Railway Accounting Procedure 1922 EDITION Railway accounting Officers Association 1116 WOODWARD BUILDING 'WASHINGTON. D.C. Hero tyatk £tate afollggg uf Agriculture At Qfnntell Uniuerattg 3Wja«t, N. f . Ethrarjj Cornell University Library HE2241.R15 Railway accounting procedure, 3 1924 014 038 578 JS^'V I y>« Cornell University Library The original of this book is in the Cornell University Library. There are no known copyright restrictions in the United States on the use of the text. http://www.archive.org/details/cu31924014038578 Railway Accounting Procedure i 922 EDITION Edited by E. R. WOODSON Price $1.00 Published by RAILWAY ACCOUNTING OFFICERS ASSOCIATION ' SSm 1116 WOODWARD BUILDING WASHINGTON, D. C. NATIONAL CAPITAL PRESS, INC., WASHINGTON, D. C. 2. (o && FOREWORD "Railway Accounting Procedure" is issued primarily as a reference book for railway accounting officers, inasmuch as it makes conveniently available those R. A. O. A. rules or recom- mendations that are constantly or frequently used. Although it presupposes knowledge of the basic principles of railway accounting, the book is, to some extent, utilized for educa- tional purposes among clerks, agents, and others. This book is divided into four principal sections, Freight, Pas- senger, Disbursement, and Overcharge Claim Rules ; those sections being according to those particular divisions of railway accounting work. A section is devoted to Terminal Accounting. The Freight, Passenger, and Disbursement sections are sub- divided as between those rules that are mandatory upon carriers, and those phases that are recommendatory. The R. A. O. A. Overcharge and Agency Relief Claim Rules are mandatory. Following each section are the standard forms, relating to that class of accounting work. Those standard forms are the result of much study, are based on experience, and will usually be found adapted to all, or substantially all, conditions. Economy in printing is usually attained by the use of those standardized forms. Reports, statements, or other interline forms, when uniform in size and standardized in arrangement, usually lessen clerical labor, and are a source of convenience in filing and using such reports, statements, or interline forms, by carriers receiving them. The brevity that has been generally maintained throughout the book and the omission of explanatory comments or details will probably make "Railway Accounting Procedure" somewhat dif- ficult reading for some, but patience must be exercised in this connection for the reason that brevity is necessary, in order to keep the book within a reasonable size. 3 4 FOREWORD Credit for all that is worth while in this book belongs to the railway accounting officers, in general, and to those who have served on R. A. O. A. committees, in particular. My part has been merely to edit and arrange the material that has been provided through the efforts of the railway accounting officers. Suggestions, criticisms, and comments that may assist in im- proving future issues of this book will be welcome. E. R. WOODSON. 1116 Woodward Building, Washington, D. C. June 14, 1922. FREIGHT INDEX Paragraph Absorbed switching charges 160 Abstract of interline waybills received 300 Abstracts and division statements 19 Accounting Arbitration Committee, duties of interline freight 54 Accounts, statement of differences and correction 22 station freight, R. A. O. A. plan 97 Action, no cause of 56 Adjustment of undercharges and overcharges, responsibility for cor- rectness of charges and 200 Advances and prepaid forwarded, station register of, R. A. O. A. Standard Form No. 132 112 Agency balance sheet, R. A. O. A. Standard Form No. 158 137 Agent, billing, to furnish copies of correction to destination agent.... 256 Agent's monthly statement of unpaid freight bills and other unsettled items, R. A. O. A. Standard Form No. 159 129 report of drafts drawn, R. A. O. A. Standard Form No. 160 130 waybill correction, R. A. O. A. Standard Form No. 147 121 Agents, junction, to accept and forward without delay interline way- bills for short freight 35 to accept transfer freight bills for short freight 86 or audit office, minimum amount for which correction shall be issued by 312 Agents' relief claims 90 Arbitration Committee, Interline Freight Accounting 51 fee 64 how apportioned 67 fund, how disposed of 65 returning papers to carrier requesting 62 work, completing 53 Arbitrators and interested carrier, communication between prohibited . . 59 Arrival notice, R. A. O. A. Standard Form No. 161-C 116 Astray and misrouted freight 162 freight waybills, settlements for 166 Attention, preferred, required 61 Audit office settlement of interline waybills vs. junction settlements.. 227 Authority blank, loss and damage claim 299 Balance sheet, agency, R. A. O. A. Standard Form No. 158 137 Balancing in-transit account 273 Bill, freight, R. A. O. A. Standard Form 161 113 number, freight, on waybill 261 Billing agent to furnish copies of correction to destination agent 256 Bills and other unsettled items, agent's monthly statement of unpaid freight, R. A. O. A. Standard Form No. 159 129 5 6 FREIGHT INDEX Paragraph Rills, freight, for transportation of U. S. Government freight, sub- mitted for credit, report of, R. A. O. A. Standard Form No. 163 131 for transportation, report of, R. A. O. A. Standard Form No. 164 132 of lading 107, 172 government 185 prepaid 176 report of, and freight bills for transportation of U. S. Gov- ernment freight, submitted for credit, R. A. O. A. Stand- ard Form No. 163 ! 131 shipping orders and 304 prepaid freight, R. A. O. A. Standard Forms Nos. 103 and 162.. 109 transfer freight 75, 258 and waybills, miscellaneous charges itemized on 255 for short freight, junction agents to accept 86 Blank, uniform 178 Book, station cash, R. A. O. A. Standard Form No. 155 125 Car numbers, original, and original point of shipment 247 Carload freight, waybilling astray less 164 shipment, separate waybill for each 242 Carrier, interested, and arbitrators, communication between prohibited . . 59 refusing to submit statement not released 60 requesting arbitration, papers returned to 62 Carriers, intermediate, safeguarding revenues of 291 settlement between 189 Case of interest, substitute in 52 Cash book, station, R. A. O. A. Standard Form No. 155 125 Cashier's memorandum, R. A. O. A. Standard Form No. 161-B 115 Cause of action, none 56 Certification, junction settlement, R. A. O. A. Standard Form No. 117 127 Changing the rules, procedure for 49 Charges, absorbed switching 161 and adjustment of undercharges and overcharges, responsibility for correctness of 200 collection of transportation 202 for portable heaters 95 miscellaneous, itemized on waybills and transfer freight bills 2a5 refrigeration 305 provided for by J. E. Fairbanks' Protective Tariff No. 1 69 miscellaneous 180 receipts for miscellaneous 192 stop-off 259 Checking, plan of ". 226 Claim, station relief, R. A. O. A. Standard Form No. 168 135 Claims, agents' relief 90 Classification, commodity, R. A. O. A 280 uniform 184 Code numbers on interline forms 321 FREIGHT INDEX 7 Paragraph Collection of transportation charges ; 202 Columns, revenue 241 Committee, Interline Freight Accounting Arbitration 51 procedure of, etc 66 Commodity classification, R. A. O. A 280 Communication between interested carrier and arbitrators prohibited . . 59 Completing arbitration work ; 53 Connecting line reference 251 Consignee and destination 253 or shipper, notice to, of over-collection, R. A. O. A. Standard Form No. 167 134 Consignmei.ts, shipper's order 224 Copies of waybills 6 Correction, agent's waybill, R. A. O. A. Standard Form No. 147 122 and differences accounts, statement of 22 copies furnished to destination agent by billing agent 256 of overcharges and undercharges 204 of waybills 8 Corrections 77 Correctness of charges and adjustment of undercharges and over- charges, responsibility for 200 Correspondence, direct 298 Credits and debits, report of miscellaneous, R. A. O. A. Standard Form No. 157 .' 128 Daily report of interline waybills forwarded, R. A. O. A. Standard Form No. 151 Ill of interline waybills received, .R. A. O. A. Standard Form No. 153 119 of local waybills received, R. A. O. A. Standard Form No. 152 118 of local waybills forwarded, R. A. O. A. Standard Form No. 150 110 of waybills, monthly summary of waybills received and for- warded, R. A. O. A. Standard Form No. 116 121 Debits and credits, R. A. O. A. Standard Form No. 157, report of miscellaneous 128 Deductions, land-grant 193 Definition of misrouted freight 169 Delivery receipt, R. A. O. A. Standard Form No. 161-A 114 Demurrage charges, receipts for. 181 Deposit slip, R. A. O. A. Standard Form No. 166 133 Description of freight 254 Destination agent to receive copies of correction from billing agent... 256 and consignee 253 matching waybills and freight at 37, 88 weights on rebilled shipments 245 Differences and correction accounts, statement of 22 Direct correspondence 298 Disagreements, procedure in 50 8 FREIGHT INDEX Paragraph Discontinuing the use of fractions in establishing rates 91 Disposition of uncollectible charges, responsibility for 208 Diverted freight 311 Division and abstract statements 19 sheet reference to be shown on tariffs when published 314 sheets, recapitulation of 268 slips 297 statement, weight column on 316 Divisions not furnished 48 Drafts drawn, report of, R. A. O. A. Standard Form No. 160, agent's. 130 Duties of Interline Freight Accounting Arbitration Committee 54 Empty cars bearing M. G. B. home route cards 306 short, routed, waybilling of 308 tank cars, waybilling of 307 Envelope for mailing waybills 240 Envelopes to be used 313 Equity powers, none 55 Establishing rates, discontinuing the use of fractions in 91 Estimated weights, use of 246 Export shipments, prepaid 269 Fairbanks', J. E., Protective Tariff No. 1, refrigeration charges pro- vided for by 69 Fee, arbitration - 64 how apportioned 67 Form No. 116, R. A. O. A. Standard, monthly summary of daily reports of waybills received and forwarded 121 No. 117, R. A. O. A. Standard, junction settlement certificate.... 127 No. 119, R. A. O. A. Standard, junction passing report of inter- line waybills T 124 No. 132, R. A. O. A. Standard, station register of advances and prepaid forwarded 112 No. 137, R. A. O. A. Standard, interline switching waybill 123 No. 147, agent's waybill correction, R. A. O. A. Standard Form . . 122 No. 151, R. A. O. A. Standard, daily report of interline way- bills forwarded Ill No. 152, R. A. O. A. Standard, daily report of local waybills received 118 No. 155, R. A. O. A. Standard, station cash book 125 No. 156, R. A. O. A. Standard, junction settlement sheet 126 No. 157, R. A. O. A. Standard, report of miscellaneous debits and credits 128 No. 158, R. A. O. A. Standard, agency balance sheet 137 No. 159, R. A. O. A. Standard, agent's monthly statement of unpaid freight bills and other unsettled items 129 No. 160, R. A. O. A. Standard, agent's report of drafts drawn... 130 No. 161, R. A. O. A. Standard, freight bill 113 No. 161-A, R. A. O. A. Standard, delivery receipt 114 No. 161-B, R. A. O. A. Standard, cashier's memorandum 115 FREIGHT INDEX 9 Paragraph Form No. 161-C, R. A. O. A. Standard, arrival notice 116 No. 161-D, R. A. O. A. Standard, station record 117 No. 163, R. A. O. A. Standard, report bills of lading and freight bills transportation U. S. Government freight, submitted for credit 131 No. 164, R. A. O. A. Standard, report of freight bills for trans- portation 132 No. 165, R. A. O. A. Standard, station register 120 No. 166, R. A. O. A. Standard, deposit slip 133 No. 169, R. A. O. A. Standard, report of unrefunded overcharges and over-collections 136 Forms 73, 151, 163 code numbers on interline 321 Nos. 98, 99, 100, 101, and 134, R. A. O. A. Standard, waybill 108 Nos. 103 and 162, R. A. O. A. Standard, prepaid freight bills.... 109 R. A. O. A. Standard freight 323 Forwarded basis vs. received basis, revenue accounting 283 station register of advances and prepaid, R. A. O. A. Standard Form No. 132 112 Forwarding papers, method of 63 Fractions in establishing rates, discontinuing the use of 91 Freight Accounting Arbitration Committee, duties of Interline 54 accounting work, use of mechanical devices in 320 accounts, R. A. O. A., plan of station 97 and waybills at destination, matching 37, 88 astray and misrouted 162 bill 178 number on waybill 261 prepaid 183 R. A. O. A. Standard Form 161 bills for transportation of U. S. Government freight, submitted for credit, R. A. O. A. Standard Form 163, report of bills of lading and 131 and other unsettled items, agent's monthly statement of unpaid, R. A. O. A. Standard Form 159 129 for transportation, report of, R. A. O. A. Standard Form 164. 132 prepaid, R. A. O. A. Standard Forms Nos. 103 and 162 109 revision of waybills and transfer 201 transfer 75, 258 transfer, for short freight, junction agents to accept 86 definition of misrouted 169 description of 254 diverted 311 forms, R. A. O. A, Standard 323 Interline, Accounting Arbitration Committee 51 perishable 265 rebilling for short 87 reconsigned to a prepaid or non-agency station 207 10 FREIGHT INDEX Paragraph Freight, report of bills of lading and freight bills for transportation of U. S. Government, submitted for credit, R. A. O. A. Standard Form 163 131 settlements for misrouted 170 settlements, R, A. O. A. plan of junction 73 short, junction agents to accept and forward without delay inter- line waybills for 35 junction agents to accept transfer freight bills for 86 reporting waybills for 36 transferred 249 waybilling astray less carload 164 government 188 waybills, L. C. L., separated from 257 to move with 239 Fund, arbitration, how disposed of 65 Fundamental principles 147 Government bill of lading 185 freight 184 submitted for credit, report of bills of lading and freight bills for transportation of U. S., R. A. O. A. Standard Form 163 131 waybilling 188 Heaters, portable, charges for 95 Home route cards, empty cars bearing M. C. B 306 Household goods and emigrant movables destined to non-agency stations 310 Improperly reported, tracing waybills 39 Interchanged between carriers, tonnage 315 Interest, substitute in case of 52 Interested carrier and arbitrators, communication between prohibited . . 59 Interline forms, code numbers on 321 Freight Accounting Arbitration Committee 51 duties of 54 switching waybill, R. A. O. A. Standard Form 137 123 waybilling 235 waybills for short freight, junction agents to accept and forward without delay 35 forwarded, daily report of, R. A. O. A. Standard Form 151.. Ill junction passing report of, R. A. O. A. Standard Form 119.. 124 junction record of 296 received, abstract of 300 received, daily report of, R. A. O. A. Standard Form 153 119 Intermediate carriers, safeguarding revenues of 29i In-transit account, balancing 273 Items, other unsettled, agent's monthly statement of unpaid freight bills and, R. A. O. A. Standard Form 159 129 Junction agents to accept and forward without delay interline waybills for short freight 35 FREIGHT INDEX 11 Paragraph Junction agents to accept transfer freight bills for short freight 86 freight settlements, R. A. O. A. plan of 73 passing report of interline waybills, R. A. O. A. Standard Form 119 124 record of interline waybills 296 settlement certification, R. A. O. A. Standard Form 117 127 sheet 81 R. A. O. A. Standard Form 156 126 Junctions, prepayments at 76 Lading, bills of 107 Land-grant deductions 193 Large stations, names printed on waybills 263 L. C. L. traffic on gateway or zone percents, settlement of 233 waybills separated from freight 257 Light weighing and stencilling freight cars 194 Local switching 160 waybills forwarded, daily report of, R. A. O. A. .Standard Form No. 150 110 received, daily report of, R. A. O. A. Standard Form 152. . . . 118 Loss and damage claim authority blank , 299 Machine station accounting plan 144 Mandatory procedure , 49 Manner of settlement 34 Matching waybills and freight at destination 37, 88 M. C. B. home route cards, empty cars bearing 306 Mechanical devices in freight accounting work, use of 319 Memorandum, cashier's, R. A. O. A. Standard Form 161-B 115 Method of forwarding papers t 63 of station accounting 138 Minimum amount for which correction shall be issued by agents or audit office 312 Miscellaneous charges 180 charges, receipts for 192 debits and credits, report of, R. A. O. A. Standard Form 157 recommendations 298 Misrouted freight, definition of 169 settlements for 170 Monthly statement of unpaid freight bills and other unsettled items, agents, R. A. O. A. Standard Form 159 129 summary of daily reports of waybills received and forwarded, R. A. O. A. Standard Form 116 121 Name of plan 2 of shipper in full 248 Names of large stations printed on waybills 263 of stations and signatures 179 No cause of action 56 No equity powers ' 55 Non-agency stations, household goods and emigrant movables des- tined to 310 12 FREIGHT INDEX Paragraph Non-agency stations, waybilling from 264 Notations not to be abbreviated 225 regarding war tax 260 when refund is made 182 Notice, arrival, R. A. O. A. Standard Form 161-C 116 to shipper or consignee of over-collection, R. A. O. A. Standard Form 167 134 Numbering pages 58 Numbers, cars, original and original point of shipment 247 Official list of open and prepay stations 319 Open and prepay stations, official list of 319 Orders and bills of lading, shipping 304 Original car numbers and original point of shipment 247 Overcharges and over-collections, unrefunded report of, R. A. O. A. Standard Form 169 136 and undercharges, correction of 204 prevention of 222 responsibility for correctness of charges and adjustment of under- charges and 200 Over-collection, notice to shipper of consignee of, R. A. O. A. Standard Form 167 134 Pages, numbering 58 Paper for making copies of waybills 262 for printing waybills 3 Papers, method of forwarding 63 returned to carrier requesting arbitration 62 Passing report 292 unit 295 Perishable freight 265 Plan 197 name of 2 of accounting, zone 139 of checking 226 of junction freight settlements, R. A. O. A 73 of machine station accounting 144 of station freight accounts, R. A. O. A 97 of switching settlements, R. A. O. A 146 Point of shipment, original, and original car numbers 247 Portable heaters, charges for 95 Powers, no equity 55 Preferred attention required 61 Prepaid bills of lading 176 export shipments 269 forwarded, station register of advances and, R. A. O. A. Standard Form No. 132 112 freight bill 183 bills, R. A. O. A. Standard Forms Nos. 103 and 162 109 or non-agency station, freight reconsigned to a 207 FREIGHT INDEX 13 Paragraph Preparation of waybills 4 Prepayments at junctions 76 Prevention of overcharges and undercharges 222 Principles, fundamental 147 Printing on waybills names of large stations 263 waybills, paper for 3 Procedure for changing the rules 49 in disagreements SO mandatory 49 of committee, etc 66 Promptly tracing for unreported waybills, responsibility for 45 Protective tariff No. 1, refrigeration charges provided for by J. E. Fairbanks 69 Railway weighing associations and inspection bureaus, undercharges collected by 317 R. A. O. A. commodity classification 280 plan of junction freight settlements 73 plan of station freight accounts 97 R. A. O. A. plan of switching settlements 146 Standard Forms Nos. 103 and 162, prepaid freight bills 109 Nos. 98, 99, 100, 101, and 134, waybills 108 No. 116, monthly summary of daily reports of waybills re- ceived and forwarded 121 No. 117, junction settlement certificate 127 No. 119, junction passing report of interline waybills 124 No. 132, station register of advances and prepaid forwarded.. 112 No. 137, interline switching waybill 123 No. i47, agent's waybill correction 122 No. 151, daily report of interline waybills forwarded Ill No. 152, daily report of local waybills received 118 No. 155, station cash book 125 No. 156, junction settlement sheet 126 No. 157, report of miscellaneous debits and credits 128 No. 158, agency balance sheet 137 No. 159, agent's monthly statement of unpaid freight bill and other unsettled items 129 No. 160, agent's report of draft drawn 130 No. 161, freight bill H3 No. 161-A, delivery receipt 114 No. 161-B, cashier's memorandum 115 No. 161-C, arrival notice 116 No. 161-D, station record H 7 No. 163, report of bills of lading and freight bills for transportation of U. S. Government freight, submitted for credit 131 No. 164, report of freight bills for transportation 132 No. 165, station register I 20 No. 166, deposit slip... J33 No. 168, station relief claim I 35 14 FREIGHT INDEX Paragraph R. A. O. A. Standard Form No. 169, report of unrefunded over- charges and overcollections 136 No. 176, statement of cars iced 303 freight forms 323 Rates, discontinuing the use of fractions in establishing 91 Rebilled shipments, destination weights on 245 Rebilling for short freight 87 Recapitulation of division sheets 268 Receipt, delivery, R. A. O. A. Standard Form No. 161-A 114 Receipts for demurrage charges 181 for miscellaneous charges 192 Received basis vs. forwarded basis, revenue accounting 283 Recommendations, miscellaneous 298 Record of interline waybills, junction 296 of weighing shown on waybills and transfer freight bills 243 Record, station, R. A. O. A. Standard Form 161-D 117 Reference of connecting line 251 Refrigeration charges 305 provided for by J. E. Fairbanks' Protective Tariff No. 1 69 Refund is made, notations when 182 Refusing to comply with rules 68 to submit statement not released, carrier 60 Register of advances and prepaid forwarded, station. R. A. O. A. Standard Form No. 132 112 station, R. A. O. A. Standard Form No. 165 120 Relief claim, station, R. A. O. A. Standard Form No. 168 135 claims, agents' 90 Reporting waybills for short freight 36 Report of bills of lading and freight bills for transportation of U. S. Government freight, submitted for credit, R. A. O. A. Standard Form 163 131 of drafts drawn, R. A. O. A. Standard Form 160 agent's 130 of freight bills for transportation, R. A. O. A. Standard Form 164 132 of interline waybills forwarded daily, R. A. O. A. Standard Form 151 Ill received, daily, R. A. O. A. Standard Form 153 119 junction passing, R. A. O. A. Standard Form 119 124 of local waybills forwarded daily, R. A. O. A. Standard Form No. 150 110 received, daily, R. A. O. A. Standard Form 152 118 of miscellaneous debits and credits, R. A. O. A. Standard Form 157 128 of unrefunded overcharges and overcollections, R. A. O. A. Standard Form 169 136 passing 292 unit 295 Reports, daily, of waybills, monthly summary of waybills received and forwarded, R. A. O. A. Standard Form 116 121 Responsibility for and disposition of uncollectible charges . , 208 FREIGHT INDEX 15 Paragraph Responsibility for correctness of charges and adjustment of under- charges and overcharges 200 for promptly tracing for unreported waybills 45 Revenue accounting, forwarded basis vs. received basis 283 columns 241 Revenues of intermediate carriers, safeguarding 291 Revision of waybills and transfer freight bills 201 Rules, procedure for changing the 49 refusing to comply with 68 Safeguarding revenues of intermediate carriers 291 Separate waybills distinctly designated 187 Settlement between carriers 189 certification, junction, R. A. O. A. Standard Form 117 127 manner of 34 of L. C. L. traffic on gateway or zone percents 233 sheet, junction 81 junction, R. A. O. A. Standard Form 156 126 Settlements 85 for astray freight waybills 166 for misrouted freight 170 R. A. O. A. plan of junction freight 73 switching, plan of 146 Sheet, agency balance, R. A. O. A. Standard Form 158 137 junction settlement 81 R. A. O. A. Standard Form 156 126 Shipment, carload, separate waybill for each 242 original point of, and original car numbers 247 Shipments, exports, prepaid 269 rebilled, destination weights on 245 Shipper, name in full l 248 or consignee, notice to of overcollection, R. A. O. A. Standard Form 167 134 Shippers order consignments 224 Shipping orders and bills of lading 304 Short freight, junction agents to accept and forward without delay interline waybills for 35 junction agents to accept transfer freight bills for 86 rebilling for 87 reporting waybills for 36 Short-routed, waybilling empty cars 308 Size of waybills 266 Slip, deposit, R. A. O. A. Standard Form 166 133 Stamps on waybills 267 Standard Forms Nos. 98, 99, 100, 101, and 134, R. A. O. A. waybills. . . 108 Nos. 103 and 162, prepaid freight bills, R. A. O. A 109 No. 116, R. A. O. A., monthly summary of daily reports of waybills received and forwarded 121 No. 117, R. A. O. A., junction settlement certificate 127 16 FREIGHT INDEX Paragraph Standard Form No. 119, R. A. O. A., junction passing report of interline waybills 124 No. 132, R. A. O. A., station register of advances and prepaid forwarded . . . . 112 No. 137, R. A. O. A., interline switching waybill 123 No. 147, R. A. O. A., agent's waybill correction 122 No. 151, R. A. O. A., daily report of interline waybills forwarded Ill No. 152, R. A. O. A., daily report of local waybills received 118 No. 155, station cash book, R. A. O. A 125 No. 156, R. A. O. A., junction settlement sheet 126 No. 157, R. A. O. A., report of miscellaneous debits and credits 128 No. 158, R. A. O. A., agency balance sheet 137 No. 159, R. A. O. A., agent's monthly statement of unpaid freight bills and other unsettled items 129 No. 160, R. A. O. A., agent's report of drafts drawn 130 No. 161, R. A. O. A., freight bill 113 No. 161-A, R. A. O. A., delivery receipt 114 No. 161-B, cashier's memorandum, R. A. O. A 115 No. 161-C, R. A. O. A., arrival notice 116 No. 161-D, R. A. O. A., station record 117 No. 163, R. A. O. A., report of bills of lading and freight bills for transportation of U. S. Government freight submitted for credit 131 No. 164, R. A. O. A., report of freight bills for transportation 132 No. 165, R. A. O. A., station register 120 No. 166, R. A. O. A., deposit slip 133 No. 168, R. A. O. A., station relief claim 135 No. 169, R. A. O. A., report of unrefunded overcharges and overcollections 136 freight forms, R. A. O. A 323 Statement, carrier refusing to submit, not released 60 of cars iced, R. A. O. A. Standard Form No. 176 303 of Differences and Correction Accounts 22 of unpaid freight bills and other unsettled items, agent's monthly statement of, R. A. O. A. Standard Form 159 129 Statements, abstract and division 19 to be submitted 57 Station accounting, method of 138 plan, machine 144 Station cash book, R. A. O. A. Standard Form 155 125 freight accounts, R. A. O. A. plan of 97 reconsigned to a prepaid or non-agency 207 register of advances and prepaid forwarded, R. A. O. A. Standard Form No. 132 112 R. A. O. A. Standard Form 165 120 record, R. A. O. A. Standard Form 161-D 117 FREIGHT INDEX 17 Paragraph Station relief claim, R. A. 0. A. Standard Form 168 135 Stations, large, names printed on waybills 263 non-agency, waybilling from 264 official list of open and prepay 319 Stenciling freight cars, light weighing, and 194 Stop-off charges 259 Submitting statement 57 Substitute in case of interest 52 Summary 32, 83 monthly, of daily reports of waybills received and forwarded, R. A. O. A. Standard Form 116 121 Switching charges, absorbed 160 local 160 settlements, plan of 146 waybill, interline, R. A. O. A. Standard Form 137 123 Tank cars, waybilling of, empty 307 Tariff No. 1, refrigeration charges provided for by J. E. Fairbanks' protective tariff No. 1 69 Tariffs when published, division sheet reference to be shown on 314 Tax, war, notations regarding 260 Tonnage interchange between carriers 315 Tracing for unreported waybills, responsibility for promptly 45 unreported waybills 41 waybills improperly reported 39 Transfer freight bills 75, 258 and waybills, miscellaneous charges itemized on 255 and waybills to show record of weighing 243 for short freight, junction agents to accept 86 revision of waybills and 201 Transferred freight 249 Transportation charges, collection of 202 freight bills for, report of, R. A. O. A. Standard Form 164 132 of U. S. Government freight, submitted for credit, report of bills of lading and freight bills for, R. A. O. A. Standard Form 163 131 Undercharges and overcharges, responsibility for correctness of charges and adjustment of 200 collected by railway weighing associations and inspection bureaus. 317 correction of overcharges and 204 in advances 214 Uniform blank 178 classification 184 Unit passing report 295 Unpaid freight bills and other unsettled items, agent's monthly state- ment of, R. A. O. A. Standard Form 159 129 Unrefunded overcharges and over-collections, report of, R. A. O. A. Standard Form 169 136 Unreported waybills, responsibility for promptly tracing for 45 18 FREIGHT INDEX Paragraph Unreported waybills, tracing 41 Unsettled items, agent's monthly statement of unpaid freight bills and, R. A. O. A. Standard Form 159 129 U. S. Government freight, submitted for credit, report of bills of lading and freight bills for transportation of, R. A. O. A. Standard Form 163 131 Use of fractions in establishing rates, discontinuing the 91 Use of mechanical devices in freight accounting work 319 War tax, notations regarding 260 Waybill correction, agent's, R. A. O. A. Standard Form 147 122 interline switching, R. A. O. A. Standard Form 137 123 separate, for each carload shipment 242 showing freight bill number on 261 Waybilling 200 agent to furnish copies of correction to destination agent 2S6 astray less carload freight '. 164 empty cars, short-routed 308 from non-agency stations 264 interline 235 government freight 188 of, empty tank cars 307 shipments to stop in transit to partly unload, finish loading, etc. . . 309 Waybills 74 and freight at destination, matching 37, 88 and transfer freight bills, miscellaneous charges itemized on 255 and transfer freight bills, revision of 201 and transfer freight bills to show record of weighing 243 copies of 6 correction of 8 distinctly designated, separate 188 envelope for mailing 240 for short freight, reporting 36 forwarded, daily report of interline, R. A. O. A. Standard Form 151 , Ill daily report of, R. A. O. A. Standard Form No. 150 110 improperly reported, tracing 39 interline for short freight, junction. agents to accept and forward without delay 35 junction passing report of interline, R. A. O. A. Standard Form 119 124 record of interline 296 L. C. L., separated from freight 257 paper for making copies of 262 paper for printing 3 printing names of large stations on 263 preparation of 4 R. A. O. A. Standard Forms Nos. 98, 99, 100, 101, and 134 108 received, abstract of interline 300 FREIGHT INDEX 19 Paragraph Waybills received and forwarded, monthly summary of daily reports of, R. A. O. A. Standard Form 116 121 daily report of interline, R. A. O. A. Standard Form 153 119 daily report of local, R. A. O. A. Standard Form 152 118 responsibility for promptly tracing for 45 size for 266 stamps on 267 to be settled .. 5 to move with freight 239 tracing unreported 41 Weighing, record of, shown on waybills and transfer freight bills .... 243 Weight column on division statement 316 Weights, destination, on rebilled shipments 245 estimated, use of 246 Work, completing arbitration 53 Zone plan of accounting 139 FREIGHT— MANDATORY 1. The following rules relating to interline freight accounting are mandatory and binding upon carriers operating in North Amer- ica that are members of the Railway Accounting Officers Associa- tion, and are effective as of January 1, 1922, and shall be applicable to waybills made on and after that date, except as amended in ac- cordance with Rule 49. 2. Name of Plan. Mandatory Plan of Audit Office Interline Freight Settlements. 3. Forms. [See pages 125 to 190.] 98 Freight Waybill . 99 Less than Carload Freight Waybill 100 Astray Freight Waybill 101 Live Stock Waybill 134 Transit Waybill 104 Abstract of Interline Waybills Received (8V2XII") 109 Abstract of Interline Waybills Received (11x8^") 170 Abstract of Interline Waybills Received (8y 2 xll") 105 Interline Freight Division Statement 107 Interline Freight Correction Account 108 Interline Freight Statement of Differences 110 Interline Freight Summary 113 Recapitulated Correction Accounts 144 Interline Waybill Tracer 147 Agent's Waybill Correction 3a. Paper for Printing Waybills. Good quality (not less than 40-pound, 22x34 inches) manila paper should be used in printing waybills. 4. Preparation of Waybills. Waybills shall be prepared by the use of a typewriter, pen and ink, or indelible pencil. Double typewriter space shall be used for each line written in "Shipper" or "Consignee and Lading" column. Double typewriter space shall be left blank between the end of the "Consignee's" name or ad- dress and the beginning of the "Lading" description. Four double typewriter spaces shall be left blank between the end of the "Lading" of one shipment and the beginning of the "Consignee" of the next shipment. 21 22 ACCOUNTING PROCEDURE— 1922 EDITION 5. Waybills to be Settled. Interline Waybills between such stations and over such lines as have been agreed upon by the car- riers interested. 6. Copies of Waybills. Copies of Waybills shall not be fur- nished to destination or intermediate carriers except, that for spe- cific purposes, copies of each individual waybill requested shall be furnished. 7. The waybill destination carrier shall be responsible for the col- lection of and accounting for the proper revenue, regardless of the final destination of the shipment, and shall promptly issue a waybill correction for each item prepaid or advances corrected, embracing all changes made on the original waybill while enroute or at destination. Destination agent will immediately send a correction notice affect- ing advances or prepaid to the billing agent. Destination agent will attach to his report to his own auditor two copies of the correction. The auditor of destination line will send one copy immediately to the auditor of the billing line. Nq copy of correction notice need be sent with correction account. 8. Correction of Waybills. When an original waybill is cor- rected by a billing or intermediate agent, the change must be made in ink,, showing date, where and by whom made. In such cases, waybill correction should not be issued by billing or interme- diate agent. (See Rule No. 7.) 9. When a change involves the delivery of the property, or the collection of additional charges, and the amount involved is suffi- cient to justify it, the information shall be telegraphed to the way- bill destination agent, and waybill correction, with requisite number of copies, and copy of telegram, forwarded to the Freight Ac- counting Officer of the issuing carrier. 10. Waybill corrections need not be made for changes in Freight Charges made by destination carriers. 11. In the revision of interline waybills, all errors in freight charges shall be corrected and the correct amount shall be collected and reported. 12. All differences in advances on interline waybills may be cor- rected by the waybill destination carrier, and such waybills settled in interline freight account on basis of corrected figures, but miscel- laneous advances, such as charges for drayage, icing, stop-over, etc., shall not be reduced without the authority of the waybilling carrier. If miscellaneous charges have been reduced or crossed off before a waybill is received at the destination station and the receiving car- FREIGHT— MANDATORY 23 rier is without the authority of the waybilling carrier or the authority for such correction is not clearly shown on the waybill, the charges shall be restored and the full amount collected and reported. When miscellaneous charges of any character collectible from consignee accrue in transit, they shall be covered by "Advances Only" way- bills, which shall clearly describe the services for which the charges are made. Such waybills and regular waybills shall be cross ref- erenced to each other, and the amount and character of the charges shall be noted as information on the regular waybill in the lading column; the "Advances Only" waybill shall be securely attached to and move with the regular waybill when possible. 13. When a shipment is contracted for prepaid, and the shipper is a credit patron, the bill of lading shall be stamped over the agent's signature : "The charges on this shipment fully prepaid Agent" and the waybill stamped "Fully Prepaid." 14. When a shipment is contracted for prepaid, with a shipper other than a credit patron, the bill of lading to be receipted, in the space provided therefor, for the amount collected. 15. In the event of an error in billing collect or insufficiently prepaid, a shipment contracted for fully prepaid (Rule 13), ship- ment should be delivered, waybill corrected to prepaid basis, and waybill correction immediately sent to the waybilling carrier so that necessary adjustment can be promptly made with shipper. 16. In the event of an error in billing collect or insufficiently pre- paid, a shipment contracted with a shipper other than credit patron (Rule 14), the additional amount necessary shall be collected at destination and waybill corrected, increasing freight charges to proper basis, the total "Prepaid" to be increased only upon authority of the waybilling carrier, except in the case of shipments destined to non-agency or prepay stations which can be corrected to prepaid after the destination carrier has followed the provisions of Para- graphs 208 to 210, inclusive. 17. When waybill correction is issued subsequent to the original reporting of the waybill, it shall be included in inter-line correction account, provided that the minimum of one dollar ($1.00) as in- dicated in Rule 22 shall be observed. On shipments rewaybilled en- route, adjustments shall be made through junction freight, settle- ment, observing one dollar ($1.00) minimum. 18. All waybill corrections shall give reference to the tariff and 24 ACCOUNTING PROCEDURE— 1922 EDITION division sheets authorizing correction, and in case of weight re- duction authority shall be shown, including gross, tare and net weight, and point at which weighed, when the shipment is a carload. 19. Abstracts and Division Statements. The waybill desti- nation carrier shall prepare abstracts of all waybills received and re- ported by receiving agents in the month's account for which settle- ment is made, showing thereon in the place provided therefor, the per cents, or other bases of divisions, and the apportionment of rev- enue, separate abstracts to be prepared for 1. c. 1. freight and for each carload commodity waybilled from each station to each station, carload commodities to be described by name according to waybill description. Division statements arranged in conformity with the abstracts must be prepared, showing each carrier's proportion of the revenue for 1. c. 1. freight and for each carload commodity from each station to each station. 20. The settling carrier shall retain original abstracts and division statements, sending first carbon copy to waybilling carrier and legi- ble copies to each intermediate carrier as early as possible but not later than the 18th of the succeeding month. 21. When the settling carrier is unable to forward the abstracts and division statements in time to reach destination on or before the 20th of the month, it shall, upon request, on or before that date, no- tify carriers interested by telegraph, of their respective proportions of the freight revenue and in addition thereto advise the forward- ing carrier the amounts of advances and prepaid. 22. Statement of Differences and Correction Accounts. Discrepancies discovered by forwarding or intermediate carriers in waybills, abstracts, division statements, or correction accounts shall be taken up for adjustment with the settling carrier in a statement of differences and if approved shall be embodied in a correction ac- count by the settling carrier, together with discrepancies found in waybills, abstracts, division statements, or correction accounts to which attention may not have been called by any other carrier ; pro- vided, however, that corrections in the freight, advances, prepaid or proportions, which collectively amount to a net sum of less than one dollar ($1.00) shall not be included in statements of differences or correction accounts, except that, if such differences affect the settlement with at least one of the interested carriers, including the settling carrier, to the extent of one dollar ($1.00) or more, adjust- ment shall be made with all carriers interested. When a correction has been excluded by reason of the minimum rule, and a subsequent FREIGHT— MANDATORY 25 correction increases the difference to one dollar ($1.00) or more, the total difference shall be included in the correction account. (See Rules 39 and 40.) The minimum for correction does not relate to settlements with shippers and consignees, or in any way affect the integrity of the rate. Where retroactive divisions are issued or an entire interline settlement is made on incorrect basis, individual statement of differences covering each waybill or abstract need not be made by waybilling or intermediate carriers, instead the settling carrier shall promptly make necessary adjustment upon receipt of retroactive divisions, or advice of an entire account incorrectly settled. The following are three examples to be covered by correction account : Waybill Example 1: Freight $70.00 Billing carrier $21.00 21.75 .75 12.50 11.51 .99 15.00 15.75 .75 Inter, carrier $24.50 25.37 .87 Settling carrier $24 50 As corrected Difference Example 2 : 72.50 2.50 25 . 00 25.38 .88 12.50 As corrected 23.02 1.98 20.00 11.51 .99 Example 3: 5 00 21.00 1 . 00 5 25 .25 23. Correction Accounts must show the corrected divisions in space provided on R. A. O. A. Standard Form 107; when based on statement of differences, reference thereto shall be shown in space provided. 24. Statement of Differences must show authority for claimed divisions on R. A. O. A. Standard Form 108- in space "Remarks by issuing carrier." 25. Unless statements of differences are covered by correction accounts in the first, second, or third succeeding month's account, or objection is made thereto within ninety (90) days of the date of their issue, the issuing carrier may make the correction account, after serving notice on the delinquent carrier of intention to include same in the following month's account. 26. When errors in interline freight settlements are disclosed in the investigation of claims, such errors may be adjusted through correction account or in the settlement of the claim. 27. Statements of differences received after the expiration of five years from date of original settlement may be declined; except that 26 ACCOUNTING PROCEDURE— 1922 EDITION when such statements of differences are made on correction ac- counts issued and settled within the five-year period upon an incor- rect basis, they shall be accepted and handled if received within six years from the date of the original settlement. Correction accounts issued upon the motion of the settling carrier and included in interline settlements after five years from the date of the original settlement, may be declined by initial and interme- diate carriers. Correction accounts based on statements of differ- ences issued by either the initial or intermediate carrier under the above provisions, shall be accepted if included in settlements dated within six years from the original settlement; if included in settle- ments after the expiration of six years they may be declined by an in- itial or intermediate carrier whose accounting department has not had previous advice of the contemplated adjustment. 28. Correction accounts shall be issued by the settling carrier only, except as provided in Rule 25, each intermediate carrier to be fur- nished a legible hard copy thereof. The net balance of each correc- tion account must be listed on the Interline Freight Summary, R. A. O. A. Standard Form No. 110, in the spaces provided therefor, and be retained in the issuing office until the interline account for the month in which they are to be included is prepared, and trans- mitted with the abstracts and division statements in one enclosure. The summary should accompany them unless sent under separate cover by United States or Canadian mail as provided in Rule 32. 29. Discrepancies in correction accounts shall be handled in the same manner as those in the original settlement. 30. Correction accounts shall cover differences only. Waybills not accounted for in the current settlement shall be included in sub- sequent abstracts and division statements, except as provided for in the following rule : 31. When the settling carrier has reported waybills to one inter- mediate carrier that should have been reported to another, or when the settling carrier has failed to allow any revenue to an intermediate carrier entitled thereto, the original settlement thereof shall be ad- justed by correction account, irrespective of the amount involved; the settling carrier to furnish copy of the original abstract to the intermediate carrier to which reporting was not originally made. 32. Summary. The abstracts, division statements and correction accounts, with the summary as rendered, except as provided in Rule 33, shall constitute the basis of settlement. The summary shall be forwarded by United States or Canadian mail, if it will reach desti- nation before the remainder of the papers. FREIGHT— MANDATORY 27 33. Clerical errors in the summary shall be subject to correction before settlement is made, immediate notice to be given by tele- graph. 34. Manner of Settlement. The settling carrier shall pay to each intermediate carrier its proportion of the interline freight revenue, whether the freight charges are prepaid or collect, ad- vances and prepaid to be included in the settlement with the way- billing carrier. Settlements shall be made upon balances, which shall be subject to sight draft, on or before the 25th of the succeeding month, except where special arrangements, are made between inter- ested carriers. 35. Junction Agents to Accept and Forward Without Delay Interline Waybills for Short Freight. Receiving and inter- mediate carriers shall accept and forward without delay through junctions to destinations, interline waybills for less than carload shipments routed via their lines, when all or a part of the freight checks short, the usual record of shortage at each junction to be noted upon the waybills. 36. Reporting Waybills for Short Freight. When freight is short at destination, the waybills shall be reported, but on request of the destination carrier, the waybilling carrier shall immediately proceed to establish delivery of the freight and failing to do so within sixty (60) days from date of request, adjustment shall be made by claim, in accordance with R. A. O. A. Overcharge Claim Rules. 37. Matching Waybills and Freight at Destination. When the destination of short freight is a station on the line of two or more carriers, the agent of the carrier via which the shipment is routed who holds the waybill, shall advise the agents of the other carriers of the shortage, giving a description of the freight. The other agents should carefully examine their records and warehouses. If the freight is found to be on hand, it shall be turned over to the carrier holding the waybill. If it has been received and delivered, the charges shall be turned over to said carrier. Provided, however, that when a carrier transports an entire shipment which is astray, and that weighs 5,000 pounds or more, the carrier holding the rev- enue waybill, shall surrender it to the carrier performing the trans- portation service. In the event the shipment (5,000 pounds or more) is only a part of a consignment, the remainder thereof having been handled by the carrier holding the revenue waybill, the car- rier transporting the astray portion of the shipment shall, on an 28 ACCOUNTING PROCEDURE— 1922 EDITION order from the carrier holding the revenue waybill, effect delivery to the consignee without charges. The revenue on the entire ship- ment shall be apportioned between the interested carriers on the basis of the weight handled by each. Provided further that when a car- rier transports a car containing 1. c. 1. astray freight weighing 5,000 pounds or more, the carrier holding the .revenue waybills shall sur- render them to the carrier performing the transportation service subject to the foregoing provisions of this rule. After the collection of charges from consignee by the carrier mak- ing delivery of freight received on astray freight waybill, any subse- quent adjustment of charges with consignee shall be accomplished by such, carrier. 38. The following examples illustrate doubtful points arising in the application of the principles embodied in the preceding rule (37), viz : Example 1. Destination carrier A receives both the shipment and the original waybill ; the waybill is routed via the destination carrier B. Both the waybill and the revenue in this case belong to A. Example 2. Destination carrier A receives the shipment; desti- nation carrier B receives the original waybill; the waybill is routed via A. Both the waybill and the revenue belong to A. Example 3. Destination carrier A receives and delivers a ship- ment on a copy of the original waybill routed via destination carrier B ; the original waybill cannot be found. The revenue and the way- bill both belong to A. Example 4. An intermediate carrier C transports a car of 1. c. 1. freight on a non-revenue waybill; intermediate carrier D, via which the shipments are routed, receives the revenue waybills. The revenue, when the freight weighs 5,000 pounds or more, belongs to C; but when it weighs less than 5,000 pounds, the revenue belongs to D. Example 5. An intermediate carrier C transports an 1. c. 1. shipment accompanied by the original waybill. The waybill is routed all the way via the destination carrier D. Carrier C should re- ceive its proportion of the revenue. Example 6. An intermediate carrier C transports an 1. c. 1. ship- ment accompanied by the original waybill. The waybill is routed via intermediate carrier D. The intermediate revenue belongs to C. Example 7. Destination carrier A receives shipment weighing 5,000 pounds or more, which is only a part of a consignment; desti- nation carrier B holds remainder of shipment and revenue waybill. The waybill belongs to destination carrier B which should collect FREIGHT— MANDATORY 29 all charges and adjust with destination carrier A on basis of weight transported by each. 39. Tracing Waybills Improperly Reported. The waybilling or intermediate carrier shall send to the settling carrier a statement of differences, R. A. O. A'. Standard Form No. 108, for each way- bill reported, which cannot be located in the records of the carrier to which reported. 40. When the settling carrier finds a waybill has been improperly reported, it shall return the statement of differences showing the cor- rect waybill reference or the month's correction account in which adjustment has been or will be made. 41. Tracing Unreported Waybills. After the accounts for the current and two succeeding months have been checked, way- bills not reported by destination carriers must be immediately traced for by waybilling and intermediate carriers, a separate tracer, R. A. O. A. Standard Form No. 144, to be used for each waybill. Two copies of the waybill shall accompany the first tracer of waybilling carriers. No copies of waybill shall be required with first tracer of intermediate carriers. In the event intermediate carrier's tracer is returned by waybill destination carrier with advice of no record of waybill, the tracer with all papers attached shall be sent to the waybill- ing carrier. If the waybill has been reported, the waybilling carrier will advise the tracing carrier the month's account in which settled, the name of the settling carrier, the name of the destination station and the names of carriers to which intermediate revenue was allowed in the event that the tracing carrier is not included in the settlement. If the waybill has not been settled with waybilling carrier, the latter shall return the papers to the intermediate tracing carrier accompanied by three copies of the waybill or reference to and status of waybilling carrier's tracing file. 42. When the freight has been received at destination by the carrier addressed, the tracer must be returned to the issuing carrier, showing the month's account in which the waybill has been or will be reported. 43. When carload shipments are short at destination, the tracer with all papers attached must be promptly returned to the issuing carrier, with advice to that effect, and no report made of the way- bill. However, if delivery of the freight at the junction be estab- lished, the waybill must be reported, except that in case the carrier traced can show delivery to another carrier for road haul service the tracer should be returned with such advice. 30 ACCOUNTING PROCEDURE— 1922 EDITION 44. Unless previously reported waybills covering less than carload shipments waybilled to points on line of carrier to which tracers are sent shall be reported immediately upon receipt of tracers, regard- less of whether or not delivery at the junction, of either the original waybill or freight has been established. The accounting depart- ment of carrier traced should have its agent proceed in accordance with Rule 37 before returning the papers. 45. Responsibility for Promptly Tracing for Unreported Waybills. The responsibility for properly accounting for interline waybills rests primarily upon the settling carrier, but the waybilling and intermediate carriers shall share the responsibility to the extent cf their revenues, if they do not promptly trace for unreported way- bills as provided in Rules 41 to 44 inclusive, and Rules 46 and 47. 46. When either a waybilling or intermediate carrier fails to trace for unreported waybills within six (6) months from date of issue, such carrier or carriers shall be held responsible on a revenue basis with the waybill destination carrier for any loss of revenue that may result from failure to report the waybill from any cause. If destination carrier has been traced by one of the interested carriers within time prescribed the destination carrier shall assume all losses' and other interested carriers be allowed their full .revenue. 47. When freight covered by an interline waybill is destroyed by fire, wreck, or otherwise, the carrier on whose line such destruction occurs shall report the waybill and shall apportion to carriers that have performed service, revenue based on rates and divisions appli- cable to original destination. When destruction occurs at an inter- change point while freight is in possession of a company or carrier performing intermediate transfer or switching service between two road haul carriers, the waybill shall be reported by the carrier last performing road haul service, revenue to be apportioned to carriers that have performed service on the basis above outlined. 48. Divisions Not Furnished. When waybills are received by destination carriers, moving under through rates for which divi- sions have not been furnished by the traffic departments, such way- bills shall be reported in current interline freight settlement and the revenue apportioned between the carriers interested on a reason- able basis pending adjustment when correct divisions are ascertained. MANDATORY PROCEDURE 49. Procedure for Changing the Rules. Any member of the Association may take up with the Secretary any specific suggestions FREIGHT— MANDATORY 31 for adding to or amending these rules. Such communications shall be referred to the Committee on Freight Accounts for consideration and report to the Association. By a majority of the votes cast, these rules may be amended or altered at any annual meeting of the Association, such changes to be effective as of January first, following the date of adoption, ex- cept that the Association, by three-fourths of the votes cast, may make any alteration or amendment to these rules, effective at any specified time; except by unanimous consent no proposed amend- ments to these rules shall be considered, unless notice of such pro- posed amendment is given in the Agenda for that meeting. 50. Procedure in Disagreements. When any member of this Association disagrees with another member as to the interpretation or application of a mandatory rule, and cannot settle his dispute by ordinary methods, he may submit his case to the Interline Freight Accounting Arbitration Committee for a ruling, and the decision of the majority of the Arbitration Committee shall be binding on the parties involved. 51. Interline Freight Accounting Arbitration Committee. This Committee shall consist of three members directly in charge of freight accounting, one member from the eastern territory, one member from the western territory, and one member from the south- ern territory. Such Committee shall be appointed by the President after each annual meeting and shall serve until the next annual meeting. 52. Substitute in Case of Interest. If any member of the Interline Freight Accounting Arbitration Committee shall be inter- ested in any question referred to such Committee, or shall for any other reason be unable to serve, the President shall appoint disin- terested members of the Association eligible as substitutes for those interested or unable to serve. If the interest of the President in the specific case is such as to disqualify him for making the appoint- ment, then the appointment of a disinterested member shall be made by the First Vice President, or if the first Vice President be unable to serve for the same or any other reason, then the appointment shall be made by the Second Vice President. 53. Completing Arbitration Work. The Interline Freight Accounting Arbitration Committee shall have thirty days, in addi- tion to its regular term of service, in which to complete the arbi- tration of such matters as have been submitted to it by the Secretary orior to the annual meeting. 32 ACCOUNTING PROCEDURE— 1922 EDITION 54. Duties of Interline Freight Accounting Arbitration Committee. This Committee shall consider and act upon all matters involving interpretation of the R. A. O. A. Mandatory Interline Freight Accounting Rules (except rules governing overcharge and agency relief claims) and involving disputes rising out of the appli- cation of such rules. 55. No Equity Powers. The Interline Freight Accounting Arbitration Committee shall have no equity powers, but shall decide upon the evidence contained in the papers. In giving decisions or awards the Arbitrators shall give decision on each and every ques- tion submitted and such decision shall be explicit and consistent so that it may be carried out. 56. No Cause of Action. When no cause of action lies under the rules, the Interline Freight Accounting Arbitration Committee shall so decide. In such cases, the $10.00 Arbitration Fee shall be charged to the carrier or carriers arbitrating without cause. 57. Statements to Be Submitted. A comprehensive statement based upon the evidence in the papers shall be made and the points upon which a decision is desired shall be definitely stated. This shall be done over the personal signature of the officer directly in charge of interline freight accounts of the carrier desiring arbi- tration. All papers shall then be forwarded to other interested car- riers for them to attach similar statements. A copy of letter of transmittal shall be sent to each carrier who handled the file. 58. Numbering Pages. Each paper included in the file shall be numbered in the upper right corner by the carrier submitting for arbitration, commencing with number one on the first paper at the bottom of the file. 59. Communication Between Interested Carrier and Arbi- trators Prohibited. No direct communication, oral, written, or printed, shall be allowed between members interested in an arbitra- tion before, during, or after such arbitration, and any member of the Interline Freight Accounting Arbitration Committee in connec- tion with such arbitration save and except as herein made and pro- vided. Any necessary communication for a proper purpose shall be made through the Secretary, and when he is in doubt as to the propriety thereof, he shall refer the matter to the President and be guided by his decision. 60. Carrier Refusing to Submit Statement Not Released. In the event of any carrier refusing to present a statement of its case, such refusal must be made in writing over the personal signa- FREIGHT— MANDATORY , 33 ture of the officer directly in charge of interline freight accounts, ouch refusal to present its statement or argument shall not "release any earner from its obligation under the decision of a majority of the Arbitration Committee. 61. Preferred Attention Required. When papers are sub- mitted as provided herein, they shall receive preferred attention by each carrier, thirty days being allowed each carrier in which to pre- pare brief and forward its argument and papers. 62. Papers Returned to Carrier Requesting Arbitration. When all carriers interested have stated their case or refused to do so, the papers shall be returned by the last carrier to the carrier requesting arbitration, which carrier shall then forward the papers at once to the Secretary, first ascertaining that all rule requirements _ha*vfc'Been 'complied with and that the papers are in as neat a condition as possible. 63. Method of Forwarding Papers. All arbitration papers shall be forwarded by express, registered postal mail, or registered railroad mail. The carrier forwarding the papers shall prepay all necessary charges. 64. Arbitration Fee. A fee of $10.00 shall be charged for each arbitration, such fee to be advanced by the carrier asking arbitration, and must accompany papers to the Secretary of the Association. 65. Arbitration Fund; How Disposed Of. All fees received for arbitration shall be kept by the Secretary of the Association in a separate fund. $1.00 of the fee for each arbitration shall be credited to the general fund of the Association, and $3.00 for each arbitration participated in by them shall be paid to each member of the Arbitration Committee, at the expiration of their term of office. 66. Procedure of Committee, Etc. When the foregoing re- quirements have been complied with (as to which the Secretary of the Association shall be the judge) the Secretary shall attach his acknowledgment of the arbitration fee and forward the papers to a member of the Interline Freight Accounting Arbitration Committee, not the Chairman, who shall render his decision in the case, and forward the papers with his decision to the other member of the Arbitration Committee, not the Chairman, who shall render his de- cision and forward his decision and all papers to the Chairman. The Chairman shall render his decision and forward the decision of the Arbitration Committee, together with all papers, to the Secretary, who shall return all the papers together with the decision rendered 34 ACCOUNTING PROCEDURE— 1922 EDITION by the Arbitration Committee to the carrier from whom he received them originally. Each member of the Arbitration Committee shall send to the Secretary a carbon of his letter of transmittal to the next member of the Committee. The Secretary shall notify each carrier interested the result of the decision of the Interline Freight Accounting Arbitration Committee. 67. Arbitration Fee; How Apportioned. The charge for arbitration shall be borne by the carrier or carriers against which the decision is given, and shall be apportioned by the Interline Freight Accounting Arbitration Committee at the time decision is rendered. The adjustment to be made by the rendition of bill against the car- rier from whom due. 68. Refusing to Comply with Rules. Whenever any member of the Association fails to comply with the mandatory interline freight accounting rules, or declines to abide by decisions of the Interline Freight Accounting Arbitration Committee, the facts shall be reported to the Secretary. All parties interested shall be given opportunity of stating their side of the case. If the facts submitted conclusively sustain the charge made, the Secretary shall notify the officer directly in charge of such matters for the carrier interested ; and if the Secretary does receive, within twenty days, from such officer, advice to the effect that the specific rules or decisions have been and will be observed or enforced, the Secretary shall infor- mally notify those carriers directly concerned accordingly. If the Secretary does not receive information regarding the observ- ance of the rules as herein set forth, the Secretary shall bring the facts to the attention of the chief accounting officer of the carrier at fault; and, if the Secretary does not receive, within twenty days, specific advice from the chief accounting officer that the rules or decisions have been and will be observed or enforced, the Secretary shall issue a circular to all members of the Association stating that such and such a railroad has not been and is not observing or enforc- ing such and such a mandatory rule or decision. Note — The R. A. O. A. Standard Forms listed in Rule 3 . are shown on pages 125 to 190 of this book. FREIGHT— RECOMMENDATORY REFRIGERATION CHARGES PROVIDED FOR BY J. E. FAIRBANKS' PROTECTIVE TARIFF NO. 1 The Railway Accounting Officers Association has adopted the fol- lowing in connection with uniform accounting methods, relating to refrigeration and icing charges, covered by J. E. Fairbanks' Pro- tective Tariff No. 1 : 69. In cases where stated refrigeration is assessed at waybilling point, the refrigeration charges to be shown in the "Freight" column on waybill with notation to the left "Stated Refrigeration Due — — " and in "Description of Articles and Marks" column, the notation "Make Bills Against for Reicing as per Rule No. 238, Fair- banks' Protective Tariff No. 1." 70. Where cars are placed under refrigeration in transit, the stated refrigeration to be shown in the "Freight" column of waybill on which the shipment moves, and notations made on waybill, "Car placed under ice at station, stated refrigeration charges due ." To illustrate: If a car originating on the Southern Pacific is placed under refrigeration at Council Bluffs, la. (C. B. & Q. R. R.), the following notation to appear on Southern Pacific waybill: "Car placed under ice at Council Bluffs. Stated Refrigeration Due C. B. & Q. R. R." and further notation provided in paragraph No. 69 : "Make Bills against C. B. & Q. R. R. for Reicing as per Rule No. 238, Fairbanks' Protective Tariff No. 1." 71. Where agreements are made between carriers and car lines whereby these payments are to be made direct to car lines and voucher for icing rendered against them, the name of car line can be shown in blank space as provided in paragraphs 69 and 70. 72. In order that accounting officers may have a complete record of refrigeration due their line where cars are put under refrigeration at intermediate points, it is suggested that special report be rendered to accounting officers at such points. While the above recommendations do not harmonize with para- graph 12 of the R. A. O. A. 1920 Synopsis, the Association is of the opinion that in these particular cases exceptions should be made, as it would be impossible to have "Advances only" waybills made as provided in paragraph 12 of the R. A. O. A. 1920 Synopsis and obviate the necessity for matching these advances only waybills with 35 36 ACCOUNTING PR0CEDURE-i 9 22 EDITION revenue waybills at destination. Further, it would give the destina- tion line a complete record, showing the refrigeration due the rail- road or car line as an arbitrary when settling the waybill. Unless uniformity is followed by the lines in handling refrigera- tion and icing charges as outlined above, confusion will undoubtedly exist. It is, therefore, suggested that the recommendations be adopted by all interested lines. R. A. O. A. PLAN OF JUNCTION FREIGHT SETTLEMENTS 73. Forms. The following R. A. O. A. standard forms should be used under this plan: 117. Junction Settlement Certificate. 118. Notice of Undercharge in Advances. 156. Junction Settlement Sheet. 161. Freight Bill. 74. Waybills. All waybills made to junction station for freight to be delivered to connections, as well as interline waybills made to points beyond with provision for junction settlements en route, should be handled under this plan. 75. Transfer Freight Bills. Freight delivered to connections subject to junction settlement shall be accompanied by a transfer freight bill, R. A. O. A. Standard Form 161, rendered in dupli- cate by the carbon process. A thorough revision of transfer freight bills at junction points should be made, and every effort made to have them correct before rebilling. The carrier receiving the freight and transfer freight bill shall promptly check the freight, sign the dupli- cate freight bill, if correct, and return the latter to delivering carrier as an acknowledgment of receipt of the freight and an acceptance of the transfer freight bill for settlement. 76. Prepayments at Junctions. In the settlement of inter- change freight traffic, prepayments at junction points should be treated in the same manner as if the shipments were billed collect, i. e., receiving agent should credit the delivering agent for the entire proportions of freight and advances up to his station, and accept credit for the entire amount of prepaid as billed. When freight which has been prepaid at point of origin, either wholly or in part, is rebilled from a junction point, the rebilling agent shall show all charges up to the rebilling station as "Advances" and the total amount of the prepayment as "Prepaid." Prepaid charges may FREIGHT— RECOMMENDATORY 37 be increased only upon authority of the carrier issuing the transfer freight bill. 77. Corrections. Errors in transfer freight bills that have not been signed and returned by the agent of the outbound carrier shall be adjusted regardless of the amount. 78. Errors arising from incorrect changes made in transfer freight bills by the agent of the outbound carrier shall, upon de- mand of the agent of the inbound carrier, be adjusted regardless of the amount. 79. Errors in transfer freight bills that have been signed and returned, except errors caused by incorrect changes made by the agent of the outbound carrier, shall be adjusted only when they amount to one dollar ($1.00) or more. In the event there are two or more unsettled corrections affecting the same freight bill which, when united, make a net difference of one dollar ($1.00) or more, correct transfer freight bill for the amount of the net differ- ence shall be rendered and adjusted. This minimum does not relate to settlements with shippers or consignees, nor .in any way affect the integrity of the rate. 80. All corrections, including those based on joint or local rates, miscellaneous transportation charges, weight, etc., shall be accepted by junction agents at any time before or after the month's account has been closed, and included in current settlements; pro- vided, however, that when it is impossible for destination carrier to detect undercharges by a proper revision of waybills or junction transfer, and such undercharges are uncollectible, they shall be borne by the carrier at fault and adjusted in accordance with the R. A. O. A. Overcharge Claim Rules. 81. Junction Settlement Sheet. Each carrier shall prepare a junction settlement sheet, R. A. O. A. Standard Form 156, for the settlement period, embracing all freight bills delivered or received, as may be agreed upon. 82. The junction settlement sheet shall be made in duplicate, both the original and duplicate to be signed by the agent of the issu- ing carrier, and sent to the agent of the other carrier. The latter will retain the duplicate and return the original to the issuing agent. 83. Summary. After the exchange of junction settlement sheets, each agent shall make a summary, R. A. O. A. Standard Form 117, and show the net balance due the creditor carrier. The summary shall be certified by both agents and a copy retained by each. 38 ACCOUNTING PROCEDURE— 1922 EDITION 84. At large junction and terminal points carriers may settle periodically on junction settlement sheets, R. A. O. A. Standard Form 156, embracing all freight bills, either delivered or received, as may be agreed upon, the money payment to be the balance be- tween the total "Advances" and total "Prepaid" thereon. When settlements are made under this paragraph, the summary, R. A. O. A. Standard Form 117, provided for in paragraph 83, need not be used. 85. Settlements. Settlements shall be made periodically, as may be agreed, either by cash or draft. Where settlements with steamship lines cannot be made as pro- vided above, such settlements to be made for each sailing, either by cash or draft. 86. Junction Agents to Accept Transfer Freight Bills for Short Freight. An interline waybill with provision for junction settlement, or a transfer freight bill, for less than carload freight short at an intermediate junction, shall be promptly passed to and accepted by the receiving carrier and settlement of the charges ac- complished between the agents. 87. Rebilling for Short Freight. The freight described on the transfer freight bill shall be rewaybilled at once by the receiving carrier, with full charges, to the destination shown on the transfer freight bill and the agent at destination shall take the waybill into account. 88. Matching Waybills and Freight at Destination. When the destination of short freight is a station on the line of two or more carriers, the agent of the carrier via which the shipment is routed, who holds the waybill, shall advise the agents of the other carriers of the shortage, giving a description of the freight. The other agents should carefully examine their records and warehouses. If the freight is found to be on hand, it shall be turned over to the carrier holding the waybill. If it has been received and delivered, the charges shall be turned over to said carrier. Provided, however, that when a carrier transports an entire shipment which is astray, and that weighs 5,000 pounds or more, the carrier holding the revenue waybill shall surrender it to the carrier performing the transportation service. In the event the shipment (5,000 pounds or more) is only a part of a consignment, the remainder thereof having been handled by the carrier holding the revenue waybill, the carrier transporting the astray portion of the shipment shall, on an order from the car- rier holding the revenue waybill, effect delivery to the consignee without charges. The revenue on the entire shipment shall be ap- FREIGHT— RECOMMENDATORY 39 portioned between the interested carriers on the basis of the weight handled by each. Provided further, that when a carrier transports a car containing 1. c. 1. astray freight weighing 5,000 pounds or more, the carrier holding the revenue waybills shall surrender them to the carrier performing the transportation service subject to fore- going provisions of this paragraph. After the collection of charges from consignee by the carrier mak- ing delivery of freight received on astray freight waybill, any sub- sequent adjustment of charges with consignee snail be accomplished by such carrier. 89. The following examples illustrate doubtful points arising in the application of the principles embodied in the preceding recom- mendations, viz. : Example 1. Destination carrier A receives both the shipment and the original waybill; the waybill is routed via the destination carrier B. Both the waybill and the revenue in this case belong to A. Example 2. Destination carrier A receives the shipment; desti- nation carrier B receives the original waybill; the waybill is routed via A. Both the waybill and the revenue belong to A. Example 3. Destination carrier A receives and delivers a ship- ment on a copy of the original waybill routed via destination carrier B ; the original waybill cannot be found. The revenue and the way- bill both belong to A. Example 4. An intermediate carrier C transports a car of 1. c. 1. freight on a non-revenue waybill; intermediate carrier D via which the shipments are routed, receives the revenue waybills. The reve- nue, when the freight weighs 5,000 pounds or more, belongs to C; but when it weighs less than 5,000 pounds, the revenue belongs to D. Example 5. An intermediate carrier C transports an 1. c. 1. ship- ment accompanied by the original waybill. The waybill is routed all the way via the destination carrier D. Carrier C should receive its proportion of the revenue. Example 6. An intermediate carrier C transports an 1. c. 1. ship- ment accompanied by the original waybill. The waybill is routed via intermediate carrier D. The intermediate revenue belongs to C. Example 7. Destination carrier A receives shipment weighing 5,000 pounds or more, which is only a part of consignment; desti- nation carrier B holds remainder of shipment and revenue waybill. The waybill belongs to destination carrier B, which should collect all charges and adjust with destination carrier A on basis of weight transported by each. 40 ACCOUNTING PROCEDURE— 1922 EDITION 90. Agents' Relief Claims. Agents' relief claims, covering charges for freight short at destination, the transfer freight bills for which have been accepted from connecting carriers without the freight and settled in junction account, shall be adjusted in accord- ance with the rules of the Railway Accounting Officers Association. Carriers may, by agreement, waive the established minimum on this class of claims. ' DISCONTINUING THE USE OF FRACTIONS IN ESTABLISHING RATES 91. The interest and cooperation of the traffic departments should be enlisted in the matter of eliminating, so far as reasonably possible, the use of fractions in establishing new rates and in rates already established. 92. Fractions in rates cause additional labor to the agency forces and in the accounting department; also, fractions increase the pos- sibility of error, and to that extent are the cause of overcharges and undercharges. 93. When rates are stated in fractions, the opportunities for wrong "pointing off" by billing clerks are enhanced, and the possi- bilities for wrong extensions are multiplied. 94. The use of fractions in rates (as against stating the rates in even dollars and cents) necessitates an additional multiplication every time each such fractional rate is used in connection with divid- ing revenue among the interested carriers. CHARGES FOR PORTABLE HEATERS 95. Charges for portable heaters should not be included on way- bills as advances. 96. The protection of the carrier's interest in connection with the handling of these heaters is an operating proposition. R. A. O. A. PLAN OF STATION FREIGHT ACCOUNTS 97. The various forms, with some minor exceptions, incident to revenue freight accounting, originate primarily at the stations. Therefore, station accounting represents an important fundamental of revenue freight accounting. Obviously, all railroads must have station accounting. The varia- tions on different roads are variations largely in detail. There are FREIGHT— RECOMMENDATORY 41 some broad general principles of station accounting, both as to forms and methods, that are applicable to all conditions alike. The Railway Accounting Officers Association has endeavored to embody those principles in the forms and methods hereinafter contained, for the benefit of all who are now or may hereafter be concerned with station accounting. 98. It is to be recognized that the forms and methods recom- mended in the R. A. O. A. Plan of Station Freight Accounts do not necessarily represent the final word and will be susceptible of im- provement in such manner as the future may indicate. 99. In devising these forms and methods, which are recom- mended by the Association for use of the carriers, adequate con- sideration has been given to the individual requirements of roads generally, and it is the opinion of the Association that the forms and practices recommended are suitable for use at all stations. 100. The economy to be attained in the printing of these forms and in the use of these practices will, undoubtedly, strongly appeal to the carriers. 101. The Association recommends a daily system of station freight accounting ; and in recognition of the trend to this system by all carriers, the forms constituting the R. A. O. A. Plan of Station. Freight Accounts have been primarily predicated on the daily system. Sufficient elasticity, however, has been allowed in the forms to permit the advantageous use of them, in connection with a monthly system of accounting. 102. The volume of freight traffic handled, and the amounts involved, constitute the necessity for close supervision of agency accounts to insure adequate protection of the revenues of the carriers, as well as protection for the patrons of the carriers. The reports rendered by agents often constitute the basis for compilation of the extensive and comprehensive statistics required by state and federal governments, as well as by the carriers. The accounting methods of the carriers must, therefore, be adapted to the need for current data regarding what is transpiring at the agencies. 103. The rendering of daily reports of waybills forwarded and received places the accounting department in continuous touch with the agent's accounts, and thereby should preclude dilatory practices at the agencies. The daily system of reporting waybills permits the writing, at one operation, of the station register and daily report, thereby minimizing the work and increasing the efficiency at the agency. The daily system distributes evenly the work at the stations, 42 ACCOUNTING PROCEDURE— 1922 EDITION eliminates periodical congestions, permits a close supervision by agents of all their work, aids agents in arriving at daily and monthly balances, lessens the work of traveling auditors and permits the accounting department to advance accounting and statistical work, and to close the monthly account at an early date. 104. It is the opinion of this Association that station freight accounting can be more expeditiously audited, and statistics compiled with greater efficiency, both at stations and in the accounting depart- ment, through the medium of a daily system of station freight accounts. Mechanical devices will be usually found a substantial aid in station freight accounting. 105. The daily system of freight accounts contemplates the ren- dition to the accounting department of daily reports of waybills issued and received. Daily reports of waybills issued and received are also used by some carriers in the preparation of statistical detail and special statements, and when so used, forms may be provided with such additional columns as may be necessary to record the data required. 106. The Association recommends the following: 107. Bills of Lading. All freight offered for shipment must be accompanied by bill of lading and shipping order, properly executed. 108. Waybills, R. A. O. A. Standard Forms Nos. 98, 99, 100, 101, and 134, should be made from shipping orders after the ship- ping orders have been rated and freight charges extended. (See other sections of this book for details relating to waybill forms.) 109. Prepaid Freight Bills, R. A. O. A. Standard Forms Nos. 103 and 162. If shipment is to be prepaid, R. A. O. A. Stand- ard Form No. 162, which is made after billing, should be used. Where expedient to prepare the prepaid freight bill by the use of carbon at time of billing, R. A. O. A. Standard Form No. 103 should be used. 110. Daily Report of Local Waybills Forwarded, R A. O. A. Standard Form No. 150. This report should be made from agent's copies of local waybills forwarded, arranged in numerical order and in detail as specified by form and sent to the accounting department, copy being retained for station record. 111. Daily Report of Interline Waybills Forwarded, R. A. O. A. Standard Form 151. This report should be made from agent's copies of interline waybills forwarded, arranged in numerical FREIGHT— RECOMMENDATORY 43 order and in detail as specified by form and sent to the accounting department, copy being retained for station record. 112. Station Register of Advances and Prepaid Forwarded, R. A. O. A. Standard Form No. 132. This form is used to register advances and prepaid charges for the purpose of posting payments and accounting for items. 113. Freight Bill, R. A. O. A. Standard Form 161. Way- bills received at destination station should be revised, after which they should be given progressive freight bill number (pro number) and freight bill prepared on R. A. O. A. Standard Form 161. The freight bill should then be placed in line for collection and receipted upon payment of charges. The freight bill, R. A. O. A. Standard Form No. 161, is arranged so that, when expedient, Delivery Receipt, R. A. O. A. Standard Form 161-A; Cashier's Memorandum, R. A. O. A. Standard Form 161-B ; Arrival Notice, R. A. O. A. Standard Form 161-C; and Station Record, R. A. O. A. Standard Form 161-D, may be made by carbon process when the freight bill is prepared. 114. Delivery Receipt, R. A. O. A. Standard Form 161-A. This form should show exact condition of freight, date of delivery, consignee's receipt, and should be filed as a station record. 115. Cashier's Memorandum, R. A. O. A. Standard Form 161-B. This form is a cashier's record of cash collections from which daily cash receipts are balanced and is the basis of daily cash record and should be filed in date order of payment. 116. Arrival Notice, R. A. O. A. Standard Form 161-C. This form should be sent to consignee immediately upon arrival of freight. 117. Station Record, R. A. O. A. Standard Form 161-D. This form should be bound in pro number order and maintained as a station record. 118. Daily Report of Local Waybills Received, R. A. O. A. Standard Form 152. This report should be made in duplicate from original local waybills, arranged in freight bill number order and in detail as specified by form, original being sent to' accounting department with original waybills, and copy kept for station record. 119. Daily Report of Interline Waybills Received, R. A. O. A. Standard Form 153. This report should be made in dupli- cate from original interline waybills, arranged in freight bill number order, and in detail as specified by form, original being sent to 44 ACCOUNTING PROCEDURE— 1922 EDITION accounting department with original waybills and copy maintained for station record. 120. Station Register, R. A. O. A. Standard Form 165. This is a station record of waybills received and can be made with the use of carbon paper at the same time R. A. O. A. Standard Forms 152 and 153 are prepared. When used in connection with these forms, the totals of the first waybill reported are entered on the first line of the report, and the pro number and other detail entered in the columns provided in the register. When a waybill covers more than one pro number, a separate line in the register is used for each pro number, but the totals only of the waybill are entered on the report. The second waybill is entered on the report opposite the first blank line in the register ; for example, if the first waybill reported covers five pros, five lines are used in the register and the totals of the second waybill are entered on line six of the report. 121. Monthly Summary of Daily Reports of Waybills Received and Forwarded, R. A. O. A. Standard Form 116. This report should be made from Totals of Daily Reports of Way- bills Forwarded, R. A. O. A. Standard Forms 150 and 151, and Daily Reports of Waybills Received, R. A. O. A. Standard Forms 152 and 153, or R. A. O. A. Standard Form 165 when used, and sent to accounting department at close of month, retaining copy for sta- tion record. Total of columns on this summary should be carried to Agency Balance Sheet, R. A. O. A. Standard Form 158. 122. Agent's Waybill Correction, R. A. O. A. Standard Form 147. This form should be used to make corrections on way- bills or adjust errors in reporting. Corrections should be detailed at the end of the daily report affected, or separate sheets of reports can be used. The totals of corrections should be added to or deducted from daily report totals, making a net total for the day in each account. All corrections adjusted in agent's accounts should be applied to the original record. 123. Interline Switching Waybill, R. A. O. A. Standard Form 137. This form should be used at junction stations for move- ment of cars in switching service between roads operating under the interline switching plan. The forwarding carrier should prepare interline switching waybill with all information required on the form, and the interline switching waybill should accompany car to connect- ing carrier. These waybills should be reported, by issuing agent, on Report of Interline Switching Waybills for Cars Forwarded, R. A. O. A. Standard Form 138. Interline switching waybills, covering FREIGHT— RECOMMENDATORY 45 cars received, should be reported on Report of Interline Switching Waybills for Cars Received, R. A. O. A. Standard Form 139. 124. Junction Passing Report of Interline Waybills, R. A. O. A. Standard Form '119. Agents at junction stations should make a complete record on this form of all intermediate traffic (over- head) not originating or terminating on its line, delivered to connec- tions. The report should be made daily from original waybills, showing complete information as indicated thereon, and report for- warded to accounting department, in accordance with its require- ments. By mutual arrangement, between carriers, copies of these reports can be exchanged. 125. Station Cash Book, R. A. O. A. Standard Form 155. All receipts and disbursements should be entered in detail on this form in columns provided thereon and daily cash balance made to conform therewith. 126. Junction Settlement Sheet, R. A. O. A. Standard Form 156. This form should be prepared by junction agent to detail transfer freight bills received from connecting lines and completed at the end of settlement period. It should be made in duplicate, one copy being sent to connecting line and one retained for station record, settlement to be made through the medium of station draft or junc- tion settlement certificate. 127. Junction Settlement Certificate, R. A. O. A. Standard Form 117. This form should be used when no cash or draft settle- ment is made by agents and should be made in duplicate, bearing signature of both agents, original to be sent to accounting depart- ment, entered on Cash Book on day forwarded and included in junc- tion settlement total and carried to monthly Agency Balance Sheet, R. A. O. A. Standard Form 158. 128. Report of Miscellaneous Debits and Credits, R. A. O. A. Standard Form 157. This form should be used for report- ing all miscellaneous debits and credits where no other form is provided. 129. Agent's Monthly Statement of Unpaid Freight Bills and Other Unsettled Items, R. A. O. A. Standard Form 159. This form should be used monthly to list all unpaid bills and other unsettled items composing outstanding station balance. The net balance carried on this form should, agree with the balance shown on Agency Balance Sheet, R. A. O. A. Standard Form 158. 130. Agent's Report of Drafts Drawn, R. A. O. A. Stand- ard Form 160. This form should be used to record drafts drawn, 46 ACCOUNTING PROCEDURE— 1922 EDITION sent to accounting department, and total carried to Agency Balance Sheet, R. A. O. A. Standard Form 158. 131. Report of Bills of Lading and Freight Bills for Transportation of U. S. Government Freight, Submitted for Credit, R. A. O. A. Standard Form 163. This form should be used to list all bills due by U. S. Government for transportation of freight. Government bills of lading, properly accomplished, with freight bills covering, must be attached thereto and sent to accounting department. Credit should be taken on Agency Balance Sheet, R. A. O. A. Standard Form 158. 132. Report of Freight Bills for Transportation, R. A. O. A. Standard Form 164. This form should be used to list bills, such as company freight, telegraph, express, etc., not collectible by agent, and sent to accounting department. Credit should be taken on Agency Balance Sheet, R. A. O. A. Standard Form 158. 133. Deposit Slip, R. A. O. A. Standard Form 166. This form should be used to list currency and checks deposited. The amount of each deposit should be entered on Cash Book and credit taken for total remittances on Agency Balance Sheet, R. A. O. A. Standard Form 158; remittances in detail to be carried on the back of Agency Balance Sheet. 134. Notice to Shipper or Consignee of Over-Collection, R. A. O. A. Standard Form 167. This form should be used when an excess collection has been made, to notify consignee or shipper that refund is due. 135. Station Relief Claim, R. A. O. A. Standard Form 168. This form should be used to obtain relief for uncollectible items, charges on short, damaged, unclaimed and refused freight, etc. ; credit to be arranged in accordance with individual road's require- ments. 136. Report of Unrefunded Overcharges and Over-Collec- tions, R. A. O. A. Standard Form 169. This form should be used to list all over items or refunds which agents are unable to make, debit to be carried to Agency Balance Sheet, R. A. O. A. Standard Form 158, under Debit Advices, and total recorded on back of Agency Balance Sheet, in space provided. 137. Agency Balance Sheet, R. A. O. A. Standard Form 158. This form should be a complete exhibit of all debits and credits to the station, including balance brought forward from pre- vious month. It should be forwarded to accounting department, in accordance with requirement of individual carriers, and accompanied FREIGHT— RECOMMENDATORY 47 by Agent's Monthly Statement of Unpaid Freight Bills and Other Unsettled Items, R. A. O. A. Standard Form 159, detailing the unsettled or outstanding balance for the current month. METHODS OF STATION ACCOUNTING 138. A committee of the Association has reviewed various sub- sidiary plans of station accounting, such as the zone plan of centraliz- ing station accounts in one bureau, the machine plan, and other station accounting methods. These plans are being tried out by a number of carriers and while they may be to some extent in the formative period, they appear to merit consideration. Some of them may be peculiarly adapted to the needs of some carriers, while others may find they are not adapted to their particular conditions. It is possible also that certain features of the various plans might be consolidated and worked out satisfactorily as a single plan. 139. Zone Plan of Accounting. A number of carriers have established zone plans of accounting. Under these plans the station freight accounts of a given number of stations are completely divorced therefrom and consolidated in a centralized bureau under the jurisdiction and supervision of the general office accounting de- partment. The bureau operates as if functioning for one station, rendering at the close of the month, one consolidated balance sheet and all reports in support thereof to the officer in charge of freight accounts. 140. The following is an outline of one zone plan of accounting: On receipt of waybills at the station, they are revised and freight bills prepared. At large stations, a seven-part freight bill is used. One part, which is called the "Bureau Slip," is detached after freight bill is completed, and mailed to the bureau, together with the waybill and copies of all waybills issued. Agents are required to place way- bills received in pro number order and copies of waybills issued in waybill number order, each kind securely bradded together. "Bureau Slips" are not required from smaller stations, but in the event copy of freight bill is needed by the bureau, agents furnish same on request. Agents also render to the bureau, daily cash balance state- ments supported by cashier stubs or memo parts of freight bills collected, copies of remittance slips, and cash sheets showing detail sufficient to identify all receipts and disbursements for the day ; copies 48 ACCOUNTING PROCEDURE— 1922 EDITION of all miscellaneous bills issued for demurrage, storage, switching, reconsignments, etc., are also forwarded to the bureau daily. The Bureau renders all reports affecting station freight accounts ordinarily rendered by agents, and maintains a station register of waybills received; the latter and the freight received report being written at the same time by carbon process. Only one report and station register is made for all stations under jurisdiction of a bureau, although for convenience in handling and balancing, the district may be subdivided, and a separate account maintained for each, but the monthly bureau balance sheet is a con- solidation of all accounts handled. The bureau maintains a record of the various documents which agents are required to forward daily in which is recorded, in numeri- cal order, the waybill numbers of waybills issued, and the freight bill numbers on the waybills received. In the event these numbers do not run consecutively, agents are required to furnish an explanation. After the combination report and station register is completed, the entries are checked back to detect errors, footed, and balanced. The abstracts and original waybills are then sent to the officer in charge of freight accounts and the register to the cash posting department. The cash collection statements or summaries, copies of remittance slips, and cashier's memo copies of freight bills, are passed to the cash posting department after record of receipt is made. Collections are posted on the register by means of a carbonized manifold cash posting slip on which is entered number of cash collec- tion statement. When the posting slip is filled, it is attached to the cash collection statements to which reference is made thereon. A non-listing machine operator then totals the amounts shown on each, and if they agree, it is proof that the posting is correct. Space is provided for posting collections for a period of three months, at the termination of which the remaining open items are re-written and become the station Uncollected. It is the practice , to review these open items ten days after they are placed in account, and agent traced for collection, therefore the uncollected items remaining open after the three-month period- elapses are very few. When errors are discovered in freight bills presented to consignees for collection, agents are permitted to change freight bill but must attach a form letter to the corrected freight bill copy explaining the correction at the time collection is reported. The bureau has service of a rate man in the local freight office to pass upon contentions re- FREIGHT— RECOMMENDATORY 49 garding rates. If the change is proper, an agent's waybill correction is made and reported to the officer in charge of freight accounts on agent's correction account form as a debit or credit to the bureau account. Auditor's waybill corrections are rendered to the bureau in dupli- cate; refund of over-collections, and collection of balances due are made direct by the bureau without reference to the agent. The bureau is in constant touch with the agent's Uncollected and other features of station accounting, and it is claimed this re- sults in eliminating a large portion of the work heretofore required of the traveling auditors in checking station accounts. The travel- ing auditor is in position to obtain a list of the Station Uncollected from the bureau for verification, and after verifying the cash on hand at the station with the amount reported on last daily report rendered to the bureau, a station audit is practically completed unless special items are reported to him for investigation. In view of the close relations between the bureau and the stations under its supervision, ii: is claimed that the necessity for station audits is very largely dis- pensed with. 141. The following is an outline of another zone accounting plan which does not differ materially from the one previously de- scribed but deviates somewhat in the handling of adjustments made after reports are rendered by the bureau to the officer in charge of freight accounts. At the time this bureau was established, agents at stations placed under its jurisdiction were required to close their accounts as of the last day of the month and furnish the bureau with copy of station balance sheet for that month, together with detailed statements of the uncollected and over-collections in sup- port of the figures shown on balance sheet. All files pertaining to uncollected items and over-collections were retained by agents and closed out by them. Cash on hand at close of business for the month was reported to the bureau as such and carried to bureau cash book as "Balance Previous Month." The bureau handles the station accounts for a given number of stations. For the purpose of simplifying balances and in order to permit an economical distribution of the work, the stations are sub- divided into three groups designated as A, B, and C. Agents are required to submit daily, waybills received in freight bill number'order and two copies of waybills issued in waybill number order, each kind to be securely bradded together. Each entry on waybills received is given a freight bill number by 50 ACCOUNTING PROCEDURE— 1922 EDITION the agent, prefixed by the letter "L" indicating local, or "A" indi- cating interline, followed by a number indicating the day of the month, and then by the freight bill number. Example: L-13-1 represents the first local freight bill number on the 13th of the month. Agents are also required to submit daily, cashier's copies of freight bills collected, attached to collection sheets, disbursement sheets, and daily summary of cash collections and disbursements. In the event no collections or disbursements are made, blank re- ports are submitted. Immediately on receipt in the bureau, original waybills received, copies of waybills issued, and summaries of collections and dis- bursements with accompanying papers, a record of receipt of such documents is made. A separate record is maintained for each sta- tion. In the event any station does not forward waybills, etc., promptly, or blank report in lieu thereof, the agent is immediately traced by 'phone or wire. Local and interline waybills received are entered on combination station register and daily report form. The entries are then checked back against the waybills to detect and correct errors. If the number of waybills received at a station justifies, separate combination report and register sheets are used for such stations, otherwise the names of two or more reporting stations are grouped in alphabetical order on one sheet, and the total of the sheet carried to the summary without reference to name of the station for which report is made. Summaries for groups A, B, and C are consolidated, making one summary for the bureau. After the reports are verified they are sent to the officer in charge of freight accounts, with the original waybills received, or one copy of each of the outbound waybills issued and reported, as the case may be. One copy of each out- bound waybill is retained for bureau record. A record is kept of reports and waybills mailed to the officer in charge of freight accounts. Two forms of combination forwarded station register and daily reports are used. A special form is used for large stations to allow separate advance charges and prepaid charges registers in order that the work of posting, etc., in each can be handled by different clerks to advantage. Duplicate writing of the information shown on both the report and register portion is avoided by use of an insert sheet. When registers are completed, they are passed to the posting department. FREIGHT—RECOMMENDATORY 51 To enable traveling auditors to identify checks with freight bills covered thereby, entries on collection sheets are entered on cash- book sheets and grouped by checks when so paid. For example: One check for $10.00 covering pros L-13-1 and L-16-2 would be entered on collection sheet by agent on following lines, and the total amount of check carried over to right-hand column of collection sheet. It is claimed that mishandling of funds by agents can be readily detected under this method. No attempt is made to report collections to the bureau in freight bill number order, except that at one station the agent numbers consecutively all checks received in payment of transportation charges beginning with number 1 each day, and the cashier's copies of freight bills covered by such checks also bear the same check numbers. This practice enables the agent to list items in freight bill number order on collection sheets for benefit of bureau without disturbing the arrangement to identify checks with freight bills covered thereby. Before collection sheets and summaries submitted by agents are posted, the totals of the collection sheets are verified by adding machine operator and checked to ascertain if totals are carried for- ward to summary in proper form. In posting collections, the posting record is kept open for 15 days after the close of business for the previous month, thereby reducing the number of uncollected items to be rewritten to a minimum. Not later than the 25th of the following month, a copy of the uncollected list is sent to each agent in order that he will pursue collections more promptly. , The bureau makes a weekly balance of freight received. After the collections have been posted, a daily statement of the various items on the summaries is recorded in the cash book and from this the weekly balances are made. Totals in the cash book for each week are balanced against the totals of the summaries for the same week. A summary is made on a cash-book sheet form showing totals for the month by stations by groups (A, B, and C), from which is taken figures necessary to make monthly bureau balance sheet. At the close of the calendar month, the agents are required to furnish the bureau with a detailed list of drafts and remittances, totals of which must agree with similar items reported on daily summaries. Agents are permitted to make changes on freight bills after way- bills are sent to the bureau, provided they are made in red ink on cashier's portion of the freight bill which is sent with collection 52 ACCOUNTING PROCEDURE— 1922 EDITION sheet and supported by tariff or other authority. Such changes are then covered by agent's waybill corrections. The bureau num- bers each waybill correction issued, the number being prefixed by the initial of the group in which station is located and followed by number representing month in which waybill was reported to officer in charge of freight accounts. Example : Correction number B- 1500-2 represents correction 1500 for station in Group B for waybill reported in February. Reference to the correction is also shown on register against the entry for the waybill. The amount of the correction representing the difference between the amount collected and the amount reported is posted in the register, and as it is generally a credit to the account, it leaves a balance which will be taken care of when the amount on collection sheet for the same freight bill is posted ; in other words, the amount of the correction is posted in the register prior to the posting of the collection. It is claimed this avoids the necessity for mental deduction by cash poster to figure uncollected balance, and also avoids thought by cash poster that wrong freight bill reference has been shown by agent on collection sheet account variance between amount collected and amount reported. Auditor's waybill corrections received after reports are forwarded are handled as follows : When a debit is set up in bureau accounts by the correction, a balance due bill is made by the bureau and sent to the agent for collection accompanied by form letter. The balance due bill is given the correction number . applied to the correction by the bureau as well as showing reference to the agent's freight bill number, the latter being shown at the top of the balance due bill. When the agent makes collection of the balance due, he is required to report same on current daily collection sheet with reference to the bureau correction number. The bureau maintains an open file of all balance due bills sent to agents for collection, the carbon of the form letter being filed in date order and the copy of balance due bill in correc- tion number order. Immediately on receipt of the collection sheet reporting the collection of balances due, copies of balance due bills and form letters are removed from the open file, and both documents passed to correction clerk to close file, and file for permanent record. Balance due bills not reported within 20 days are traced. One advantage claimed in filing copies of balance due bills and copies of form letters in manner described is that the unadjusted items are more readily located. FREIGHT— RECOMMENDATORY S3 When an overcharge is developed by the officer in charge of freight accounts, an overcharge notice is issued to the bureau and authority to refund on special form is issued by the bureau to agent accom- panied by a form letter. Agent secures original paid freight bill and consignee's receipt for refund on the authority for refund blank, issues corrected freight bill to consignee, and returns one copy of the refund notice bearing payee's signature with disbursement sheet. The other copy of refund notice is retained in agent's file for benefit of traveling auditor. When the cashier's copy of freight bill attached to collection statement reporting collection differs from amount shown on way- bill as reported, a form letter is sent to agent for explanation, and if no satisfactory explanation of the difference is offered, an addi- tional collection is required. Adjustments other than cash represented by audit office correc- tions, credits from auditor freight overcharge claims, etc., are posted in a cash adjustment book in detail according to freight bill number, and posted from cash adjustment book to register under heading "CAB," thereby eliminating the necessity of carrying various columns in register for such detail. This method of posting saves stationery by reducing the size of the register. To utilize the time of correction clerks to best advantage, a printed memorandum form is used on which entry is made at time correction is handled. It is claimed that by the use of this form, the necessity of repeatedly handling the same register is avoided. A form letter is used to request copies of waybills from agents. All corrections affecting the interline received accounts are re- ported on a special form. One or more sheets are made for each receiving station and separate sheets maintained for debits and credits. The difference between the figures as reported and as corrected must agree with the resulting net debit or credit to the station account. The corrections reported on this form are unap- proved; that is, they have not been authorized by the audit office. Two copies of all corrections are attached to the form for revision in the audit office. If exception is taken to a correction as made, the amount is immediately charged back to the station account, the audit office building up correction accounts to other roads based on approved corrections. The net debit in the advances and prepaid plus the amount charged back to the agent on account of incorrect corrections must agree with the net difference shown in the advances and prepaid on the form. It is claimed this provides an absolute 54 ACCOUNTING PROCEDURE— 1922 EDITION check on all credits furnished agents and safeguards the company's revenue inasmuch as the credits are protected by correction account. All corrections affecting local received account are reported on a special form using separate sheets for each receiving station, and separate sheets for debits and credits. In the audit office this form is handled the same as correction account on interline received except that the differences reported on this form are checked against the forwarded reports and those which are not included therein are added thereto. Another special form is used for reporting all corrections issued on local and interline forwarded business using separate sheets for local and interline waybills. In the audit office the items reported on this form are carried as a "Transit" account, and when affecting interline billing, checked against received accounts of other carriers. If adjustment has not been made, statements of differences are issued. All items not covered by correction — i. e., reconsigning, over -col- lections taken to debit, etc. — are reported on a special form, and with the totals of forms reporting corrections, are carried forward, and the amount shown on balance sheet as debit correction statement. Corrections made in advances or prepaid by agents under Railway Accounting Officers Association mandatory rules are reported on corrected basis, corrections issued as provided, and copies of cor- rections sustaining reporting attached to waybills when forwarded to audit office. 142. The following is an outline of a third zone accounting plan to handle accounting work for medium size and small stations : Waybills received by local freight agents are revised as to articles, weight, rate, freight, and extensions, after which a five-part machine numbered freight bill is made for each consignment; the freight bill number on the freight bill is placed on the waybill. The freight bills made are listed on agents' daily balance sheet in freight bill number order, showing freight bill number and amount due on each freight bill, and footed; the record part of the freight bills and waybills are forwarded to the zone office. At stations where a large volume of freight is received, special form is used to list the freight bills and the total shown on this form is carried to the proper space on agents' daily balance sheet. In making freight bills, agents include local and interline in one series of freight bill numbers. Waybills returned by the zone office are filed in alphabetical, road and station order. FREIGHT— RECOMMENDATORY 55 Agents forward to zone office daily, copies of all waybills issued and an extra copy of waybills carrying advances and prepaid. Agents take debit for prepaid, and credit for advances on agents' daily balance sheet. Agents make a machine numbered order for switching, demur- rage, storage, reconsigning, weighing, stop-off, milling-in-transit, feed, and ice charges which are entered on agents' daily balance sheet under heading of "Miscellaneous," showing order number and amount of charge. A copy of the miscellaneous order is forwarded to the zone office. When agent receives a form letter from the zone office notifying him of an undercharge, sufficient detail is given to enable the issuing of proper due bill for the amount of undercharge. When due bill is issued, agent debits the station by showing freight bill number and amount under "Miscellaneous" on agents' daily balance sheet. A copy of the due bill is sent to the zone office. When agent receives refund notice in duplicate from the zone office, credit is taken by showing freight bill number and amount on agents' daily balance sheet under "Credit." Agent mails the original refund notice to the party who paid the transportation charge, retaining copy for his file. The collections are entered on agents' daily balance sheet as to freight bill number and amount, in order collected. When pay- ments are made by check which covers more than one freight bill or miscellaneous order, the items paid covered by each individual check are grouped on the cash sheet so as to enable zone office to balance the collections with the check. The collections entered on agents' daily balance sheet are supported by copies of freight bills or miscellaneous orders or due bills attached thereto. Advance charges paid' by agent are listed on agents' daily bal- ance sheet, receipt for amount paid being attached thereto. When account has been audited by zone office, receipt is returned to the agent as paft of his permanent record. Refunds made by agent are entered on agents' daily balance sheet, the receipt for amount refunded being attached thereto. After account has been audited by zone office, receipted voucher is returned to agent as part of his permanent record. When agents' daily balance sheets are received in the zone office, the waybills, freight bills, miscellaneous orders as well as collections or receipts for disbursements, are checked against the reports to 56 ACCOUNTING PROCEDURE— 1922 EDITION determine that a bill or receipt is received for each entry made on the report. Errors detected in the revision of waybills are covered by agents' waybill correction, and agents' daily balance sheet is changed to agree with waybill correction, agent being at once notified of cor- rection made. Interline waybills are reported on Railway Account- ing Officers Association Form No. 104, and local waybills on a special form. The interline and local waybills reported for the day are balanced with agents' daily balance sheet. The per cents allowed each road on interline waybills are shown on abstract. At close of month, reports are footed, balanced with month's account, and for- warded to audit office. After the waybills have been audited, they are returned daily to the agent for filing in alphabetical road and station order, and bound in book form. Zone office receives daily, copies of all waybills which are revised, and report is made for waybills carrying advances and prepaid, which at the end of the month is forwarded to audit office. Record copies of freight bills or miscellaneous orders received with agents' daily balance sheet are filed in numerical order in filing case. The cashier's memoranda received with collections reported by agent on agents' daily balance sheet are matched with the record copies on file in the office, the latter being removed from the filing case, and the date of collection stamped thereon. All record copies remaining in the filing case at the close of the day or month represent the uncollected. Under this plan the zone office can tell at any time the exact amount of uncollected at any station reporting to the zone office. The record copy — that is, the unpaid bills — are balanced four or more times during the month. Waybill corrections issued by the audit office after the accounts are closed are charged to the stations through the zone office who notify the agents of the nature of the correction. In the case of an undercharge, a form letter is sent to the agent giving sufficient detail to enable the agent to issue a balance due bill. In case of overcharge, a refund notice is made in triplicate, the original and one copy being sent to the agent. The third copy of the refund notice is retained in the zone office in an open file until adjustment of the item has been made. Agents are traced every ten days for disposition of overcharges. Recapitulation of agents' daily balance sheets is compiled in the FREIGHT— RECOMMENDATORY 57 zone office daily for the accumulation of totals, the totals being carried forward each day so that when the last report for the month is made, it shows the total debits and credits for the entire month and is in" fact a complete balance sheet for the station. Monthly account current is made in the zone office. Original is forwarded to audit office, carbon copy sent to agent, and carbon copy retained in the files. With each account current there is an itemized statement of the uncollected and under and over-collections. The zone office makes weekly statement of remittances as shown by agent which is checked in the treasurer's office to see that remit- tances have been received. The foregoing plan contemplates the employment of competent rate clerks in the zone office to make proper revision of the way- bills received and issued at the medium and small stations, thereby giving shippers at those stations, so far as revision is concerned, the same service as is given at the large stations where competent rate men are employed to revise waybills exclusively. This has the effect of materially reducing over and under-collections. 143. The following is a station accounting plan which is used at large stations in conjunction with the third zone accounting plan outlined : An eight-part freight bill is used consisting of — Record Copy Cashier's Memorandum Original Freight Bill Advice of Delivery Delivery Receipt Notice of Arrival Tally Record Commercial Agent's Copy. These freight bills are numbered consecutively at the time they are. printed, all of each set bearing the same number. Upon receipt of original waybill in the freight office, it is revised, and freight bill issued, after which it is checked against the way- bill to detect errors. The freight bill numbers are then stamped on the waybill by use of a numbering machine and the different parts of freight bill separated and distributed. The waybills are then abstracted and the totals of the abstract balanced with the totals of the record copies. The abstracts and waybills are then sent to the audit office, and record copy is sent to the car record desk where all freight bill numbers on the way- 58 ACCOUNTING PROCEDURE— 1922 EDITION bills for each car are entered against the car record. The record copies are then bound in loose-leaf binder. After collection is made, the cashier enters the paid freight bills on cash collection statement. The amounts are listed first; in order to use the totaler on the machine, and the freight bill numbers are then inserted opposite the amounts. After the day's business is tabulated on cash collection statements, the statements, together with the cashier's memorandum copies of freight bills, are sent to the record copy clerk. Record copy for each memorandum copy re- ceived is removed from the temporary file and the amounts collected are compared with the amounts shown on the record copies. In case of an over-collection, an overcharge slip is attached; in case of an under-collection, an undercharge slip is attached. The record copies and cashier's collections are then totaled on a non-listing machine and balanced. The record copies to which undercharge and overcharge slips are attached are then revised and necessary corrections, balance due bills, or overcharge notices issued. Balance due bills always bear original freight bill numbers. The undercharge, overcharge, and uncollected record copies are kept in separate temporary files in numerical freight bill number order, until settled, and then filed in one permanent file in freight bill number order. Only one clerk has access to this permanent file, and all other clerks are required to make requisition on him for access thereto. The permanent file consists of the record copy, cashier's memo- randum, advice of delivery, delivery receipt, and tally record ; there- fore, any claim question, tracing request, etc., is readily answered by reference to this file. Reference to corrections issued, corrections received, correspondence, etc., is shown on back of the record copy for future reference. The station uncollected is represented by the record copies, and undercharge copies in temporary file, and it is therefore possible at any time to obtain an accurate statement of the uncollected. The record copies which have been removed, together with cashier's memorandum, undercharge and overcharge slips, are then passed to the balance sheet clerk, who maintains a record of the totals of each on forms provided for that purpose. Audit office corrections give reference to station freight bill num- bers, and when received, corresponding freight bills are removed from the permanent file, placed in a temporary file in freight bill number order and there kept until cleared. All correspondence per- taining to freight bills carry the freight bill number as file reference. FREIGHT— RECOMMENDATORY 59 At the end of the month, a monthly balance sheet is rendered to the auditor. 144. Machine Station Accounting Plan. Under this plan, separate card is punched for each accounting item for each consign- ment for accounting purposes. The following machines and equip- ment are necessary in addition to the usual equipment: Key punches Seven unit printing tabulators Card sorters Filing cabinets for cards Non-listing machines. Having distinctive colored cards for the various classes of accounts is a matter of taste. The different accounts may be designated by code numbers, as, for example : Local accounts received indicated by numbers ending in 1 Interline accounts received indicated by numbers ending in 2 Local accounts forwarded indicated by numbers ending in 3 Interline accounts forwarded indicated by numbers ending in 4 Miscellaneous accounts indicated by numbers ending in 5 etc. Where desirable, further separation may be made and a separate code number used for each account, separating city from connecting line and issuing roads. Some plans provide for printing cards with the letter "O" for over-collection, and the letter "U" for under- collection beside a designated number in lieu of using colored cards for this purpose. Cards are punched for each debit and credit item, which after being balanced are filed. Each account is filed separately by code numbers and in pro number order on received business, and by way- bill number order on forwarded business. On receipt of waybills, they are revised as to weight, rate, exten- sions, etc., after which freight bills are issued in as many parts as are required. The freight bills are checked against the waybills so as to insure their accuracy. Under this scheme, however, two copies are furnished to the cashier, and one to the station accountant. The accountant's copies may be handed direct to him or through the cashier's office, having the cashier stamp same on back thereof to indicate that he has been furnished with necessary copies for his department. The freight bills are sorted and filed in freight bill number order in the accountant's department that copies may be readily located 60 ACCOUNTING PROCEDURE— 1922 EDITION for the purpose of recording thereon corrections and file references. After freight bills 'have been verified, separate daily reports are made for local and interline waybills. The waybills are sorted in freight bill number order before being entered on reports. The weight, freight, advances, and prepaid columns of the report are totaled, after which the waybills are coded and the following information shown opposite each consignment where charges are a net debit or net credit to station accounts: Amount of net debit or net credit Code number for the account Station number for the station from if local business Station number for the junction station at which received if inter- line business Number of waybilling road if interline business. The waybills are then passed to key punch operators to punch card for the total net debit or net credit for each consignment. The following information is punched in the card : Month, day, year which represents date of reports Account number Waybill number Month, day, year of waybill Station Waybilling road if interline Pro number Debit (net) or Credit (net). Cards are then passed to the tabulating machine operator and detailed tabulated statement prepared. The grand total of amount of net debit is balanced with the freight, plus the advances, less the prepaid charges as shown on the reports. If any difference exists, the amounts are checked from the tabulated statements to the agent's report, and reports corrected if waybills reported in error, and re- ports refooted. If card is punched in error, a new card is punched and the cards are then re-tabulated in detail and the totals re-balanced with the totals of the reports. The station accountant's copy of freight bills is checked against freight bill number and amount against the tabulated statement. Each day after all the tabulated statements have been balanced, they are put in a temporary binder with appropriate label pasted on the FREIGHT— RECOMMENDATORY 61 front or end of the binder and at the close pf the month, permanently bound. Cards are filed in filing cabinets by code numbers and labeled "Not cleared." These cards, if in great volume, are filed between index cards showing the opening and closing number. Shipping tickets and connecting line transfers received are rated, extended, and waybills prepared. Separate prefixes and series of numbers can be used according to the volume of traffic and require- ments. The shipping tickets and connecting line transfers are checked against the waybills to insure their accuracy. The station accountant's copy of the waybills, together with shipping tickets and connecting line transfers, are passed to the Station Accounts Bureau, where the waybills are abstracted, separate reports being made for local and interline waybills. After the waybills have been abstracted, the reports are footed as to weight, freight, advances, and prepaid. Waybills carrying advances or prepaid are passed to coding clerk, who inserts the following information : Amount of debit for prepaid Amount of credit for advances Code number for station to, if local Code number for going off junction, if interline Code number for waybill destination road, if interline Account number. Care must be taken to indicate the correct account number for advances and prepaid. Waybills are passed to key punch operator, who punches cards for all shipments carrying advances or prepaid. The following information is punched in the card : Month, day, year per report to auditor Account number Waybill number Station to, if local Going off junction, if interline Waybill destination road number, if interline Connecting line pro number on retailed traffic Debit or prepaid . Credit or advance Clearances. The cards are then passed to the tabulating machine operator, who prepares a tabulated statement from the cards. The total debit as per tabulated statement is balanced with the total prepaid as per 62 ACCOUNTING PROCEDURE— 1922 EDITION report; the total of the credit is balanced with the advances as per report. After the reports have been balanced, they are forwarded to the freight accounting officer. The cards on forwarded traffic are filed by accounts in filing cabinets and properly labeled as to "Account number" followed by the words "Not cleared." Bills covering switching, weighing, demurrage, storage, etc., are prepared on an accrual basis as well as bills covering other miscel- laneous charges, except demurrage assessed under average agree- ment plan, which is covered by bill at the end of the month. A copy of each bill is furnished to the station accountant for his file. These bills are coded and cards punched. Cards are tabulated in detail and the amounts as shown on the various bills checked against the tabulated statement to insure accuracy of the cards. Station accountant's copies of. inbound freight bills are filed daily in numerical order. Station copies of outbound waybills are filed daily in waybill number order. Bills covering miscellaneous charges are filed daily in numerical order. Shipping tickets covering out- bound traffic are filed daily in destination station order. Connecting line transfers may be filed by destination station order or in such manner as is required. The total debits or credits as established for the day are posted in the cash book opposite the proper date under proper account. The posting is done from the tabulated statement prepared by the printing tabulator. All accounts not designated by waybill or freight bill numbers, such as relief claims, miscellaneous bills, etc., show the identifying number on the card in space provided for waybill number. As collections of inbound charges are made on city business, the date of the freight bill, freight bill number, and amount of collections are recorded on collection statement under caption "Inbound." This statement is supported by copy of freight bill which shows the actual amount collected. Freight bills are in the same order as they are entered on the collection statement. When settlement is received from connecting line, reference to the connecting line and to draft number and the amount, is recorded on collection state- ment. Collections covering outbound prepaid charges are likewise entered on collection statement showing date of waybill, waybill number, and the amount under caption "Outbound." ' If the prepaid outbound charges are collected before waybill has been issued, the cashier assigns a number to the shipping ticket from a series as- FREIGHT— RECOMMENDATORY 63 signed for that purpose. The waybill clerk enters this number on the waybill for the purpose of later identifying the collection. Col- lections covering demurrage, storage, switching, etc., are entered on collection statement showing identifying information and the amounts under the proper captions. All amounts entered thereon are sup- ported by detail or a bill arranged in the order items are entered. No disbursements are made by the ca ihier without authority from the station accountant. All disbursements of cash made by the cashier are entered on disbursement statement showing identifying information and amounts under proper captions. Disbursement statements are in all cases supported by detail or bills properly approved by the station accountant. Totals for the various accounts shown on the collection or dis- bursement statements are carried to the cash summary statements and entered opposite proper items. The amount of cash on hand as shown on the cash statement is balanced with the actual cash on hand. The station accountant is furnished copy of the remittance slip covering amounts shown on cash summary statement as remitted. If desired, the cashier may send to the station accountant the cash collections and disbursements statements with proper supporting data several times during the day. The cash collection statements with freight bills attached are passed to file clerk, who withdraws from the files labeled "Not cleared" cards covering items as entered on the collection statement, after which the cards are tabulated in detail. The total of the tabu- lated statement is balanced with the total of the amount shown on cashier's collection statement. The tabulated statements and cash collection statements are bal- anced; if not in balance, the items are re-checked to locate the discrepancy. Wherever the amounts shown on the tabulated state- ment differ from the amounts shown on the cashier's collection statement, the freight bill is referred to and a new card for the difference is punched. In case of an under-collection, a new card is punched for the actual amount collected, and another card punched for the under-collection, which gives reference to the original ac- count number. In the case of over or under-collection, colored cards may be used, or the letters "U" for undercharge, and "O" for over- collection printed beside a designated number in the cards in lieu thereof. 64 ACCOUNTING PROCEDURE— 1922 EDITION After the cards have been corrected and all discrepancies located, the original cards on which discrepancies existed are withdrawn from the balance of the cards. The cards covering the amounts actually collected are tabulated for a total only. The cards covering the under-payments which have been kept separate are tabulated for a total only. The cards covering the over-payments which have like- wise been kept separate are tabulated for a total only. The total of the actual collections, plus the amount under-paid, less the amount over-paid, must balance with the tabulation made from the cards first withdrawn from the file. The total amount of the second tabu- lation covering actual collections must balance with the total collec- tions shown on the cashier's cash summary statement. When this has been accomplished, it results in an absolute check on the cash collected and on all the corrections made in the cards. The cards covering the actual collections are punched, showing month, day, and year per cashier's cash summary statement and account number. The cards are tabulated in detail. The total of this tabulation must likewise balance with the collections as shown on the cashier's cash summary statement. Bills giving reference to the original freight bill number are written for all items which have been under or over-paid. These bills are written in duplicate, one copy of which is sent with a trans- mittal blank, on which is shown the station accountant's file num- ber, to the rate clerk for information and tariff authority covering the correct rate. The file number is also recorded on the card punched for the amount over-paid or for the amount under-paid. These cards are filed in freight bill number order by accounts in the files labeled "Not cleared." The same method of procedure is followed in connection with collections on outbound traffic, demurrage, storage, switching, or miscellaneous accounts. When cashier reports on collection statements an amount cover- ing outbound prepaid charges for which the waybill has not been issued, a card is punched giving reference in the column headed "Pro number" to the number assigned to the shipping ticket by the cashier. When the waybill covering the outbound prepaid is issued, the serial number used by the cashier is likewise punched in the card under the caption "Pro number" and is matched with the card FREIGHT— RECOMMENDATORY 65 covering the prepaid charges paid not billed and both cards cleared from the account. Totals of collections from connecting lines are checked against like totals shown by cashier on collection statement. Connecting line statements are then passed to file clerks to withdraw cards from file to be handled the same as city collections reported by cashier. At stated intervals, in accordance with local arrangements, cards affecting junction settlements may be withdrawn from "Not cleared" files and tabulated for the purpose of drawing drafts or otherwise making settlement with connecting carriers. Periodical reports covering demurrage, storage, switching, relief .claims, and all other miscellaneous accounts are balanced with the grand total of the cash book for each of these accounts. Totals in the station cash book are accumulated daily and at the end of the month it is only necessary to add the totals for the last day's business to the accumulated totals, after which the totals for the month are carried to the balance sheet. After the close of the month's account, cards in the files labeled "Not cleared" are withdrawn, and all cards covering over-payments are separated from the others. The cards covering over-payments are tabulated in duplicate, one copy for station file, and one copy to be attached to the balance sheet as supporting detail covering the over-credits entered thereon. Cards covering amounts representing outbound prepaid charges paid but not billed are likewise tabulated in duplicate. Cards not withdrawn from "Not cleared" files represent balance due items and original amounts which have not been collected. These cards are tabulated in duplicate, the original statement being attached to the balance sheet in support of the amount entered thereon as uncollected. Immediately after the close of the month's business, all cards covering items that have been cleared from the accounts are sorted, each account separately, in pro number order on the received side, waybill number order on the forwarded side. No separation in the accounts on the inbound and outbound business is made as between city and the various connecting line accounts. After the cards have been properly sorted, tabulated statements are prepared and bound for record purposes. Each day at the close of business, all essential records other than the cards are placed in the vault. All cards are kept in their filing trays, and trays placed in the filing cabinets, and the latter securely 66 ACCOUNTING PROCEDURE— 1922 EDITION locked. Keys to the cabinets are furnished to designated responsible employees. Under no circumstances are other than the filing clerks allowed access to the cabinets. File clerks are held strictly responsible for the correct filing of all cards. An index of correspondence is maintained showing file number and sufficient reference to the file, which file number must be shown on all files and be written on any cards which have previously been punched, and cover items referred to in the file. All correspondence is filed in file number order. All documents received from the cashier by the station accountant supporting cashier's cash summary statement are bound and filed 1 each day separately. Periodically, throughout the month, or at ieast once each month, the station accountant checks the cashier's bill rack to see that the cashier has a freight bill in the rack for every item carried on the uncollected. The correspondence file is also checked to see that a proper file has been established on all under -paid and over-paid items and that the correspondence is receiving attention. The foregoing plan can be adapted to any style of card and print- ing tabulating machines. It is also possible to extend this plan to include all details in connection with the zone plan of station accounting. 145. The committee of the Association has been unable to make a complete analysis of the various plans in use and is unable to say what economies may be effected or to what extent benefits may be derived therefrom in other directions. Each carrier has its own peculiar accounting conditions varying largely according to territories served, and it is felt that only by individual investigation can carriers interested determine whether any such plan would be beneficial to them. R. A. O. A. PLAN OF SWITCHING SETTLEMENTS 146. Definition of Terms. Interline switching. — Switching in which two or more carriers are interested. Transportation Carrier. — A carrier performing a transportation service. Switching Carrier. — A carrier performing a switching service. Outbound, or Forwarded. — Traffic originating on the line of a switching carrier, destined to a point outside the switching district on the line of another carrier. FREIGHT— RECOMMENDATORY 67 Inbound, or Received. — Traffic originating outside the switching district on the line of a carrier, destined to a point on the line of a switching carrier. Intermediate. — Traffic interchanged between two transportation carriers via the line of one, or more than one, switching carrier. Inter-Terminal. — Traffic moved within switching districts by two or more switching carriers. Interline Switching Waybills. — The waybill issued for the switch movement of a car, and to be used as the basis of settlement. 147* Fundamental Principles. Settlements for interline switching may be made through accounting departments or junction agents, as carriers may elect. 148. Transportation carriers shall be responsible for issuing bills of lading, protecting "Order" consignments, and the securing of receipts from consignees; also for the collection of charges as follows : (a) Transportation revenue. (b) Switching and other charges of interested carriers; but transportation carriers shall not be responsible for the collection of charges, other than switching, accruing on the line of a destination switching carrier. 149. In inter-terminal switching movements, the initial- carrier will be considered the transportation carrier, and the destination carrier the switching carrier. Note. — While it is desirable that the practice in this respect should be uniform it may be reversed or varied from as interested carriers elect. 150. Interline switching waybills shall be issued as follows: (a) On outbound, or forwarded movements, by the initial switch- ing carrier. (b) On inbound, or received movements, by the transportation carrier. (c) On intermediate movements, by the initial transportation carrier. (d) On inter-terminal movements, by the initial switching carrier. 151. Forms. The following R. A. O. A. standard forms should be used under this plan : 137. Interline switching waybill. 138. Report of interline switching waybills forwarded. 139. Report of interline switching waybills received. 152. The interline switching waybill shall consist of as many 68 ACCOUNTING PROCEDURE— 1922 EDITION parts as there are carriers interested. They may be bound in sets or book form, and when additional copies are required, and the carbon process is used, extra blanks may be inserted. Part 1 — For use of the issuing carrier. Part 2 — For the use of yardmen as authority for the movement of the car. It should accompany the car to switching destination. It forms the basis of settlement between the interested carriers. 153. Interline switching waybills should be consecutively numbered. 154. An interline switching waybill should be issued for each car and must show the information necessary for the movement, the switching revenue due each carrier, and whether "Prepaid" or "Collect." 155. The forwarding agent shall render an abstract of interline switching waybills issued, R. A. O. A. Standard Form 138. 156. The receiving agent shall render an abstract of interline switching waybills received, R. A. O. A. Standard Form 139. 157. When settlements are made through accounting depart- ments, the receiving carrier shall send to the forwarding carrier a copy of the received abstract showing the revenue accruing to each carrier. Intermediate carriers, if any, shall be furnished with legible copies. 158. Settlements shall be made on the abstracts as rendered and discrepancies adjusted in a subsequent settlement. 159. When settlements are made at junction stations instead of through accounting departments, the same forms may be used with such modifications as may be necessary. 160. Local Switching. It is not considered expedient to recommend a plan for local switching, i. e., switching in which but one carrier is interested, as it is believed that if such a plan were recommended it would not be generally adopted, for the reason that many carriers now have in successful operation their own individual plans, which meet local conditions. It is suggested, however, that the forms of switching waybill and abstract may, with slight modifi- cations, be used for this purpose. 161. Absorbed Switching Charges. When absorbed switch- ing charges are to be prorated between carriers interested in the freight revenue, such charges should be apportioned among roads interested through the medium of the R. A. O. A. Overcharge and Agency Relief Claim channels, or as otherwise agreed. FREIGHT— RECOMMENDATORY 69 ASTRAY AND MISROUTED FREIGHT 162. Definition of Astray Freight. Less than carload freight which is marked for destination and which has become separated from the regular revenue waybill. 163. Forms. The following R. A. O. A. Standard Form should be used under this plan: 100. Astray freight waybill. 164. Waybilling Astray Less Carload Freight. Astray less carload freight shall be waybilled through without charges to marked destination from any station or agency, including junction points, by the carrier with which the freight checks over; regardless of existing interline waybilling arrangements. When routing is marked on astray package, the astray waybill should be routed via route corresponding with markings on package, whenever practicable. When it is impracticable to get the shipment back into the route via which it is marked without involving a back haul or delay in delivery of shipment or the routing is not shown on the package, the shipment should be forwarded to destination via the most direct route. 165. When carriers desire to do so, a carbon copy of the astray freight waybill may be used as an "over" report. 166. Settlements for Astray Freight Waybills. Astray freight waybills without charges should be reported by destination- carrier, giving reference to revenue billing on the abstract. 167. Should it become necessary to make delivery to consignee prior to the receipt of revenue waybill, charges should be collected from point of origin to destination, and prorated between the carriers interested in the astray freight waybill, except that, when the bill of lading shows full prepayment, charges should not be collected but reference to the prepaid bill of lading should be shown on the abstract. 168. Upon receipt of the revenue waybill, correction should be issued cancelling the charges on the astray freight waybill. 169. Definition of Misrouted Freight. Freight which is way- billed to an erroneous destination, or is forwarded with revenue way- bill to correct destination via an unauthorized route. 170. Settlements for Misrouted Freight. Waybills either interline or local, for misrouted freight, shall be taken into account based on the rates applicable via the route over which the shipments moved, and settlements shall be made between interested carriers accordingly. 70 ACCOUNTING PROCEDURE— 1922 EDITION 171. The adjustment of differences between carriers, resulting from settlements with shippers or consignees, shall be made through bill and voucher or freight claim channels. BILLS OF LADING 172. Uniform Forms. Uniform bills of lading ("Straight" and "Order") have been recommended by the Interstate Commerce Commission. These forms provide spaces for showing advances and prepayment and carriers should see that all charges accruing up to and including the point where the bill of lading is issued, which are to follow to destination, and the amount of prepayment by shipper, are shown thereon in the spaces provided therefor. 173. It is recommended that when shippers' forms of bills of lading are accepted they should conform in all essential particulars to the uniform bill of lading. 174. When shipping orders and straight bills of lading are pre- pared at the same time by the carbon process, the shipping order should be on top. On an "order" bill of lading the number of packages should be spelled out, as well as given as a numeral. 175. Bills of lading should be signed only by an agent or bonded employee, the signature to be written in ink or indelible pencil. Car- riers should exercise care in policing the endorsement on bills of lading. 176. Prepaid Bills of Lading. Traffic associations are re- quested to impress upon their members the importance of preparing prepaid shipping orders and bills of lading in such manner that prepayment of freight charges shall be distinctly shown. 177. When charges are not collected at the time a prepaid bill of lading is issued, to protect the interests of all concerned, the issu- ing agent should stamp or write, and sign the following notation on the bill of lading: "The charges on this shipment will be collected from the shipper and should therefore be considered prepaid. (Signed) , Agent." FREIGHT BILL 178. Uniform Blank. The form of freight bill recommended by the Railway Accounting Officers' Association, R. A. O. A. Stand- ard Form 161, may be printed in two or more parts to be used for delivery receipt, cashier's memorandum, arrival notice and station record. FREIGHT— RECOMMENDATORY 71 179. Names of Stations and Signatures. The names of sta- tions and the signatures of persons authorized to receipt for charges should be written in full. 180. Miscellaneous Charges. Items of miscellaneous charges, such as loading and unloading Live Stock, switching, demurrage, storage, feeding, bedding, labor, etc., should be shown separately on freight bills and properly described in detail, so that consignees will know at what point the service was performed. Where more than one similar service has been performed en route, such as bed- ding and feed, icing, loading and unloading Live Stock, detail in- formation as to date, etc., must be shown for each service. 181. Receipts for Demurrage Charges. Only one freight bill should be issued for each shipment, but if, after settlement, demur- rage accrues, it may be covered by a separate freight bill. 182. Notations When Refund is Made. When a refund is made, either original freight bill or the original bill of lading, show- ing receipt for amount paid, must be taken up and a new receipt issued for the correct amount, or a notation in ink made across the face of the original receipt, showing the amount refunded over the signature of the refunding agent, together with the date and name of station, so that the receipt will represent the actual amount collected. 183. Prepaid Freight Bill. R. A. O. A. Standard Form No. 103 is one form of prepaid freight bill. This form, printed on light weight paper, is to register with waybill forms and is to be used as an insert at the time waybill is made. The form may be printed in two or more parts to be used for Cashier's Record, etc. See also R. A. O. A. Standard Form No. 162. GOVERNMENT FREIGHT 184. Uniform Classification. The adoption of a uniform classification for Government freight would greatly facilitate set- tlements with Government and between carriers; and the Railway Accounting Officers' Association recommends that a uniform classi- fication for Government freight be adopted; and that the freight traffic departments of carriers and freight traffic associations, be urged to arrange and issue such a classification at the earliest possi- ble moment. 185. Government Bill of Lading. Government bills of lading should be issued for all property transported for the Government 72 ACCOUNTING PROCEDURE— 1922 EDITION and the charges made payable to the last carrier. When impedi- menta or personal effects are carried free on account of passenger transportation each article should be specified and the weight shown separately. An endorsement should be made indicating the articles to be earned free, reference being given to the contract, showing date, name and title of party by whom made. 186. All shipments of freight, the property of the Government, should be consigned to the Government, in care of Government representative to whom delivery is to be made. 187. Separate Waybills Distinctly Designated. Separate waybills shall be made for Government freight and shall bear the notations "Government Freight" and "Government Bill of Lading No ," in the space provided. 188. Waybilling Government Freight. Freight consigned to the Government and covered by Government bills of lading should be waybilled through from point of origin to bill of lading destina- tion regardless of the absence of through rates. Regular interline waybilling arrangements should be observed in waybilling shipments consigned to the Government and not covered by Government bills of lading. 189. Settlement Between Carriers. The destination carrier shall be responsible for the collection of all charges on shipments of freight consigned to the Government and covered by Government bills of lading, regardless of the fact that the destination may be a non-agency station. The initial carrier shall be responsible for the collection of all charges on shipments consigned to the Govern- ment and not covered by Government bills of lading, whether destined to an agency or a non-agency station. Should such ship- ments be waybilled collect or insufficiently prepaid, the destination carrier may, if covered by a through waybill origin to destination, correct the waybill to read fully prepaid. If the shipment is rebilled, the destination carrier may make bill against the initial carrier for charges due. 190. The above procedure should be followed only when the destination carrier has positive evidence that a Government bill of lading has not been issued, and should not be followed in the case of lost or misplaced bills of lading. 191. Settlement of revenue between carriers should be made cur- rently and in the same manner as for commercial freight, the last carrier making collection- of the charges. Adjustment of over- FREIGHT— RECOMMENDATORY 73 charges between carriers should be made as follows, subject to the R. A. O. A. minimum of one dollar ($1.00) : (a) When in the freight charges of an interline waybill read- ing from origin to destination, by interline correction account. (b) When in the advances, by bill against each carrier in interest. 192. Receipts for Miscellaneous Charges. Receipts in dupli- cate, and certificates, on the forms prescribed by the Government, for miscellaneous or special charges incident to the movement of freight, such as loading, unloading, resting, watering, feeding, and bedding of live stock, switching, wharfage, tolls, drayage, car rental, and other similar miscellaneous charges, must be attached to way- bills by agent at point where such charges accrue, and the agent at destination should attach such receipts and certificates to the bill of lading. All waybills covering shipments of Government live stock should be endorsed by the waybilling agent as follows: "If special charges for feeding, bedding, etc., accrue in transit, receipts therefor, in duplicate, and certificates furnished by Gov- ernment attendant must be secured and be firmly attached to this waybill." 193. Land-Grant Deductions. As the basis for apportioning revenue and land-grant deductions on interline shipments of Govern- ment freight are questions for Traffic Departments to decide, this Association does not recommend a basis or bases for apportioning revenue or prorating land-grant deductions on such traffic. LIGHT WEIGHING AND STENCILING FREIGHT CARS 194. Accounting officers should maintain a record of the light weighing and stenciling of freight cars, and bring to the attention of the management at frequent intervals all home cars which have not been light weighed and re-stenciled within the time prescribed in rules of the American Railway Association. 195. The light weights placed on waybills by agents or weigh- masters, or reported by them to accounting officers, should be checked against the audit office light weight record and differences adjusted. 196. The following R. A. O. A. Standard Forms should be used in taking, reporting and recording light weights of home cars: 128. Inspector's Report of Freight Cars Light Weighed and Stenciled. 74 ACCOUNTING PROCEDURE— 1922 EDITION 129. Master Mechanic's Daily Report of Cars Light Weighed and Stenciled. 130. Record of Light Weight of Freight Car (Card). 197. Plan. Inspectors should report all cars to be light weighed to weighmasters, on R. A. O. A. Standard Form 128, showing car numbers, initials, old weight, and sign and date the report. Re- ports on R. A. O. A. Standard Form 128 should be numbered consecutively by inspectors during the month, commencing with the first report made in any month, in order that the Master Mechanic to whom the reports are rendered may see that they are received in consecutive order. When cars are weighed by weighmasters, the latter should enter the date re-weighed and the new weight on R. A. O. A. Standard Form 128, in addition to keeping these results in a separate record book. Weighmasters should sign and date R. A. O. A. Standard Form 128, and return same to the in- spector promptly. When the inspector has re-stenciled the cars, he should fill in the date re-stenciled, sign and date the third certificate, and, after taking an impression copy, send the report to the Master Mechanic, who should file them in numerical order. 198. The Master Mechanic will prepare daily report on R. A. O. A. Standard Form 129, from the various reports, R. A. O. A. Standard Form 128, received from inspectors, showing all cars in numerical order. R. A. O. A. Standard Form 129 should be ren- dered to the accounting department and any other departments as may be required. The light weights of cars which have undergone repairs should also be reported on R. A. O. A. Standard Form 129. 199. Permanent record of light weights should be kept on R. A. O. A. Standard Form 130, under the card-filing system, this record to be posted each day from the reports, R. A. O. A. Standard Form 129, received from the Master Mechanic. RESPONSIBILITY FOR CORRECTNESS OF CHARGES AND ADJUSTMENT OF UNDERCHARGES AND OVERCHARGES 200. Waybilling. When through rates and percentage divi- sions are published, freight should be waybilled through from point of origin to final destination, thereby minimizing overcharges and undercharges, and facilitating the adjustment of differences. 201. Revision of Waybills and Transfer Freight Bills. The number of undercharges and overcharges would be greatly FREIGHT— RECOMMENDATORY 75 reduced by a thorough revision of waybills at originating or receiv- ing stations, or in the accounting department. When shipments are to be rebilled at junction points the charges accruing to the junctions should be revised by the inbound carriers before the transfer freight bills are tendered to the rebilling carriers. 202. Collection of Transportation Charges. It shall be the duty of the destination carrier to collect all tariff charges from orig- inal point of shipment to final destination, regardless of bases for the charges or whether the shipment is rewaybilled en route or way- billed through or billed to a non-agency station, and shall promptly account to each carrier in interest for its proportion. 203. It being the duty of the destination carrier to collect all tariff charges, it shall collect all undercharges and refund all over- charges discovered after original settlements have been made with consignees or shippers. This rule does not apply to the settlement of claims, nor to the refund of overcharges in prepaid, which should be disposed of in accordance with paragraphs 15 and 80. 204. Correction of Overcharges and Undercharges. Under- charges or overcharges detected by the initial or intermediate car- riers shall be promptly tendered at junctions, accepted for imme- diate settlement and passed to destination agent for collection or re- fund. When refund cannot be made it shall be disposed of in ac- cordance with the rules of the Interstate Commerce Commission. 205. Overcharges or undercharges in advances or prepaid shall be disposed of by correction notices or in accordance with the R. A. O. A. Overcharge Claim Rules. 206. The adjustment of differences arising from interline freight settlements between carriers parties to the interline waybill is a mat- ter of accounting and should not be referred to the Claim Depart- ment for settlement. 207. Freight Reconsigned to a Prepaid or Non-Agency Station. The carrier authorizing the reconsignment of a shipment, en route, from an agency station to a prepaid or non-agency station, shall be responsible for the collection of the charges. 208. Responsibility for and Disposition of Uncollectible Charges. The initial carrier shall be responsible for the failure to collect all tariff charges from original point of shipment to final destination, for shipments, carloads and less carloads, destined to prepaid or non-agency stations, and shall assume all uncollectible undercharges on such shipments. When such shipments are billed collect, or insufficiently prepaid, they should be accepted from con- 76 ACCOUNTING PROCEDURE— 1922 EDITION necting carrier and forwarded to destination or to nearest agency station, as the destination carrier may elect. The destination carrier shall endeavor to collect the amount due, but if unsuccess- ful may correct the waybill to read fully "Prepaid," if the ship- ment is waybilled through from point of origin to destination ; when rebilled en route, the adjustment shall be made in accordance with the R. A. O. A. Overcharge Claim Rules. (See paragraph 310 of this book.) 209. While accepting the principle that the destination carrier shall assume the duty of collecting all tariff charges, this will not relieve the initial or intermediate carriers from responsibility for their errors that are impossible of detection by the destination car- rier. See paragraph 210. 210. While recognizing the difficulty of enumerating all of the various classes of undercharges, the following are some of the losses which should not be borne by the destination carrier : (a) Miscellaneous charges for switching, demurrage, storage, icing or feeding, detention or stop-off charges, etc., omitted from billing or crossed off (not by destination carrier) and not a part of or included in the through rate (see Rule 12). (b) Undercharges due to error in rates published in tariffs to which destination carrier is not a party. (c) Undercharges due to failure to collect tariff charges on shipments destined to prepaid or non-agency stations. (d) Undercharges due to the insertion of incorrect "rates in ex- port bills of lading issued by initial or intermediate carrier. (e) Charges waybilled as prepaid, subsequently changed by cor- rection to collect. (f ) Demurrage charges accruing at point of origin and not noted on bills of lading. (g) -Undercharges due to failure of weighing carrier to state correct grqss carload weight on waybills when charges are col- lectible on track scale or shippers agreement weights. 211. Destination carrier shall receive all possible assistance from initial or intermediate carriers in its efforts to make collections or refunds. 212. When destination carrier is unable to collect tariff charges due to errors of the initial or intermediate carrier, which were im- possible of detection on the part of the destination carrier, the desti- nation carrier shall submit all papers in the case and request author- ity to charge the carrier responsible or to resort to legal means trj FREIGHT—RECOMMENDATORY 77 enforce collection. In the event of failure to make collection, the carrier responsible for the error must assume the amount uncol- lectible and the cost of the legal procedure, the adjustment to be made in accordance with the R. A. O. A. Overcharge Claim Rules. 213. It must be recognized that these recommendations are made to cover only the disposition of undercharges and overcharges as between carriers, and should not be construed as defining the policy of a carrier with respect to its relations with the public. UNDERCHARGES IN ADVANCES 214. When the destination agent discovers an undercharge in the advances of a waybill, he shall send the waybilling junction agent a correction notice for the amount of the undercharge. 215. Freight accounting officers are morally obligated to correct any tendency on the part of their agents to absorb these under- charges instead of refunding them to the creditor roads. 216. At the junction, the waybilling agent when he receives the correction notice shall promptly refund the amount of the under- charge to the agent of the connecting line, 217. In event all or a part of the undercharge belongs to a road beyond the said connecting line, then the agent of the con- necting line shall refund it to the junction agent of the road beyond, proceeding as in paragraph 214. 218. When the freight accounting officer of either the destina- tion road or of an intermediate road discovers an undercharge in the advances of a waybill, he shall notify the freight accounting officer of the creditor road, using therefor R. A. O. A. Standard Form No. 118, Notice of Undercharge in Advances, sending copies to accounting officers of all lines interested, and shall indicate on the form whether settlement shall be made through claim or junc- tion account. 219. It shall be recognized that, inasmuch as carriers are de- pendent on one another as to collection and apportionment of trans- portation charges, each freight accounting officer is morally bound to exert himself to refund undercharges to the roads that the under- charges belong to. 220. Upon receipt of a Notice of Undercharge in Advances, the freight accounting officer of the creditor road shall collect the under- charge, either through claim channel or through the junction agents, according as the debtor road elects. In collecting through the junc- 78 ACCOUNTING PROCEDURE— 1922 EDITION tion agents, he should send the notice to his agent, together with R. A. O. A. Standard Form No. 147, Waybill Correction Notice or Notice of Undercharge in Advances, R. A. O. A. Standard Form No. 118. 221. At the junction, the agent of the creditor road shall' present the said notice to the agent of the debtor road, and the latter shall promptly pay the undercharge to the former, using the notice itself to support his relief claim or the credit due him for the money so paid out. PREVENTION OF OVERCHARGES AND UNDERCHARGES 222. The following suggestions are submitted as means for pre- venting overcharges and undercharges : a. Simplification of tariffs and division bases. b. Some general plan of constructing divisions under which it would be possible to place division basis in the hands of junction agents and others interested before the tariffs become effective. c. Extension of joint through rates. d. Extension of interline billing. e. Proper instructions and advice to new or inexperienced agents, billing and revising clerks, at origin, at rewaybilling points and at destination, by competent senior station employees, or by traffic or accounting representatives assigned to and specializing in work of this nature. f. Establishment of audit office revision bureaus at important interchange points, or at system points advantageously located, thus insuring proper revision by competent rate men prior to delivery of freight and relieving the agents at the smaller stations of this duty as far as practicable. g. Inspection of station tariff files and recheck of station revision by traveling tariff inspectors, or rate clerks, especially assigned to and qualified for work of this nature. h. Careful attention to the matter of weights, particularly on less carload traffic, with a system of test check weights and reports to be made en route, or at destination, by agents, if necessary, but preferably by traveling representatives assigned to and specializing on work of this nature. i. Careful audit office revision, with an adequate system of ad- vices to agents by correction notice, or otherwise, covering billing FREIGHT— RECOMMENDATORY 79 of revision errors made by agents, thus guarding against a succes- sion of errors similar in nature. j. Close co-operation between the Overcharge Claim and Waybill "Revision Departments, with an adequate system of advices under which the latter may be informed of all revision failures developed in the handling of overcharge claims. k. A monthly analysis of under- and overcharge corrections ac- cepted and of overcharge claims paid, showing as to each the num- ber and amount chargeable to faulty work at each station, separated as to causes, such- as — Errors in rates, Errors in classification, Errors in description of freight. Errors in weight, Errors in routing. Errors in extension, etc., etc. Shipments not rated through, such analysis to be tabulated in statement form, showing compari- son by stations, for distribution to station agents and others. With the causes for overcharge set' up in this manner, corrective measures can be concentrated on the principal causes. 223. It is realized that suggestions a, b, c, and g deal with matters now generally under Traffic Department jurisdiction, but it is felt that a very large proportion of the overcharge' claims handled arise from lack of the things suggested in those paragraphs. "SHIPPER'S ORDER" CONSIGNMENTS 224. Distinctive Waybills. It is not advisable to adopt a waybill blank of a distinctive color, or to use a separate waybill for "Order" freight. 225. Notations Not to be Abbreviated. Owing to errors in delivery resulting from the use of abbreviations in waybilling "Or- der" shipments, notations affecting the delivery of freight, as, for in- stance, "Shipper's Order," "Notify," etc., should not be abbre- viated, but such terms should be written in the "Consignee" column of the waybill, distinctly, and in full. On an "Order" bill of lad- ing, the number of packages should be spelled out as well as given as a numeral. 226. Plan of Checking. The following plan of checking "Order" bills of lading is recommended: 80 ACCOUNTING PROCEDURE— 1922 EDITION The bills of lading fully accomplished and plainly stamped "Can- celled," with waybill reference inserted thereon, should be forwarded to accounting department, attached to original waybills. If freight is undelivered, or for any reason a waybill is forwarded to accounting department before the bill of lading is surrendered to the agent, a form showing sufficient information to identify the waybill and ship- ment should be issued in duplicate, the original to be attached to way- bill, the duplicate to be held pending surrender of bill of .lading, and to be securely attached thereto and forwarded promptly to accounting department, when the bill of lading is surrendered. The waybill should be carefully scrutinized in the accounting office, to see that a bill of lading or form is attached for every "Order" shipment. The bills of lading and forms should be numbered con- secutively and corresponding numbers should be entered on the way- bills against the "Order" shipments. The bills of lading should be filed in numerical order, and the forms should be held until the bills of lading, which they represent, are received, when the numbers appearing on the forms must be transcribed to the bills of lading, and the latter should then be placed in the files in proper numerical order. AUDIT OFFICE SETTLEMENT OF INTERLINE WAY- BILLS vs. JUNCTION SETTLEMENTS. 227. Interline waybilling with audit office settlement is more economical and efficient than either interline waybilling with Junction Settlement or Junction Settlement of interline traffic subject to through rates and established divisions which is rebilled at junction stations. 228. Generally speaking, the freight accounting department of the carriers is better equipped to apply divisions, and can consoli- date analogous movements on one statement, thereby reducing the number of calculations and necessary adjustments to a minimum, and junction agents are relieved of the necessity of carrying balance due items as Uncollected, especially in connection with traffic subject to through rates for which no agreed divisions have been established or which are in dispute. 229. Commodities which must be weighed on track scales are often tendered to connecting carriers at junction stations by initial carriers without being weighed account of no track scale facilities between origin and junction, and Junction Settlement based on esti- FREIGHT— RECOMMENDATORY 81 mated weight used by waybilling agent is subject to adjustment when track scale weight is ascertained. The same condition prevails in connection with grain, live stock, etc., shipments to primary market points, transportation charges on which are subject to destination weights. 230. Interline waybilling with audit office settlement lessens the time required for transportation of freight, thus materially increasing the car supply. It provides a document on which is written the com- plete history of the movement from waybilling station to waybill destination, including over, short, and damage notations which are very helpful in handling of loss and damage claims, and reduces the work in connection with the investigation of claims to a minimum. These notations are often omitted when shipments are re-waybilled. 231. It prevents overcharge claims which are caused by errone- ous application of divisions in Junction Settlement, or the absorption by destination carriers of overcharges in advances of rewaybilled traffic when the overcharges are less than the agreed minimum for adjustment in station accounts as provided by the current rules of the Association.- 232. In view of the foregoing, the Association does not approve interline waybilling with Junction Settlement. SETTLEMENT OF LCL TRAFFIC ON GATEWAY OR ZONE PERCENTS 233. The Association is of the opinion that the settlement of LCL traffic should, for economical reasons, be made on zone or gate- way "road to road" percents via each junction. These percents are to be determined from actual settlements obtained in dividing the revenue on published percents for a period of one year or to be obtained by taking a month on actual figures for each season of a year to be applied to all traffic moving over two roads only. 234. This method of settlement would reduce the handling of statements of differences and correction accounts resulting from erroneous application of agreed station to station percents and also save work in the office of the originating carrier of revising foreign road accounts, in so far as LCL traffic is concerned. H2 ACCOUNTING PROCEDURE— 1922 EDITION WAYBILLS, WAYBILLING, AND TRANSFER FREIGHT BILLS 235. Interline Waybilling. Interline or through waybilling of freight from point of origin to destination is desirable as an aid in economical and efficient railway transportation; lessens the time re- quired for transporting freight; is helpful in the operation of junc- tion agencies; reduces the number of overcharge claims and facili- tates the investigation of loss and damage, as well as overcharge claims. 236. Experience has demonstrated, however, that without joint through rates and simplified division bases, the accounting cost and the accounting difficulties in connection with interline waybilling become disproportionate to the benefits. This emphasizes the con- venience or economy and the practical necessity of obtaining the promulgation of joint through rates and the production of proper percentage bases for dividing the revenue among the interested carriers. 237. The Railway Accounting Officers Association, during the thirty-four years of its existence, has consistently advocated through waybilling of freight from point of origin to destination, wherever it was practicable to adequately perform the accounting. 238. The accounting officers have endeavored, in various ways, to place before the railway traffic departments the advantages of obtaining, individually and through the traffic organizations, the promulgation of joint through rates and the production of simple, equitable percentage division bases for apportioning the revenue among the interested carriers. 239. Waybills to Move With Freight. Waybills for car- load freight must move with the cars ; waybills for less carload freight must move with the cars when practicable; otherwise they shall be mailed in accordance with the requirements of each carrier to junc- tion, transfer, break-bulk or destination station. When waybills for a solid car of less carload freight are mailed, a separate waybill for the car movement must be made on standard form, in duplicate, showing destination and complete routing, and bear notation: "Merchandise car. Waybills mailed to " The original car movement waybill shall accompany the. car, the du- plicate shall be placed on top of the revenue waybills, all securely fastened together and mailed as outlined above. Agents receiving FREIGHT— RECOMMENDATORY 83 merchandise waybills without car shall take immediate action to lo- cate car and forward waybills in accordance with the information obtained, and connecting carrier's requirements to junction, transfer, break-bulk or destination station. Single waybills which become separated from the freight shall be promptly mailed to destination. Forwarding junction agents must stamp car movement waybills. 240. Envelope for Mailing Waybills. The form should be of a size to handle the present standard waybills flat, and accordingly it was decided to adopt, as the R. A. O. A. standard, an envelope \2y 2 "yi9 1 /z" , the envelope to have a half-inch border on both sides in red ink in order that it could always be identified as an envelope containing waybills. For general use the wording should be as shown on R. A. O. A. Standard Form No. 175 included in this book. However, there would be no objection to variations in the wording to suit the particular purpose for which used; as for example, an envelope might be used to enclose waybills going with the train, in which case blanks would be necessary to show destination of contents of the envelope. 241. Revenue Columns. The revenue columns on waybills should be in the following order : "Freight," "Advances," "Prepaid," which terms- are defined as follows — Freight — The transportation charges between the points from and to which the waybill is made. Advances — The amount advanced to connecting carriers or others. Prepaid — The amount collected to apply in prepayment of charges. 242. Separate Waybill for Each Carload Shipment. A separate waybill should be issued for each carload shipment, ex- cept that one waybill should be made for solid trains of circuses and for freight which, on account of its length, requires two or more cars for transportation. A separate bill of lading should be made for each carload of Government freight, and, when practicable, also for each carload of commercial freight. 243. Waybills and Transfer Freight Bills to Show Record of Weighing. All less carload freight should be weighed at for- warding stations. 244. Waybills or transfer freight bills to connecting carriers for all freight should show in "Weight" column "How Obtained," us- ing the following symbols : 84 ACCOUNTING PROCEDURE— 1922 EDITION R — Railroad Scale. A — Weighing Bureau or Agreement. T — Tariff, Classification or Minimum. S — Shippers' Agreement or Tested Weight. E — Estimated — Weigh and Correct. 245. Destination Weights on Retailed Shipments. Initial and intermediate carriers shall accept the weights that are used by the destination carrier in assessing freight charges on rebilled ship- ments, and shall not require the destination carrier to substantiate the weights so used by weight certificate or otherwise. 246. Use of Estimated Weights. The practice of using esti- mated weights, or minimum carload weights, in billing shipments which are to be weighed in transit, frequently results in loss of revenue, or undercharges, which prove to be annoying both to consignees and to railroad companies. It is recommended, therefore, that whenever carload shipments move from stations where there are no weighing facilities, the follow- ing action should be taken by agents : 1. Use shippers' weight only when covered by weight agree- ment, but show it on waybills in all cases. 2. Use capacity weight stenciled on car or indicated by Equipment Register. In the latter case the car should be weighed at first weighing station. Billing agents should give consideration to the lading of the car, and where necessary depart from this rule; for instance, using 10 per cent above capacity of the car for very heavy loading com- modities like sand and gravel, and using their best judgment in the case of light-loading commodities. 247. Original Car Numbers and Original Point of Ship- ment. Waybills must show the original car initials and numbers and original point of shipment. 248. Full Name of Shipper. The full name of shipper should be shown on the waybill and transfer freight bill. 249. Freight Transferred. A line should be drawn through the ex-car number on waybill each time the freight is transferred and when the first transfer is made, the car number and initials of the car into which the freight is transferred should be entered in the space provided therefor on the waybill. 250. Subsequent transfer stamps and notations should be placed in available space beginning on the left side of the waybill, in the order of their succession. Transfer stamps to be size lxl^ inches." FREIGHT— RECOMMENDATORY 85 The use of stamps that do not conform to this recommendation as to size should be discontinued. 251. All essential information governing the movement of the car and exceptions as to the condition of the freight should be made on the face of the waybill. 252. Connecting Line Reference. Full reference must be given to all connecting line waybill numbers for all previous billing and re-billing of shipment. 253. Consignee and Destination. Name of consignee must always be shown in full, and street address when furnished by ship- per. The destination must be written in full without abbreviation ; name of county as well as state must be shown if there is more than one point of the same name in the state. 254. Description of Freight. Waybills and transfer freight bills must give full description of articles. Only such abbreviations should be used as appear in tariffs and classifications. 255. Itemizing Miscellaneous Charges on Waybills and Transfer Freight Bills. Miscellaneous charges accruing in transit should be fully described in detail on the face of original waybill, transfer freight bills, advances-only waybill and on rebillings. When feed or bedding is supplied to Live Stock shipments, the kind and quantity should be shown, together with the date and place at which the service was performed. Similar information should be shown for other services as icing, loading and unloading Live Stock, etc. If more than one similar service is performed, detailed information should be shown in each instance. Agents at junction points should be required to show this information in detail on transfer freight bill, so that Forwarding Junction Agent can show full information when rewaybilling, to enable Destination Agent to fully describe such services in detail on freight bill rendered to consignees. Car- riers failing to properly show these miscellaneous items on waybills and transfer freight bill must assume responsibility for the non-col- lection of amounts at destination; see Paragraph 210. 256. Waybilling Agent to Furnish Copies of Correction to Destination Agent. The waybilling agent will immediately send copy of correction to destination agent. The waybilling agent will forward two copies to his auditor who will immediately send one to the auditor of the destination line. 257. L. C. L. Waybills Separated From Freight. When waybills covering less than carload shipments become separated from the freight, they shall be promptly mailed through junctions to desti- 86 ACCOUNTING PROCEDURE— 1922 EDITION nation by the agent at the junction, transfer, or other station where shortage is discovered, after noting thereon by whom and to whom mailed. In the event that waybills apparently cover an entire car- load, the agent discovering the shortage may hold the waybills not to exceed 48 hours, in an effort to locate the car. 258. Transfer Freight Bills. Standard freight bill, R. A. O. A. Form 161, should be used as a junction transfer when freight is delivered to connecting carrier for rebilling, and should show full information without abbreviations. 259. Stop-off Charges. Instructions to stop freight in transit should be inserted on revenue waybills. A waybill for charges as- sessed during transit to be collected at destination for stop-off to complete loading or for partial unloading, or for any other service performed by the carrier under tariff, should be made at the "stop" station, on the station to which the original revenue waybill is issued, showing the charge in the "Advances" column only and be attached to the original revenue waybill that accompanies the shipment. When a stop-off charge is paid at the station at which the service is per- formed, a notation should be made on the original revenue waybill, indicating that such charge accrued and had been collected. 260. Notations Regarding War Tax. Notations as to war tax should not be placed on waybills at billing points. 261. Showing Freight Bill Number on Waybill. The freight bill number should be shown in the space provided on R. A. O. A. Standard Forms Nos. 98, 101, and 134, .and should be shown in the lading column of R. A. O. A. Standard Waybill Forms Nos. 99 and 100. 262. Paper for Making Copies of Waybills. Necessary copies of waybills should be made on forms similar to the waybills or on plain paper. 263. Printing on Waybills Names of Large Stations. This Association is of the opinion that it is desirable to print on waybill forms the names of larger stations, and where this is done, station name should also be printed on copies of waybills. 264. Waybilling from Non-Agency Stations. Freight con- ductors should make reports of shipments loaded at non-agency or flag stations. (See R. A. O. A. Standard Form No. 102, Con- ductor's waybill.) Such shipments should be regularly waybilled at the first billing station. 265. Perishable Freight. The use of a special color of way- bill for perishable freight (R. A. O. A. Standard Form No, 111— FREIGHT— RECOMMENDATORY 87 printed on pink paper) is desirable. It is understood that the roads generally, use some special form, or attach to the regular waybill stickers to designate preference movement, but the adoption of the standard form, by all carriers, would result in uniformity, and even- tually all employees handling such waybills would become familiar with the fact that they cover perishable shipments and require pref- erence movement, 266. Size for Waybills. No waybill smaller or larger than R. A. O. A. Standard Forms 98, 99, 100, 101, 111, and 134—8^x11 inches or 8V2x20 inches — should be used in interline waybilling, and in the case of perishable and other divertible carload traffic, the large size waybill, 8ygx20 inches, is desirable in order to provide necessary space for stamps and notations en route. 267. Stamps on Waybills. All stamps placed on the face of waybills shall not exceed lxl x /a inches; round stamps not to exceed \y 2 inches in diameter. All yard stamps, and all junction stamps in excess of four, should be placed on the back of waybills. RECAPITULATION OF DIVISION SHEETS 268. The Association recommends the recapitulation of division sheets, R. A. O. A. Standard Form No. 112, with the following provisions for compilation : (1) That one recapitulation be made for the current month's account precluding correction accounts. (2) That the total figures as reflected by that recapitulation be carried to Summary of Interline Accounts of Freight Received, R. A. O. A. Standard Form No. 110. (3) That correction accounts be recapitulated on R. A. O. A. Standard Form No. 113; this form providing for the following classification : a. Correction accounts in Freight Revenue Debit-Credit. b. Correction accounts in Advanced Charges Debit-Credit. c. Correction accounts in Prepaid Charges Debit-Credit. (4) That the net amount of each class be carried to Summary of Interline Accounts of Freight Received, R. A. O. A. Standard Form No. 110. 88 ACCOUNTING PROCEDURE— 1922 EDITION PREPAID EXPORT SHIPMENTS 269. The peculiar conditions surrounding the handling of pre- paid export shipments make it impossible to formulate a hard and fast rule for conveying these prepaid amounts to agents of seaboard carriers. This Association, therefore, is of the opinion that the following should govern : 270. Where through export bill of lading is issued which pro- vides for prepayment of both inland and ocean charges, the latter being determinable at the time of shipment, such charges must be shown as "prepaid" on waybill accompanying freight. 271. Where the through export bill of lading provides for the prepayment of both inland and ocean charges and the ocean charges are not determinable at time of shipment, the inland charges to be shown on waybill "prepaid," the following method of settlement to govern the ocean charges : (a) When the ocean charges are determined, the amount to be transferred direct to agent of seaboard carrier by the carrier issuing through export bill of lading through the medium of prepaid-only waybill, regardless of whether the shipment has been waybilled through or rebilled in transit. (b) When carrier issuing through export bills of lading elects to cover the prepayment of ocean charges by draft, such draft to be payable to the seaboard carrier and sent to agent of such carrier direct. (c) When carrier issuing through export bill of lading has not made provisions as outlined in the foregoing, and shipment is cov- ered by a through waybill point of origin to destination, correction to be issued adding the ocean prepaid charges to the original waybill, and a copy of such correction to be sent to agent of the forwarding carrier and a further copy, under personal cover, to Freight Ac- counting Officer of the same carrier. (d) Where the carrier issuing through export bill of lading is an intermediate carrier, or the shipment is rebilled in transit, and the carrier issuing the through export bill of lading has not made provision for placing with agent of the seaboard carrier the amount of ocean charges, the agent of the seaboard carrier will, within 3 days after arrival of shipment, wire the Freight Accounting Officer of the carrier issuing the through export bill of lading asking for prepaid-only waybill or draft to cover ; and, failing to receive either FREIGHT— RECOMMENDATORY 89 within 15 days after date of wire, the amount of ocean charges to be subject to sight draft. 272. All R. A. O. A. members have had this matter brought to their attention, urging that necessary arrangements be made for the prompt transmission of ocean charges to the agent of the seaboard carrier either through the medium of prepaid-only waybill, or where it is desired to handle by draft, that draft be promptly issued and sent the agent of the seaboard carrier. If such arrangements are made by each carrier it will obviate the alternative plan provided for in paragraph (d). BALANCING IN-TRANSIT ACCOUNT 273. The following is the fundamental principle of balancing to determine accurately the amounts of the advances and prepaid charges carried in the in-transit account. The method of obtaining results will naturally differ on account of the use or non-use of va- rious mechanical devices. 274. The total of advances and prepaid on the Report of Inter- line Waybills Forwarded, as tabulated by each station or in the ac- counting department, is added to the previous month's total of un- reported advances and prepaid. 275. The advances and prepaid as shown on Abstract of Inter- line Waybills Received, rendered by accounting carrier, are checked against the Daily Reports of Interline Waybills Forwarded. 276. The total of the unchecked or unsettled items is deducted from the previous month's and current month's total. The differ- ences, overs and shorts, being adjusted, the remainder must balance with the total amount of advances and prepaid reported on interline freight account received abstracts, rendered by accounting carrier. 277. The totals of the open or unsettled items are the amounts carried in the in-transit account. 278. The totals of the over and short items are carried to the appropriate suspense account until adjusted. 279. This plan may also be used in balancing local advances and prepaid. R. A. O. A. COMMODITY CLASSIFICATION 280. Effective January 1, 1920, carriers shall be governed by the R. A. O. A. Commodity Classification in compiling freight traffic statistics monthly and reporting them quarterly and annually to the 90 ACCOUNTING PROCEDURE— 1922 EDITION Interstate Commerce Commission according to the seventy com- modity classes named in the Commission's Order of December 1, 1919. Copies of the R. A. O. A. Commodity Classification may be ob- tained from the Secretary at $1.00 each. 281. It will be observed that the Commission's Order does not require the classification by commodities of 1. c. 1. freight. In show- ing the carload commodities on the abstract, they should be desig- nated by name. 282. For purposes of commodity statistics reported to the Inter- state Commerce Commission, the Railway Accounting Officers As- sociation favors the plan of being governed entirely by the informa- tion shown on the waybills, instead of attempting to make any re- adjustment on account of rebilling. REVENUE ACCOUNTING— FORWARDED BASIS vs. RECEIVED BASIS 283. To clearly outline both plans in accounting for revenues, the following general features of each plan are explained : Forwarded Basis Account Basis Local Agent's Forwarding Report Interline Forwarded Agent's Forwarding Report Interline Received Coming on Junction Pass. Report Interline Intermediate Overhead Coming on Junction Pass. Report Received Basis Local Agent's Received Report Interline Forwarded Destination Carrier's Settlement Interline Received Agent's Rec'd Report Interline Intermediate Overhead " Carrier's Settlement 284. For many years, carriers generally accrued freight revenue on a forwarded basis. This method of accounting was found to be expensive for the reason that waybills covering shipments in transit were included in carrier's current revenue accounts. It was neces- sary, under this plan, to check interline freight accounts received from other carriers against the detail on which the forwarded reve- nue was built up and maintain a suspense account of items in transit. 285. Under the forwarded basis, freight revenue is accrued on some traffic on which the service is only partially completed, and on FREIGHT— RECOMMENDATORY 91 other traffic on which no service whatever has been performed, except, perhaps, the terminal service at originating point or junction. Many carload shipments are waybilled at estimated weights, usually no revision of waybills is made as to classification or rates ; others are diverted or recognized in transit, which has the effect of changing the transportation charges. Under this basis, it is necessary for car- riers to keep a detailed monthly revenue record of interline freight waybills in transit, and adjust all differences in freight revenue as waybilled and as reported by destination carriers, which is not re- quired under the received basis. 286. Under the received basis, freight revenue is accounted for when the service is completed and at actual figures, including diverted and reconsigned shipments, although on interline forwarded and in- terline intermediate (overhead) traffic, freight revenue is frequently not accounted for to the forwarding or intermediate carrier until the month following that in which the service is entirely completed. No detailed monthly revenue record of waybills in transit and adjust- ments of differences of billed and reported figures is required under the received basis. 287. With few exceptions, carriers are today accounting for freight revenues on a received basis. In other words, the actual set- tlement received from other carriers is the basis of setting up revenue by originating carriers. The principal reason for this action was the economy effected in the various accounting offices of carriers in do- ing away with the expensive methods of making an estimated appor- tionment of revenue and maintaining revenue "in-transit accounts." The settlements received by originating carriers from other carriers are checked against the agent's forwarded report ; and after the cur- rent and succeeding months' accounts are checked against these forwarded reports, tracers are sent to destination carriers for reporting. 288. Under neither plan is it practicable to accrue revenues which will stand in exact relation to the expense of handling traffic upon which the revenues are accrued. 289. By reason of the economy effected, as previously pointed out, coupled with the fact that the lap over revenues from one month to another are practically uniform, there can be no serious criticism placed upon the present plan of accruing revenues on a received basis which is generally followed. 290.- To reverse the plan in general use — that is, the received basis— would add to the expense of accounting. Therefore the so- 92 ACCOUNTING PROCEDURE— 1922 EDITION called received basis for accounting of freight revenues is recom- mended for use as the standard plan of the Railway Accounting Officers Association. SAFEGUARDING THE REVENUES OF INTERMEDIATE CARRIERS 291. In principle there is no difference between the safeguarding of the revenue of intermediate carriers and that of waybilling car- riers. It is, therefore, recommended that a check be made by the in- termediate carrier to insure the reporting of waybills in interline accounts and that the distribution of the revenue be verified with the same care that is accorded the verification of other revenues accruing from interline traffic. The following plan is recommended : 292. Passing Report. A passing report, R. A. O. A. Standard Form No. 119, to be made at the passing off junction station, except that when it is not practicable to prepare this report at the passing off junction station on account of there being no stoppage in transit on the lines of intermediate carrier, the report should be made by special arrangement between carriers at transfer point, break-bulk station, or elsewhere. 293. However, the intermediate carrier may make a passing report at the coming on junction station if necessary to safeguard its reve- nue. Where individual carriers require a passing report at coming on junction stations such carriers may obtain a copy of the passing off report from connecting carriers or make necessary arrangement for its compilation. 294. The preparation of this report on the basis of the passing off junction will permit of the exchange of these passing reports and materially reduce the expense of both junction agents preparing passing reports on the same traffic. 295. Unit Passing Report. In addition to R. A. O. A. Standard Form No. 119, Junction Passing Report of Interline Waybills, a Unit Passing Report, R. A. O. A. Standard Form No. 173, is also recommended. The use of either form is optional. Junction point at which Unit Passing Report is made should be left to the individual carrier for reason that facilities to obtain such information may be available at one point and not at another. However, it would seem preferable to obtain the record at the FREIGHT— RECOMMENDATORY 93 going off junction for reason that, when tracing for settlement, next connection delivering record can be positively furnished. Accounting requirements of the individual carriers would deter- mine whether the Unit Passing Report should be printed in one or more parts. 296. Junction Record of Interline Waybills. Intermediate carriers for the protection of their revenue should secure from junc- tion stations a report of interline waybills, retaining the option to make the report either at the junction where waybills are received from other carriers, or at the junction at which the waybills are delivered to other carriers ; therefore, interline waybills should ac- company the freight in order that such a report may be secured by the intermediate carrier for accounting and other purposes. It is the practice of some carriers to check freight and obtain receipts from connecting carriers on freight bill forms for shipments re- waybilled at junction station. Freight bill forms and other forms are used by some carriers for obtaining receipts for freight delivered to connecting carriers on interline waybills, but a great many car- riers do not require receipts of any character for such shipments, and depend entirely upon the loading record and the record of de- livery, of cars to connecting carriers, both for carload and less car- load freight, to establish the delivery of freight to connecting car- riers, and upon O. S. & D. reports to establish the condition of freight which is checked or transferred at the junctions. Receipts for way- bills and freight bills are not considered necessary under normal con- ditions. Receipts obtained in this manner would, in many cases, be given perfunctorily and could not be accepted as evidence of the de- livery of freight, or of the condition of freight when delivered to connecting carriers. DIVISION SLIPS 297. R. A. O. A. Standard Form No. 171 can be used for either unit or group traffic between one or more roads ; R. A. O. A. Stand- ard Form No. 172 is a slip showing divisions on trans-continental traffic, restated to the basis of two-figure percents. 94 ACCOUNTING PROCEDURE— 1922 EDITION MISCELLANEOUS RECOMMENDATIONS 298. Direct Correspondence. Wherever the conditions are such as to warrant or require direct inquiry, an accounting officer may so address agents or other proper representatives of another carrier, enclosing, for reply, .a self-addressed envelope with postage stamp, if necessary for transmission by Post Office Mail. It would be desir- able for each carrier to outline, to its agents, its policy regarding replies to direct inquiries made of its agents by accounting officers of other roads. Where inquiries are necessary with agents located in foreign countries, on other than direct connections, such inquiries should be made through respective accounting officers. 299. Loss and Damage Claim Authority Blank. This blank (R. A. O. A. Standard Form No. 200), should be printed on salmon- color paper. 300. Abstract of Interline Waybills Received. This Associa- tion recommends the use of revised R. A. O. A. Standard Form No. 104, Abstract of Interline Waybills Received. A second and third form of Abstract of Interline Waybills Received (R. A. O. A. Standard Forms Nos. 109 and 170) are recommended for use by those carriers that because of the nature of the divisions in effect cannot use R. A. O. A. Standard Form No. 104. (See Rule 3, Freight-Mandatory section of this book.) R. A. O. A. Standard Form No. 177, Abstract of Interline Waybills Received, is to be used for rail line and steamship business exclusively. 301. The use of R. A. O. A. Standard Forms Nos. 109 and 170 is recommended for those carriers having arbitrary divides and rates stated in cents per cwt, breaking on specific gateways. When a carrier finds it desirable to use R. A. O. A. Standard Form No. 109 in making its settlements with a particular carrier, then that form must be used exclusively in the preparation of such settlements. 302. When a carrier finds it desirable to use R. A. O. A. Standard Form No. 170, in addition to R. A. O. A. Standard Form No. 104, in making its settlements with a particular carrier, then these forms may be used interchangeably in the preparation of such settlements. 303. Statement of Cars Iced, R. A. O. A. Standard Form No. 176. R. A. O. A. Standard Form No. 176 provides all information necessary to enable carriers to make proper collections for icing, and also permits the railroad to which the refrigeration accrues to check bills rendered against it for ice furnished in connection with such refrigeration by other carriers. In Column 15 can be shown FREIGHT— RECOMMENDATORY 95 the stated refrigeration and other icing amounts due the railroad compiling the report. Column 16 has been left blank for such use as carriers desire to make of it. The thought is that it would be convenient to show in this column the month settled with other carriers. Blank columns 22 and 23 have been provided for the in- sertion of voucher references or any other information in connec- tion with such icing. 304. Shipping Orders and Bills of Lading. When shipping orders and straight bills of lading are prepared at the same time by the carbon process the shipping order should be on top. On an "or- der" bill of lading the number of packages should be spelled out as well as given as a numeral. 305. Refrigeration Charges. When an initial or intermediate carrier reconsigns a shipment on which there is a refrigeration charge, it shall correct the refrigeration charge on the waybill to basis of tariff rates to the new destination. Stated refrigeration charges shall be known as a separate item in the "Freight Charges" column of the waybill. 306. Empty Cars Bearing M. C. B. Home Route Cards. Regular waybill forms should be used for the movement of empty cars bearing M. C. B. home route cards. 307. Empty Tank Cars, Waybilling of. All privately owned empty tank cars, whether subject to revenue charges or not, should be moved on R. A. O. A. Standard Form No. 98, Freight Waybill. Empty tank cars not subject to revenue charges should be returned on regular waybill form. 308. Waybilling Empty Cars, Short-Routed. Empty cars, when short-routed in accordance with car service rules, should be moved on empty car waybill, the road arranging for the service to pay the charges through bill and voucher plan. Under no circum- stances, should revenue waybill be issued with charges for such movement. 309. Waybilling Shipments to Stop in Transit to Partly Unload, Finish Loading, etc. Shipments consigned to be stopped in transit to partly unload, to finish loading, etc., should be waybilled in accordance with current waybilling instruction to the destination to which consigned (or to junction point if through billing unauthor- ized). Instructions to conductors showing where cars are to be stopped to be entered on waybill in space provided. 310. Household Goods and Emigrant Movables Destined to Non-agency Stations. The destination carrier shall be responsible 96 ACCOUNTING PROCEDURE— 1922 EDITION for the collection of such portions of the charges on carload ship- ments of household goods or emigrant movables destined to non- agency stations as may arise from weighing or inspecting shipments between origin and destination. (See paragraph 208 of this book.) 311. Diverted Freight. When carload and 1. c. 1. freight is diverted from one terminal carrier to another carrier in the same city, waybills should be taken into account of the waybill terminal car- rier ; freight bills to be turned over to the delivering carrier with freight and the collections returned to the terminal carrier. The re- spective operating departments should arrange for the rendering of bill for services. 312. Minimum Amount for Which Correction Shall be Issued by Agents or Audit Office. Although carriers endeavor to collect proper charges from the public by revision of waybills as to weights and charges before freight bills are presented to shippers and consignees for payment, errors are occasionally detected at sub- sequent dates for amounts of 25c and less and as experience has demonstrated that the expense to carriers in agencies and general offices in making such adjustments, exceeds the amounts involved, it is recommended, as an economy that no overcharge or under- charge waybill correction notices be issued for amounts of 25c and less. 313. Envelopes to be Used. For ordinary correspondence, handled through the United States mail, carriers should use envel- opes in sizes like the standard sized stamped envelopes sold by the Postoffice. In every case, particular attention should be given to having the envelope adapted to its contents. 314. Division Sheet Reference to be Shown on Tariffs when Published. The Association is of the opinion that Traffic Depart- ments should arrange to furnish division sheets at the same time tar- iffs are issued and that tariffs when published should give reference to the division sheet applicable. 315. Tonnage Interchanged Between Carriers. To secure uniformity, it is recommended that each carrier's report of tonnage interchanged with connections be compiled on the following basis : Tonnage interchanged at junctions on transfer freight bills or in- terline billing with junction settlements- — statements should be com- piled by junction agents and agreed and certified to as correct by both agents in interest. Tonnage interchanged on interline billing — should be based on the interline freight settlements. FREIGHT— RECOMMENDATORY 97 Material, the property of either carrier interested in the inter- change^ — should be included in each carrier's report, but shown as a separate item. 316. Weight Column on Division Statement. The weight column of the division statement of interline freight accounts should be added or totaled. 317. Undercharges Collected by Railway Weighing Asso- ciations and Inspection Bureaus, The managers of the respective bureaus should render statements to the terminal carrier in their bu- reau, showing full particulars of all shipments on which under- charges are collected, stating the names of the carriers interested, and furnish to each a copy of the statement. The total undercharges should be paid to the terminal carrier, the latter to settle direct with other carriers in interest for their respective proportions. Settle- ments should be made through the interline freight account when shipments are handled on interline waybills with audit office set- tlement, and by voucher when shipments are rebilled at junctions or handled on interline waybills with junction settlement. 318. When shipments move beyond the territory of one bureau into that of another, a copy of the statement should be sent to the manager of such other bureau for settlement in like manner. 319. Official List of Open and Prepay Stations. This Asso- ciation endorses the use of the "Official List of Open and Prepay Stations," by which agents may avoid delays to freight, resulting from failure to waybill shipments prepaid when destined to non- agency stations. 320. Use of Mechanical. Devices in Freight Accounting Work. An investigation develops that the following mechanical devices are being used in freight accounting work : 1. Tabulating, used in connection with punched cards. 2. Calculating. 3. Dictating and Transcribing. 4. Typewriting. 5. Printing and Duplicating. 6. Addressing. 7. Binding. 8. Stenciling. 9. Perforating. 10. Stamp Affixing. 11. Time Recording. 12. Paper-cutting. 98 ACCOUNTING PROCEDURE— 1922 EDITION 13. Books of calculated tables. 14. Multi-pens. 15. Numbering. The work generally done with the machines is as follows: Tabulating Machines — Used in connection with punched cards. Accounting. (a) Verifying station agents' daily or monthly abstracts of local and interline waybills forwarded -and received. (b) Balancing local advances and prepaid forwarded with the received. (c) Balancing advances and prepaid forwarded as reported by other carriers, with station agents' interline forwarded abstracts. (d) Balancing freight, advances and prepaid as reported by station agents on interline received abstracts, with interline freight reports rendered to foreign carriers. (e) Verifying switching settlements with per diem reclaim state- ments and interchange car reports. Statistical : (a) Arriving at tonnage and revenue between stations for the purpose of determining tons, tons one mile, and distribution of revenue by districts, divisions, states, etc. (b) Compiling commodity statistics. (c) Compiling freight traffic movement for Interstate Commerce Commission and State Railway Commissions. (d) Apportioning tons and tons one mile to states. (e) Compiling station reports for State Railway Commissions. (f) Compiling annual reports for State Boards of Equalization and Assessment. Calculating Machines: (a) For addition, multiplication, division and subtraction. (b) For arriving at original footings, extensions, etc., on reports rendered. (c) For verifying footings, extensions, etc., on reports received. (d) For computing tons one mile. (e) For apportioning revenue between carriers, properties, dis- tricts, divisions, states, etc. (f) For computing rate per ton, per mile, average distance hauled, etc. (g) For arriving at percentages. Dictating and Transcribing Machines : For dictating letters, rec- ord of dictation being made on a wax cylinder which is passed to a FREIGHT— RECOMMENDATORY 99 typist and placed on a transcribing machine by means of which the dictation is reproduced to the typist. Typewriting Machines: For letter writing, preparation of bills, vouchers, statements, interline freight account abstracts, division statements, correction notices, correction accounts, and all classes of reports and documents. Printing and Duplicating Machines : For printing and duplicat- ing letters, circulars, stereotype forms, statements, etc., where a number of copies are required. Addressing Machines : For addressing envelopes, letters, circu- lars, etc. Binding Machines: For binding reports and records. Stenciling Machines: For cutting stencils for marking books, packages, etc. Perforating Machines: For perforating waybills to indicate dale reported, also to cancel claim and voucher papers, etc. Stamp Affixing Machines : For placing postage stamps on envel- opes, packages, etc. Time Recording Machines: For recording time of employees en- tering and departing from the office. Paper -cutting Machines : For trimming forms, bound volumes of waybill copies, etc. Systems and forms are not submitted as the requirements of carriers vary according to local conditions, and the forms differ in size and arrangement by reason of the information to be determined ; consequently the number of forms in use is too great to warrant submitting them. The use of mechanical devices permits : (a) The segregation of the cheaper grades of work. (b) The employment of fewer expert clerks. (c) The assignment of more complicated work to higher salaried employees. (d) Minimizing errors and inaccuracies. (e) The rendering of reports more promptly and with greater facility. (f) The preparation of special statements in less time and in a more satisfactory manner. (g) A considerable saving, in many instances as much as twenty- five to thirty per cent. 100 ACCOUNTING PROCEDURE— 1922 EDITION CODE NUMBERS ON INTERLINE FORMS 321. The code number assigned each carrier, as follows, should be shown on all interline forms interchanged between carriers. The name of the carrier should be printed in bold-face type, of a size to be readily discernible. Plate Gothic type is best for this purpose. The code number should appear in the same size and style of type used for the name of the railroad. A small space to the left of the railroad name should be allowed so that the code number will show conspicuously. The type used in printing the code number and the name of the railroad, at the top of the form, should be at least 14-point Plate Gothic. The code number should not be enclosed in parentheses or brackets. The code number and the name of the railroad should appear at the top and at the bottom of each interline form. The type used for the code number and the name of the carrier at the bottom of the form, may be smaller than the type used for the code number and the name of the carrier at the top of the form. The purpose of the code is to eliminate the labor of coding by those carriers that need this information, in using mechanical de- vices for auditing purposes. The code number of the carrier is- suing the form, when printed as indicated, will tend to eliminate er- rors that might otherwise be made by code clerks. The code number is especially desirable to facilitate waybill sorting, which can be done more economically by numbers than by road names. Regardless of whether or not it uses mechanical devices in this connection, each carrier will find it advantageous to print its code number on its waybills and other interline forms as a means of in- suring that destination carriers in preparing their interline settle- ments, will be able, expeditiously, to settle waybills with the proper carrier, and minimize the tracing for reports of such waybills. Carriers that have not been assigned code numbers should make application to the Secretary for such number. 1. Abilene & Southern 33. Ahnapee & Western 2. Akron & Barberton Belt 3. Akron, Canton & Youngstown FREIGHT— RECOMMENDATORY 101 4. Alabama & Vicksburg 5. Alabama Central 29. Alabama Great Southern 6. Alabama, Tenn. & Northern 31. Alberta & Great Waterways 7. Alexandria & Western 8. Algoma Central & Hudson Bay 9. Algoma Eastern 35. Angelina & Neches River 10. Ann Arbor 1 1 . Apache 12. Apalachicola Northern 13. Arcade & Attica 14. Arizona & New Mexico 15. Arizona Eastern 34. Arizona Southern 16. Arkansas & Louisiana Missouri 17. Arkansas Central 18. Arkansas Valley Interurban 36. Arkansas Western 19. Asheville & Craggy Mtn. 20. Ashland C. & I. 21. Ashley, Drew & Northern 22. Atchison, Top. & Santa Fe 30. Atchison, Top. & Santa Fe — Coast Lines 23. Atlanta & West Point 24. Atlanta, Birmingham & Atlantic 25. Atlantic & Western 26. Atlantic & Yadkin 27. Atlantic City 28. Atlantic Coast Line 32. Atlantic Port 29. Alabama Great Southern 30. Atchison, Top. & Santa Fe — Coast Lines 31. Alberta & Great Waterways 32. Atlantic Port 33. Ahnapee & Western 34. Arizona Southern 35. Angelina & Neches River 36. Arkansas Western 102 ACCOUNTING PROCEDURE— 1922 EDITION 50. Baltimore & Ohio 51. B. & O. Chicago Terminal 52. Baltimore, Chesapeake & Atlantic 53. Baltimore Steam Packet Line 54. Bamberg, Ehrhardt & W. 55. Bamberger Electric 56. Bangor & Aroostook 57. Bartlett Western 58. Batesville Southwestern 79. Bath & Hammondsport 84. Bauxite & Northern 59. Beaumont, Sour Lake & Western 83. ■ Belt Railway Co. of Chicago 60. Bennettsville & Cheraw 61. Bessemer & Lake Erie 81. Big Fork & International Falls 62. Bingham & Garfield 80. Birmingham & Northwestern 63. Birmingham & Southeastern 64. Birmingham, Col. & St. Andrews 65. Birmingham Southern 82. Black Mountain 66. Blue Ridge 67. Blytheville, Leachville & Ark. Sou. 68. Boston & Albany 69. Boston & Maine 70. Boyne City, Gaylord & Alpena 71. Bridgton & Saco River 72. British Columbia Electric 73. Brownwood North & South 74. Buffalo & Susquehanna 75. Buffalo, Rochester & Pittsb. 76. Bullfrog Goldfield 77. Bush Terminal 85. Butler County 78. Butte, Anaconda & Pacific 79. Bath & Hammondsport 80. Birmingham & Northwestern 81. Big Fork & International Falls 82. Black Mountain 83. Belt Railway Co. of Chicago FREIGHT— RECOMMENDATORY 103 84. Bauxite & Northern 85. Butler County 99. California Southern 100. California Western R. R. & Nav. 101. Cambria & Indiana 102. Campbell's Creek 103. Canadian Government 104. Canadian Northern 105. Canadian Pacific 106. Carolina & North Western 107. Carolina & Tenn. South. 108. Carolina & Yadkin River 109. Carolina, Clinchfield & Ohio 110. Carrollton & Worthville 111. Cedar Rapids & Iowa City 112. Central California 113. Central Canada 114. Central Clearing House 115. Central Illinois Public Service 116. Central Indiana 165. Central New England 1 17. Central New York, Southern 118. Central of Georgia 1 19. Central of New Jersey 120. Central Vermont 121. Charleston & West. Car. 122. Charlotte Harbor & Northern 123. Charlotte, Monroe & Col. 124. Chattahoochee Valley 125. Chesapeake & Ohio 171. Chesapeake & Ohio of Indiana 170. Chesapeake Beach 126. Chesapeake Steamship 127. Chesterfield & Lancaster 128. Chicago & Alton 129. Chicago & Eastern Illinois 130. Chicago & 111. Midland 131. Chicago & North Western 132. Chicago & Western Ind. 133. Chicago, Burlington & Quincy 104 ACCOUNTING PROCEDURE— 1922 EDITION 134. Chicago, Duluth & Geo. Bay Transit 135. Chicago Great Western 136. Chicago, Ind. & Louisville 137. Chicago Junction 138. Chicago, Kalamazoo & Sag. 168. Chicago, Lake Shore & South Bend 166. Chicago, Memphis & Gulf 139. Chicago, Milwaukee & Gary 140. Chicago, Milw. & St. Paul 141. Chicago, North Shore & M. 142. Chicago, Peoria & St. Louis 143. Chicago River & Indiana 144. Chicago, Rock Isl. & Gulf 145. Chicago, Rock Island & Pacific 146. Chicago, St. Paul, Minn. & Omaha 147. Chicago Short Line 148. Chicago, T. H. & Southeastern 149. Chicago Union Station 172. Chicago, West Pullman & Southern 150. Christie & Eastern 151. Cm., Ind. & West. 152. Cin., Lebanon & North. 153. C, N. O. & T. P. 167. Cincinnati Northern 173. Cisco & Northeastern 154. Cleveland, Cincinnati, C. & St. L. 155. Clinton, Davenport & Muscatine 156. Clyde Steamship 157. Colorado & Southern 158. Colorado & Wyoming 159. Columbia, Newberry & Laurens 174. Columbus & Greenville 160. Copper Range 161. Cornwall 162. Coudersport & Port Allegheny 169. Crosby Transportation 163. Cumberland & Manchester 164. Cumberland & Penna. 165. Central New England 166. Chicago, Memphis & Gulf 167. Cincinnati Northern FREIGHT— RECOMMENDATORY 105 168. Chicago, Lake Shore & South Bend 169. Crosby Transportation 170. Chesapeake Beach 171. Chesapeake & Ohio of Indiana 172. Chicago, West Pullman & Southern 173. Cisco & Northeastern 174. Columbus & Greenville 189. Dayton & Union 190. Danville & Western 189. Dayton & Union 191. Dayton-Goose Creek 192. Dayton, Toledo & Chicago 193. Death Valley 219. Deering Southwestern 194. DeKalb & Western 195. Delaware & Hudson 196. Del., Lackawanna & West. 218. Denver & Inter-Mountain 197. Denver & Rio Grande 198. Denver & Salt Lake 199. Denver Union Terminal 200. DeQueen & Eastern 201. Des Moines Terminal 202. Des Moines Union 203. Detroit & Cleveland 204. Detroit & Mackinac 205. Det. & Toledo Shore Line 206. Detroit, Bay City & Western 207. Detroit Terminal 208. Det., Toledo & Ironton 209. Dominion Atlantic 210. Doniphan, Kensett & Searcy 211. Duluth & Iron Range 212. Duluth & Northeastern 213. Duluth, Missabe & Northern 214. Duluth, So. Shore & Atl. 215. Duluth Union Depot & T. 216. Duluth, Winnepeg & Pacific 217. Durham & Southern 106 ACCOUNTING PROCEDURE— 1922 EDITION 218. Denver & Inter-Mountain 219. Deering Southwestern 230. East & West Coast 244. East Carolina 245. East Jersey R. R. & Terminal 231. East St. Louis & Suburban 232. East St. Louis Connecting 233. East St. Louis Junction 234. East Tenn. & Wn. North Car. 235. Edmonton, Dunvegan & B. C. 236. Elberton & Eastern 247. El Dorado & Wesson 237. Electric Short Line 238. Elgin, Joliet & Eastern 239. El Paso & Southwestern System 240. Erie 241. Escanaba & Lake Superior 246. Esquimalt & Nanaimo 242. Ettrick & Northern 243. Evansville & Indianapolis 244. East Carolina 245. East Jersey R. R. & Terminal 246. Esquimalt & Nanaimo 247. El Dorado & Wesson 260. Fai'rport, Painesville & Eastern 261. Fernwood & Gulf 262. Fla. Cen. & Gulf 263. Florida East' Coast 264. « Fonda, Johnstown & Gloversville 265. Fordyce & Princeton 266. Ft. Dodge, Des Moines & So. 267. Ft. Smith & Western 268. Fort Worth & Denver City 271. Fort Worth & Rio Grande 269. Fort Worth Belt 270. Fourche River Valley & I. T. 271. Ft. Worth & Rio Grande 272. Frankfort & Cincinnati 275. Fredricksburg & Northern FREIGHT—RECOMMENDATORY 107 274. Freeo Valley 273. Fresno Inter-Urban 274. Freeo Valley 275. Fredericksburg & Northern 290. Gainesville Midland 291. Gales Creek & Wilson River 324. Gallatin Valley 292. Galveston, Harris. & San Antonio 293. Galveston, Houston & Henderson 294. Galveston Wharf 295. Garyville Northern 320. Genesee & Wyoming 296. Georgia & Florida 297. Georgia, Florida & Alabama 298. Georgia Northern 299. Georgia 300. Ga. Southern & Florida 301. Georgia Southwestern & Gulf 302. Gettysburg & Harrisburg 326. Gideon & North Island 303. Gilmore & Pittsburgh 323. Grafton Upton 325. Grand Canyon 304. Grand Rapids & Indiana 322. Grand River 306. Grand Trunk — Canadian Lines 305. Grand Trunk — New England Lines 307. Grand Trunk Pacific 308. Grand Trunk — Western Lines 309. Great Lakes Transit Corporation 310. Great Northern 311. Great Western 312. Green Bay & Western 321. Greenwich & Johnsonville 319. Gulf & Sabine River 313. Gulf & Ship Island 314. Gulf Coast 315. Gulf, Colorado & Santa Fe 317. Gulf, Mobile & Northern 318. Gulf, Texas & Western 108 ACCOUNTING PROCEDURE— 1922 EDITION 319. Gulf & Sabine River 320. Genesee & Wyoming 321. Greenwich & Johnsonville 322. Grand River 323. Grafton Upton 324. Gallatin Valley 325. Grand Canyon 326. Gideon & North Island 330. Hagerstown & Frederick 331. Halifax & Southwestern 332. Hanover 333. Harriman & Northeastern 334. Hartwell 335. Hawkinsville & Fla. South. 336. Hetch Hetchy 337. High Point, R. A. & S. 338. Hillsboro & North Eastern 339. Hocking Valley 340. Houston & Brazos Valley 349. Houston & Shreveport 341. Houston & Texas Cent. 342. Houston Belt & Terminal 343. Houston East & West Texas 344. Hudson & Manhattan 345. Hudson Bay 346. Hudson Navigation 347. Hudson River Day Line Steamers 348. Hunt. & B. T. Mt. R. R. & Coal Co. 349. Houston & Shreveport 722. Iberia & Vermillion 350. Iberia, St. Mary's and Eastern 351. Illinois Central 352. Illinois Northern 353. Illinois Terminal 354. Illinois Traction System 355. Indian Creek Valley 356. Indian Valley 357. Indiana Harbor Belt 358. Indianapolis Union FREIGHT— RECOMMENDATORY 109 365. Inland Empire 359. Intermountain 360. International & Grt. North. 361. Interstate 362. Inter-Urban 363. Iowa Transfer 364. Ironton 365. Inland Empire 722. Iberia & Vermillion 375. Jacksonville Terminal 376. Jamestown, Westfield & N. W. 377. Jonesboro, Lake City & Eastern 395. Kalamazoo, Lake Shore & Chicago 396. Kanawha & Michigan 410. Kanawha, Glen Jean & Eastern 411. Kane & Elk 414. Kansas & Oklahoma 397. Kan. City, Clinton & Springfield 409. Kansas City, Kaw Valley & Western 398. Kansas City, Mexico & Orient 412. Kansas City, Mexico & Orient Ry. Co. of Texas 399. Kansas City Northwestern 400. Kansas City Southern 401. Kansas City Terminal 408. Kansas, Oklahoma & Gulf 413. Kansas, Oklahoma & Gulf of Texas 402. Kentucky & Indiana Term. 403. Kentwood & Eastern 404. Kettle Valley 407. Kewaunee, Green Bay & Western 405. Kinder & Northwestern 406. Kosciusko & South Eastern 407. Kewaunee, Green Bay & Western 408. Kansas, Oklahoma & Gulf 409. Kansas City, Kaw Valley & Western 410. Kanawha, Glen Jean & Eastern 4 LI. Kane & Elk 412. Kansas City, Mexico & Orient Ry. Co. of Texas 413. Kansas, Oklahoma & Gulf of Texas ACCOUNTING PROCEDURE— 1922 414. Kansas & Oklahoma 419. Lackawanna & Wyoming Valley 418. La Crosse & Southeastern 419. Lackawanna & Wyoming Valley 722. Lake Charles & Northern 421. Lake Erie & North. & G. R. 422. Lake Erie & Western 423. Lake Erie, Franklin & Clarion 424. Lakeside & Marblehead 425. Lake Superior & Ishpeming 426. Laurel Fork 427. Lawrenceville Branch 428. Leetonia 429. Lehigh & Hudson River 430. Lehigh & New England 431. Lehigh Valley 432. Litchfield & Madison 433. Live Oak, Perry & Gulf 434. Live Poultry Transportation 435. London & Port Stanley 436. Long Island and Montauk S. S. 437. Lorain & West Virginia 438. Lorain, Ashland & South. 439. Loranger, La. & N. E. 440. Los Angeles & Salt Lake 441. Louisiana & Arkansas 442. Louisiana & North West 447. Louisiana & Pacific 443. Louisiana Ry. & Nav. 722. Louisiana Western 444. Louisville & Nashville 445. Louisville, Henderson & St. Loui: 446. Louisville, N. A. & C. 447. Louisiana & Pacific 722. Louisiana Western 454. Macon & Birmingham 455. Macon, Dublin & Savannah 512. Madison Southern 456. Maine Central FREIGHT— RECOMMENDATORY 111 457. Mallory Steamship 458. Manistique & Lake Superior 459. Manufacturers' Junction 460. Manufacturers' 461. Marion & Eastern 462. Marion & Southern 463. Maryland & Pennsylvania 464. Maryland, Del. & Va. 465. Mascott & Western 513. Mason City & Clear Lake 466. McCloud River 467. Merchants & Miners Transportation 468. Meridian & Memphis 469. Mexican Ltd. 470. Mexico North Western 471. Miami Mineral Belt 472. Michigan Central 473. Michigan Northern 474. Michigan 475. Middletown & Unionville 476. Midland Continental 477. Midland Terminal 478. Midland Valley 506. Mineral Point & Northern 516. Mineral Range 479. Minneapolis & St. Louis 480. Minneapolis, Northfield & Southern 48L Minneapolis, Red Lake & Manitoba 482. Minneapolis, St. Paul & S. S. M. 483. Minnesota & International 510. Minn.-Dakota & Western 484. Minnesota Transfer 485. Mississippi Central 486. Mississippi Eastern 487. Miss. River & Bonne Terre 508. Mississippi- Warrior Service 488. Missouri & 111. B. & B. 489. Missouri & North Arkansas 515. Missouri-Illinois 490. Missouri, Kan. & Texas 491. Mo., Kan. & Tex. of Tex. 112 ACCOUNTING PROCEDURE— 1922 EDITION 494. Missouri Pacific 495. Missouri Southern 496. Mobile & Ohio 497. Monongahela 498. Monongahela Connecting 514. Montana Western 499. Montana, Wyoming & Southern 500. Montour 504. Montpelier & Wells River 722. Morgan's Louisiana & Texas 501. Morgantown & Kingwood 502. Morgantown & Wheeling 511. Morristown & Erie. 507. Moshassuck Valley 505. Munising, Marquette & S. E. 503. Muscatine, Burlington & Southern 517. Muscle Shoals, Birmingham & Pensacola 504. Montpelier & Wells River 505. Munising, Marquette & S. E. 506. Mineral Point & Northern 507. Moshassuck Valley 508. Mississippi-Warrior Service 722. Morgan's Louisiana & Texas 510. Minn.-Dakota & Western 511. Morristown & Erie 512. Madison Southern 513. Mason City & Clear Lake 514. Montana Western 515. Missouri-Illinois 516. Mineral Range 517. Muscle Shoals, Birmingham & Pensacola 568. Nacogdoches & Southeastern 562. Napierville Junction 525. Narragansett Pier 526. Nashville, Chat. & St. L. 566. Natchez & Southern 527. Natchez, Col. & Mobile 528. Nevada, California, Oregon 529. Nevada Copper Belt 530. Nevada Northern 569. New Bedford, Martha's Vineyard & Nantucket Steamboat Company FREIGHT— RECOMMENDATORY 113 561. New England Steamship Co. 531. New Iberia & Northern 532. New Jersey & New York 533. New Jersey, Indiana & Illinois 534. New Mexico Central 535. New Orleans & Northeastern 536. New Orleans Great North. 537. New Orleans Terminal 538. New Orleans, Texas & Mexico 539. N. Y. & Long Branch 565. New York & Pennsylvania 540. New York Central 541. N. Y., Chicago & St. Louis 542. New York Dock 543. N. Y., N. H. & Hartford 544. N. Y., Ontario & West. 545. N. Y., Phila. & Norfolk 546. N. Y., Susquehanna & Western 547. N. Y., Westchester & Boston 548. Niagara, St. Catharines & Toronto 549. Norfolk & Portsmouth Belt Line 550. Norfolk & Western 551. Norfolk Southern 552. Norfolk Terminal 553. North Louisiana & Gulf 554. Northampton & Bath 555. Northeast Oklahoma 556. Northern Alabama 563. Northern Electric 564. Northern Ohio 557. Northern Ohio T. & L. 558. Northern Pacific 559. Northwestern Pacific 567. Northwestern R. R. of S. C. 560. Norwood & St. Lawrence 561. New England Steamship Co. 562. Napierville Junction 563. Northern Electric 564. Northern Ohio 565. New York & Pennsylvania 114 ACCOUNTING PROCEDURE— 1922 EDITION 566. Natchez & Southern 567. Northwestern R. R. of S. C. 568. Nacogdoches & Southeastern 569. New Bedford, Martha's Vineyard & Nantucket Steamboat Company 586. Ocala & Southwestern 587. Ocean Shore 588. Ocean Steamship Co. of Savannah 589. Ocilla Southern 590. Ohio Electric and Columbus & Lake Michigan 591. Ohio River & Western 592. Oil Fields S. L. 593. Oklahoma, New Mexico & Pacific 594. Oklahoma S. W. 602. Okmulgee Northern 595. Old Dominion Steamship 605. Old Dominion Transportation 596. Oneida & Western 603. Ontonagan 597. Orange & Northwestern 600. Oregon Electric 598. Oregon Short Line 601. Oregon Trunk 599. Oregon-Wash. R. R. & Nav. 600. Oregon Electric 601. Oregon Trunk 604. Owasco River 602. Okmulgee Northern 603. Ontonagan 604. Owasco River 605. Old Dominion Transportation 610. Pacific & Idaho Northern 611. Pacific Coast 612. Pacific Electric 613. Pacific Great Eastern 614. Pacific Northwest Traction 615. Pacific Steamship 616. Panama 617. Panhandle & Santa Fe FREIGHT— RECOMMEND A TOR Y 115 636. Paris & Great Northern 618. Paris & Mount Pleasant 637. Peninsula 619. Peninsula & Occidental S. S. 620. Pennsylvania 638. Penn Yan & Lake Shore 621. Peoria & Pekin Union 622. Pere Marquette 639. Petaluma & Santa Rosa 623. Philadelphia & Reading 624. Pickens 625. Piedmont & Northern 640. Pierre, Rapid City & Northwestern 626. Pittsburgh & Lake Erie 627. Pittsburgh & Shawmut 628. Pittsburgh & West Va. 629. Pittsburgh, Chartiers & Youghiogheny 630. Pittsburgh, Lisbon & Western 631. Pittsburg, Shawmut & Northern 632. Portland Ry. L. & P. Co. 633. Port Townsend & Puget Sound 641. Poteau Valley 634. Prescott & Northwestern 635. Pullman R. R. 636. Paris & Great Northern 637. Peninsula 638. Penn Yan & Lake Shore 639. Petaluma & Santa Rosa 640. Pierre, Rapid City & Northwestern 641. Poteau Valley 655. Quanah, Acme & Pacific 658. Quebec Central 656. Quebec, Montreal & Southern 657. Quincy, Omaha & Kansas City 658. Quebec Central 660. Raleigh & Charleston 661. Rapid 671. Raritan River 662. Reading 116 ACCOUNTING PROCEDURE— 1922 EDITION 672. Rhode Island Co. 663. Richmond, Fred. & Potomac 664. Rio Grande, El Paso & Santa Fe 665. Rio Grande Southern 666. Rochester & Pittsburgh Coal & Iron Co. 667. Rockingham 668. Rock Island Southern 669. Rome & Northern 673. Roscoe, Snyder & Pacific 670. Rutland 671. Raritan River 672. Rhode Island Co. 673. Roscoe, Snyder & Pacific 683. St. Louis, El Reno & Western 684. St. Johnsbury & Lake Champlain R. K. 685. St. John's River Terminal 686. St. Joseph & Grand Island 687. St. Louis & Hannibal 688. St. Louis & O'Fallon 689. St. Louis, Brownsville & Mexico 683. St. Louis, El Reno & Western 690. St. Louis, Kennett & S. E. 691. St. L. Merchants' Bridge Terminal 692. St. Louis, San Francisco & Texas 693. St. Louis-San Francisco 694. St. Louis Southwestern 695. St. Louis Southwestern of Texas 696. St. Louis, Troy & Eastern 697. Sacramento Northern 698. Salt Lake & Utah 699. San Antonio & Aransas Pass 737. San Antonio Southern 700. San Antonio, Uvalde & Gulf 701 . San Benito & Rio Grande Valley 702. San Diego & Arizona 739. San Francisco & Portland Steamship Co. 703. San Francisco, Napa & C. 704. San Francisco-Sacramento 705. San Joaquin & Eastern 706. San Luis Southern FREIGHT— RECOMMENDATORY 117 707. Sand Springs 708. Sandy River & Rangeley Lakes 709. Sapulpa & Oil Field 710. Savannah & Atlanta 711. Savannah & Statesboro 712. Seaboard Air Line 713. Sewell Valley 714. Sharpsville 715. Shreveport, Houston & Gulf 716. Sierra of California 717. Silverton Northern 735. Sioux City Terminal 718. South Brooklyn 719. South Buffalo 720. Southern 111. Ry. & Power 721. Southern Pacific — Pacific System 722. Southern Pacific Lines in La. 738. Southern Pacific R. R. Co. in Mexico 723. So. -Pacific S. S. Line 724. Southern 726. Spokane & Eastern 736. Spokane & Eastern Ry. & Power 727. Spokane International 728. Spokane, Portland & Seattle 729. Stanley, Merrill & Phillips 730. Staten Island Rapid Transit 731. Sugar Land 732. Sumpter Valley 734. Sunset R. R. 733. Susquehanna & New York 734. Sunset R. R. 735. Sioux City Terminal 736. Spokane & Eastern Ry. & Power 737. San Antonio Southern 738. Southern Pacific R. R. Co. in Mexico 739. San Francisco & Portland Steamship Co. 750. Tallulah Falls 751. Tampa & Gulf Coast 752. Tampa & Jacksonville 753. Tampa Northern 118 ACCOUNTING PROCEDURE— 1922 EDITION 754. Temiskaming & Northern Ontario 755. Tennessee, Alabama & Ga. 756. Tennessee Central 757. Terminal Assn. of St. Louis 758. Texarkana & Ft. Smith 759. Texas & New Orleans 760. Texas & Pacific 761. Tex. City Term. & Tex. City Trans. 762. Texas Mexican 763. Texas Midland 764. Texas, Oklahoma & Eastern 780. Texas Short Line 765. Texas South-Eastern 781. Thornton & Alexandria 766. Tionesta Valley 767. Toledo & Ohio Central 768. • Toledo & Western 769. Toledo, Peoria & Western 770. Toledo, St. L. & West. 771. Toledo Terminal 772. Tonopah & Goldfield 773. Tonopah & Tidewater 782. Toole Valley 774. Toronto, Hamilton & Buffalo 775. Trans-Mississippi Terminal 776. Tremont & Gulf 777. Trinity & Brazos Valley 778. Trinity Valley & Northern 779. Trona 783. Tucson, Cornelia & Gila Bend 780. Texas Short Line 781. Thornton & Alexandria 782. Toole Valley 783. Tucson, Cornelia & Gila Bend 800. Ulster & Delaware 813. Unadilla Valley 801. Union Freight 802. Union Pacific 803. Union R. R. 804. Union Ry. Co. FREIGHT— RECOMMENDATORY 119 805. Union Stock Yards Company of Omaha 806. Union Terminal Co. 807. Union Terminal R. R. 808. Union Traction 809. Union Traction of Indiana 810. United Railways (Oregon) 811. Utah 812. Utah-Idaho Central 813. Unadilla Valley 818. Veracruz Terminal 819. Vicksburg, Shrevepoit & Pacific 820. Valdosta, Moultrie & Western 818. Veracruz Terminal 821. Vere Tunnel & Smelter 819. Vicksburg, Shreveport & Pacific 822. Va. & Carolina Southern 823. Virginian 824. Visalia Electric 825. Wabash 826. Wabash, Chester & Western 827. Wadley Southern 828. Ware Shoals 829. Warren & Ouachita Valley 830. Washington & Lincolnton 858. Washington & Old Dominion 863. Washington, Baltimore & Annapolis 831. Washington, Idaho & Montana 832. Washington Terminal 833. Washington- Va . 834. Washington Western 835. Waterloo, Cedar Falls & North. 836. Waupaca-Green Bay 837. Weatherford, Mineral Wells & N. W. 838. Welland Ship Canal 839. Western Maryland 840. Western Pacific 841. Western of Ala. 861. West Side Belt 842. Wharton & Northern 120 ACCOUNTING PROCEDURE— 1922 EDITION 843. Wheeling & Lake Erie 844. Wheeling Terminal 845. White River 846. White Sulphur Springs & Y. P. 856. Wichita Falls & Northwestern 860. Wichita Falls & Southern 857. Wichita Falls, Ranger & Ft. Worth 847. Wichita Northwestern 864. Wichita Valley 848. Wildwood & Delaware B. S. L. 849. Willamette Valley Southern 859. Williamsport & North Branch 850. Winchester & Western 854. Winston-Salem Southbound 855. Wisconsin & Michigan 851. Wisconsin & Northern 862. Wood River Branch 852. Woodstock & Blocton 853. Wrightsville & Tennille 854. Winston-Salem Southbound 855. Wisconsin & Michigan 856. Wichita Falls & Northwestern 857. Wichita Falls, Ranger & Ft. Worth 858. Washington & Old Dominion 859. Williamsport & North Branch 860. Wichita Falls & Southern 861. West Side Belt 862. Wood River Branch 863. Washington, Baltimore & Annapolis 864. Wichita Valley 870. Yadkin 873. Yazoo & Mississippi Valley 871. Yosemite Valley 872. Youngstown & Ohio River 873. . Yazoo & Mississippi Valley 880. Zanesville & Western FREIGHT— RECOMMENDATORY 121 322. Binding Standard Forms. R. A. O. A. Standard Forms should be bound as follows : R. A. O. A. Standard Form No. Binding Space 98 Bottom 99 ' Bottom 100 Bottom 101 Bottom 102 Bottom 103 Bottom 104 Top 105 Top 107 Top 108 Top 109 Left-hand margin 110 Top 111 Bottom 116 Top 117 Top 118 Top 119 Left-hand margin 128 Top 129 Top 130 Top 132 Left-hand margin 134 ; Bottom 137 Left-hand margin 138 ' Top 139 Top 144 Top 147 Bottom 150 Left-hand margin 151 Left-hand margin 152 Left-hand margin 153 Left-hand margin 154 Left-hand margin 155 Left-hand margin 156 Top 157 Top 158 Top 159 Top 122 ACCOUNTING PROCEDURE— 1922 EDITION R. A. O. A. Standard Form No. Binding space 160 Left-hand margin 161 Left-hand margin 161-A Left-hand margin 161-B Left-hand margin 161-C Left-hand margin 161-D Left-hand margin 162 Left-hand margin 163 Left-hand margin 164 Left-hand margin 165 Left-hand margin 166 Top 167 Does not apply 168 Top 169 Top . 170 Top 323. R. A. O. A. Standard Freight Forms. It is recommended that carriers, as well as the Interstate Commerce Commission, con- form to the nomenclature designating freight forms and records adopted by this Association as follows : 98. Freight Waybill. (Mandatory.) 99. Less Than Car Load Freight Waybill. (Mandatory.) 100. Astray Freight Waybill. (Mandatory,) 101. Live Stock Waybill. (Mandatory.) 102. Conductor's Waybill. 103. Prepaid Freight Bill. 104. Abstract of Interline Waybills Received. (Mandatory.) It is considered a distinct advantage to have abstracts printed in duplicate, joined at the top, with loose sheets to be inserted for additional copies. 105. Interline Freight Division Statement. (Mandatory.) 107. Interline Freight Correction Account. (Mandatory.) 108. Interline Freight Statement of Differences. (Manda- tory.) 109. Abstract of Interline Waybills Received. (Mandatory.) 110. Summary of Interline Accounts of Freight Received. (Mandatory.) 111. Freight Waybill — Preferred Movement. 112. Recapitulation of Division Sheets. 113. Recapitulated Correction Accounts (Mandatory.) FREIGHT— RECOMMENDATORY 123 116. Monthly Summary of Daily Reports of Waybills Re- ceived and Forwarded. 117. Junction Settlement Certificate. 118. Notice of Undercharge in Advances. 119. Junction Passing Report of Interline Waybills. 128. Inspector's Report of Freight Cars to be Light-Weighted and Stenciled. 129. Master Mechanic's Daily Report of Cars Light-Weighted and Stenciled. 130. Record of Light Weight of Freight Car (Card). 132. Station Register of Advances and Prepaid Forwarded. 134. Transit Waybill. (Mandatory.) 137. Interline Switching Waybill. 138. Report of Interline Switching Waybills for Cars For- warded. 139. Report of Interline Switching Waybills for Cars Received. 144. Interline Waybill Tracer. (Mandatory.) 147. Agent's Waybill Correction. (Mandatory.) 150. Daily Report of Local Waybills Forwarded. 151. Daily Report of Interline Waybills Forwarded. 152. Daily Report of Local Waybills Received. 153. Daily Report of Interline Waybills Received. 154. Report of Miscellaneous Bills Received for Collection. 155. Station Cash Book. 156. Junction Settlement Sheet. 157. Report of Miscellaneous Debits and Credits. 158. Agency Balance Sheet. 159. Agent's Monthly Statement of Unpaid Freight Bills and Other Unsettled Items. 160. Agent's Report of Drafts Drawn. 161. Freight Bill. 161-A. Delivery Receipt. 161-B. Cashier's Memorandum. 161-C. Arrival Notice. 161-D. Station Record. 162. Prepaid Freight Bill. 163. Report of Bills of Lading and Freight Bills for Transpor- tation of U. S. Government Freight, Submitted for Credit. 164. Report of Freight Bills for Transportation. 165. Station Register. 166. Deposit Slip. 124 ACCOUNTING PROCEDURE— 1922 EDITION 167. Notice to Shipper or Consignee of Over-Collection. 168. Station Relief Claim. 169. Report of Unrefunded Overcharges and Over-collections. 170. Abstract of Interline Waybills Received. (Mandatory.) 171. Extract of Division Sheet. 172. Division Slip. 173. Unit Passing Report. 174. Notification of Error in Waybilling. 175. Envelope for Mailing Waybills. 176. Statement of Cars Iced. 177. Abstract of Interline Waybills Received (to be used for rail line and steamship business exclusively). 200. Loss and Damage Claims Authority. (See Disbursement Section of this book.) Note. — The R. A. O. A. Standard Freight Forms shown on the following pages are reduced in size, but information is given to indicate the proper sizes when the forms are printed for use of carriers. R. A. O. A. Overcharge Claim Forms are shown on pages 231 to 242 of this book. Place Special Service Pasters Here R. A. 0. A. Standard Form'No. 98 Size 8^x11 inches or'8M*20 inches. Length of form may be increased to 22 inches injprmting fanfold forms to meet standard .machine require- ments in printing. CODE NO. NORTH AND SOUTH RAILROAD CO. FREIGHT WAYBILL Stop this Car at Gross Weight of Car and Contents for Engine Eating TONS Car Initials and Number Transferred to At To— (Station) (State) Route. (Show Each Junction and Carrier in. Route Order to Destination of Waybill. Indicate by Check Mark Whether Shipper's or Agent's Routing.) Shipper's Routing Agent's Routing Consignee, Address (Final Destination and Additional Routing) Instructions Regarding Icing, Ventilation, Milling, Weighing, etc. If Iced, Specify to Whom Icing Should be Charged. 1st Transfer Description of Articles and Marks Commodity No. Destination Agent's Freight Bill No. Date Waybill No. From- (Station) (State) Number Full Name of Shipper (Origin and Date, Original Car, Transfer Freight Bill and Previous Waybill Reference when Rebilled) Length of Car Ordered Furnished Marked Capacity of Car Ordered Furnished Stenciled Wgt. of Car Indicate by Symbol in Column Provided -A-how Weights were Obtained R — Railroad Scale. A — Weighing Bureau or Agreement. T— Tariff Classification or Minimum. S — Shipper's Agreement or Tested Weight. E— Estimated (Weigh and Correct). 3d Transfer Weighed At.. Gross Tare Allowance . Net 4th,Transfer Weight Rate Freight Advances Prepaid ALL YA^D STAMPS TO BE PLACED ON BACK OF THE WAYBILL IN SPACES PROVIDED Junction Forwarding Agents will Show Junction Stamps in the Space and Order Provided Below: 1st Junction 2nd Junction 3rd Junction 4th Junction Destination Agent will Stamp Herein the Date Reported. Additional Junction Agents' Stamps Must be Shown on Back of Waybill in Spaces Provided CODE NO. NORTH AND SOUTH RAILROAD CO. Back of R. A. O. A. Standard Forms Nos. 98, 99, 100, 111, and 134 YARDSTAMPS TO BE PLACED IN CONSECUTIVE ORDER BELOW 1 2 3 ' 4 s 6 7 8 9 10 II 12 ADDITIONAL JUNCTION AGENTS STAMPS WILL BE SHOWN 1 N SPACES AND ORDER PROVIDED BELOW 6th Junction 6th Junction 7th Junction Bth Junction 9th Junction 10th Junction R. A. 0. A. Standard Form No. 99 Size 8) 2il 1 IncheB or 8^x20 Inches. Note: Length of form may be increased to 22 inches in printing fanfold forms to meet stand- ard machine requirements in printing. CODE NO. NORTH 8c SOUTH R. R. LESS THAN CAR LOAD FREIGHT WAYBILL Indicate by Symbol in Column Provided * How Weights Were Obtained R — Railroad Scale A-rWeighing Bureau or Agreement T — Tariff, Classification or Minimum S — Shipper's Agreement or Tested Weight E — Estimated (weigh and correct) Car Initials and Number Luting Number Waybill No. TO Station State (Station (State) Number ( ) Route. (Show Each Junction and Carrier in Route Order to Destination of Waybill. Indicate by Check Mark Whether Shipper's or Agent's Routing.) Shipper's Routing 5th Transfer Agent's Routing 6th Transfer 1st Transfer 2d Transfer 3d Transfer 4th Transfer Full Name of Shipper, Origin and Date, Original Car, Transfer Freight Bill and Previous Way- bill Reference When Retailed Consignee, Address, Final Destination Additional Routing Description of Articles, Marks Weight Note. — When the 20 inch or 22 inch form is used a fine line should be printed across the form eleven inches from the top with the words "Fold Here" in small type printed thereon. The back of this Form to be the same as back ' of R. A. 0. A. Standard Form No. 98. Rate Freight Advances Prepaid All Yard Stamps to be Placed on the Back of the Waybill in the Spaces Provided Junction Forwa rding Agents Will Show Junction Stamps in the Space and Order Provided Below: 1st Junction 2nd Junction 3rd Junction 4th Junction Addition* Junction Stamps Must be Shown on Back of Waybill in Spaces Provided CODE No. NORTH AND SOUTH RAU.ROAO Destination Agent will 6 tam Herein the Date Reported CODE NO. NORTH 8c SOUTH R. ASTRAY FREIGHT WAYBILL R. A. 0. A. Standard Form No. 100 Size 8)^x11 Inches DELIVER ONLY ON PRESENTATION OF ORIGINAL BILL OF LADING OR OTHER PROOF OF OWNERSHIP If Destination Agent can locate Revenue Waybill, he must insert reference thereto in space provided under heading " Reference to Revenue Waybill"; if not, he must ascertain original point of shipment from Bill of Lading or Invoice; if not fully prepaid, freight charges due muBt be collected on basis of through rate applicable. The amount assessed to be entered in column headed "Freight," and report rendered ac- cordingly. Information as to the Bill of Lading or Invoice muBt be inserted in the appropriate space. If shipment is delivered on a fully prepaid bill of lading, the word "Prepaid" must be written in the "Freight" column. Oar Initials and Number- Loading Number ro— (Station) (State) From- Number ( ) (Station) (State) Route (Show Each Junction and Carrier in Route Order to Destina- tion of Waybill.) 5th Transfer Consignee, Address and Final Destination. 1st Transfer 2d Transfer 3d Transfer 6th Transfer 4th Transfer Description of Articles and Marks Weight Note. — The back of this Form to be the same as back of R. A. 0. A. Standard Form No. 98. Rate Freight Reference to RevenueWaybill From Date Waybill No. .R. R. Waybill Made By Waybill Heid By" R. R. Original Point of Shipment Freight Bill No. Over From Car Initial..., No Date 192.. Over Report No. . When Delivery is Made Upon Bill of Lading Insert the Following Information Name of Shipper Bill of Lading Issued By R. R. From Station Date , 192 When Bill of Lading Can Not Be Obtained, Show Below Date of Invoice and Other Data on Which Delivery is Made. Name of Shipper Original Point of Shipment. . . > Date .., 192.. Junction Forwarding Agents Will Show Junction Stamps in the Space and Order Provided Below 1st Junction 2nd Junction 3rd Junction 4th Junction Destination Agent Will Stamp Herein the Date Reported Additional Junction Stamps Must be Shown on the Back of Waybill in Spaces Provided CODE No. NORTH AND SOUTH RAILROAD Place Special Service Pasters Here It. A. 0. A. Standard Form No. 101. Size 8^x11 inches ORIGINAL CODE NO. NORTH AND SOUTH RAILROAD CO. LIVE STOCK WAYBILL Stop this Car at For Grosa Weight of Car and Contents for Engine Rating Car Initials and Number Transferred to At Waybill No. From- (Station) (State) Number - To- (Station) (State) Full Name of Shipper (Origin and Date, Original Car, Transfer Freight Bill and Previous Waybill Reference when Rebilled) Route. (Show each Junction and Carrier in Route Order to Destination of Waybill. Indicate by check mark whether Shipper's or Agent's Routing.) Shipper's Routing Agent's Routing Car Ordered. To be filled in when different car is furnished. Consignee. Address (Final Destination and Additional Routing) LENGTH OF CAR URDKRED FURNISHED ORDEREDiFUKNISHED ORDEREDIFURNISHEE) Time Loaded M. Date Was an Attendant in Charge? (Yes or No) Was Car Bedded by Carrier? (YeB or No) Has 36-bour request been signed and filed at point of origin? (Yes or No) Government Certificate No. Attached. Number of head and description of stock. Note. — Ordinary live stock unless otherwise specified. Indicate by Symbol in Column Provided ik how Weights were Obtained R — Railroad Scale. A — Weighing Bureau or | Agreement. T— Tariff, Classification J or Minimum. S — Shipper's Agreement i or Tested Weight. E— Estimated (Weigh ) \ and correct) . Weighed At Gross Tare Allowance Net Weight -k Rate Freight Advances Prepaid Destination Agent's Freight Bill No. Feeding and Rest Record Pen No. Unloading Record Reloading Record Dead & Crippled Removed Feed Price cwt. orbu. For Additional Charges See PLACE Date Time Count Date Time Count Amt. Kind Amoi int Waybill No Date Total (for destination agent's use only) ALL YARD STAMPS TO BE PLACED ON BACK OF THE WAYBILL IN SPACES PROVIDED. Junction Forwarding Agents will Show Junction Stamps in the Space and Order Provided Below: 1st Junction 2nd Junction 3rd Junction 4th Junction Additional Junction Agents' Stamps Must be Shown on Back of Waybill in Spaces Provided. Destination Agent will Stamp Herein the Date Reported. CODE NO. NORTH AND SOUTH RAILROAD CO. Note: With the movement of live stock to certain large markets, a waybill "Stub" is required, which is detached by agent at waybill destination, and used in lieu of the regular form of freight bill to expedite delivery of the stock. In territories where the " Stub " is required this form should be printed in two parts— "Original" and "Stub," the first part to show the word "Original" in the upper right hand corner in large type; the second part to show the word "Stub'' in the upper right hand corner in large type. The "Stub" should agree with the "Original," except that no spaces need be provided at bottom or on back of "Stub" for junction, destination, or yard stamps. All printing and Bpacing Bhown on "Original" between the spaces provided for "Feeding and ReBt Record" and the words "Code No. North and South Railroad" should therefore be omitted from the "Stub." and in the space thus provided, and also on the back of the "Stub," the following should he printed in large type: DESTINATION LIVE STOCK STUB (To be detached by agent at waybill destination) PLACE NO JUNCTION STAMPS HERE— JUNCTION AND YARD STAMPS SHOULD BE PLACED ON "ORIGINAL" LIVE STOCK WAYBILL IN SPACES PROVIDED. Back of R. A. 0. A. Standard Form No. lot. YARD STAMPS TO BE PLACED IN CONSECUTIVE ORDER BELOW 1 1 3 4 5 6 Conductors handling this waybill will fill in the spaces below the number of their train, the name of station where taken and stations where left and dates, signing their names. STATION (DO NOT USE STATION NUMBER) No. of Train WHERE TAKEN WHERE LEFT DATE CONDITION CONDUCTOR Agents, Yardmasters and Conductors noting injury to stock, must in all cases, give the cause and extent of injury, whether resulting from kicking, goring or other inherent viciousness of the animals, or from crowding, or from any other consequences of the vitality of the animals, stating in detail how same occuned. •DDITIOMl JUMTIOII MEMS STAMP! WILL IE SHOWN III IMCEI AND ORDEI PI0V1DED IELOW rirTH JUNCTION SIXTH JUNCTION SEVENTH JUNCTION B. A. O. A. Standard Form No. 102 Size 4x»K ineb« NORTH AND SOUTH RAILROAD CONDUCTOR'S WAYBILL No For Auditor Freight Account! TRIPLICATE From Date Car Inks Consignor ... Consignee ... Destination Route Via.. .19. Car No. No. of Packages Description of Articles Shipper's Weight Prepay collected to apply Conductor's ) W/Bleftat J Agent's W. B. No Date ....19 .Conductor Train No. It is suggested that this form consist of three parts: Part 1, the original, is to carry the words "Receipt for Shipper." The line "Agent's W. B. No " and the line "Date 19 . ." are to be omitted, and in lieu thereof, the following is to be inserted: "This property is accepted for transportation under the terms of the Company's regular form of bill of lading for which this receipt may be exchanged at above point where this waybill will be left. THIS RECEIPT IS NOT NEGOTIABLE." „ Part 2, duplicate, is to carry the words "For Agent at Baling Station." Part 3, triplicate, is to be a card and is to carry the words "For Auditor Freight Accounts," or other appropriate title of freight accounting officer. The address of the freight accounting officer is to be printed on the 'back of this part. R. A. O. A. Standard Form No. 103 ' SizelS^xll inches or 8^x20 inches- Note: .Length of form may be in- creased'lto 22 inches in 'printing fan- fold forms to meet "standard machine requirements in printing. NORTH & SOUTH R. R. PREPAID FREIGHT BILL Freight bill no. Car Initial and Number CONSIGNEE AND ADDRESS Instruction! regarding icing-, ventilation, milling, weighing, etc If Iced, speolfy to wbom Icing should be charged. Lading Commodity No. Tbit form, piloted, oo. Ujrht weight paper, to register with waybill forms and be used as an insert at the time waybill is made. The form may be printed In two or more parts to be used for Casnler'a Record, etc. When the 20 inch form 1b used a fine line Bhould be printed across the form eleven inched from the top with the words "Fold Here" In small type printed thereon. WAYBILL No. NORTH & SOUTH R. R., Debtor For Charges on Articles Way billed How Wgt. Obt'd. Freight Prepaid Reeelved Payment -Agent J3KAW CHECKS TO THE ORDER OF NORTH A SOUTH R. R. R. A. O. A. Standard Forni No. lOi Size SVaxll inches. CODE NO. NORTH AND SOUTH RAILROAD ABSTRACT OF INTERLINE WAYBILLS RECEIVED MONTH OF FROM STATION ON THE 192 R. R ARB'Y VIA AND R. R. VIA AND R. R. VIA AND R. R. VIA AND R. R. VIA AND R. R. VIA AND R. R. DIVISIONS N. & S. RR. AR3'Y PROPORTIONS FROM i_ STATION DATE NUMDER INITIAL NUMBER COMMODITY FREIGHT CODE NO. NORTH AND SOUTH RAILROAD i'ii i 1 1 1 i i i ) /_ s © o a. a ae a. 1 1 1 \) )_ d 1 1 1 : Z PS 1 1 1 — i ( / | | ^■y 1 1 1 K { ■o°~ if 1 1 i \\ <_ 1 1 i gs | 1 i «s 1 I 1 K < «Ji» 1 1 1) )- O 1 1 ) > J 1 1 R. j beet No 1 1 1 ') 1 1 1 1) >_ 1 1 1 I) > I 1 1 it 1 1 1 1 1 1 1 J= i 1 \> ) e | | 1 ■it • .E * 1 1 1 a - fl I 1 1 1 1 1 R. IENT lions M 1 1 1 a. 1 1 1 T * 2 PS ■ "1 < S 1 1 1 tt 1 1 1 T 1 1 1 H s t - o w » 1 1 -) )= NORTH 8e S< HT ACCOUNTING D own on Interline Waybill 1 o I Ul ae a. i 1 1 1 1 1 I I « ! 1 I 1 ) $_ fc •9 111 O & a •a 1 i : 1 1 1 1 -ii- i. 1 1 1 1 1 1 w DE NO FREIG Revenue sh X o ■3 as n. i 1 . u ) ) > ') ) ■> <>— ) ) > > > ) • ) > ) > )== > ) )) o CO vision ol i— X CO is * | a « s e OE -if 1- 1 e J Ik J if o \ 1 «-< . (. If ( , 1 9 ' '8 /)• If r Standard For ize 17x11 inch inches for bin SHEET N ?S ( / iT z J ( ~I r o ) / / r ' * / \ ( = * \ ) <= I S 1 /f £ Jl C — — ' 1 U = Jl <"* <* =j J s r J 1 6 ~ 2 " o /) ° ~1 \ r o -/ f- « J \ Q 2 S \-i i — (- E -J L ECTION ACC RECEIVED F O * J / P [ I £ ° lis )l~ — *C if 7j_ AD CO CORF WAV-BILLS 1 * i— i r it iL 1 If r «si ~\\ ) ) r — ILRO TERLINE gs 1- — -o -Jf 1 y -£ [ ) £ )T < Z CO k >\ f CC [ RTH & SOUTH R ACCOUNTING DEPT. OF 1a ON si 7) S ~i~ S JSP If a if fl =» /) s / 5 s , r s ir — 3= 1 4 /- a Jl a If * f *3 -){-!— L gg -«„«^/ko fig* """j'fcssssss-'^ s ~^ . NC MONTI- >- - t j r ( — ^ ■*=! in E NO ENT FOR 3 / \ W ( 1 O o \ ( / = ' \ *- * ec \ \ \ a \ ui COD D IN SETTLEM }/ 1 S : \ 1 >■ /I !*■ UJ a -j o z 111 III p - I r ° ( ■ s " / 3 O [ UJ I ) ** cc ) ( 0= ( I "• / s ■ § U - ( o / ) Q ) ) 1- 1- z 3 - o = 2 » - ( / a i ° Z 3 O P < 7 / => w S Ul IE IT OCO { j lu ( \ n E < w ] ( •== \ / « _ U h- | / \ UJ 1 ( Q o o , •■J J 1 II IK 1 Mil B. A. O. A. Standard Form No. 108 Size 8Vixll inchei CODE NO. NORTH & SOUTH RAILROAD COMPANY ACCOUNTING DEPARTMENT .STATEMENT OF DIFFERENCES NO._ K. R. . Below you will find Statement of Differences against the Settlement in id__ Waybill No From To Routed Via Commodity. ( Interline Account "[Collection Account No.. AS SETTLED Kate Proportions E. U. K. R. R. R. R. K. % \ 1 X \ SHOULD BE X , . -%- — Differences Remarks by Issuing Carrier Remarks by Settling Carrier Please issue Correction Account eoveiing and return this Statement of Differences with your Correction Account number noted hereon. If not accepted return promptly with reasons for declining. This space for use of Settling Carrier Covered by Correction Account No._ note number of our Statement of Differences on your Correction Account, CODE NO. NORTH & SOUTH RAILROAD COMPANY z < Q 0£ d u < u j j 2 < ui z j a. ui 2 I H D U) Q Z < 1 H z z UI Q U pa « « « < < o K O s < <; > > Q < O < q: i h en I h O 2 O 2 UI Q O O 33VdS DNIdNIO R. A. 0. A. Standard Form No. 1 10 Size tyi ill inches. CODE NO. NORTH AND SOUTH RAILROAD SUMMARY OF INTERLINE ACCOUNTS OF FREIGHT RECEIVED Month of 192 YOUR INTERMEDIATE PROPORTIONS OF FREIGHT WAYBILLED BY ROADS SHOWN Iroifbt laniard BrottKt forward Brouflit forward Curled brawl' Carried forward Carried forward Tolal intermediate CURRENT Correction Account TOTALS DEBIT CREDIT debit CREDIT DEBIT CREDIT Yiv ProtortlM tf Fnigbl WifMIM iy >w Road Advucei Wiykllltd by Your Read XXX XXX XX Preetld VViybilled by Y»ir Rud XXX XXX XX Your hternediate Proportion!, at Above MUNCE DUE YOUR R0«D XXX XXX XX XXX XXX XX XXX XX K XX BALANCE DUE THIS ROAD XXX XXX XX XXX XXX XX XXX XXX XX TO TAL .192... Auditor. CODE NO. NORTH & SOUTH RAILROAD Place Special Service Pasters Here Form to be Printed on Pink Paper. R. A. 0. A. Standard Form No. 111. Size 8)^x11 IncheB or 8^x20 Inches. Length of form may be increased to 22 inches in printing fanfold forms to meet standard maohine requirements in printing CODE NO. NORTH & SOUTH R. R. FREIGHT WAYBILL— PREFERRED MOVEMENT Stop this car at For Gross weight of Car and Contents for Engine Rating TONS Car Initial and Number Transfer To At To— (Station) (State) Route. (Show each Junction and Carrier in Route Order to Destination of Waybill. Indicate by Check Mark Whether Shipper's or Agent's Routing.) Shipper's Routing Agent's i Routing^ Consignee, Address (Final Destination and Additional Routing) Instructions regarding icing, ventilation, milling, weighing, etc. If iced, specify to whom icing should be charged. 1st Transfer 2d Transfer Description of Articles and Marks *Commodity No. ♦This heading to be printed on this form but showing the number is optional. Note.— The back of this. form to be the same as back of R. A. 0. A. Standard Form No. 98. When the 20 inch formis used a fine line should be printed across the form eleven inches from the top with the words "Fold Here" in small type printed thereon. Destination Agent's Freight Bill No. Date Waybill No. From- (Station) (State) Number Full Name of Shipper, Origin and Date, Original Car, Transfer Freight Bill and Previous Waybill Reference When Rebilled. Length of Car Ordered Furnished Marked Capacity of Car Ordered Furnished Stenciled Wgt. of Car Indicate by symbol in column provided "*r how weights were ob- tained. R — Railroad Scale A — Weighing Bureau or Agreement. T— Tariff, Classifica- tion or Minimum S — Shipper's Agree- ment or Tested Weight E— Estimated (Weigh and Correct) Weighed At Gross Tare Allowance . Net 3d Transfer Weight 4th Transfer Rate Freight Advances Prepaid ALL YARD STAMPS TO BE PLACED ON BACK OF THE WAYBILL IN SPACES PROVIDED Junction Forwarding Agents Will Show Junction Stamps in the Space and Order Provided Below 1st Junction 2nd Junction 3rd Junction 4th Junction Additional Jun ction Agents Stamps Must be Shown on the Back of Waybill in Spaces Provided CODE No. NORTH AND SOUTH RAILROAD Destination Agent will Stamp Herein the Date Reported I hi I U) Z in 2 D a) y > j Q £ u. 5 O 3 Z t O I P 2 h DC z 0. K a. i 1 1 ; i a < a. u X a. ft z < > a < I ui a. h I u 3 H Z in 5 u h < 1- 01 z > B X lil m 5 D Z & a Ul -i _i m >- I l- i o u K b. V) Z o i o 0. o a: a. z o 2 < «> EK-o .Is ill SE-2 J! E o a < ft < o: I (- 3 (0 a z < I h K O z d z in a o o R. A. O. A. Standard Form No. 113 Size 8Mxll inches CODE NO. NORTH AND SOUTH RAILROAD CO. FREIGHT ACCOUNTING DEPARTMENT RECAPITULATION OF CORRECTION ACCOUNTS IN ACCOUNT WITH R. R. MONTH OF 192 Correction PROPORTIONS ADVANCES PREPAID Account Number Add Deduct Add Deduct Add Deduct • Total Deduct Net I Dr. Cr. Dr Dr Dr Cr. CODE NO. NORTH AND SOUTH RAILROAD CO. B. A. O. A. Standard Form No. lit SIm 9ttxl2 Inch** NORTH & SOUTH R. R. MONTHLY SUMMARY OF DAILY REPORTS OF WAY-BILLS RECEIVED AND FORWARDED. DEBIT date of REPORT CREDIT LOCAL INTERLINE LOCAL INTERLINE FRtlOHT Received ADVANCE! Received Prepaid Forwarded Freight Received Advances Receiveo Prepaid Forwarded Prepais Received A0VAN0E9 Forwarded Prepaid received AOVAMM FORW ADDED 1 T ~ t 3 i 6 8 7 8 g 10 NOTE : f iarriert 1 tl iat do nol n ' of local and interline may provide separate form • u 01 ocal a Ml nterlii e t o meet the r requ irei nenta. IS u 15 IS 17 18 ■ ID 20 SI 28 » 21 IS 28 27 28 20 30 31 © ToliH Enter Tott lis In Ml ink spaces '. $nter Total Recapitulation for Non-Reporting Station on Line Marked i Station; "" 1 certlf y that the X oregolng- It correct. Month of_ Td tot Slgntd fey Altai Ptraatl)/ -Altai f-t 6 . Z ' ~ .*< ' n d U fc, a ■§*" . 13 x o> OS OS ■"'in U -c: ■M 3 < oi o « -2 UJ 3 it o . h- o CO Z < 13 >> u u < (0 A3 +4 *4 Ll o S O 11 c£ 1- UJ U O Z CO OJ W U 4-1 c bo 4-4 u 60 cd ~d ^d U < < X 1- H z £ 8 en UJ 13 O c U _! H H UJ 0) a 4- cr 00 c JS u . Vi D ' 1-1 o Z \- z D 4-4 .2" d 4 4 j a 4 3 4) - ft C JO t c ] •4 *-• CO n 3 >- 3 MH *- —J C 13 1 ( 4 ! H 3 ; V. O *-» a < - a q LU LU 1- h- UJ o z < > < HI O < I o a: uj a o UJ o i- o UJ 14. z S UJ ^ (O Ez Z IJ*^ 1 ° DC a < 0. 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A. Standard Form No. 129 Size 8%xl4 inches NORTH & SOUTH RAILROAD MASTER MECHANIC'S DAILY REPORT OF CARS LIGHT- WEIGHED AND STENCILED. for the . day of.. .19... CAM PLACE WEIGHED CAR INITIALS NUMBER WEIGHT WEIGHT INITIALS NUMBER WEIGHT WEIGHT PLACE WEIGHED - - - - - ~ - - - - - - - - - - — - ; — ; - - - — - - - - — ~ - - - - - - - — " - ; : - - — - ~ - - — — - - - * - - - - - - - - — - — - - - — I certify that the above report is correct, Correct: .19.. .19.. g-2 I 3 &-!• — < O DC 5 DC I I- D o (0 •a x i- QC O z 3 1*3 h I a? «l fi$ o to ft? u o < -i 0. 5 6 z u < a \ LJ o < -i a. i c z 2 X CD HI 5 HI H < a ■ fcctj •aw Q Z < X r- q: o z =3 5 1 1 H 111 ii ¥ s z < > a z < o£ 1 1 ii ^ *l cs *• u 3 o < o III *•* K 0. Ob r lis I *- Is 1 -i ™ » 1 = 3* . = — r &'- 1*1 z u (E 111 ! hit 111 -i= j i* u o m o < i 2 s k ■ — i i 1 i 1 * a SDVdS ONIQNIS Place Special Service Pasters Here R. A. 0. A. Standard Form No. 134 Site 8Hxll inches or 8Hx20 inches. Length of form may be increased to 22 inches in printing fanfold forms to meet standard machine requirements in printing. CODE NO. NORTH AND SOUTH RAILROAD CO. TRANSIT WAYBILL Stop this Car at For Gross Weight of Car and Contents for Engine Rating TONS Car Initials and Number Transferred to At To- (Station) (State) Route (Show each Junction and Carrier in Route Order to Destination of Waybill) Consignee, Address (Final Destination and Additional Routing) Instructions Regarding Icing, Ventilation, Milling, Weighing, etc. If Iced Specify to Whom Icing Should be Charged. Description of Articles and Marks. Commodity JNo. Destination Agent's Freight Bill No. Date Waybill No. From — Number ( ) (Station) (State) Foil Name of Shipper Length of Car Ordered Furnished Indicate by Symbol in Column Provided -k how Weights were Obtained. R— Railroad Scale. A — Weighing Bureau or Agreement. T— Tariff, Classification or Minimum. S — Shipper's Agreement or Tested Weight. E— Estimated (Weigh and Correct). Marked Capacity of Car Ordered Furnished Stenciled Wgt. of Car Weighed At Gross Tare Allowance Net Weight Rate Freight Advanoea Prepaid INBOUND R FERENCE • Bureau No. Point of Origin Date Billing Road and Kou e Pro. No. Commodity Weight Applied Rate ALL YARD STAMPS TO BE PLAC D ON BACK OF THE WAYBILL IN SPACES PROVIDED Junction Forwarding Agents will Show Junction Stamps in the Space and Order Provided Below: 1st Junction 2nd Junction ■ird Junction Additional Junction Agents' Stamps Must be Shown on Back of Waybill in Spaces Provided 4th Junction Destination Agent will Stamp Herein the Date Reported. CODE NO. NORTH AND SOUTH RAILROAD CO. & n iu; 3 R-° .d SB M K-a 1-. n>." (!) fe g .3 5 3 Bo -S o o >- < < on I h o Q z < X H E o z ^ O H .fl. « fc «> a 3.5 »|* te o> to P > te C g S oti -^.a o 3 a is llll? o z l±J Q O O »=- ^ to al S t-iSo-tH- o a pi. 55- -ftl' {*! el ■pa* If <8 .CO Q UI Q < a: -1 o c S 5 » u 0J^ Kb Us a. Id vt ■ Si • 6 'ill ! « 3 ja »3 JS u |l 00 a ge ; 1 a * u. O oc O S in z S- o £ 5 X z « o u ■ £ c < at B a 3 1 11 * -i ill n a z & i R. A. O. A. Standard Form No. 144 Size 8^x11 inches CODE NO. NORTH AND SOUTH RAILROAD COMPANY ACCOUNTING DEPARTMENT 192.. Interline Waybill Tracer No Waybill Car From To Date No. Initial No. OFFICER IN CHARGE INTERLINE FREIGHT ACCOUNTS R.R INFORMATION DESIRED BY TRACING CARRIER 1. The waybill, of which two copies are attached, has not been reported in interline account. Please report or handle it in accordance with R. A. O. A. Mandatory Rules. 2. Car covered by above waybill delivered to your line at on ..,192... Please give record of delivery of car to connecting line, as destination carrier cannot locate. 3. Car delivered to your line by Railroad, at date 192... Please report or handle waybill in accordance with R. A. O. A. Man- datory Rules. 4. Our records indicate that this Company handled as an intermediate carrier freight covered by above waybill, but we are unable to locate settlement, and waybill destination carrier advises no record. If reported to your Company, please advise the name of the carrier which settled the waybill and the month's account in which settled; or if the waybill has not been reported, send me three copies of waybill, attaching same hereto or giving reference to and status of your tracing file with settling carrier. 5. Above waybill reported in your , 192 . . , account, with Railroad, but no proportion allowed our Company. Please advise when your settlement will be adjusted, allowing this company its proper proportion. 6. 7. (Signature and Title) Per ANSWERS Papers in your tracer file date 192.., returned herewith. We have no record of original waybill or car. Please establish delivery to our line. Waybill reported in , 192 . . , account. (Signature and Title) Per. R. A. O. A. Standard Form No. 147 8%xll inches. no- CODE NO. NORTH AND SOUTH RAILROAD AGENT'S WAYBILL CORRECTION TO_ PRO. NO.. .STATION, NAME 0F BILLING ROAD -WAYBILL, SERIES NUMBER _19 CAR INITIALS. _NQ._ FROM . -TO- ROUTED VIA ORIGINAL POINT OF SHIPMENT- _REPORTED ON- FINAL DESTINATION. READS CONSIGNEE AND DESTINATION ARTI C LES WEIGHT RATE FREIGHT CHARGES ADVANCES PREPAID FOOTING OF WAYBILL SHOULD READ FOOTING OF WAYBILL DIFFERENCE TO BE ADDED DIFFERENCE TO BE DEDUCTED TARIFF AND DIVISION SHEET AUTHORITY THIS SPACE TO BE USED FOR RECEIPT WHEN REQUIRED BY CARRIER -AGENT Instructions CODE NO. NORTH AND SOUTH RAILROAD i ij •» O 4 « 3 < s a if §* I* |.» it a Q s ill o B? 3DVdS ONIQNia p* P* i „ 2 • 1 u Z ii £3 »■ * ?; 1* J3 REPOR SHEET n 4 Z ► s ' o 1 - £ 4 Hi o 5 Q t 1 ROAD LS FOR WAR • 1 » a < S3 1 1 5 < 1 RAIL AYBIL S5 ! X S I 5 d z J M z H k H 9 j < 2* (0 K * s 1 AND >F 1NTE 192 . { at Q * J. 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DI I ~ 1L ii D (0 Z UI a ui a « i- S Z Q til < T J a. ,KE CHE NORTH NSIGNO STINATI NORT: m > < 3 JL U tn - a UI > u u 20 o u o H UI Zy. o a \i IT •3Qvwva mo sson 'asavHOMAO aod swivno ANVdwooov xsnw onv aaaNnjsa 33 ox saoMVHoasAO aod asasaNsaans 3a xsnw siiia xhoibuj aivdaad ivnioimo shj i & o Z O z I- O ti a. in u x a >'-3 z (A -1 c ft si a Ik Ul 10 Id < H Z I.s Oo < *0 a ^ > »o o [ft ft K Z 3 u. .8 3 0. ui z Li < (ft Ec < u z a < S* a a o " u. S a z 25 _l j a> a m H u < tc O 2 Ul < a Z X D z u < 1 3DVdS ONlQNia j 5 i t 1 ft is ' jl °9 1 1 1* 1 *J! 1 4 iS 111 1 fc 1 s s I I z o ! S B is 3? loll - rj " « » - - " . o i- ULROA REPORT NO. SHEET NO. I! i- s si TH Rfi STATION J i = I 1 D ! 1 w Q Is 1 xS £3 ! O E 1 S 1 B I l! 1 S 1 1 ft- 1 I b 1 L 1 ^ 1 d S S 'I "i 3 | ,rw* 33* dS ] 9N IQN ia K. A. 0. A. Standard Form No. 166 Size aVaxSV:, inchea. NORTH & SOUTH R. R. DEPOSIT SLIP NO Forward with Remittance To (Write here Treasurer or Name of Bank) At _ . . _ _ _ Train No. Date _ ...192 (Station) (Number) Contents No. Bills $ 1 2 5 10 20 Gold Coin Checks (List Single; State name of Maker, Bank and Location) (Additional copies may be made for Station Record, etc., by carbon process). Total Agent R. A. O. A. Standard Form No. 167 Postal Card — Size 6%x3Vi inches. NORTH & SOUTH RAILROAD NOTICE TO SHIPPER OR CONSIGNEE OF OVER-COL.LECTION —192 Number Station According to our records you have been overcharged $ plus war tax from on shipment of to in car Charges paid by you 192 Freight Bill No dated 192 Please surrender original paid freight bill or original paid bill of lading, together with this notice for refund. If you are unable to accept this refund by reason of having forwarded the original receipt to shipper or to other interested firm or person, please advise full name and address of party to whom forwarded so that amount may be refunded, thus avoiding necessity of shipper filing claim. If claim for this overcharge has already been made, please advise name of railroad to whom presented and claim reference if possible. Yours truly, Agent. (Note: To be printed on back of U. S. Postal Card.) R. A. O. A. Standard Form No. 168 Size 8'^xll inches NORTH AND SOUTH RAILROAD GENERAL OFFICE NO- STATION RELIEF CLAIM. To Station Date. (To whom sent) Agent's No Dear Sir. This station is outstanding $ , Shipper Consignee Bill of lading issued by R. R. at , Date waybilled from via and via Waybill Freight reported on Form month date year Bill No. Correction Freight adjusted on Form month date year Bill No.. AS CHARGED WAYBILL DATE NUMBER CAR INITIALS NUMBER KINO OF FREIGHT WEIGHT RATE FREIGHT CHARGES ADVANCES PREPAID TOTAL AS COLLECTED AMOUNT UNCOLLECTED Reason why charges are uncollected. Agent. Notp. : This space to foe used for special instructions to Agents according: to the individual requirements of the Carrier. , R. A. 0. A. Standard form No. 169 Size 8%xll inches.' NORTH & SOUTH R. R. REPORT OF UNREFUNDED OVERCHARGES AND OVERCOLLECTIONS INSTRUCTIONS (Each Carrier will show in this space instructions to Agents) FREIGHT BILL WAYBILL TO WHOM DUE REMARKS OAT* NO. DATE NO. FROM OR TO $'* TOTAL CHARGED ON BALANCE SHEET FOR- STATION- -STATION NO. R. A. O. A. Standard Form No. 170 Size 8%xll inches. CODE NO. NORTH & SOUTH RAILROAD NO— ABSTRACT OF INTERUINE WAYBILLS RECEIVED FROM STATION 192 ON THE R. R. REV. TO GATEWAY REV. BEYOND OATEWAY MONTH OF DIVISIONS PROPNS. DIVISIONS PROPNS. ARB'Y. VIA AND R. R. VIA AND R. R. VIA AND R. R. VIA AND R. R. VIA AND R. R. VIA AND R. R. N. & S. R.R. ABR'Y. STATION WAYBILL DATE NUMBER FREIGHT ADVANCES CODE NO. NORTH & SOUTH RAILROAD t- ra i-l •H Q cd (h +> X w "* O. (0 00 •^(0 3 O 1-4 fe* CO^f m^r O to OS a (0 10 to coca OS 3 Pi &R iom 1 io->? J3 O -t-> 3 O CO ■O CVJ (3 ft w IOIO woo 3 &<1 CDtO CD to .£} ■*-> bO U a) O O •H S3 JC e O rH «S 0) a M mm tOt- ■H c 3 b^ t-w t- CM > ■H +> a to O C5 +> •a a a] •OS OS S (0 OS O r> u (d •OS OS b. as OS +J 3 m (DOT & 08 08 +>-t-> m u a us 3' OS 08 OS .3 -p N U >h X55 «J ■(-> OT OS OS tsi >h' w o 55 3 O •H cd ■p CO OS OS .3 3 o OT 08 .3 1-. o 55 rHCVtOM 1 3333 0000 (.. ti ^ fi CJC5C5U O a) 0000 M>ooio tot-oto HHNN OOOO -t-> -(-> +» +» OOHO omoo oto t-o iH pHiHCM ft ft ft 3 3 3 OOO u u u, o (D OOO OOO mom 000 +»+>-p ■HOO 00 mo • co O > -P •H T) O a a o o o •H -P cd ■p CO bO C •H CQ 73 cd o OS O a cd a o 5 • •PQS •H • Q ■P 03 08 CD & • O ■p os •H ■ oa -p CO 08 cd W • b^ CM >> OS LO to CD ■p cd OS -P ■S O O LO rH Destination Station X U O >H |S CD s f5 S Q ■g O* o < O o Z Bi a o g fess •a a of H to M Q l-t H A a 1 H H S* H HI a | § -a OS I O Pi o <»5 in fe " .0 u o a IIS * i! ■0 Xn » 2 _ CO c e a < s -J < OE X Si O I X e z If i 5 > q s » ! 0) « s B •a < 6 6 <2 '& a ' < z +J d 1 m Pn Q S o >. p £ -I s — u < u g Oh •s .3 'S is Q < o OC IK > in J 0) •j C < X 3 Si .2 W £ 2 >■ o < I 3 h 3 «o w (0 <8 z Pi d ei 0! d « d * Pi ^H d d fti d Pi d _ _J I X K H h- W \ J g .n K - 1 •"£ <- 5 Z Z fe 1 1 ra i 3 I ! i . ^ : ; is a s 2 3 § •• & ° s 1) s £ g a d « 0] d rt a a : Q z a 2 > !> > > > > > ft E-i ■s R. A. O. A. OVERCHARGE AND AGENCY RELIEF CLAIM RULES INDEX INDEX TO GENERAL RULES RULE NO. Changes in rules 103 Failure to comply with rules penalty 104 Membership on committee 101 Rules- Changing procedure 103 Failure to comply with, penalty 104 Voting powers 101 INDEX OF RULES PERTAINING TO THE INVESTI- GATION, ADJUSTMENT AND APPORTIONMENT OF OVERCHARGE CLAIMS RULE NO. Accounting officers, to furnish rates 52 Acknowledging receipt of claim 16 Additional prepayments at junction, guaranteeing 34 Advanced charges to be shown in detail on billing 30 Agency reliefs IS Amounts due and payable by drafts 48-50 Application of rules A-l Apportionment of claims — Astray freight 19 Coal and coke 24-26 Disputed divisions 22 Erroneous rate quotations 23 Misrouting 18 Rates, weight or classification 17 Terminal charges 21 Veracity, questions of 20 Arrangement of claim papers 3-4 Authority granted must be honored 45 Blanks, uniform M-5 Carrier at fault may pay direct 5 Cars, loaded, handled as empty. .' 51 Cash, transmitting M-l Charges, collection of correct amount 31 guaranteed 27 on short freight, relief of 50 uncollectible, responsibility and disposition 35 191 192 INDEX— INVESTIGATION, APPORTIONMENT RULE NO. Claims for less than $1.00 41 interline settlement of mandatory forms S3 presented to intermediate carrier 1 Classification erroneous, apportionment of overcharge 17 investigation of overcharge 9 Coal and coke claims 24-26 Collection of additional freight charges 33 of charges, evidence of 10 responsibility for 31 destination carriers to receive assistance 32 of guaranteed charges 27 Correction minimum 43 Corrections, adjusting claims by M-3 Correspondence, penalty for failure to reply to. 12 Damaged freight refused and sold 28-29 Deficits arising from uncollectible charges 28- 29 Definitions D1-D16 Demurrage charges M-7 Destination carrier responsible for collection of correct charges 31 to receive assistance from other carriers in collections or refunding 32 Destruction of records 38 Direct investigation 12 payment S Disposition of amounts not chargeable to destination carriers 33 of deficits from uncollectible charges 28-33 of undercharges discovered 47 uncollectible charges 35 Disputed amounts, recharge of 40 claims 25 divisions 22 Distribution statements and disposition of papers 38-39-49 Diversion failure 37 Division of revenue to be furnished by gateway line 44 Division of rates 13 Documents, supporting when missing 2 Double haul, carrier handling to refund on return haul 19 Draft settlements 48 Drafts, amounts due payable by 48-50 Erroneous Destination, waybilling freight to 19 rate quotation 23 Evidence of collection of charges 10 of payment in papers 11 to support claim 1-2 Express charges on papers 14 Failure to accomplish diversion 37 to reply to inquiry regarding claim 12 Fees, counsel 25 INDEX— INVESTIGATION, APPORTIONMENT 193 RULE NO. First carrier beyond gateway to give division of revenue 44 Forms, mandatory, in interline settlement of claims S3 Forms, uniform blanks M-S Forwarding shipments billed short of destination 36 freight to be sold for charges 29 Freight bill, indemnity required when missing 2 original evidence of correction 10 unloaded short of, or carried beyond correct destination 19 Guaranteed charges 27 Guaranteeing additional prepayment at junctions 34 Guarantee of additional freight at junction 34 Honoring authorities granted 45 Insolvent carrier's proportion to be prorated 46 Interline settlements after payment 38-47 settlements of claims, mandatory forms S3 Intermediate carriers, claims presented to 1 Investigation and settlement of claims 5-15 direct 12 Laws, Federal or State, conflict with A-l Legal action 25-33 Loaded cars, handled as empty 51 Mandatory forms in Interline settlement of claims 53 Membership prior to A-l Minimum debits and exceptions 40-41-42-43 Miscellaneous charges to be shown in detail on billing 30 rulings and recommendations . « M1-M7 Misrouting causing overcharge .' 18 Non-members settlement with 39-42 Notations on papers 4 Numbers, advice of 16 Obtaining information in connection with rates • • 52. Order of papers 4 Original paid freight bill, evidence of collection 10 Overcharge on coal and coke 24-26 on interline billing M-3 in rate, weight or classification, investigation of 7-8-9 apportionment of 17 statement of, in papers 13 by misrouting 18 by freight going astray 19 involving question of veracity 20 Papers, evidence of payment 11 fastening • • 4 filed with paying carrier 49 mutilation of 4 notations on , 4 order .of 3 passing to claimant's possession M.-2 194 INDEX— INVESTIGATION, APPORTIONMENT RULE NO. Papers, presentation of 1 removing from files 4 retained by paying carrier 39 returned to settling carrier 49 submitted to counsel 25 submitting to other carriers 26 supporting documents, missing 2 to accompany charge 39 wrappers 3 Payment, direct 5 evidence of 11 Penalty for failure to reply to inquiry 12 Penalties, papers not on file 49 Personal signatures 40 Prepayment of charges 34-35 at junction points t, 34-35 Presentation of claims 1-2 Prior to membership A-l Question of veracity 20 Rates and divisions, authority for 13 erroneous, investigation of overcharge 7 apportionment of overcharge 17 responsibility for collection proper charges 23 to be furnished by Accounting Officers 52 unauthorized, not to be protected 6 used on bill of lading 6 Receipt of papers, acknowledgment of 16 Receipts for payments M-4 Recharge, personal signature 40 Recharges of disputed amounts 40 Records, destruction of 38 Refunds, destination carrier to receive assistance 32 Refused freight sold for charges 28-29 Relief of charges on short freight 44-50 agent's account 15 Responsibility for collection of correct charges 31 uncollectible charges 35 Return of claim papers to paying carrier for file 49 haul 19 Revenue divisions , 44 Rules, application of A-l Rulings and recommendations, miscellaneous M1-M7 Sale of freight for charges. 28-29 Settlement after payment 38-47 Settlement of interline claims — mandatory forms 53 Shipments destined to agency stations, requiring prepayment 34 waybilled short of destination 34 Short freight, relief of charges on 44-50 IN DUX— INVESTIGATION, APPORTIONMENT 195 RULE NO. Showing miscellaneous advances on waybills 30 Statements of amounts due and payable by drafts 48-50 of amounts due and subject to draft 48 of overcharge 13 Stop off, failure to make 19 Storage charges M-7 Suits, legal 25-33 Tariff authorities ■. 13 Terminal charges excluded from revenue in overcharge claims 21 Unauthorized rates 6 Unclaimed freight to be sold for charges 28-29 Uncollectible charges 33, 35 Undercharges, collection of 31 destination carrier not liable 31 to be properly credited 47 Veracity involved on claim for overcharge 20 Weight, erroneous, investigation of overcharge 8 apportionment of overcharge 17 Weights, variations of scales 24 When documents missing 2 Wrappers, or claim backs 3 ARBITRATION AND APPEAL COMMITTEES AND PROCEDURE IN CONNECTION WITH ARBITRATION OF CLAIMS RULE NO Action, no cause of 116 Additional investigation 123 Agreements, traffic of operating 133 Appeal, procedure for 202 under Rule 202, from decision by arbitration committee of, no cause of action 1 16 time limit 202 Committee 105-110, 201-210 appointment of members 107 to complete work 110-208 to consider on same basis as arbitration 201 compensation 206 may interpret rules 209. Appeal, majority award 204 membership 102 personnel 106 procedure of -. 204 statements to 203 substitute members 108 term of office 110-208 vacancies 109 196 INDEX— INVESTIGATION, APPORTIONMENT RULE NO. Appeal fee : 202 disposition of 205 Appointing members to Arbitration Committee 107 Arbitration and Appeal Committees 105—136 appointing members to 107 Arbitration Committee, completing work of 110 decisions and awards to be full and explicit 115 binding Ill duties of Ill membership on 102 no equity powers 112 personnel 106 procedure of, etc 127 substitute to be appointed in case of interest 108 term of office 110 vacancy, how filled 109 Arbitration fee 125 how apportioned 132 how to charge 116-129 Arbitration fund, how disposed of 126 Arbitrators, communications with, prohibited 120 Attention, required, preferred 121 Authority, previous, decisions as 210 Award, majority, Appeal Committee 204 procedure when Arbitration Committee fails to reach 131 Awards, refusal to abide by 134 rules applied to be specified in 113 to be full and explicit 115 Carbon copies to Secretary 207 'Carrier, interested, Secretary to notify of decisions 128 paying, to submit 118 refusing to submit statement, not released 122 Carriers, interested, communications between 120 interested, papers returned through 123 Claim papers, method of mailing 119 numbering of 119 Claims must be paid and bear evidence of payment 117 Committee, Appeal 105-110, 201-210 Arbitration 111-136 personnel of 106 Communications, between carriers and Appeal Committee, prohibited. 203 between interested carriers and arbitrators, prohibited 120 through the Secretary 203 Compensation of Appeal Committee. . . . .. 206 Correspondence copies to Secretary 207 Decisions of Arbitration Committee pending Ill arbitration, paying carrier to charge out per 129 of committee, failure to comply with 104 INDEX—INVESTIGATION, APPORTIONMENT 197 RULE NO. Decisions, Secretary to notify of 128 Disposition of appeal fee 205 Duties of Arbitration Committee Ill Equity power 112-114 Failure to comply, decisions, etc., penalty for 104 Fee, appeal 202 appeal, disposition of : 205 arbitration 125 how apportioned 132 Forwarding papers, method of 124 Fund, arbitration, how disposed of 126 Investigation, additional 123 Lost, papers, after appeal decision 205 papers, after arbitration decision. 130 Majority award, failure to reach 131 Membership on Arbitration and Appeal Committees 102 Method of forwarding papers 119-124 New facts developed 123 No cause of action 116 Non-member, right to appeal after agreeing to arbitrate 136-A when declines to arbitrate 136 when interested 135 Numbering of papers 119 Operating or traffic agreements 133 Papers, methods of forwarding 124 procedure when lost 130 returned through interested carriers 123 Paying carrier to charge out, per arbitration decisions 129 to submit 118 Payment, claims must bear evidence of 117 Penalty for refusing to comply, decisions, etc 104 Personnel of committees 106 Preferred attention required 121 Previous decisions as authority 210 Procedure of Arbitration Committee 127 of committee 204 for appeal 202 when Arbitration Committee fails to reach majority award 131 when papers lost, after arbitration decision 130 Rebuttal statements 123 Refusal to abide by awards 134 Refusing to submit statement 122 Rules, Appeal Committee may interpret 209 applied, to be specified in awards 113 decisions, etc., refusing to comply with, penalty for 104 Secretary to notify carrier of decisions 128 Statements, refusing to submit 122 198 INDEX— INVESTIGATION, APPORTIONMENT RULE NO. Statements to Appeal Committee 203 to be submitted 119 Substitute, in case of interest 108 Term of office and completing work of Arbitration and Appeal Com- mittees 110-208 Time allowed each carrier to prepare brief 121 Traffic or operating agreements 133 Vacancy, how filled, etc 109 When non-member declines to arbitrate 136 interested 135 When traffic or operating agreements involved 133 Withdrawal of appeal • 202 R. A. O. A. OVERCHARGE AND AGENCY RELIEF CLAIM RULES The following rules," relating to overcharge and agency relief claims, are mandatory and binding upon carriers operating in North America that are members of the Railway Accounting Officers Asso- ciation : APPLICATION A-l. These rules and definitions shall apply in the settlement of all interline claims between carriers arising from overcharge and agency relief claims in connection with transportation and delivery of freight, except, (a) When in conflict with any Federal or State law or any ruling or order of any regulating body exercising lawful au- thority. (b) On claims which carriers may have settled or declined prior to becoming members of the Association, or which mem- bers of the Association may have declined to interested carriers before such carriers became members of the Association, pro- vided that this restriction will not apply to carriers that be- come members of the Association up to May 12, 1920. DEFINITIONS Wherever used in these rules, the meaning of the following terms shall be as set forth herein, unless otherwise specifically stated : D-l. "Carrier:" Any common carrier, including railroad, steam- ship (all rail or rail and water), transfer or other transportation company. D-2. "Initial Carrier :" The carrier receiving freight from con- signor at original shipping point. D-3. "Delivering Carrier :" The carrier delivering freight to connecting carrier at junction point. D-4. "Receiving Carrier:" The carrier receiving freight from connecting carrier at junction point. R. A. O. A. Overcharge Claim Forms are shown on pages 231 to 242 of this book. 199 200 ACCOUNTING PROCEDURE— 1922 EDITION D-5. "Destination Carrier:" The carrier delivering freight to consignee at destination. D-6. "Switching Carrier :" A carrier whose service in connection with a given shipment is confined to the handling of the car con- taining such shipment between connecting carriers, or' between a connecting carrier and an industry, private siding or public yard, the service so performed being entirely within a recognized switch- ing district. D-7. "Paying Carrier :" The carrier paying claim to claimant. D-8. "Contributory Negligence :" Want of diligence in any de- gree, in the use of means to remedy an error made by any other carrier. D-9. "Initial Point :" The original shipping point, where freight is received from consignor. D-10. "Junction Point:" Any point where two carriers inter- change freight. (This includes any transfer point at such junction point.) D-ll. "Mileage:" The mileage of the carriers as given in the "Official Guide" published by the National Railway Publication Com- pany of New York. D-12. "Astray Freight:" Less than carload freight which is marked for destination and which has become separated from the regular revenue waybill. D-13. "Unsettled Claims :" Claims unsettled as between carriers irrespective of date, but subject to Rule A-l-B. D-14. "Legal Liability :" The term "legal liability" shall be con- strued as that fixed by statutory laws, conditions of bills of lading, tariff or classification provisions lawfully applicable, and in case of doubt the advice of counsel of claimant carrier. D-15. "Uncollectible Deficit:" The net amount remaining after deducting the amount realized from sale of freight from aggregate amount of lawful charges (including storage, demurrage, and acces- sorial charges) assessed against a shipment when the shipper, con- signee, or owner of the goods from whom the amount is due is shown to be judgment proof, insolvent, or cannot be located, or when counsel representing carrier charged with the responsibility for col- lection renders an opinion in writing that the facts of record make it inadvisable to attempt to force collection through court proceedings. D-16. "Insolvent Carrier:" Any carrier declared by counsel for settling carrier, in writing, to be judgment proof. D-17. "Transit:" The terms "transit privilege" and "transit R. A. O. A. OVERCHARGE CLAIM RULES 201 arrangement" used in these rules have reference to milling-in- transit, fabrication, dressing lumber in transit, etc., but do not cover straight carload shipment diverted or reconsigned in transit. MISCELLANEOUS RULES AND RECOMMENDATIONS M-l. Cash-Transmitting. Carrier sending money to another carrier does so entirely at its own risk. M-2. Claim Correspondence. It will not be permissible to allow claim . correspondence to pass into possession of consignors, consignees, or claimants. M-3. Overcharges on Interline Billing should, so far as prac- ticable, be settled through agents' accounts, and adjustments made through interline freight correction accounts. M-4. Receipts for claim payments should be so worded as to cover the liability of all carriers participating in the haul. M-5. Uniform Blanks. Agents should be provided with standard forms for presentation of overcharge claims (R. A. O. A. Standard Form No. 300) as provided for in rule No. 1, also forms for furnishing statement of billing on claims. M-6. Uniform Blanks. Statements of billing, exception re- ports, etc., should not be wider than 8>y 2 inches. M-7. Demurrage or Storage refunded under legal liability or when uncollectible owing to negligence in transportation, shall be charged to liable carrier or carriers in the event the carrier assessing such charges will not voluntarily waive the same. RULES 1. Presentation of Claims. Carriers should require claimants to present overcharge claims on the standard form approved by the Interstate Commerce Commission (R. A. O. A. Standard Form No. 300) to either initial or destination carrier, in accordance with established practices, for investigation and settlement. "When claims are presented to intermediate carriers they shall be sent to destination carriers for settlement and claimant so informed, except claims in connection with transit arrangements, which shall ■ be handled by the carriers granting such privileges. The initial or destination carrier to which a claim is presented or the destination carrier to which a claim is transmitted by an intermediate carrier or the carrier giving transit privilege to which a claim is presented or transmitted 202 ACCOUNTING PROCEDURE— 1922 EDITION by other carriers shall investigate and settle in accordance with these rules. la. Claims for demurrage or miscellaneous charges only presented by the claimant to an intermediate carrier by which the charges were assessed, shall be investigated and settled by such interme- diate carrier. 2. When Documents Missing. The absence of the documents required by the standard form for presentation of overcharge claims, shall be explained on a memorandum to be attached to the papers pertaining to the claim under consideration; and, further, when the original paid freight bill or bill of lading if required, does not ac- company aforesaid papers the carrier investigating and paying the claim shall indemnify other carriers against loss due to payment of duplicate claim supported by such original documents. ARRANGEMENT OF CLAIM PAPERS 3. Wrappers. Carrier against which claim is made shall place its claim back on papers, which shall not be detached nor covered with other claim backs or papers, nor shall any writing or stamp thereon of said carrier be interfered with, in any way, by any other carrier. 4. Order of Papers. All investigation shall read upward from claim back in order of date: (a) No notation shall be made on back of papers; (b) No notation or underlining of words shall be made by one carrier on another carrier's papers; (c) Papers shall be fastened together by means of a paper fastener passing through entire file at upper left corner ; (d) No paper shall be mutilated or taken off. If necessary for neatness, papers shall be folded in. 5. Carrier at Fault May Pay Direct. Carrier with which overcharge is located, but to which claim is not presented by claim- ant, may pay claimant direct, so notifying carrier to which claimant presented claim. 6. Unauthorized Rate. Claim for alleged overcharge when supported by bill of lading or shipping receipt naming a rate which is not a lawfully published tariff rate, shall be referred to the carrier whose agent made such unauthorized contract. 7. Overcharge Caused by Erroneous Rate. Claim for over- charge due to error in rate shall, when supported by the necessary R. A. O. A. OVERCHARGE CLAIM RULES 203 evidence and by specific reference to published tariff lawfully applica- ble and in effect at the time of shipment, be investigated and promptly settled. 8. Overcharge in Weight. Claim for overcharge in weight when supported by necessary evidence shall be investigated and settled on the basis of actual weight, subject, however, to the pre- scribed minimum, estimated weight, or any other condition of the tariffs, or classification applicable. In case of dispute regarding weight in connection with a shipment reweighed at destination ac- cording to the rules and regulations of the carriers interested, the actual weight, ascertained by the destination carrier, or such scale or railway association weight as may be approved by the destination carrier, shall govern. The purpose of this rule is to provide a basis whereby the destination weights properly ascertained will be given the consideration warranted by experience and by the circumstances in each case, and to provide a practical method of facilitating the adjustment of claims for overcharge in weight where there is a dis- pute or some doubt as to which of two or more weights is the correct weight. This rule will apply on all unsettled claims. 9. Overcharge Caused by Erroneous Classification. Claim for overcharge due to error in classification shall be investigated and settled when supported by bill of lading or shipping receipt, specific reference to the tariff or classification lawfully applicable, original or a certified copy of invoice or delivering agent's certificate in lieu thereof, and by other necessary evidence. 10. Evidence of Collection. The carrier investigating and settling a claim on account of overcharge, may accept, as evidence of the amount collected, the original paid freight bill, or original bill of lading showing amount of prepayment and bearing receipt for payment. 11. Papers to Bear Evidence of Payment. When payment of claim is made before interline investigation, evidence of such payment shall be clearly shown on the bill of lading or shipping receipt, paid freight bill, bill of claimant, or invoice in the claim papers. 12. Direct Investigation. The investigating carrier shall com- municate directly with agents or other proper representatives of interested carriers whenever practicable and whenever railway mail service cannot be used, return postage shall be enclosed. Inquiries should be addressed to accounting officer in charge of claims of the interested carriers after failure to obtain information from the 204 ACCOUNTING PROCEDURE— 1922 EDITION agents or other proper representatives or when necessary from the nature of the inquiry. When the agent or other proper representa- tive of another carrier fails to furnish the specific information re- quested or to explain why he cannot do so within 20 days from date of inquiry, copy of inquiry with request for reply, shall be sent by express, registered mail or messenger, to the proper accounting offi- cer of the delinquent carrier. When answer is. not received within 30 days to such request, or to a direct inquiry to the proper accounting officer regarding a paid claim, the carrier investigating and settling the claim may charge full amount of claim to the delinquent carrier, or if there are two or more delinquent carriers, then to the delin- quent carrier nearest the investigating and settling carrier in direc- tion of destination and shall forward all papers relating to the claims to such delinquent carrier who shall take the place of settling carrier and make further investigation and distribution of the amount of the claim. 13. Statement of Overcharge. The carrier investigating and settling an overcharge claim shall attach to the claim papers a state- ment showing how the overcharge is arrived at, with full reference to the I. C. C. or C. R. C. tariffs and the amount due from each carrier interested. The rates and divisions and basis for claim shall be verified as far as practicable before being sent by the carrier so investigating and settling to the other interested carriers. 14. Express Charges. Any carrier forwarding papers by ex- press shall prepay express charges. 15. -Relief of Agent's Account. When an agent collects from consignee the correct amount of freight and charges, and the same is less than the' amount debited to his station account, and adjust- ment cannot be effected through interline correction account, he shall file claim for relief, which shall be investigated and appor- tioned between interested carriers ; see Rules 19 and 28. R. A. A. OVERCHARGE CLAIM RULES 20."> ACKNOWLEDGMENT OF CLAIM PAPERS WHEN PASSED BETWEEN CARRIERS 16. Acknowledging Receipt of Claims. When a claim, ex- cept arbitrary debit under Rule 38, is received the first time from another carrier, it shall at once be acknowledged to carrier from which received, and such acknowledgment shall quote sending and receiv- ing carrier's claim numbers. Carriers shall quote each other's claim numbers in all claim correspondence, mail or telegraph. APPORTIONMENT OF CLAIMS FOR OVERCHARGE 17. Overcharge in Rate, Weight, or Classification. Claim for overcharge on account of error in rate, error in weight or error in classification, when investigated and settled in accordance with the provisions contained in Rules 6, 7, 8 and 9, shall be charged to the carrier at fault. If more than one carrier is involved, the amount of the claim shall be apportioned on the basis of the agreed divisions, and all interested carriers shall be obligated to pay their proportions of the amount paid in settlement of the claim. Interest On Overcharge Claims. Whenever interest is paid in settlement of a claim for overcharge on an interline shipment, such interest shall be apportioned on the same basis as the overcharge; to apply on all unsettled claims. 18. Overcharge Caused by Misrouting. Claim for overcharge resulting from improper routing due to error of an agent or other employee, shall be borne by the carrier employing the person at fault. The minimum debit Rule 42 shall not apply in such cases. This rule will apply on all unsettled claims. See I. C. C. Conference Rulings Nos. 214, 286 and 474, or subsequent amendments thereto. 19. Overcharge Caused by Waybilling Freight to Erroneous Destination, Unloading Short of, or Carrying Beyond Correct Destination or Stop-off Point. Claim for overcharge, resulting from error or oversight of an agent or employee, by which the ship- ment is billed to an erroneous destination, or is unloaded short of destination, or is carried beyond correct destination or stop-off point, shall be borne by the carrier whose agent or employee committed the error, except that when contributory negligence by other carrier or carriers is shown, the claim shall be divided equally between the carriers at fault. The carrier or carriers performing the service 206 ACCOUNTING PROCEDURE— 1922 EDITION shall accept proportion of the through or combination rate from point of origin to erroneous destination, based on established divisions, or, in the absence of same, revenue shall be divided on basis of mileage. For the movement from the erroneous to the correct destination, charges shall be assessed on the local, through, or com- bination rates, as per lawfully published tariffs. Carrier or carriers receiving revenue for two hauls on such shipments, shall refund revenue (based on established divisions, or mileage basis, in absence of same) on the return haul to the point at which shipment is placed in its proper route to correct destination, regardless of the route which carrier may select for the return movement. This rule will apply on all unsettled claims. See I. C. C. Conference Ruling 217, or subsequent amendments thereto. 20. Question of Veracity. When question affecting settlement of an overcharge claim between two or more carriers becomes one of veracity between employees of carriers, the claim, or such portion thereof as depends upon the question in dispute, shall be divided equally between such carriers. Changes made in car numbers, car initials or routing on telephone instructions will not be accepted as evidence in the settlement of dispute involving veracity unless con- firmed in writing. 21. Terminal Charges. Terminal charges shall not be included in the amount of revenue used as a basis for apportionment of an overcharge claim. Nothing in this rule is to prohibit a charge cover- ing located overcharges in terminal charges. 22. Disputed Divisions. When a legal rate is protected by a carrier and it is unable to reclaim from its connections, because of disputed divisions, the paying carrier shall adjust the difference be- tween the carriers in interest to the extent and effect as follows : (a) When the rate protected is a through rate, the paying car- rier shall apportion the overcharge on a mileage basis. (b) When the rate protected is constructed by combining two or more rates, the overcharge which the paying carrier is unable to reclaim because of a dispute as to the divisions of a joint rate, shall be apportioned on a mileage basis. (c) If any interested carriers take exception to the apportion- ment on a mileage basis, it shall be the duty of such carriers to take the matter up with their traffic departments; the apportionment on a mileage basis to stand until satisfactory divisions are agreed to by the traffic departments. (d) This rule to apply on all unsettled claims. R. A. O. A. OVERCHARGE CLAIM RULES 207 23. Erroneous Rate Quotation. When a carrier in process of the investigation of an overcharge claim requests another carrier (as provided for in Rule 52), to quote a rate between local points on its line, and pays the claim on basis of that quotation, the car- rier making the quotation must honor the bill of the paying carrier on the basis quoted, and in case it is found that the quotation was erroneous, must assume the expense of collecting back the amount necessary to place its charges on a legal tariff basis. This rule will apply on all unsettled claims. INVESTIGATION AND APPORTIONMENT OF CLAIMS FOR OVERCHARGE IN WEIGHT ON COAL AND COKE 24. Located Overcharge on Coal or. Coke. Claims for over- charge on coal or coke, where such overcharge is located with a particular carrier or carriers, shall be charged to the carrier or car- riers upon 'which the overcharge is located. (A) Unlocated Overcharge on Coal or Coke. Claims for ascertained overcharge on coal or coke, which overcharge is not located, shall be prorated on revenue, on basis of record weights to point where overcharge is discovered subject to paragraph B. (B) Variation of Scale Weights. Claims presented for overcharge on coal or coke where the only evidence of such overcharge is the variation in scale weights, shall be subjected to the following investigation: First : An ascertainment of the conditions and practices at each scale used as follows : (1) Type of scale and capacity. (2) Character of installation. (3) Standard of maintenance. (4) Frequency of testing. (5) Methods of weighing. (6) Was scale on which weight in question was obtained maintained, tested, and operated in accordance with the track scale specifications approved by the American Railroad Asso- ciation ? (7) Scale conditions as outlined in paragraph first, 1 to 6. 208 ACCOUNTING PROCEDURE— 1922 EDITION (8) Type of car, i. e., box, gondola, solid bottom, drop bottom, or steel hopper. (9) Were weights affected, either immediately before or immediately after weighing, by rain or snow? (10) Was car reconsigned en route? (11) Obtain official record of the last four tests of scale immediately preceding movement of shipment, including amount each section of scale was inaccurate in each test, and the time within which such four tests were made. (12) Did the reweighing include a third weighing as re- quired by American Railroad Association Rules? (C) Scale Shown by Investigation to be Most Accurate Must be Given Preference. In event scale at destination or intermediate point is shown by this investigation to have pro- duced the more nearly correct weight, claims for overcharge shall be prorated on revenue among carriers participating in the overcharge, subject to tolerances, evaporation allowances, and minimum weights, as provided in governing tariffs. (D) In the event scale at initial point is shown by this in- vestigation to have produced the more nearly correct weight, the claim shall not be prorated, except by authority of the initial carrier. 25. Disputed Claims to be Submitted to Counsel. If any carrier should refuse to participate in the payment of such claims on the basis of revenue and record scale weights, the same shall be submitted by the investigating carrier to its counsel, and if such counsel should rule that suit if instituted thereon cannot be success- fully defended, the papers shall be returned to the carrier or car- riers that have refused to participate in the payment thereof, and in the event it or they shall still refuse to participate in the pay- ment of such claim, and at the same time be unwilling to defend suit, if brought, such suit shall be defended by the carrier against which suit is brought, and if judgment is secured the carrier or car- riers refusing to participate shall be charged not only with their pro-rata portion of the original claim, but in addition thereto with court costs and counsel fees, and also with any statutory penalty that may be assessed in said suit, provided it appears that the refusal of such carrier or carriers to participate in such claim resulted in said penalty being imposed. This rule will apply regardless of the amount of claims, subject, however, to minimum debit rule No. 42. 26. Claim Papers to be Submitted to All Interested Carriers R. A. O. A. OVERCHARGE CLAIM RULES 209 Before Payment Not Subject to Arbitrary Debit. Claims for overcharge due to error in weight on coal or coke will not be subject to arbitrary debits, but shall, before payment, be presented to all carriers participating in the haul. COLLECTION OF GUARANTEED CHARGES 27. Guaranteed Charges. When charges are guaranteed, guar- anteeing carrier shall be responsible for such charges when the desti- nation carrier, having used reasonable ' precautions in effecting de- livery, is unable to collect; provided, that request of protection of guarantee shall be made within sixty days after arrival of freight through connections or direct. In the case of perishable freight, if destination carrier cannot deliver and collect charges, guaranteeing carrier shall at once be asked direct or through waybilling station for disposition of freight, which shall be held, when practicable, for such advice. When freight is refused for loss or damage located with carrier, guarantee shall be void. Provisions with respect to minimum debits (Rule 42) shall not apply to this rule. DISPOSITION OF DEFICITS ARISING FROM UNCOLLECTIBLE FREIGHT CHARGES 28. Sale of Unclaimed or Refused Freight for Charges. Uncollectible deficits in charges against freight which is unclaimed or refused when the result of negligence of one or more carriers in the line shall be charged to the carrier or carriers at fault on basis of mileage unless a water carrier is involved, in which event it shall prorate between carriers at fault on basis of revenue. When not the result of negligence of the carriers, the deficit shall be pro- rated on revenue by all carriers interested. Terminal transportation charges, demurrage, storage and transportation arbitraries shall be included in determining revenue of carriers ; provided, however, that freight which accumulates in warehouses and is periodically sold shall be disposed of without reference to other carriers and any loss in charges on such freight shall be borne by the carrier selling. The provisions of this rule' shall also apply when the destination carrier takes the unclaimed or refused freight for company's use. The distribution statement of claim covering any uncollectible amount prorated . under this rule must bear affirmative declaration of carrier making distribution that the amount is uncollectible by reason of conditions set forth in Rule D-15. 210 ACCOUNTING PROCEDURE— W22 EDITION 29. Charges on Freight Sent Elsewhere for Sale. If necessary to forward carload freight to another point to be sold, the carrier performing such service is entitled to the tariff rate and charges lawfully applicable thereto; and in determining the total uncollectible deficit to be prorated, the carrier is entitled to include the amount so charged. 30. Showing Miscellaneous Advances on Waybills. Where there are charges such as demurrage, switching, duty, and entry fees, or any other charges that are in addition to the rate, it is the duty of each carrier to show such charges in detail and separately from the regular revenue, and the agent's failure to do so will make his company responsible for the non-collection of same when uncollectible within the rulings of the Interstate Commerce Commission (See Ruling M-7). 31. Responsibility for Collection of Charges. While ac- cepting the principle that the destination carrier shall assume the duty of collecting all tariff charges, this will not relieve the initial or intermediate carriers from responsibility for their errors that are impossible of detection by the destination carrier. While recognizing the difficulty of enumerating all of the various classes of under- charges, the following are some of the losses which should not be borne by the destination carrier : (a) Miscellaneous charges for switching, demurrage, storage, icing or feeding, detention or stop-off charges, etc., omitted from billing and not a part of or included in the through rate. (b) Undercharges due to error in rates published in tariffs to which destination carrier is not a party. (c) Undercharges due to failure to collect tariff charges on shipments destined to prepaid or non-agency stations. (d) Undercharges due to the insertion of incorrect rates in export bills of lading issued by initial or intermediate carrier. (e) Charges waybilled as prepaid, subsequently changed by correction to collect. (f ) Demurrage charges, etc., accruing at point of origin and not noted on bills of lading. (g) Undercharges due to failure of weighing carrier to state correct gross carload weight on waybills when charges are col- lectible on track scale or shippers' agreement weights. 32. Destination Carrier to Receive Assistance From Other Carriers in Collecting or Refunding. Destination carrier shall R. A. O. A. OVERCHARGE CLAIM RULES .211 receive all possible assistance from initial or intermediate carriers in its efforts to make collections or refunds. 33. Disposition of Amounts Not Chargeable to Destination Carrier. The destination carrier shall, in the interest of all con- cerned, use all diligence to determine and collect the correct charges and shall make a demand in writing on the consignee or consignor, or both, if necessary, for charges which are uncollected, owing to error of another carrier and which are undiscoverable by the destina- tion carrier. After two unanswered demands in writing for payment, or after a direct refusal of the debtor to pay, the carrier in error shall with- out further action on the part of the destination carrier, accept debit for the uncollected tariff charges or shall authorize the destination carrier at the expense and for the account of the carrier in error, to bring suit for the recovery of these charges. GUARANTEEING ADDITIONAL PREPAYMENT OF FREIGHT AT JUNCTION POINTS 34. Shipments Destined to Agency Stations Requiring Prepayment: When freight destined to an agency station upon which charges should be fully prepaid or guaranteed, in accordance with tariff,' is tendered connecting carrier and it develops that such prepaid charges are insufficient to carry shipment to destination, the carrier tendering shall authorize its junction agent to guarantee to the connecting carrier a sufficient amount to carry the shipment to destination. Delivery to a connection of such a shipment for an agency station constitutes a guarantee to the receiving carrier of a sufficient amount to transport the shipment to destination, a specific guarantee on the billing not being required for each case. The destination agent shall exercise due diligence and employ all means at his command to collect amount due from consignee; but if Unable to do so, the deficit shall be adjusted on its merits, the minimum debit rule No. 42 not to apply in such cases. The receiving carrier, however, should not return such shipments to the delivering carrier for additional prepayment. The provisions of this rule shall not apply to additional prepay- ment covering extra weight on freight resulting from weighing in transit and found to exceed the weight as originally billed, or to freight inspected resulting in increased rating and charges. 212 ACCOUNTING PROCEDURE— 1922 EDITION 35. Responsibility For and Disposition of Uncollectible Charges. The initial carrier shall be responsible for the failure to collect all tariff charges from original point of shipment to final destination, for shipments, carloads and less carloads, destined to prepaid or non-agency stations, and shall assume all uncollectible undercharges on such shipments. When such shipments are billed collect or insufficiently prepaid, they should be accepted from con- necting carrier and forwarded to destination or to nearest agency station, as the destination carrier may elect. The destination carrier shall endeavor to collect the amount due but if unsuccessful may correct the waybill to read fully "Prepaid." FORWARDING SHIPMENTS BILLED SHORT OF DESTINATION 36. Shipments Waybilled Short of Destination. When a shipment has been billed in error to a point short of the proper destination, such shipment shall be forwarded and charges collected at the lawful tariff rate from point of origin to correct destination applicable via the route shipment moved. FAILURE TO OBSERVE INSTRUCTIONS FOR DIVERSION 37. Failure to Accomplish Diversion. When in accordance with the conditions of the tariffs lawfully applicable, a carrier is requested to divert a shipment, and, through negligence or error of a carrier the diversion is not accomplished, the carrier responsible for the negligence or error shall be wholly responsible for any lawful overcharge resulting, subject to Rule 19. This rule will apply on all unsettled claims. INTERLINE SETTLEMENT OF CLAIMS 38. Distribution Statements. When the investigation in con- nection with a claim is complete and the responsibility therefor is located, the carrier by which the claim has been investigated shall apportion the amount in accordance with the foregoing rules. Such carrier shall also prepare and forward to each interested carrier a distribution statement for each claim, showing all information as called for on R. A. O. A. Standard Form No. 301. Provided that no carrier shall be penalized for any overcharge, unless it has been given the opportunity to develop the fact pertaining thereto prior to the R. A. 0. A. OVERCHARGE CLAIM RULES 213 time prescribed by the • Interstate Commerce Commission for the destruction of records. This rule will apply on all unsettled claims. 39. Disposition of Papers. Overcharge claim papers involving errors in weight, rate, classification, or extension shall be retained by the settling carrier. A complete statement on Form R. A. O. A. No. 301, setting forth the amount of overcharge, and the amount chargeable to each interested carrier, with full tariff reference, shall be sent to each interested carrier by the settling carrier. Each car- rier, however, has the privilege of borrowing the claim file from the settling carrier. This to apply to all unsettled claims. Where it is necessary to forward claim papers to another carrier by the paying carrier, as in the case of misrouting, demurrage, etc., and the total amount involved is $20.00 or over, except claims com- ing under Rule No. 50, the following will govern : Where two or more carriers are interested, statement and claim papers to be sent to the carrier most distant and a copy of the statement showing disposition of claim papers to be sent to each other carrier interested. Non-members. When paying carrier is an intermediate carrier claim papers shall be sent to last interested carrier in the direction of destination. When a non-member carrier is interested in any un- settled claim, settling carrier may charge out to members their proper proportions under the rule, retaining papers with which to negotiate with the non-member as to settlement of its proportion. Any interested carrier shall have the right to obtain papers from carrier with which they are filed. See Rule 49. 40. Recharge of Disputed Amounts. Abstracts must be ac- cepted as rendered when accompanied by claim papers or distribu- tion statement. When amount charged in accordance with Rule 38 is for any valid reason unsatisfactory to debited carrier, that portion of the amount so debited may be recharged to paying carrier on monthly statement within one year from date of statement in which charge is included, except that when charge is made under Rule 12, the delinquent carrier shall not have the privilege of recharging without authority. No recharge shall exceed the original amount charged, nor shall any correction be required for less than One Dollar ($1.00). No recharge shall be made except over personal signature of the claim officer, or when authority for other signature is stamped on re- charge statement. The objecting carrier shall notify all interested carriers and shall not again be charged until it so authorizes or claim is arbitrated. Nothing in this rule shall make it obligatory upon any 214 ACCOUNTING PROCEDURE— 1922 EDITION carrier to accept a distribution statement covering any claim for an amount over One Hundred Dollars ($100) in which investigation does not clearly show that such carrier is interested, or to accept a draft covering such distribution statement. When items for over One Hundred Dollars ($100) are eliminated from abstract, notice must be given immediately by telegram or letter. Under no circumstances may items he cut out of abstracts except as provided in this rule. 41. Claims Less Than $1.00. Claims for less than one dollar shall not be consolidated to make an amount over the minimum (one dollar), but shall be paid and absorbed by the settling carrier; provided shipment moved over its lines, but agents may include in one monthly claim for relief any number of shipments originating on the same road and traveling via the same route. 42. Minimum Debits. No charge shall be made by the carrier settling the claim against another carrier when the entire proportion beyond the settling carrier is less than $1.00, except as provided in Rules 18 (overcharge due to misrouting through error of carrier), 27 (collection of guaranteed charges), 34 and 35 (adjustment of charges on freight insufficiently prepaid). (a) When a non-member line is involved, minimum debit rule shall apply between member lines. (b) In computing minimum a fraction of one-half cent or over shall be regarded as one cent. (c) When authority is given on the claim papers, the fol- lowing will govern as to the minimum (subject to the exceptions stated in this Rule), paying carrier being considered as the first carrier. (d) When two carriers are involved, the second carrier shall not issue authority for any amount less than one dollar. (e) When three or more carriers are involved, intermediate carrier shall issue its authority for any amount less than one dollar when the entire proportion of succeeding carrier or car- riers is one dollar or more. (f) When last carrier's proportion is less than one dollar, next preceding intermediate carrier shall issue authority for its own proportion and that of the last carrier if the two aggregate one dollar or more. 43. Correction Minimum. No correction shall be. required in a bill rendered or authority issued for any clerical error less than one dollar ($1.00). R. A. 0. A. OVERCHARGE CLAIM RULES 215 44. First Carrier Beyond Gateway or Rate Prorating Point to Give Divisions of Revenue for Overcharge Claims. When an overcharge is clearly located with a group of two or more connecting carriers beyond a common gateway, crossing, or rate-breaking point, it shall be the duty of the first carrier beyond the gateway to furnish the paying carrier a statement which will clearly set forth the cor- rect divisions to be applied and the proportions that were allowed the interested carriers in interline settlement, and unless such infor- mation is furnished within 60 days, the entire amount of such group proportion shall be charged to the said first carrier. It shall also be the duty of the first member carrier beyond the gateway or rate- breaking point to furnish, upon request, rates and divisions with I. C. C. tariff authority therefor, to or from the rate-breaking point when tariffs are not in the possession of the road against which claim is presented, such request to show junctions via which shipment moved. (a) Claims for relief of charges on freight short at junctions, as specifically provided for in Rule 50, shall be handled in ac- cordance with that rule. 45. Honoring Authorities Granted. When authority has been granted on the strength of which money has been paid which would not otherwise have been paid, such authority shall be honored and no repudiation shall be allowed ; but when authority is simply a cler- ical error and no loss has resulted therefrom, it shall be susceptible of correction. 46. Insolvent Carriers. Should any carrier be insolvent, uncol- lectible amount due from it shall be assumed by other carriers han- dling shipment. (a) If full amount is due from insolvent carrier it shall be prorated between all other carriers handling shipment on rev- enue basis. (b) Where two or more carriers are liable, insolvent car- rier's proportion shall be prorated between them, using their proportions of claim as factors. (c) Provided each participating carrier shall furnish by its proper officer a certified statement of account with insolvent carrier showing no credit available for offset. 47. Disposition of Undercharges Discovered. All under- charges occurring through errors in the original divisions of revenue 216 ACCOUNTING PROCEDURE— 1922 EDITION which are discovered in handling overcharge claims shall be credited to the carriers to which they belong in the final apportionment; pro- vided the amount is in excess of the debit minimum (Rule No. 42). STATEMENTS OF AMOUNTS DUE AND PAYABLE BY DRAFT 48. Statements of Amounts Due. On or before the 10th of each month (or weekly by special agreement, if necessary to avoid a large accumulation), the paying carrier should render a statement on R. A. O. A. form of amounts due from each debtor carrier with claim papers, when necessary, and as provided in Rule 38, and dis- tribution statements to the proper officers by prepaid express, postal mail or messenger. Draft may be made by the creditor carrier on or after the 10th of the succeeding month for totals of statements, or, on agreement between carriers in interest, drafts may be made for the balances, which drafts shall be paid by the debtor carrier upon presentation. 49. Return of Claim Papers to Paying Carrier for File. When claim papers are forwarded to another carrier with bill for its authorized proportion or as provided in Rule 38, they shall be returned to the settling carrier as promptly as possible, and in any event within one year from date of rendition of bill or date of ab- stract of distribution. Return of the papers shall be made to the officer in charge of claims of the paying carrier unless instructions to the contrary are attached to the papers. Any penalty incurred by the paying carrier for failure to have in its file papers supporting a claim after the time specified shall be with the carrier which has failed to return such papers to the paying carrier, as provided in this rule. This rule will not apply to claims charged out under Rule 50. 50. Relief of Charges on Short Freight. (a) When freight checks short at receiving junction point, or inter- mediate point and destination, the carrier delivering the waybill on which freight is short shall on demand refund the full amount of revenue that accrued up to junction point, if freight does not reach destination within sixty days. No investigation further than the development of the above record shall be necessary. (b) When both the original waybill and the shipment are short at destination (the destination carrier having reported the waybill as result of tracing by the billing carrier), and the shipment fails to R. A. 0. A. OVERCHARGE CLAIM RULES 217 reach destination within sixty days, after completing investigation as provided for in paragraph (c), destination carrier may arbitrarily charge its next connection the total amount of charge up to junction point, as provided in paragraph (a) of this rule, and each interme- diate carrier may charge its next connection in a like manner provided the shipment checked short with the carrier in the direction of point of origin. (c) When the destination of short freight is a station on the line of two or more carriers, the agent of the carrier via which the ship- ment is routed, which holds the waybill, shall advise the agent of the other carriers of the shortage, giving a description of the freight. The agents should carefully examine their records and warehouses, and if located, the freight or charges collected, as the case may be, shall be promptly surrendered to the carrier holding the waybill. Provided, however, that when a carrier transports a single shipment of less than carload astray freight, weighing five thousand pounds or more, or a car containing LCL astray freight, weighing five thousand pounds or more, the carrier holding the waybills shall turn them over to the carrier performing the service. (d) In case of shortage from a package the freight charges assessed on freight short shall be prorated between interested car- riers on basis of revenue from point where shipment was last checked in full and in good order, to point where shortage was discovered. (e) In case of shortage between depots developed at a junction point under loading seals by the check of the receiving carrier of freight checked and loaded in good order by the delivering car- rier, the freight charges accruing on such shipment shall be divided sixty (60) per cent to the delivering carrier and forty (40) per cent to the receiving carrier; provided, that if delivering carrier does not furnish receiving carrier waybill or transfer by which to make check when unloaded, or when checked in car, receiving carrier shall not be liable. (f) This rule is to apply to either junction or audit office settle- ments and on all unsettled claims (d-13) ; subject* however, to a minimum charge of one dollar ($1.00). When two or more car- riers are involved, the principle of distribution outlined in Rule 42 shall govern. LOADED CARS HANDLED AS EMPTY 51. Loaded Cars Handled as Empty. When a carrier delivers to another carrier a car accompanied by an empty car ticket, run- 218 ACCOUNTING PROCEDURE— 1922 EDITION ning slip, or card waybill, or with advice that the car is empty, the receiving carrier and subsequent carriers are warranted in handling the car as an empty. Carrier handling loaded car as an empty is entitled to revenue on one-way haul. See Rule 19. OBTAINING INFORMATION IN CONNECTION WITH RATES 52. Obtaining Information in Connection with Rates. When, in investigating overcharge claims, it is necessary to obtain rates from other carriers communications shall, in all cases, be addressed to the accounting officer handling overcharge claims, who shall be respon- sible for the furnishing of such information. MANDATORY FORMS 53. Mandatory Forms to be Used in Interline Settlement of Claims. 301. Overcharge Distribution Statement. 302. Recharge Debit Statement. 303. Abstract of Distribution Statements — Overcharges. 304. Statement of Overcharge Claim Authorizations. These forms must be printed on paper, light green in color, the original form to be retained by the paying or settling carrier, and a legible carbon copy to be furnished each carrier interested in the claim. VOTING POWERS AND PROCEDURE FOR CHANGING RULES 101. Voting Powers. The voting powers on questions relating to overcharge and agency relief claims shall be restricted to members who are in general or direct charge of such claims, and only one vote shall be allowed each member line, provided that this rule shall not be construed as permitting any individual member to cast more than one vote. 102. Membership on Arbitration and Appeal Committees. Only members of the Association who are directly in charge of overcharge and agency relief claims shall be eligible for membership on the Arbitration and Appeal Committees. 103. Procedure for Changing Rules. Any member of the Association handling claims may take up with the Secretary of the Rule 53 is effective January 1, 1923. R. A. 0. A. OVERCHARGE CLAIM RULES 219 Association the question of altering or amending these rules. Such communications should be referred to the Committee on Overcharge and Agency Relief Claim Rules, consisting of seven members, for consideration, and published in the Agenda. By a majority vote of the members eligible to vote on claim matters, these rules may be amended or altered at any annual meeting of the Association, such changes to become effective on claims 30 days from date of adoption, the date of the bill of lading to govern ; provided, that the Association by three-fourths vote of members eligible to vote on claim matters may make any alteration or amendment to these rules effective forth- with on all unsettled claims. 104. Penalty for Refusing to Comply with Rules, Decisions, etc. Whenever any member of the Association declines to comply with any of its requirements or rules relating to the handling of claims, or declines to abide by decisions of the arbitration and ap- peal committees, as provided herein, such circumstance shall be re- ported to the President of the Association, and if he and the two Vice Presidents shall decide by a majority vote, from the written evidence submitted, that the member is guilty of the offense charged, he and the carrier he represents shall be deprived of the privileges of the Association as relating to claims. A member so suspended shall have the privilege of bringing the matter before the Association at its annual meeting and his reinstatement will be ordered by the Presi- dent, if favored by a two-thirds vote of members eligible to vote on claim matters at such annual meeting. ARBITRATION AND APPEAL COMMITTEES 105. Arbitration and Appeal Committees. The Association shall provide for two additional committees, each composed of three members directly in charge of overcharge claims, one to be known as the "Arbitration Committee," the other as the "Appeal Committee." 106. Personnel of Committees. No two members of either arbitration committee or the appeal committee shall be selected from the same section of the country, but each of these committees shall be made up respectively of one member from eastern territory, one member from western territory, and one member from southern ter- ritory. 107. Appointing Members to Appeal and Arbitration Com- mittees. The President shall, within thirty (30) days after each annual meeting, appoint three (3) members each to the Appeal and 220 ACCOUNTING PROCEDURE— 1922 EDITION Arbitration Committees. Such committees to serve until the next annual meeting of the Association. The personnel of both com- mittees to be made up in accordance with the provisions of Rule 106. 108. Substitute in Case of Interest. If any member of the Arbitration Committee or Appeal Committee shall be interested in any question referred to their committee or shall, for any other rea- son be unable to serve, the President of the Association shall appoint disinterested members of the Association eligible as substitutes for those interested or unable to serve. (a) When a member has acted as arbitrator on a claim, it shall disqualify him from acting as member of the Appeal Com- mittee on same claim, and the President shall appoint a disin- terested member of the Association eligible to serve in his place. In case the President is interested or unable to serve, the appoint- ment of a disinterested member shall be made by the First Vice President. If the First Vice President be unable to serve for the same or any other reason, then the appointment shall be made by the Second Vice President. 109. Vacancy, How Filled, etc. In the case of death, or in- ability from any cause which is provided for above, or failure or neglect to render award with reasonable promptness of any member of the Arbitration Committee or the Appeal Committee to act, the President shall have the power to appoint another member. 110. Term of Office and Completing Work of Arbitration and Appeal Committees. These committees shall hold office for one year. At the close of each official year the Arbitration and Ap- peal Committees shall have thirty days in addition to its regular term of service of one year in which to complete the arbitration of such claims as have been submitted to it by the Secretary prior to the an- nual meeting. Each member of the Arbitration and Appeal Committees shall have not to exceed ten days of such thirty days in which to make his awards on such claims. ARBITRATION COMMITTEE 111. Duties of Arbitration Committee. This committee shall consider and act upon such claims as may be referred to it in the man- ner hereinafter provided, and the decision of the majority of the committee shall be binding upon the parties involved, except that they shall have the right of appeal to the Appeal Committee, as pro- vided by Rule 202. R. A. O. A. OVERCHARGE CLAIM RULES 221 112. Arbitration Committee No Equity Powers. The Arbi- tration Committee shall have no equity powers, but shall decide by the evidence contained in the papers in accordance with the rules in effect regarding arbitration when brief is prepared by the carrier submitting claim for arbitration, and shall decide as to the points in dispute in accordance with the rules or rulings in effect at the time the shipment moved ; the date of the Bill of Lading to govern, unless the time of the rule taking effect shall otherwise be especially provided for in the rules and rulings. In the event the shipment moved prior to June, 1920, the Over- charge and Agency Relief Claim Rules adopted by the Railway Ac- counting Officers Association as of May, 1920, shall be considered as the rules in effect. 113. Rules Applied to be Specified in Awards. The arbitra- tors shall definitely refer to rule or section of rule under which their award is made, provided, however, that arbitrators shall take cogni- zance of the R. A. O. A. Mandatory Interline Accounting Rules, and the arbitrators joining in the majority award shall agree upon and give their decision under the same rule. 114. Equity Power When Allowed. The Arbitration Com- mittee shall not apply a penalty to a rule which does not specifically provide a penalty, provided, however, that if all the parties interested consent thereto in writing, the Arbitration Committee may render an award upon an equity basis on claims covered, or not covered, by these rules. 115. Awards to be Full and Explicit. In giving decisions, or awards, on claims, the arbitrators shall give decision on each and every question submitted, and such decision shall be explicit and con- sistent, so that it may be carried out. 116. No Cause of Action. When no cause of action lies under the rules, the Arbitration Committee shall so decide. In such cases the Ten Dollars Arbitration fee shall be charged to the carrier or carriers arbitrating claims without cause. From the decision so given by the Arbitration Committee, appeal may be taken to the Appeal Committee under Rule 202. 117. Claims Must Be Paid and Bear Evidence of Payment. All claims must be paid before they are submitted for arbitration, and must bear evidence of such payment. Evidence of payment shall consist of claimant's receipt, or definite statement of auditor, treas- urer, or officer in charge of the department controlling such claims that payment has been made. Such evidence shall be embraced in 222 ACCOUNTING PROCEDURE— 1922 EDITION the arbitration statement of the paying carrier or attached to the claim next below that carrier's statement. The statement of relief of agent by an authorized officer of the accounting department shall be sufficient evidence of payment. 118. Paying Carrier to Submit. When the foregoing require- ments have been complied with, the carrier paying the claim may submit it for arbitration, provided, however, that when any interested member carrier accepts charge from another, which investigation af- terwards develops should not have been accepted, and the amount f 01 any reason cannot be recharged or collected from liable carrier, then the carrier outstanding the amount shall have the right to submit the claim for arbitration in all respects as though it were the paying car- rier. 119. Statements to be Submitted. A comprehensive statement, based upon the evidence in the papers shall be made, and the points upon which a decision is desired shall be definitely stated. This shall be done over the personal signature of the officer in charge of the claim department of the carrier presenting the claim for arbitration. This statement, and all papers, where initial carrier presents claim for arbitration, except as hereinafter provided, to move to the next carrier in the direction of destination, and where destination carrier presents claim for arbitration, to move to the next carrier in the di- rection of the initial carrier and each carrier in its turn shall present its statement in writing over the personal signature of the proper of- ficer, and shall then send such statement and papers to the next car- rier interested, provided that where the claim is presented for arbi- tration by an intermediate carrier, the statement and all papers to be sent to the initial carrier and by it in turn to the next carrier in the direction of destination, except where the next carrier may be the carrier presenting the claim for arbitration, in which case papers shall be sent direct to the next carrier beyond the carrier presenting claim for arbitration in the direction of destination. The carrier, when submitting papers to next connection, shall forward copy of letter accompanying papers to the carrier requesting arbitration. Provided that where the submission is under Rule 22, it will not be necessary to pass the statement and file to any carrier except the carrier directly involved in the dispute under the rule. Numbering Papers. Each paper included in the file to be num- bered in the upper right corner by the carrier submitting claim for arbitration, commencing with Number One on the first paper at bot- tom of file. R. A. O. A. OVERCHARGE CLAIM RULES 223 120. Communication Between Interested Carrier and Arbi- trators Prohibited. No direct communication, oral, written or printed, shall be allowed between members interested in an arbitra- tion before, during, or after such arbitration, and any member of the Arbitration Committee in connection with such arbitration, save and except as herein made and provided. Any necessary communication for a proper purpose shall be made through the Secretary, and when he is in doubt as to the propriety thereof, he shall refer the matter to the President and be guided by his decision. 121. Preferred Attention Required. When papers are sub- mitted as. provided for above, they shall receive preferred attention in each claim office, thirty (30) days time being allowed each carrier in which to conduct additional investigation and to prepare brief and forward its argument and papers: When it develops that any inter- ested carrier has failed to comply with the rules and requirements to make and attach its statement and forward the claim papers to the next interested carrier, or to the carrier asking for arbitration within thirty (30) days after receipt of claim papers, or where any carrier loses claim papers submitted to it for the purpose of arbitration, no- tice of such default shall be given by the carrier asking for arbitration to the delinquent carrier by registered mail, securing postal authority receipt therefor, which shall be forwarded by registered mail to the Secretary of the Association, together with carbon of letter transmit- ting notice. The delinquent carrier shall, within thirty (30) days of receipt of such notice by him, send to the Secretary by registered mail a carbon of his letter forwarding the papers to an interested carrier, and if he fails to do so the Secretary of the Association shall, with- out further notice, adjudge the delinquent carrier in default of the full amount of claim, and the delinquent carrier shall be required to pay the same forthwith to the carrier asking for arbitration. When the carrier so adjudged to pay the claim as hereinbefore provided shall have duly paid the claim, all rights in the claim and all authori- ties given thereon shall fully pass to such carrier so adjudged. And it is further hereby provided that such adjudged carrier shall have the right to subsequently submit the claim to arbitration in the same manner and with the same rights under the rules and rulings as originally were possessed by the carrier who paid the claimant. 122. Carrier Refusing to Submit Statement Not Released. In the event of any carrier refusing to present a statement of its case, such refusal must be made in writing over the personal signature of 224 ACCOUNTING PROCEDURE— 1922 EDITION person in charge of claims, and the papers forwarded to the next car- rier in interest within the specified time. But such refusal to pre- sent its statement or argument shall not release any carrier from its liability under the decision of a majority of the Arbitration Com- mittee. 123. Papers Returned Through Interested Carriers. When all carriers interested have stated their case or refused to do so, the papers shall be returned by the last carrier through the interested carriers to the carrier requesting arbitration, which shall then for- ward the papers at once to the Secretary, first ascertaining that all rule requirements have been complied with, and that papers are in as neat a condition as possible, properly backed and otherwise arranged as provided by Rule 119. If subsequent to the attachment of the brief of any carrier, another carrier makes additional investigation or attaches copies of previous arbitration or appeal decisions, opin- ions of counsel, decisions or rulings of any lawfully constituted admin- istrative or judicial body, tariff publications or rules, contracts, agree- ments, or other matter not contained in the claim papers or quotes such matters in its brief and the new facts or authorities thus de- veloped or cited purport to affect the liability of carriers whose briefs have already been submitted, then such carrier shall be entitled to fur- ther investigation, and one rebuttal only, and the right to see all re- - buttals subsequently attached, but this rule shall not be construed as permitting further argument over citations, facts, or records, con- tained in the papers, and which each interested carrier has had an op- portunity to present or defend. 124. Methods of Forwarding Papers. All arbitration claims shall be forwarded between interested carriers by express, registered postal mail, or registered railroad mail. The. carrier forwarding pa- pers shall prepay all necessary charges. 125. Arbitration Fee. A fee of Ten Dollars shall be charged for arbitrating each claim, such fee to be advanced by the carrier asking arbitration, and must accompany papers to the Secretary of the Association. 126. Arbitration Fund, How Disposed Of. All fees paid for arbitrating claims shall be kept by the Secretary of the Association as a separate fund, to be known as the "Arbitration Fund." One dol- lar of the fee for each claim arbitrated shall be credited to the general fund of the Association and at the end of the year $3.00 for each claim arbitrated by them during their official year shall be paid to each member of the Arbitration Committee, provided that $3.00 each R. A. O. A. OVERCHARGE CLAIM RULES 225 on such claims as shall have been arbitrated by substitute members of the Arbitration Committee shall be paid to such substitutes. 127. Procedure of Committee, Etc. When the foregoing requirements have been complied with (as to which the Secretary of the Association shall be the judge), the Secretary shall attach his acknowledgment of the arbitration fee and forward the papers to a member of the Arbitration Committee, not the chairman, who shall render his award in the case, and forward the papers with his award to the other member of the Arbitration Committee, not the chairman, who shall render his award and forward his award and all papers to the chairman. The chairman shall render his award and forward the award of the Arbitration Committee, together with all papers, to the Secretary, who shall return all the papers together with the award rendered by the Arbitration Committee to the carrier from whom he received them originally. Each member of the Arbitration Com- mittee shall send to the Secretary a carbon of his letter of transmittal to the next member of the committee. 128. Secretary to Notify Interested Carriers of Decisions. The Secretary shall notify each carrier interested the result of the de- cision of the Arbitration Committee. Should any carrier so interest- ed question the decision rendered by the Arbitration Committee, that committee shall not be permitted to reopen or reconsider the case except in event of a clerical error, as to which the Secretary shall be the judge. Such dissatisfied carrier's recourse shall be to the Appeal Committee, as provided in Rule 202. 129. Paying Carrier to Charge Out Per Arbitration Decision. Upon receipt of papers with Arbitration Committee's award, the paying carrier may in conformity with such award, and in accordance with Rule 48 charge by arbitrary debit, regardless of amount, such carrier or carriers as have been penalized and who accept arbitrary debits under the plan outlined in Rule 48. The carrier or carriers penalized, who do not accept arbitrary debits, shall issue authority for their proportion within thirty (30) days after receipt of papers. The papers to be sent to the most distant carrier, to be passed in turn to its immediate connection within thirty days, and so on until they reach the paying carrier for file. Papers in all cases to be forwarded between interested carriers by express or registered postal mail. If paying carrier desires to appeal claim, it will be required to carry full amount, pending decision of the Appeal Committee. ' 130. Procedure When Papers Are Lost After Arbitration Decision. When claim papers are lost after decision has been ren- 226 ACCOUNTING PROCEDURE— 1922 EDITION dered and diligent search fails to find them, carrier or carriers decided against may be debited with their proportion on basis of Arbitration Committee's award without duplication of papers further .than a copy of the award, unless one of the interested carriers desires to enter an appeal, in which case a duplicate set will be necessary and must be furnished by carrier losing the papers. 131. Procedure When the Arbitration Committee Fails to Reach Majority Award. When the Arbitration Committee fails to make a majority award, the chairman of the committee shall refer the papers back to the members of the committee to see if an agree- ment can be reached. If it cannot be so reached by the committee, then recourse shall be had to the Appeal Committee through the Sec- retary, in accordance with Rule 202, the appeal fee to be paid out of the general fund. 132. Arbitration Fee, How Apportioned. The charge for arbitration shall be borne by the carrier or carriers against which the decision is given, and shall be apportioned by the Arbitration Com- mittee (or Appeal Committee in case of- appeal) at time decision is rendered except that such carriers as have agreed in their brief to assume an amount equal to or in excess of that assessed them by the arbitrators, shall.be exempt from participation in the fee. The re- ceipt of the treasurer attached to the papers shall be deemed a suf- ficient voucher for the collection of such amount. 133. When Traffic or Operating Agreements Involved. When submitting claims involving legitimate traffic or operating agreements, such agreements shall be quoted in the arguments presented and ac- knowledged or repudiated by the other carriers interested therein, and failure to repudiate shall be considered an acknowledgment. If said agreements are of such a nature that it is deemed improper or inadvisable by the parties to make them known to the committee, the claim must not be sent to the committee, but should be referred to and settled by the officers of the carrieis parties to such agreements, unless all parties consent to waive said agreements and allow the claim to be arbitrated under the rules of the Association, which waiver shall be duly recorded in the argument of each carrier. 134. Refusal to Abide by Award. It shall be the duty of the members to report to the President of the Association the refusal of any member to abide by the awards of the Arbitration Committee, or to take an appeal, as provided for in Rule 202. 135. When Non-Member Interested. In cases where any mem- bers have a dispute with a non-member carrier, and the member car- R. A. 0. A. OVERCHARGE CLAIM RULES 227 rier desires to have it arbitrated, the Arbitration Committee shall act on the claim ; provided that the member carrier can and does ob- tain, over the personal official signature of the proper officer of the non-member carrier, his consent to accept the Arbitration Committee as the arbitrators, and that he will comply with the requirements and rules and abide by and fully comply with the decision of a majoritv of the committee. 136. When Non-Member Declines to Arbitrate. If the non- member carrier declines to arbitrate, this will not prohibit arbitration on the claim as between the member carriers, and such award as may be made against a non-member carrier shall be assumed by the paying carrier when non-member carrier is alone liable. When liability rests jointly between member carrier or carriers and non-member carrier, the amount assessed against non-member carrier shall be assumed by member carrier if but one member carrier. If more than one, the amount of claim shall be assessed against member carriers held liable on basis of the award. (a) Non-Member Right of Appeal After Agreeing to Arbi- trate. Non-member carriers shall have right of appeal from decision of the Arbitration Committee, provided they have agreed to abide by rules of this Association, but they shall not be allowed any ini- tiative arbitration privileges. A member not directly interested can- not submit claim for arbitration on account of a non-member carrier. APPEAL COMMITTEE 201. Appeal Committee to Consider on Same Basis. The Appeal Committee shall be required to consider claims which are re- ferred to them on the same basis as that on which originally presented to the Arbitration Committee. 202. Procedure for Appeal. Should any carrier be dissatisfied with the decision of the Arbitration Committee, an appeal may be taken to the Appeal Committee, provided notification to Secretary, stating date papers first reached the appealing carrier with decision of the Arbitration Committee, with copy or copies to carriers interested, be sent within thirty days after receipt of papers with award. A deposit of $15.00 must accompany notification to the Secretary, and the Secretary's acknowledgment of the $15.00 shall be filed in the claim papers and shall be proof to all concerned that the claim is duly under appeal. In the event a carrier which has filed with the Secre- tary a notice of appeal, decides later to withdraw such appeal, it shall 228 ACCOUNTING PROCEDURE— 1922 EDITION send carbon copy of notice of withdrawal to all interested carriers, and any other interested carrier will not then be debarred from appealing the case account of the thirty (30) days' time limit having expired. Such other appeal must be made within thirty (30) days after again receiving papers. 203. Statements to Appeal Committee. The carrier asking appeal shall have thirty days after such notice to Secretary in which to prepare its argument, over the personal signature of the officer in charge of the claim office, and the papers shall then be referred with argument by the appealing carrier to the carrier nearest to it in the direction of destination. Each interested carrier shall have the papers and the right to make, within thirty days, one argument to the Appeal Committee, which must be done over the personal sig- nature of the officer in charge of claims. No additional investigation shall be made by any carrier and no new facts or evidence shall be presented; provided, however, that any carrier may cite in its argu- ment any previous decisions of the Appeal Committee. When all carriers interested have so argued their case, or refused to do so over the personal signature of the officer in charge of claims, the papers shall be returned by the last carrier, through interested car- riers, to the carrier making appeal, fifteen days' time being allowed each carrier within which to so return the papers to the next inter- ested carrier. When papers reach the appealing carrier they shall be forwarded within fifteen days to the Secretary, unless such carrier desires to withdraw its appeal and comply with the decision of the Arbitration Committee. When any carrier fails to attach its argument or refusal and forward papers within thirty days, or to return the papers to next interested carrier within fifteen days as provided in this section, or when any carrier loses claim papers submitted to it under this section the procedure and penalty set forth in Rule 130 shall apply. The provisions of Rules 131 and 132 shall also apply to claims sub- mitted for appeal. No direct communication, oral, written, or printed, shall be allowed between any member interested in an arbitration before, during or after such arbitration, and any member of the Arbitration or Appeal Committees in connection with such arbitration, save and except as herein made and provided. Any necessary com- munication for a proper purpose shall be made through the Secretary, and when he is in doubt as to the propriety thereof, he shall refer the matter to the President and be guided by his decision. R. A. O. A. OVERCHARGE CLAIM RULES 229 204. Procedure of Committee. The Secretary, after ascertain- ing that the foregoing requirements have been complied with (as to which he shall be the judge) shall promptly transmit papers to a mem- ber of the Appeal Committee other than the chairman. The mem- ber to whom first sent shall attach his award, after which papers shall be passed in convenient order to the other member of the Appeal Com- mittee for like attention ; the chairman to attach his award last. It shall be the duty of the chairman to see that a majority award has been given, which shall be final, after which the papers shall be sent to the Secretary, who shall return them to the carrier originally submitting them for arbitration. 205. Disposition of Appeal Fee. If the Appeal Committee affirm the decision of the Arbitration Committee, the deposit of $15.00 shall be forfeited and credited to the general fund of the Asso- ciation. If the Appeal Committee do not affirm the decision of Ar- bitration Committee, the $15.00 deposit shall be credited, to the gen- eral fund of the Association, and this amount, together with the arbi- tration fee of $10.00 shall be charged to the carrier or carriers against which the decision is rendered, provided that if the claim is appealed by other than the paying carrier, that such of the appeal fee as is not charged against the appealing carrier may be charged by the appeal- ing carrier to the paying carrier. Upon receipt of papers with the Appeal Committee's award, the paying carrier may, in conformity with such award and in accordance with Rule No. 42 charge by ar- bitrary debit, regardless of the amount, such carrier or carriers as, have been penalized, and who accept arbitrary debits under the plan outlined in Rule No. 42. The carrier or carriers penalized who do not accept arbitrary debits shall issue authority for their proportion within ten days after receipt of papers. The papers to be sent to the most distant carrier, to be passed in turn to its immediate connection within ten days, and so on until they reach the paying carrier for file. Papers in all cases to be forwarded between interested carriers by express or registered postal mail. When claim papers are lost after decision has been rendered and diligent search fails to find them, car- rier or carriers decided against may be debited with their propor- tion on basis of Appeal Committee award without duplication of pa- pers further than a copy of the award. 206. Compensation of Committee. At the end of the year five dollars ($5.00) for each claim reviewed by them during their official year shall be paid out of the general fund of the Association to each member of the Appeal Committee, provided that five dollars each on 230 ACCOUNTING PROCEDURE— 1922 EDITION such claims as shall have been reviewed by substituted members of the Appeal Committee shall be paid to such substitutes. 207. Carbon Copies to Secretary. Each member of the Appeal Committee shall send to the Secretary a carbon copy of his letter of transmittal to the next member of the committee. 208. Appeal Committee to Complete Work. The work of the Appeal Committee shall be completed by them so far as claims before them are concerned and their unfinished labors shall not be turned over to the new committee for the ensuing year. 209. Appeal Committee May Interpret Rules. In case there shall be a dispute between parties, members of this Association, as to the proper interpretation, meaning, or effect, of any rule of this Association, any party interested may submit question or dispute to the Appeal Committee for consideration and determination. Each party, in presenting his contention, shall be governed by the rules and provisions applicable to the submission of claims to the Appeal Com- mittee for decision. 210. Previous Decisions as Authority. In quoting previous decisions of Arbitration and Appeal Committees, only such decisions and awards as have been made by the Railway Accounting Officers Association shall be recognized as authority. B. A. O. A. Standard Form No. 800 Size 8V,xll inches. To be printed on yellow paper. Standard Form for Presentation of Overcharge Claims Approved by the Interstate Commerce Commission, December 2, 1913. Railway Accounting Officers Association and National Industrial Traffic League. (Name of person to whom claim is presented) Name of carrier) (Address of claimant) (Date) (Claimant's Number) J Carrier's Number) (Name of claimant) (Address) TJjis claim for $ is made against the carrier named above by (Amount of claim) for Overcharge in connection with the following described shipments: Description of sh pment Name and address of consignor (shipper) ~ ~~ _ — "~ "~ Shipped from To I (City, town or station) (City, town or station) Final Destination Routed via (City, town, or station) • Bill of Lading issued by Co.; Date of Bill of Lading Paid B'reight Bill (Pro.) Number ; Original Car Number and Initial Zl Name and Address of Consignee (Whom shipped to) If shipment reconsigned en route, state particulars — * " I "111 Nature of Overcharge Z Z ZZZ~ZZZZ (Weight, rate or classification, etc.) DETAILED STATEMENT OF CLAIM Note. — If claim covers more than one item taking different rates and classification, attach separate state- ment showing how overcharge is determined and insert totals in space below. No. OF Pkgs. Articles Weioht Rate Charges Amount op Overcharge Charges Paid: Total \ \ Should have . been: Total \ Authority for rate or classification claimed Give, so far as practicable. Tariff reference (I C. C. or C. R. C. number, effective date and page or item). IN ADDITION TO THE INFORMATION GIVEN ABOVE, THE FOLLOWING DOCUMENTS ARE SUBMITTED IN SUPPORT OF THIS CLAIM.* ( ) 1. Original paid freight ("expense") bill. ( ) 2. Original invoice, or certified copy, when claim is based on weight or valuation or when shipment has been improperly described. ( ) 3. Original bill of lading, if not previously surrendered to carrier, when shipment was prepaid, or when claim is based on misrouting or valuation. ( ) 4. Weight certificate or certified statement when claim is based on weight. 5. Other particulars obtainable in proof of Overcharge claimed: f Remarks: r The foregoing statement of facts is hereby certified to as correct. (Signature of claimant) {Claimant should assign to each claim a number, inserting same in the space provided at the upper right hand corner of this form. Reference should be made thereto in all correspondence pertaining- to this claim,- •Claimant will please place check (x) before such of the documents mentioned as have been attached, and explain under "Remarks" the absence of any of the documents called for in connection with this claim. When for any reason it is impossible for claimant to produce original bill of lading, if required, or paid freight bill, claimant should indemnify carrier or carriers against duplicate claim supported by original documents. ' tClaims for overcharge on shipments of lumber should also be supported by a statement of the number of feet, dimensions, kind of lumber, and length of time on sticks before being shipped. Claims based on rates quoted in letters from traffic officials should be supported by the original or copies of such letters. R. A. O. A. Standard Form No. 301 Size 8H*11 inches. To be printed on paper light green in color. Cross ruling to be single typewriter space. No OUR CLAIM NO CODE NO. NORTH AND SOUTH RAILROAD OVERCHARGE DISTRIBUTION STATEMENT -19- VOUCHEH NO AMT. $- MR.. $ is your Company's proportion of amount paid to address- for overcharge on shipment of from-- to_ yia (Point of origin) Bill of Lading issued by '- at Date Shipper Consignee WAYBILLED AS FOLLOWS: (Destination) 19- DATE MONTH REPORTED IN INTERLINE ACCOUNTS WAYBILL NO. FROM TO CAR INITIALS NO. 1 2 S 4 AS CHARGED ARTICLES WEIGHT RATE AMOUNT RATE AMOUNT RATE AMOUNT RATE TOTAL AMOUNT 1 2 8 i TOTAL CHARGED SHOULD HAVE BEEN CHARGED: TOTAL CHARGED OVERCHARGE APPORTIONMENT OF CLAIM Authority for rate (Quote tariff number of debtor carrier, also I. C. C. or C. R. C. numbers.) Authority for weight r Authority for divisions. Explanation: . This claim is distributed under R. A. O. A. Overcharge Rule No. — Papers sent to NOTE: If space is insufficient, attach statement. AUDITOR. Per— — CODE NO. NORTH AND SOUTH RAILROAD R. A. O. A. Standard Form No. 302 Size 8^x11 inches. To be printed on paper light green in color. CODE NO. NORTH AND SOUTH RAILROAD RECHARGE DEBIT STATEMENT OF OVERCHARGE FREIGHT CLAIMS .192. YOUR ABSTRACT DATED AMOUNT $ YOUR CLAIM NO.. AMOUNT RECHARGED $. N. & S. CLAIM NO... Mr.. Your Overcharge Distribution Statement dated Amount $. is recharged in the sum of $ for the following reasons: Yours truly, Auditor. CODE NO. NORTH AND SOUTH RAILROAD R. A. O, A. Standard Form No. 303 Size 8^x11 inches. To be printed on paper light green in color. CODE NO. NORTH AND SOUTH RAILROAD ABSTRACT OF DISTRIBUTION STATEMENTS— OVERCHARGES NO.. .19. MR. Herewith the following Overcharge Claim Distribution Statements and claim papers, as provided in Railway Accounting Officers Association Rule 38, showing amounts charged your company in the settlement of claims to date. The amount of this account will be included in a draftf to be drawn on your Treasurer, on the 10th prox. per Railway Accounting Officers Association Rule No. 48. FOR THE USE OF DEBITED CARRIER AMOUNT FOR THE USE OF DEBITED CARRIER Cross Ruling for double space typewriter. CODE NO. NORTH AND SOUTH RAILROAD COMPANY R. A. O. A. Standard Form No. 304 Size 8'Axll inches. To be printed on paper light green in color. CODE NO. NORTH AND SOUTH RAILROAD STATEMENT OF OVERCHARGE CLAIM AUTHORIZATIONS No.. _!9_ Mr.. Herewith statement of authorized debits ag-ainst your company for Overcharges settled (paid vouch ered) during the month of_ Gross Ruling for double space typewriter. * CODE NO. NORTH AND SOUTHlRA ILROAD This portion should be used for Voucher memorandum and distribution purposes, according to the individual requirements of the carrier. When draft authority is detached, this sheet should be retained by carrier issuing the authority. The entire sheet should be not less than 8%xll inches, and the size of the authority should be 8^x3% inches. It is intended the draft authority shall always be at the bottom of the sheet. To be printed on yellow paper. R. A. O. A. Standard Form No. 80S CODE NO. NORTH AND SOUTH RAILROAD ACCOUNTING DEPARTMENT Authority No N. & S. R. R. Co. Claim No Claim No 19 NOT NEGOTIABLE This document (no other papers required) will be authority for the road paying claim to include Dollars ($ ) in monthly statement to be sent to not later than the 10th of the month. The total of the statement is subject to draft on the Treasurer of this Company ten days later. AUDITOR If amount authorized is incorrect, return all papers for correction to Auditor, OVERCHARGE CLAIM AUTHORITY 1 6 « cc a o: i Ul H tn D <■) Ul U) IE cQ s I < , i H u 2 £ < J u Ul z J u Ul Q i a Ul z u a. Ul 1- Z 3 £ < >- 5 s £ u K Ul ED £ 3 Z 6 z Ul Ul w h < £ < >■ o o a. U. < a K ui X u 3 > >■ h a. X t- 3 < r- U. < n n UI j 3 z < K a X h £ Z < < J u ID W Ul K Q < in H Z < . £ < Z J o u tt 3 r- < Z z f- z h » Ul 5 a. u. III 1- < a z •Sag l M d in sets sho na shee ldb e printe risins 5 e sheet ;o carry 3n same ad — shou may b s, comp p of th order forms f railro Ei!SgS° f; t^ ™J5 g tntD** & C £ x'a s-d SP EH rH w ■« OJ C p.2 oo rtx u o a"HH h CO IL SI 30VdS ONIQNia o E Z ffl hi W a, z < a. x ui Q Ze o i !' >■ 1- a K 5 < | H) Z H u Z E < . 3 £ < * -J Z u - u a u. in. m « =3 a> a-.S-g •°J5 HI'S Or-I - H 0J M o e-5 g=3 I 3 < - U <8 I H a o z M§" 3 UOllB.lOJ.l9cI BPkH "S3 on «Ht" 1 P uoi^ejojjsd HOVdS 9NIQNIS z « S 1" 01 c . tt ns o-fl tf z < 2 (fl ID U a Q Z < . 2 c 3 1- < Z K U. Id 1- < Q z et h u a o» 01 55 S J S^>H 3 U - a £ 2 c h Z a z K g 3 X X X 3 Z w D X h D W * X I- en 01 (H X) < II s lis T3 «.fi °2 -H > to w ft ■< z en w w S o e. rt <1 ffi « U w o h W S M P < 1 2 O 6? M E < « < < O 55 o •< » to •s H 3 Ph n 55 o >» a o a g z w Q a ^ n >. a) o -O > g-3 E ® 5 J3 " JS >. » fc -0 ft V *£ 1*3 S* PASSENGER INDEX Paragraph Account, scrip exchanges in agency , 386 Accounting Arbitration Committee, duties of Interline Passenger 362 Interline Passenger 359 Accounting by Pullman Company for surcharge collections 446 forms and practices, station 470 Accounts, journal and ledger, conductors 544 to be rendered on government blanks 420 Action, cause of, none • 364 Additions or deductions in reports 333 Adjustment claims, limits 350 Adjustment of error in mileage or scrip statement 342 Advanced by forwarding carrier, charges 398 Advice of C. O. D. to terminal carrier 400 Agency account scrip exchanges 386 Agent, exchanges account of illness or errors of issuing 436 Answering tracers and claims 405 Appliances, use of mechanical 577 Arrangement and size of impression, standard size 434 Arrangement of stations 433 Arbitration Committee, duties of Interline Passenger Accounting 362 Interline Passenger Accounting 359 Arbitration fee 372 how apportioned 375 fund, how disposed of 373 papers returned to carrier requesting 370 work completing 361 Arbitrators prohibited communication between interested carrier and . . 367 Attendants accompanying government shipments 421 Attention required, preferred 369 Auditing and protection of train cash revenue, train 548 Average revenue per passenger, computing 427 Baggage cars, special 567 checks, excess 564 R. A. O. A. Standard Form No. 22 (book) station record of daily sales of card tickets and record of local ticket stock and . . 473 collections, method of reporting 343 collections on, C. O. D 343 excess valuation charges on 348 forwarded C. O. D., Collections on 395 items reporting 394 losses, concealed • • ■ 565 overcharge on C. O. D 345 rechecked C. O. D , 344 243 244 PASSENGER INDEX Paragraph Balance sheet — consolidated ticket offices, R. A. O. A. standard form No. 27 (book), cashier's daily 522 for large depot offices, R. A. O. A. standard form No. 26 (book), daily 520 Balances and collections, conductors' cash 538 Blank destination forms of tickets 389 Blanks, government, accounts to be rendered on 420 Bulletin of lost or stolen tickets 562 Calculating, adding, assorting and tabulating machines 579 Calendar month, fares to take effect only on first day of a 432 Card tickets and record of local ticket stock and baggage checks, R. A. O. A. standard form No. 22 (book) station record of daily sales of.. 473 Caretakers' interline tickets 338 Carrier and arbitrators prohibited, communication between interested . . 367 and receiving carrier to be shown on forms, name of rendering. . . 325 charges advanced by forwarding 398 honoring, to retain convention certificates 568 over which coupon reads, prominence should be given to name of 411 refusing to submit statement not released '. 368 requesting arbitration, papers returned to 370 to be shown on forms name of rendering carrier and receiving. . . . 325 Carrier's initials on show scrip issuing 390 Cars, special baggage 567 Case of interest substitute in 360 Cash collected by conductors, disposition of 540 collections and balances, conductors' 538 delivered on prepaid orders 415 fares, publication of net 418 Cash revenue, train auditing and protection of train 548 Cashier's Daily Balance Sheet — Consolidated ticket offices, R. A. O. A. standard form No. 27 522 Canceling and perforating machines, electrically operated ticket 581 Cause of action, none 364 Certificates, honoring carrier to retain convention 568 Changing the rules, procedure for 357 Charges advanced by forwarding carrier 398 C. O. D., responsibility for correctness of ; 401 on baggage, excess valuation 348 proper collection of 417 uncollectible 346 Check standard form of C. O. D 399 Checking refunds made by traffic department 569 Checks, excess baggage 564 R. A. O. A. standard form No. 22 (book) station record of daily sales of card tickets and record of local ticket stock and baggage 473 PASSENGER INDEX 245 Paragraph Claims for correct proportions 349 Limits and adjustments 3S0 Classification and remarks data, code 326 of C. O. D. collections on baggage 397 C. O. D. baggage collections 343 overcharge 345 rechecked 344 charges, responsibility for correctness of 401 check, standard form 399 collections on baggage forwarded 395 to terminal carrier, advice of 400 Code classification and remarks data 326 Collection, erroneous, locating purchaser 563 of proper charges 417 Collections and balances, conductors' cash 538 on baggage forwarded C. O. D 395 on C. O. D. baggage 344 surcharge, accounting by Pullman Company for 446 Combination local ticket stock and sales record 555 of tickets and waybills 466 uniform method of handling milk and cream by ticket and tag system 469 Committee, duties of Interline Passenger Accounting Arbitration .... 362 procedure of 374 Interline Passenger Accounting Arbitration 359 Communication between interested carrier and arbitrators prohibited. . 367 Compilation of passenger train earnings 429 Completing arbitration work 361 Computing average revenue per passenger 427 Concealed baggage losses 565 Conductors' cash collections and balances 538 Conductors, disposition of cash collected by 540 Consolidated ticket offices — R. A. O. A. Standard Form No. 27 (Book) Cashier's Daily Balance Sheet 522 R. A. O. A. Standard Form No. 30 (Book) Ticket Seller's Sales Slip 534 Convention certificates, honoring carrier to retain 568 Corpse, transportation of 426 Correct proportions, claims for 349 Correctness of C. O. D. charges, responsibility for 401 Counterfeit tickets, stolen or 559 Coupon, final destination on each 410 prominence should be given to name of carrier over which reads.. 411 Coupons, interchangeable, mileage and scrip 340 not reduced 334 Cream and milk, handling by ticket and tag system combination, uni- form method of 469 uniform method of handling by waybill 468 246 PASSENGER INDEX Paragraph Cylindrical slide rule 578 Daily balance sheet — consolidated ticket offices, R. A. O. A. Standard Form No. 27 (Book) , cashier's S22 for large depot offices, R. A. O. A. Standard Form No. 26 (Book) 515 Daily interline ticket sales, R. A. O. A. Standard Form No. 24 (Book), station record of 502 Daily sales of card tickets and record of local ticket stock and baggage checks, R. A. O. A. Standard Form No. 22 (Book), station record of 473 Data code, Classification and remarks 326 Date for forwarding reports 378 Dating interline tickets sold in advance , 560 Deductions in reports additions 333 Deliveries on telegraphic requests, ticket 416 Delivery of tickets from printers to railroad stock departments, safe- guarding 571 Department, traffic, checking refunds made by 569 Departments, safeguarding delivery of tickets from printers to railroad stock 571 Depot offices, large — R. A. O. A. Standard Form No. 29 (sheet) ticket seller's tally sheet 532 R. A. O. A. Standard Form No. 26 (book), daily balance sheet for Large 520 Destination, division of revenue on tickets validated short of 407 final, on each coupon 410 forms of tickets blank 389 reporting single 382 tickets inadvertently issued to point beyond passenger's 570 used short of 383 Detachments, forwarding scrip 387 Dictating and transcribing machines 580 Different routes, exchanges via 441 Disbursements and receipts — R. A. O. A. Standard Form No. 23 (book) , station record of passenger 485 Disposition of cash collected by conductors 540 Disputed items due to change in fare to gateway 406 in government bills settlement 392 Diverted or exchanged interline ticket en route 435 Division of revenue on tickets validated short of destination 407 slips 556 Duplicating and printing machines 582 Duties of Interline Passenger Accounting Arbitration Committee 362 Earnings, compilation of passenger train 429 and monthly statistics, procuring surcharge revenue for estimated. 454 Electrically operated ticket perforating and canceling machines 581 Envelopes containing reports of interline passenger traffic, labeling of 329 Equity powers, none 363 PASSENGER INDEX 247 " Paragraph Error in mileage or scrip statement, adjustment of 342 Erroneous collection, locating purchaser 563 line, sale of tickets via • 440 Errors or illness of issuing agent, exchanges account of * 436 Estimated earnings and monthly statistics, procuring surcharge revenue for 454 Excess baggage checks 564 Excess valuation charges on baggage 348 Exchange orders 339 tickets honored without 439 Exchanged or diverted interline ticket en route 435 Exchanges account of illness or errors of issuing agent 436 in agency account scrip 386 optional route 445 via different routes 441 Extension forms reporting 380 Facing tickets issued on government requests 393 Fare to gateway, disputed items due to change in 406 Fares, publication of net cash 418 Fares to take effect only on first day of a calendar month 432 Fee, arbitration 372 how apportioned, arbitration 375 Final destination on each coupon 410 Form No., R. A. O. A. Standard, 22 (book), station record of daily sales of card tickets and record of local ticket stock and baggage checks 473 23 (book), station record of passenger receipts and disburse- ments 485 24 (book) , station record of daily interline ticket sales 502 25 (book), station record of interline tickets furnished, sold, returned and on hand 514 26 (book) , daily balance sheet for large depot office 520 27 (book), cashier's daily balance sheet — consolidated ticket offices 522 28 (sheet), ticket seller's tally sheet 526 29 (sheet), ticket seller's tally sheet — large depot offices.... 532 30 (book), ticket seller's sales slip — consolidated ticket offices 534 Form of C. O. D. check standard 399 of ticket order, standard 414 Forms and practices, station accounting 470 mandatory 324 of tickets blank, destination 389 R. A. O. A. standard passenger 584 reporting extension 380 reporting multi-destination 381 reporting single destination 382 Forwarding baggage, wire service in connection with 402 carrier, charges advanced by 398 248 PASSENGER INDEX Paragraph Forwarding papers, method of 371 reports, date for 378 scrip detachments 387 Forwarded shipments 468 Fund, how disposed of, arbitration 373 Gateway, disputed items due to change in fare to 406 Government bills, settlement of disputed items in 392* blanks, accounts to be rendered on 420 requests, facing tickets issued on 393 shipments, attendants accompanying 421 transportation 418 Gross revenue and through fare 331 Handling milk traffic, uniform method for 4SS and cream by ticket and tag system combination, uniform method of , 469 and cream by waybill, uniform method of 468 Honoring carrier to retain convention certificates 568 Illness or errors of issuing agent, exchanges account of 436 Impressions, standard size and arrangement of 434 Interchangeable mileage and scrip coupons 340 Interest, substitute in case of .... .. 360 Interested carrier and arbitrators, prohibited communication between . . 367 Interline passage ticket 410 Passenger Accounting Arbitration Committee 359 Passenger Accounting Arbitration Committee, duties of 362 passenger traffic, labeling envelopes containing reports of 329 passenger traffic, spacing items on reports of 327 tariffs 432 tickets, caretakers' 338 tickets diverted or exchanged en route 435 tickets furnished, sold, returned and on hand, R. A. O. A. Stand- ard Form No. 25 (book), station record of 515 ticket sales, R. A, O. A. Standard Form No. 24 (book), station record of daily 502 tickets sold in advance, dating 560 ticket, uniform 412 Issuing carrier's initials on show scrip .". . 390 Items in government bills, settlement of disputed 392 due to change in fare to gateway, disputed 406 reporting baggage 394 on reports of interline passenger traffic, spacing 327 Journal and ledger accounts, conductors 544 Labeling envelopes containing reports of interline passenger traffic 329 Large depot offices — R. A. O. A. Standard Form No. 29 (sheet), ticket seller's tally sheet 532 Ledger and journal accounts, conductor's 544 Limitations 413 Limiting tickets, pattern of punch for 566 PASSENGER INDEX 249 Paragraph Limits and adjustments, claims 350 Line, erroneous, sale of tickets via 440 Local ticket stock and baggage checks, R. A. O. A. Standard Form No. 22 (book) , station record of daily sales of card tickets . . 473 stock and sales record, combination 555 stock, record of 554 Locating purchaser, erroneous collection 563 Losses, concealed baggage 565 Lost or stolen tickets, bulletin of 562 Machines, duplicating and printing 582 electrically operated ticket perforating and canceling 581 transcribing and dictating 580 Mandatory forms 324 Mechanical appliances, use of 577 Medium sized station— R. A. O. A. Standard Form No. 28 (sheet), ticket seller's tally sheet 526 Method of forwarding papers 371 of handling milk and cream by ticket and tag system combination, uniform 469 for handling milk traffic, uniform 455 of handling milk and cream by waybill, uniform 468 Mileage and scrip coupons interchangeable 340 or scrip statement, adjustment of error in 342 Milk and cream by waybill, uniform method of handling 468 handling by ticket and tag system combination, uniform method of . 469 traffic, uniform method for handling 455 Miscellaneous 558 Month, fares to take effect only on first day of a calendar. 432 Multi-destination forms, reporting 381 Name of carrier over which coupon reads, prominence should be given 411 of state to be shown 330 of rendering carrier and receiving carrier to be shown on forms 325 Net cash fares, publication of 418 No cause of action 364 No equity powers 363 Numbering papers 366 Offices, Consolidated Ticket— R. A. O. A. Standard Form No, 30 (book), ticket seller's sales slip 534 large depot, R. A. O. A. Standard Form No. 26 (book), daily balance sheet for 520 large depot, R. A. O. A. Standard Form No. 29 (sheet), ticket seller's tally sheet 532 Omnibus transfers, settlement for 408 Optional route exchanges 445 Order, standard form of ticket 414 Orders, cash delivered on prepaid 415 exchange ; 339 prepaid ticket 336, 413 transportation, transporting less number than called for on 422 250 PASSENGER INDEX Paragraph Overcharge on C. O. D. baggage 345 Papers, method of forwarding 371 numbering 366 returned to carrier requesting arbitration 370 Passage ticket, interline 410 Passenger Accounting Arbitration Committee, interline 359 Accounting Arbitration Committee, duties of interline 362 computing average revenue per 427 forms, standard, R. A. O. A 584 receipts and disbursements, R. A. O. A. Standard Form No. 23 (book) , station record of 485 traffic labeling envelopes containing reports of interline 329 traffic, spacing items on reports of interline 327 traffic statistics 427 train earnings, compilation of 429 Pattern of punch for limiting tickets 566 Perforating and canceling machines, electrically operated ticket 581 Powers, equity, none 363 Practices and forms, station accounting 470 Preferred attention required 369 Prepaid orders, cash delivered on 415 orders, tickets issued on 337 ticket orders 336, 413 Printers to railroad stock departments, safeguarding delivery of tickets from 571 Printing and duplicating machines 582 Procedure of committee, etc 374 for changing the rules 357 Procuring surcharge revenue for estimated earnings and monthly statistics , 454 Prohibited communication between interested carrier and arbitrators.. 367 Prominence should be given to name of carrier over which coupon reads 411 Proper charges, collection of 417 Proportions, claims for correct 349 Protection of train cash revenue, train auditing and 548 Publication of net cash fares 418 Pullman company for surcharge collections, accounting by 446 Punch for limiting tickets, pattern of 566 Purchaser, locating, erroneous collection 563 Railroad stock departments, safeguarding delivery of tickets from printers to 571 R. A. O. A. Standard Form No. 22 (book), station record of daily sales of card tickets and record of local ticket stock and baggage checks 473 23 (book), station record of passenger receipts and dis- bursements 485 24 (book), station record of daily interline ticket sales.... 502 PASSENGER INDEX 251 Paragraph R. A. O. A. Standard Form No. 25 (book), station record of interline tickets furnished, sold, returned and on hand 514 26 (book), daily balance sheet for large depot office 520 27 (book), cashier's daily balance sheet — consolidated ticket offices ; 522 28 (sheet), ticket seller's tally sheet 526 29 (sheet), ticket seller's tally sheet — large depot offices 532 30 (book), ticket seller's sales slip — consolidated ticket offices 534 R. A. O. A. standard passenger forms 584 Receipts and disbursements, R. A. O. A. Standard Form No. 23 (book) , station record of passenger 485 Received shipments 468 Receiving carrier to be shown on forms, name of rendering carrier and 325 Record of local ticket stock 554 of ticket stock 549 sales, combination local ticket stock and 555 Record, daily interline ticket sales, R. A. O. A. Standard Form No. 24 502 interline tickets furnished, sold, returned and on hand, R. A. O. A. Standard Form No. 25 514 passenger receipts and disbursements, R. A. O. A. Standard Form No. 23 485 station of daily sales of card tickets and record of local ticket stock and baggage checks, R. A. O. A. Standard Form No. 22 473 Redeemed tickets 334 Reduced fares, tariff reference for , 332 Reference for reduced fares, tariff 332 Refunds made by traffic department, checking 569 Refusing to comply with rules 358 to submit statement not released, carrier 368 Remarks data, code classification 326 Rendering carrier and receiving carrier to be shown on forms, name of 325 Reporting baggage items 4 394 extension forms 380 multi-destination forms 381 Reports, additions or deductions 333 date for forwarding 378 for each class of traffic separate ._ 379 of interline passenger traffic, labeling envelopes containing 329 of interline passenger traffic, spacing items on 327 writing 561 Reporting single destination forms 382 tickets without value 388 Requesting arbitration papers returned to carrier 370 Requests, through transportation 419 facing tickets issued on Government 393 ticket ■ deliveries on telegraphic'. 416 Required, preferred attention 369 252 PASSENGER INDEX Paragraph Responsibility for correctness of C. 0. D. charges 401 Returned to carrier requesting arbitration papers 370 Revenue and through fare gross 331 for estimated earnings and monthly statistics, procuring surcharge 454 on tickets validated short of destination, division of 407 per passenger, computing average 427 train auditing and protection of train cash 548 Route exchanges, optional 445 Routes, exchanges via different 441 Rules, procedure for changing the 357 refusing to comply with 348 Safeguarding delivery of tickets from printers to railroad stock depart- ments 571 Sales, daily interline ticket sales, R. A. O. A. Standard Form No. 24 (book) , station record of 502 of card tickets and record of local ticket stock and baggage checks, R. A. O. A. Standard Form No. 22 (book), station record of 473 of tickets via erroneous line 440 record, combination local ticket stock and 555 slip, ticket seller's — consolidated ticket offices, R. A. O. A. Stand- ard Form No. 30 (book) 534 Scrip exchanges in agency account 386 coupons interchangeable, mileage and , 340 Separate reports for each class of traffic 379 Service in connection with forwarding baggage 402 Settlement of disputed items in government bills 392 for omnibus transfers 408 Settlements 328 Sheet, cashier's daily balance, consolidated ticket offices, R. A. O. A. Standard Form No. 27 (book) 522 daily balance, for large depot offices, R. A. O. A. Standard Form No. 26 (book), daily # balance 520 Shipments, attendants accompanying government 421 forwarded , 468 received • 468 Single destination forms, reporting 382 Size and arrangement of impression, standard size 434 Slip, ticket seller's sales — consolidated ticket offices, R. A. O. A. Standard Form No. 30 (book) 534 Slips, division 556 Spacing items on reports of interline passenger traffic 327 Special baggage cars , 567 Stamps, ticket 434 Standard form of C. O. D. check 399 Standard Form, R. A. O. A. No. 22 (book), station record of daily sales of card tickets and record of local ticket stock and baggage checks 473 PASSENGER INDEX 253 Paragraph Standard Form, R. A. O. A. No. 23 (book), station record of passenger receipts and disbursements 485 24 (book), station record of daily interline ticket sales...... 502 25 (book), station record of interline tickets furnished, sold, returned and on hand 514 26 (book), daily balance sheet for large depot office 520 27 (book), cashier's daily balance sheet, consolidated ticket offices 522 28 (sheet) , ticket seller's tally sheet 526 29 (sheet), ticket seller's tally sheet, large depot offices 532 30 (book) , ticket seller's sales slip, consolidated ticket offices . . 534 Standard passenger forms, R. A. O. A 584 size and arrangement of impression 434 form of ticket order 414 State to be shown, name of 330 Statement not released, carrier refusing to" submit 368 Statements to be submitted 365 Station accounting forms and practices 470 daily interline ticket sales, R. A. O. A. Standard Form No. 24. . . 502 medium sized — R. A. O. A. Standard Form No. 28 (sheet), ticket seller's tally sheet 526 interline tickets furnished, sold, returned and on hand, R. A. O. A. Standard Form No. 25 514 passenger receipts and disbursements, R. A. O. A. Standard Form No. 23 485 record of daily sales of card tickets and record of local ticket stock and baggage checks, R. A. O. A. Standard Form No. 22 , 473 Stations, arrangement 433 Statistics, passenger traffic 427 procuring surcharge revenue for estimated earnings and monthly.. 454 Stenciling 583 Stock departments, railroad, safeguarding delivery of tickets from printers to ." 571 record of local ticket 554 record of ticket 549 and sales record, combination local ticket 555 Stolen or counterfeit tickets 559 or lost tickets, bulletin of 562 Submit statement not released, carrier refusing to 368 Submitted, statements to be 365 Substitute in case of interest 360 Surcharge collections, accounting by Pullman company for 446 revenue for estimated earnings and monthly statistics, procuring. . 454 System combination, uniform method of handling milk and cream by ticket and tag 469 ticket 459 waybill 456 254 PASSENGER INDEX Paragraph Tag and ticket system combination, uniform method of handling milk and cream by 469 Tally sheet, large depot offices, R. A. O. A. Standard Form No. 29 (sheet) , ticket seller's 532 medium sized station, R. A. O. A. Standard Form No. 28 (sheet) , ticket seller's 526 Tariff reference for reduced fares 332 Tariffs, interline 432 Telegraphic requests, deliveries on ticket 416 Terminal carrier, advice of C. O. D. to 400 Through fare, gross revenue and 331 transportation requests 419 Ticket and tag system combination, uniform method of handling milk and cream by 469 deliveries on telegraphic requests 416 offices, consolidated, R. A. O. A. Standard Form No. 30 (book), ticket seller's sales slip 534 consolidated, R. A. O. A. Standard Form No. 27 (book), cashier's daily balance sheet 522 orders, prepaid 336, 413 perforating and canceling machines, electrically operated 581 sales, R. A. O. A. Standard Form No. 24 (book), station record of daily interline 502 seller's sales slip, consolidated ticket offices, R. A. O. A. Standard Form No. 30 (book) 534 tally sheet, large depot offices, R. A. O. A. Standard Form No. 29 (sheet) 532 tally sheet, medium sized station, R. A. O. A. Standard Form No. 28 (sheet) 526 stamps 434 stock and sales record, combination local 555 stock, record of local 554 stock, record of > 549 system 459 uniform interline 412 Tickets and waybills, combination of 466 and record of local ticket stock and baggage checks, R. A. O. A. Standard Form No. 22 (book), station record of daily sales of card , 473 blank destination forms of 389 bulletin of lost or stolen 562 caretaker's interline 338 counterfeit, stolen or 559 diverted or exchanged en route, interline 435 from printers to railroad stock departments, safeguarding deliv- ery of 571 furnished, sold, returned and on hand, R. A. O. A. Standard Form No. 25 (book), station record of interline 515 PASSENGER INDEX 255 Paragraph Tickets honored without exchange 439 inadvertently issued to point beyond passenger's destination 570 interline, dating sold in advance 560 interline passage 410 issued on government requests, facing 393 issued on prepaid orders 337 pattern of punch for limiting. . .' 566 redeemed 334 sales of, via erroneous line 440 used short of destination , 383 validated short of destination, division of revenue on 407 without value, reporting 388 Tracers and claims, answering 405 Traffic department, checking refunds made by 569 labeling envelopes containing reports of interline passenger 329 separate reports for each class of 379 spacing items on reports of interline passenger 327 statistics, passenger 427 uniform method for handling milk 455 Train auditing and protection of train cash revenue 548 earnings, compilation of passenger 429 Transcribing and dictating machines 580 Transfers, settlement for omnibus 408 Transportation, government 418 less number than called for on transportation order 422 of corpse 426 order, transporting less number than called for on 422 requests, through 419 Uncollectible charges 346 Uniform interline ticket 412 method for handling milk traffic 455 of handling milk and cream by waybill 468 of handling milk and cream by ticket and tag system com- bination 469 Use of mechanical appliances » 577 Valuation charges on baggage 348 Waybill system 456 uniform method of handling milk and cream by 468 Waybills and tickets, combination of 466 Wire service in connection with forwarding baggage 402 Writing reports 561 PASSENGER— MANDATORY The following rules, relating to interline passenger accounting, shall be mandatory and binding upon carriers operating in North America that are members of the Railway Accounting Officers Association; shall become effective and operative as of January 1, 1922, and shall be applicable only to business originating on and after that date, except as amended in accordance with Rule 357. 324. Mandatory Forms. R. A. O. A. Standard Forms Nos. 1. Report of Interline Passenger Traffic — Ticket Sales. 2. Report of Interline Passenger Traffic — Excess Baggage Collections. 3. Claim for Correct Proportions. 7. Statement of Interchangeable Mileage or Scrip. 9. Report of Interline Passenger Traffic — Tickets Exchanged for Orders or Tickets of Other Carrier's Issue. 325. Name of Rendering Carrier and Receiving Carrier to be Shown on Forms. The name of the rendering carrier, together with space for initials of receiving .carrier, shall be shown, by printing or otherwise, in the lower left-hand corner of R. A. O. A. Standard Passenger Forms 1, 2, 6, 7 and 9, to serve as an index after such reports have been bound in the files ; and with such change the car- riers may reduce the binding margin of these forms so that the name of the rendering carrier will appear on a line not less than two-thirds of an inch from the top edge of the sheet. 326. Code-Classification and Remarks Data. The following code shall be used in compiling interline reports and correction state- ments : DS Discharged Soldier FS Furlough Cy Clergy Ch Charity Emp Employee Col Colonists Gv Government LG Land Grant Exch Exchange Rule 325 is effective with the reports rendered for the month of January, 1923. 257 258 ACCOUNTING PROCEDURE— 1922 EDITION HS Home Seekers AYT All Year Tourist • WT Winter Tourist ST Summer Tourist Spl Special Excursion Dvt Diverted ED Error in Division EA Error in Apportionment Rd Redeemed TT Ticket Tracer CI Claim for Increased Proportion CnE Coupon Enclosed UR Unreported 327. Spacing Items on Reports of Interline Passenger Traffic. No less than double typewriter spacing (three lines to the inch) should be used in transcribing the destinations on Reports of Interline Passenger Traffic, Forms 1, 2, 6 and 9. 328. Settlements. Settlements shall be made upon monthly balances, which should be subject to sight draft. 329. Labeling Envelopes Containing Reports of Interline Passenger Traffic. The words "Interline Ticket Report" should be printed, or stamped, on the face of the envelopes containing reports, that they may be sent unopened to the subdepartment handling such reports, thus avoiding possible loss of any of the enclosures. 330. Name of State to be Shown. When there is any possibility of conflict by reason of a place with the same or similar name being in more than one state, the name of the state shall be shown in such cases for both selling and destination stations. 331. Gross Revenue and Through Fare. Reports of Interline ticket sales shall exhibit the gross amount of revenue due to interested carriers on account thereof ; the through fares at which the tickets were sold shall invariably be stated. 332. Tariff Reference for Reduced Fares. In accounting for tickets at reduced fares, tariff reference under which such tickets are sold shall be shown on R. A. O. A. Standard Form No. 1 by code, as provided in Paragraph 326. 333. Additions or Deductions in Reports. Additions or de- ductions in interline passenger traffic reports should bear reference (month and year) to the original report, and give reasons for such adjustments. If for tickets redeemed, notation "Redeemed" will be Rule 327 is effective January 1, 1923. PASSENGER— MANDATORY ' 259 shown in authority column. Coupons will be retained in the redemp- tion file of initial carrier. 334. Tickets Redeemed. When an entirely unused interline ticket is redeemed by initial carrier, before apportionment of revenue, no report should be made to carriers over which ticket is routed and all coupons should be retained in file of initial carrier. 335. Coupons Not Reduced. When the selling agent in error fails to reduce any coupons of an interline ticket to conform with the contract and if as a result passenger obtains transportation thereon in excess of the fare paid for the ticket, the initial carrier must bear the full burden of the mistake. 336. Prepaid Ticket Orders. Settlement for the value of pre- paid orders issued shall be made in the same manner as in the case of tickets sold, i. e., the issuing carrier to report in the current month's ticket report (R. A. O. A. Standard Form No. 1) to the foreign carrier a description of the order issued upon the foreign carrier's agent, with full value of the same, including the amount of cash, if any, the delivery of which has been requested. 337. Tickets Issued on Prepaid Orders. Interline tickets issued in exchange for prepaid orders shall be reported with value in the month in which they are issued. 338. Caretakers' Interline Tickets. The initial carrier is re- sponsible for the proper issuance of caretakers' interline tickets under joint arrangements, to. the extent of verifying waybill references, etc., and such tickets should be reported to interested carriers through interline passenger traffic reports without value in order that the validity of such tickets found in the collections may be passed upon. EXCHANGE ORDERS 339. The carrier issuing exchange order shall report to carrier on whom the order is drawn the through fare from originating point and revenue beyond point of exchange. The exchanging carrier shall include in regular report on R. A. O. A. Standard Form No. 1, for the current month, to each interested carrier, report of its ticket with- out revenue, as "Exch." On receipt of revenue report for exchange order, exchanging carrier shall report on R. A. O. A. Standard Form No. 9, proper proportion to each interested carrier, showing "Thru Fare" from originating point of exchange order. 340. Interchangeable Mileage and Scrip Coupons. When a carrier honors mileage or scrip coupons of another carrier, and is duly Rule 338 is effective January 1, 1923. 260 ACCOUNTING PROCEDURE— 1922 EDITION authorized to do so, such coupons and lifted covers, with a statement showing the value thereof, shall be transmitted by the honoring carrier to the issuing carrier, and the issuing carrier shall include the amount of the statement in its next interline report to the carrier honoring. The value of interchangeable mileage or scrip received from the honoring carriers by the issuing carriers with statements on or before the 15th day of the month shall be included in the reports to the honoring carriers for the current month. 341. Statements shall be prepared on R. A. O. A. Standard Form No. 7, showing the commencing and closing numbers of detachments so that the difference in the aggregate will indicate the number of the coupons enclosed, or by listing every item according to the number of coupons in each detachment, with appropriate changes in the head- ings of the standard blank. 342. Adjustment of Error in Mileage or Scrip Statement. A claim for an error in Interchangeable Mileage or Scrip Statement aggregating less than 25 cents on the total of the statement shall not be allowed. BAGGAGE COLLECTIONS— METHOD OF REPORTING 343. Collections on C. O. D. Baggage. The terminal carrier shall include in the Report of Interline Passenger Traffic — Excess Baggage Collections, R. A. O. A. Standard Form No. 2, to carriers interested, for the month in which the collection is made, each car- rier's proportion of excess charges included in the amount of the C. O. D., apportioning as arbitraries, any other items included therein, such as storage, transfer, etc., in accordance with information as shown on the check. 344. C. O. D. Baggage Rechecked. When C. O. D. baggage is rechecked to a station on the line of another carrier, the new C. O. D. check shall be of the issue of the terminal carrier on the previous check, and all the charges which have accrued to the point of rechecking shall be included in the proportion to be accounted for to the last rechecking carrier by the terminal carrier. The charges accruing up to the point of reshipment shall be accounted for by the rechecking carrier to the carriers interested therein, as indicated by the C. O. D. check under which the baggage moved into the point of reshipment. Instead of revenue report being made in current month by each carrier taking C. O. D. baggage for reshipment, such car- riers shall report the baggage in current month, as re-forwarded to (destination) without revenue, and render PASSENGER— MANDATORY 261 the report of revenue when collected and accounted for by the ter- minal carrier. 345. Overcharge on C. O. D. Baggage. In all cases of over- charge in C. O. D. excess' baggage checks, due to the forwarding agent inserting an amount in excess of the proper charge, the collect- ing carrier shall apportion to interested carriers the correct revenue due and retain the balance of the collection subject to claim for refund. 346. Uncollectible Charges. The amount of an uncollectible undercharge, due to error in rate or extension for which originating carrier is responsible, shall be deducted from amount due the originat- ing carrier, who shall be promptly notified of error by terminal carrier so that matter may be handled promptly with agent at fault. 347. When charges on C. O. D. baggage are uncollectible, ter- minal carrier shall render non-revenue report of C. O. D. baggage check to carriers interested, noting in "Remarks" column that the baggage is unclaimed. 348. Excess Valuation Charges on Baggage. Each carrier shall retain the charges collected on account of excess valuation of baggage, except that when such charges are covered by C. O. D. checks of other companies' issues, they shall be reported to the issuing carrier in all cases. When prepaid check is issued to cover excess valuation charges only, issuing carrier shall report the check number to the terminal carrier with notation "Excess Value," showing amount of collection in the through rate column and when not so reported, the terminal carrier shall trace the issuing carrier, thus providing the initial carrier proper check on issuing agent. CLAIMS FOR CORRECT PROPORTIONS 349. Claims for Correct Proportions. In rendering claims for correct proportions, R. A. O. A. Standard Form No. 3 shall be used, and a separate claim number assigned to each sheet thereof. Claims for correct proportions, including correspondence on the subject, shall be handled with the official or through the department having juris- diction over such claims, and when handled through the Accounting Department, failing an adjustment, reference shall be made to the Passenger Traffic Department for final disposition. 350. Claims — Limits and Adjustments. Claims against other carriers on account of erroneous proportions must be made within the period of thirteen months following the month in which the tickets or Rules 346 and 347 are effective January 1, 1923. 262 ACCOUNTING PROCEDURE— -1922 EDITION excess baggage checks were reported, for example : a claim referring, to tickets or excess baggage checks reported as sold or issued during the month, say, of January, must be rendered not later than the last day of February of the following year, it being understood that all items reported in a given month shall be considered as sold in that month, regardless of date of sale. In the adjustment of any claims made within the specified time, however, the carrier reporting the ticket or excess baggage check has the right, regardless of the time of such adjustment, to deduct any over proportions, previously allowed, from report to another carrier involved in the transactions. When- ever claims are made for increased proportions, the basis used must invariably be given. 351. The rule that claims on account of erroneous or short pro- portions must be made within full period of thirteen (13) months following the month in which tickets were reported, shall not be con- strued as debarring any carrier from presenting claim account of unreported tickets, or distribution of the revenue contrary to the reading of the ticket. 352. When carriers fail to agree on basis of division at time apportionments are made, and later reach an agreement, adjustment of differences in proportions should be made by the carrier making the original apportionment, if notified within thirteen months follow- ing the month in which the tickets were reported. 353. Claims for correct proportions shall not be made when the difference per ticket or excess baggage check is less than 5 cents, but attention may be called to the error with request to correct future divisions : provided, however, that where the difference in such cases aggregates 25 cents, or more, on any one item, correction may be claimed; and, provided, further, that no claim aggregating less than 25 cents should be made on any single month's report, which carries with it the cancellation of claims after same have been reduced to less than 25 cents by the elimination of disputed items. This applies to erroneous proportions reported, without reference as to whether the through fare is correct. 354. Errors in the extensions or footings, discovered in interline passenger traffic reports, shall be brought to the attention of the reporting carrier. 355. In the disposition of claims for correct proportions, all items should be adjusted as soon as accepted or agreed upon, and an advice forwarded as soon as practicable, showing action taken on the various items. PASSENGER— MANDATORY 263 356. When claims rendered within a specified period have been replied to by the carrier upon which claim has been made, and claim- ant has failed to answer such reply within one year from date of same, all items in dispute shall be considered cancelled. MANDATORY PROCEDURE 357. Procedure for Changing the Rules. Any member of the Association may take up with the Secretary any specific suggestions for adding to or amending these rules. Such communications shall be referred to the Committee on Passenger Accounts for considera- tion and report to the Association. By a majority of the votes cast, these rules may be amended or altered at any annual meeting of the Association, such changes to be effective as of January first, following the date of adoption, except that the Association, by three-fourths of the votes cast, may make any alteration or amendment to these rules, effective at any specified time. Except by unanimous consent, no pro- posed amendments to these rules shall be considered, unless notice of such proposed amendment is given in the Agenda for that meeting. 358. Refusing to Comply With Rules. Whenever any mem- ber of the Association fails to comply with the mandatory interline passenger accounting rules, or declines to abide by decisions of the Interline Passenger Accounting Arbitration Committee, the facts shall be reported to the Secretary. All parties interested shall be given opportunity of stating their side of the case. If the facts sub- mitted conclusively sustain the charge made, the Secretary shall notify the officer directly in charge of such matters for the carrier interested; and if the Secretary does receive, within twenty days, from such officer, advice to the effect that the specific rules or deci- sions have been and will be observed or enforced, the Secretary shall informally notify those carriers directly concerned accordingly. If the Secretary does not receive information regarding the observance of the rules as herein set forth, the Secretary shall bring the facts to the attention of the chief accounting officer of the carrier at fault ; and, if the Secretary does not receive, within twenty days, specific advice from the chief accounting officer that the rules or decisions have been and will be observed or enforced, the Secretary shall issue a circular to all members of the Association stating that such and such a railroad has not been and is not observing or enforcing such and such a mandatory rule or decision. 359. Interline Passenger Accounting Arbitration Commit- tee. This Committee shall consist of three members directly in 264 ACCOUNTING PROCEDURE— 1922 EDITION charge of passenger accounting, one member from the eastern terri- tory, one member from the western territory, and one member from the southern territory. Such Committee shall be appointed by the President after each annual meeting and shall serve until the next annual meeting. 360. Substitute in Case of Interest. If any member of the Interline Passenger Accounting Arbitration Committee shall be inter- ested in any question referred to such Committee, or shall, for any other reason, be unable to serve, the President shall appoint disinter- ested members of the Association eligible as substitutes for those interested or unable to serve. If the interest of the President in the specific case is such as to disqualify him for making the appointment, then the appointment of a disinterested member shall be made by the First Vice President, or, if the First Vice President be unable to serve for the same or any other reason, then the appointment shall be made by the Second Vice President. 361. Completing Arbitration Work. The Interline Passenger Accounting Arbitration Committee shall have thirty days, in addition to its regular term of service, in which to complete the arbitration of such matters as have been submitted to it by the Secretary prior to the annual meeting. 362. Duties of Interline Passenger Accounting Arbitration Committee. This Committee shall consider and act upon all matters involving interpretation of the R. A. O. A. Mandatory Interline Pas- senger Accounting Rules and involving disputes arising regarding the application of such rules. 363. No Equity Powers. The Interline Passenger Accounting Arbitration Committee shall have no equity powers but shall decide upon the evidence contained in the papers. The decision of a ma- jority of the Committee shall be binding upon the parties involved. In giving decisions or awards the Arbitrators shall give decision on each and every question submitted and such decision shall be ex- plicit and consistent so that it may be carried out. 364. No Cause of Action. When no cause of. action lies under the rules, the Interline Passenger Accounting Arbitration Commit- tee shall so decide. In such cases the $10.00 Arbitration Fee shall be charged to the carrier or carriers arbitrating without cause. 365. Statements to Be Submitted. A comprehensive state- ment based upon the evidence in the papers shall be made and the points upon which a decision is desired shall be definitely stated. This shall be done over the personal signature of the officer directly PASSENGER— MANDATORY 265 in charge of the interested department of the carrier desiring arbitra- tion. All papers shall then be forwarded to other interested carriers for them to attach similar statements. 366. Numbering Papers. Each paper included in the file shall be numbered in the upper right corner by the carrier submitting for arbitration, commencing with number one on the first paper at the bottom of the file. 367. Communication Between Interested Carrier and Arbi- trators Prohibited. No direct communication, oral, written or printed, shall be allowed between members interested in an arbitra- tion before, during, or after such arbitration, and any member of the Interline Passenger Accounting Arbitration Committee in con- nection with such arbitration, save and except as herein made and provided. Any necessary communication for a proper purpose shall be made through the Secretary, and when he is in doubt as to the propriety thereof, he shall refer the matter to the President and be guided by his decision. 368. Carrier Refusing to Submit Statement Not Released. In the event of any carrier refusing to present a statement of its case, such refusal must be made in writing over the personal signa- ture of the officer directly in charge of the interested department. Such refusal to present its statement or argument shall not release any carrier from its liability under the decision of a majority of the Arbitration Committee. 369. Preferred Attention Required. When papers are sub- mitted as provided herein, they shall receive preferred attention by each carrier, fifteen days being allowed each carrier in which to prepare brief and forward its argument and papers. 370. Papers Returned to Carrier Requesting Arbitration. When all carriers interested have stated their case or refused to do so, the papers shall be returned by the last carrier to the carrier requesting arbitration, which carrier shall then forward the papers at once to the Secretary, first ascertaining that all rule requirements have been complied with and that the papers are in as neat a con- dition as possible. 371. Method of Forwarding Papers. All arbitration papers shall be forwarded by express, registered postal mail, or registered railroad mail. The carrier forwarding the papers shall prepay all necessary charges. 372. Arbitration Fee. A fee of $10.00 shall be charged for each arbitration, such fee to be advanced by the carrier asking arbi- 266 ACCOUNTING PROCEDURE— 1922 EDITION tration, and must accompany papers to the Secretary of the Associa- tion. 373. Arbitration Fund, How Disposed Of. All fees received for arbitrating claims shall be kept by the Secretary of the Associa- tion in a separate fund. $1.Q0 of the fee for each arbitration .shall be credited to the general fund of the Association, and $3.00 for each arbitration participated in by them shall be paid for each member of the Arbitration Committee. 374. Procedure of Committee, Etc. When the foregoing re- quirements have been complied with (as to which the Secretary of the Association shall be the judge), the Secretary shall attach his acknowledgment of the arbitration fee and forward the papers to a member of the Interline Passenger Accounting Arbitration Com- mittee, not the chairman, who shall render his award in the case, ■ and forward the papers with his award to the other member of the Arbitration Committee, not the chairman, who shall render his award and forward his award and all papers to the chairman. The chair- man shall render his award and forward the award of the Arbitra- tion Committee, together with all papers to the Secretary, who shall return all the papers together with the award rendered by the Arbi- tration Committee to the carrier from whom he received them orig- inally. Each member of the Arbitration Committee shall send to the Secretary a carbon of his letter of transmittal to the next mem- ber of the committee. The Secretary shall notify each carrier in- terested the result of the decision of the Interline Passenger Ac- counting Arbitration Committee. 375. Arbitration Fee, How Apportioned. The charge for arbitration shall be borne by the carrier or, carriers against which the decision is given and shall be apportioned by the Interline Pas- senger Accounting Arbitration Committee at the time decision is rendered. Note. — -The R. A. O. A. Standard Passenger Forms prescribed above are shown on pages 307 to 352 of this book. PASSENGER— RECOMMENDATORY DEFINITION OF TERMS 376. Description of Traffic. Local — Traffic moving over the line of one carrier only. Interline — Traffic moving over the lines of two or more carriers. SETTLEMENT FOR INTERLINE PASSENGER REVENUE 377. Forms. The following R. A. O. A. Standard forms are used: 1. Report of Interline Passenger Traffic — Ticket Sales. (Mandatory.) 2. Report of Interline Passenger Traffic — Excess Baggage Collections. (Mandatory.) 3. Claim for Correct Proportions. (Mandatory.) 4. Tracer for Unreported Interline Passenger Traffic Items. 5. (Abolished.) 6. Report of Interline Passenger Traffic — Statement of Cor- rections. 7. Statement of Interchangeable Mileage or Scrip. (Manda- tory.) 8. Advice of C. O. D. Baggage Forwarded. 9. Report of Interline Passenger Traffic — Tickets Exchanged for Orders or Tickets of Other Carriers' Issue. (Mandatory.) 10. (Abolished.) 11. Statement of Diverted Tickets. 12. Report of Interline Passenger Traffic — Summary. 13. Agent's Monthly Report of Local Ticket Sales. 14. Agent's Monthly Report of Interline Ticket Sales. 15. Agent's Monthly Report of Local Excess Baggage Collec- tions. 16. Agent's Monthly Report of Interline Excess Baggage Col- lections. .17. Waybill for Milk and Cream Traffic— Collect. 17-A. Freight Bill for Milk and Cream Traffic— Collect. 17-B. Waybill for Milk and Cream Traffic — Agent's Copy — Collect. 17-C. Waybill for Milk and Cream Traffic— Auditor's Advice — Collect. 17-D. Shipper's Receipt for Milk and Cream Traffic — Collect. 267 268 ACCOUNTING PROCEDURE— 1922 EDITION 18. Waybill for Milk and Cream Traffic— Prepaid. 18-A. Delivery Notice for Milk and Cream Traffic — Prepaid. 18-B. Waybill for Milk and Cream Traffic— Agent's Copy- Prepaid. 18-C. Waybill for Milk and Cream Traffic— Auditor's Advice- Prepaid. 18-D. Shipper's Receipt for Milk and Cream Traffic — Pre- paid. 19. Agent's Abstract of Milk and Cream Shipments and Empty Cans Forwarded. 20. Agent's Abstract of Milk and Cream Shipments Received. 378. Date for Forwarding Reports. Reports of interline tickets and excess baggage collections to foreign carriers should be mailed not later than the last day of the succeeding month. 379. Separate Reports for Each Class of Traffic. Separate reports should be rendered for ticket sales, tickets issued on Gov- ernment transportation requests, tickets exchanged for tickets of other companies' issue, corrections, excess baggage collections, and totals thereof should be recapitulated on R. A. O. A. Standard Form No. 12. 380. Reporting Extension Forms. In reporting interline tickets composed of extension forms, the issuing carrier should give the forms and numbers of extension tickets to all carriers interested, as well as the through fare and other particulars provided for in the R. A. O. A. standard forms. The forms comprising the through ticket should be shown on separate lines in route order. 381. Reporting Multi-Destination Forms. When reporting interline tickets of the same form to different destinations, the num- bers to each destination should be shown. 382. Reporting Single Destination Forms. When reporting interline tickets of the same form to same printed destination the opening and closing numbers should be shown and the total number should be accounted for either by report of revenue or showing the numbers of void tickets or other information to enable complete accounting for the number of tickets indicated by the opening and closing numbers. 383. Tickets Used Short of Destination. In the re-division of revenue on an interline ticket, used short of destination, the un- used portion being redeemed, interested carriers should be allowed by readjustment their correct proportions of the fare covering the trip for which the ticket was actually used. PASSENGER— RECOMMENDATORY 269 384. When it develops that a ticket has been used short of desti- nation and no claim filed for refund of unused portion, report of the ticket to all carriers interested should be made and allowed to stand, pending claim by purchaser of the ticket. TICKETS AND BAGGAGE CHECKS ISSUED IN EX- CHANGE—METHOD OF HANDLING IN AGENCY ACCOUNTS 385. The use of exchange orders should be restricted to actual and unavoidable necessity. 386. Scrip Exchanges. Ticket and Baggage Checks issued in exchange for scrip, should be taken into Agency accounts at tariff fare or rate and so reported to accounting department. 387. Forwarding Scrip Detachments. The scrip detachments, accompanied by detail statement, should be forwarded to the audit office periodically or at the close of the month, in accordance with the requirements of the individual carrier, credit for a like amount to be taken on monthly or periodical statement of account. 388. Exchange for Orders, Etc. Tickets and excess baggage checks issued on prepaid orders, Government orders, exchange or- ders, and in lieu of other tickets where exchange is authorized should be reported without value, the description of such pre- paid orders, Government orders, exchange orders, etc., to be shown opposite the entries to which they apply on the agent's monthly sales report to the audit office and' enclosed therewith as authority. 389. Blank Destination Forms of Tickets. It will be found desirable to use blank destination forms of tickets in exchange for prepaid orders, Government orders, exchange orders, etc.. to fa- cilitate the reporting of such tickets as separate items. 390. Issuing Carrier's Initials on Show Scrip. The name or initials of issuing carrier should be printed on strip portion of scrip or mileage furnished to Show Companies. TICKETS ISSUED ON GOVERNMENT TRANSPORTATION REQUESTS 391. Tickets issued on Government Transportation Requests should be reported to interested carriers with revenue in the current month, such items to be transcribed on separate sheet marked "Gov- ernment," the total to be included in regular report. 392. Settlement of Disputed Items in Government Bills. When bills, as rendered by carrier honoring transportation requests, are reduced by the Government, any necessary adjustment with in- 270 ACCOUNTING PROCEDURE— 1922 EDITION terested carriers will be made through subsequent interline reports, it being understood that the honoring carrier will act for the inter- ested carriers in respect to items in dispute. The acceptance of amounts allowed by the Government should not debar any interested carrier from taking up the disputed items through the honoring car- rier and requiring subsequent settlement therefor. Items which are liable to be disputed by the Government, should be stated in sep- arate bills, in order not to delay payment of accounts which will not be questioned. 393. Facing Tickets Issued on Government Requests. Tickets issued on account of the U. S. Government should be faced with the words "U. S. Gov't" and tickets issued on account of an individual State should be faced with the name of the state con- cerned — e. g., "State of " (Ga.-Georgia). BAGGAGE COLLECTIONS— METHOD OF REPORTING 394. Reporting Baggage Items. The issuing carrier shall indi- cate on Report of Interline Passenger Traffic — Excess Baggage Col- lections (R. A. O. A. Standard Form No. 2), such items as baby cabs, dogs, bicycles, etc., in order that these may be distinguished from the other collections. 395. C. O. D. Collections on Baggage Forwarded. The agent of the forwarding carrier should report to his Auditor, in the usual manner, the checking of excess baggage, stating that a C. O. D. check has been attached for the collection of the charges at destina- tion. 396. C. O. D. checks should be used only on baggage under check, that is ordered forwarded, or when checked through by transfer companies, as in such cases there does not seem to be any other method of providing for collection of excess due. C. O. D. excess checks should show full information as to number of passengers, gross weight, excess weight, rate per cwt, and total excess charges. 397. Classification of C. O. D. Collections on Baggage. C. O. D. Collections on baggage should be divided into three classes — viz. : (a) Legitimate excess baggage charges accruing from start- ing point to destination, which are to be collected at destination on account of inability to exact the customary prepayment. (b) Legitimate transportation charges which may have been accrued to point of reshipment, or storage charges on the baggage. PASSENGER— RECOMMENDATORY 271 (c) All other charges which are advanced by forwarding agents and for which baggage is held at destination for security. 398. Charges Advanced by Forwarding Carrier. Charges which have accrued to point of reshipment, or storage charges on the baggage, may be advanced by the forwarding carrier and included in the amount of C. O. D. Such advances should be permitted only by special instructions from the general baggage agent and may be deducted from the agent's report of collections. 399. Standard Form of C. O. D. Check. A standard form of C. O. D. baggage check, agreed upon with the American Association of General Baggage Agents, is recommended. 400. Advice of C. O. D. to Terminal Carrier. When baggage is forwarded under a C. O. D. check to a point on the line of another carrier, the accounting department of the forwarding carrier should notify the accounting department of the terminal carrier on R. A. O. A. Standard Form No. 8, giving the number of the check, stations from and to, date of issue, and total charges. In exceptional cases where the circumstances warrant, the detail of the charges and the route of the shipment may also be shown in manner prescribed. 401. Responsibility for Correctness of C. O. D. Charges. In case an error is made in the charges on C. O. D. baggage, the for- warding carrier should be held responsible for the correctness of the rate and the extensions, but baggage received under C. O. D. check should be weighed by the agent of the terminal carrier, and if under- weighed by the forwarding carrier, the terminal carrier should ma"ke the necessary additional collections. 402. Wire Service in Connection with Forwarding Baggage. The association recommends that the service charge for the use of company wires or telephone, incident to the forwarding of baggage, be collected from the passenger at the time that the service is per- formed, and further, that in the exceptional cases when this is not possible the charges be covered by C. O. D. check and collected at destination, such charges to be reported back to the initial carrier by the collecting carrier in the usual manner. TRACING FOR UNREPORTED TICKETS AND BAGGAGE COLLECTIONS 403. Tracers for unreported tickets and baggage items should be carefully reviewed by competent clerks before forwarding. Sepa- rate tracers should be rendered for 272 ACCOUNTING PROCEDURE— 1922 EDITION 1. Tickets that are not found reported. 2. Tickets reported "Exchanged — Revenue later." 3. Excess baggage checks. 4. Each C. O. D. baggage check. 404. It is desirable to withhold tracers for tickets stamped for the last day of the month, where the numbers indicate that the sales are running consecutively, and in all probability tickets will be reported in the succeeding month. 405. Answering Tracers and Claims. Tracers for unreported tickets and claims on account of erroneous proportions should be answered at the earliest possible date. Tracers for answers to claims for unreported tickets should not be sent until a period of sixty days has elapsed after rendering the original tracer. Tracers for answers to claims for erroneous propor- tions should not be sent until a period of ninety days has elapsed after rendering the original claim. Tracers for replies should be explicit, showing claim or tracer number, date rendered, and the month's busi- ness to which they pertain. 406. Disputed Items Due to Change in Fare to Gateway. Where the fare to the gateway has been changed and the through fare has not been changed and there is a question as to whether the new or old fare to the gateway should be used as a prorating factor, the passenger traffic officials of the interested carriers should decide whether or not the basis agreed upon should be made retroactive. .407. Division of Revenue on Tickets Validated Short of Destination. In the division of revenue on round-trip tickets vali- dated short of destination, each case should be decided on its merits, by the passenger traffic departments of the carriers interested, and settlement made accordingly. SETTLEMENT FOR OMNIBUS TRANSFERS 408. The value of omnibus transfer coupons at line junction points, in the absence of any agreement to the contrary, should be considered as an arbitrary in the division of the interline fare and settlements therefor should be placed, as far as possible, on the same basis as the settlements between railroads, and to effect that result, each carrier should make its own settlement for the transfer coupons of its own issue. 409. In respect to interline transfer coupons at points beyond the line of the issuing carrier, the delivering carrier should redeem such PASSENGER— RECOMMENDATORY 273 coupons, receiving in the division of the interline fare the proper arbitrary to cover such redemption. INTERLINE PASSAGE TICKET 410. Final Destination on Each Coupon. The final destina- tion should be indicated on each coupon of all interline tickets issued and each coupon should also show the full route traveled by passenger 411. Prominence Should be Given to Name of Carrier Over Which Coupon Reads. The name of carrier over which the coupon of an interline ticket is valid should be printed in bold type at the top of coupon, to attract the first attention of the conductor or gate- man to whom the ticket is presented. The name of the issuing carrier should be printed at the bottom of the coupon. 412. Uniform Interline Ticket. The Association urges upon all carriers the adoption of a uniform interline ticket, in order that there may be a uniform place on all tickets for the punching of y 2 , 2nd class and B C, thereby facilitating the work of selling agents, con- ductors and of the accounting department. PREPAID TICKET ORDERS 413. Limitations. The use of prepaid ticket orders should be restricted to cases of actual and unavoidable necessity. 414. Standard Form of Ticket Order. A uniform prepaid order for handling interline prepaid ticket business is practical and desirable, and the form submitted by the Joint Committee of this Association and the American Association of Passenger Traffic Officers is recommended (R. A. O. A. Standard Form No. 21, Parts 1, 2, 3 and 4). Prepaid orders should be issued at the time deposit is accepted, and an advice notice should be sent to the Passenger Traffic Department of the carrier on which the order is drawn. 415. Cash Delivered on Prepaid Orders. The practice of issu- ing orders for the delivery of cash in addition to tickets should be discontinued, and the purchaser requesting the transmission of cash should be directed to the usual channels for the transaction of such business, such as the postoffice, express companies, banking institu- tions, etc. If, however, order calls for delivery of cash, the amount of cash should be shown on the order separate from value of ticket. 416. Ticket Deliveries on Telegraphic Requests. Interline Ticket Deliveries on Telegraphic requests should Be handled through the General Passenger Agents of interested carriers. 417. Collection of Proper Charges. As a general proposition the 274 ACCOUNTING PROCEDURE— 1922 EDITION honoring agent should be held responsible for the collection of proper charges on tickets furnished in connection with prepaid orders, and if it is evidenced from the prepaid order that sufficient funds have not been deposited, the honoring agent should collect the additional amount. Where ticket deliveries are covered by telegraphic requests, same should be made to show the amount on deposit, instructing the agent to collect the difference, if any, when furnishing the ticket. GOVERNMENT TRANSPORTATION 418. Publication of Net Cash Fares. The Association urges the publication, by joint action, of the various traffic committees and associations with the Quartermaster General's Department, of a tariff of net cash passenger fares, and divisions of same, covering the prin- cipal points between which Government business ordinarily moves. 419. Through Transportation Requests. In accordance with the decision of the Comptroller of the Treasury, dated December 20, 1901, to the effect that "If the Government desires to secure the advantages of through rates, it should provide therefor by the issuance of through transportation requests." Carriers should refuse to accept settlement by the Quartermaster's Department involving payment on the proportion of through fares applying from point of origin to final destination, where more than one transportation request was issued to cover the service, and in all cases insist upon reference of the accounts concerned to the Account- ing Officer of the Treasury Department, for audit and settlement conformable with the Comptroller's ruling — i. e., on the basis of the regularly established local fares applying between the points specified on each transportation request. 420. Accounts to be Rendered on Government Blanks. Blanks for rendering accounts against the Government may be obtained by application to the Government Printing Office, and car- riers should use Government blanks. 421. Attendants Accompanying Government Shipments. Where, under the provisions of the freight tariff, additional charges are assessed for attendants accompanying U. S. Government freight shipments, the issuance of passage tickets should be dispensed with in all instances and the transportation of such attendants should be covered by endorsement on the government bill of lading and on the original freight waybill. The terminal carrier should include the value of such transportation in bill against the government together PASSENGER— RECOMMENDATORY 275 with the freight charges covering the shipment, transfer the amount of the attendant's fare to passenger account to enable the passenger auditor to report out proportions to interested carriers on interline movements through the medium of interline passenger traffic report in the current month whenever possible. 422. Transporting Less Number Than Called for on Trans- portation Order. The Association recommends that where in the honoring of Government Transportation Orders for party movements it is definitely known that there is a lesser number of men than called for by the order, the party ticket be issued for the actual number of men to be transported and endorsement to this effect made on the Government Order for the information of the audit office. 423. If the exact number of men in the movement is not known the party ticket should be issued for the number of men as called for, conductors to endorse all such tickets as to the number carried whether the full number is carried or not; such endorsements to be certified by the officer in charge. 424. Where a conductor finds that the number of men in the movement exceeds the number called for by the party ticket issued to cover, he should require the commanding officer to furnish him with a certificate, described below, to be turned in to the audit office and handled in accordance with the Government requirements. I certify that. (Rail or sleeper transportation — state class) has been furnished by (State initial carrier or sleeping car company) for in addition to the (Enlisted men or officers) (State number) called for on Transportation Request No issued by for enroute from to (State Command) Per Date , 19 Commanding. 425. This Association does not favor the plan of furnishing both individual tickets and a party ticket on the same transportation request. 276 ACCOUNTING PROCEDURE— 1922 EDITION CORPSE— TRANSPORTATION OF 426. The Railway Accounting Officers Association concurs in the plan adopted by the Traffic Officers which provides for the use of a passage ticket for the transportation of a corpse, such ticket to be exchanged for a regular excess baggage check, endorsed "corpse," or a corpse check, at the point of shipment. Checks so exchanged should be reported to interested carriers with- out value, as "Exchange — Coupon Enclosed," showing on interline excess baggage report description of ticket lifted, forwarding coupon with report. PASSENGER TRAFFIC STATISTICS 427. Computing Average Revenue per Passenger. In com- puting the average revenue per passenger and per passenger mile, only such revenue should be applied as has been credited to Account 102. 428. In compiling passenger and passenger-mile statistics cover- ing business at other than regular fares, each extra fare for drawing- room or stateroom occupancy, and each clergy fare, half-fare, or other reduced fare, should be considered as representing one pas- senger carried full distance. COMPILATION OF PASSENGER TRAIN EARNINGS The following are the methods (according to available informa- tion) used by the limited number of carriers that compile train earnings : 429. Compiling the number of passengers carried one mile col- lectively by classes or otherwise, for each trip, and applying thereto the appropriate average revenue per passenger per mile as derived from passenger traffic for the corresponding month of the previous year or as obtained from other sources based on experience. 430. Computing the daily train earnings for the various classes of tickets by applying the tariff fares to the collections assorted in station order, from and to, by conductors, with certain deductions from the home and foreign interline revenue, so derived in order to bring the figures more closely to the net proportions received on this class of traffic. In some instances it was found that the information as above, under both methods, was compiled from detailed reports rendered by conductors to show the stations, from and to, which transportation was honored. PASSENGER— RECOMMENDATORY 277 Calculating machines are used to good advantage in compiling train earnings. 431. In addition to the foregoing, some carriers arrive at the approximate train earnings, satisfactory for their purposes, by simply counting the number of passengers handled on a given train and applying thereto an arbitrary average fare per passenger based on experience. INTERLINE TARIFFS 432. Fare ; to Take Effect Only on First Day of a Calendar Month. The various passenger traffic associations are requested (except in the case of special fare sheets on tariffs issued to cover conventions, excursions, etc.) to make all interline tariffs effective only on the first day of a calendar month, where practicable. 433. Arrangement of Stations. Interline tariffs should be arranged to show the fares to all stations in alphabetical order, and by states. TICKET STAMPS 434. Standard Size and Arrangement of Impressions. Dat- ing stamps should be uniform, the border impression of die to be rectangular or oval, size 1% by 1% inches, so as to permit the use of plain type in die and dates. The name of the company should appear at the top, the name of the station at the bottom, and the date in the center. Sample impressions: NORTH & SOUTH R.R. (Date) (Name of Station) When a ticket is sold on one date for use on some subsequent date, both the date of sale and the date on which it is good for passage should be clearly indicated on the contract and each coupon of the ticket. 278 ACCOUNTING PROCEDURE— 1922 EDITION INTERLINE TICKETS DIVERTED OR EXCHANGED EN ROUTE 435. All exchanges to be made with the approval of the Pas- senger Traffic Department, either under specific or general authority, lifted tickets to be sent by the agent to the auditor's office promptly with any specific authority that might have been issued. All corre- spondence relating to the diversion of revenue or other adjustments to be conducted between the accounting officers of the interested car- riers, who should keep their respective traffic officials informed of such transactions to the extent of their individual requirements. The full particulars including the reasons for the exchange should be set forth in all communications, copies to be sent to all concerned, the exchanging carrier to be held responsible for the legality of the exchange and need not enclose copy of doctor's certificate where exchange was made on account of illness. 436. Exchanges Account of Illness or Errors of Issuing Agent. Tickets exchanged account of illness, insufficient coupons, errors in limits, etc., should be reported to interested carriers with- out revenue and description of lifted tickets should accompany the report. 437. Carriers may, if considered preferable, forward coupons in advance with letter advising as to the exchange, a copy of the letter being furnished the originating carrier. 438. When exchange is made account insufficient coupons the coupon covering two or more lines should be retained by exchanging carrier. 439. Tickets Honored Without Exchange. Where tickets with insufficient coupons are honored without exchange, the terminal carrier should address a letter to the issuing carrier requesting that revenue be reported the same as though proper coupons had been provided, sending a copy to all interested carriers. 440. Sale of Tickets via Erroneous Line. Where at joint offices a ticket of a given line's issue is used in error in selling to a point on or reached via the line of another carrier represented at the joint office, the agent should be required to report the value of the ticket to the road whose issue of ticket was used, such carrier to in turn report to the honoring line through monthly interline ticket report. Where cases of this kind are made a matter of correspond- ence, copies of letters should be sent to all concerned. 441. Exchanges via Different Routes. Account missing con- PASSENGER— RECOMMENDATORY 279 nections, through car service, etc. Send the lifted coupons to the issuing carrier with request that they report all revenue thereon, be- yond the point of exchange, to the exchanging carrier with the un- derstanding that where the exchanging carrier cannot make a proper division of revenue that the selling carrier will, upon special request in individual cases, furnish such sub-division beyond the point of exchange. 442. Tickets diverted without exchange will be handled in the same general manner as outlined in the foregoing. 443. The initial carrier will, in each case where revenue has been reported out to interested carriers, forward the lifted coupons to sus- tain deductions. 444. The exchanging carrier should include in regular report on R. A. O. A. Standard Form No. 9 to each interested carrier, its pro- portion accruing beyond the point of exchange, showing also name of issuing carrier, point of origin, full description of the ticket lifted, and the through fare, for month in which revenue is received from initial carrier. 445. Optional Route Exchanges. Adjustment of revenue to be made between the carriers interested in the optional route ar- rangement, with the understanding that if separate coupons are pro- vided for the optional route, only such portion of the ticket will be exchanged. In event that coupons beyond the optional route are lifted and exchanged through error or otherwise", same will be sent to the carriers over which they read with request to look to the is- suing carrier for revenue report and accept free report of the ticket issued in exchange. If the exchange is made over two or more lines within the optional route arrangement, the exchanging carrier will request the line or lines over which the ticket originally read to report the revenue accruing between the points of exchange within the optional route arrangement and in turn reapportion the revenue to carriers interested on the ticket issued in exchange. The adjust- ment of revenue on account of tickets diverted without exchange will also be made between the interested carriers. ACCOUNTING BY PULLMAN COMPANY FOR SURCHARGE COLLECTIONS 446. The Committee on Passenger Accounts of the Railway Accounting Officers Association held a conference with the account- ing representatives of the Pullman Company, at Chicago, 111., August 18-19, 1920, and made the following arrangements for reporting to 280 ACCOUNTING PROCEDURE— 1922 EDITION rail carriers by the Pullman Company of surcharge collections made on and after August 26, 1920. 447. The Pullman Company will report monthly to each indi- vidual rail line its proportion of surcharge collections on a mileage pro-rate based on the actual mileage traveled by Pullman passengers, this allocation to be made from trip reports (diagrams) received from Pullman conductors covering tickets lifted and cash collections. 448. The report will be rendered by the Pullman Company and forwarded to rail carriers within sixty days after close of month; for example, report of September, 1920, will be forwarded prior to December 1, 1920. 449. The report will show the rail carrier's proportion of all sur- charge collections, by trains, for each Pullman line operating over the line of the rail carrier. For example : North and South Railroad No. and Name of Pullman Line. 1234 Chicago & Jacksonville 5678 Chicago & Atlanta 6789 Chicago & Louisville Surcharge collections from movements of extra cars in regular Pull- man lines will be included in monthly report to the specific line. Surcharge collections from Pullman cars in special train movements will be shown as separate items in the monthly report. 450. The Pullman Company will render, for statistical purposes, a separate report to each rail carrier, showing the intrastate surcharge collections separately by states and by Pullman car lines ; the car- riers to make such distribution by states, etc.,- of the interstate reve- nue surcharge collections as may be necessary to meet their require- ments. 451. Settlement for each month's account will be made at the time the monthly reports are rendered. 452. Unless otherwise advised, the Pullman Company will render their reports to the carrier's officer shown in the Official Guide as receiving interline ticket reports. 453. The accumulation of unrefunded and undistributed sur- charge collections (on Pullman tickets which were sold but not hon- in Nos. Amount 3 $ 870.47 4 885.15 17 820.20 20 830.00 25 1,322.65 32 696.15 PASSENGER— RECOMMENDATORY 281 ored or redeemed) will, at the close of each year's business, be apportioned to all rail carriers pro rata on the basis of surcharge collections reported during the same year. PROCURING SURCHARGE REVENUE FOR ESTIMATED EARNINGS AND MONTHLY STATISTICS 454. The Pullman Company is in a position to furnish the amount of their sleeping and parlor car earnings by roads for previous years, which would afford a fair basis for estimating the current surcharge collections. Aside from this, some of the carriers are resorting to the plan of setting up their surcharge collections daily on an esti- mated basis by arbitrarily establishing a fixed number of passengers carried in sleeping and parlor cars for each car operated on the various Pullman car lines on their road and extending the total of such pas- sengers by trains and districts as required by l-3c per mile, which is about equivalent to the amount of the surcharge. Other car- riers require their conductors to render trip reports of the number of paying passengers handled in sleeping and parlor cars from which passengers carried one mile are compiled and extended at l-3c, or the actual rates of surcharge are applied to the conductors' reports which show the points between which passengers are transported. UNIFORM METHOD FOR HANDLING MILK TRAFFIC 455. The following systems of handling milk traffic are in general use among carriers : The Waybill System of prepaid and collect shipments. Ticket System which is distinctly prepaid, and Combination of Tickets and Waybills. 456. The Waybill System. Shipping order and waybill to be issued for each and every shipment, also acts as waybill at non- agency stations. This is in the nature of a bill of lading and is made out in part by shipper and completed by train baggageman who makes out a daily forwarded report with two carbons, one of which is a waybill and goes to receiving agent with waybill portion of ship- ping order, one portion going to shipper and the other forwarded to Auditor of Passenger Accounts. 457. Agents insert numbers on the above. At larger stations shipping order is used and agents make fanfold waybills with printed 282 ACCOUNTING PROCEDURE— 1922 EDITION numerals which act as waybills, receipt for charges paid, agent's rec- ord and audit record. These forms are used both on collect and pre- paid shipments and are printed so as to handle all classes of milk products. Agents make both received and forwarded abstracts daily. 458. Four part waybills made in three forms, viz., for collect ship- ments, for prepaid shipments, and train baggagemen (which are so marked and used as collect only) are used entirely. All stations are furnished with both prepaid and collect forms. The waybills are made in carbon. Forwarding agent retains one part for his record. This part also acts as a receipt from consignor. Another part is given to shipper and acts as his receipt for shipment, and also re- ceipt for charges if prepaid. Parts one and two are given to train baggageman who signs as "O. K." and delivers both parts to re- ceiving agent who secures consignee's receipt for shipment on part one. Receiving agent signs part two and delivers to consignee. This part acts as receipt for charges, if any. Part two must be returned by consignee to agent to secure free return of empty cans. Train baggagemen use the collect waybills for shipments received at non- agency stations, and forward parts three and four to Auditor of Passenger Accounts, and deliver parts one and two to Receiving Agent. Train Baggagemen also use these waybills for any over or astray shipments. All agents make both received and forwarded abstracts monthly. Forwarding agents report collect waybills as without value. Receiving agents also report all prepaid waybills received as without value. Total of abstracts is added to local ticket report. 459. Ticket System. By the use of Ticket System there are two forms used: Card tickets which are identical to the card tickets used for transporting passengers. They are printed for 5-6-8-10 gal- lon cans or cases, usually a different color for each denomination of container. Tickets are sold in any quantity in bulk and are attached to each can by shipper or forwarding agent. Empty cans are re- turned free to consignor shown either by brass plate or painted on can. 460. Tags are issued as tickets and sold in any quantity in bulk and attached to each can by consignor or forwarding agent. Tags are made in three parts, part one for audit office advice, part two to carry cans to destination, and part three is left attached to can for consignee's use for free return of empty cans. 461. One system provides for collection of tickets by train bag- PASSENGER— RECOMMENDATORY 283 gageman who issues waybill to each destination. Receiving agent secures receipt and reports it on monthly abstract to Auditor of Pas- senger Accounts. Agent's report is used as check on train baggage- man and forwarding agent. 462. Another plan is for train conductor to collect and punch tickets and forward with train collections. 463. All business handled by ticket system is prepaid. 464. In reporting sales of milk tickets, separate sheet of Local report is used, or a separate report headed "Milk and Cream." Tick- ets are listed and checked the same as local card ticket sales. 465. All revenue is credited to account No. 109. Total sales are included on agent's monthly balance sheet as separate item headed "Milk and Cream" or included with local ticket sales, or as sep- arate unit or trial balance to Auditor of Miscellaneous Accounts. 466. Combination of Tickets and Waybills. Where a com- bination of Waybill and Ticket System is used, agents sell tickets for prepaid shipments, and waybill made in two parts is used for collect shipments only. Tickets are collected by train conductor and forwarded to Auditor of Passenger Accounts with train collections. 467. The waybill is checked by train baggageman who turns over to train conductor, who signs and forwards to Auditor Passenger Accounts with train collections. Receiving agent accounts for waybills on monthly balance sheet. 468. Uniform Method of Handling Milk and Cream by Waybill. For handling by Waybill System, the Railway Accounting Officers Association suggests five-part fanfold waybill, size Sy 2 x8", in two forms — R. A. O. A. Standard Form No. 17, A, B, C, D, for Collect Shipments (White) R. A. O. A. Standard Form No. 18, A, B, C, D, for Prepaid Shipments (Yellow) and printed so as to designate sizes of cans, etc. The five parts to be used as follows : Part 1 (original) to accompany shipment and act as receipt from consignee. Part 2 to accompany shipment and act as receipt for consignee and as authority for free return of empty" cans. Part 3 to act as bill of lading, with standard BL rules printed on back, and record of shipment to be retained by forwarding agent. Part 4 for audit office advice to be forwarded daily to Auditor of Passenger Accounts by agent. 284 ACCOUNTING PROCEDURE— 1922 EDITION Part 5 to act as shipper's receipt both for commodity and charges paid, if prepaid. All waybills to be printed in numerical order and furnished agents by general passenger office, and record kept of stock. Forwarding agent to make bills with carbon, turning over to train baggageman parts 1 and 2 with shipment. Secure signature of shipper on part 3 and retain in office for use in making up daily or monthly abstract and for office record. Part 4 to be forwarded daily to Auditor of Passenger Accounts. Give part 5 to shipper ; jf charges are prepaid, part 5 must bear agent's signature. Train baggageman to check and sign original and leave both parts with receiving agent. Receiving agent will secure signature of consignee on original, or part 1, and forward to audit office with abstract, either daily or monthly. Receiving agent will deliver to consignee part 2 which should bear his signature if charges are collected. When empty cans are returned, shipper must present to receiving agent part 2, who will then return free, issuing prepaid form. This part 2 to be attached to part 4 forwarded to audit office. Train baggagemen to be furnished the collect form only, and to be used by them at non-agency stations and for any over or stray shipments. Receiving agent to handle the same as billed from regular station. Train baggagemen will send parts 3, 4 and 5 to audit office. Both forwarding and receiving agents to abstract all waybills, both prepaid and collect whether for shipments or the return of empty cans. Shipments forwarded. At the end of each month agents using this system will make abstract, R. A. O. A. Standard Form No. 19,. showing in consecutive number order all prepaid waybills issued dur- ing the month. Enter these in left hand portion headed "Prepaid Shipments," and in right hand portion headed, "Collect Shipments" enter, also in consecutive number order, all shipments forwarded on collect basis. Total of "Prepaid Shipments" column to be entered on and included in total of monthly local ticket report or entered as a separate item on monthly balance sheet. This abstract when received in audit office should be checked with original portion of waybill which is collected and returned to audit office by agents receiving the shipments. Shipments received. Agents will make abstract, R. A. O. A. Standard Form No. 20, of all waybills received, showing "Prepaid Shipments" and "Collect Shipments" separately as provided for on PASSENGER— RECOMMEND A TORY 285 blank, waybills to be returned with abstract and total of amount (Collect Shipments) entered on and included in total of monthly Local Ticket. Report or entered as separate item on monthly balance sheet. This abstract when received in audit office should be checked against forwarded abstracts from issuing stations and any errors or omissions handled by correction. 469. Uniform Method of Handling Milk and Cream by Ticket and Tag System Combination. Prepaid shipments to be handled by duoform tickets (one part printed for shipment and one part printed for return of empty can) printed in various colors to designate size of can, etc. Forwarding agent to make up abstract similar to baggage waybill, and hand tickets to train baggageman who will check and forward part one to Auditor of Passenger Accounts. Part two he will turn over to receiving agent to cover free return of empty can. Tickets to be sold in any quantity and reported the same as local card tickets. C. O. D. shipments to be handled by four part tags : Part 1 to be given to shipper who must present to agent to secure empty can when returned. Part 2, audit office advice, to be forwarded with abstract. Part 3, to be detached by receiving agent upon collection and delivery of shipment. Part 4, left attached to can to act as ticket for return movement, but must be detached and filed by receiving agent. Part 3 to be forwarded to audit office with abstract. C. O. D. tags should be supplied to train baggageman for use in case of over, astray shipments, and shipments received at non-agency stations. Revenue derived from milk and cream traffic should be credited to Account No. 109. 286 ACCOUNTING PROCEDURE— 1922 EDITION STATION ACCOUNTING FORMS AND PRACTICES 470. The Association recommends the following: R. A. O. A. Standard Form No. 22. (Book) Station Record of Daily Sales of Card Tickets and Record of Local Ticket Stock and Baggage Checks. R. A. O. A. Standard Form No. 23. (Book) Station Record of Passenger Receipts and Disbursements. R. A. O. A. Standard Form No. 24. (Book) Station Record of Daily Interline Ticket Sales. R. A. O. A. Standard Form No. 25. (Book) Station Record of Interline Tickets Furnished, Sold, Returned and On Hand. R. A. O. A. Standard Form No. 26. (Book) Daily Balance Sheet for Large Depot Offices. R. A. O. A. Standard Form No. 27. (Book) Cashier's Daily Balance Sheet — Consolidated Ticket Offices. R. A. O. A. Standard Form No. 28. (Sheet) Ticket Seller's Tally Sheet — Medium-sized Stations. R. A. O. A. Standard Form No. 29. (Sheet) Ticket Seller's Tally Sheet — Large Depot Offices. R. A. O. A. Standard Form No. 30. (Book) Ticket Seller's Sales Slip — Consolidated Ticket Offices. 471. These forms are recommended for use at any ticket office or station having ticket sales and will provide a practical and con- venient record of such transactions. Singly or in combination they are adaptable to offices of every class and may be assigned to large or small stations, depot and consolidated offices, etc., as determined by local conditions and the judgment of individual carriers. 472. The use of these records and other features pertaining to the passenger station accounts are herein explained in detail and under ordinary conditions will be found suitable for the guidance of employees. 473. R. A. O. A. Standard Form No. 22 (Book) Station Record of Daily Sales of Card Tickets and Record of Local Ticket Stock and Baggage Checks. In making entries in this record the destination of all one-way, half and round-trip card tickets should be transcribed in column 1. The fare should be inserted in column 2, entering the form or description of the tickets in column 3, and the commencing number as represented by the closing number for the previous month in column 4. After disposing of the card tickets in this manner, the particulars of other forms of local tickets should be entered in regular order as prescribed, the destinations to PASSENGER— RECOMMENDATORY 287 be entered in column 1 in connection with forms that are printed to specific destinations, on account of which the fare may be inserted for convenient reference, the intention being to accumulate only the daily sales of card tickets in this record, the remainder being provided to keep record of the stock of local tickets and revenue baggage checks used daily, the particulars of which should be transcribed in the receipts record (R. A. O. A. Standard Form No. 23). 474. In entering the particulars of book tickets, the following order should be observed: Single passage one-way, half, round trip, ministerial, one-way party, round trip party, special forms of one-way and round trip tickets, commutation and scrip books. 475. At the close of the first day's sales the closing number of the card tickets should be entered in column 5, the number of tickets sold in column 6, and extended to the amount of the fares in column 7. In the case of large offices having a considerable number of card tickets and equipped with calculating machines the individual ex- tensions as to the amount of fares may be dispensed with; such amounts for the day as divided by sections should be accumulated by the use of the machines to a total at the bottom. This procedure should be followed throughout the month, the closing numbers in each instance to represent the ticket that is left in the case so that the subtraction of the commencing number on the first day from the closing number on the second day, also the difference between the closing numbers from day to day, would represent the number of tickets issued. Where tickets are spoiled the actual number sold should be entered in space provided and directly above, the number void should be circled. 476. At the close of the month the total number sold should be entered in column 8, as represented by the difference between the commencing number in column 4 and the closing number on the last day of the month, entering the number of void tickets in circle immediately above the entry as to the number sold for the month, thus balancing the total number issued for the month. The fare should be entered in column 9 and the total sales in column 10. 477. For book tickets including special forms, etc., the closing numbers should be entered daily in column 5 and the number used in column 6, circling the void tickets by special entry as explained in the foregoing. The amount column will be dispensed with, which will permit of bringing this information with respect to card tickets to a total at the bottom of the sheet without drawing a line at the end of the card ticket entries to make this segregation. 288 ACCOUNTING PROCEDURE— 1922 EDITION 478. As additional tickets are received or unused stock is returned, entries as to the date, commencing number and closing number should be made in columns 12, 13, and 14, respectively. Considera- tion should be given to such entries when carrying forward the high- est number on hand to column 11 for the succeeding month. 479. Agents at stations where the baggage collections are handled jointly with other matters should carry in this record their stock of excess baggage checks, etc., and agents at small stations also having on hand a limited supply of interline tickets shall record the stock herein. 480. This record should be kept up daily in every respect, the entries to be made with pen and ink. 481. Where business is of considerable volume, the stubs of all forms of tickets should be arranged in form and consecutive number order through the month, to overcome delay in the preparation of monthly reports. 482. When entering the "Number of tickets sold" on the 9th, 17th and 25th, agents will find it convenient to fold the edge of the sheet over the blank margin so as to bring the "Closing Number" column for these dates opposite the "Closing Number" column of the previous date. 483. Carriers may find it desirable to make weekly subdivisions in this record to facilitate the rendering of reports by agents on this basis. 484. It is suggested that the cross line ruling be made four lines to the inch with heavy guide lines every fifth line on this form. 485. R. A. O. A. Standard Form No. 23. (Book) Station Record of Passenger Receipts and Disbursements. The first entry to be made in this record is the total of the card ticket sales. The date should be entered in column 1 ; the word "Card" in column 2, omitting destinations, columns 3, 4, 5 and 6 to be left blank and the total card sales as transferred from the Record of Card Ticket Sales (R. A. O. A. Standard Form No. 22) to be entered in column 7, with the total receipts on this account in column 20. 486. Next in order should be the one-way book tickets, the stubs of which should be assorted in order, making one entry of the tickets to the same destination, the form to appear in column 2, the destina- tion in column 3 with separate numbers in column 4, the number of tickets in column 5, the fare in column 6, the extension on this basis in column 8, and the total carried into column 20. 487. This same procedure should be followed for other destina- PASSENGER— RECOMMENDATORY 289 tions of the same form and in like manner with respect to other forms of one-way book tickets, after which half and round trip book tickets should be transcribed as to form, destination, separate numbers, number issued, fare, etc, entering the amount of sales in columns 9 and 10, respectively, and the total receipts opposite each class in column 20. 488. Where tickets are issued in exchange and accounted for without value a separate line should be used for such entries, using available space in column 1 to insert description of authority. This would apply in like manner to tickets issued at reduced fares. 489. Following the sales of book tickets entries should be made in columns 11, 12, and 13, with respect to commutation, special forms, ministerial, milk, Scrip Book sales, etc., in the order mentioned. 490. The sales of parlor and sleeping car tickets, where service is operated by the carrier, should be entered in columns 18 and 19, the particulars as to the form, destination, separate numbers, number of tickets issued and fare in columns 2 to 6 inclusive. Separate account should be kept of Pullman sales in records prescribed by The Pullman Company. 491. At stations where the particulars as to destination, etc., of book ticket sales are transcribed on ticket seller's tally sheets, such particulars may be dispensed with in this record, the sales on this account to be entered in the aggregate for each form in the Record of Daily Sales of Card Tickets and Local Ticket Stock (R. A. O. A. Standard Form No. 22). The total sales of the book tickets should be transferred from the Local Ticket Stock Record (R. A. O. A. Standard Form No. 22) by classes to the appropriate columns in this record. 492. After the local tickets have been recorded in this record the particulars of interline tickets should be transcribed, entering the sales in column 14 and the total receipts in column 20. 493. At stations where the volume of interline business justifies and the particulars of interline sales as to destination, etc., are transcribed on ticket seller's tally sheet, a special record is pro- vided in which the sales opposite the respective forms may be entered in the aggregate together with the closing numbers and the number sold daily. Under such an arrangement the total interline sales should be transferred from the special record to column 14 and the amount to column 20 of this record. 494. At stations where the baggage account is handled by the same agent the particulars of local and interline excess baggage 290 ACCOUNTING PROCEDURE— 1922 EDITION collections will be transcribed in this record, the amount of the local collections in column 15, the interline in column 16, and total in column 20. 495. Vending and Weighing Machine collections, Accident In- surance receipts, etc., should be entered in column 17, with appro- priate notation in column 3 to explain such entries, all in turn to be carried to the Total Receipts column 20. 496. After the particulars of all receipts have been transcribed as outlined in the foregoing the separate columns should be footed on the line below the last entry, showing the totals in red ink. 497. The sales for the second day of the month should be tran- scribed in the same manner as those for the first day and these added to the red ink totals of the first day, proceeding in like manner throughout the month. Periodical totals as required can be obtained by subtraction. 498. At exclusive ticket offices except as otherwise provided, this record will also serve the purpose of a cash book, using column 21 to enter the miscellaneous credits, such as correction sheets from the accounting office, etc., and remittances to be entered in column 22, the total disbursements in column 23, this to balance after the closing remittance has been made with column 20, Total Receipts. 499. The amount of debit correction sheets received from the accounting office should be added to the Total Receipts for the month and such amount should be included in the closing remittance. 500. At joint freight and ticket offices the total receipts in Pas- senger accounts should be carried daily to the appropriate column of the station cash book. 501. It is suggested that the cross line ruling be made four lines to the inch with heavy guide lines every fifth line on this form. 502. R. A. O. A. Standard Form No. 24. (Book) Station Record of Daily Interline Ticket Sales. This record, with the exception of the caption, is arranged identically the same as R. A. O. A. Standard Form No. 22, "Daily Sales of Card Tickets and Record of Local Ticket Stock and Baggage Checks"; and in many cases it may be found desirable to combine the two, using the one record for both purposes. However, it is thought desirable to desig- nate it separately in outlining explicit instructions in connection with entering and recording interline ticket sales. 503. This record is provided for use of agents at consolidated ticket offices and large depot ticket offices where the particulars of interline ticket sales are transcribed on tally sheets or sales slips by the ticket sellers. PASSENGER— RECOMMENDATORY 291 504. Forms and commencing numbers of all interline tickets based on the closing numbers for the previous month should be transcribed in this record each month in columns 3 and 4 respectively. In column 1 the destinations of printed forms should be inserted and the ticket fares in column 2. At the close of business for the first day, the closing numbers of all forms used should be inserted in column 5, the number issued in column 6, the aggregate of the fares for each form, regardless of destination, in column 7. 505. Under this plan the total of the interline ticket sales as repre- sented in this record for each day should be transferred in a lump amount to columns 14 and 20 of the Receipts Record (R. A. O. A. Standard Form No. 23), depending on the tally sheets or sales slips for the particulars of such sales. 506. Where tickets are spoiled the number sold should be entered opposite the closing number and the number of spoiled tickets circled immediately above such entry with notation "Void." 507. Where two or more forms are used to make up a through ticket the receipts in connection therewith should be entered opposite the lowest numbered or lettered form in accordance with the arrange- ment of the individual carriers, making notation in the Amount column "Ext." opposite the other forms, denoting that these were used as an extension or part of another ticket. 508. Where tickets are. issued in exchange and reported without value entry should be made in the Amount column "Exchange." Where part of the numbers of a given form, on the same date, are issued with revenue and others exchanged, the revenue items should appear on the line in the lower half of the space with the number exchanged immediately above. 509. This plan should be followed daily throughout the month. 510. At the close of the month the total number of tickets sold and the total number issued in exchange or used as extensions, as out- lined in paragraphs 5 and 6, should be entered in column 8, the fares in connection with the printed forms in column 9, and the extensions opposite such items in column 10. In these columns the receipts in connection with other forms sold to various destina- tions should be cross-footed from the record, these entries, showing the receipts by forms of all the interline tickets, to serve to balance the monthly interline ticket report. 511. As additional tickets are received or unused stock is returned, entries as to the date, commencing number and closing number should be made in columns 12/13, and 14, respectively. Considera- 292 ACCOUNTING PROCEDURE— 1922 EDITION tion should be given to such entries when carrying forward the highest number on hand to column 11 for the succeeding month. 512. At stations where this record is used, no additional record of interline ticket stock on a monthly basis will be necessary, the closing numbers of all tickets on hand to be carried forward to the last day of the month whether or not there were any sales. 513. Where business is of considerable volume the stubs of all forms of tickets should be arranged in form and consecutive number order throughout the month to overcome delay in the preparation of monthly reports. 514. It is suggested that the cross line ruling be made four lines to the inch with heavy guide lines every fifth line on this form. 515. R. A. O. A. Standard Form No. 25. (Book) Station Record of Interline Tickets Furnished, Sold, Returned and On Hand. This record is to be used at offices where the particulars of the sales are not transcribed on ticket seller's tally sheets or sales slips and Record of Daily Interline Ticket Sales is not in use. 516. The forms of all interline tickets, arranged alphabetically or in consecutive number order, as prescribed, should be entered in this record, in column 1, on the first day of January each year, carrying forward the commencing numbers in column 3 based on the closing numbers of the previous year. The highest number on hand should be entered in column 2 from the record of the previous year, taking into consideration additional tickets that were furnished during the year. Where the lots of tickets do not run consecutively, two or more lines should be used in connection with the same form in making entries on this account. These entries should be made from the record of the previous year and checked against the case. 517. At the close of the sales for January and each month there- after the closing number of each form should be entered in column 4 under the month from the monthly interline ticket report before same goes forward and these numbers checked against the case. 518. As additional stock is received or unused stock is returned, entries as to the date, commencing and closing numbers should be entered in columns 5, 6, and 7, respectively. 519. It is suggested that the cross line ruling be made four lines to the inch with heavy guide lines every fifth line on this form. 520. R. A. O. A. Standard Form No. 26. (Book) Daily Balance Sheet for Large Depot Offices. This sheet is provided for use in summarizing the accounts for the various carriers repre- sented at large depot ticket offices. Where it can be arranged to PASSENGER— RECOMMENDATORY 293 have one depository for all the cash, same should be temporarily credited by the bank to the depot account and disbursed on the fol- lowing day for the credit of the various railroads based on the particulars of the distribution to be furnished by the agent. This will overcome the confusion that results in attempting to remit on an estimated basis for the credit of the various roads on the date that the business is handled and permits of depositing substantially all of the funds on hand. 521. It is suggested that the cross line ruling be made four lines to the inch with heavy guide lines every fifth line on this form. 522. R. A. O. A. Standard Form No. 27. (Book) Cashier's Daily Balance Sheet — Consolidated Ticket Offices. These sheets are arranged for summarizing the ticket sellers' sales slips, entries to be made on the numbered lines 1 to 50 to correspond with the number of the sales slip, using two or more columns for the sales of a given seller in event that more than one book is used. These entries should be made by the cashier through the day as time permits in order to facilitate the closing of the account at the end of the day. After the columns have been footed by the aid of calculating ma- chines, the totals of these should be brought to the recapitulation and the grand total sales for the day determined. 523. Under the head of Station Assets on the debit side, entry of such amounts as are due the agency for the value of tickets furnished on credits that are temporarily authorized in emergencies, etc., should be made. Under the head of Station Assets on the credit side, entry of remittances received covering previous debits on this account, should be made, deducting the total of these from the total debit in order that the net debit may be carried forward. In such instances reference should be made in the date column of the record where the debit occurred as to the date of payment. 524. The total sales, without distributing same by roads, should be entered in space provided to be added to the balance brought for- ward as represented by the cash and scrip on hand from the previous day and miscellaneous items, if any, to represent the total debit. On the credit side the total remittances should be entered in space provided without distribution as to roads. To this should be added the net debit of the station assets and the amount of scrip and cash on hand, the latter to be listed in detail, making the total credits at the bottom. On the following day after the accountant has had an opportunity to determine the sales for each carrier, same should be charged on the record opposite the names of the respective carriers 294 ACCOUNTING PROCEDURE— 1922 EDITION and the total remittance distributed by roads to conform to the sales, the bank to be notified through the usual, form of remittance slips to credit the amounts to the respective carriers. Under this arrangement the bank should be requested to temporarily place to the credit of the consolidated ticket office all remittances on the date that same are received and on the following day when advice is received to charge this account and credit the respective carriers. 525. It is suggested that the cross line ruling be made four lines to the inch with heavy guide lines every fifth line on this form. 526. R. A. O. A. Standard Form No. 28 (Sheet) Ticket Seller's Tally Sheet — Medium-sized Station. These sheets should be used at medium-sized offices where there is more than one ticket seller. 527. The sales of card tickets should be entered first, followed by the one-way single passage and half-book tickets, round-trip book, ministerial, one-way and round-trip party, special forms of one-way and round-trip tickets, commutation, and scrip books. The particu- lars of these as to destination, separate numbers, fares, amount, etc., should be transcribed in the manner as provided, making sub-totals in column covering the sale of the various kinds of tickets, this to represent the total receipts. 528. These sheets are provided with space for summarizing the total sales for the period that a ticket seller is on duty, the amount of cash received from the agent as change, any overage in cash, and the total collections for the day to be receipted for by the agent as same is turned in by the ticket seller. Space is also provided for ticket seller's receipt to the agent for the amount of cash received for change. 529. As the combined sales for the sellers are recorded in the various records as provided, these should balance with the total as represented by the combined total of the ticket seller's tally sheets for the day. 530. The ticket sellers' tally sheets should be carefully preserved as part of the station records. 531. It is suggested that the cross line ruling be made four lines to the inch with heavy guide lines every fifth line on this form. 532. R. A. O. A. Standard Form No. 29. (Sheet) Ticket Seller's Tally Sheet — Large Depot Offices. These sheets are arranged to take care of the sales of the various lines represented in large depot ticket offices and should have the destinations printed thereon under the respective captions, card tickets, half-card tickets, PASSENGER— RECOMMENDATORY 295 round-trip card tickets, and other tickets with printed destinations, allowing blank space for the sales of local book tickets, party tickets, scrip books, interline tickets, etc., as illustrated; the fare also to appear opposite the printed destinations. 533. At the close of each period the ticket seller should enter the number of tickets of the various kinds that are sold to each destina- tion from the stubs, after which the sheets should be turned over to the machine operators for accumulating the totals of the various collections without entering the individual extensions, the ticket stubs to be turned over to the accountant with the tally sheet and the cash remittance to the agent or cashier, as the case may be. 534. R. A. O. A. Standard Form No. 30. (Book) Ticket Seller's Sales Slip — Consolidated Ticket Offices. These slips, consecutively numbered from 1 to 50, with designating number for each book, should be furnished to ticket sellers by the accountant as required, record to be maintained to show the numbers of the books furnished to the various sellers. 535. The sales slips should be used in connection with the issuance of tickets of any description whether or not cash is collected. When tickets are issued in exchange the particulars of the order or other authority should be entered on blank line below the description of the tickets with notation "Exchange'' in the amount column. 536. Original and duplicate together with the cash, scrip or order received from the purchaser should be turned in to the cashier, who should stamp the duplicate and return to the seller at the time as evidence of having received the remittance, the duplicates to be turned in by the seller with his stubs to the accountant at the close of the period. 537. The original and duplicate of all sales slips issued should bear an impression of dating stamp used by ticket seller. CONDUCTORS' CASH COLLECTIONS AND BALANCES 538. Apparently all roads issue numerically numbered cash fare receipts to conductors through the Division Superintendent's Office, which are handled in the same manner as tickets which are issued to agents. The conductor's receipt for the stock which he receives is forwarded to the Passenger Accounting Officer for record and verification of the stock issued. Cash fare receipts are generally either of the duplex form with detachable coupon or one which is cut with some patent device similar to the Joslin cutter. When cash fare is collected, one portion of the ticket is intended to be given 296 ACCOUNTING PROCEDURE— 1922 EDITION to the passenger and another portion accompanies the conductor's trip report. 539. The record of cash fares made by the conductor on his trip report supported by the portion of the Cash Fare Receipt which accompanies same furnish the basis from which the conductor's account is charged in the audit office. 540. Disposition of Cash Collected by Conductors. Con- ductors dispose of cash collected by depositing with or remitting to : (a) Ticket receivers stationed at various terminals, who are under jurisdiction of the Passenger Accounting Officer; (b) Local agents designated as "Depository Agent"; (c) Certain designated banks or direct to the railway com- pany's Treasurer. 541. One plan where ticket receiver's offices are operated requires conductors whose runs terminate where receiver's offices are located, to personally deposit with the receiver all reports, ticket collections, and cash ; and conductors whose runs do not terminate at such points forward their reports, ticket collections and cash to the nearest ticket receiver by express. The ticket receiver keeps a conductor's journal, in which is entered each train reported for each date. Opposite this entry is shown the name of the conductor and the total amount of cash collected on the run. A duplicate of this book is prepared in sheet form and forwarded to the Passenger Accounting Officer as soon as all reports for the day's business have been entered. The ticket receiver remits the collections daily to the bank. Advice of the amount remitted is reported to the Passenger Accounting Officer on blank which shows distribution of the total by Divisions and dates to which they apply. A record of conductor's cash reports is also maintained in the audit office, which is balanced with ticket receiver's daily and monthly reports. Monthly balance sheet is rendered by each ticket receiver. 542. Another plan provides that where conductor's runs are such that they do not reach the ticket receiver's offices, they deposit cash with designated ticket agents. In either case, conductors prepare a receipt for the amount of cash deposited. When deposited with the ticket receiver, receipt is prepared in duplicate; when deposited with ticket agent, it is made in triplicate. When cash is deposited with agent, the conductor receives two copies of the receipt, one of which he forwards to the ticket receiver attached to his report, which the ticket receiver forwards to the Auditor. In both cases a copy of the receipt reaches the audit office. Rates, extensions and additions PASSENGER— RECOMMEND A TORY 297 are verified in the ticket receiver's offices. When this is completed, ticket receivers transcribe from conductor's cash reports to ticket receiver's daily cash reports, the cash collected by each conductor, showing conductor's name, numbers of the trains run by him, and the total amount of cash collected on each train. The cash deposited with ticket receivers and that deposited with ticket agents is shown in different columns. The ticket receiver's daily reports, when totaled and summarized, together with the conductor's reports, are for- warded to Auditor. A complete audit is made in the Auditor's office of all reports rendered by ticket receivers. All remittances made by ticket receivers are verified and those deposited with ticket agents are checked with the receipts. A complete audit of all remittances is accomplished by report received from the Auditor of Revenue, show- ing all amounts deposited with the Treasurer, whether deposited direct with ticket receiver or with ticket agent. 543. Where ticket receiver's offices are not maintained and certain stations are designated as depository stations, the conductor is re- quired to turn over the cash at the end of each run or round trip. The depository agent issues a receipt in duplicate, — the original is given to the conductor and duplicate is retained by the agent. Some roads require the agent to stamp and sign a form of receipt which is printed on the conductor's trip report, which indicates to the Accounting Department the date on which remittance was deposited with the depository agent, and makes it possible to check the de- pository agent's account; and also requires the agent to issue, in duplicate, a form of receipt, which is numerically numbered, and which enables the Traveling Auditor to readily audit cash deposited with the agent. The depository agent makes daily report to the Accounting Department, giving the conductor's name, train number, date, and amount received to cover each train. The totals of each daily report are carried to a monthly recapitulation, which depository agent forwards . to the Accounting officer, the agent carrying the total debit to his station balance sheet. 544. Journal and Ledger Accounts — Conductors. Generally when conductors' reports are received in the audit office, the totals are transferred to the conductor's journal sheets; in some instances the cash fare stock being transferred to the journal sheet at the same time. The remittances are credited on the journal sheets direct from daily reports forwarded from depository stations or from con- ductors' remittance tickets which have been certified by the company's Treasurer and accompanied by statements more or less in detail when 298 ACCOUNTING PROCEDURE,— 1922 EDITION remittances are made direct to banks for credit to the Treasurer's account. Such statements, as a rule, reach the Passenger Account- ing officer through General Auditor or Auditor of Revenue. Remit- tances and reports are crossfooted daily. Total of the remittance column is balanced with total of daily reports received from deposi- tory agents. The totals of "Report" and ".Remittance" columns are transferred by conductors and operating divisions to a conductor's ledger — a space being provided to show remittance in transit and balance not remitted from the previous month, total collections for the current month, total debit, total remittances for the current month, remittances in transit and balance not remitted for the current month. The "Balance Not Remitted" column necessarily covers cor- rections and short remittances. The cash fare stock is transferred from conductor's journal to conductor's stock record. 545. Some lines maintain an individual conductor's journal and ledger, and merely carry to a recapitulation sheet the total of con- ductors' collections in order to make proper credit to revenue account. 546. One line maintains a conductor's journal and ledger, but does not post the total of remittances of each individual conductor. Conductor's trip reports are checked against agents' daily report of remittances to ascertain that the actual amount shown on con- ductor's report has been remitted by the depository agent. Only the actual total of the report is shown on conductor's journal. Columns are provided for "Over" and "Short" and date adjusted. Only debits and credits are entered after the "Total Cash Collected." 547. Some roads do not require conductors to submit an account current or balance sheet, while others require conductors to submit a daily or monthly account current. In one case the conductor's account current is prepared in the audit office and mailed monthly to the conductor, — the debits being entered in the Passenger Accounting office, the balance sheets then sent to Auditor Station Accounts, who enters the credits and the balance due (to or from), and returns balance sheets to the Passenger Accounting office for mailing to the conductors. TRAIN AUDITING AND PROTECTION OF TRAIN CASH REVENUE 548. There are various methods of train auditing in effect among carriers, some of which involve having the auditor assume full charge of collecting transportation on trains; others are conducted by the so-called check system under which the auditor boards the PASSENGER— RECOMMEND A TOR Y 299 train at intermediate points and examines the transportation in the hands of the conductor and in this way determines whether or not all passengers have been properly provided with ticket or equivalent. Some carriers employ a plan of working up from their train earnings cumulative averages by conductors, train runs, etc., both as to cash returns and ticket revenue for subsequent action, based on compari- sons, in connection with which they also have a limited number of train auditors who make the collections on given runs to establish standard averages. In addition to the train audit systems that are in use, carriers generally employ special representatives who give preferred attention to the proper collection of and accounting for cash fares. RECORD OF TICKET STOCK 549. It is the general practice for ticket's to be furnished to agents by the Passenger Traffic Department and copy of invoice sent to Accounting Department. Agents sign original invoice and forward to Accounting Department. 550. For tickets withdrawn from agencies, a call-in-slip is pre- pared in Passenger Traffic Department, original forwarded to agent and copy to Accounting Department. Original call-in-slip is trans- mitted by agent with tickets to Accounting Department. Tickets- are checked in Accounting Department and original call-in-slip receipted and returned to agent for his file. 551. A record is maintained in Accounting Department of tickets furnished to agents and issued or returned by them. On some lines, the same form is used for recording cash fare receipts and supplies of a similar nature, furnished to and issued by train conductors, also meal checks furnished to and issued by dining-car stewards. In crediting tickets, etc., issued, the closing number only is shown, ex- cept when a new series is started. Cash fare receipts, etc., issued by conductors and meal checks issued by dining-car stewards are not recorded by days, but summarized for each month. 552. An inventory of ticket stock on hand at station is prepared in Accounting Department, for use of traveling auditors when agen- cies are transferred, also when check is to be placed on stock. 553. Agents are required to furnish annually to Accounting De- partment, statement of ticket stock on hand which is checked with Accounting Department records. On some lines, agents are fur- nished with the same form of record sheets as are used in Accounting Department and forward their stock records to the Accounting De- 300 ACCOUNTING PROCEDURE— 1922 EDITION partment at the close of each calendar year for verification and return. 554. Record of Local Ticket Stock. On some lines local ticket sales are not credited on stock records maintained by Accounting Department, but agents are required to show on their local reports, commencing numbers of all forms on hand whether sales have been made or not. Commencing numbers for each month are checked against the closing numbers for preceding month. All local tickets furnished to agencies are charged on stock records and when series is closed out, notation is made against that item on stock record, by rubber stamp or otherwise. 555. Combination Local Ticket Stock and Sales Record. On some lines, a loose-leaf record is maintained in Accounting De- partment for printed destination consecutively numbered local tickets ; which combines a ticket stock and sales record. The blank is also used for computing monthly the passengers carried one mile and amount of ticket sales to each destination. Each sheet is ruled for one year. Columns are provided for inserting distance and fare for each destination, for use in computing passenger miles and total sales. DIVISION SLIPS 556. It is the practice of carriers generally to arrange their divi- sion slips in the following manner : 1. By stations, either in geographical or alphabetical order. 2. A segregation under each selling station for the one-way, round-trip, and skeleton forms. 3. The various forms under the sub-heads arranged in alpha- betical or numerical form order. 4. Destination of each form in alphabetical order. 557. Where the condition of the work does not make it convenient for the division clerks and apportionment clerks to use the slips at the same time during the month by alternating districts, carriers re- sort to the plan of having the apportionment clerk prepare memo- randum slips covering such fares where the divisions have not been made, which are turned over to the division clerks and later put in proper place in the bundles. MISCELLANEOUS 558. All correspondence regarding the honoring, class and desti- nation of tickets, diversion or exchange of tickets when authorized by tariffs, or any correspondence in connection therewith, should be PASSENGER— RECOMMENDATORY 301 conducted direct by the department of the carrier initiating such transactions with the Accounting Department Officials, thereby sav- ing time and labor and the duplication of correspondence. 559. Stolen or Counterfeit Tickets. In case of stolen or counterfeit tickets, the carrier from which tickets are stolen, or the" carrier discovering the counterfeit, should notify carriers in interest by telegraph, giving full description of the tickets, and confirm said notice by mail. 560. Dating Interline Tickets Sold in Advance. The Asso- ciation-is of the opinion that the most satisfactory manner of handling interline tickets sold in advance is to require the agents to stamp these with their regular dating stamps showing the actual date of sale, endorsing or stamping across the face of the contract of ticket and each coupon, "Not good for passage until , 19. . .," indicating the date on which such tickets are good for passage. Double dating stamps at large offices, indicating the same informa- tion on each coupon and contract of tickets, are used to advantage, in this respect. 561. Writing Reports. The use of typewriters with adding attachment eliminates the work of footing reports. It has been found that the typing of passenger traffic reports to other carriers facilitates the work of the reporting and receiving carriers. This Association recommends this method for use by all carriers. 562. Bulletin of Lost or Stolen Tickets. Tickets lost by passengers should not be bulletined. Tickets lost in transit, lost or stolen from stock room or agencies, or which may have gotten, or may get, into circulation in a surreptitious or irregular manner should be bulletined. 563. Erroneous Collection — Locating Purchaser. Where over or under-collections have been made by agents, every effort should be made to locate the purchaser of tickets, in order to collect undercharge or refund overcharge. 564. Excess Baggage Checks. The Association recommends that the matter of providing a separate form of excess baggage check for interline business as distinguished from local business be optional with the carriers. 565. Concealed Baggage Losses. The amount paid in settle- ment of concealed baggage losses should be apportioned between in- terested carriers, including transfer companies, on a basis of the revenue derived by each, from the sale of a one-way first-class ticket between the points involved. • 302 ACCOUNTING PROCEDURE— 1922 EDITION 566. Pattern of Punch for Limiting Tickets. The Asso- ciation recommends the use of punches provided with L or O (circle) dies for indicating limits and classes on interline tickets and also for indicating routes and destinations on multi-route tickets, but the Association recommends that the O (circle) die be used in prefer- ence to the L punch. 567. Special Baggage Cars. The charges on account of special baggage cars should be included in the party ticket covering the movement and the ticket should be endorsed "Special Baggage Car Included." 568. Honoring Carrier to Retain Convention Certificates. The carrier honoring reduced fare certificates for tickets sold at reduced fares, should retain such certificates as a part of its records and as authority for such fares. 569. Checking Refunds Made by Traffic Department. Where ticket redemptions and overcharge refunds are made by the passenger traffic departments, the most practical manner of handling is to have such refunds verified by the accounting department before the drafts are issued, same to be signed, certified or countersigned by the accounting department as evidence of such verification and the supporting papers turned over to the accounting department for cancellation and file. 570. Tickets Inadvertently Issued to Point Beyond Pas- senger's Destination. When a ticket is sold to a certain desti- nation at tariff fare, but in error a ticket to a destination beyond that point is given, if it can be shown affirmatively that the ticket was used only to the destination paid for and not to the more distant place, the ticket may be reported to other carriers as if the destina- tion had been correctly stated on the ticket. In every case, authority from the terminal carrier for such reporting should be obtained, and all interested carriers advised. 571. Safeguarding Delivery of Tickets from Printers to Railroad Stock Departments. For the protection of all carriers, the Association recommends the following for the consideration of the passenger traffic associations : 572. That each carrier have a specific understanding with its ticket printers, that proper methods and care must be used in the transmission and delivery of tickets to the ticket stock departments. 573. Where printers and railroad officers are located in same city, a strong box, locked in transit, should be used; if in different cities, tickets should be forwarded in a strong box or sealed package by PASSENGER— RECOMMENDATORY 303 express. Delivery of tickets by foot messengers and in paper pack- ages should be discouraged. Ticket printers should use sealed cartons for local tickets, in order to safeguard against loss and to make it easier for traveling auditors to check ticket offices. 574. Printers' delivery wagons used for carrying tickets in pack- ages should be covered and have locked screen compartments, or a trustworthy employee should remain on wagon containing tickets. 575. Receipts in duplicate for delivery of tickets should always be required. 576. Delivery should be required within office hours and before ticket vaults are closed. 577. Use of Mechanical Appliances. The judicious use of mechanical appliances reduces to a minimum the number of actual calculations to be performed by higher salaried employees, minimizes errors and facilitates the rendering of reports and statements, all of which are in the interest of economy. It is not deemed advisable, however, in view of the great variety of forms and diversity of methods, to give specific recommendations in detail as to the use of each particular device. The following mechanical devices are being used in passenger accounting: Adding-Listing. Adding-Non-Listing. Addressing. Assorting and Tabulating. Binding. Calculating. Dating. Dictating and Transcribing. Numbering. Paper-Cutting. Pencil-Sharpening. Perforating-Punching. Perforating-Canceling. Printing and Duplicating. Stamp Affixing. Stenciling. Ticket Destroying. Ticket Tying Press. Time Recording. Typewriting. Typewriting — Adding and Subtracting. 304 ACCOUNTING PROCEDURE— 1922 EDITION Typewriting Machines with Adding Attachments. Typewriting-Billing. The more general application of these devices is indicated in the following : 578. Cylindrical Slide Rule. Consists of a cylindrical slide having both rotary and longitudinal movement within an open frame- work of equi-distant bars. Slide contains two logarithmic scales, one on each side of center. On bars are two other scales arranged in same manner as on slide. Used to advantage in interline division work, in prorating, com- puting and applying percentages, etc. (Thacher Calculator). 579. Adding, Assorting, Tabulating and Calculating Ma- chines. For arriving at original and verifying recorded footings and extensions in agents', conductors', and interline accounts, mileage statements, compilation of passenger-train earnings, computation and application of percentages, figuring passenger statistics and other work of similar character in all departments where the volume will justify it. 580. Dictating and Transcribing Machines. For dictation and transcription of correspondence. 581. Electrically Operated Ticket Perforating and Can- celing Machines. For perforating tickets, mileage and excess baggage scrip and book covers, baggage checks, meal tickets, etc., received from agents, conductors, or other carriers, thus making impossible their misuse. 582. Printing and Duplicating Machines. For printing and duplicating letters, circulars, forms, statements, etc. 583. Stenciling. For marking bound reports, packages, etc. 584. R. A. O. A. Standard Passenger Forms. The use of horizontal ruling on R. A. O. A. Standard Forms Nos. 1, 2, 6 and 9 is optional with carriers. When horizontal ruling is used, it should be spaced three lines to an inch. When horizontal ruling is not used, side line numbers may be printed six to an inch, but in typing reports, a double space must be left between each revenue item, for notations in office of receiving carrier. 1. Report of Interline Passenger Traffic — Ticket Sales [Mandatory]. 2. Report of Interline Passenger Traffic — Excess Baggage Collections [Mandatory]. 3. Claim for Correct Proportions [Mandatory]. 4. Tracer for Unreported Interline Passenger Traffic Items. PASSENGER— RECOMMENDATORY 305 5. (Abolished.) 6. Report of Interline Passenger Traffic — Statement of Cor- rections. 7. Statement of Interchangeable Mileage or Scrip [Manda- tory]. 8. Advice of C. O. D. Baggage Forwarded. 9. Report of Interline Passenger Traffic — Tickets Exchanged for Orders or Tickets of Other Carriers' Issue [Mandatory]. 10. (Abolished.) 11. Statement of Diverted Tickets. 12. Report of Interline Passenger Traffic — Summary. 13. Agent's Monthly Report of Local Ticket Sales. 14. Agent's Monthly Report of Interline Ticket Sales. 15. Agent's Monthly Report of Local Excess Baggage Col- lections. 16. Agent's Monthly Report of Interline Excess Baggage Col- lections. 17. Waybill for Milk and Cream Traffic — Collect. 17-A. Freight Bill for Milk and Cream Traffic— Collect. 17-B. Waybill for Milk and Cream Traffic — Agent's Copy — Collect. 17-C. Waybill for Milk and Cream Traffic — Auditor's Advice — Collect. 17-D. Shipper's Receipt for Milk and Cream Traffic — Collect. 18. Waybill for Milk and Cream Traffic— Prepaid. 18-A. Delivery Notice for Milk and Cream Traffic — Prepaid. 18-B. Waybill for Milk and Cream Traffic— Agent's Copy- Prepaid. 18-C. Waybill for Milk and Cream Traffic— Auditor's Ad- vice — Prepaid. 18-D. Shipper's Receipt for Milk and Cream Traffic — Prepaid. 19. Agent's Abstract of Milk and Cream Shipments and Empty Cans Forwarded. 20. Agent's Abstract of Milk and Cream Shipments Received. 21. Parti. Prepaid Ticket Order— Agent's Stub. 2.1, Part 2. Prepaid Ticket Order— To Ticket Auditor. 21, Part 3. Prepaid Ticket Order — Prepaid Order. 21. Part 4. Prepaid Ticket Order — Depositor's Receipt. 22. (Book) Station Record of Daily Sales of Card Tickets and Record of Local Ticket Stock and Baggage Checks. 23. (Book) Station Record of Passenger Receipts and Dis- bursements. 306 ACCOUNTING PROCEDURE— 1922 EDITION 24. (Book) Station Record of Daily Interline Ticket Sales. (This form, with the exception of the caption, is arranged identi- cally the same as Form 22.) 25. (Book) Station Record of Interline Tickets Furnished. Sold, Returned and On Hand. 26. (Book) Daily Balance Sheet for Large Depot Offices. 27. (Book) Cashier's Daily Balance Sheet — Consolidated Ticket Offices. 28. (Sheet) Ticket Seller's Tally Sheet — Medium-sized Stations. 29. (Sheet) Ticket Seller's Tally Sheet — Large Depot Offices. 30. (Book) Ticket Seller's Sales Slip — Consolidated Ticket Offices. Note. — The R. A. O. A. Standard Forms shown on the following pages, are reduced in size, but information is given to indicate the proper sizes when the forms are printed for use of carriers. R. A. O. A. Standard Form No. 1 Size 8j4xl4 inches NORTH & SOUTH RAILROAD AUDITOR OF PASSENGER ACCOUNTS, SLABTOWN, GA. REPORT OF INTERLINE PASSENGER TRAFFIC TICKET SALES To R. R. for the month of 19 Page. FROM TO FORM NUMBERS NO. SOLD FARE com- a CLOS'G ONE WAY HT. . , | PROPOR. TION AMOUNT REMARKS OR AUTHORITIES Line numbers to be printed at the right or left side, at trie option of carriers. (The name of the reporting carrier to be one and a half inches below the top edge of the sheet; ■ to i> the caption space to be one half inch in w I I I.I form with each carrier s convenience. ) I dth ; the width of the columns to be optional, to con- Name of rendering carrier to be inserted here. Name or initials of receiving carrier to be inserted here. Note: This form, as amended above, is effective with reports rendered for the month of January, 1923. R. A. O. A. Standard Form No. 2 Size 8j-£xl4 inches NORTH & SOUTH RAILROAD AUDITOR OF PASSENGER ACCOUNTS, SLABTOWN, GA. REPORT OF INTERLINE PASSENGER TRAFFIC EXCESS BAGGAGE COLLECTIONS To r _-_R. R. for the month of_ — _19. Paere- CHECK NUMBER EXCESS WEIGHT RATE PER 100 LBS THROUGH PROPORTION REMARKS AUTHORITIES Line number to be printed on the right or left aide, at the option of carriers. ( The name of the reporting carrier to be one and a half inches below the top edge of the sheet ; I I I I the caption space to be one half inch in width ; the width of the columns to be optional. I t. with each carriers convenience.) i i to conform Name of rendering 1 carrier to be inserted here. Name or initials of receiving carrier to be inserted here. Note: This form, as amended above, is effective with reports rendered for the month of January, 1923. Mr.. R. A. O. A. Standard Form No. 3 Size 8J^xll inches NORTH & SOUTH RAILROAD AUDITOR OF PASSENGER ACCOUNTS, SLABTOWN, GA. CLAIM FOR CORRECT PROPORTIONS No - -1SL The following erroneous proportious appear on your Report of Interline Passenger Traffic for month of 19 Please add amounts claimed to your next report, (in detail) referring to the number of this claim, or advise. (Name and Title) From Station <>"'" Honored From To Form Ticket Numbers No. of Tkts. Class Through Fare Proportions Reponed Should bo Dillerence PerTkt. Amount Due BASIS FOR DIVISIONS CLAIMED ABOVE R. A. O. A. Standard Form No. Size 8^2x11 inches NORTH & SOUTH RAILROAD AUDITOR OF PASSENGER ACCOUNTS, SLABTOWN, GA. TRACER FOR UNREPORTED INTERLINE PASSENGER TRAFFIC ITEMS. No.. Mr.. .19. Please note hereon where the following described items are or will be reported and return to the undersigned. (Name and Title) DATE FROM TO FORM NUMBERS REPORT STATION Office No. MO. YR. PAGE LINE 1 2 3 4 5 6 1 8 9 10 11 12 13 14 15 16 17 18 19 20 Item No. REMARKS R. A. O. A. Standard Form No. 6 Size 85^x14 inches NORTH & SOUTH RAILROAD AUDITOR OF PASSENGER ACCOUNTS, SLABTOWN, GA. To. REPORT OF INTERLINE PASSENGER TRAFFIC STATEMENT OF CORRECTIONS E. R. for the month of 19 Page. CORRECTED ON ACCOUNT OF TO FORM TICKET NO. NO. SOLD ONE WAY FARE CORRECTION he option of carriers. Line number to be printed on the right or left side, at th« II II (The name of the reporting carrier to be one and a half inches below the top edge of the sheet; the caption space to be one-half inch in width; the width of the columns to be optional, to conform with each carrier's convenience. ) I Name of rendering carrier to' be inserted here. Name ot initials of receiving carrier to be inserted here. 5>? z & CO Ul X O in < o < 2 -I . — CO T O •" y w Ico ■ m H 2 <>■* S* . -"o o », 2- •o ^j*; v Dim e _ CU MH » ft— o «• o *• -*-* "U ai rt S-°c3» ■"go? 0.5 M ft C u <- •"' •a o o a S3 °-C i) a) en ft £ a « ►»•** _S l-c " « 5 u rt g.a&a J3^j k..S m Gtl en *■ O M H tu - 2 » a" .a a*^ «* t§» u o -"5.t; ftMu ° io a « - u • — 03 C CD ed *** Jan." 3 o t; ca "'E 3 S; r-< WMTiliO0 a a 3 A j 1 1 1 I 1 1 _ \S g S 3 S i2 R. A. O. A. Standard Form No. 8 Postal Card — Size 5^x3% Baggage bearing C. O. D. No.- forwarded from to_. on Railroad of this Company's issue was 19. ($ for Lbs. Excess For ( " Storage Collection ( " Transfer of ( . " Advance Charges TOTAL ROUTE . 19 -Name -Title Address R. A. O. A. Standard Form No. 9 Size 8^x14 inches NORTH & SOUTH RAILROAD AUDITOR OF PASSENGER ACCOUNTS, SLABTOWN, GA. REPORT OF INTERLINE PASSENGER TRAFFIC TICKETS EXCHANGED FOR ORDERS OR TICKETS OF OTHER CARRIERS' ISSUE To. .R. R for the Month of 19__ Page ISSUING CARRIER NUMBERS COM. CLOS NO. SOLD ONE WAY THRU FARE Line numbers to be printed at the right or left side, at the option of carriers. (The name of the reporting carrier to be one and a half inches below the top edge of the sheet; the caption space to be one half inch in width ; the width of the columns to be optional, to con- form with each carrier's convenience.) Name of rendering carrier to be inserted here. Name or initials of receiving carrier to be inserted here. Note: This form, as amended above, is effective with reports rendered for the month of January, 1923. [R. A. O. A. Standard Form 12 is shown on fifth following page.] R. A. O. A. Standard Form No. 11 Size 8J^xll inches NORTH & SOUTH RAILROAD AUDITOR OF PASSENGER ACCOUNTS, SLABTOWN, GA. STATEMENT OF DIVERTED TICKETS Mr. The enclosed tickets listed below, routed via your line, were honored for transportation by the R. R. Please add the value of these tickets to your interline passenger traffic report for the current month. ISSUING CARRIER SELLING STATION HONORED BETWEEN FOR USE OF CARRIER RECEIVING STATEMENT FARE OR PROPORTION TOTAL REVENUE The width of the columns to be optional, to conform with each carrier's convenience. .DATE (Rendered in duplicate) At. AGENT'S MONTHLY REPORT .( ), for the month of (Station No.) Remarks and Authorities 1 Destination 2 State 3 Route 4 Tickets Issued Form 5 Com. No. 6 Cloe. No. 7 u c '■5 c S u £ t» E£ O m ."u o -5 < C ■8 CO P o> o eg a w « 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 26 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41, 42 43 44 RAILROAD OF LOCAL TICKET SALES 19 R. A. O. A. Standard Form No. IS Size 14x17 or 14x8% inches. -Agent Individual Numbers of Simplex or Blank Destination Tickets Sold and Void Tickets 9 Number Sold to Each Destination Total No. Issued S One Way 10 Half 11 R.T. 12 Com't'n 13 Num- ber Void 14 15 Fare 16 Amount 17 1 2 3 4 s 6 7 8 9 10 11 12 13 14 15 16 17 18 1 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 Total this sheet At. ( Station No. ) AGENT'S MONTHLY REPORT OF _) Month of Remarks and Authorities 1 Routes of Skeleton Tickets and Exchange Orders 2 Individual Numbers of Tickets Sold and Void Tickets 3 Destination 4 1 2 3 4 5 6 7 ' g 9 10 11 12 13 to 14 c 15 c IB ffl 17 © 18 19 6 20 o 21 CO o 22 23 -o 24 < 25 c 26 27 28 p 29 o 30 a 31 ,3 hi 32 33 34 35 36 37 38 . 39 40 41 42 43 44 Total this Sheet .RAILROAD INTERLINE TICKET SALES 19 B. A. 0. A. Standard Form No. 14 Size 14x17 or 14x8'/ 3 inches. -Ajrent State b Junction Point 6 Form 7 Com. No. 8 Clos. No. 9 Class 10 Fare Amount One Wav E.T. 11 12 1 2 3 4 5 G 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 . 29 30 31 32 33 34 35 3G 37 38 39 40 41 42 43 44 R. A. O. A. Standard Form No. 12 Size 8}4x7 inches NORTH & SOUTH RAILROAD AUDITOR OF PASSENGER ACCOUNTS, SLABTOWN, GA. REPORT OF INTERLINE PASSENGER TRAFFIC SUMMARY R. R. For the month of 19. ACCOUNT AMOUNT Ticket Sales Government Business Exchange Report Corrections (Add or Deduct) Total Tickets Scrip Collections Mileage Collections Excess Baggage Collections (The name of the reporting carrier to be one and one-half inches below the top edge of the sheet, the caption space to be one-half inch in width. Carriers not using this form should show similar information by rubber stamp on separate sheet of monthly ticket report. When ticket sales are written up and balanced by "Sections" in the report, the necessary number of lines may be provided and the size of the blank increased to 8^x14 inches.) GRAND TOTAL R. A. O. A. Standard Form No. 15 Size 8^x14 inches. -RAILROAD AGENT'S MONTHLY REPORT OF LOCAL EXCESS BAGGAGE COLLECTIONS Month of -. 19. -( — ) (Station No.) -Agent Check No. Destination 2 State 3 - Dogs, Baby Carriages, Bicycles and Other Articles Transported as Baggage. Collections for Excess Weight, Size and Valuation. 1 Descrip- tion 4 Rate per 100 Lbs. 5 Amount 6 Excess Weight 7 Rate per 100 Lbs. 8 Amount 9 1 2 S 4 5 6 7 8 9 10 • 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 2G 27 28 29 30 81. 32 88 34 36 36 87 38 39 Total this Sheet - R. A. O. A. Standard Form No. 1G Size ll',4xl4 or HV^xT inches. .RAILROAD AGENTS MONTHLY REPORT OF INTERLINE EXCESS BAGGAGE COLLECTIONS At. .( ...) for the Month of 19. ( Station No. ) ...Agent Check I Date 2 Destination 3 State 4 Route ( Lines and Junction Points) 5 Excess Weight Rate per 1001,bs. Amount Form Number 6 7 8 | 1 2 i 4 5 6 ! 7 8 9 10 c 11 ■o • 12 .5 13 14 u 15 tS 16 01 17 o 18 19 20 21 o 22 •o • 23 3 < 24 2S c 26 27 V 28 & 29 30 V 61 32 in 33 84 A 35 H 36 37 38 39 40 41 42 43 ■ B :> 44 ■i ■" | Total this sheet H. A. O. A. Standard Form No. 17 Size 5%x8 inches. (This form to be printed on white paper) RR WAYBILL FOR MILK AND CREAM TRAFFIC ORIGINAL WAYBILL NO. Seal Record ( 3ar No Prom._ ■SHi rvnfir Train No Date To Consignee * COLLECT GAL. MILK SKIMMED MILK BUTTER MILK CREAM POT CHEESE Condensed Milk Rate per Can or Case AMOUNT 5 i 5 1 8 /f^\ \/ i.] 10 C 1 ^ Total to Collect Shipment checked and found correct Train Master RECEIVED in good con- dition Shipment as above Date Exceptions to be Noted Consignee Per.. FREIGHT BILL FOR MILK AND CREAM TRAFFIC WAYBILL NO. B. A- 0. A. Standard Form No. 17-A Size 6%ic8 Inehw. , (This form to be printed on white paper) RR Co. Dr. Seal Record Car No. Train No. Date- Prom To Shipper Consignee COLLECT GAL. MILK SKIMMED MILK BUTTER MILK CREAM POT CHEESE Condensed Milk Rate per Can or Case AMOUNT 5 /5... -t 8 /^V J a C 10 yy- c o v*^ Total to Collect Claims for errors, loss or damage, must be promptly made in writing to Agent, accompanied by original paid freight bill. Received payment for the Railroad: ..192 Agent R. A. O. A. Standard Form No. 17-B Size 5Vfex8 inches. (This form to be printed on white paper) RR WAYBILL FOR MILK AND CREAM TRAFFIC AGENT'S COPY WAYBILL NO. Seal Record Car No. .._ Prom Shipper Consignee ... ..Train No Date To COLLECT GAL. MILK SKIMMED MILK BUTTER MILK CREAM POT CHEESE Condensed Milk Bate per Can or Case AMOUNT 5 j<^\ v^ J i s 8 10 c v-*^ Total to Collect Consignor Agent As per Conditions on back hereof. R. A. O. A. Standard Form No. 17-C Size 5^x8 inches. ^This form to be printed on white paper) RR WAYBILL FOR MILK AND CREAM TRAFFIC AUDITOR'S ADVICE WAYBILL NO. Seal Record Car Ho. Train No. .Date- Prom To Shipper.- , Consignee ,. COLLECT GAL. MILK SKIMMED MILK BUTTER MILK CREAM POT CHEESE Condensed Milk Rate per Can or Case AMOUNT 8 10 tt x V c Total to Collect Agent- Agents must forward this copy to Auditor Passenger Accounts daily. SHIPPER'S RECEIPT FOR MILK AND CREAM TRAFFIC WAYBILL NO. R. A. 0. A. Standard Form No. 17-D Size 5Vjjx8 inches. (This form to be printed on white paper) RR Seal Record Car No Train No Date. Prom To Shipper Consignee COLLECT GAL. MILK SKIMMED MILK BUTTER MILK CREAM POT CHEESE Condensed Milk Rate per Can or Case . AMOUNT 5 < r^ * ^ rc~ t 8 Yt 10 c°" Total to Collect Received for Shipment the above described property. Time Date .Agent R. A. O. A. Standard Form No. IS Size 5V2X8 inches. (This form to be printed on yellow paper* RR WAYBILL FOR MILK AND CREAM TRAFFIC ORIGINAL WAYBILL NO. Seal Record Car No. Train No. Date- Prom To Shipper Consignee PREPAID GAL. 5 10 MILK SKIMMED MILK BUTTER MILK ^ CREAM M POT CHEESE f Condensed Milk fe> \ Rate per Can or Case SL AMOUNT V Total Collected Shipment checked and found correct Train I Baggageman RECEIVED in good COn- Baggage dition Shipment as above. Master Date Exceptions to be Noted Consignee Per.. DELIVERY NOTICE FOR MILK AND CREAM TRAFFIC WAYBILL NO. R. A. 0. A. Standard Form No. 18-A Size 5^x8 inches. (This form to be printed on yellow paper) -JRR Co. Dr. Seal Record Car No. From Shipper Consignee ..Train No.. ..Date.. ..to- prepaid GAL. 8 10 MILK SKIMMED MILK BUTTER MILK CREAM it & POT CHEESE f Condensed Milk K Rate per Can or Case V sx AMOUNT V Total Collected Claims for errors, loss or damage, must be promptly made in writing to Agent, accompanied by Shipper's receipt for charges paid. Shipment delivered: .192.. Agent WAYBILL FOR MILK AND CREAM TRAFFIC AGENT'S COPY WAYBILL NO. R. A. 0. A. Standard Form No. 18-B Size 5%x8 inches. (This foim to be printed on yellow paper) RR Seal Record Car No. Train No Date Prom To Shipper Consignee _ -.. PREPAID GAL. MILK SKIMMED MILK BUTTER MILK CREAM POT CHEESE Condensed Milk Rale per Can or Case AMOUNT 10 1t $ f h x Jp V Total Collected Consignor Agent As per Conditions on back hereof. WAYBILL FOR MILK AND CREAM TRAFFIC. AUDITORS ADVICE WAYBILL NO. It. A. 0. A. Standard Form No. 18-C Size 5%x8 inches. (This form to be printed on yellow paper) RR Seal Record Car No. Prom Shipper Consignee. ..Train No. Date.. To PREPAID CAL. MILK SKIMMED MILK BUTTER MILK CREAM POT CHEESE Condensed Milk Rate per Can or Case AMOUNT 5 ^ O 8 l'-Y" fcj y v 10 -C l^ 1 ? s *L v Total Collected Agent. Agents must forward this copy to Auditor Passenger Accounts daily >.r. -4*.. *.*?.■■«* SHIPPERS RECEIPT FOR MILK AND CREAM TRAFFIC WAYBILL NO. . R. A. 0. A. Standard Form No. 18-D Size 5^x8 inches. (This form to be printed on yellow paper) RR Seal Record Car No. Train No. Date- Prom To Shipper „ Consignee PREPAID GAL. MILK SKIMMED MILK BUTTER MILK CREAM POT CHEESE Condensed Milk Rate per Can or Case AMOUNT 5 6 10 tt M ? \ v Total Collected Received payment for the Railroad: .192 Agent R. A. O. A. Standard Form No. 19 Size 9*4x14 inches. .RAILROAD. AGENT'S ABSTRACT CF MILK AND CREAM SHIPMENTS AND EMPTY CANS FORWARDED STATION MONTH AGENT MILK CREAM w u • « as-Ha I 8 3*11 I 9 ss&g o a c_ c3 a do i» •g o 3 ■E SB ai" -a d 1Kb an 2a a V V - ft aij S tS-o fl u II I S«!|8* "-.aij^ ST3SOS., ^?|« 11*3* a oE^ti .S-S-s-a* Ess- ^s^|-g| ,?tl « an5a«-S "o» ""Sag - u O g g'O'g «0»« 3 °-§2g.aS B o K ST < « k o H Q 3 < H Ul e £ _ o ffl u O «A Of U X o u K 3 H < (A (A K O H O o. bJ Q < H 00 O < O K < -i™ = ca»°4jOaja;2 :^^« £aS M „a.2 ■SKjjai rt U.M ra ^uso,- Jl R° «b la 5 **** o as 5~ SB Sfi — -S E ° ° E ^ g- s V ^ Pi v Z 13 u be s 1 u a B" T3.S a i ' c : ■go Sz 2 si o to ~ a- >.„ B oVbS s = c o § o 6 ■a - raja— r-a-a o 5 be e 3 E"' « 3 g .5 u 3 o c v „ •«3 uSou.S-sS -S -SI nl 'C„ 2^ Sir* !l|El!* •B.S SJ Ia|o--F : ."0 « ' J3_ -S a 5o 3 S Si " via ■-< si , teus-° _ , ot)^.S M *> ■8« 5 ^ SI'S'* « a ; S 3 ° y "2 Bsg-c ..a-o S . - ji . gti u .= oft " ^«°£>' 1 - .0.9 ^« ^23 oS: °° . 8^".; ^ o H « > k G 'S_ 2 «>"** 35 °«»»3 S +,* 8 .aS-oga.0 5 8 -^"eg,,-^ S : -""•>. 3 ° 5 -"a . B"oco »,»; To n o^ 'K 1 ** *« a> SP o si a „ a a**™ o£ a ■<«i fa .»s gala's S co t u o Ul K )/> K o 35 o Q. U a S £ s - i I « 1 il °n-S ■e 'S aps e « «( « 5 a § u'oB •0" n H.|S SB a. S ft? a., a-" -2" ; jdi-E < 0.2 < Hn^ooamSj 10 =v jfl •S M MO s S°.2gg = a^"< o.3b io Sa- 1 ^ : u50(£a™lsa u d j» *» ■u* jD (U 1 V c 1 O u- • *JJ2 m^ a < * £ co ■5 1 « Form 22 is a very long form and to facilitate handling is made up in signatures of four sheets — two of sheet 1 and two of sheet 2. By arranging the sheets as indicated by the illustration above, sheet 1 comes first, then two sheets 2 (one being reversed), and another sheet 1 (reversed), as shown in the illustration. When so arranged this gives a continued form covering the four leaves, beginning with column 1 and running to column 14, with columns 5, 6 and 7 repeated for each day in the month. The three short leaves are to clear columns 1-4 and 11-14. Provision is made for folding over the edge of the short leaves so that the closing numbers in column 5 can be copied in the closing number column on the opposite side of the leaf and avoid turning the leaf each time. By repeating the signatures as indicated above, the form can be duplicated as many times as desired in the book. I k z a Q b a a a E to* d z ~ k ft. is i z a a 3 < 1- z g? 2 IL oL y k UJ K < z * < J ,, So. d 2 O m k UJ h- < Z 2 < °3« z .s ii z at k LU f- < q Z r» . o N I < *8- 2 < ± SIC )i d. J t J i: 3: JH< CO k Id (- < D i- z g- < *8- u z CM k < D z " s o9„ *8 §0. u 2 CM k < Q z g* S < °5 » z 8 in CM k < a z * I < ^o„ Li. 5 o k Li § 1- z 8- X s 8 |s- k s 5 X < ,1- 3i » CM CM k HI Q h Z O * x < *8v Jg. CM k UI 1- < Q < §1" gg. 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O k 5 Q Z 3- X < ■a- jl- • k LI < (- z O ^ z < °3. l$" Kinam If 1 -SRinqsia 3 - j I^joi : BSOU-miuwH i Sleep'g Car 19 Parlor Car 18 8uoi^oai[03 _ouBjn_tij 4» M « M 8 03 a 8 K M *» .3 IS OS *^ | 1— 1 j ■a 2 " BjajpJX „ Scrip Books 13 | sia^oji „ WW 5 2 UJ [ reuaisiuiyg D l SUIJOjJ I ; repads J? 3 O ' u,jE}m___Q [Q i a : & 1 u ! £ i 1 i W _ n >* * 2 ? * Q ______ ■ - HI a h rt a Z _ ^ 3 _ o 1 D co [ i ■E t a i SO | 1 u 5 a -> « fa S ' 1 °N u » _> C g« . Sz • m __ - ■ Destination 3 i 1 - ;,» 'wi.A « „ __- __.____.._. i-s^-- a " MIL ') i l i R. A. O. A. Standard Form No. 24 (Book) Station Record of Daily Interline Ticket Sales, with the exception of the caption, is arranged identically the same as Form 22. 343 ffl 1) >< a 3 Q ■s| " --- --- * t r u z Q M ■< >. XI ■o 5 E =1 gj M •a a •2 o ►. UZ ° VO OZ ' "8 OJ ID U uz f - t 3 : Z 3 C ) 0) ft u Q J d UZ "* > o Z Si „ UZ "* UZ * III o, s ° ■* I < 22 ■* oZ r 11 HI n D C n Hi 0) • 22 ■* u z f|s|~ Ul r c l Is ■* u z z E a. c n ■D O u" 5 6 u X c b 3 ■f O a < 85 * u z 1 ■o o in s 2° ■* U Z 01 ■a a X w xi o z 3 li. a rt 05 V "5 CO u z % O Ed _ o>? " c 1 c o — — ( T o V * 1 " • < $ FORM NO. (To be inserted by individual carriers) DAILY BALANCE SHEET R.A.O.A. Standard Form No. 26 Size 8 ^ x 11 inches NORTH AND SOUTH RAILROAD JOINT DEPOT TICKET OFFICES _I92 DEBITS RAILROADS CREDITS Ucal Interline Miscellaneous Total Remittances TOTAL SALES TOTAL REMITTANCES MISCELLANEOUS DEBITS MISCELLANEOUS CREDITS Balance Brought Forward Balance Carried Forward f — TOTAL | - TOTAL «8 2" I! 6° < n < < X it (/) , i < u < E Q I < h 2i j < U> (A D 7 t < id I h h E n O "~ 3 > c 1 r 3 L CO Pi O 1 1 1U 3 1 1 1 111 J d E Ul » 1 1 E si to e u 01 ' - CM en ^ in to rs o en o - it eo s ID to r- CO ? o s CM m *r in CM CM K III J J 111 to i a u Id U] b U in 1 B j Id s id _ - U J 111 (0 - CM « ^ in to IN > en o - CM CO ■* in (O r- CO en o CM (N Si S3 CM CM r ) 1 1 1 I i 1 \ ( f i t, i / 1 1 ' j s J / 1 ^ ) s «5 eo IN % en o ^ CM co ^ w (O In en s ^ i <* j ) J (* ; ) j ( \ > j ^ in co In CO CO CO CO o ^ CM m 3 in CO N. CO en o in { R.A.O.A. Standard Form No. 28 FORM NO. Size 8)^ 1 14 inches (To to inserted by NORTH AND SOUTH RAILROAD Individual C«rrrin) TICKET SELLER'S DAILY TALLY SHEET AT ..STATION. ._ -. 192.. -- ... SELLER Road and Destination I Facn 2 Ninben af Tiekets Sold 3 Number Tickets 4 Fare 5 Amaunl 6 Sab Totals of Ticket Salaa 7 ' (■ . lack of Fin No. . Back of RAO. A. Standard Form No. 28 Hoid mi Destination i Form 2 Nunbers of Tickets Sold 3 Number Tickets 4 Fire 5 Amount 6 Sub Totals el Ticket Sales 7 - I I si * I s 1 5 1 I s s i I * 1 * i i E 1 s : o S ■B E FORM No. (To be inserted by individual r.urier) R.A.O.A. Standard Form No. 29 S&e 11x17 inches NORTH AND SOUTH RAILROAD DEPOT TICKET OFFICE AT The following is a complete statement of tickets sold by me between M and M, on „ 192... ThMMhi'illMI ..Ticket Seller Destination I No. Tkts 2 Fare 3 Amount 4 Destination 1 No. Tkts. 2 Fare 3 Amount 4 Destination l No. Tkts. 2 Fare 3 Amount 4 Cords i s— ^\~ --C Section 1 — Total — NOTE — Destinations and Fares to be printed on these sheets under the re- spective caption*. Section 6 — Total Round Trip Cards Section 4— Total Section 2— Total To.tal Half Fare Cards Total Section 5— Total Section 7— Total Section 3— Total Back c Back of R. A. O. A. Standard Form No 29 Destination 1 No. Tkts. 2 Fare 3 Amount 4 Destination 1 No. Tkts. 2 Fare 3 Amount 4 Destination 1 No. Tkts. 2 Fare 3 Amount 4 Book-One Wav - Form To Form Total To Form INSURANCE To Form To Total Form To VENDING Form To - Total Form To - Milk and Cream Form To Form To E Total Form To Form To - Total - Half-Book Form To Form To Form To Form To Form To Total R. T. Book Form To Form To Form To — Form To Total Parlor Car - - _ Total Sales Corrections - Total - — Party Tickets _ Total Corrected Total No. - No. No. — No. " Total _ Remittance Scrir" - Z ~ - ~ — ~ Tqtal R. A. 0. A. Standard Form No. 30 Size 3$4x5 inches NORTH AND SOUTH R. R. CONSOLIDATED TICKET OFFICE OFFICE. AMOUNT RECEIVED FROM PURCHASER $_ AMOUNT CHANGE DUE PURCHASER $ .RAILROAD DESCRIPTION OF TICKETS AMOUNT R. R. FORM NUMBER PULL- MAN SUR- CHARGE CHECK NO. BOOK NO. INITIALS OF SELLER TOTAL Impression of ticket seller's stamp to be made on back of orig- inal and duplicate. Original retained by cashier. Receipted Duplicate returned to seller to be turned in with ticket stubs to accountant. DISBURSEMENT INDEX Paragraph Abstracts of disbursement under authorities for expenditures, R. A. 0. A. Standard Form No. 205 716 Accepting bills with errors of small amount 594 Accounting Arbitration Committee, inter-road disbursement 598 disbursement, mechanical devices used in 769-832 for material and supplies 746 for material and supplies at storehouses 744 Action, no cause of 603 Adding and listing machines 775 and listing machines with shuttle carriage 776 machine attachment to typewriter 787 machines, non-listing 783 Addition and betterment accounting, forms for 705 Addressing machines 803 Air tubes 812 Arbitration Committee, inter-road disbursement accounting 598 fee 611 how apportioned 614 fund, how disposed of 612 work, completing 600 Attachment, adding machine to typewriter 787 Authorities for expenditures, R. A. O. A. Standard Form No. 205, Abstracts of disbursements under 716 Authorization blank for loss and damage claim 586 Automatic electric elevator : 813 Balance sheets 765 Balances, settlement of car service and per diem 588 Betterment and addition accounting, forms for 705 Bill blank, standard form of 587 Bills and vouchers 838 numbering 835-837 for ice furnished for perishable freight, standard form for 699 for small amounts, rendering 593 Bills payable or receivable, miscellaneous, index and register of 853 and receivable, recurring, index and register of 855 rendered by firms, standard form for 852 settlement of car repair 615 with errors, correcting 595 with errors of small amount, accepting 594 Binders 823 Blank, standard form of bill 587 Blanks, skeletonized 846 'Bring-up" file, central 851 353 354 DISBURSEMENT INDEX Paragraph Bureau, central, for transcribing 794, 795 central, of non-listing machines 772 for central filing 850 Buzzers and call bells 824 Calculating tables 832 Call bells and buzzers 824 Cancelling machines 811 Car repair account, foreign roads 661 bills payable, register of 657 bills receivable, register of 653 bills, settlement of 615 service and per diem balances, settlement of 588 Card index file, visible 830 punching, tabulating and electric sorting machines 792 Cards and methods of punching 624 Care of records 849 Carriage, shuttle, on listing and adding machines 776 Carrier refusing to submit statement not released 607 Carriers, mail 828 Cases, pay roll 829 Cause of action, none 603 Central bureau for transcribing 794, 795 of non-listing machines 772 filing bureau 850 Changing the rules, procedure for 596 Charges, transportation 754 Charts, non-listing computing machines 771 Check protectors 810 Chute, mail 815 Claim authorization blank, loss and damage 586 Class of service indicated by numbers 833 Classifying and pricing 748 Clay duplicator 800 Clock time daters 807 recorders , 820 Collectible in duplicate, rendering bills 590 Committee, etc., procedure of 613 inter-road disbursement accounting arbitration 598 Company shops, material manufactured in 756 Completing arbitration work 600 Comply with rules, refusing to 599 Computing and typewriting machine combined 788 machine, non-listing, charts 771 machines, non-listing 770 non-listing, operators trained for 773, 774 Correcting bills with errors 595 Cost of ice and salt for perishable freight, standard form for report- ing of v 701 Credits 648 DISBURSEMENT INDEX 355 Paragraph Cyclometer, typewriter 790 Cylinder shaving machines 793 Cylindrical slide rule 784, 785 Damage and loss to material in transit 762 to stock material 763 claim authorization blank, loss 586 Daters, time clock ; 807 Dating and numbering machines, combined 806 Dermatype stencils , 797 Devices, mechanical, in disbursement accounting 769-832 Dictating machines 793 Dictograph 825, 826, 827 Differences, plan for distributing material inventory 741 Disbursement accounting Arbitration Committee, inter-road 598 mechanical devices used in 769-832 under authorities for expenditures, R. A. O. A. Standard Form No. 205, abstracts of 716 Distributing material inventory differences, plan for 741 Distributor, radial 808 Division and multiplication machines 777-781 operators for 782 Duplicate, rendering bills collectible in 590 Duplicator, Clay 800 gelatin 799 mimeograph 796 Duties of inter-road disbursement accounting arbitration committee.. 601 Electric elevator, automatic 813 mail elevator 814 sorting, tabulating and card-punching machines 792 Elevator, automatic, electric 813 mail, electric. 814 Elimination of or change in records caused by installation of the machines 638 Employees' expense accounts 842, 843 Equipment 627 Equity powers, none 602 Errors of small amount, accepting bills with 594 Expenditures, R. A. O. A. Standard Form No. 205, abstracts of dis- bursements under authorities for 716 Expense accounts, employees' 842, 843 roll, station 841 Fasteners, paper, Spool-o-Wire 818 File, "Bring up," central 851 visible card index 830 Filing bureau, central 850 Firms rendering bills on standard form 852 Flat writing typewriter 789 Form letters 847, 848 for use in tracing for unpaid bills, standard 591 3S6 DISBURSEMENT INDEX Paragraph Form letters, of bill blank, standard 587 No. 205, R. A. O. A. Standard, abstract of disbursement under authorities for expenditures 716 No. 204, R. A. O. A. Standard, detailed report of disbursements under authorities for expenditures 709 No. 202, R. A. O. A. Standard, register and index of miscellaneous bills payable or receivable 853 No. 203, R 4 A. O. A. Standard, register and index of recurring bills payable and receivable 855 of voucher 858 standard, for billing by firms 852 for information to support bills for ice for perishable freight. 699 for reporting cost of ice and salt for perishable freight 701 Forms for addition and betterment accounting 705 Forwarding papers, method of 610 Freight, perishable, standard form for bills for ice for 699 standard form for reporting cost of ice and salt for 701 Gelatin duplicator 799 General, in 719 Ice and salt for perishable freight, cost of, standard form for reporting of 701 furnished for perishable freight, standard form for bills for 699 Index and register of miscellaneous bills payable or receivable 853 of recurring bills payable and receivable 855 file, visible card 830 In general 719 Installation of the machines, elimination of or change in records caused by 638 Interest, substitute in case of 599 Inter-road Disbursement Accounting Arbitration Committee 598 duties of 601 Inventories 767, 768 Inventory differences, plan for distributing material 741 Invoices, purchase 750 Issued material, classified statement of 766 Letters, form 847, 848 Line-a-time .' 791 Listing and adding machines 775 with shuttle carriage 776 Loss and damage claim authorization blank 586 to material in transit 762 to stock material 763 Machine, adding, attachment to typewriter 787 computing and typewriting, combined 788 Machines adapted for multiplication and division 777-781 adding and listing 775 adding and listing, with shuttle carriage 776 addressing 803 .DISBURSEMENT INDEX 357 Paragraph Machines, and results obtained as compared with former methods, saving resulting from installation ' 643 cancelling 811 cylinder shaving 793 dating and numbering, combined 806 dictating 793 electric sorting, tabulating and card-punching 792 multiplication and division, operators for 782 non-listing, adding 783 central bureau of 772 computing 770 computing, charts for 771 training operators for 773, 774 numbering 80S and dating, combined 806 period of operation and equipment employed roads using 629 transcribing 793 Mail carriers 828 chute 815 elevator, electric 814 opener, rapid 804 Material and supplies, accounting for 746 at storehouses, accounting for 744 supervision of 744 in the course of manufacture 760 in transit, damage and loss to 726 inventory differences, plan for distributing 741 issued 758 loss and damage to stock 763 manufactured in company shops 756 obsolete 761 received, issued and on hand, classified statement of 766 returned to stock 757 sales of 764 transfers 755 Mechanical devices in disbursement accounting 769-832 Merits of machines as compared with former practice, principal advan- tages and disadvantages 645 Method of forwarding papers 610 Mimeograph duplicator 796 Mulitigraph : 801 Multiplication and division machines — operators for 782 machines 777-781 No cause of action 603 No equity powers 602 Non-listing adding machines 783 computing machine charts 771 computing machines 770 computing machines, operators trained for 773, 774 358 DISBURSEMENT INDEX Paragraph Non-listing machines, central bureau of 772 Numbering and dating machines, combined 806 bills and vouchers 835-837 machines 805 papers 605 Numbers for regular train runs 834 to indicate class of service 833 Obsolete material '. . . . 761 On hand, material, classified statement of 766 Opener for mail, rapid 804 Operators for multiplication and division machines , 782 trained for non-listing computing machines 773, 774 Outstanding bills and vouchers, reconcilement of 641 Paper fasteners, Spool-o-Wire 818 punch 822 Papers, method of forwarding 610 returned to carrier requesting arbitration 609 Pay-roll cases 829 Pay-rolls, preparation of 839 semimonthly 840 Pencil sharpeners 817 Percentage covering supervision, etc., to be added to bill rendered by railroad against one another 737 to be added on bills rendered by carriers covering supervision 737 Per diem balances, settlement of car service and 588 Perishable freight, standard form for bills for ice for 699 standard form for reporting cost of ice and salt for 701 Phonographs, dictating, transcribing and cylinder shaving machines .... 793 Photography 802 Plan for distributing material inventory differences 741 Preferred attention required 608 Pricing and classifying 748 Procedure for changing the rules 596 of committee, etc 613 Protectors, check 810 Punch, paper 822 Punching, cards and methods of 624 Purchase invoices 750 Quick payment ticket 844 Radial distributor 808 Rail and ties in transit . . . .• 845 R. A. O. A. standard disbursement forms 859 Standard Form No. 205, abstract of disbursement under authori- ties for expenditures 716 No. 204, detailed report of disbursements under authorities for expenditures 709 No. 202, register and index of miscellaneous bills payable or receivable 853 DISBURSEMENT INDEX 359 Paragraph R. A. O. A. Standard Form No. 203, register and index of reclining bills payable and receivable 855 No. 212, vouchers audited condensing sheet 684 No. 214, vouchers audited condensing sheet by operating divisions 692 No. 213, vouchers audited register 687 Rapid mail opener 804 Received material, classified statement of ; 766 Reclamation of secondhand material 617 Reconcilement of outstanding bills and vouchers 641 Records, care of 849 Refusing to comply with rules 597 Register and index of miscellaneous bills payable or receivable 853 of recurring bills payable and receivable 855 of car repair bills payable 657 of car repair bills receivable 653 Regular train runs, numbers for 834 Rendering bills collectible in duplicate 590 for small amounts 593 Report of disbursements under authorities for expenditures, R. A. O. A. Standard Form No. 204 709 Required, preferred attention 608 Roads using machines, period of operation and equipment employed. . . . 629 Rubber stamps 819 Rule, cylindrical slide 784, 785 Rules, procedure for changing 596 refusing to comply with 597 Sales of material 764 Salt and ice for perishable freight, cost of, standard form for report- ing of 701 Saving resulting from installation of machines and results obtained as compared with former methods 643 Service, class of, indicated by numbers 833 Settlement of car repair bills 615 of car service and per diem balances 588 Sharpeners, pencil 817 Sheets, balance 765 Shops, company, material manufactured in 756 Shuttle carriage on listing and adding machines 776 Signograph 809 Skeletonized blanks 846 Slide rule, cylindrical. 784, 785 Small amounts, rendering bills for 593 Spool-o-Wire paper fasteners 818 Stamps, applying U. S ' 816 rubber * 819 Standard disbursement forms 859 form for bills by firms 852 for information to support bills for ice for perishable freight. 699 for reporting cost of ice and salt for perishable freight 701 360 DISBURSEMENT INDEX Paragraph Standard form for use in tracing for unpaid bills 591 No. 205, R. A. O. A., abstract of disbursement under authori- ties for expenditures 716 No. 204, detailed report of disbursements under authorities for expenditures 709 No. 202, register and index of miscellaneous bills payable or receivable 853 No. 203, register and index of recurring bills payable and ■ receivable 855 of bill blank 587 Statement (classified) of material received, issued and on hand 766 not released, carrier refusing to submit 607 Statements to be submitted 604 Station expense roll 841 Statistics 642 Stencils, cutting 798 dermatype 797 Stock material, damage and loss to 763 material returned to 757 Storehouses, accounting for material and supplies at 744 Sub-ledger, foreign roads car repair account 661 Submitted, statements to be 604 Substitute in case of interest 599 Supervision, adding percentage covering to bills rendered by carriers . . 737 of material and supplies , 744 Supplies and material, accounting for 746 at storehouses, accounting for 744 supervision of 744 Tables, calculating 832 wage 831 Tabulating, electric sorting and card-punching machines 792 Telephone system, intercommunicating 825, 826, 827 Ticket, quick payment 844 Ties and rail in transit 845 Time clock recorders 820 daters, clock 807 Tracing for unpaid bills, standard form for use in 591 Train runs, regular, numbers for 834 Transcribing, central bureau for 794, 795 machines 793 Transfers 759 material 755 Transit, loss and damage to material in 762 Transportation charges 754 Trucks 821 Tubes, air .' 812 Typewriter and adding machine attachment 787 and computing machine combined 788 for flat writing 789 DISBURSEMENT INDEX 361 Paragraph Typewriter cyclometer 790 Typewriters 786 Use of electric sorting and tabulating machines as applied to disburse- ment work 792 Visible card index file 830 Voucher, form of 858 Vouchers and bills . . . .■ 838 numbering 835-837 audited condensing sheet by operating divisions, R. A. O. A. Standard Form No. 214 692 audited condensing sheet, R. A. O. A. Standard Form No. 212. . . . 684 audited register R. A. O. A. Standard Form No. 213 687 Wage tables 831 Work applied to 630 DISBURSEMENT— MANDATORY 585. The following rules, relating to inter-road disbursements accounts, shall be mandatory and binding upon carriers .who are mem- bers of the Railway Accounting Officers Association, operating in North America, and shall become effective and operative as of January 1, 1922, except as amended in accordance with Rule 596. 586. Loss and Damage Claim Authorization Blank. As a means of facilitating the ready identification of the authorization blank when attached to claim papers, R. A. O. A. Standard Form 200, Loss and Damage Claim Authorization Blank — shall be printed on salmon-colored paper. 587. Standard Form of Bill Blank. Carriers must use the standard form of bill blank, R. A. O. A. Standard Form 206, as between carriers, except for car repairs. 588. Settlement of Car Service and Per Diem Balances. The settlement of car service and per diem balances between carriers should be by draft on net balances, net balances to include the debits and credits for per diem accrued in the same month ; also corrections on reports previously rendered and delayed reports for previous months. 589. Reports to creditor lines shall be forwarded not later than the 10th day of the second month following that in which per diem accrued (see Rule 11, Paragraph A, of American Railway Associa- tion Current Code of Per Diem Rules) and net balances shall be subject to draft immediately following exchange of reports. 590. Rendering Bills Collectible in Duplicate. All bills against other carriers (except for car repairs) must be rendered in duplicate. 591. Standard Form for Use in Tracing for Unpaid Bills. All tracers for unpaid bills between carriers shall be accompanied by a statement of such bills on R. A. O. A: Standard Form 210, rendered in duplicate, the original to be returned to the forwarding carrier, and the copy retained by the receiving carrier. The description of account on the tracer must be clear and concise, and that for bills covering the shipment of material, must show the destination of the Shipment. 363 364 ACCOUNTING PROCEDURE— 1922 EDITION 592. Rules 593, 594 and 595 apply except for car repair bills and when not in violation of contract provisions. 593. Rendering Bills for Small Amounts. Carriers «hall not render any bill against another carrier when the total of such bill aggregates $1.00 or less. 594. Accepting Bills With Errors of Small Amount. When the combined sum of all errors in any one bill rendered by one carrier against another carrier does not exceed $1.00, the bill shall be accepted as rendered. 595. Correcting Bills With Errors. When the combined sum of all errors in any one bill rendered by one carrier against another carrier amounts to more than $1.00 but does not amount to more than $10.00, the bill shall be passed for payment and the alleged error, or errors, brought to the attention of the billing company within 60 days from the date the bill is passed for payment. When the com- bined sum of all alleged errors is more than $1.00 and less than $10.00, the billing carrier must furnish explanation or must furnish countercharge authority on R. A. O. A. Standard Form No. 221. Failure to receive such explanation or counterbilling authority on R. A. O. A. Standard Form No. 221 within 60 days from the date of forwarding of request to do so shall be regarded as admission of the error, or errors, and shall constitute authority for rebilling the amount of the error or errors. This rule is intended to cover ordi- nary errors of a mechanical or clerical character, but does not cover questions of interpretations of contracts or agreements which may be in dispute. MANDATORY PROCEDURE 596. Procedure for Changing the Rules. Any member of the Association may take up with the Secretary any specific suggestions for adding to or amending these rules. Such communications shall be referred to the Committee on Disbursement Accounts for con- sideration and report to the Association. By a majority of the votes cast, these rules may be amended or altered at any annual meeting of the Association, such changes to be effective as of January first, following the date of adoption, except that the Association, by three- fourths of the votes cast, may make any alteration or amendment to these rules, effective at any specified time. Except by unanimous consent, no proposed amendments to these rules shall be considered, unless notice of such proposed amendment is given in the Agenda for that meeting. Rules 593, 594 and 595 are effective January 1, 1923. DISBURSEMENT— MANDATORY 365 597. Refusing to Comply With Rules. Whenever any mem- ber of the Association fails to comply with the mandatory inter-road disbursement accounting rules, or declines to abide by decisions of the Inter-road Disbursement Accounting Arbitration Committee, the facts shall be reported to the Secretary. All parties interested shall be given opportunity of stating their side of the case. If the facts submitted conclusively sustain the charge made, the Secretary shall notify the officer directly in charge of such matters for the carrier interested ; and if the Secretary does receive, within twenty days from such officer, advice to the effect that the specific rules or deci- sions have been and will be observed or enforced, the Secretary shall informally notify those carriers directly concerned accordingly. If the Secretary does not receive information regarding the observance of the rules as herein set forth, the Secretary shall bring the facts to the attention of the Chief Accounting Officer of the carrier at fault; and if the Secretary does not receive, within twenty days, specific advice from the chief accounting officer that the rules or decisions have been and will be observed or enforced, the Secretary shall issue a circular to all members of the Association stating that such and such a railroad has not been and is not observing or enforc- ing such and such a mandatory rule or decision. 598. Inter-road Disbursement Accounting Arbitration Com- mittee. This Committee shall consist of three members directly in charge of disbursement accounting, one member from the eastern territory, one member from the western territory, and one member from the southern territory. Such committee shall be appointed by the President after each annual meeting. 599. Substitute in Case of Interest. If any member of the Inter-road Disbursement Accounting Arbitration Committee shall be interested in any question referred to such committee, or shall for any other reason be unable to serve, the President shall appoint dis- interested members of the Association eligible as substitutes for those interested or unable to serve. If the interest of the President in the specific case is such as to disqualify him for making the appointment, then the appointment of a disinterested member shall be made by the First Vke-President ; or, if the First Vice-President be unable to serve for the same or any other reason, then the appointment shall be made by the Second Vice-President. 600. Completing Arbitration Work. The Inter-road Disburse- ment Accounting Arbitration Committee shall have thirty days, in addition to its regular term of service, in which to complete the arbj- 366 ACCOUNTING PROCEDURE— 1922 EDITION tration of such matters as have been submitted to it by the Secretary prior to the annual meeting. 601. Duties of Inter-road Disbursement Accounting Arbi- tration Committee. This Committee shall consider and act upon all matters involving interpretation of the R. A, O. A. Mandatory Inter- road Disbursement Accounting Rules and involving disputes arising regarding the application of such rules. 602. No Equity Powers. The Inter-road Disbursement Ac- counting Arbitration Committee shall have ho equity powers, but shall decide upon the evidence contained in the papers. The decision of a majority of the Committee shall be binding upon the parties in- volved. In giving decisions or awards the Arbitrators shall give decision on each and every question submitted and such decision shall be explicit and consistent, so that it may be carried out. 603. No Cause of Action. When no cause of action lies under the rules, the Inter-road Disbursement Accounting Arbitration Com- mittee shall so decide. In such cases the $10.00 Arbitration Fee shall be charged to the carrier or carriers arbitrating without cause. 604. Statements to Be Submitted. A comprehensive statement based upon the evidence in the papers shall be made and the points upon which a decision is desired shall be definitely stated. This shall be done over the personal signature of the officer directly in charge of the interested department of the carrier desiring arbitration. All papers shall then be forwarded to other interested carriers for them to attach similar statements. 605. Numbering Papers. Each paper included in the file shall be numbered in the upper right corner by the carrier submitting for arbitration, commencing with number one on the first paper at the bottom of the file. 606. Communication Between Interested Carrier and Arbi- trators Prohibited. No direct communication, oral, written or printed, shall be allowed between members interested in an arbitration before, during, or after such arbitration, and any member of the Inter-road Disbursement Accounting Arbitrtaion Committee in con- nection with such arbitration, save and except as herein made and provided. Any necessary communication for a proper purpose shall be made through the Secretary, and when he is in doubt as to the propriety thereof, he shall refer the matter to the President and be guided by his decision. 607. Carrier Refusing to Submit Statement Not Released. In the event of any carrier refusing to present a statement of its case, DISBURSEMENT— MANDATORY 367 such refusal must be made in writing over the personal signature of the officer directly in charge of the interested department. Such refusal to present its statement or argument shall not release an)' carrier from its liability under the decision of a majority of the Arbitration Committee. 608. Preferred Attention Required. When papers are sub- mitted as provided herein, they shall receive preferred attention by each carrier, fifteen days being allowed each carrier in which to pre- pare brief and forward its argument and papers. 609. Papers Returned to Carrier Requesting Arbitration. When all carriers interested have stated their case or refused to do so, the papers shall be returned by the last carrier to the carrier requesting arbitration, which carrier shall then forward the papers at once to the Secretary, first ascertaining that all rule requirements have been complied with and that the papers are in as neat a condi- tion as possible. 610. Method of Forwarding Papers. All arbitration papers shall be forwarded by express, registered postal mail, or registered railroad mail. The carrier forwarding the papers shall prepay all necessary charges. 611. Arbitration Fee. A fee of $10.00 shall be charged for each arbitration, such fee to be advanced by the carrier asking arbi- tration, and must accompany papers to the Secretary of the Associa- tion. 612. Arbitration Fund, How Disposed Of. All fees made for arbitrating claims shall be kept by the Secretary of the Association in a separate fund; $1.00 of the fee for each arbitration shall be credited to the general fund of the Association, and $3.00 for each arbitration participated in by them shall be paid to each member of the Arbitration Committee. 613. Procedure of Committee, Etc. When the foregoing re- quirements, have been complied with (as to which the Secretary of the Association shall be the judge), the Secretary shall attach his acknowledgment of the arbitration fee and forward the papers to a member of the Inter-road Disbursement Accounting Arbitration Com- mittee, not the chairman, who shall render his award in the case, and forward the papers with his award to the other member of the Arbi- tration Committee, not the chairman, who shall render his award and forward his award and all papers to the chairman. The chairman shall render his awa-rd and forward the award of the Arbitration Committee, together with all papers, to the Secretary, who shall 368 ACCOUNTING PROCEDURE— 1922 EDITION return all the papers together with the award rendered by the Arbitra- tion Committee to the carrier from whom he received them originally. Each member of the Arbitration Committee shall send to the Secre- tary a carbon of his letter of transmittal to the next member of the committee. The Secretary shall notify each carrier interested the result of the decision of the Inter-road Disbursement Accounting Arbitration Committee. 614. Arbitration Fee, How Apportioned. The charge for arbitration shall be borne by the carrier or carriers against which the decision is given and shall be apportioned by the Inter -road Disburse- ment Accounting Arbitration Committee at the time decision is rendered. Note. — The R. A. O. A. Standard Disbursement Forms prescribed in the foregoing rules are shown on pages 416 to 445 of this book. DISBURSEMENT- RECOMMENDATORY 615. Settlement of Car Repair Bills. Car repair bills rendered under A. R. A. (M. C. B.) Code of Rules shall be included in one monthly summary of R. A. O. A. Standard Form No. 215. The monthly summary together with all bills included therein shall be forwarded not later than the last day of the succeeding month. 616. For the purpose of draft settlement summaries shall be ac- cepted as rendered, the bills to be subject to verification and adjust- ment through counterbilling in accordance with the A. R. A. Code of Car Repair Rules. Settlements shall be made of net balances which shall be subject to draft on the 15th day of the second succeed- ing month. 617. Reclamation of Second-hand Material. The terms "Second-hand Material" and "Reclaimed Material" are frequently used in a somewhat confusing manner, and in order that there may be no misunderstanding as to the use of the terms, "Second-hand Ma- terial" may be defined as such material as has been released from use in such condition as that it may be applied again without repair or other process of manufacture. 618. "Reclaimed Material" is material picked up or acquired during the usual process of repairs and renewals, or as the result of obsolescence, which by a process of manufacture has been made usable in some form. 619. Accounts should be kept to which should be charged, at its scrap value, all material when placed in process of reclamation. To these accounts should also be charged the cost of all labor and mate- rial used in the process of reclamation, together with a proportion of shop and store expenses. 620. Reclaimed material should be charged to stock accounts at its cost as determined by the method outlined in the preceding para- graph. USE OF ELECTRIC SORTING AND TABULATING MACHINES AS APPLIED TO DISBURSEMENT WORK 621. Realizing the advantages to be derived from use of mechanical devices in disbursement work, the Railway Accounting Officers Association has endeavored to ascertain to what extent elec- 369 370 ACCOUNTING PROCEDURE— 1922 EDITION trie sorting and tabulating machines are used in connection with work in Disbursement Offices. 622. The investigation included all roads using or having used electric sorting and tabulating machines in disbursement work, so far as it was reasonably possible to ascertain those roads, but this is not necessarily conclusive that the entire field has been covered. 623. The experience of these roads, however, may be an indication of the class of work on which the machines can be used but it is not the intention of this report to express an opinion as to the merits or the disadvantages of the machines as applied to disbursement work, the report being a summary of the replies received and is intended purely as a matter of information. The mileage of roads using the machines ranges from 1,053 to 9,581. 624. Cards and Methods of Punching. In order to operate under the system, it is necessary to devise a more or less elaborate system of number symbols, depending upon the extent to which the machines are used; that is, accounts are designated by one set of numbers, states by another, operating divisions by a third, accounting divisions by still another set, etc., each class of information having a particular set of numbers assigned to it. 625. The information is punched on the cards by means of a hand key punch or gang punch machines, the gang punch being used when the same information, such as dates, operating or accounting divi- sions, etc., are shown on a large number of cards and the cards may be punched with this information in advance. The detailed informa- tion such as account numbers, charges to accounts, etc., being punched on each separate card by means of the hand punch operated in the same manner as a non-listing computing machine. 626. The cards are of uniform size and thickness being specially printed for use in connection with the machine system. Color schemes of cards are used to indicate sources from which the charges or other data are obtained, such as one color for vouchers, a second for bills, a third for payrolls, etc., in order to be able to distinguish at a glance the class of expense or information contained on the card. 627. Equipment. The regular equipment consists of hand key punch machines which are purchased outright; electrically operated sorting machines by means of which the cards are sorted to obtain the required information and electrically operated tabulating machines through which the cards are run to obtain totals. 628. The sorting and tabulating machines are rented from the DISBURSEMENT— RECOMMENDATORY 371 manufacturers at a specified amount per month. Additional equip- ment consists of gang punch machines by means of which a number of cards all having the same information may be punched at one time and proof punching machines, hand operated in the same manner as the key punch machines, by means of which errors punched in the original card may be detected before running through the tabulating machines. 629. Roads Using Machines, Period of Operation and Equipment Employed. The investigation covered nine roads having had the machines in operation for periods ranging from one to nine years, the maximum full equipment employed being four sorters and eight tabulators ; the minimum being one sorter and one tabulator, although one road which confines the operations to bills, vouchers and material accounts is doing the work on the equipment of another office and using the machines only part of the time. One other road, which confines the work purely to a record of equipment, is doing the work on the equipment of one of the other accounting offices. 630. Work Applied To. Five roads report using the machines for the distribution of all debits and credits to operating and other accounts, from which the monthly analysis of operations is compiled, also compiling operating results by divisions. 631. One road distributes voucher, bill and material charges and credits only, to operating and other accounts. 632. One road has equipped its largest shop with machines for assembling time of employees for payroll purposes and for the com- pilation of shop cost data. 633. One road compiles casualty statistics only, that is, loss and damage to freight, baggage and personal injury statistics by com- modities, causes, districts, etc., by means of the machines, but has not extended their use to other branches of disbursement accounting, although the question of preparing statement of employees and their compensation by means of the machines is now under consideration. 634. One road reports using the machines only to obtain record of equipment for purposes of typing loose-leaf unit record of loco- motives and cars, the cards being used as a working medium for depreciation reports, annual and valuation reports, etc. 635. The replies received indicate that the roads using the machines extensively in disbursement work have divisional accounting in effect, the cards being punched from division reports, although in the material accounting one road uses a combination requisition and 372 ACCOUNTING PROCEDURE— 1922 EDITION punch card, the material being ordered on information posted to the card and the card punched when received in the Accounting Office from such information. 636. Five roads report distributing payroll charges and credits to accounts by means of the machines, one road distributing Locomo- tive Department payrolls only. 637. In addition to distributing charges, a number of roads have applied the machines to the compilation of the report of employees and their compensation, which is rendered to the Interstate Commerce Commission. 638. Elimination of or Change in Records Caused by Instal- lation of the Machines. With the installation of the machines on such roads as used the machines extensively in distributing charges and credits, the former hand-posted records by accounts were dis- pensed with and simple records of vouchers and bills showing only voucher number, brief description and total of the payment substi- tuted. 639. Cards after having been punched are balanced aga : nst these records to insure correctness of punched amounts. Some roads, however, go to the extent of posting and footing account numbers, division numbers, etc., in the registers and totaling these same num- bers on the cards by means of the machines as a verification of the correctness of the entire punching of the card. 640. It is claimed that it has not been necessary to install addi- tional records except assembling sheets because of. the elimination of the former hand-posted distribution sheets and that the elimination of these former detailed records has not resulted in any difficulty in obtaining additional information when required at a future date. 641. Reconcilement of Outstanding Bills and Vouchers. No reconcilements of outstanding amounts are arrived at by means of the machines, the simplified voucher and bill registers being used for this purpose. 642. Statistics. Extensive casualty statistics are prepared by one road covering loss and damage to freight and baggage and personal injury accounts and the preparation of individual locomotive repair costs by another. Aside from these two roads, so far as the infor- mation furnished indicates, no statistics are compiled by means of the machines except those relating to the distribution of operating expenses by accounts divided between freight, passenger and undi- vided for the I. C. C. report and further subdivided by states. In addition to this, wage statistics for the I. C. C. are arrived at through DISBURSEMENT— RECOMMENDATORY 373 the medium of the machines'. In distributing to operating accounts by states and operating divisions it is claimed that it is necessary to punch but one card, although one road reports the necessity of punch- ing a separate card for each account when handling material distri- butions. 643. Saving Resulting from Installation of Machines and Results Obtained as Compared with Former Methods. All roads report a saving through installation of machines. Some claim a. material saving and others no material saving but better results being obtained. It is claimed that in one instance the machines were installed to meet special requirements which could not otherwise have been obtained except at prohibitive cost. It is also claimed that re- sults have been satisfactory, the machines assisting materially in obtaining figures at an earlier date than they otherwise could have been obtained and that additional information can be obtained at a minimum cost. 644. One road, however, reports having installed the machines in the disbursement office and in one of the large shops but after a short period dispensed with the machines in the disbursement office, claiming the volume of work was not great enough to justify their continuance. They were, however, continued in the shop for payroll and shop statistical purposes. 645. Merits of Machines as Compared with Former Practice. Principal Advantages and Disadvantges. Where the machines have been continued it is claimed that the principal advantages are the saving of time and expense in the accumulation of original data and the compilation of additional data when called for at a later date and the elimination of errors. It is claimed that no difficulty has been encountered in obtaining additional data after a lapse of time. 646. The principal disadvantage seems to be in that the large volume of cards requires considerable filing space, also the possi- bility of misfiling cards, and careless handling results in frayed edges, making it necessary in some instances to repunch cards. Some roads have overcome this by placing a special file clerk in charge of the cards. This disarrangement of the cards, misfiling, etc., has appar- ently resulted in some confusion at times. 647. One road using the cards for equipment purposes finds it necessary to insert certain information on the card with pen and ink or typewriter because of the various purposes for which it is used. It is claimed by one road that where only one class of information 374 ACCOUNTING PROCEDURE— 1922 EDITION is required, machines will accomplish no saving but will prove a disadvantage. 648. Credits. On some roads the practice has been to punch one card for debits and another card for credits, totaling each and deducting one from the other. This has been overcome by at least one road by the use of complements in the handling of credits; that is, punching the 9's up to the first figure in the amount of the credit and subtracting the balance except the first unit from 9 and punching those figures, subtracting the first unit from 10 and punching it. By so handling the credits automatically deduct themselves. ANALYZING CHARGES FOR OPERATING EXPENSES, SUSPENSE ACCOUNTS, ETC. 649. The Railway Accounting Officers Association recommends, as a means of providing a check of the charges to the primary ac- counts under the account Operating Expenses, or to Suspense Ac- counts, the use of a blotter especially designed to afford a comparison of the total monthly charges to such accounts, the current accounting period with preceding ones. The blotter suggested takes the form of columnar sheets of twelve to fourteen columns, the columnar head- ings being the primary operating or other accounts, number and title, and the left-hand marginal reference the twelve months of the fiscal year, provision being made for semi-annual sub-totals. Such a blotter to be used in conjunction with a ledger sheet for each of the primary operating or other accounts, to which shall be posted, for condensing and analytical purposes, the charges from payrolls and the items appearing on bills, vouchers, etc., with suitable description and docu- ment number, reference from which totals may be posted to the proposed blotter. 650. The blotter suggested may be extended, if desired, to pro- vide separate sets of sheets for each of the several sources of charges, namely, payrolls, vouchers, bills, etc., likewise to provide for a sub- division of the sources of charge according to accounting districts. The ledger sheets, if the blotter is so extended, should carry column headings corresponding to accounting districts, also suitable space for grouping the postings according to sources of charges, and insert- ing sub-totals by sources of charges for convenience in posting to blotter. 651. Blotters for the comparison of final monthly charges to the primary operating expense accounts to detect errors in distribution, it was found; were in use with several railroads. The idea may be DISBURSEMENT— RECOMMENDATORY 375 extended, as suggested, to effect like comparisons of the total charges to each account from each of the several sources separately for each accounting district. The application of the principle must necessarily conform with the unit governing in the reporting of charges which vary with the different railroads. DRAFT SETTLEMENT INTER-ROAD CAR REPAIR BILLING— BOOKKEEPING METHODS AND FORMS 652. Economies under Draft Settlement Plan. As compared with settlement of car repair bills by individual vouchers the draft settlement plan requires no additional expense and effects a number of substantial economies : (a) The Register of Car Repair Bills Receivable is substantially the same under either plan. (b) The Register of Car Repair Bills Payable under the draft settlement plan is no more complicated or expensive to maintain than the record of foreign roads' bills received which is required under the individual voucher settlement plan to permit of intelligent handling of inquiries about unpaid bills and control of bills in process of audit. (c) The Sub-ledger- under the draft settlement plan is simplified in form and reduced to a minimum in volume while under the indi- vidual voucher settlement plan separate Sub-ledgers are required for Accounts Receivable and Accounts Payable, in each of which full detail by individual bills is necessary and either of which on that account is more expensive to maintain than the complete draft settle- ment plan Sub-ledger. Even with the added expense of preparing the monthly summaries the draft settlement plan would afford an economy of approximately SO per cent of the bookkeeping costs. (d) Draft settlements for net balances on fixed dates largely re- duce the amounts of cash required for settlement of the car repair account and assist the Treasurer in forecasting his receipts and dis- bursements, as compared with the necessity for remitting gross amounts of vouchers and depending upon irregular remittances of gross amounts receivable under the individual voucher settlement plan. (e) Draft settlements practically eliminate tracing and corre- spondence about unpaid bills. Under the individual voucher plan railroads generally spend substantial sums each year in totally un- productive tracing and letters, and in making replies to similar tracers and letters from other roads. Under the draft settlement plan this expense will be saved in total. 376 ACCOUNTING PROCEDURE— 1922 EDITION As a method for handling the settlement of car repair bills, the Association recommends the following plan and forms : 653. Register of Car Repair Bills Receivable. Car repair bills for audit in the current month's accounts, subject to draft settle- ment in accordance with R. A. O. A. Disbursement Recommendatory Rules Nos. 615 and 616 should be arranged in road order, assigned audit numbers and entered on Register of Car Repair Bills Receiv- able, R. A. O. A. Standard Form No. 217. All bills versus each road should be registered in one group, the amounts of the individual bills to be shown in the column "Amount" and the aggregate to be shown in the column "Total of Summary." 654. If desired, additional columns may be provided for distribu- tion of the billing by primary accounts, analysis by months in which repairs were made, or other required information. 655. Summaries on R, A. O. A. Standard Form No. 217 should be prepared from the original bills to be transmitted therewith and verified by comparison with totals shown on the Register, thus pro- viding cross check against error in either summaries or Register. 656. Journal entry should be prepared in the usual manner for the total of the Register of Car Repair Bills Receivable, debiting the draft settlement account "Foreign Roads Car Repair Account" and crediting "Operating Expenses." The use of a suspense or other clearing account appears superfluous. 657. Register of Car Repair Bills Payable. Foreign Roads' summaries and accompanying bills should be entered as received on Register of Car Repair Bills Payable, R. A. O. A. Standard Form No. 218. Each individual bill as registered should be assigned an audit number for identification during audit and in file. Record of transmittal to Department in which verification is to be made is provided for in column "Movement." 658. If desired additional columns may be provided for distribu- tion of the billing by primary accounts, record of amounts counter- billed, or other required information. 659. Journal entry should be prepared in the usual manner for audit in the accounts of the month following that for which the bills and summaries are submitted, for the total of the Register of Car Repair Bills Payable, debiting "Operating Expenses" and credit- ing the draft settlement account "Foreign Roads Car Repair Ac- count." The use of a suspense or other clearing account does not appear necessary. In considering the accounting requirements a parallel may be drawn from the passenger account, as interline ticket reports from foreign roads must be similarly recorded in the accounts DISBURSEMENT— RECOMMENDATORY 377 of the succeeding month as the established mailing date is the same as for car repair bills; i. e., "not later than the last day of the suc- ceeding month." See R. A. O. A. Passenger Rule 378. 660. When the examination of each car repair bill payable has been completed, certificate on R. A. O. A. Standard Form No. 219 should be submitted by the department making the verification. Cer- tificates should bear the customary approvals as required on vouchers payable for similar expense, and should bear the audit numbers as- signed to the foreign roads' bills when registered. The dates of the certificates should be entered in column "Date Examination Com- pleted and Bill Certified" of the Register of Car Repair Bills Payable and the original certificates with the supporting foreign road's bills attached, should be filed according to audit numbers. 661. Sub-Ledger — Foreign Roads Car Repair Account. The total of each debit summary should be posted from the Register of Car Repair Bills Receivable to the Sub-Ledger — Foreign Roads Car Repair Account, R. A. O. A. Standard Form No. 220, immediately following the close of the month's accounts. The total of each credit summary should be posted in the sub-ledger concurrently with the entering of the amount on the Register of Car Repair Bills Payable, as the summaries are received from day to day. Drafts should be drawn or honored in the usual manner, according to net balances as shown by the Sub-ledger. Posting of details by individual bills to the Sub-ledger appears unnecessary, thus reducing the entries and clerical labor required for posting, balancing with the General Ledger, etc., to the minimum. CAR REPAIR BILLS AND VOUCHERS 662. This subject naturally divides itself into two sections : (a) The extent to which the Accounting Department should be responsible for correct accounting in connection with car repair bills ■ and vouchers, and (b) Whether it is the best practice to do as much of the account- ing work as may be possible in the Audit Office or have it done by the Mechanical Department, the Audit Office merely to verify the calculations. 663. Taking up the first (a) proposition : The Accounting Department should supervise and be responsible for correct accounting in all departments; therefore, should assume responsibility for correct preparation of car repair bills and for the proper checking and vouchering of such bills received from foreign lines. 378 ACCOUNTING PROCEDURE— 1912 EDITION 664. With respect to the second (b) proposition; Based on the experience of roads which have adopted the plan of handling this work in the Accounting Department, and as a result of consideration of the subject, it is considered the best practice and the best results are obtained by handling this work in the Accounting Department. The following reasons suggest why the work can be more efficiently handled in the Accounting Department than in the Mechanical Department: (a) The Car Department is organized, equipped and trained to give its first attention to the making of the repairs in order to get the cars back into service, and necessarily is not likely to attach the same importance to recording and accounting for the repairs made as does the Accounting Department. (b) The Accounting Department is composed of men who are trained to do all classes of accounting work. The accountant is not wedded to any particular branch of the service, but is taught to look out for the interests of all. He appreciates the relative value of small things and understands the necessity of looking out for them in an effort to stop all leakage in the matter of accounting for revenues and expenses. So far as matters of accounts and accounting are con- cerned, his training along analytical lines enables him to make investi- gations more thorough and complete than would be possible by a man not so trained. By concentrating all accounting work in connection with the preparation of car repair bills and vouchers in the Account- ing Department, the carrier is assured of a uniform interpretation of the M. C. B. rules as- they may apply to repair cards turned in from all repair points, by men who are qualified to interpret these rules cor- rectly, the prompt preparation of bills and vouchers according to the most practical and scientific methods, resulting in bills and vouchers being taken into proper month's accounts. To these advantages may be added the additional advantage of having bills presented more promptly for collection; less danger of bills becoming lost in transit from Mechanical Department to Accounting Department; usually more convenient accessibility to the Car Accountant's records which have to be consulted frequently, etc. In line with the ideas expressed in the foregoing report the following is submitted : PLAN FOR HANDLING ACCOUNTING IN CONNEC- TION WITH CAR REPAIR BILLS AND VOUCHERS THROUGH THE ACCOUNTING DEPARTMENT 665. Car repair cards should be written at point where work is done from piece work form or other original record of repairs made. DISBURSEMENT— RECOMMENDATORY 379 Each repair point should number its cards consecutively beginning with No. 1 on the first card written the 1st of each month. The re- pair cards should be prepared in duplicate, the original or billing re- pair cards to be forwarded to the Accounting Department once each week, where they should be sorted in alphabetical, road, and monthly order preparatory to writing up collection bills. When forwarded to the Accounting Department the repair cards should be accompanied by a letter or statement of transmittal showing the lowest or opening number, the highest or closing number, and the total number of cards sent in. If for any reason one or more cards in the series are held by the transmitting office, the letter of transmittal should indicate the numbers of them and when such cards are later sent to the Accounting Department they should be entered on the transmittal letter or state- ment for that week. The carbon copy or record repair card should be attached to the piece work form or repair record and filed in nu- merical order (using last two numbers of car repaired). If preferred separate files may be maintained for duplicate repair cards and piece work forms. 666. At each point where a repair track is located there should be maintained, in the car foreman's office, a "Record of Foreign Cars Placed on Repair Track," in which will be entered the date, number and initial of each foreign car placed on, and taken off repair track. If a foreign car is placed on a repair track for purposes other than repairs, the record must so show. This record should be open at all times to inspection by Traveling M. C. B. Clerks, Inspectors, or other officials who may be assigned to this duty by the Accounting or Mechanical Departments. These inspectors or other officials should compare this record with yard foreman's record of cars moved on and off repair track and should investigate any material differences between the two sets of records. 667. The Accounting Department should price all repair cards in accordance with M. C. B. rules ; write up collection bills ; handle cor- respondence exceptions taken to bills by car owners ; issue counter- billing authorities, etc. — in short should do all clerical work in connec- tion with the preparation of car repair bills with the exception of writing up the repair cards, which should be done at the point v/here the repairs are made. 668. With respect to whether or not the card writers at the various repair points should be placed under the jurisdiction of the Accounting Department, the following rule should govern : Where the Accounting Department has a representative at divi- 380 ACCOUNTING PROCEDURE— 1922 EDITION sion points, in the person of a Division Accountant or similar official, the card writers should be under the supervision of that Official. Where the Accounting-Department has no representative at division headquarters, the card writers should report to, and be under the jurisdiction of the proper official of the Mechanical Department, subject, however, to such supervision and instruction in the matter of preparing car repair cards as the Accounting Department may see fit to give. 669. Foreign line bills when first received by the Accounting Department should be referred to the Car Accountant's office to establish that the cars in connection with which repairs are billed be- long to the company billed and were on the rails of the billing com- pany at the time the repairs billed were made ; should make such further check necessary to establish the correctness of the amounts billed ; handle exceptions ; prepare vouchers covering, etc. 670. As comparative cost data, the Accounting Department should compile monthly the cost per car day ( 1 ) for repairs to foreign cars, and (2) repairs to home cars on foreign lines. In order to know that the accounting work in connection with car repairs is handled economically, the Accounting Department should also compile, from time to time, the cost of handling M. C. B. billing work on the basis ■ of either the cost per 100 cards, or the cost per $100 of billing, in such detail as each individual carrier may elect, for example : Per 100 Cards Per $100.00 (Cents) (Cents) Sorting Pricing Typing Other Total 671. As the cost of per diem, as well as delay to freight in transit is an important factor in the expense of car repairs, it is desirable that the Accounting Department keep a record of the time that foreign cars repaired on repair track are held or delayed on account of re- pairs to determine the proportion of delay and per diem that should be charged against the Mechanical and the Transportation Depart- ments, respectively, and if such delays are excessive, from time to time bring the results to the attention of the proper official of the Operating Department. DISBURSEMENT— RECOMMENDATORY 381 ACCOUNTING FOR PAY ROLLS, AFTER THE PAY CHECKS HAVE BEEN DISTRIBUTED TO THE PAYEES. 672. At the close of each day's business, each bank should fur- nish to the Treasurer a list showing each check paid, which is au- thority to charge his account. 673. The Treasurer should then prepare a new list to verify the bank's account and this list should then be delivered to the Auditor to- gether with the paid checks. 674. The Auditor should check each item appearing on the list with the paid checks to determine that he received all checks listed and that the list is correctly footed and in balance with the cash re- ported. The paid checks should then be sorted in the order they appear on the pay rolls, and the rolls should be stamped paid each day. While this is being done, an examination of the endorsements and cancellations may be made. 675. The Auditor should then draw off a list of the unpaid checks which should balance with the ledger account. 676. The practice outlined above for the auditing of pay checks should be followed in the handling of time checks. 677. At the close of an appropriate period, the undelivered checks should be drawn off in detail and the amount transferred to ledger account "Unclaimed Wages." 678. Payment of amount thus transferred is made by the use of a special form of draft styled "Unclaimed Wages Draft." STANDARD VOUCHER REGISTER AND VOUCHER INDEX 679. R. A. O. A. Standard Form No. 211, Vouchers Audited Register. This is an abbreviated form for a machine posted reg- ister of vouchers audited confined strictly as to what is considered as essential information. If desired space may be provided to the right of the column "Name of Payee" for showing additional infor- mation, also the register may be written in duplicate and a copy fur- nished the Treasurer for recording the movement of vouchers. 680. The transcription is made direct from the documents. There is a considerable saving of time and money in the use of ma- chine operators for this class of work, particularly on a large road where several thousand vouchers are recorded each month. 382 ACCOUNTING PROCEDURE— 1922 EDITION 681. Such a register, combined with a suitable voucher index in- dicating the character of the expense incurred, will give a complete record of the document, date to the Treasurer, with space for mark- ing off cash. The "Vouchers Audited" balance is drawn direct from this register. 682. While the information is all that is essential, the record is maintained in somewhat abbreviated or simplified form as compared with most registers of the kind. All distribution data are omitted from this register and separately compiled from Accounting Depart- ment file copies of documents after the original vouchers have been passed for payment. 683. As soon as audited as to correctness of payments, etc., the original voucher or voucher check should be numbered, finally ap- proved, and passed to the Treasurer, the office copy being used in the Disbursement Department for recording in the vouchers audited reg- ister. This method materially expedites the movement of vouchers through the Disbursement Office, a matter which is recognized to be of special importance. 684. R. A. O. A. Standard Form No. 212, Vouchers Audited Condensing Sheet. This is a simple form of condensing sheet which fully meets the requirements for posting distributions as- sembled by the card system on electric tabulating machines. 685. Provision has been made for all operating expense accounts, operating revenue accounts, addition and betterment accounts, income accounts and general accounts. As to the latter, numbers may be as- signed for card punching and tabulating purposes, according to such code systems as may be adopted by individual roads for the purpose of conveniently assembling distributions affecting accounts other than those for which specific numbers are assigned by the Interstate Com- merce Commission Classification. 686. This form is a preliminary condensing sheet for posting the total charges and credits, obtained by sorting and tabulating the cards, for each primary account, thus arriving at the net debit or credit to the account in the vouchers distribution for the month. It should, therefore, be understood that the cards are later arranged and sorted according to the operating divisions or accounting divisions and classes of service, according to the needs of the statistical informa- tion compiled on a particular road. 687. R. A. O. A. Standard Form No. 213, Vouchers Audited Register. This is a machine or pen posted voucher audited register providing control columns for balancing purposes. DISBURSEMENT— RECOMMENDATORY 383 688. The information to be recorded on this register is such as can be transcribed direct from the office copies of documents after they have- been audited. 689. The form provides for the distribution of vouchers recorded as between (a) investment accounts, (b) operating expense accounts, (c) operating revenue accounts, arid (d) income accounts, for the reason that these control columns are considered useful in balancing the voucher distribution for the month to the totals established for each group of accounts affected, and in addition the voucher register itself is, perhaps, more complete when the expenditures recorded therein are classified in this manner. 690. All information as to the distribution by primary accounts is purposely omitted from the register as it is believed that the control column referred to will suffice in balancing the distribution by operat- ing divisions, classes of service, etc., as set up on separate condensing sheets. 691. The space allotted for "Other General Ledger Accounts," provides for the final distribution as the amounts recorded thereunder must be shown separately for each account and the title of the account is recorded. 692. R. A. O. A. Standard Form No. 214, Vouchers Audited Condensing Sheet by Operating Divisions. By indicating the folio number of voucher register for each voucher posted, this con- densing sheet is then in convenient form to draw off trial balances by folios at any time prior to the final closing of voucher register. 693. The same form may be used as a condensing sheet for any of the other accounts shown on the voucher register. 694. This form is a final condensing sheet for Operating Expenses from all sources, by divisions and classes of service. STANDARD FORM FOR PERSONAL EXPENSE ACCOUNTS. 695. In connection with R. A. O. A. Standard Form No. 209, for use in preparing itemized statements of personal expenses. 696. This Association is of the opinion that, under present condi- tions, it is desirable that employees be reimbursed for expenses incurred while traveling on company business with as little delay as possible after they have rendered their personal expense account for the month. In order to effect prompt payment, the following plan is recommended : 697. The employee should prepare and transmit his expense 384 ACCOUNTING PROCEDURE— 1922 EDITION account to the officer on whose payroll he is carried, at the close of business on the last day of the month. After an examination and check of the expense account, the officer should draw a special form of draft in payment of the expense account and deliver or mail same to the employee. The officer drawing the drafts in payment should then prepare a clearance voucher' or entry, covering all of the expense accounts for which he has issued draft and submit same with the expense accounts to the Accounting Department. Drafts when paid should be charged to a clearing account, which in turn will be relieved by the voucher or entry prepared by the issuing officer. 698. The foregoing plan is designed for use in connection with supervising and traveling forces. STANDARD FORM FOR SHOWING INFORMATION TO SUPPORT BILLS FOR ICE FURNISHED SHIP- MENTS OF PERISHABLE FREIGHT. 699. R. A. O. A. Standard Form No. 176, Report from the Icing Station of all salt and ice furnished, provides all the information necessary to enable carriers to make proper collections for icing and also permit the railroad to which the refrigeration accrues to check bills rendered against it for ice furnished in connection with such refrigeration by other carriers. [See Freight Section of this book.] In column 15 can be shown the stated refrigeration and other icing amounts due the railroad compiling the report. Column 16 has been left blank for such use as carriers desire to make of it. It is thought that it would be convenient to show in this column the month settled with other carriers. Blank columns 22 and 23 have been provided for the insertion of voucher references or any other information in connection with such icing. 700. The Association further recommends the use of R. A. O. A. Standard Form No. 216, "Statement of Ice and Salt Furnished to Refrigerator Cars," as a form to accompany and support the bills against shippers, packers, carriers, and others, for the ice furnished to their cars. STANDARD FORM FOR REPORTING COST OF ICE AND SALT IN CONNECTION WITH PERISHABLE FREIGHT. 701. The Railway Accounting Officers Association recommends the use of the following standard form for reporting the cost of ice and salt in connection with perishable freight for the purpose DISBURSEMENT— RECOMMEND A TORY 385 of defending the allowances made to carriers or in asking for in- creases in such allowances. 702. It is understood that carriers are not to compile this infor- mation currently, and are not to either compile it or furnish it until and unless required. To prepare such cost statistics currently would ordinarily be regarded as unnecessary labor and would usu- ally be considered an unwarranted expense, unless those statistics were required and were currently serving a useful purpose. The records of the railroads should be so arranged as to be prepared to produce the data for future periods, when required. 703. The Association is informed that in those cases where the ice or salt is furnished by others at a definite price, delivered in bunkers of cars, the details are not required. 704. In case of a carrier operating a complete icing facility, in- cluding the manufacturing plant, storage house, and delivery plat- form at one point, the Association understands that it would not be necessary to state the cost, separately, as between the three Sched- ules 2-A, 2-B and 2-C. Report of Unit Cost Per Ton of Ice and Salt Placed on Bunkers of Refrigerator Cars at Each Icing Station Name of . Railroad Period Covered by Report to incl. RECAPITULATION OF REPORT Icing Station Tons ice used Cost per ton ice in bunkers of cars Pounds Salt used Cost per cwt. salt in bunkers of cars Total Weighted average cost ice, per ton $ ... .salt, per cwt. $. 386 ACCOUNTING PROCEDURE— 1922 EDITION Instructions for Compilation 1. Cost of ice placed in bunkers of cars by ice dealers compiled as per Section 2-D, shall be furnished for all icing stations where dealers place ice in bunkers of cars. 2. Cost of ice placed in bunkers of cars at Icing Platforms by carrier, com- piled as per Section 2-C, shall be furnished for all icing stations where carrier places ice in bunkers of cars over platform, whether this is located at Ice Factory, Ice House or elsewhere, and shall be in addition to the information compiled as per Section 2-A and/or 2-B. 3. Cost of ice stored in Ice Houses, compiled as per Section 2-B, shall be furnished for all carriers' Ice Houses, whether located at Ice Factory, Icing Platform or elsewhere. 4. Cost of ice, manufactured at Factories, compiled as per Section 2-A, shall be furnished for all carriers' Ice Factories, whether located at Ice House, Icing Platform or elsewhere. 5. Cost of salt, compiled as per Section 3, shall be furnished for all icing stations. Section 1 — Classification of Facilities A — Ice Factory — An ice manufacturing plant operated, owned or leased (Carrier owned) by carrier. B — Ice House — An ice storage house operated and owned or leased by carrier. C — Icing Platform — A platform owned or leased by carrier, over which (Every pound ice ice is handled into bunkers or cars by carrier, handled over plat- form if natural or artificial) D — Ice Dealers — Parties from whom ice is purchased at an agreed price (Contract ice) per ton, either (1) Delivered in bunkers or cars, or (2) In carload lots. Section 2 — Cost of Ice A. Ice Factory: — Manufacturing Cost. Location on R.R. Daily manufacturing capacity tons. Item 1 — Investment : (a)— Value of land as of (Date) $ (of year for which report is rendered) (b) — Date of construction and original cost (Date) $ (c) — Cost of additions and betterments to close of period of report $ (d) — Total investment (a) to (c) inclusive $ Item 2 — Interest on above investment on basis of % per annum, or rental if leased factory (for period of report) $ Item 3 — Depreciation at % per annum ( for period of report) $ Item A — Taxes and insurance on plant and contents (for period of report) $ Item S — Plant maintenance $ Item 6 — Cost of labor, supervision, fuel, ammonia, power, light, telephone, tools and supplies and all items of expense, not otherwise specified, incurred in operation of plant and in placing in storage or in cars for shipment, ice manufactured at this plant exclusive of all expense for placing ice in bunkers of cars $ DISBURSEMENT— RECOMMENDATORY 387 Item 7 — Total manufacturing expense (Items 2 to 6 inclu- sive) $ Item 8 — Total tons ice manufactured tons. Item 9 — Average manufacturing cost per ton $ B. Ice House — Cost of Stored Ice. Location on R.R. Storage capacity tons. Item 1 — Investment : (a)— Value of land as of (Date) $ (of year for which report is rendered) (b) — Date of construction and original cost (Date) $ (c) — Cost of additions and betterments to close of period of report $ (d) — Total investment (a) to (c) inclusive $ Item . 2 — Interest on above investment on basis of % per annum, or rental if leased house, for period of report $ Item 3 — Depreciation at % per annum for period of report $ Item 4 — Taxes and insurance on house and contents for period of report $ Item 5 — Maintenance of house and appurtenances $ Item 6 — Total of items 2, 3, 4, and 5 $ Item 7 — Ice in house at beginning of period covered by report (Date) Tons Cost in house $ Item 8 — Ice stored (Date) to -(Date) inclusive, from local factory. Tons Cost in house (period covered by report) $ Item 9 — Natural ice stored (Date) to (Date) inclusive, direct from local pond. Tons Cost in house (period covered by report) $ Item 10— Ice stored (Date) to (Date) inclusive (period covered by report) from sources other than local factory or pond : (a) — -Tons (b) — Cost FOB cars point of shipment $ (c) — Transportation charges at tariff rate when so assessed $ (d) — Transportation charges at railroad oper- ating cost per ton " mile when charges not assessed at tariff rates $ (e) — Cost of labor, supervision, fuel, power, lights, telephone, tools, supplies and all items of expense not otherwise specified incurred in storing ice $ (f) — Total cost of storing ice from sources other than local factory or pond (b to e, inc.) $ Item 11 — Total ice in house (Date) (beginning of period covered by report) and stored during period covered by report: (a) — Tons stored (total items 7, 8, 9 and 10-a) . (b) — Tons removed from storage during period, (c) — Balance to be accounted for (difference be- tween (a) and (b) tons. (d) — Inventory ice in house at close of period covered by report tons. (e) — Shrinkage (difference between (c) and (d) tons. (f) — Tons stored ice after deducting shrinkage (difference between (a) and (e)).... 388 ACCOUNTING PROCEDURE— 1922 EDITION Item 12— Total cost stored ice (total items 6, 7, 8, 9 and lOf) $. Item 13 — Average cost per ton stored ice after deducting shrinkage (computing from 11-f and 12) $. C. — Icing Platform — Cost of Ice Placed in Car Bunkers. Location on R.R. Car capacity of icing platform car lengths. Item 1 — Investment : (a) — Value of land as of (Date) (of year for which report is rendered) $. (b) — Date of construction and original cost (Date) $. (c) — Cost of additions and betterments to close of period of report $. (d)— Total investment (total of a, b and c) $. Item 2 — Interest on above investment on basis of % per annum, or rental if leased platform, for period of report $. Item 3— Depreciation at % per annum for period of report $. Item 4 — Taxes and insurance on platform for period of report $. Item 5 — Maintenance of platform $ . Item 6— Total (items 2, 3, 4 and S) $. Item 7 — Ice purchased and shipped to platform (Date) to (Date) inclusive (for period of report) (a) — Tons.' (b) — Cost FOB cars point of shipment $. (c) — Transportation charges at tariff rate when so assessed $. (d) — Transportation charges at railroad oper- ating cost per ton mile when charges not assessed at tariff rate $. (e)— Total cost ((b) to (d) inclusive) $. Item 8 — Ice shipped from ice houses to platform ....... (Date) to (Date) inclusive (for period of report) (a)— Tons (b) — Cost in Ice House $. (c) — Cost of loading into cars at ice house $. (d) — Transportation charges at tariff rates when so assessed $. (e) — Transportation charges at railroad operating cost per ton mile when charges not as- sessed at tariff rates $. (f)— Total cost ((b) to(e) inclusive) $. Item 9 — Ice delivered direct to platforms from local factory and/or ice house (Date) to (Date) inclusive (for period of report) (a)— Tons (b)- — Factory and/or ice house cost $. Item 10 — Cost of labor, of supervision, power, lights, tele- phones, tools, supplies and all other items of ex- pense not otherwise specified, incurred in removing ice from factory, and/or house and/or cars and placing in bunkers of cars $. Item 11 — Total cost of ice in bunkers of cars (Total 6, 7-e, 8-c, 9-b & 10) $. Item 12 — Tons ice placed in bunkers of cars (Date) to (Date) inclusive (Period of re- port) tons. DISBURSEMENT— RECOMMENDATORY 389 Item 13 — Average cost per ton of ice in bunkers of cars (Compute from items 11 and 12) $ D. — Ice Dealers — Cost of Ice Delivered in Bunkers of Cars : Location on R. R. Daily manufacturing capacity tons. Storage capacity (natural or manufactured ice) tons. Car capacity icing platform car lengths. Item 1 — Carrier's investment in icing facilities : (a) — Value of land as of (Date) (of year for which report is rendered) $ (b) — Date of construction and original cost (Date) $ (c) — Cost of additions and betterments to close of period of report $ (d) — Total investment ( (a) to (c) inclusive) . . . .$ Item 2 — Interest paid by carriers on above investment on basis of % per annum or rental if leased, for period of report $ Item 3 — Depreciation on carriers' facilities on basis of °/o per annum (for period of report) $ Item A — Taxes and insurance on carrier's facilities (for period of report) $ Item S — Maintenance of carrier's facilities '....$ Item 6 — Total items 2 to S inclusive $ Item 7 — Carrier's labor, supervision and other expenses for period (Date) to (Date) $ Item 8 — Purchase cost of ice placed in bunkers of cars. Period of (Date) to (Date) $ Item 9 — Total cost of ice placed in bunkers of cars (Items 6 to 8 inclusive) $ Item 10 — Tons ice placed in bunkers of cars. Period (Date) to (Date) $ Item 11 — Average cost per ton ice placed in bunkers of cars (Compute from items 9 and 10) $ A, — Supplied in bunkers of cars by contract : Item 1 — Cost per cwt $ B. — Purchased and placed in bunkers of cars by carriers : Item 1 — Total pounds purchased lbs. Item 2 — Total cost FOB cars shipping point $ Item 3 — Transportation charges at tariff rates when so as- sessed $ Item 4 — -Transportation charges at railroad operating cost per ton mile when not assessed at tariff rates $ Item S — Carrier's labor expense in handling $ Item 6 — Total cost (Items 2 to 5, inclusive) $ Item 7 — Average cost per cwt., in bunkers of cars (Compute from Items 1 and 6) $ FORMS FOR ADDITION AND BETTERMENT ACCOUNTING 705. Valuation Order No. 3, Second Revised issue, issuing by the Interstate Commerce Commission, prescribes forms indicating the minimum information required for the Commission's purpose for the following records : Authority for expenditure. 390 ACCOUNTING PROCEDURE— 1922 EDITION Registers of authorities for expenditures. Roadway completion report. Semi-annual report of changes in equipment. Record of property changes. 706. The establishing of the forms of the above records still leaves to the option of the individual carrier the accounting forms for re- cording detailed records of labor expended and material applied for addition and betterment purposes, the forms for recording, con- solidating and reporting such detailed expenditures, and the forms of records to be maintained, in the offices in which the permanent file copies of such expenditures are kept. 707. After careful consideration of the accounting forms in use by railroads generally for such purposes, the Railway Accounting Officers Association has adopted the following forms : R. A. O. A. Standard Form No. 204 — Detailed report of disburse- ments under Authorities for Expenditures, R. A. O. A. Standard Form No. 205 — Abstracts of disbursements under Authorities for Expenditures, as per samples herewith submitted, leaving for future consideration, all forms which may ultimately be decided to be advantageous in securing uniformity in the compilation of particular or specific in- formation, relative to capital expenditures for extension and im- provements to railway property. Information has been filled in on the body of both these forms to indicate in a general way the infor- mation to be secured by the use of each form. 708. In the study of the requirements of the forms here submitted due consideration has been given to the several forms of organization effective among railroads, and it is the view of the Railway Account- ing Officers Association that with minor modifications, the forms submitted are suitable for use on all railroads. The following will indicate in a general way the manner in which similar forms have been successfully used in accounting on railroads having more prevail- ing types of organization : 709. R. A. O. A. Standard Form No. 204, Detailed Report of Disbursements Under Authorities for Expenditures. This form is suitable for monthly reports from division, store, shop or other offices which maintain either material, labor or open accounts. In the use of these forms it is suggested that the charges for one authority only should appear upon each sheet. Where separate ac- counts such as material, labor and open accounts, are kept, separate reports should be rendered for each such account. Under the divi- DISBURSEMENT— RECOMMENDATORY 391 sional plan of accounting, in accordance with generally established practices, it may be desirable that so far as practicable all charges for disbursements under each authority should pass through the accounts of one division, store, or other detail office, expenditures incurred un- der the jurisdiction of other offices to be transferred to the offices hav- ing immediate charge of the accounting for the project. 710. Some railroads have successfully tried a plan under which the actual transfer of the charges is eliminated, and the accounting completed more expeditiously by requiring each detail office to include in its monthly disbursement journal entry, all charges to A. F. E. projects. The charges are made on R. A. O. A.. Standard Form No. 204, and copies of these forms are forwarded promptly to the office having immediate jurisdiction over each project for its information and file. 711. For illustration: An Authority for Expenditure is assigned to Division "C" of the railroad and the Engineering Department in- curs charges for the project. The Engineering Department includes in its monthly disbursement journal entry on R. A. O. A. Standard Form No. 204, all such disbursements made each month ; it furnishes a copy of this Form No. 204 at once to Division "C" and Division "C" thus has at all times, complete record of all expenditures made. 712. Under a centralized plan of accounting, the detailed record of expenditures, both of labor and material, can be conveniently re- corded upon this form, the information thus recorded to be used in support of the monthly disbursement journal entry. 713. In actual practice a material saving in the labor involved in maintaining detailed records of both labor and material disbursed on account of authorities for capital expenditures, has been secured by the preparation of a sufficient number of carbon copies of R. A. O. A. Standard Form No. 204 to complete all records and files re- quired by the individual railroad in the several offices in which such information is kept. 714. Under a divisional accounting plan which provides for full detail of all expenditures for additions and betterments being filed in the Valuation, Engineering and Accounting Departments, a suffi- cient number of copies of R. A. O. A. Standard Form No. 204 should be prepared to supply copies for the division records, for the accounting office records and for the engineering records. 715. It has been found that railroads do not avail themselves of the economies which are practiced in many other lines of business, through the preparation at one writing of a sufficient number of 392 ACCOUNTING PROCEDURE— 1922 EDITION copies of essential reports to complete the records in all offices in which the information contained in the reports is required or is filed. Economies which may be effected by more general use of copies of original reports are suggested to all railroads. 716. R. A. O. A. Standard Form No. 205, Abstracts of Dis- bursements Under Authorities for Expenditures. This form is designed for establishing a permanent record of all expenditures under each Authority for Expenditure. 717. Under some organizations the information provided for on this record is kept in the division offices. In other organizations the information is currently recorded in the general office, for the reason that it is the policy to maintain currently in the general office, a record of the expenditures by primary accounts under each author- ity. Under a strictly divisional plan of accounting where this record is maintained in the division offices, and also under a centralized plan of accounting where full detail records are maintained in the account- ing department, this form can readily be modified by providing addi- tional columns in which may be recorded the information on R. A. O. A. Standard Form No. 204— "Details of Items," "Class," "Units — Kinds and Number," "Price or Rate" and "Gross Amounts." Generally it will be found desirable, however, to record the details of labor expended and material applied on R. A. O. A. Standard Form No. 204, and to use R. A. O. A. Standard Form No. 205 for summary records only. From R. A. O. A. Standard Form No. 205, if kept substantially in accordance with the sample, there can be drawn at any time, information as to the audited expenditures by primary accounts under each authority. 718. The information shown on the sample form is intended to represent the manner in which the form may be used under an organization in which the monthly charges from material, labor and open accounts are reported by the subsidiary offices on R. A. O. A. Standard Form No. 204, and from which the charges from audited vouchers and' credits from audited bills are recorded currently in the Disbursement Office. 719. In General. It has been found that a material saving in labor can- be effected where addition and betterment projects are carried out under contracts, by furnishing the contractors with a supply of blanks similar to R. A. O. A. Standard Form No. 204, and requiring that they support their bills with these forms in dupli- cate — one form being filed in support of the vouchers covering the work and the other copy being filed with the individual A. F. E. records. DISBURSEMENT— RECOMMENDATORY 393 720. The following description of a method of accounting which has been thoroughly tried out on one of the railroads may be of interest to other railroads having somewhat similar organization and to small railroads which have only general Engineering Department. Under the plan here described, there is secured at a minimum cost, a detailed and complete record of all addition and betterment ex- penditures ; the records are duplicated sufficiently to provide complete information in the files of all offices interested. 721. The organization of the railroad now using the plan is as follows : 722. The Engineer Department has direct supervision over all engineering work. In addition to the general engineering office, which has charge of maintaining and compiling the records provided under Valuation Order No. 3 (including the preparation of A. F. E. forms), and of maintaining standards, it has supervision over Dis- trict Engineering forces which make all surveys, prepare drawings for all addition and betterment projects, and prepare the field inven- tories of material applied after the completion of such projects. These district organizations perform all engineering service for all divisions, for the reason that in the division organization there are no engineers. 723. With the exception of large projects which are performed by contract under the direction of the Chief Engineer, all addition and betterment projects are assigned to the division organization upon which the projects are located. 724. All material applied in addition and betterment work is accounted for by the division organization ; the division organization also has charge of the labor expended by the railroad's own employees and the accounting therefor. 725. Each request for Authorities for Expenditure is forwarded by the Operating Department to the Chief Engineer. The Chief Engineer through his organization prepares the detailed estimate of material and labor required for the project. The Authority for Expenditure, drawn in the rough, upon which are tentatively shown the accounting instructions covering the project, is forwarded to the accounting department with all supporting papers. In that depart- ment the accounting instructions are checked and the form and all papers are then returned to the Engineering Department with advice as to any modifications in the tentative accounting instructions which may be necessary. 726. As soon as each A. F. E. is approved the Chief Engineer 394 ACCOUNTING PROCEDURE— 1922 EDITION furnishes one copy to the District Engineer interested, one copy to the Accounting Department and the necessary number of copies to the Division Superintendent to provide for the Superintendent's office record and to furnish a copy to each subordinate official having direct charge of the work. In the Accounting and Division offices a sepa- rate file is at once established for each authority. As the work pro- gresses in these files there are included copies of the monthly reports on R. A. O. A. Standard Form No. 204, and upon the completion of the work copies of the consolidated reports are placed in these files. The individual files of the division and the audit office are thus duplicates, and in case the file in either office is misplaced it can readily be reproduced. 727. At the close of each month each division office prepares a separate report on R. A. O. A. Standard Form No. 204, for each project under construction, covering the expenditures for the month — separate forms are rendered for the labor expended and for the material applied. Five copies of these forms are made by the use of carbon process ; the original copy on ledger paper is forwarded to the Auditor Capital Expenditures and by him verified, notice being issued by him of all corrections found necessary. The information on these reports is posted on R. A. O. A. Standard Form No. 205, and they are then placed in the proper A. F. E. files. 728. One copy of each R. A. O. A. Standard Form No. 204 cover- ing labor expended, is included in the monthly distributions or journal entries which are furnished the Auditor Disbursements. Correspond- ingly copies of the forms covering material applied are included in the material distribution. There are thus two copies of the form in the files of the Accounting Department. 729. One copy of each monthly report is furnished to the District Engineer for his information, and he is thus able to follow currently the progress of the work and call attention to any omissions which he may detect. Two copies of each of these reports are retained by the division office, one of each copy covering the labor distribution being included in the office record of labor distributions, and one of each copy of the report of material applied being filed in the office record of the material distributions. The other copies of the forms are included in the individual A. F. E. files. The division office thus has a duplicate of the individual A. F. E. files in the Capital Expenditures Office, and also a duplicate of the Disbursement Office distribution record. 730. By having the blanks printed on the proper weight of paper, DISBURSEMENT— RECOMMENDATORY 395 it has been found that all of these copies can readily be prepared by carbon process, either by the use of indelible pencils or of the type- writer. 731. During the progress of the work on each project, the division offices prepare consolidated statements on which are properly classi- fied all charges to the project, including the charges which have been made in other departments and for which the division office has been furnished reports on R. A. O. A. Standard Form No. 204. On completion of each project the District Engineer furnishes the divi- sion office with a field report on which is inventoried all material found to have been actually applied on the job. This field report is checked in the division office against its accounting records, and supplementary reports found necessary are rendered to cover any discrepancies in the original charges. The consolidated reports are then completed on final form. Three copies of these consolidated reports are prepared, the original of which is forwarded to the Audi- tor Capital Expenditures and by him verified and checked against R. A. O. A. Standard Form No. 205, and then placed in his indi- vidual A. F. E. file covering the project. A certification of the audit of the consolidated statement is furnished by him to the Chief Engineer. Another copy of consolidated statement is furnished to the District Engineer and after being scrutinized by him is forwarded to the Chief Engineer. The third copy is retained in the division office and included in its individual A. F. E. file. 732. Upon receipt of the certification from the accounting depart- ment of the consolidated report, the Chief Engineer prepares from that report the regular completion report. Two copies of this com- pletion report, together with the consolidated statement, are for- warded by him to the Auditor Capital Expenditures, who verifies the charges as shown on the completion report. One copy of the completion report is then approved by the Chief Accounting officer and returned with the consolidated statement to the Chief Engineer, who posts from the completion report the information required on his "Record of Property Changes as Prescribed by the Interstate Commerce Commission." The other copy of the completion report is retained in the office of the Auditor Capital Expenditures, being included in his individual A. F. E. record file. 733. Under this plan there is preserved for use of the Accounting Department a very complete record of all details with respect to expenditures upon each A. F. E. project, while the record in the division office is equally complete. 396 ACCOUNTING PROCEDURE— 1922 EDITION 734. Addition and betterment work done under contract is cur- rently supervised by the Engineering Department and the contractors' bills as rendered are checked and vouchered by that department. In case the project is assigned to a division, the Chief Engineer furnishes a statement of contractor's charges on R. A. O. A. Standard Form No. 204 to the Superintendent. The contractor's voucher, supported by the bill and two copies of the detail statement (similar to R. A. O. A. Standard Form No. 204), is forwarded by the Chief Engineer to the Accounting Department for audit. One copy of the detail statement is filed with the voucher, and the other copy passes to the Auditor Capital Expenditures, who posts the information on R. A. O. A. Standard Form No. 205 and then includes the statement in the proper individual A. F. E. file. 735. In case a large project is assigned to the Engineering Depart- ment, no information is required by the Superintendent on R. A. O. A. Standard Form No. 204. 736. The Acts of Congress and orders of the Interstate Com- merce Commission have indicated the importance of accurate and complete records of all Capital Expenditures for additions and bet- terments, and the trend of railway affairs seems to indicate that such records will be relatively more important in the future than they have been considered to be in the past. PERCENTAGE COVERING SUPERVISION, ETC., TO BE ADDED TO BILLS RENDERED BY RAILROADS AGAINST ONE ANOTHER. 737. The Association is of the opinion that when not in violation of contract provisions and when not in violation of A. R. A. (M. C. B.) Rules, 10 per cent for labor and 15 per cent for material are reasonable and equitable percentages to be added to bills rendered by one carrier against another carrier to cover supervision, use of tools, etc. 738. Merely as illustrating the application of this principle, there are submitted below the rules which the Association is informed are in effect in one section of the country : To all items of labor, including wages of foremen, add 10 per cent for supervision, accounting and the cost of such tools as may be used by extra or floating gangs, except where the work is performed under a fixed daily or monthly wage by regular attendants, such as men regularly employed at stations, interlocking plants, flagmen at crossings, bridge tenders, etc. Tools assigned to regular section gangs and other joint employees and used exclu- sively in the maintenance and operation of joint property may be included in bills at invoice price. DISBURSEMENT— RECOMMENDATORY 397 At interlocking plants, in addition to the 10 per cent premium on labor to cover supervision, accounting and use of tools, a charge of $5.00 per month may be made to joint account to cover the whole expense of usual inspections made by traveling inspectors and attaches of the Signal Engineer's office. To all items of materials and supplies, add IS per cent to invoice price (in- cluding foreign line charges) to cover expense of supervision, inspection, accounting, handling and transportation, except on coal furnished locomotives, to which freight charges at carload rate and the actual cost of handling may be added. If a carload of coal be handled in a terminal only, a switching charge at assessed rates may be made in lieu of the freight rate. A deduction of IS per cent should be made from the value of scrap or second-hand material to cover handling, accounting and freight, on the same principle that a like charge is properly made to cover corresponding expenses in connection with new material. It is proper to add to the cost of materials used in joint facilities, freight charges paid to foreign lines. Freight charges over the owning road, from junction with foreign road to point of use, are covered by the IS per cent added to cover supervision, transportation, inspection, handling and accounting. 739. The individual accounting officers are requested to bring the foregoing to the attention of their respective managements, with a view to having the 10 and 15 per cents made generally effective and operative. 740. Uniform action in this matter would promote impartiality among the carriers and would aid economy in accounting. PLAN FOR DISTRIBUTING MATERIAL INVENTORY DIFFERENCES 741. Case No. 2, in Interstate Commerce Commission Account- ing Bulletin No. 15, provides that in adjusting material accounts to the basis of inventory, "Determined differences in accounting for important classes of material are ordinarily assignable to discrepan- cies in charges to particular accounts since the last inventory and shall be adjusted accordingly. Other differences shall be apportioned among the primary expense accounts on the basis of the material charges to them since the last inventory." 742. It is assumed that all carriers now have, or will shortly have, an adequate classification of their material so that the overage or shortage in their annual inventories can be ascertained by classes of material. 743. The differences in certain classes covering material such as Rail, Ties and Ballast, readily assign themselves to specific primary accounts under the classification of operating expenses. Other classes of material are confined in their use to a few primary accounts, while the remainder of the classes of material may be used over a larger number of accounts. No difficulty is found in assigning differences 398 ACCOUNTING PROCEDURE— 1922 EDITION in the first class mentioned. The second class may be distributed correctly by a compilation of charges for such classes to the accounts concerned since the last previous inventory and the correct basis of percentage arrived at by taking the total charges of such material to those accounts as a basis for percentage. The remaining differ- ences should be charged or credited to the accounts to which such material is ordinarily chargeable on the basis that the charges for material to each of such accounts bear to the total charges for such material during the period since the last inventory. ACCOUNTING FOR MATERIAL AND SUPPLIES AT STOREHOUSES 744. Supervision of Material and Supplies. All material stocks to be under the general supervision of the Chief of the Stores Department, who should give general supervision to the ordering, receipt, care of and issuance of all materials and supplies, except that such supervision may be exercised over special classes of ma- terials such as fuel, stationery, commissary supplies, etc., by special departments organized for that purpose. 745. Direct supervision shall be exercised by the officer in whose accounts the value of the unapplied material is carried. 746. Accounting for Material and Supplies. The Chief Accounting Officer shall have general supervision and prescribe the accounting for all material. 747. The officer in whose account the value of the material is carried shall keep such accounts and records, and render such reports to the audit office as prescribed by the Accounting Department. 748. Classifying and Pricing. A standard material classifica- tion should be adopted for use by all railroads and for that purpose the Railway Storekeepers' Association's classification is recom- mended. 749. A standard price book should be maintained and the material charged out at actual cost, or where not available, at the average or latest price obtainable. 750. Purchase Invoices. Purchase invoices having been checked as to price and other contract features by the Purchasing Department will be forwarded to the officer receiving the material to be checked against the received record and verified as to quantity, quality and condition. 751. After verifying extensions, make the following deductions when proper: DISBURSEMENT— RECOMMENDATORY 399 Transportation charges in accordance with the terms of delivery. Credit memorandum received from shipper for the return of empty containers, etc. Shortages, erroneous shipments, loss and damage or other deduc- tions chargeable to the shipper. Cash discounts if they are to be deducted from the face of the invoice. 752. Make following additions when proper : Over shipments. Errors in weight. Freight allowances, etc. 753. Show on face of the invoice, class number of material, name or number of material account and month taken into account, invoice then to be taken into account certified as correct and returned to the Purchasing Department or other designated officer for voucher. 754. Transportation Charges. All freight, express and other transportation charges, such as switching, drayage, etc., paid by the . railroad should be taken into the material accounts under the proper material classification. 755. Material Transfers. Transfer invoices or bills covering material transferred from one stock account to another shall be taken into the receiving account as classified and for the quantities and amount as rendered, after which they shall be checked against the received record, certified, and any difference of overages, shortages (except Loss and Damages in Transit — see paragraph No. 762) or errors in computation shall be adjusted in the succeeding month by counter or additional transfer invoices or bills. 756. Material Manufactured in Company Shops. Material issued from stock in connection with shop orders for the manufacture of other material or articles should be transferred from the original classes to the class "Material in Course of Manufacture." 757. Material Returned to Stock. All released second-hand and scrap material should be taken into the material accounts cur- rently on basis of prescribed prices, crediting the appropriate oper- ating expenses or other accounts. 758. Material Issued. Material and supplies should be charged out on monthly distributions to Operating Expenses and other ac- counts as used. Certain items of material, such as lubricants for locomotives, train and station supplies and material for minor equip- ment repairs, the application of which is practically concurrent with the issue, may be charged out at the time of issuance, in accordance 400 ACCOUNTING PROCEDURE— 1922 EDITION with the prescribed rules of the Accounting Department. The report for such material will be made to the Accounting Department by the officers in whose material accounts the value of the material is carried. 759. Transfers. Materials and supplies transferred from one stock account to another shall be made through the medium of trans- fer invoices or bills, values to be based on current stock prices, and such material will be classified on the face of the transfer invoice or bill and credited to the material account from which transferred. 760. Material in the Course of Manufacture. Charges from shops to the material accounts for labor expended on "Material in Course of Manufacture" on shop orders should be taken into store accounts under the class "Material in Course of Manufacture" and accounted for the same as other debits to material accounts. Upon the completion of the order the total cost of the manufactured article should be transferred from class "Material in Course of Manufac- ture" to the proper class of the finished product. 761. Obsolete Material. Obsolete material should be accounted for by charging the account or accounts to which such material should be charged with the difference between the stock values and the amounts received from its sale or at its revaluation as scrap. 762. Loss and Damage to Material in Transit. Loss and damage to material in transit between stock accounts should be ac- counted for by the consignee taking into account the transfer invoice or bill and obtaining relief in accordance with existing rules of Freight Claim and Accounting Departments. ' 763. Loss and Damage to Stock Material. Disposition of the value of material in stock accounts damaged or destroyed by fire or other causes should be taken up with the Accounting Department as individual cases, who will issue instructions for the relief of the accounts. 764. Sales of Material. Sales of materials and supplies to Indi- viduals and Companies shall be on the basis of the sale orders from the Purchasing Department and shall be charged direct on the monthly distributions and bills prepared on the basis of the prices and terms of delivery quoted on sale orders. 765. Balance Sheets. Balance sheets shall be rendered monthly to the Audit Office by each officer having a stock account, which shall show the balance on hand at the first of the month, material received, material released and taken into stock account, freight charges, payroll costs, etc., total debit, and on the credit side should DISBURSEMENT— RECOMMENDATORY 401 show the total issues, sales and transfers to other stock accounts, etc., total credits, and net balance on hand at the close of the month. 766. Classified Statement of Material, Received, Issued and on Hand. Monthly classified statements or balance sheets in detail by classification in accordance with Railway Storekeeper's Classifica- tion of material shall be rendered, showing the amounts on hand as of the first of the month, receipts, transfers, total debits — issues, sales and transfers to other stock accounts — total credits and balance on hand at close of month. 767. Inventories. Inventory of material and supplies including scrap should be taken periodically, at such times and in such manner as designated by the Accounting Department. 768. The prices applied to inventories should be the cost price of the material. USE OF MECHANICAL DEVICES IN DISBURSEMENT ACCOUNTING 769. The subjoined information — regarding the use of mechanical devices in disbursement accounting work — is the result of data ob- tained from fifty-three roads. Names of devices have been omitted, except in cases where a clear description could not be given without indicating the name of the device. 770. Non-listing Computing Machines. Operated by hand pressure on keys, the figures being recorded on dials when keys are depressed. Machines used for multiplication, addition, subtraction and division. Best results are obtained by assigning permanent fe- male operators and training them to operate by touch system. Making and verifying extensions and footings on vouchers, bills, payrolls and statements. Prorating common operating expenses between operating divisions, accounting districts, States and classes of service. Compiling gross ton miles in division accounting offices from wheel reports. Arriving at totals of paychecks and drafts. Totaling requisitions and invoices as a check against adding ma- chine tapes, when list is necessary, to avoid calling items back against tape. Cross footing and balancing monthly statistical sheets to arrive at total for year, avoiding necessity of drawing items off on a work sheet. Compiling "Employees and their Compensation" statement by 402 ACCOUNTING PROCEDURE— 1922 EDITION classes of employees for Interstate Commerce Commission annual report. Twelve-column machine used, permitting drawing off hours and compensation at same time. 771. Charts Used in Connection with Non-Listing Comput- ing Machines. Pay roll table, decimal equivalent of days for 24 to 31 day month. Rate per minute for each hourly rate. Reciprocal table where constant divisor is used. Discount table, showing net of $1.00 after discounts are taken off. Table of values of freight cars and yearly and monthly depreciated value of $1.00 at 5 and 6 per cent. Used in ascertaining value to bill for on cars destroyed on foreign lines. 772. Central Bureau Non-Listing Machines. Non-listing ma- chine work centralized in one department in which none but women operators are employed. Practically all computing machine work for entire Disbursement office done in this central bureau. Permits training operators on all classes of work and reduces waste time to a minimum. 773. Training Operators for Non-Listing Computing Ma- chines. Central computing machine bureau equipped with a number of listing adding machines. Girls with no previous experience, started on listing machines and after having become proficient are rotated be- tween the listing and non-listing machines; that is, listing machine operator will spend one week at the listing machine and the next week at the non-lister. 774. Due to difficulty in securing operators, a student course was established. Girls from 16 to 19 years of age with good fundamental education employed and allowed ten dollars a month while learning, which is not considered as a salary, but merely as lunch money and car fare. As students develop, allowance is increased until they are rated as regular salaried operators. Plan is beneficial to carrier as well as to employee by providing some compensation while learning instead of being obliged to pay a tuition fee. 775. Adding and Listing Machines. Operated by depressing keys and pulling a handle or pressing a bar, if motor driven. Records the figures on paper tape or sheets of paper and is used when neces- sary to have a permanent record of items. Listing open items in proving balances in ledger account (recon- cilements). Avoids drawing off on work sheets and footing work sheets. By using wide machine, voucher bill, paycheck, etc., numbers and amounts can be drawn off at same time. DISBURSEMENT— RECOMMENDATORY 403 Compile car repair bills. Use specially designed machine, which gives a greater output per day than typewriter, but has disadvantage in not being adaptable to other than straight routine billing. Purchase invoices posted daily on voucher form in duplicate, the duplicate serving as a voucher ledger. At same time an accumulated total is arrived at to balance against Division Accountants' and Store- keepers' weekly statements of material. Listing material requisitions by classes, accounts and Accounting Divisions for charge and credit and for statistical purposes. Listing pay checks, time checks, vouchers, etc. Prepare pay and time voucher registers. Post individual equipment cards showing original cost, changes in value,' etc. 776. Adding and Listing Machines, with Shuttle Carriage. Registering, indexing and abstract work. 777. Machines Especially Adapted for Multiplication and Divison. Operated by placing levers, representing multiplicand or dividend, in position and turning a crank required number of times, according to numbers in each unit in multiplier or divisor, shifting carriage for each unit. 778. Cannot be used to advantage for addition, but is valuable and a time-saver in arriving at percentages for apportionment of operating expenses and in prorating expenses between States, divi- sions, etc. Non-listing, both product or quotient and multiplier or divisor being recorded on dials. (Brunsviga and Marchant.) 779. Non-listing and operated in same manner as above and for same purposes, except that numbered keys are used instead of levers for multiplicand or dividend. Can be used for addition. (Monroe.) 780. Non-listing motor driven, operated by depressing keys for multiplicand, multiplier, dividend and divisor, results recorded on dials. Carriage is automatically shifted for each unit. Can be use'd with a fair degree of speed for addition, used to best advantage in arriving at percentages and in prorating expenses. (Ensign.) 781. Non-listing, motor or crank driven. Operated by setting markers for divisor, dividend, multiplier or multiplicand and turning crank or, if motor driven, pressing bar. Requires but one operation for each unit. Cannot be used to advantage for addition, but time- saver in prorating and arriving at percentages. Figures recorded in dials. (Millionaire.) 782. Operators for Multiplying and Dividing Machines. 404 ACCOUNTING PROCEDURE— 1922 EDITION Require no previous experience and can be successfully operated by girls. 783. Non-Listing Adding Machine. Operated by setting keys and pulling lever. Inexpensive machine used for general purposes and shifted from desk to desk as needs require. Operated by inex- perienced clerks. Non-listing and used for addition only, figures be- ing recorded in dials. 784. Cylindrical Slide Rule. Consists of a cylindrical slide having both rotary and longitudinal movement within an open frame- work of equi-distant bars. Slide contains two logarithmic scales, one one each side of center. On bars are two other scales arranged in same manner as on slide. 785. Used principally for proving averages in statistics and arriv- ing at and verifying percentages and prorating revenues and ex- penses by States, divisions, etc., and in apportioning charges for loco- motive repairs to classes of service. Does same class of work as multiplying and dividing machines with greater speed, but results are not so accurate beyond four figures. 786. Typewriters. For correspondence, statement work and general use. For statement work equipped with tabulators. Posting index of audited vouchers and bills in loose leaf records. (Rapid fire index.) Car repair bills and voucher checks made with one writing by means of carbon. Original being voucher check and carbon serving as original bill. Same method in effect in Purchasing Department to cover purchases of material and supplies. Equipped with two kinds of type, one plain and one pin-point for drawing drafts and vouchers. Name and address is written using plain type, amount is written using pin-point type to guard against manipulation. Combines typewriter with check protector. 787. Typewriter with Adding Machine Attachment. For statement, bookkeeping and other general work where necessary to foot typed figures. Does away with separate operation of footing completed statement after typing. Transcribing and adding record of bills and vouchers. Posting bills collectible in loose leaf ledger (Rapid fire index) from bill register, also posting cash and balancing individuals and companies bills collectible ledger for miscellaneous bills, car repair bills and foreign roads overcharge bills. Prepare car repair bills. Writing and balancing pay rolls and pay roll registers. DISBURSEMENT— RECOMMENDATORY 405 Writing pay rolls and pay checks and totaling pay rolls in one operation. Time books and time sheets audited before pay rolls are written. One line protected check used. List vouchers to Treasurer and prepare voucher register in one operation. 788. Combined Typewriter and Computing Machine. (Moon-Hopkins.) An electrically operated combined typewriter and computing machine with four accumulators, adds, subtracts, multi- plies and divides and is especially adapted to bookkeeping, statement work and the rendering of bills. Specially built machine for use in compiling information in connec- tion with'U. S. war tax. Compiling by lines, record of gross earnings, passengers carried and miles run by each car in various lines and balancing daily with Receiving Cashier's record. Compile car repair bills, claim greater output per day obtained than by use of typewriter with adding machine attachment. 789. Typewriter — Flat Writing. Machines used where state- ment of record sheets are too large for ordinary wide carriage ma- chine, where inadvisable or impossible to roll sheets through machine, oi where posting to bound books. Posting ledger charges to primary Road and Equipment accounts by Authorities for Expenditures from tabulating machine-punched cards. Statement and abstract work. Freight Claim draft sheets. 790. Typewriter Cyclometer. Attached to typewriter to record output and determine efficiency of individual operators. Records number of key and space bar strokes. 791. Line-a-Time. Attached to desk of typist directly behind typewriter and facing operator. Equipped with a lever operated guide for following the line, eliminating the necessity of using a ruler or other flat instrument to follow line and guard against errors when transcribing. 792. Electric Sorting and Tabulating Machines and Card- Punching Machines. Operated by punching specially printed cards, figures being used to indicate information. Cards are sorted me- chanically and run through tabulator to obtain totals. A number of totals may be obtained in one operation. Operated successfully by assigned women operators. Condensing charges to Operating, Road and Equipment and other 406 ACCOUNTING PROCEDURE— 1922 EDITION accounts from departmental distributions of labor, material, supplies, fuel a»d stationery and distribution from bills, vouchers and journal entries. Condensing revenue by accounts and by States and classes of service. Condensing charges to Operating Accounts by Operating Divi- sions, Accounting Districts, States and class of service for statistical purposes. Condensing charges to Road and Equipment accounts by A. F. E.'s for preparation of statement of charges by authorities and for posting by machine in ledger as a basis for check of completion reports re- quired under Federal Valuation, Order No. 3. Condensing wage statistics for annual reports to Interstate Com- merce and State Railroad Commissions. Compiling basic statistics covering train, locomotive and gross ton miles, special statements of train tonnage performance, tonnage and fuel performance by individual enginemen and classes of engines. Equipment record statistics. Assemble by classes of traffic and States, loss and damage and overcharge claim payments and analyze personal injury accounts. Individual yard operation reports. Assemble time of Enginemen and Trainmen and prepare payrolls, also compile wage statistics for this class of employees. Prepare Mechanical Department payrolls and distribute the charges. Compile statistics showing cost of repairing individual parts of individual locomotives. Abstracting of distribution by States and Divisions; and for Interstate Commerce Commission accounting re- quirements (Central Bureau). Comparative analysis of Overcharge and Loss and Damage Claims paid, divided to show commodities and classes or causes. Comparative statement of labor or payroll cost by departments. Statement of Material purchases during month. 793. Phonographs, Dictating, Transcribing and Cylinder Shaving Machines. For general correspondence purposes. Letters dictated into machine and recorded on wax cylinders. Cylinder given to operator, who transcribes, using a machine equipped with tran- scribing diaphragm. Eliminates time lost by stenographer when tak- ing dictation direct from correspondent. After having transcribed letter, cylinder is shaved and used over again. DISBURSEMENT— RECOMMENDATORY 407 794. Central Bureau for Transcribing. All transcribing done in Central Bureau. Cylinders are collected at stated periods and delivered to Transcribing Department. 795. Letters transcribed on piece work basis at a fixed price per letter. Telegrams and mailgrams dictated on separate cylinders to permit preferred attention and expedite transcription. 796. Mimeograph Duplicator. For obtaining a number of copies of circulars, statements, etc., by means of stencils cut on type- writer. 797. Dermatype Stencils. Used when an unusually large num- ber of copies are required. Stencils can be cleaned and filed away and additional copies may be struck off when desired. 798. Cutting Stencils. Carbon copy made at time stencil is cut to facilitate comparison with original draft. 799. Gelatin Duplicator. For preparing a small number of copies of circulars, statements, etc. Statement or circular to be dupli- cated is prepared either by hand or on typewriter with specially prepared ink or ribbon and applied to gelatine surface. Copies are then obtained by applying blank sheets to impression left by original or master sheet. Duplicating surface comes in rolls and after one surface has been used a new one may be obtained by turning a handle. 800. Clay Duplicator. Clay composition contained in a tray. Can obtain from 5 to 50 copies. Copies obtained in same manner as on gelatine duplicator. 801. Multigraph. For getting out printed matter. Requires setting of type. 802. Photography. Reproducing camera for obtaining photo- graphic reproductions of statistical sheets, vouchers, bills, waybills, etc. Will permit of reduction in size at time of reproduction. 803. Addressing Machines (Motor Driven). For rapid ad- dressing of envelopes, printing names on time slips, time rolls, etc. Preparing time slips, time rolls, pay rolls and inserting names on pay checks. Addressing envelopes. 804. Rapid Mail Opener. For opening incoming mail. 805. Numbering Machines. For numbering consecutively drafts, vouchers, bills, etc. 806. Combination Dating and Numbering Machine. Dating and numbering, consecutively, vouchers in one operation. 807. Clock Time Daters. For stamping date and time received on correspondence, statements, etc. 408 ACCOUNTING PROCEDURE— 1922 EDITION 808. Radial Distributor. A fan-shaped device with receptacles into which papers are dropped when sorting either in alphabetical or numerical order. 809. Signograph. Used largely by paymaster for signing pay checks. Device permits signing a number of checks at one operation. 810. Check Protectors. For inserting amounts on pay checks, drafts and vouchers to guard against manipulation. 811. Cancelling Machines. Motor-driven for cancelling, by small perforations, paid pay checks, drafts, vouchers, voucher attach- ments', etc. Dies can be set to show date of payment. Hand-operated, cuts a round or square hole. 812. Air Tubes. .For transmitting telegrams by means of car- riers through tubes to and from Telegraph Office, also for sending special letters (relayed through Telegraph Office) to other offices in building. 813. Automatic Electric Elevator. For transmitting mail, vouchers and other items between offices of the Accounting Depart- ment and between offices of the Accounting Department and the Treasury Department. Operated by pressing a button. Car is con- trolled from and may be stopped at any floor. 814. Electric Mail Elevator. Operated between central mail room and all floors in General Office building. Used for delivering large quantities of mail to and from mail room. Car is controlled from mail room. 815. Mail Chute. Leading to central mail room. Letter drop on each floor and small quantities of outgoing mail are sent to mail room through chute. 816. Applying U. S. Stamps. Stamps applied on outgoing U. S. mail for entire General Office in central mail room by means of machines. Each office encloses its own mail, using a special en- velope for U. S. mail. Machines used for sealing letters and applying stamps to outgoing mail. Capacity from 6,000 to 9,000 envelopes per hour. Electric sealing wax pot. Postal scales for weighing mail. 817. Pencil Sharpeners. Placed at convenient points in office. 818. Spool-o-Wire Paper Fastener. For fastening papers together. Makes staples from length of wire wound on cylinder inside machine. Automatic feed paper fastener for files containing few sheets. Malws long narrow clip. (Hotchkiss.) DISBURSEMENT— RECOMMENDATORY 409 819. Rubber Stamps. Rubber stamps are very generally used to save time of writing. Principal uses: Addressing envelopes in advance of use when addressing machine is not available, stamping date received on inbound mail, reports, vouchers, etc., captions of accounts frequently used, instructions as to prorating on sheets sent to computing machines. 820. Time Clock Recorders. For recording on cards time of arrival and departure of clerks employed in office. For obtaining record of time work was started and completed in connection with output of non-listing machines and determining effi- ciency of individual operators. 821. Trucks. Used to collect books, pay rolls, vouchers, etc., requiring vault protection at close of day. Truck boy makes round of departments, avoiding necessity of clerks from each department making trip. Books distributed by truck boy each morning. 822. Paper Punch. Hand power, adjustable, for perforating papers for filing purposes. 823. Binders . For binding pay rolls, vouchers, etc., using heavy, hinged cardboard binding sides. Holes for binding purposes cut in records by drills, either hand or motor driven. 824. Buzzers and Call Bells. Very generally used for calling clerks and Department Heads to office or desk of Auditor, Assistant Auditor and Chief Clerk. 825. Inter-Communicating Telephone System. Connecting Chief and Head Clerks' desks with Auditor and with each other. Operates independently of main telephone exchange, but connected with it for outside calls. 826. Dictograph Interconversing System, Master Station in Comptroller's office to the several branches of the Accounting De- partment and in the individual office, the Auditor of Disbursements with his Assistant, the Chief and various Head Clerks. 827. Each Bureau Head equipped with a telephone permitting connection with any other Department in General Office Building or outside. Supplemented by an automatic inter-communicating system permitting communication direct between Auditor of Expenditures and each Bureau Head or Bureau Heads with each other. Permits calling each individually or collectively. 828. Mail Carriers. Used in transmitting mail between Dis- bursement Office and offices of Division Storekeepers and Division Master Mechanics. Mail is placed flat in carrier without enclosing in envelopes. Carrier is made of heavy cardboard covered with can- 410 ACCOUNTING PROCEDURE— 1922 EDITION vas and has a double flap, on one of which is printed Disbursement Office address, and on other address of Storekeeper or Master Mechanic. 829. Pay Roll Cases. Locked boxes with reversible cover on which addresses are painted, used for transmitting pay and time rolls between maker of roll and Disbursement Office. 830. Visible Card Index File. Used to post time of Transpor- tation Department employees. Posted daily to cards, name of em- ployee in plain sight at all times. (Can be adapted to other card systems, such as employees' rate card, contract and lease cards, etc.) 831. Wage Tables. Hourly, daily and monthly rates, for com- puting earnings of employees and for verifying extensions of rates on payrolls. Train and Enginemen's rate sheet. Earnings computed from 1 to 100 minutes for each train, engine and yard rate. Used in figuring overtime. Hourly rates for each monthly rate for a 24 to 31 day month. Used for computing overtime earned by Trainmen who are paid at • a monthly rate. Time after which overtime accrues on train runs 100 to 199 miles in length on speed basis of \2y 2 miles per hour. Chart showing number of trips made in passenger and way freight service in 28, 30 and 31-day month and earnings per full month for each member of train crew. Used largely to determine earnings when less than full month is worked on monthly paid runs. 832. Calculating Tables. For rapid computation of mileage, per cents, etc., principally used in application of fuel prices, applying rates to number of tons of coal issued during the month to arrive at value chargeable to expenses by Lines and States. Lumber Calculator. For computing and verifying board measure. Freight Tax Computer. Showing amounts to be collected under the war revenue tax for transportation of shipments. Charts used in connection with statistics showing amounts charge- able through construction and for record of A. F. E.'s. Twelve-year graphic chart. One-year statistical chart. For computation of rail tonnage showing tonnage of rail from 1 to 100 feet on rail ranging from 56 pounds to 90 pounds per yard. 833. Numbers Assigned to Indicate Class of Service. Voucher, pay roll, etc., charges assigned to service, i. e., Freight, Passenger, Common, etc., class of service being indicated by a num- DISBURSEMENT— RECOMMENDATORY 411 ber following the account number. Charges to account 201, for ex- ample, are shown 2011-2012-2013, last figure indicating class of service. 834. Numbers Assigned to Regular Train Runs. To avoid writing points between which trains run, on time rolls, a number is assigned to regular scheduled runs and number only is shown on roll. 835. Numbering Bills and Vouchers. Series started first of each year and vouchers numbered consecutively, beginning with number 1. Allowance made each month for overlapping numbers. Prevents misfiling and reduces work of filing to a minimum. 836. Series started first of each month and vouchers numbered consecutively, beginning with number one. The month and year are indicated as such. 837. Consecutive numbers started first of each year, odd numbers used for January and even numbers for February, etc. Prefix num- ber used to indicate year. 838. Bills and Vouchers. Material and supplies and car repair bills and vouchers prepared by Shop Accountant. Before transmit- ting to Auditor, items are listed on loose leaf bill and voucher register sheets which accompany bills and vouchers to Auditor and form part of Auditor's record, requiring no further writing. Bill and voucher numbers assigned to Shop Accountant by Auditor who uses same numbers as his own. Car repair bills not sent to Auditor, but for- warded direct to Foreign Lines by Shop Accountant, list only being sent to Auditor. 839. Preparation of Pay Rolls. Time posted to time sheet by Foremen in Transportation Department, all details being shown. Ex- tensions made on time rolls and pay rolls compiled from time rolls, no details of time, rate, etc., being shown on pay rolls. Time and pay rolls sent to Auditor's office for verification. Same method for Train and Engine rolls. 840. Semi-Monthly Pay Rolls. Duplex form used, names of employees being entered on pay roll once a month. Amount earned in second period entered on carbon copy of first period roll. 841. Station Expense Roll. To reduce number of vouchers in connection with Public Utility Companies' bills, such as light, water, etc., to insure quick payment in order to obtain discount, agents are authorized to pay bills as presented and list them on an expense roll which is forwarded to Auditor. Auditor issues non-negotiable draft to agent for total amount of payments, agent remits as cash to clear 412 ACCOUNTING PROCEDURE— 1922 EDITION his accounts. Same method is applied to other authorized station expenses. 842. Employees' Expense Accounts. To expedite payment of amount due employees for money expended in company service and reduce number of vouchers. Expense accounts, for all men under his jurisdiction, are sent to Department Head direct and recapped on a special form in triplicate. One voucher drawn in favor of Treasurer for total of all expense accounts. Copy of recap and orig- inal expense account statements sent to disbursement officer; original and duplicate of recap sent to Treasurer, who issues checks for amount due each employee. 843. Payment of Expense accounts made by check. Checks drawn by Department Heads and forwarded, together with expense statements, to Auditor, who, after audit, forwards checks to payee. Treasurer relieved by blanket voucher drawn by each Department Head. 844. Quick Payment Ticket. For immediate daily payment of laborers, especially large bodies of men employed temporarily for special purposes. Ticket is issued to men when they start work, and Timekeeper indicates by a special die punch work done, total hours worked and rate paid. Ticket cashed upon presentation to Paymas- ter, amount earned being entered on ticket by Paymaster's clerks. 845. Rail and Ties in Transit. Cards are prepared, one set for forwarded and another set for received rail and ties. The two sets are matched and unmatched cards represent in-transit items which are followed up. 846. Skeletonized Blanks. Bills collectible, vouchers and de- partment bills and invoices covering regularly recurring items, are skeletonized on duplicating machine, leaving blank spaces for date, amount, percentages, etc., and a year supply struck off. Produces standard results, reduces possibility- of error and avoids considerable work of preparing pencil drafts and checking and rechecking data monthly. 847. Form Letters. Standard printed forms with numbered' questions and answers. Used to avoid writing letters. Clerk inserts name and address and pencil checks proper item. Used largely in Bill and Voucher Departments. 848. Mimeographed standard letter forms. Used to avoid dictat- ing letters. Special blank is prepared by correspondent as instruc- tions to typist indicating form to use and data to insert. 849. Care of Records. Voucher papers filed in all steel cabinets DISBURSEMENT— RECOMMENDATORY 413 of the vertical type. Claim less expensive than old-style binder and prevents mutilation and turned edges. 850. Central Filing Bureau. All correspondence, leases and contracts filed in a central bureau. Insures uniformity in filing, complete files and avoids having each sub-department maintain separate files. Files are obtained by request slips signed by sub-de- partment head. 851. Central "Bring-up" File. Papers which employee wishes brought to his attention at some future date for action, sent to cen- tral filing bureau, where they are filed in a special "bring-up" file in proper date order. STANDARD FORM FOR RENDERING OF BILLS BY FIRMS FROM WHOM MATERIAL IS PURCHASED 852. The adoption by the carriers of a standard form for render- ing of bills by firms from whom material is purchased should result in the material and supply firms, from whom many purchases are made, printing their own supply of the standard form for rendering their bills, instead of requiring the carriers to furnish the forms. For Ibis purpose the Railway Accounting Officers' Association recom- mends R. A. O. A. Standard Form No. 201. R. A. O. A. STANDARD FORM NO. 202, REGISTER AND INDEX OF MISCELLANEOUS BILLS PAYABLE OR RECEIVABLE 853. This form is intended to fill the requirements of a register and index of all bills, other than those of a recurring character. It contemplates the registration of each individual bill rendered against the carrier and means, in effect, a ledger account with each concern with which the carrier does business. 854. Arrangements may be made with the Purchasing Agent to transmit a copy of all invoices received to the Accounting Depart- ment for record in this register, and similar arrangements could be made with all other departments for bills handled by them. When the original bill is received in the audit office, either for voucher or covered by voucher, it should be checked against this record to detect duplication, and when finally audited, the audit or file number of the voucher should be inserted in the appropriate column, indicating that the amount opposite that number had been paid. At any time, an adding machine list of the open or unpaid items would indicate the Carrier's liability from this source. This voucher number would 414 ACCOUNTING PROCEDURE— 1922 EDITION also supply the place of the ordinary index, and would make any ad- ditional indexing unnecessary. Properly applied, this method would prevent absolutely duplicate payments, and appears to be the only practical method to accomplish that end. The sheets are of the "loose leaf" variety, and the record may be perpetuated indefinitely. R. A. O. A. STANDARD FORM NO. 203, REGISTER AND INDEX OF RECURRING BILLS PAYABLE AND RECEIVABLE 855. This form is intended to fill the requirements of both register and index of recurring bills, both payable and receivable, of all characters. Space is provided in which to state the nature, location, and description of the property or facility affected, and if covered by an agreement or contract, to state the terms. This will afford a ready means for checking bills payable when received, and bills receivable, when rendered, to ascertain their accuracy in accordance with the terms of the contract. 856. When the bills have been properly registered, the record af- fords a comparison of the monthly amounts, and enables quick detec- tion of fluctuations which might require investigation. This, when correctly applied, will prevent the inclusion of improper items on bills payable, and the omission of any regular items on bills receivable. 'Every sheet provides for regular monthly bills covering a period of four years and as it is of the "loose leaf" style, the record may be in- definitely perpetuated by inserting additional leaves behind the first, after the latter is filled up. The second and additional sheets need not carry the information at the head of the first sheets as that will suffice for the entire record of any particular arrangement. 857. The record will prevent the duplication of bills and will act as a reminder to prepare promptly bills receivable, and to trace for de- layed bills payable. It will also furnish quick information as to the cost, by periods, of operating or maintaining any joint facility or other arrangement, for which bill is rendered at regular intervals. When bills payable are vouchered and audited, the insertion of the audit or file number in this record makes it an index, superior in many respects to the average index now in use. VOUCHER—FORM OF 858. Carriers should use the Standard Form of Voucher, R. A. O. A. Standard Form No. 207. DISBURSEMENT— RECOMMENDATORY 415 R. A. O. A. STANDARD DISBURSEMENT FORMS 859. R. A. O. A. Standard Disbursement Forms, shown on the following pages, are indicated below : 200. Loss and Damage Claim Authority. [Mandatory.] 201. Invoice for Material. 202. Register and Index of Miscellaneous Bills. 203. Register and Index of Recurring Bills. 204.' Detail Report of Disbursements under A. F. E. 205. Abstract of Charges to A. F. E. 206. Bill (Original, Duplicate and Triplicate). [Mandatory.] 207. Voucher (Pay part and Record part). 208. Draft. 209. Statement of Personal Expenses. 210. Tracer for Unpaid Bills. [Mandatory.] 211. Vouchers Audited Register. 212. Vouchers Audited Condensing Sheet. 213. Vouchers Audited Register. 214. Vouchers Audited Condensing Sheet by Operating Divi- sions. 215. Summary of Car Repair Billing. 216. Statement of Ice and Salt Furnished to Refrigerator Cars. 217. Register of Car Repair Bills Receivable. 218. Register of Car Repair Bills Payable. 219. Car Repair Bill Certificate. 220. Sub-Ledger — Foreign Roads Car Repair Account. 221. Counterbilling Authority. [Mandatory.] . bo ! < 6 < o Z o Z U 6 pi z E u ft E o U • o o J3 | >g I a * 2 5 all j a w a u g, ft rt « .SjS» • fl-sa ■"■a u 2 SaS| l" = i 5 "■- rt g .O ,_, » | Ssife ^J u-S 8 1 b S -S 5 S"S S - 5 J HghSt- z o < a, o o Q < a. u Q_ X. < -I h- I UI a IL < « DC H D O Q 2 < H O 2 W B H ui J m < P o o ui z I- o z c e = ■JQ o o XS h o fa HI O < s < Q z < 0) 01 o =5 — "O 5 1 < P £° j8 2 g.B P ■d d -' o a £ t-l 4J 'S ns ation 0) ft O 4J* u o m ^ a . d r-J U3 Ul ^ 'u a] 1-, t-H p h fc U h h SS "3. -p ° rt ° .iv ; ^janioisnQ W P paspsq;} a -a 03 ft V LO T^ £ IS o +3 .s •6 3 ft O g >■. ta *s E ■a OJ 1-. a) ■a '3 6 •a a rt m 6 fc a •a £ 4) tl 8* S ft a CO .2 ID « d a - POM o g 3 l> M H a "3 >> o c £5 ,§.8 & w d n) o a in a 0) *** a > Q < a. Ul < Q K Ul a z 3 Z ■> H Z 3 s < u. I 5 u < a j m a u ID Z Z Register 6c Index of Recurring Bills ^receivable THE NORTH & SOUTH RAILROAD FOLIO- R. A. 0. A. Standard Form No. 203. Funn Size 7x18 U in. To print on loose leaf stock g\ixVi',., . Punching to fit binder. Cross ruling to be single typewriter space. IN ACCOUNT W1TH- ADDRESS. NATURE OF FACILITY LOCATION DESCRIPTION AGREEMENT NO. FILE NO. DATE EFFECTIVE TERMINATES OWNERSHIP TERMS ACCOUNTS !S*M?t15> mw-^n™™" -^ANNUALLY BILLS RENDERED /MONTHLY REMARKS: a. < Ul >• xu 5w d z j 5 H Z 3 z < a U Q a. < * a. 00 a u a < ui 5 Ha i° QlL a Ul z bl .0 ■ blUIZ K Q Kzy ood UQ.lL Q„ E Ul »J Hd 23 OOK 5>0 z i Ul a a Id P sop Oh. d z h a 3 < o (VI a JAN. FEB. MAR. APRIL MAY JUNE JULY AUG. SEPT. OCT. NOV. DEC. (M a JAN. FEB. MAR. APRIL MAY JUNE JULY AUG. SEPT. OCT. NOV. DEC. V CM CM 0) JAN. FEB. MAR. APRIL MAY JUNE JULY AUG. SEPT. OCT. NOV. DEC. m CM a JAN. FEB. MAR. APRIL MAY JUNE JULY AUG. SEPT. OCT. NOV. DEC. Reports, statements, or other interline forms, when uniform in size and standardized in arrangement, usually lessen clerical labor, and are the source of convenience in filing and using such reports, statements, or interline forms, by carriers receiving them. 420 il SI Is > z < z o U Q < O < X I- 3 10 Q z < z a t o u a z 5 if is i z : — i II 1 i i | — , F 1 1 1 L, , 1 H H c 1 ' n ill -i || uii } i) ):tae (uao idinl a p ib p rai < a Hip qaji 1* o t 1U taw au i }0 3U1B , ^ w nftra Bn „ m r ( wg j t ii ' i n . ■ ii " ii ► 'Z < c , II a , B II _ . __ Ed U ! .5 O i _^ 3 2 1 a |l U ■c ■II ' £ | - ■S "8S . 'sg J Ie . < -p »a|o. .ai 3 :psi i jo pai. nam ISO; »if< uui ip» snp ui f ibj£ ) *..* | £°5 1 < 'i;ui J9 siiji ui f jsig > 9 3 l">on;o >j ibbs ii j; qjo io '1 i|3ra & *i; quir u aq i iru njo: siq: ui . je-jc ) '5 I! <'»» '„ 1*3 , \,i pun ifl„ „u; o 1 a„ -b ums !umijoa siq-^ Hi sajB i3ie< p i un m iTqt ) 5 1 t»j : ' „i m% ppv ., ■»« r*pi 'V ('„s iraujwip Ii. • "J ' »a ,.si< auu maj „ j. -j anil i pa bia; jqqi ^iu i jo bbj i aip um njoa sjhtJ hi i ^bij ) » s ■3 J ag n sit aim ma [ 'ei oijip V >1 a iipai 3db padi ai4 s}iu i g ■Miqs suuii[03 SunuoffE at i m , o a mot J3S use; joj un J : JSi; HUI A.15,! U3E lp * BUd I idd e ot i ^a; sut »and : sn i uj | ■£ -^ * 3 ■ s -a » £J i. £ 3 z Q ■2 ft. ^ 4S JJ « 3 S S o o C H f- O U 1 a ill , 1' 1 1 r B -50142 A. F. E. No. ..Central Division -Wisconsin State -13 Valuation Section DESCRIPTION AND LOCATION OF WORK Replacing present gasoline storage tanks with larger ones —Crossroads and Slabtown DISTRIBl nOVESTEMNT IN ROAD Line No. Voucher or Bill dumber Voucher in Favor of; Journal Voucher for: Bill Against Whom Total. Investment in Road .ngineerm Water Stations Fuel Stations Roadway Buildings P"n m.»SAfi.O / r ai? it fcfc«" 1 TflAf/iP. «f*T^i.. 7 IS ft t 4fl 3 -r«9-r«<.a-»^ ii*r VJ V 6fc*" /f * f <« & V4f /* A ?. 9 la * /t* M f 11 "l J///7 c*.«a« L//vy J* j i.r/ f n o < To-r.fl._fe* ^/Jf ¥T^ -3 » 'f(?« >( Yft fc>< Ik _ 41 IL 3 o » , >r J A?* K^r 71 ♦ if D l«i ff o u o J A*"/ (?f 3* e a? J. ff lj»l h fo fr V* is * *,.£ Ajriy^-r-P/y* 3 n -r £. la? ?1 m p/ao s V..J i» 36 11 ir v<» a-i u.\ UL u 7 J i: J I 1 i j: ..u J TZ | Vi 6a *•? ^i Fo/\W4KD P 1 NORTH & SOUTH RAILROAD RiaA.suirf.rJFm.Maai* ACCOUNTING DEPARTMENT Abstract of Charges to Authorities for Expenditure ESTIMATE. INVESTMENT. $1,800.00. OPERATION. #50.00^ ITION— I. C. C. CLASSIFICATION OPERATING EXPENSES OTHER ACCOUNTS Total Operating Expenses Roadway Buildings Water Stations Fuel Stations Amount of Charge Name of Account Line No- / , 2- rV s I V | ■■ r 1 il I (V /4 /f 'f 10 1/ 11. 3<» l~ "f P* _, ir 14 if 3ft Q* ?p /*» 00 (60 04 3o ^/ o* PP t*Q ok "1 M *V 3»" Jfc T) 1* *1 Vit yv V^ «t *? Y»r ¥f 4« *? fv St n TIP 6a *~ *v- •M ** fc f aj en co- a O°o ,83 us ■ O s UI < U 0- D Q Q Z < < z 5 5 o Q >•* Z < Ql s 5 o O d D ° < k O i K . < * I E h a. 7) 3 O < to Q h 7. < h lil X 7 h < tK t O Z i Ul tr: h Ul V .13 f O l-. b3 eg o ™ s ■ o o Is s ■ tj o Tj O S3 » 13 Oh >* .H s u Pit* O > o 03 O.S 0.0 o pi ei to z •a ■d 8| o.S few if i a UI < O J Q. ce Q < a Q Z < Li I- < ■S a n • !C Et Q LI >■ z 2 t < h Qu < O o D < IT O ir £ -J in < 4 tt z I K h K O 3 in s Q h Z < h UI I 7 h J cc t o i UI z IT n h LI y o. a W <3>y ° s o o FOR Correct : Approved for payment: Auditor Pay to the order of REGISTERED No. MO. YEAR Washington, D. C. $- To In Settlement of Above Account. NORTH & SOUTH RAILROAD CO.. Treasurer. Note. — The above is the pay part as it appears folded over the record part. In printing, the pay part would be reversed ; that is to say, the pay part would be printed upside down so as to bring it in the proper position when folded over the record part for writing. The pay part is to be the only printing appearing on this side of the form. B. A. O. A. Standard Form No. 207 Fay part 8%x3% inches. Record part 8%x7 inches. If large size is desired, use: Pay* part 8%x7 inches. Record part 8^x11 inches. * s S " C -I u 8 o£ H „ D □ id in i- u to >■ 111 < J a. z Ul H X a - Oh- io E. A. O. A. Standard Form No. 207 Pay part 8^x3% inches. Record part 8^x7 inches. If large size is desired, use : Pay part 8^x7 inches. Record part 8%xll inches. M Sz i " = i ' m i 2 in ! i i : :S* O 3 « J a. a * tu z > "■ s m ID " K i_ U UI Z * s u t * (A Note. — The pay part is to be printed on the reverse side of the above portion. When folded, the spaces on the pay part corresponding to the record part below would come exactly over them, so that by use of a carbon, whatever is written on the pay part will appear in the corresponding spaces on the record part. FOR REGISTERED No. MO. YEAR To Dr. DISTRIBUTION ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT TOTAL Space for Approvals. 00 © (S d ! o «S ! R H £•9 6 ' PS fa •CJ ^ z ti *** ! ►-< ■3 M Q On ;s .'to O t-H °. o ! «■ ■ 1 1 CO 1 Si 1 & I I 0\ +j i *- I rt IS . . £ i c5 ' « B 1 1 "~l 9 o i ids ^ III 6 < Slabtown Georgia are optio uded in S N 1 1 > O | mh I i w i o d w z ! o , & 68 i^'S o i* ;ij |l Z z |« ! a - "■§ IK'S i, i '.a 1 *> 1 . d43 — to a xi o 8 "S a OJ o a ai E T3 < o Q '5 a! c h- 1 1 ■u CO >-> o rt -*-* £ V) ffl a ft Pi a cd o 1— 1 o 4-! 3 CD ,ft l_, •2 +J 5 a 3 , "i £ 1—4 ra « R. A. 0. A. Standard Form No. 216 Size 8H * 1* inches NORTH & SOUTH RAILWAY COMPANY STATEMENT OF ICE AND SALT FURNISHED TO REFRIGERATOR CARS Sheet No Audit No For Account of At Station, Month of ...19 to which our Bill (Form ) of same Audit No. as shown above is attached. Car >. +j ■a o 6 a o O Billing Reference (Show W/B reference under which car is moving at time of initial icing) Weight of Ice and Salt Furnished Date Cars iced at minimum chgs. iced l-t Z 3 '3 W/B No. Date From billing station To destination Cars iced at actual wt. chgs. Ice Salt Ice Salt R. A. O. A. Standard Form No. 217 Size 8H x 14 inches. REGISTER OF CAR REPAIR BILLS RECEIVABLE THE NORTH 8c SOUTH RAILROAD CO. Audited for Month of.. _, 19 Name of Road Description Audit No. Amount Total of Summary *H2 XI K III O -1 () 01 < a >■ < < o tr Os u i _i *"| -1 < 5 cc a X < 1- UI D o K Jl K U) a < <8 t-. U. T h 0) K CH UI h o z 3 III UI a: I 1-8 5 « .9 • a s ft o o s •3 a < < K J < < < Q. I « J _J i < h to * I h K 0- Ul z K III q: I < H o "" D V) IK UJ > a $ e 1 ■3 { S * l- ' a w • u u tE : o : ; C u : . 1) .3 : • p. > : s o .w a • a 4 x 11 inches FOREIGN ROADS CAR REPAIR ACCOUNT THE NORTH & SOUTH RAILROAD CO. In Account with. Address Month Recorded Month Settlement Debit Due from Foreign Lines Credit Due to Foreign Lines Settlement Amount Date paid Remarks O H) •n.E U *2 x Z < O u >• < _J < i H D o V) ■ 3 a. >■ 2 m u >- o Q UI > UJ IX o (M 01 d 0) >- 6 1 z O 00 < fc. a. •d c* 2 •0 J K O VO o £ t*3 >- ■' a o Ul L. m Ul >- _l a. 2 z d J o p a: Ul £C Ul I 5 Q z z < u. Ul ~2 R. A. O. A. Standard Form No. 405 Size 5^x9 inches NORTH & SOUTH RAILWAY COMPANY CASH FOUND DEPOSIT SLIP Department Date Auditor Dear Sir: I have this date deposited with the Ticket Receiver, $ cash found, to be credited to ''Cash Found in Station" account. No Date Found Where Found Name of Finder Currency Coin Name Title Copy to : .Ticket Receiver, Enclosing amount stated above. R. A. O. A. Standard Form No. 406 Size 2x5-13/16 inches NORTH & SOUTH RAILWAY CO. LOST ARTICLE TAG Station ..192.. DESCRIPTION Attach to article found No NORTH & SOUTH RAILWAY CO LOST ARTICLE TAG Station 192.. RECEIVED OF Name* DESCRIPTION OF ARTICLE 192.. Mo TO PERSON FINDING ARTICLE This form is a tag with a hole at top through which to attach it to found articles 1-3 5 c < 0\ 2 o ^ 5 < £ ° X H 3 8 X H K O o •5 o •a C U 3 is "<3 © 5> v. •a .O »x o Q> •« Q> o o a O ft! a £> O CO •8 tq f-i ftj o E o ftj 2 CO at ^2 Ex 1 5 w H CM a 6 tx& T2 o »| •£. a» _i UI !■§ A u *&. •a < a. •§j 5 u< )x J2 «> HH ■3 O l-H Q « O R. A. O. A. Standard Form No. 408 Size 8x9 l /i inches NORTH & SOUTH RAILWAY COMPANY DAILY REPORT FROM PARCEL ROOM OF LOST ARTICLES 192.... Date Time Where Found Found By DESCRIPTION Check No. Claimed By Date Remarks - • Articles of value, such as money and jewelry, must be turned into Ticket Office and receipt taken by Parcel Room Clerk. This report to be made daily in Triplicate, 1 copy to Auditor, 1 to Ticket Agent and 1 kept for Record. Under Remarks employee receiving article will show his initials. R. A. O. A. Standard Form No. 409 Size 8-Hxl3Ji inches NORTH & SOUTH RAILWAY COMPANY PARCEL ROOM Statement of Storage Checks Issued and Collections Made 192.. NUMBERS No. Rate AMOUNT Overt ime TOTAL Com. No. Clos. No. Collections Prepaid Checks sold — Claim Checks issued Lost Checks not re- deemed — Checks not redeemed within limit . — Total Cask Collected R. A. O. A. Standard Form No. 410 Size 8 5/16x1334 inches NORTH & SOUTH RAILWAY COMPANY PARCEL ROOM Inventory of parcels on hand midnight 19.... Number of parcels in Store Room as per statement furnished : Covered by regular parcel room checks " " store checks Number of parcels on upper shelves in parcel room as per statement furnished : Covered by regular parcel room checks " " store checks Balance of parcels on hand numbered as follows : Covered by Regular Parcel Room Checks Numbers Numbers Numbers Numbers Numbers Covered by Store Checks Numbers Correct Parcel Room Clerk R. A. O. A. Standard Form No. 41 1 Size TH x 13 9/16 inch;s NORTH AND SOUTH RAILWAY COMPANY REPORT OF PARCEL ROOM CHECKS issued and amount collected thereon, and the Numbers of Checks previously issued returned this day within their limit, also the amount collected on Checks not returned within their limit, at , on day the day 19 Series Commencing Closing No . sold at 10 cents Dollars Cents No. No. each Numbers of the Checks issued this day not received. Numbers of the Checks previously issued and re- turned this day within their limit. Checks Not Returned Within Their Limit, Days Held and Amount Collected Thereon Number of Check Days Held Amount Collected Number of Check Days Held Amount Collected Number of Check Days Held Amount Collected REMARKS: Collected account of Lost Parcel Room Checks, receipts attached. Total Cash Collected: Refunds account of Lost Duplicate Checks, receipts attached. Total amount Remitted Cashier: Examined and Correct: Cashier Parcel Room Agent Per- Copies of this book, at $1.00 each, may be obtained from Railway Accounting Officers Association 1116 Woodward Building Washington, D. C.