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" There may be included in this account for each month the applicable amount requisite to extinguish, during the interval between the date of acquisition and the date of maturity, the difference between the purchase price and the par value of securities... "
The Code of Federal Regulations of the United States of America - 第 176 頁
1991
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Form of Income and Profit and Loss Statement for Steam Roads as Prescribed ...

United States. Interstate Commerce Commission - 1912 - 36 頁
...be included in this account the portion applicable to the fiscal period of the amount requisite to extinguish (during the interval between the date of acquisition and the date of maturity) the discount or premium on funded securities of other companies owned. NOTE E. — Interest accruing on...
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Handbook of Railroad Expenses

James Shirley Eaton - 1913 - 582 頁
...be included in this account the portion applicable to the fiscal period of the amount requisite to extinguish (during the interval between the date of acquisition and the date of maturity) the discount or premium on funded securities of other companies held in sinking or other reserve funds....
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Railroad Agency Accounting: Railroad General-office Accounting

International Correspondence Schools - 1914 - 672 頁
...be included in this account the portion applicable to the fiscal period of the amount requisite to extinguish (during the interval between the date of acquisition and the date of maturity) the discount or premium on funded securities of other companies owned. NOTE E. — Interest accruing on...
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Uniform System of Accounts for Telephone Companies, as Prescribed by the ...

United States. Interstate Commerce Commission - 1915 - 84 頁
...be included in this account the portion applicable to the fiscal period of the amount requisite to extinguish (during the interval between the date of acquisition and the date of maturity) the discount or premium on funded securities of other companies held in sinking or other reserve funds....
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Railroad Accounting

William Everett Hooper - 1915 - 490 頁
...each year in this account the portion, applicable to the fiscal period, of the amount requisite to extinguish, during the interval between the date of acquisition and the date of maturity, the discount or premium on funded securities of other companies owned. Amounts thus credited or charged...
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Railway Accounting, 第 1-2 篇

Charles Steven Sikes - 1917 - 406 頁
...each year in this account the portion, applicable to the fiscal period, of the amount requisite to extinguish, during the interval between the date of acquisition and the date of maturity, the discount or premium on funded securities of other companies owned. Amounts thus credited or charged...
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American Railway Accounting: A Commentary

Henry Carter Adams - 1918 - 484 頁
...each year in this account the portion, applicable to the fiscal period, of the amount requisite to extinguish, during the interval between the date of acquisition and the date of maturity, the discount or premium on funded securities of other companies owned. Amounts thus credited or charged...
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Uniform System of Accounts for Gas and Electric Companies

Massachusetts. Dept. of Public Utilities - 1921 - 124 頁
...each year in this account the portion, applicable to the fiscal period, of the amount requisite to extinguish, during the interval between the date of acquisition and the date of maturity, the discount or premium on funded securities of other companies held in sinking or other reserve funds....
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Motor Bus Accounting Practice: By Irville Augustus May

Irville Augustus May - 1926 - 228 頁
...include each year in this account the portion applicable to the fiscal period of the amount requisite to extinguish, during the interval between the date of acquisition and the date of maturity, the discount or premium on funded securities of other companies held in sinking or other reserve funds....
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Proceedings of the American Electric Railway Association

American Electric Railway Association - 1925 - 240 頁
...be included in this account the portion, applicable to the fiscal period, of the amount requisite to extinguish during the interval between the date of acquisition and the date of maturity the discount or premium on funded securities of other companies. This account may at the option of the...
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