REPORT OF COMMITTEE ON UNIFORM HIGHWAY ACCOUNTING, PROGRESS REPORT ON DEVELOPMENT OF A SYSTEM

A PREVIOUS PROGRESS REPORT TO NOVEMBER 1936 IS FOUND IN THE PROCEEDINGS, HIGHWAY RESEARCH BOARD, VOLUME 16, PAGE 46. SUBSEQUENTLY, 8 REGIONAL CONFERENCES WERE HELD TO CONTACT THE MAINTENANCE ENGINEERS AND THE CHIEF ACOUNTANTS OF THE SEVERAL STATES. A SPECIAL SUBCOMMITTEE WAS APPOINTED, CONSISTING OF ONE MEMBER AT LARGE AND 8 REGIONAL REPRESENTATIVES, EACH OF WHOM PROCEEDED TO VISIT AND CONFER WITH EACH STATE HIGHWAY DEPARTMENT IN HIS REGION. UPON COMPLETION OF THESE VISITS, THE SUBCOMMITTEE MET AT AMES, IOWA, JUNE 22-25, 1937, AGREED UPON THE GENERAL FEATURES OF A SYSTEM OF UNIFORM HIGHWAY ACCOUNTS, AND ASSIGNED THE PREPARATION OF TENTATIVE MANUSCRIPT SECTIONS THEREOF TO A WRITING COMMITTEE OF FOUR. THIS WRITING COMMITTEE MET AT WASHINGTON D. C., SEPTEMBER 20-26, 1937, AND COMPLETED A REPORT WHICH AS PRESENTED, DISCUSSED, AND ADOPTED SEPTEMBER 27-30, AT THE BOSTON MEETING OF THE AMERICAN ASSOCIATION OF STATE HIGHWAY OFFICIALS, BY BOTH THE ASSOCIATION'S FULL COMMITTEE ON UNIFORM ACCOUNTING AND BY ITS COMMITTEE ON ADMINISTRATION. THE MAINTENANCE COMMITTEE CONCURRED. THE EXECUTIVE COMMITTEE HAS SUBMITTED THE RECOMMENDATIONS TO THE STATES FOR LETTER BALLOT. INCLUDED IN THE REPORT THUS ADOPTED IS A SYSTEM OF HIGHWAY MAINTENANCE COST ACCOUNTS; IT IS PROPOSED THAT THIS SHALL CONSTITUTE ONE OF THE SECTIONS IN THE FINAL UNIFORM HIGHWAY ACCOUNTING MANUAL. ALSO INCLUDED IS A PLAN FOR ACTIVE FURTHER WORK DURING 1937-1938. FOR THIS WORK, THE UNITED STATES HAS BEEN DIVIDED INTO TEN REGIONS, IN WHICH TEN REGIONAL CONFERENCES ARE BEING HELD FOR THE STUDYING CONSTRUCTION COST CLASSIFICATIONS, EQUIPMENT COSTS, ADMINISTRATIVE EXPENSE, AND FIXED CAPITAL, INCOME, BALANCE SHEET AND GENERAL LEDGER ACCOUNTS, INCLUDING DEPRECIATION ACCOUNTS FOR ALL FIXED-CAPITAL PROPERTY. WHEN FINISHED, THE MANUAL WILL CONTAIN CLASSIFICATIONS AND SUGGESTIONS FOR SETTING UP AND OPERATING A SYSTEM OF DOUBLE ENTRY UNIFORM HIGHWAY ACCOUNTS, CLASSIFIED AND NUMBERED FULLY COMPARABLE WITH THE UNIFORM SYSTEMS OF ACCOUNTS FOR STEAM RAILROADS AND OTHER UTILITIES PRESCRIBED BY THE U. S. INTERSTATE COMMERCE COMMISSION, THE FEDERAL POWER COMMISSION, AND OTHER REGULATORY AUTHORITIES. /AUTHOR/

  • Supplemental Notes:
    • Vol 17, ParT I, PP 32-52, 4 APP; part of Report of Department of Highway Transportation Economics
  • Authors:
    • MARSTON, A
    • Winfrey, R
  • Publication Date: 1938

Media Info

  • Monograph Title: Proceedings of the Seventeenth Annual Meeting of the Highway Research Board Held at Washington, D.C. November 30, December 1, 2, 3, 1937. Part I
  • Serial:

Subject/Index Terms

Filing Info

  • Accession Number: 00201015
  • Record Type: Publication
  • Files: TRIS, TRB
  • Created Date: Aug 15 1971 12:00AM