Other Form of Name
Gifford, Walter Sherman, 1885-
Document Type
Article
Publication Date
1914
Abstract
This Classification of Investment in Road and Equipment supersedes the Classification of Expenditures for Road and Equipment, First Revised Issue, effective July 1, 1907, with the Supplement thereto, effective July 1, 1908, and also the Classification of Expendi-ures for Additions and Betterments, First Revised Issue, effective July 1, 1910. It also supersedes conflicting instructions contained in Accounting Bulletin No. 8. The plan of merging the accounts of expenditures for additions and betterments with the accounts for investment in road and equipment provides that carriers' records shall be kept in such form that the expenditures for additions and betterments may be reported separately from those for original road, original equipment, and road extensions.
Relational Format
article
Recommended Citation
United States. Department of Commerce. Business Advisory and Planning Council. Committee on Statistical Reporting and Uniform Accounting for Industry; Gifford, Walter Sherman; Du Pont, Pierre S.; and Harriman, William A., "Classification of investment in road and equipment of steam roads" (1914). Federal Publications. 234.
https://egrove.olemiss.edu/acct_fed/234