[45] In “Engineering Valuation of Public Utilities and Factories.”

[46] In “Auditing, Theory and Practice.”

[47] In “Accounting in Theory and Practice.”

[48] P. J. Esquerré, in “Applied Theory of Accounts.”

[49] In “Auditing—Theory and Practice.”

[50] “The Principles of Bond Investment,” by Lawrence Chamberlain.

[51] Montgomery’s “Auditing, Theory and Practice.”

[52] In “Principles of Economics.”

[53] In “Political Economy.”

[54] In “Principles of Economics.”