Decisions upon questions raised under classifications prescribed by the Interstate Commerce Commission for electric railways in accordance with section 20 of the act to regulate commerce
Abstract
This bulletin, entitled "Accounting Bulletin No. 2," contains the final answers to a series of questions submitted to the Bureau of Statistics and Accounts in relation to the accounting classifications, prescribed by the Commission for electric railway companies, that became effective on January 1, 1909. The cases selected are regarded as important for the reason that they make clear the meaning or application of the text descriptive of the primary accounts covered by the Classification of Operating Expenses, the Classification of Operating Revenues, and the Classification of Expenditures for Road and Equipment of Electric Railways. As a matter of information it may be proper to state that the answers to questions recorded in this bulletin have received the approval of the Committee on Standard Classification of Accounts, of the American Street and Interurban Railway Accountants' Association.