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HHLX - H and H Locomotive Leasing, Inc. HI - Holton Interurban Railway; HIIX - Hamburg Industries, TTX Company (Hamburg Division) HIMX - Heppner Iron and Metal Company; HINX - Heritage Inks International Corporation; HIPX - Reliant Energy HL and P; HJBX - H.J. Baker and Brothers, Inc. HJCU - HANJIN Container Lines, Ltd. HJCZ - HANJIN Container ...
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A reporting mark is a code used to identify owners or lessees of rolling stock and other equipment used on certain rail transport networks. The code typically reflects the name or identifying number of the owner, lessee, or operator of the equipment, similar to IATA airline designators .
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CHMX - C. H. Masland and Sons; First Union Rail; CHOX - Sugar Express; CHP - Ferrocarril de Chihuahua al Pacifico, SA de CV; Ferrocarriles Nacionales de Mexico; CHR - Chestnut Ridge Railway; CHRC - Chaparral Railroad; CHRR - Chesapeake Railroad; CHRX - Chesapeake Railway Association; previously the Chesapeake Division, Railroad Enthusiasts, Inc ...
The auditor's report is modified to include all necessary disclosures by either presenting the report subsequent to the report on the financial statements, or combining both reports into one auditor's report. The following is an example of the former version of adding a separate report immediately after the auditor's report on financial statements.
TACX - Transport Arts Corporation; TAEA - Tangipahoa and Eastern; TAG - Tennessee, Alabama and Georgia Railway; Southern Railway; Norfolk Southern Railway; TANX - Transitank Car Leasing Corporation
In an adverse auditor's report, the auditor must explain the nature and size of the misstatement and must state the opinion that the financial statements do not present fairly in accordance with US GAAP. [3] Financial audits are typically performed by firms of practicing accountants who are experts in financial reporting.