Interstate Commerce Commission Reports: Reports and Decisions of the Interstate Commerce CommissionU.S. Government Printing Office, 1927 |
Další vydání - Zobrazit všechny
Běžně se vyskytující výrazy a sousloví
alleges applicable Arkansas Asso average basis carloads carriers Cartersville Cents Cents cents per 100 Chicago class rates coal COMMISSION DIVISION commodity rates complainant contend cost cottonseed meal crushed stone defendants depreciation accounting depreciation charges depreciation reserve destinations distance district Duluth earnings fiber or shavings filed Fort Worth found unreasonable fourth-section freight Grain and grain grain products gravel haul Illinois Indiana intermediate interstate interstate commerce act Iowa iron and steel Jersey City Kans Kansas City less-than-carload linters Louis Louisiana lumber Memphis Meridian miles mills Mississippi River Mississippi Valley Missouri Montgomery Nashville North official classification Ohio River Okla Oklahoma Orleans Pacific pipe points of origin pounds prescribed present rates proposed rates RAILROAD COMPANY rates assailed rates charged reasonable route rule Sand scale shipped shippers Smackover South Dakota Southern switching tariff Tenn Texas tion ton-mile track traffic transit undue prejudice unduly prejudicial western Wisconsin
Oblíbené pasáže
Strana 365 - It is not easy to fix at any given time the amount of depreciation of a plant whose component parts are of different ages with different expectations of life. But it is clear that some substantial allowance for depreciation ought to have been made in
Strana 312 - Depreciation" means the loss in service value not restored by current maintenance, and incurred in connection with the consumption or prospective retirement of physical property in the course of service from causes against which the carrier Is not protected by insurance, which are known to be in current operation, and whose effect can be forecast with a reasonable approach to accuracy.
Strana 364 - The cost of reproduction is one way of ascertaining the present value of a plant like that of a water company, but that test would lead to obviously incorrect results, if the cost of reproduction is not diminished by the depreciation which has come from age and use.
Strana 308 - The Commission shall, as soon as practicable, prescribe, for carriers subject to this Act, the classes of property for which depreciation charges may properly be included under operating expenses, and the percentages of depreciation which shall be charged with respect to each of such classes of property, classifying the carriers as it may deem proper for this purpose.
Strana 294 - The rate of depreciation should be fixed so as to distribute, as nearly as may be, evenly throughout the life of the depreciating property, the burden of repairs and the cost of capital consumed in operations during a given month or year, and should be based upon the average life of the units comprised in the respective classes of property.
Strana 355 - When second-hand equipment acquired is in such physical condition that it is necessary to make extensive repairs to it to bring it up to the standard required by the carrier, the cost of such repairs shall be included in the account appropriate for the cost of the equipment.
Strana 366 - It is also to be noted that the depreciation in question is not that which has been overcome by repairs and replacements, but is the actual existing depreciation in the plant as compared with the new one. It would seem to be inevitable that in many parts of the plant there should be such depreciation, as, for example, in old structures and equipment remaining on hand. And when an estimate of value is made on the basis of reproduction new, the extent of existing depreciation should be shown and deducted.
Strana 355 - NOTE A. — A comprehensive statement of the estimated amount necessary to reconstruct a road in accordance with the above provision shall be made to the Commission as soon as the estimate is made. NOTE B.— When the work of reconstruction of road purchased...
Strana 268 - ' as applied to depreciable property, means the loss in service value (see definition 35) not restored by current maintenance, incurred in connection with the consumption or prospective retirement of property in the course of service from causes against which the carrier is not protected by insurance, which are known to be in current operation.
Strana 314 - ... of this section) ; training employees for maintenance work; inspecting and testing after repairs have been made; and an equitable proportion of the cost of local plant administration, general plant supervision and engineering. (b) The cost of repairs does not Include...