BALANCE SHEETS AND INCOME ACCOUNTS
FINANCIAL STATEMENTS IN GENERAL
BALANCE SHEETS IN GENERAL
TOTAL ASSETS AND TOTAL LIABILITIES
CAPITAL AND SURPLUS
CURRENT ASSETS
CURRENT LIABILITIES
WORKING CAPITAL
CURRENT RATIO
CASH
RECEIVABLES
INVENTORIES
CURRENT LIABILITIES (NOTES PAYABLE)
PROPERTY ACCOUNT (FIXED ASSETS)
DEPRECIATION AND DEPLETION IN THE
BALANCE SHEET
NONCURRENT INVESTMENTS (INTERMEDIATE
ASSETS)
INTANGIBLE ASSETS
PREPAID EXPENSE AND DEFERRED CHARGES
RESERVES
BOOK VALUE OR EQUITY
CALCULATING BOOK VALUE
TANGIBLE ASSET PROTECTION FOR BONDS
AND PREFERRED STOCKS
OTHERITEMS IN COMPUTING BOOK VALUE
LiQUIDATING VALUE AND NET CURRENT
ASSET VALUE
EARNING POWER
A TYPICAL PUBLIC UTILITY INCOME ACCOUNT
A TYPICAL RAILROAD INCOME ACCOUNT
A MODEL INDUSTRIAL INCOME ACCOUNT
CALCULATING EARNINGS
THE SAFETY OF FIXED CHARGES AND PREFERRED
DIVIDENDS
MAINTENANCE, DEPRECIATION, AND SIMILAR
FACTORS IN THE INCOME ACCOUNT
THE TREND OF EARNINGS
COMMON STOCK PRICES AND VALUES
CONCLUSION