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бухгалтерский учет
приобретение активов (материальных, финансовых и т. п.; выделяют следующие источники приобретения активов: покупка (напр., акций, объектов основных средств и т. п.), сооружение (объектов основных средств), вклады акционеров, гранты и т. п.)
Conrail Shared Assets Operations (CSAO) is the commonly used name for modern-day Conrail (reporting mark CRCX), an American railroad company. It operates three networks, the North Jersey, South Jersey/Philadelphia, and Detroit Shared Assets Areas, where it serves as a contract local carrier and switching company for its owners, CSX Transportation and the Norfolk Southern Railway. When most of the former Conrail's track was split between these two railroads, the three shared assets areas (a total of about 1,200 miles of track) were kept separate to avoid giving one railroad an advantage in those areas. The company operates using its own employees and infrastructure but owns no equipment outside MOW equipment.