Testimony of Jay Gould, May 19, 1887, PRC, 1:588.
Testimony of Edward Rosewater, June 28, 1887, PRC, 3:134951.
James F. Hudson, The Railways and the Republic (New York: Harper & Brothers, 1886), 276-84.

Testimony of Jay Gould, May 19, 1887, PRC, 1:588.
Testimony of Edward Rosewater, June 28, 1887, PRC, 3:134951.
James F. Hudson, The Railways and the Republic (New York: Harper & Brothers, 1886), 276-84.
William Z. Ripley, Railroads: Finance and Organization (New York: Longmans, Green, 1915), 54-55.
William Z. Ripley, Railroads: Finance and Organization (New York: Longmans, Green, 1915), 54-55.
Testimony of Leland Stanford, July 29, 1887, PRC, 5:2527.
Richard P. Brief, "The Origin and Evolution of Nineteenth-Century Asset Accounting," Business History Review 40 (Spring 1966): 1-23.
Klein, Jay Gould, 274-75, 306.