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- [36] Differences Between Accepted Accounting Principles and Tax AccountingTAXES-THE TAX MAGAZINE, 1950, 28 (07): : 672 - 678Peloubet, Maurice E.
- [37] Utilities Don't Do So Badly with Generally Accepted Accounting Principles, But That Is More Than Can Be Said for the RailroadsJOURNAL OF ACCOUNTANCY, 1951, 91 (03): : 370 - +van Pelt, J. V.
- [38] Progress Toward Accepted Principles of Munlicipal AccountingJOURNAL OF ACCOUNTANCY, 1937, 63 (02): : 127 - 138Morey, Lloyd