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. Bureau of Accounts,Interpretations of the uniform system of accounts for railroad companies,,"Bureau of Accounts, Interstate Commerce Commission",1962,Accounting series circular,,,,https://cir.nii.ac.jp/crid/1130000795922572928