Classification of Operating Expenses of Electric Railways: As Prescribed by the Interstate Commerce Commission in Accordance with Section 20 of the ACT to Regulate Commerce (Classic Reprint) - Hardcover

United States; Interstate Commerce Commission

Hardcover

ISBN 10: 033216795X ISBN 13: 9780332167954

Publisher: Forgotten Books, 2018

Synopsis

Master the rules that define electric railway operating costs and how they are recorded.

This guide explains how the Interstate Commerce Commission established the classification of operating expenses and the specific accounts used by electric railways. It covers class divisions, primary and group accounts, and how operators must keep records to stay in compliance.

The material lays out the structure of accounts, from way and structures to equipment and general expenses. It explains how depreciation, subaccounts, and joint arrangements may be treated, and it notes the importance of maintaining consistent data for year-to-year comparisons.

• How primary and group accounts are organized for different classes of electric railways.
• What types of expenses fall under categories like way, equipment, traffic, and general expenses.
• Rules around depreciation, temporary accounts, and inter-department allocations.
• Guidance on documentation and the proper handling of joint arrangements and power purchases.

Ideal for readers of historical regulatory accounting, railway administration, or research into early 20th‑century transportation law and practice.

Edition details

• Publisher: Forgotten Books
• Publication date: 2018
• Language: English
• ISBN 10: 033216795X
• ISBN 13: 9780332167954
• Binding: Hardcover
• Number of pages: 56