Classification of Operating Expenses, Operating Revenues and Expenditures for Road and Equipment (Classic Reprint): For the Use of Electric Railways: For the Use of Electric Railways (Classic Reprint) - Softcover

Inhaltsangabe

Clarify and standardize electric railway accounting for easier comparison
This book presents the standard classification of operating expenses, revenues, and expenditures for electric railways, designed to be simple enough for small companies to use while flexible for larger systems. It chronicles the evolution of the classification, includes guidance from industry committees, and notes how federal and state bodies have influenced the final form. The text emphasizes uniform treatment across companies and outlines how to apply the rules in common accounting questions.

• Explains the purpose and benefits of a uniform classification system for electric railways.


• Describes how committees and regulators shaped the standard accounts and reporting forms.


• Offers examples and case-based guidance on allocating costs and depreciation.


• Shows how to apply the classification across different sizes and types of electric roads.

This edition is a practical reference for managers, accountants, and auditors working with electric railway finances. Ideal for readers seeking a consistent framework to compare performance and ensure compliant reporting.

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