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 credited to account December 31 Deficit account discount and expense distributing frames dividends employees exchange service 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 inside wires INSTALLED SINCE DECEMBER investments issued or assumed lease LIABILITIES loading coils materials and supplies ment Minor Rents MISCELLANEOUS NONOPERATING REVENUES NOTE operating expense accounts OPERATING REVENUES paid par value pay and expenses pay stations payable payment poles private branch exchange realized depreciation RENT DEDUCTIONS reserve funds revenue accounts salaries securities issued sinking funds stock issued Surplus or Deficit System Corporations tangible fixed capital taxes telephone companies telephone operations telephone plant tion Toll Lines