| 000 -LEADER |
|---|
| fixed length control field |
00923nab a22002657a 4500 |
| 001 - CONTROL NUMBER |
|---|
| control field |
555565 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20191011141605.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS |
|---|
| fixed length control field |
amr|p|r|||| 00| 0 |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION |
|---|
| fixed length control field |
ta |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
170812b xxumr|p| |||| 00| 0 eng d |
| 022 ## - INTERNATIONAL STANDARD SERIAL NUMBER |
|---|
| International Standard Serial Number |
0732-8435 |
| 040 ## - CATALOGING SOURCE |
|---|
| Transcribing agency |
UM Bansalan College LIC |
| 082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Classification number |
BPer. 657.05 |
| Item number |
C33 |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
|---|
| 9 (RLIN) |
5848 |
| Personal name |
Troutman, Coleen S. |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
The capitalization versus deduction rules simplified : |
| Remainder of title |
acquisition or production of tangible property and subsequent expenditures / |
| Statement of responsibility, etc. |
by Coleen S. Troutman |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Place of publication, distribution, etc. |
-- New York: |
| Name of publisher, distributor, etc. |
The New York State Society of Certified Public Accountants, |
| Date of publication, distribution, etc. |
2013. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
Page 40-51 |
| Dimensions |
27cm. |
| 310 ## - CURRENT PUBLICATION FREQUENCY |
|---|
| Current publication frequency |
Monthly, |
| 362 ## - DATES OF PUBLICATION AND/OR SEQUENTIAL DESIGNATION |
|---|
| Dates of publication and/or sequential designation |
Vol. LXXXIII, no. 4 ( August 2013). |
| 440 ## - SERIES STATEMENT/ADDED ENTRY--TITLE |
|---|
| 9 (RLIN) |
5653 |
| Title |
The CPA Journal. |
| Volume/sequential designation |
Vol. LXXXIII, no. 4 (April 2013). |
| International Standard Serial Number |
0732-8435 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Taxation |
| 9 (RLIN) |
4971 |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Adams, Mollie T. |
| 9 (RLIN) |
12962 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
Dewey Decimal Classification |
| Koha item type |
Bansalan Periodicals |
