<?xml version="1.0" encoding="UTF-8"?>
<record
    xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
    xsi:schemaLocation="http://www.loc.gov/MARC21/slim http://www.loc.gov/standards/marcxml/schema/MARC21slim.xsd"
    xmlns="http://www.loc.gov/MARC21/slim">

  <leader>00871nam a2200241Ia 4500</leader>
  <controlfield tag="001">91233</controlfield>
  <controlfield tag="003">BIBL</controlfield>
  <controlfield tag="005">20181116022311.0</controlfield>
  <controlfield tag="008">730810s1973    nyu      bs   00010 eng  </controlfield>
  <datafield tag="010" ind1=" " ind2=" ">
    <subfield code="a"> 73166303 </subfield>
  </datafield>
  <datafield tag="049" ind1=" " ind2=" ">
    <subfield code="a">EVLG</subfield>
  </datafield>
  <datafield tag="092" ind1=" " ind2=" ">
    <subfield code="a">657</subfield>
    <subfield code="b">G318a</subfield>
  </datafield>
  <datafield tag="100" ind1="1" ind2="0">
    <subfield code="a">Gellein, Oscar S.</subfield>
    <subfield code="9">227567</subfield>
    <subfield code="2">Local</subfield>
  </datafield>
  <datafield tag="245" ind1="1" ind2="0">
    <subfield code="a">Accounting for research and development expenditures</subfield>
    <subfield code="c">by Oscar S. Gellein and Maurice S. Newman.</subfield>
  </datafield>
  <datafield tag="260" ind1="0" ind2=" ">
    <subfield code="a">New York</subfield>
    <subfield code="b">American Institute of Certified Public Accountants</subfield>
    <subfield code="c">[1973]</subfield>
  </datafield>
  <datafield tag="300" ind1=" " ind2=" ">
    <subfield code="a">xii, 117 p.</subfield>
  </datafield>
  <datafield tag="410" ind1="2" ind2="0">
    <subfield code="a">[American Institute of Certified Public Accountants]</subfield>
    <subfield code="t">Accounting research study</subfield>
    <subfield code="v">no. 14</subfield>
  </datafield>
  <datafield tag="504" ind1=" " ind2=" ">
    <subfield code="a">Bibliography: p. 115-117.</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2="0">
    <subfield code="a">Accounting</subfield>
    <subfield code="9">48763</subfield>
    <subfield code="2">Local</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2="0">
    <subfield code="a">Cost accounting</subfield>
    <subfield code="9">81242</subfield>
    <subfield code="2">Local</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2="0">
    <subfield code="a">Research</subfield>
    <subfield code="x">Finance.</subfield>
    <subfield code="2">Local</subfield>
    <subfield code="9">158590</subfield>
  </datafield>
  <datafield tag="700" ind1="1" ind2="0">
    <subfield code="a">Newman, Maurice S.,</subfield>
    <subfield code="e">joint author.</subfield>
    <subfield code="9">142521</subfield>
    <subfield code="2">Local</subfield>
  </datafield>
  <datafield tag="999" ind1=" " ind2=" ">
    <subfield code="c">74405</subfield>
    <subfield code="d">74405</subfield>
  </datafield>
  <datafield tag="952" ind1=" " ind2=" ">
    <subfield code="0">0</subfield>
    <subfield code="1">0</subfield>
    <subfield code="4">0</subfield>
    <subfield code="6">657_000000000000000_G318A</subfield>
    <subfield code="7">0</subfield>
    <subfield code="8">evl</subfield>
    <subfield code="9">373712</subfield>
    <subfield code="a">10</subfield>
    <subfield code="b">10</subfield>
    <subfield code="c">1</subfield>
    <subfield code="d">2016-05-27</subfield>
    <subfield code="i">143629</subfield>
    <subfield code="l">0</subfield>
    <subfield code="o">657 G318a</subfield>
    <subfield code="p">80000000735558</subfield>
    <subfield code="r">2016-05-27 00:00:00</subfield>
    <subfield code="x">r:91233 </subfield>
    <subfield code="x"> z:NCC:D</subfield>
    <subfield code="y">6</subfield>
  </datafield>
</record>
