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 accruing acquired actual advances agents amount applicable appropriate APPROPRIATIONS OF INCOME assets assignable balance Betterments bills buildings cables capital stock carried cash central office changes charged to account classes collection Commission company's connection consideration construction Corporate Surplus cover credited debited DEDUCTIONS deposits depreciation discount dividends employees entry equipment estimated exchange expenditures fees fixed capital accounts Fixed Capital Installed franchise funded debt held include the cost income Intangible interest investments issued or assumed land lease LIABILITIES lines loss materials maturity ment MISCELLANEOUS NONOPERATING NOTE operating expense OPERATING REVENUES original paid payment period plant poles portion premium printing proportion received rents repairs reserve reserve funds respect retired salaries securities separate shown sinking stations subaccounts subscribers supplies Surplus or Deficit System Corporations telegraph telephone telephone companies term tion toll wires