. Electric railway journal . property. A form reconciling the cost to reproduce the property, lessaccrued depreciation, based on the same reports as used inthe previous form. While this form shows accrued deprecia-tion deducted from the cost to reproduce the property, theauthor explained that the statement was presented onlybecause a number of regulating commissions use depreciatedvalue for a basis of figuring fair return. The fourth form was a condensed balance sheet, whichshould be supported by detail schedules for each item. A fifth chart, prepared from the condensed balance sheet,showed th
. Electric railway journal . property. A form reconciling the cost to reproduce the property, lessaccrued depreciation, based on the same reports as used inthe previous form. While this form shows accrued deprecia-tion deducted from the cost to reproduce the property, theauthor explained that the statement was presented onlybecause a number of regulating commissions use depreciatedvalue for a basis of figuring fair return. The fourth form was a condensed balance sheet, whichshould be supported by detail schedules for each item. A fifth chart, prepared from the condensed balance sheet,showed the relation between the value of the physical prop-erty and other assets of the company with the capitalizationand reserves. The sixth statement gave operating statistics and theseventh, other statistics of interest, such as: growth inpopulation, growth of company in miles of track operated,passengers carried per thousand of population, etc. The author also recommended the use of graphic chartsof which samples were Im 4>l«v«»y4 cnv time. Report of Atlantic City Convention, October, 1919 31 Symposium on the One-Man Safety Car StriJcing Testimonials of Operating Men, Manufacturers and Consulting Engineers on Whatthe Frequent Service Car Has Accomplished and What May Be Expected of It in ReducingCosts and Increasing Revenues—Tlie Standardization Feature of the Car also Weighed Safety Car Scores a Success inKansas City* As a Jitney Eliminator the Gar Takes Second Place Only tothe Proper Kind of Ordinance—-Exceptions toStandard Design By p. J. Kealy President Kansas City ONE of the most distinguishing features of the Ameri-can public is its impatience of delay. The averageperson wants a car at a corner at the time he arrivesthere. A wait of a few seconds and he begins to com-plain, and nowhere is a minute quite so long as one spenton a corner waiting for a street car. We recently had acase where the wife of a prominent citizen was transferredfrom a tur
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