Classification of Operating Expenses, Operating Revenues and Expenditures for Road and Equipment (Classic Reprint): For the Use of Electric Railways - Tapa blanda
Sinopsis
Clarify and standardize electric railway accounting for easier comparison
This book presents the standard classification of operating expenses, revenues, and expenditures for electric railways, designed to be simple enough for small companies to use while flexible for larger systems. It chronicles the evolution of the classification, includes guidance from industry committees, and notes how federal and state bodies have influenced the final form. The text emphasizes uniform treatment across companies and outlines how to apply the rules in common accounting questions.
- Explains the purpose and benefits of a uniform classification system for electric railways.
- Describes how committees and regulators shaped the standard accounts and reporting forms.
- Offers examples and case-based guidance on allocating costs and depreciation.
- Shows how to apply the classification across different sizes and types of electric roads.
This edition is a practical reference for managers, accountants, and auditors working with electric railway finances. Ideal for readers seeking a consistent framework to compare performance and ensure compliant reporting.
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Reseña del editor
Excerpt from Classification of Operating Expenses, Operating Revenues and Expenditures for Road and Equipment: For the Use of Electric Railways
Gentlemen: During the past year the classification of accounts for electric railways has been a very active subject. Both the Interstate Commerce Commission and the Public Service Commissions of the First and Second Districts of New York have issued tentative classifications which have kept the question prominently before the attention of electric railroad interests as a whole. It is safe to say that at no time in the history of the industry has the question of accounting been considered of such vital moment and so occupied the attention of not only the account ing officers, but also the managers and presidents of the roads.
In order that there may be a clear understanding of the situation, let us refer briefly to matters occurring in the early days of this association.
The Street Railway Accountants' Association was organized at Cleve land, Ohio, March, 1897. At that time a paper, entitled Suggestions for a Standard System of Accounts, Classification of Operating Expense Accounts and Form of Report That Will Admit of Comparison and Diffuse Information Between Companies, was presented to the convention by Mr. C. N. Duffy, then secretary and treasurer of the Citizens' Street Railway Company of St. Louis. One quotation alone from that paper is suggestive in view of recent developments.
About the Publisher
Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com
This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
Reseña del editor
Excerpt from Classification of Operating Expenses, Operating Revenues and Expenditures for Road and Equipment: For the Use of Electric Railways
To the American Street and Interurhan Railway Accountants Association:
Gentlemen: - During the past year the classification of accounts for electric railways has been a very active subject. Both the Interstate Commerce Commission and the Public Service Commissions of the First and Second Districts of New York have issued tentative classifications which have kept the question prominently before the attention of electric railroad interests as a whole. It is safe to say that at no time in the history of the industry has the question of accounting been considered of such vital moment and so occupied the attention of not only the accounting officers, but also the managers and presidents of the roads. In order that there may be a clear understanding of the situation, let us refer briefly to matters occurring in the early days of this association. The Street Railway Accountants Association was organized at Cleveland, Ohio, March, 1897. At that time a paper, entitled Suggestions for a Standard System of Accounts, Classification of Operating Expense Accounts and Form of Report That Will Admit of Comparison and Diffuse Information Between Companies, was presented to the convention by Mr. C.N. Duffy, then secretary and treasurer of the Citizens Street Railway Company of St. Louis. One quotation alone from that paper is suggestive in view of recent developments.
The one object that should be uppermost in the mind of the accounting officer of a street railway is to keep his operating expense accounts in such a way that the management of the road will profit by the information. In order to have a classification of operating expense accounts that will admit of this, there is great danger of having too much subdivision and itemization. This necessitates not only a mass of figures, but a corresponding amount of detail work that sometimes proves unwieldy.
At this convention there was appointed a Standing Committee for the Standard Classification of Operating Expense Accounts, etc. This committee was active in its work and submitted a report to the first annual convention, at Niagara Falls, October, 1897, which report was the subject of animated discussion by the convention. Again, at the second annual convention of the association, at Boston in September, 1898, they submitted a revised report, which was adopted and the classification recommended for general adoption by the members of the association.
That classification called for 39 operating expense accounts and, with some minor alterations, has remained the standard of this association up to the present time. Its simplicity was its chief recommendation, making it possible for the smallest companies to keep their accounts in accordance with the classification without undue trouble or expense.
About the Publisher
Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com
This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
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Classification of Operating Expenses (Classic Reprint)
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Paperback. Condición: New. Print on Demand. This extensive guidebook for accountants and professionals in electric railway operations covers a wide range of topics essential for the maintenance and operation of electric railways. The authors provide a thorough review of accounting practices, presenting a uniform system of accounts that can be adopted by electric railways of all sizes. Each account is fully described and illustrated with examples to ensure clear understanding and accurate implementation. The book also addresses various aspects of electric railway operations, such as the maintenance of way and structures, equipment, traffic management, and general expenses. By incorporating historical data and the latest industry practices, the authors present a comprehensive framework for managing the financial and operational aspects of electric railways. This book will be a valuable resource for accountants, auditors, and financial managers in the electric railway industry, as well as for professionals seeking a deeper understanding of the subject. This book is a reproduction of an important historical work, digitally reconstructed using state-of-the-art technology to preserve the original format. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in the book. print-on-demand item. Nº de ref. del artículo: 9781332325337_0
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Classification of Operating Expenses, Operating Revenues and Expenditures for Road and Equipment For the Use of Electric Railways Classic Reprint
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Classification of Operating Expenses, Operating Revenues and Expenditures for Road and Equipment For the Use of Electric Railways Classic Reprint
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Classification of Operating Expenses, Operating Revenues and Expenditures for Road and Equipment : For the Use of Electric Railways (Classic Reprint)
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Forgotten Books, 2015
ISBN 10: 1332325335
ISBN 13: 9781332325337
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Condición: Hervorragend. Zustand: Hervorragend | Sprache: Englisch | Produktart: Bücher | Keine Beschreibung verfügbar. Nº de ref. del artículo: 26099041/1
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