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Ifl oC y U C S . L } j u n i o n pac ific Ra i l r o a d c o m p a n y Accounting Department Disbursements1 Bulletin No, 20-1 (Amends No, 20) Omaha, Nebraska, May 2b, 1950 Assessments for Public Improvements 10 ALL CONCERNED: Effective May 1, 1950s 1, Paragraphs 2 and 3 of Disbursements1 Bulletin No, 20 are hereby cancelled and the following should be substituted therefor; 2, Assessments for public improvements made against property within a defined area of taxing district, including grading, sewering, curbing, guttering, paving, etc,, should be charged to Road and Equipment Account 39, "Public Improve­ments - Construction", if applicable to carrier property or to Account 705j "Miscellaneous Physical Property",'if applicable to non-carrier property, except as hereinafter provided, 3# The entire amount of the assessments for public im­provements should be included in Investment Account as soon: as determined, and any unpaid portion should be credited to general ledger account "Deferred Tax Assessments for Public Improvements", for clearance when the deferred assessments are paid. In case it is impossible to determine the total amount to be assessed, the annual or other payments made there­for should be charged to appropriate accounts as made, 2, Paragraph 9 is hereby cancelled. E, R,- MILLER Auditor of Disbursements (File D >+08-12) ( 1 217-12 )