Classification of Revenues and Expenses for Outside Operations, as Prescribed by the Interstate Commerce Commission for Steam Roads, in Accordance ... ACT to Regulate Commerce (Classic Reprint) - Hardcover
Synopsis
Classification of Revenues and Expenses for Outside Operations—A practical guide for rail carriers
This reference presents the formal rules used to categorize and record the revenues and expenses of services that fall outside a carrier’s core transportation operations. It explains how to keep separate accounts for outside work, when to file subaccounts, and how to measure costs and revenues to maintain clear, comparable statistics. The edition reflects the Interstate Commerce Commission’s 1908 framework, providing context for how outside services are defined and integrated with rail operations.
The book outlines what constitutes outside operations, how to allocate salaries and general expenses, and how to handle charges, credits, and depreciation. It also covers the treatment of temporary or departmental accounts and the procedures carriers must follow to ensure consistent reporting across periods. Readers will find concrete guidance on maintaining primary and subprimary accounts, as well as notes and exceptions that affect everyday accounting practice.- Understand how outside operations are defined and segregated from transportation by rail.
- Learn which expenses and revenues belong to outside operations and how to record them.
- See how to handle depreciation, renewals, and maintenance for outside facilities and equipment.
- Review guidance on reporting, filing, and oversight requirements to stay compliant.
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Classification of Revenues and Expenses for Outside Operations, as Prescribed by the Interstate Commerce Commission for Steam Roads, in Accordance With Section 20 of the Act to Regulate Commerce (Classic Reprint)
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Classification of Revenues and Expenses for Outside Operations, as Prescribed by the Interstate Commerce Commission for Steam Roads, in Accordance With Section 20 of the Act to Regulate Commerce (Classic Reprint)
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ISBN 10: 0484594680
ISBN 13: 9780484594684
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