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Accumulated depreciation adjusted air carrier Airlines amortization amount analyst analyzing average balance sheet bonds book value capital stock cash common stock computed Corporation cost creditors current assets current liabilities current ratio December 31 decrease deducted Deferred deposits discount dividends dollars electric Ended December 31 equipment equity extraordinary items factors federal income taxes financial and operating financial position financial statements fixed assets fixed interest gross margin historical-dollar income statement increase inventory Liabilities and Owners Lifo loans long-term debt long-term investments long-term liabilities Lynn-Dale Company marketable securities ments merchandise method net income operating assets operating expenses operating income operating revenue percent plant preferred stock price-level changes price-level gain price-level statements profit public utility purchasing power Reserve restated result retained earnings sales volume selling sold stockholders subsidiary tion total assets Total Current Total Liabilities treasury stock Trend percentages turnover unit valuation