Uniform Classification of Accounts for Span Classsearchtermclassspan B C

Cover Uniform Classification of Accounts for Span Classsearchtermclassspan B C
Uniform Classification of Accounts for Span Classsearchtermclassspan B C
California Public Utilities Commission
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This account shall include all debits pertaining to the balance sheet v. Hich are not provided for elsewhere, including debit items, the final disposition of which has not been determined.
Note. — Tlie entries in this account shall be made in sufficient detail to permit an analysis in the reports to the Railroad Commission and where necessary, separate subaccounts shall be provided.
liability side.
150. Capital Stock.
This account shall include the total par value of outstanding capital . Stock
.... In case of the issue of two or more classes of capital stock, such as common and preferred, a subaccount shall be provided for each class. If capital stock is paid for by installments, and the stock issued when fully paid, a subaccount entitled "Installments on capital stock" shall be provided, to which shall be credited the amounts of installments received by the company. When stock certificates are issued to stock- holders, the subaccount shall be charged and the appropriate capital stock account shall be credited.

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