classification of Income, Profit and Loss, and General Balance Sheet Accounts for Steam Roads…

byU. S. Interstate Commerce Commission

Paperback | December 7, 2018

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Excerpt from Classification of Income, Profit and Loss, and General Balance Sheet Accounts for Steam Roads: Prescribed by the Interstate Commerce Commission in Accordance With Section 20 of the Act to Regulate Commerce; Issue of 1914; Effective on July 1, 1914

When the compensation for the use of equipment held under lease covers only rent and depreciation (the lessee being responsible for the current repairs) the lessor shall determine the proportion of the gross rent applicable to rent and that applicable to depreciation. The lessor shall credit the portion cover ing rent to the appropriate rent account in Income, and the portion covering depreciation to the accrued depreciation account for equipment. The lessee shall charge the portion covering rent to the appropriate rent account in Income, and the portion covering depreciation to the appropriate depreciation account in Operating Expenses.

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Title:Classification of Income, Profit and Loss, and General Balance Sheet Accounts for Steam Roads…Format:PaperbackDimensions:66 pages, 9 × 6 × 0.14 inPublished:December 7, 2018Publisher:FB&C LtdLanguage:English

The following ISBNs are associated with this title:

ISBN - 10:0243907737

ISBN - 13:9780243907731

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