Decisions upon questions raised under classifications prescribed by the Interstate Commerce Commission for express companies in accordance with section 20 of the act to regulate commerce
Abstract
This bulletin, entitled "Accounting Bulletin No. 3," 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 express companies, that became effective on July 1, 1908. 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 Real Property and Equipment of Express Companies. Questions pertaining to the interpretation of the prescribed classifications are invited, to the end that such questions, with the answers thereto, may be published in subsequent issues of Accounting Bulletins.