Classification of Operating Expenses of Carriers by Water: As Prescribed by the Interstate Commerce Commission in Accordance With Section 20 of the Act to Regulate Commerce (Classic Reprint) - Hardcover

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9780484050036: Classification of Operating Expenses of Carriers by Water: As Prescribed by the Interstate Commerce Commission in Accordance With Section 20 of the Act to Regulate Commerce (Classic Reprint)

Hardcover

ISBN 10: 0484050036 ISBN 13: 9780484050036

Publisher: Forgotten Books, 2020

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A practical guide to classify operating expenses for water carriers.

This official framework, issued by the Interstate Commerce Commission, helps carriers record costs consistently and compare results year to year.

This publication explains how expenses are defined and organized into primary groups, from maintenance and traffic to transportation and general costs. It also covers how small carriers can use a streamlined set of accounts and how depreciation and depreciation-related decisions are handled within the classification.

How costs are grouped into Major Accounts and Subaccounts for clear accounting.
Options for small carriers to limit their accounts while staying compliant.
Guidance on depreciation, renewals, and how to treat rents and charters.
Practical notes to maintain consistency across years and avoid misclassification.

Ideal for readers involved in shipping, carrier accounting, or transport finance seeking a clear, official framework for expense classification.

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