Document Type
Article
Publication Date
1912
Abstract
This Form of General Balance Sheet Statement for Carriers by Water is issued in accordance with an order of the Interstate Commerce Commission, the text of which immediately precedes this letter. From and after the effective date of this order, by virtue of the provisions of the act to regulate commerce, the rules and definitions stated in the form become obligatory upon persons having direct charge of the accounts of carriers concerned, and such persons will be held responsible for proper application of them. Under the provisions of the law it is unlawful for any carrier, or for the persons in charge of its accounts, to keep accounting records concerning balance-sheet items in any other form than that here prescribed; this requirement, however, is not to be interpreted as prohibiting a carrier from making any desired analysis of balance-sheet entries for the information of stockholders or of managing officials. The schedules of accounts as outlined in this form will be incorporated in the forms for annual reports of carriers by water for the year ending December 31, 1913, and the statement of accounts in the annual report should be in accordance with the text of the form here issued.
Relational Format
article
Recommended Citation
United States. Interstate Commerce Commission, "Form of general balance sheet statement for carriers by water" (1912). Federal Publications. 211.
https://egrove.olemiss.edu/acct_fed/211