Administrative Supervision of Railways under the Twentieth Section of the Act to Regulate Commerce
Henry C. Adams
The Quarterly Journal of Economics, 1908, vol. 22, issue 3, 364-383
Abstract:
The twentieth section in the Act of 1887 was ineffective, 364–365.—Three provisions in the amended section: monthly reports, uniform accounts, special examiners, 365–367.—Operating and capital accounts, and their new supervision, 368.—The four principles underlying the Commission's accounting scheme, 370.—Discount on securities not to be carried as an asset, 370.—Depreciation and betterments accounts regulated, 371.—Surplus to be accurately stated, 372.—Industrial importance of the scheme: greater stability in railway securities, 372–376.—Clarifies relation of rates to cost, 376–377.—Wider influence of confidence in railway accounts, 377–379.—Conclusion; administrative supervision, rather than procedure in the courts, initiated by this regulation of accounts, 379–383.
Date: 1908
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