[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.”