American Railroad Economics: A Text-book for Investors and Students

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Macmillan, 1913 - 295 páginas
 

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Página 187 - ... a stated period, the returns upon investments accrued during the period, the disbursements and the obligations incurred that affect the amounts so received or accrued, the disposition or allocation of the income accrued and the net balance of income (or loss) carried to the Profit and Loss Account. Where...
Página 188 - Dividends declared on stocks owned or controlled Interest accrued on funded debt owned or controlled Interest on other securities, loans, and accounts...
Página 235 - ... by any disposition of net profits made solely at the option of the corporation, by accounting adjustments not properly attributable to the period, or by miscellaneous losses or gains not provided for elsewhere.
Página 23 - If cumulative, the amount by which the dividend at any dividend period fails to reach the stipulated rate is carried forward to continue as a claim upon dividends until satisfied; if noncumulative, such amount lapses. If a...
Página v - THE PRINCIPLES OF BOND INVESTMENT BY LAWRENCE CHAMBERLAIN With Kountze Brothers, Bankers, New York Lecturer on Finance at the New York University School of Commerce, Accounts and Finance 551 pages. With 19 charts. 8vo. Cloth. Price $5.00 net, by mail $5.20 The first work to treat bond investment as an applied science. It presents a comprehensive and careful analysis of all classes of bonds and shows how to estimate their value. Each chapter has had the careful scrutiny of some specialist...
Página 191 - Recapitulation of expenses: Maintenance of way and structures Maintenance of equipment .... Traffic expenses ...... Transportation expenses ..... General expenses ...... Total operating expenses .... Ratio of operating expenses to operating revenues 72.44 State of New Hampshire.
Página 235 - This account or summary is the connecting link between the income account and the balance sheet. It summarizes the changes in the corporate surplus or deficit during a given fiscal period resulting from the...
Página 188 - Miscellaneous Rents. Separately Operated Properties — Loss Interest Accrued on Funded Debt. Other Interest, Sinking Funds Chargeable to Income, Other Deductions. Total deductions from Gross Corporate Income: Net Corporate Income...
Página 183 - ... be chargeable to the accounts of this classification, is abandoned or withdrawn from service and not replaced, the cost (estimated, if not known) should be credited to the account provided herein for such property ; proper account should be taken of any salvage; the reserve accounts for abandonment and accrued depreciation should be debited with the amounts, if any, previously credited thereto with respect to the property abandoned or withdrawn, and the difference between the salvage plus the...

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