Document Type
Book
Publication Date
1913
Abstract
This classification of accounts follows closely the classification prescribed by the Interstate Commerce Commission for electric railways. Where departures have been made it was with the intent to more clearly show conditions in this state, or, in an endeavor to simplify the accounts without, however, in any way interfering with their integrity. Owing to the difference in size of railways, it is possible that a more detailed classification than that herein prescribed may be desired, in which event such additional detailed accounts, as may be deemed advisable may be opened, but they must not be rearranged or combined in any such manner as to interfere with the integrity of the scheme and thus destroy the possibility for comparison. A copy of all additional accounts and the desired subdivisions of the prescribed accounts must be filed with the Public Service Commission before such accounts are opened. All records and accounts, including those which are a refinement or subdivision, are to be open at all times to examination by the Commission. Utility acountants are requested to read the foot notes and be governed thereby, as considerable perplexity and unnecessary labor can thereby be avoided.
Relational Format
book
Recommended Citation
Montana. Public Service Commission, "Uniform classification of accounts for street railways" (1913). State Publications. 92.
https://egrove.olemiss.edu/acct_st/92
Comments
Originally published by: Montana. Public Service Commission