Uniform System of Accounts for Telephone Companies, as Prescribed by the Interstate Commerce Commission, in Accordance with Section 20 of the Act to Regulate Commerce |
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Common terms and phrases
account should include accounting company Amortization APPROPRIATIONS OF INCOME APPROPRIATIONS OF SURPLUS assets balance-sheet statement book value capital stock cash central office chargeable charged to account Commission company's Corporate Surplus cost or book credited to account December 31 Deficit account discount and expense distributing frames dividends employees fiscal period fixed capital accounts FIXED CAPITAL INSTALLED following subaccounts franchise include all revenues include the amount include the cost included in account Income Account INCOME STATEMENT inside wires INSTALLED SINCE DECEMBER INSTRUCTIONS PERTAINING INTERSTATE COMMERCE COMMISSION investments issued or assumed lease LIABILITIES loading coils ment Minor Rents MISCELLANEOUS NONOPERATING REVENUES NOTE operating expense accounts paid par value pay and expenses pay stations payable payment poles private branch exchange reacquired realized depreciation RENT DEDUCTIONS reserve funds salaries securities issued Surplus or Deficit System Corporations tangible fixed capital taxes telephone companies telephone operations telephone plant TEXT EXPLANATORY tion Toll Lines