[6] In “Accounting in Theory and Practice.”
[7] Material in parentheses is author’s.
[8] Material in parentheses is author’s.
[9] In “Auditing, Theory and Practice.”
[10] In “Modern Accounting.”
[11] In “Power for Profit.”
[12] In “Accounting Practice and Procedure.”
[13] “Handbook of Railroad Expenses,” by J. S. Eaton.
[14] In “Power for Profit.”
[15] In “Principles of Depreciation.”