The Milwaukee Electric Railway and Light Company

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Excerpt from The Milwaukee Electric Railway and Light Company: Associated and Controlled Compnies, Classification of Accounts for Electric Railway Companies, Railway, Electric Light and Power Companies, Lighting Steam Heat Companies, Heating Gas Companies, Gas General. The accounts of this Classification have been arranged to meet the requirements and cover the conditions of The Milwaukee Electric Railway and Light Company, its associated and controlled Companies, and the diversified business of said Companies, in conformity with the Uniform Classification of Accounts prescribed by the Railroad Commission of Wisconsin. The accounts may be rearranged or subdivided to any extent desired or required for special conditions or purposes, provided, as laid down by the Railroad Commission of Wisconsin, they are not rearranged or subdivided in a manner that will interfere with the integrity of the general scheme, or change the basis of the charges or credits of any account, as this would absolutely destroy the purpose and value of the uniform classifications prescribed by the Commission. Accounts subdivided in conformity with these requirements of the Commission must be designated by separate subsidiary accounts, have proper and comprehensive titles, and be numbered and lettered to correspond with the primary account numbers prescribed in this Classification. Operating Expense Accounts. Operating Expense Accounts should include charges incident to the general conduct of the business, including charges credited to reserve funds designated as "Reserve Credits, " against which actual expenditures made are to be charged, current ordinary maintenance charges, as distinct from uncurrent and extraordinary maintenance charges, properly chargeable to "Reserve Fund Expenditure Accounts (Work Order Charges), " or additions and betterments, tangible and intangible captial expenditure charges, properly chargeable to "Capital Expenditure Accounts (Work Order Charges)." All Companies must use all of the primary accounts prescribed by this Classification grouped under Operating Expense Accounts. Refer to text covering instructions regarding charges and credits to Operating Expense Accounts for guidance in making charges and credits. Power Accounts. Power Accounts include the cost of electric current generated, the cost of electric current purchased, the cost of transformation and storage of same, including steam generation and power gas production, incident to the generation of electric current. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully, any imperfections that remain are intentionally left to preserve the state of such historical works.