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| 正面描述 | Printed in dark brown on a fine purple guilloche underprint that covers the entire note. The central area carries the large numeral '100000' flanked on each side by two rectangular panels inscribed 'СТО ТЫСЯЧ РУБЛЕЙ' with the denomination figure '100 000' repeated in each corner. A vertical legend 'РАСЧЕТНЫЙ ЗНАК' appears along the left margin, with series designation 'Сер. А' and serial number at lower left, and two manuscript signature lines for the Chief of Roads and the Railway Commissar at the bottom. |
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| 背面铭文 | Настоящий расчетный знак выпускается Упр жел. дор. Сов. Соц. Респ. Закавказья в счет содержания, для расплаты за предметы коллективного снабжения и обязательных к приему в местах распределения и отпуска коллективного снабжения Зак жел. дор. За Нач. дорог Комиссар дорог |
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Railway administrations across the former Russian Empire issued their own currency during the early 1920s when central monetary authority had effectively collapsed — this note is one product of that breakdown. The Transcaucasian railroad network, spanning Georgia, Armenia, and Azerbaijan, was among the most strategically critical infrastructure in the region, and its administration apparently needed functioning scrip to pay workers when rouble issuance from Moscow was either nonexistent or worthless by the time it arrived.
The S.S.R. designation dates this to after Soviet consolidation of the Transcaucasus but before the formal creation of the Transcaucasian S.F.S.R. in 1922 — a narrow window.