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Uniform classification of accounts for street railways

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Title	Uniform classification of accounts for street railways
Author	Montana. Public Service Commission
Subject	Street-railroads -- Accounting
Geographic Location	Montana
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.
Date-Issued	1913
Source	Originally published by: Montana. Public Service Commission
Rights	Original pamphlet is part of the University of Mississippi Library. American Institute of Certified Public Accountants Library Collection
Type	Text
Format	PDF page image with corrected OCR scanned at 400 dpi
Digital Publisher	University of Mississippi Library. Accounting Collection
Date-Digitally Created	2016
Language	eng
Identifier	Railway - Montana with cover

Title	Page 1
Description-Abstract	ST A T E OF M O N T A N A FOR STREET RAILWAYS Prescribed by the Public Service Commission of Montana First Issue Effective July 1st, 1913 Uniform Classification of Accounts "INDEPENDENT PUBLISHING COMPANY, HELENA, MONTANA.”

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Uniform classification of accounts for street railways

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Uniform classification of accounts for street railways

Uniform classification of accounts for street railways