Cost of maintenance and depreciation of cotton mills

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

Accounting and statistical requirements of the Interstate Commerce Commission: Address before the Thirty-fifth Meeting of the Railway Accounting Officers Association, Richmond, Virginia, June 13-15, 1923

When your President invited me to address your Association at its thirty-fifth annual meeting he gave me wide latitude in subject. I accepted the invitation with the thought that I might be able to say something of interest in connection with a recent statement by a prominent railroad publicist that the Interstate Commerce Commission could save the railroads more than $100,000,000 per year by limiting its calls to reasonable statistics. That statement was given wide publicity and was used by a few railroad executives to support a request that the Commission should substantially reduce its requirements

President\u27s address 1921

On this occasion, however, it is with justifiable pride that I wish to review somewhat the accomplishments of the past year. During these twelve months, the greatest volume of work ever turned out by the Association in any one year throughout its entire history has been performed. You have had before you approximately 300 subjects, to say nothing of special committee reports and other extraordinary matters. Original item in Boxno. 040

Association of American Railway Accounting Officers

The Association of American Railway Accounting Officers has sis hundred individual members, representing over 276,000 miles of railroad; also certain express companies and some water carriers, and comprising a geographical territory of United States, Canada, Mexico, South America, Cuba, Porto Rico, Philippine Islands, and South Africa. The Association was organized in 1888 and has, therefore, been in continuous existence for more than a quarter of a century

R. A. O. A. commodity classification...

Mode of access: Internet

Report of the Railway Accounting Officers Association /

Mode of access: Internet.Description based on: 36th, 1920

Agenda for annual meeting.

Mode of access: Internet

Railroad corporate accounting during federal control,

"An address delivered at the 31st annual meeting of the Railway accounting officers association, New York city, June 11 and 12, 1919."Cover-title.Mode of access: Internet

R. A. O. A. 1920 synopsis of decisions and recommendations relating to freight, passenger and disbursement accounting, July, 1888, to May, 1920, inclusive.

Mode of access: Internet

R. A. O. A. 1921 synopsis of decisions and recommendations relating to freight, passenger, disbursement and terminal accounting, July, 1888, to June, 1921, inclusive ...

On cover: Edited by E. R. Woodson.Mode of access: Internet