著者名,書名,版表示,出版者名,出版年,シリーズ名,番号,ISBN,ISSN,URL United States. Interstate Commerce Commission,Uniform system of accounts for electric railways : issued for consideration and criticism by such carriers preliminary to the final issue to be prescribed by the Interstate Commerce Commission in accordance with section 20 of the act to regulate commerce : tentative issue,,Govt. Print. Off.,1914,Accounting series circular,,,,https://cir.nii.ac.jp/crid/1130000795712189824