Document Type
Article
Publication Date
1907
Abstract
In cotton mill accounting, as in practically all accounting which has to do with manufacturing processes, the division of the bookkeeping most difficult to handle successfully is that pertaining to maintenance. This term being used in its broadest sense as covering all costs of wear and tear of plant, including buildings, machinery, tools, etc. Maintenance, rightfully used in this broad sense, includes repairs, renewals, reconstruction, deterioration (or deferred maintenance) and obsolescence. We will, in this paper, view it under three primary aspects.
Relational Format
pamphlet
Series Title
Transactions, No. 82, National Association of Cotton Manufacturers, Boston, Mass., April 24-25, 1907
Recommended Citation
Colston, W. A. and Railway Accounting Officers Association, "Cost of maintenance and depreciation of cotton mills" (1907). Publications of Accounting Associations, Societies, and Institutes. 143.
https://egrove.olemiss.edu/acct_inst/143