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" When such securities are sold at a premium the proportion of such premium assignable to the time between the date of the actual issuance of the securities and the time when the property acquired or the improvement made becomes available for service shall... "
Reports: Opinions, Decisions, and Orders
by United States. Federal Power Commission - 1940
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Classification of Expenditures for Real Property and Equipment of Carriers ...

United States. Interstate Commerce Commission - 1912 - 32 pages
...Such proportion of discount and debt expense as is equitably assignable to the period between the sale of the securities and the time when the property acquired or the improvements constructed become available for service should be included in the property account. Discount...
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Classification of Investment in Pipelines: Pipe Line Operating Revenues and ...

United States. Interstate Commerce Commission - Petroleum - 1914 - 52 pages
...securities are sold at a premium, the proportion of such premium assignable to the time between the date of the actual issuance of the securities and the time...acquired or the improvement made becomes available for service shall be credited to the accounts of this classification. These accounts shall also include...
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Railroad Accounting

William Everett Hooper - Railroads - 1915 - 494 pages
...securities are sold at a premium the proportion of such premium assignable to the time between the date of the actual issuance of the securities and the time...acquired or the improvement made becomes available for service shall be credited to this account. This account shall also include such proportion of the discount...
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Uniform System of Accounts for Telephone Companies, as Prescribed by the ...

United States. Interstate Commerce Commission - Telegraph - 1915 - 84 pages
...expense on funded debt as is equitably assignable to the period between the date of the issuance of securities and the time when the property acquired or the improvement made through such issuance becomes available for the service for which it is intended. The proportion of...
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Valuation, Depreciation and the Rate-base

C. E. Grunsky, Carl Ewald Grunsky - Public utilities - 1916 - 406 pages
...securities are sold at a premium the proportion of such premium assignable to the time between the date of the actual issuance of the securities and the time...acquired or the improvement made becomes available for service shall be credited to this account. " This account shall also include such proportion of the...
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Valuation, Depreciation and the Rate-base

C. E. Grunsky, Carl Ewald Grunsky - Public utilities - 1916 - 408 pages
...securities are sold at a premium the proportion of such premium assignable to the time between the date of the actual issuance of the securities and the time...acquired or the improvement made becomes available for service shall be credited to this account. " This account shall also include such proportion of the...
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Railway Accounting, Parts 1-2

Charles Steven Sikes - Railroads - 1917 - 398 pages
...securities are sold at a premium, the proportion of such premium assignable to the time between the date of the actual issuance of the securities and the time...acquired or the improvement made becomes available for service shall be credited to this account. This account shall also include such proportion of the discount...
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Railway Accounting, Parts 1-2

Charles Steven Sikes - Railroads - 1917 - 406 pages
...and betterments, as is equitably assignable to the period between the date of the actual issuance of securities and the time when the property acquired...made becomes available for the service for which it is intended. The proportion of discount and expense thus chargeable shall be determined by the ratio...
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American Railway Accounting: A Commentary

Henry Carter Adams - Railroads - 1918 - 494 pages
...securities are sold at a premium the proportion of such premium assignable to the time between the date of the actual issuance of the securities and the time...acquired or the improvement made becomes available for service shall be credited to this account. the property acquired or the improvement made becomes available...
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American Railway Accounting: A Commentary

Henry Carter Adams - Railroads - 1918 - 484 pages
...property acquired or the improvement made becomes available for service shall be credited to this account. the property acquired or the improvement made becomes available for the service for which it is intended. The proportion of discount and expense thus chargeable shall be determined by the ratio...
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