Uniform system of accounts for street or traction railway utilities

United States. Interstate Commerce Commission

Abstract

This Uniform System of Accounts for Street or Traction Railway Utilities is intended to supersede the system of accounts adopted by the Board of Public Utility Commissioners on December 3rd, 1912, and is designed to bring its accounting requirements for electric railways into closer correspondence with those of the Interstate Commerce Commission, in pursuance of Section 17 (d) of the Public Utility Act, Chapter 195, Laws of 1911, which states that any system of accounts adopted by the Board "shall conform, in so far as in the judgment of the Board is practicable, to any system adopted or approved by the Interstate Commerce Commission of the United States of America."