Document Type

Article

Publication Date

1915

Abstract

This Uniform System of Accounts for Telephone Companies is issued in accordance with an order of the Interstate Commerce Commission, the text of which immediately precedes this letter. The act to regulate commerce, as amended, invests the Commission with authority to prescribe the forms of accounts to be kept by telephone companies subject to the act, and prohibits the use of any accounts other than those prescribed by the Commission. The observance of the rules and regulations stated in this system of accounts therefore becomes obligatory upon persons having direct charge of the accounts of the companies concerned, and such persons will be held responsible for their proper application. Language : eng

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