Document Type
Article
Publication Date
1916
Abstract
Systems of accounts for telephone companies subject to the jurisdiction of the Interstate Commerce Commission have been issued under the authority contained in section 20 of the Act to regulate commerce. The Uniform System of Accounts for Class A and Class B Telephone Companies became effective January 1, 1913, and a supplement thereto became effective on January 1, 1915. The Uniform System of Accounts for Class C Telephone Companies became effective on January 1, 1915. This accounting bulletin contains answers to accounting questions which have been raised since the issuance of the systems of accounts and is published in order that uniformity may be had in the application of the rules laid down in the systems of accounts. It is supplementary to, and should be used in conjunction with, the systems of accounts prescribed for Class A, Class B, and Class C companies.
Relational Format
article
Series Title
Accounting Bulletin No. 11
Recommended Citation
United States. Interstate Commerce Commission, "Interpretations of accounting classifications embodied in the Uniform systems of accounts for telephone companies (Classes A, B, And C)" (1916). Federal Publications. 245.
https://egrove.olemiss.edu/acct_fed/245