orge Form C Carrier Year {i INTERSTATE COMMERCE COMMISSION M Bureau of Accounts FORMULA for determining the COST OF TR‘NAI SPORTING FREIGHT BY BARGE LINES Prepared by the chtv’Finding Section ii Statement No. 6-62 Washington, D- C- fi :34 December 1962 LIBRARY This study, issued as information, has not been adopted by the Interstate Commerce Commission. umngiiimzifim .....1 large Fem C, 10-62 MBIE 0.? coming: Balmtoryst‘mnt .0000......-CI.......OOOI...C'....OOIIO0...I.IDUIOOOIO.IOOO.........OOOIOI'COIIOOIO Summary Schedule, Sheet 1--Sma.ry of Costs for Movement Under Study .. SchedfleA’ Smtslto 3--Bremmmdmusimt ofACCOmts ....................-OOOOOOCIIODOOO‘... C“ schedfle B, She.ts 1 and 2--A831m8nt Of Emues to services 000......once-000000.00.nae-eeooeneeeoeeoe scmue 3, Sheet 3‘4mtion of Return on InYBBtlent e-ooaonoonoeo-o...-ea...none-ooceavecaono-ooeoeu ‘ Ht semfle c ’ shegt 1-.m'elomnt of Tmoat Cost Per Prdmtive How. I U I O U C I C O I C O I C C Q I U . C . O Q 0 O D O . C C . ' O C O . Ema-fl. 0, sheet 2--Tm°at mt Cost in hmsit ......OOI...O.....IJOI ...lCOODOOOOOO......UOIIOCOCOIOII Sakai-fie c, she.t 3-Wezate Tmo‘t We in Port O C I O O I O C I O O . C I 'w U C O O C I O O C C O I C O O O I O C O C O O C O C . I C O O O O O . Schedule D, Sheet l--Development of Barge Cost Per Service Day ... scmflen, she‘t2-'mgcmtc°st1nrort 0.0......OOIOOODIOOOOOOOODOOOIOOOOIOOOI...-IOIOOOOIOOIIOOIO. schdule B, smts3mh--m8. Unit costinhmit CIOOOIOOIINJV’HDOOOOOIQOOO.OOOOIOOOOOIUIODOCIOI... Baked-fie E, 8133913 1 ma. 2--P0rt Scmce and Tofioat unit cost in Port- ecoo...-eo-oeceoeoooo-oeceoc-ooaoo schedule I, SheCt l--T8min&1 opratim M anciu somce Costa ll..OOOOOI0.0IOOOOOOOIOOOO....OOOOOOOOQO Page lo. 1-2 5335 13 15-16 17-18 l9 Barge Form c, 10-62 -1- éXPLARATORY STATEMENT The purpose of this formula is to develop costs for bargeload traffic based on the expenses and sta— tistics of individual water carriers. The formula is to be worked generally in schedule order from A to F. The unit costs developed therein are then transferred as applicable to the Summary Schedule for use in computing the total cost per ton for a particular traffic movement. SCHEDUIE A: This schedule provides a breakdown of certain primary expense accounts by means of subaccounts among the various services represented in barge-line operation. The subaccounts must be unaintained by or be available to each carrier desiring to apply this formula. The expenses for payroll taxes, crew and compensation insurance, and pensions and relief are assigned or apportioned to the appropriate primary labor accounts; and the maintenance overhead expense-is distributed among the detailed maintenance accounts. It should be noted that the gross amounts of a carrier's expenses are used without reduction by offsetting revenue credits, if any. The expense for work done for other carriers is treated either by direct exclusion of such expense from the unit cost computations or by inclusion of the service units performed. This schedule also provides for the exclusion of certain expenses unrelated to barge operations, and for adjustments to the annual expenses. SCHEDULE B: The expenses from Schedule A are aggregated by principal cost categories, and general overhead expense is distributed among these categories. Return on investment is provided by principal types of property and is related to the corresponding expenses. This schedule also serves as an overall control to which costs developed by ports and river districts in Schedules C‘to F can be reconciled. SCHEDULE C: This schedule develops the towboat cost separately for the time in transit by river districts and for the time in port by ports. 'The expense in port is transferred to Schedule E where it is related to the number of barges handled. The expense in transit, both upstream and downstream combined, for each river district is divided by the total number of loaded and empty equivalent barge- miles produced in revenue service on each district to obtain a unit cost. An explanation of the equivalent barge—mile service unit is furnished later. SCHEDULE B: This schedule develops the barge cost by type of barge separately for the time in transit while loaded and.empty by river districts; and for the time in port by ports while loaded, loading and unloading, for origin or destination and for interchange. Time in port applies only to those barges which originate, terminate or are interchanged at a port. The time spent by barges in a tow at way ports while other barges are being picked up or dropped off should be included with the time in transit. The term "interchange" as used within this formula includes the intermediate handling of barges between town of a single carrier as well as the exchange of barges between different carriers. The term "port" refers to major ports, which are listed later in this statement, and way uports which are small ports or points of call along the river. The latter type of ports is grouped and shown collectively for each river district under the name of the river district. The expenses in port are related to the number of loaded barges in revenue service, originated and terminated, and inter- changed. The expense in transit is related to the total loaded and empty barge-miles in revenue service for each type of barge and river district. Ratios of empty to loaded direction barge-miles are computed by type of barge and by river district for use in the Summary Schedule. The treatment of empty movement of barges charges the loaded direction with the empty barge-miles experienced in the opposite direction for each river district. An exception to this treatment is made when a barge is limited in its use by the kind of commodity it is . designed to carry and, therefore, cannot be returned under load. In such case, the commodity under consideration would be charged with the cost of returning the barge used to transport it. The same treatment of empty movement applies to both the barge coat and the towboat cost in transit. SCHEDULE B: This schedule develops port service cost per loaded barge in revenue service separately for barges originated and terminated and for barges sdbject to interchange. The towboat cost in port transferred from Schedule C is related to the number of loaded barges in revenue service, originated and terminated and those subject to interchange. The towboat cost is developed separately from the port service costs so that the appropriate return on investment for towboats may be included in the Summary Schedule. SCHEDULE F: This schedule provides for the computation of terminal operation,wharfage and dockage,stevedoring, tollage, loss and damage insurance and claims,and barge preparation costs. The first four items mentioned would seldom be incurred by a carrier in the movement of bargeload traffic. Wharfage and dockage is a fee payable to a port or facility for the use of its wharves or docks. Tollage is a fee payable to a port for the privilege of loading or unloading freight at its docks. Along with stevedoring expenses, it normally is paid by the shipper or consignee, but sometimes it is paid by a carrier when required by a tariff. Except for barge preparation costs the awerage amounts computed in this schedule are to be used in the Summary Schedule when required only in the absence of actual amounts applicable to the commodity and movement under consideration. This formula makes no specific determination of the cost per shipment for billing and collecting because the expense per ton would be too small to warrant the effort needed to separate this expense from the accounts in which it is included. Those accounts are included in the expenses used in this formula. SUMMARY SCHEDULE: The unit costs computed in Schedules C to F are applied to the traffic movement under consideration and the resulting costs are summarized in this schedule. Total cost per ton is shown for total expenses, for total expenses including interest expense and for total expenses in- cluding return on investment or total expenses including an allowance for return and profit based on an operating ratio. In the absence of studies showing the actual portion which out-of-pocket expenses are of total barge-line expenses, the operating expenses are treated in this formula in effect as though they were 100 percent out-of-pocket. The expenses including interest expense represent an average level which must be exceeded in order to realize profit. Fully distributed cost which includes return on investment or profit may be computed on either of the two bases stated previously. For carriers with substantial amounts of investment the return on investment basis is preferable to the operating ratio basis which has principal significance for those carriers with small amounts of investment. Refinements to the costs developed herein may be made when special studies show them to be desirable. If such refinements to the formula are included, they should be adequately supported by appropriate footnotes explaining the procedures followed. When an average cost is desired for a group of carriers participating equally in a movement, the individual costs for each carrier should be weighted by the amount of traffic under consideration and carried by each. When the cost for an interline barge movement is desired, the total will be the sum of the costs for the respective carriers' portions. Provision has been made for only one not load per barge. In those instances when the not load changes en route through addition or removal of cargo, the costs should be computed to reflect such changes in load. This may be done by modifying the Summary Schedule to provide for the different loads and the distances each may move. For such cases, the cost per ton for each of the different loads should be computed separately for each cost category and summarized on lines 28 to 32 after changing the items to read "per ton" instead of "per hlrgeload." Figures on line 32 then should be repeated on line 33. This formula is intended primarily to obtain costs for bargeload traffic, but it may be used also for less than bargeload traffic by apportioning the cost for the entire load in the barge among the component shipments. When the shipments are of approximately the same density, the cost may be apportioned to each on the basis of weight. For cargo of less than average density, a constructive weight should be computed, for purpose of apportionment only, based on the space occupied by it in cubic feet multiplied by the average density. The average density applicable to a specific barge would be that for cargo which would fill the barge to its space capacity and simultaneously load it to the controlling draft. IIJOB PORTS lhme limits Chicago Chicago area to Juliet St. Louis St. Louis to Granite City docks St. Paul St. Paul and above Pittsburgh Menace. to Pittsburgh and above i Omaha Omaha, including Council Bluffs Khnsas City Same Cairo Same New Orleans Port authority limits Mobile Same Port Birmingham Sane Houston Same Thlpa Same large Form C, 10-62 ‘ -2.. WHOM 0F TE EQUIVAIENT BARGE-MIIE SERVICE UNIT: The towboat expense in transit has been related to the equivalent barge-miles produced in revenue service. This service unit has been adopted for use herein in order to recognize the relative amount of towboat effort or time required to move barges of various sizes and various loads from empty to fully loaded. The unit is the result of tests of towed models at the University of Michigan and of tests of barges and towboats performed by several carriers on various rivers. An equivalent barge-mile is defined as the movement of a meo barge, measuring 195 x 35 feet, for one mile when loaded to 8.5 foot draft with 1,350 net tons (2,000 pounds) of freight. A draft of 8.5 feet is used to represent the loaded condition as this is the manure practicable draft which can be moved over river channels of 9 foot depth which is common to the principal river systems. For channel depths greater than 9 feet a barge can be loaded to drafts greater than 8.5 feet with a resulting increase in the equivalent barge factor over that for the mean load at 8.5 foot draft. Other sizes of barges are expressed in terms of the basic Jumbo barge by means of equating factors for the towing relationship existing between the sizes at 8.5 foot draft. The basic relationship of an empty Juno barge to one loaded to 8.5 foot draft is that the empty requires .6 of the amount of tovboat effort as required by the loaded barge. This factor of .6 is modified on each river district by the different conditions which control the number of barges in a tow and the transit time, so that the factor, designated herein as the district factor, generally will be higher than .6. For example, on river districts which include the transit through locks, referred to as locking, the time required in looking is the same for empty and loaded barges. When the locking time is added to the towboat running hours for loaded barges and to the lesser running hours of empty barges (.6 of loaded running hours), the overall relationship of empty to loaded barges becomes greater than the basic .6 factor. The district factor can approach 1.0, and can equal it when river conditions of a district are such as to prevent any saving in towboat time while moving empty barges as compared with moving loaded barges. For loads other than that which produces a draft of 8.5 feet, designated in the Summary Schedule herein as the ”mean load," the equivalent barge factor is computed based on the ratio of the net load for the movement to. the mean load for the type of barge used. Although the relation of towing resistance to change in draft is curvilinear rather than simply linear, it is sufficiently close to a straight line relationship so that the direct ratio of not load to mean load may be used as an equitable means of computing equivalent barge factors for loads other than the mean load as follows: rotation: . (1) En - BB ‘ _ l l I let load for a specific movement. I _ DE 3" T n 2 Mean load at 8.5 foot draft for type of barge used. D - District factor, empty to loaded, for Jumbo barge. (2) En : DE + I (I _ DE) E '-‘ Equivalent barge factor at mean load for type of barge used. T En = Equivalent barge factor at net load for specific movement. fire components of equation (2) are represented by the items on lines 1 to 6 of the Smary Schedule. The use of the equivalent barge-mile as the service unit to which the towboat costs are related does not require the maintenance of these units as a continual‘record. Instead, if a carrier maintains a continual record of net ton-miles, loaded barge-miles and empty barge-miles, by type of barge in revenue service and by river district, it can compute aver e loads per barge (net ton-miles divided by loaded barge-miles) which can then be inserted in equationaf2) above as item "N." The equation may then be solved for the equivalent barge factor En for each type of barge and river district, and the factor multiplied by the appropriate loaded barge-miles to compute the loaded equivalent barge-miles. The empty equivalent barge-miles are computed by multiplying the district empty to loaded factor by the equivalent barge factor for each type of barge, and then multiplying that product by the appropriate empty barge-miles. If a carrier wishes to maintain a continual record of equivalent barge-miles it may do so either by using equation (2) directly or by using it to compile tables for various net loads from which En may be read at the weight nearest to the actual load. If the latter is done the increments in not load in the table should be small in order to insure accuracy. 0 e e o e e Smoo—aaxmerI-J 5.5!: ll}. tit: 17 . 18. O OWODNQUI‘VUJNP H 16. 17. Illinois Lower Missouri Central Missouri Upper Missouri lower Ohio Upper Ohio Tennessee, including Eiwassee Green Cumberland Kanawha Warrior-Tombigbee Gulf, open water DISTRICT EACTORS (EMPTY TO LOADED) more: Lower Mississippi Central Mississippi Upper Mississippi Gulf, intracoastal canal, A. Gulf, intracoastal canal, including Atchafalaya River, B. Gulf, intracoastal canal, C. Barge name and size in feet Standard Jumbo Other Other Other Other Other Other Other Other Other (Inte ated sq.) E Square) sow) Other (Tank Other Other Other Other Other 175 x 26 195 X 35 132 x 35 195 x 26 158 x 35 175 X 35 175 x 110 12h- x 5’4- 175 x SR 200 2: 1+0 166 x 5k 225 x 11-h 220 x ’45 2&0 x 50 280 x 1+8 300 x 1&8 290x50 Idmits llew Orleans to Cairo Cairo'to St. Louis St. Louis to St. Paul St. Louis to Joliet St. Louis to Kansas City Kansas City to Omaha Above Omaha Cairo to Dan 23 Dam 23 to Monaca EEEEE From New Orleans east From New Orleans east New Orleans to Houston West of Houston EQUIVALENT BARQ FACNRS Mean cargo load at 8.5 foot draft in tons of 2,000 pounds (h) 900 1,350 850 960 1,030 1,055 1,165 1,300 1,hoo 1,600 1,755 1,930 2,100 2,h00 2,580 2,710 2,900 Factor (B) .6 H 44 44m4444446mm44 Equivalent barge factor 0 76 . 89 Barges different in size from those shown above may be related to the 195 x 35 foot size through actual tests or on the basis of deck area. - Barge Form C, 10-62 -3- SUMMARY OF COSTS FOR MOVEMENT UNDER STUDY Summary Schedule, Sheet 1 of 1 A. Commodity From To B. Load per barge Net tons(2,000 lbs.) C. Type barge D. Mean load 1/ tons E. Ratio Deb (h dec.) River districts traversed and direction (U--up§treamb D--downstream) Line Total line No. Item Source (Cola. h to 8) lo. _ (l) (2) (3) (h) (5) (6) (7) (8) 1 District factor for empty to loaded--Jumbo barge .... 1/ xxx 1 2 Equivalent barge factor at mean load for type used .. _lj xxx 2 3 Empty equiv. barge factor for type used ............. L.1 x L.2 (h decimals) xxx 3 h Equiv. barge factor minus empty factor for barge used L.2 minus L.3 (h decimals) xxx h 5 Ratio not load to mean load multiplied by line h .... L.h x Item E, above (h decimals) xxx 5 6 Loaded equiv. barge factor for type used ............ L.3 plus L.5 (h decimals) xxx 5 7 Ratio empty to loaded direction barge-miles ......... Sch.D, cols. h-13,L.121-12YU,L.L29-l35 D 2/ xxx 7 8 Statute miles for loadedmovement U.S.coastquardlight Lists' m 8 9 Statute miles for emptymovement . ‘L.8xL.7 m 9 10 Total statute miles loaded and empty ................ L.8 plus L.9 xxx 10 11' Equivalent bargeeniles for loaded movement .......... L.6 x L.8 xxx 11 12 Equivalent barge-miles for empty movement .... ....... L.3 x L.9 xxx 12 13 Total equivalent barge-miles ........................ L.ll plus L.12 xxx 13 1h Towboat cost per equivalent barge-mile .............. Sch. C, col.22, lines 71 to 80 xxx i 1“ 15 Towboat cost in transit per loaded barge ............ L.l3fix L.1h ( 15 16 Barge cost per loaded & empty barge-mile ............ Sgh.D, lipgg 153 tg 159. cola. h to 13 xxx i 16 17 Barge cost in transit per loaded barge .............. L110 x L.16 E 17 Ports (Major pgrts or river districts for wayiports combined therein) Origin Destination Interchange Interchange ( Interchange 3.8 Towboat cost in port per loaded barge Sch.E, ools.h to 13, n79 can, L.80 intch. 4_ 18 19 Barge cost in port per l'd barge, orig., dest. &intch Sch.D, cols. h to 13, L.65 to 71 0&0, L.73 to I9 intch. 3/ 19 20 Port service cost per l'd barge, orig.,dest.&intch. . Sch.§, cols.h to 13, L.68 0&D, L.69 intch. ‘ 20 21 Barge preparation cost‘per barge originated ......... Sch.F, L.h7, cols.12 to 18 xxx xxx xxx xxx xxx 21 22 Terminal operation cost per ton ................. Sch.F, L.23, cols.h to 11 2/ xxx xxx xxx 22 23 Wharfage and dockage per barge h .................. Sch.F, L.27, cols. h to 11 5/ xxx xxx xxx 23 2h Wharfage and dockage per ton ........................ L.23+net load, Item B (2 decimals) xxx xxx xxx 2% 25 Stevedoring cost per ton 3/ Sch.F, L.3h, cols.’+ to 11 2/ xxx and: xxx 25 26 Tollage per ton ................................. Sch.F2 L.38, cols.h to 11 fi/ xxx xxx xxx 26 27 Cargo loss a damage insurance & claim payments perixns Sch.F, L.h2, col.3 5] xxx xxx xxx 33%»mmiw,lwmui¥§¥qw_____ 27 Operating Operating Return on Operating i0p. exp. incl. expenses expenses incl. 2 investment expenses allow. for interest ratio, Sch.B, incl. return profit with expense L.1l3, col. on investment op. ratio (col.9xl. (see below) (Col.9xCol.ll) of at 6 Sch.B,L.11 (Col.9+. (a) (lo) (11) (12) (13 28 Towboat cost per bargeload .......................... Col.3.L.15 plus L-18 (insert in col.9) (7) 28 29 Barge cost per bargeload ............................ 001.3, L.17 plus L.l9 (insert in col.9) (8) 29 30 Port service cost per bargeload ..................... Col.3, L.20 (insert in col.9) (9) 3O 31 Preparation cost per bargeload ...................... Col.3, L.21 (insert in Cols.9~&d2) xxx 31 32 Total per bargeload ................................. Lines 28 to 31 xxx 32 33 Cost per ton ........................................ L.32 + net load, Item B‘(2 decimals) xxx 33 3h Terminal operation cost per ton Col.3, L.22 (insert in col. .9) '_ (10) 3h 35 Wharfage and dockage per ton ........................ Col.3, L.2h (insert in cols.9 & 12) xxx 35 36 Stevedoring cost per ton ............................ Col.3, L.25 (insert in cols.9 & 12) xxx 36 37 Tollage per ton ..................................... 001.3, L.26 (insert in cols.9 & 12) xxx 37 38 Cargo loss and damage per ton............... ..... .... 001.3, L.2T (insert in cols.9 & 12) xxx 38 439 Total cost per ton ................................ Lines 33 to 38 xxx 39 1/ See explanatory statement. 2/ Show actual amounts per ton or per barge paid, or rates per ton or per barge applicable for the g/ When the physical nature of a commodity requires the empty return of the barge used to transport it, commodity or ports involved, otherwise use sources shown. When actual amounts or applicable rates ER show ratio of 1.0000 for all districts traversed instead of the ratios from Schedule D. "U" signifies loaded direction upstream and the letter "D" signifies loaded direction downstream. For a particular movement the barge cost in port may be computed based on the time in port as determined by special studies multiplied by the cost per day from Sch. D, line 13. Show cost only when applicable to the movement under consideration. Cost of terminal operation on line 22 should be shown when applicable applicable" in column 3. The letter If not applicable insert "Not only if the terminals are operated within the corporate structure of the reporting carrier. are used, they first should be multiplied by the overhead ratio from Schedule B, line 9h, column 3: and the products to 2 decimals then entered. é/ When the operating ratio basis is used to compute fully distributed cost, the ratio should be based on the aggregate expenses and revenues of the reporting carrier for a period of not less than the three most current years. Barge Fore C, 10-62 ..h- WWI AID REASSIW 01F ACCOUNTS Schedule A, Sheet 1. of 3 Expense, incl. Adjust- Total expense Ratio,de- Pensions Crew 8: eon- Payroll Total Col.ll x 1Katie overhead for ments to after exclus- Labor tail to In relief pensation taxes cola. ratio line col.12 + m. Total specific annual ions is adjust- portion tom, col. Acct. l+65 ins.,parts Acct. 5, 8, 9 29, except col. ; his. lo. Accmmt number and expense group annual operations expense nents, cola. of col. 5 6,11ne 134’!» y of Accts. R85 and 1e line 27 (9 doc. lo. e use excludedl/ _2_/. 2. 3 H: 6 doc.)3/ “5,1;762/ 5‘ x 1.0 (12 ’72) . (3) m t (5) a) m (a) (9) (_1_o up pg) . in) I. WCE ' 1 m1 smm.1°n oeeeeeeseeeeeeeeeoeeeoeeeeeoeeoeoee m xxx 1 a hoe Repairs of floating equipmentg/ m m m m 2 3 IW3 lull I: disb. insurance, deductible portion for < . repairs made by carrier's forces only é] .... 12! JR & _g¥ 3 1} W73 Total repairs of floating equip.,L.2 I. 3 .. g m m m h 5 '1 Tmt. eeeeeoeeeeeeoeeeeeeoseeeneeeeeeee 5 6 ‘2 MSG! eeeeeeeeeeeeeeoeeeeee-eeeeeeeeeeoeo 6 T '3 M eeeeeeeeeeeeeeeeeeeeoeeeeeeeeeeeeeeee T 8 JI- Other equip.-port service ................ 8 9 -5 Other equip-terminal operation .......... v 9 10 '6 ml. equ,e-er eeeeeeeeeeeeeeeeeeeeeeee m q 10 1.1 W Repairs ofbuildingetotherstructures xxx xxx xxx xxx 11 12 "l Bldinwrt [£ch eeooeeeeeeeeeeeeeeeeeeoee m 13 '2 u.d1nt.mm1 mution eeeeeeeceeeeeeeeeee 13 1h '3 “file.“ “Mr eeeeeeeoooeeeeeeeeeeeeeeeeeco m 1.. 15 M5 Repairof officel-terninal equipment ......... no: xxx xxx xxx 15 16 -1 33.1mm” ..mc. eeeeeeeeeee‘ee‘eeeeeeeeeeee 16 11 -2 Usedinterninal operation ................... 17 18 -3 “11¢. .0....0........IQOOOOOIOOOOOIOOOOOOOOO. m 18 19 “h SMDMMO eeeeeeeeeeeeeeeeeeeeeeeeeeeeee m m 19 20 £06 Repairs of highwayequiplent m xxx xxx xxx 20 21 -l m” 00......O0.0.0.0....OOOOOOOOIOOOOOOIOO 21 a '2 lon‘mm eeoeeeeeeeeeoeeeeesoeeoeeeeooeeeoe m 22 23 ‘07 SM 013011803 eseeeeeeeeeeeeeeeeeoeeeeeeeeeeeee m m 23 2k #08 Othernaintenance expenses . _ E m ,2]; 25 ‘411-? Depreciation work 8: misc. equip-ant 1/ ........ N.” y, m xxx % & flag; 3;; m 25 26 1173-12 nun ins. o/t deductible repairs-work equip. 43:: m 22: xxx xxx L xxx... . 26 27 - Total maintenance (including lines 25 1-2 ‘ A m m m m 321 m 37 28 - Total naint . overhead, 1:. 1, 19,19 323 ,2)!- 2% xxx m m m xxx xxx m m m m m 28 29 - Ratio,L.27 + (L.2Tninus L28) (9 decimals; xxx xxx xxx xxx xxx gr: xxx m xxx 1. xxx xxx 29 , II. manor AID WIZATIOI 30 #11 Depreciation, transportation property . . . . . . xxx m m xxx xxx xxx xxx xxx 30 31 '1 Tmo‘t' ooeo-eooeseeeeeeeeeeeeeeeeeeeeeieoeee m m m m m m m 31 32 -2 Barges ... xxx xxx xxx m xxx xxx g 32 33 -3 Tags .... xxx xxx xxx xxx xxx xxx , xxx 33 3h 4 Port service property other than tugs xxx Ei_ 3; xxx xxx xxx g; 31; 35 -5 ferninsl xxx xxx xxx xxx xxx xxx 3!; 35 36 -6 Office buildings 8 equip. 8: other property .. . 3 xxx xxx m xxx xxx xxx 36 37 #13 hortization of investment, leased property . . . ‘ xxx» 11:; g m ' E xxx xxx 111 37 38 -1 Used in port service xxx xxx xxx xxx xxx xxx xxx 38 39 -2 Usedinterminsl operation xxx xxx xxx xxx xxx xxx xxx 39 ‘0 -3 Office buildingsendother ..................- m m m m m m 111 NO 51 - Total demeiation and amortization . . . .3 xxx xxx m xxx xxx xxx xxx EL l] The expenses to be shown in column 3 should represent thosefifor‘separate or unique operations within the corporate structure of the carrier which are not related to barge operations and which can be isolated completely from them. These expenses should include departmental and labor overheads, and appropriate amounts of general overhead, applicable to the specific unrelated operations. not be isolated readily the unrelated expenses should not be excluded from Sch. A but will be included When such overheads can- Q‘ifi therein in order to receive proper allocation of overheads, and then will be entered subsequently in column 10 of Sch. B. Those expenses which are shown as unrelated in column 3 of Sch. A are not to be shown in col. 10 of Sch. B. The investment in property for the operations excluded in Sch. A will be shown in column 11» of Sch. B, sheet 3 and excluded from the total investment applicable to barge operations. é/ Because it is improbable that a barge line would have any expense for Account #27, buffet supplies, and for Account l1-72, baggage insurance and losses, these accounts have been assigned to column 3 to eliminate them from further consideration. g/ Column A is provided for adjusting the expenses shown in the annual report for abnormal conditions or for other reasons . For example, if the expenses for the repair of floating equipment in a single year do not reflect a normal amount, an average 01: more than one year Q expenses may amounts should be shown as increases or decreases in column ’4- and should be explained in a footnote. Need not be computed when cola. 8 and 10 are assigned directly. Assign directly to accounts containing labor expense or allocate on basis of col. 7. Assign crew liability insurance, Account #75-1, to Accounts lt22, ’#31 or “+7, directly or on the basis of the labor portion of those accounts, col. be aid. Adjustment: as applicable, either 6. Assign employee's liability insurance, Account WG-1, directly to the applicable accounts or allocate on the basis of the labor portion of those accounts, col. 6. Show only the deductible portion of Account I$73 represented by repairs performed by carrier's own forces; do not include deductible portion of repairs made by others. is to distribute properly the labor and departmental overheads. Account th-T, depreciation work and miscellaneous equipment and The purpose of this treatment See also footnote 8 Sch. A, Sheet 3. account l173-412, Eull insurance for work equipment other than the deductible portion for repairs made by carrier's forces, are considered to be maintenance overheads and so are included in the maintenance expense group. ‘5- . 3980 Porn (2, 10.62 BREAKDOWN AND REASSIW or ACCOURTS (Continued) Schedule A, Sheet 2 of 3 Expose, incl. Adjust- Total expense Ratio,de- Cm a. can— Payroll Eaton. Tot Jame: overhead for ments to after exclusv- Labor tail to Pensions pensation taxes cola. eppli- col.l1 4» Line Total specific annual ions 8: adjust- portion total, col. in relief ins.,pe.rts Acct. 5, 8, 9 cablei col. Line 30. Account nunifir and expense group annual operations expense meats, calls. of col. 5 6,].ine 1M!- Acct. 165 of Accts. ‘+85 and 10 this i (9 doc; lo. expense excluded _1_/ g; . 2, 3 a. u y (6 die )3/ "Ej h75,h76 5/ kg moot; 1) 2) (3) .m (5) s) 75 e) (9) (_1_o (11) (g) 2 (n) II. OIEXPEISES ; A. Line Service : he 1'21 Smmsion eeeeeeeeeeeeeeeoeeeeeeeeeeeeeeeeee- m m mi m 1‘2 ‘3 '1 Twat! oneeee.000......eeeeoeoeoeeeoeeoeoeele m: 11.3 H ‘2 ?Ort Bemc. eeeeeeeeeeeeeeoeeeeeeeeeeeeeeeoe- m! huh. 1‘5 ‘3 “Oral eoeoeeeeeeeeeeeeeoe-eeeeeeeeeeeeeeeeee fi‘ m I lips 116 1122 Wages of crews ................................ Lg “ 1+6 1&7 1123 Fuel .......................................... xxx xx xxx xxx xxx m xxx j In #8 not Lubricants andvater .. xxx xxx xxx xx xn xxx m xxx RS #9 -l Tow'boats ....... xxx xxx xxx xxx xxx m xxx #9 50 -2 Barges ...... xxx xxx m E m m xxx 50 51 #25 Food supplies .... ' nag“ “wage: xxx xxx xxx xxx xxx 51 ‘52 #26 Stores, supplies and equipment ............... xxx xxx xxx xxx xxx xxx m flxx_x 52 53 -l Tovboats ...... xxx xxx m m m xxx xxx 53 5h -2 Barges ........................,.............. xxx xxx xxx xxx m xxx xxx 5h 55 1327 . ‘Bni‘fstfinpplies (assign to’colmn 3). _.......... m 3 xxx _ xx; xxx xxx xxx xxx 15;; . m 55 56 )+28 Other vessel expenses ..... ,» f xxx xxx xxx xxx xxx xxx xxx; xxx Y 56 57 -1 Tovboets ... . , ? .~-_._~ ' xxx xx: :ggcr_ x13; ”Wax” _ xxx 7 399: E 57 58 -2 Barges ...... : 2 ‘ xxx xxx xxx m m Jag" £95 1‘ 58 59 #29 Outside towing expense .... i ‘ xxx xxx m m xxx E’ xxx 59 60 R30 Vharfagelsdockase .... i 3 m xxx xxx L__ mg, m m 50 61 '1 Wharfage & deems teens-00.0ensue-eeeeeeeeeso ”mm ”Mm“__.._____7-___AM-_w__>_wWMAM}__‘_‘_"3§Jg_____,_’___ m m m m m m ‘ 61 62 '2 meeting eeeeeeeeeeeeeeeeeeoeeeeeeeeeeeeeeeee- ; _ ___‘ é-_m--~mn“w~-xlw.m~ . m 4%...-” m I. ‘ m 62 63 }“’31. POI't BXPCHBBS eeeeeeeeeeeeeeeeeee-eeeaeeeeeeeee : WWW; ,.-.__._. m ? m i E 63 61" '1 Tag Operation 02‘er eseeoeeeeeeeeeeeeeeeeeee j _, .1 -....“WWW.-.“i....-._-r_m__.1>—.,_~.. ‘ " 61" 65 -2 Other port expenses .. ‘ * _» __ 7' 65 66 11.32 Agency fees and commissions . p m i xxx xxx xxx xxx i m ? 66 67 #33 layup expensesntovboats . 3‘ s “my § 67 - . g Y xxx ’ 68 Totallineservice expense j W. 3. Terminal Service ' X 3 69 M1 Supervision .... y my? 70 ‘1 Port Semce eeeeeeeeseseeveereeeeeeonee-eeeee___ _ _, t‘: i~~ "aw”“w 71 -2 Terminal operation . é .W . .__ B E E O\ \O 5333’s “a 33513 a as 72 m Agata eeeeseeeeeeeeoeeeeeoteoeoeeeeseeeeeeeeee _ '5 1 m ,. m E fl 72 T3 "'1 Port Bemce eeeeoeeeeeeeeeee-eeeeeeeeoeee-eee______w_____w__ ..__...,.._ ____ ik ¥__J______ 3 73 7h -2 Terminal operation orwfl 1 __ flj__~ __ 7 . p “L,“ ‘ xxx 71; 75 M3 StO‘Vedoring oeeeeeneeeeeeeeeeeeeeeeeeeeeeeeeeee ' m m m m 75 76 .1 Cargo handling excluding tollage WMWMWMWWW.-. .._.. xxx - 76 77 -2 Other, incl. cleaning In preparing barges _ ., _ _. _, _ m 77 78 -3 Tollage ...................................... m m xxx 1 xxx xxx ~ m m J 78 79 m Pro-cooling and cold storage operations . .. . ,WW. ._ m 4 19 80 “$5 Light, heat, powersndwater .................. _ ______ xxx m xxx m m m m m A 80 81 -1 Port service ................................. g “g 1 ML_ xxx xxx xxx xx xxx xxx xxx 4 8]. & -2 Terminal operation W W... % xxx xxx xxx xxx m m m. 82 83 H6 Stationery and printing _ i xxx _ - xxx xxx xxx xxx xxx xxx 83 8h -1 Port'service .. I eemm - m m m m eP..._xxx....x_.. xxx xxx 81: 85 -2 Terminal operation . xxx xxx xxx m m m xxx 35 HI»? Tug operations ................................WWW“_._._______--,W_WW-....W._-.... .. ....._,_-., WWW _ m 86 87 11-118 Operation of highway vehicles _'. -.._ m 87 88 “59 local transfers .. m xxx xxx xxx xxx xxx xxx 88 89 #50 Other terminal operations . M m _ Mxxx xxx :30: 89 9O -1 Port service “MW m 90 91 -2 Terminal operation .. xxx 91 92 - Total terminal service .. WM . kw” 7 xx; . -_-. xxx xxx 92 93 - Total transp. expenses,1ines 68 a: 92 xxx xxx xxx 93 IV. MIC W W fl #26452 Total traffic expenses . xxx xxx 9; Barge Form C , 10-62 -6- summons m RsAssxcmm or ACCOUNTS (Continued) Schedule A, Sheet 3 of 3 §/ The total amount of Account 1173 including the deductible portion, except that portion covered under footnote 7, will be entered herein when repair work resulting from casualties is performed entirely by other than the carrier's forces; or when, if such repairs are made by the carrier's forces, the expenses representing the deductible portion of Account 1173 include the allocable labor overheads which otherwise would be included in Expense, incl. AdJust— Total expense Ratio,de- Crew 8- com- Payroll lot Watio overhead for ments to after exclus- Labor tail to Pensions pensation taxes Total appli- 001.11 4- Line Total specific annual ions 8: adjust— portion total, col. in relief ins. ,parts Acct. cols. cable col. Line lo. Account number and expense group annual operations expense ments, cols. of col. 5 6,1ine 1M Acct. #65 of Accts. I485 5, 8, 9 this (9 dew; lo. 3 e “eluded y g/ 2, 3 a h 6 dec.)3/ h 1+75,h76 2/ 5‘ and 10 sheet £12 £2) (3) (1.) (51 6) (7) 8) (9) (10 (11) (12) 113) v. EXPENSES \ 95 I+61 General officersandclerks xxx xxx 95 96 1162 General office supplies and expenses xxx no: xxx xxx m x__x_:_c xxx 96 97 3:63 Law expenses ...... not xxx 97 98 1&6]: Management commissions ........................ m m xxx m m _, "xxx xxx -..4 98 99 I65 Pensions andreliefy ... _ xxx xxx g xxx xxx xxx xxx m 99 100 #66 Stationeryandprinting .. - x“ m m m m xxx xxx_ xxx' 100 new? Other expenses .1 xxx xxx 101 102 - Total general expenses .4 xxx ___ xxx m 102 v. VI. CASUAIEIESAIDINSHRAICE 103 II71 Supervision ...... xxx m 103 1014 M2 Baggage ins. 5 losses (assign to col. 3) ....... xxx xxx xxx xxx xxx xxx 1 xxx xxx xxx 10!; 195 1173 Hull ins. excl. deductible repairs made by . ' carrier's forces In shown on line 3 1] §/ ...... xxx xxx xxx m m m xxx xx 105 106 -7 Tovboats .. xxx xxx m xxx xxx xxx xxx 106 107 -8 Barges .. xxx xxx m xxx m xxx xx 107 1.08 -9 MB eeeeeeeseeeeoe-eeceeeeeoeeeeeeeeeoeeeseesee m m m XXX m m m 108 109 -10 Other equip.-port service ....................... m xxx xx xxx xxx xxx xxx 109 110 ~11 Other equip.-termina1 u....................... xxx xxx - m xxx xxx xxx m 110 111 15711 Cargo ins.&1oss&dauage payments ........... xxx xxx xxx m m m m m 111 112 -1 Cargo loss as damage insurance premiums ....... xxx xxx m xxx xxx xxx zoo: 112 113 -2 Cargo losskdamage claim payments ........... xxx xxx xxx xxx xxx xxx xxx 113 ~ 11h lW5 Liability ins. &‘losses, marine operations .. ... xxx m xxx m xxx m xxx xxx 11!; 115 -1 Crew insurance . m m m xxx xxx m xxx xxx 115 116 -2 Other than crew-tcwboats m xxx xxx m xxx xxx zoo: 116 117 -3 Other than crew-barges xxx m xxx xxx m xxx xx 117 118 4+ Other than crew-tugs ... xxx m. xxx xx xxx xxx xx 118 119 -5 Other than crew - other port service m xxx 1x10: xxx xxx xxx xx 119 120 #766 Liability ins .8olosses, non-marine operations . . . xxx xxx xxx xxx xxx m xxx xx 120 121 ‘$77 Other insurance ... xxx no: 7m no: xxx xxx xxx xx 121 122 1176ka Total non-mar.liab.&other ins. ,L.120 8: 121 xxx xxx xxx m xxx xxx xxx xxx 12 123 -1 Employee's insurance (AcctJtTG) 2/ ....... xxx m m xxx xxx no: :03 xx 123 1214 -2 Other than empl. ins. - port service xxx m xxx xxx m m xxx 12‘!» 125 -3 Other than empl. ins. - terminal operation .... xxx xxx m xxx xxx m mpg: 125 126 J1» Other than enpl. ins. - stevedoring xxx xxx xxx xxx xxx m xxx 126 127 -5 Other than enpl. ins. - other ................. xxx xxx xxx xxx xxx m m 127 128 -6 Other than empl. ins. - tovboat .............. xxx xxx xxx m m xxx -xxx 128 129 - Total casualties and insurance ............ m m xxx 129 VII. OPEATINGREHTS . 130 1+81 Charter rents . xxx m m xxx xx: xxx xxx xxx 130 131 -l Touboats ...................................... '10:}; m xxx xxx xxx no: xxx 131 132 -2 Barges XXX m m m xxx xxx m 132 133 -3 Tugs ... m xxx xxx xxx m m nx 133 13‘: -h Other equip.-port service m m m xxx xxx xxx xxx 13‘: 135 l+83 Other operating rents . m 1. xxx xxx xxx xxx xxx xxx xxx 135 136 -1 Port service facilities .. xxx xxx no: xxx m xxx xx 136 137 -2 Terminal facilities .. m m m m xxx xxx 2:: 137 138 -3 other oeeeeseeeeeeeeeeeneeeeeeeeeeeseseesoeeeem _ m XXX m m m m m 138 139 - Total operating rents .. m xxx- xxx xxx xxx xxx xxx 139 ‘ VIII. OPERATIHGTAXES 1110 “-85 Payroll taxesy ............................... ”U" xxx xxx xxx xxx xxx xxx m 31:: 1‘10 1‘31 #86 Waterline tax accruals .11 m m m m m xxx xxx 1‘11 1&2 - Total operating taxes . m m m m xxx xxx xxx 1&2 IX. MORGARRIER OPERATIONS 1&3 1191 Motor Carrier expenses ... A _,,_ m 1 xxx mg m m _. xxx xxx 1‘13 1111+ - Grand totalo rat nses ..7371..._,.._.. 1 1.000000 xxx 55x 11% Accounts 1:65, l+75, lP76 and 11855‘7and include the allocablefiinaintenance departnental overheads W which otherwise would be included in the expenses shown on line 28 hereto. If the expense of casualty repairs made by the carrier's forces does not include these overhead allowances it should be shown on line 3 and included with ordinary repairs on line it so that the over- See also footnote 6. heads may be allocated to it. Barge Form C, 10-62 -7- ASSIGIIGIT OF EXPENSE T0 SERVICE AID CWTIOH 0F RETURN 0N IIVESWT Schedule 3, Sheet 1 or 3 p Y - Source Amount and assignment Tovboets Unrelated Sch. A To and. Cargo Port Terminal Special to study Generel Line mg Total (301.: outside barges service operation services (see foot- overhead. lo. lo. Expense group Col. Line towing note 11)“: Bolt. A Q) 1 (2) (3) (h) (5) 6) (I) (8) (9) (10) (1__J:) I. W 1 m‘hTB-l Tmmts oeeeeoeeco...oeoeeeeoeeoeeoeeeeeeeegeo 12 5 5 m m m m m 1 2 #0251734 Borges ..... 12 6 6 m m m m m 2 3 Wfih73-3 Tug: . l2 7 7 xxx xxx m u: xxx 3 1!» #0258734 Other equip.-port service .... 12 8 'I m m m m m h. 5', Imam-5 Other equip.-terminel operation ............... l2 9 8 xx xx: m m n; v 5 6 m‘]. stmtm'es'Port Bemce eeeeeeeeoneeeeeuoeeeoeeeeoee J:2_~ 12 7 m m m m L 6 7 tot-2 Structures-terminal operation . 12 13 8 xxx m xxx xxx 3;; 7 8 I(Oh—3 Structures-office and. other .... 12 1h 11 3:: xxx xxx xxx xxx 8 9 hos-1 Equipment-port service . 12 16 7 xxx xxx xxx xx xx; 9 10 hos-2 Equipmentéterminnl operation ... 12 17 8 xxx m xxx m m 19 ll hos-3 Eminent-office ..... 12 18 11 m xxx xxx no: a 11 12 #06-1 Highway equipment-revenue .......................... 4,2 21 10 xxx xxx Q'xxx xxx m g 12 13 1406-2 Fighwayequipnent-non revenue ... 12 22 ll xxx xxx m m xxx 13 1h - Total maintenance, lines 1 to 13 .............. - - - m 1):. II. MIATIOI m AMORTIZLTIOH 15 lI»11--l Depreciation-towboets .... ll 31 5 xxx xxx xxx xxx a 15 16 l(ll-2 Depreciation-barges ... ll 3; 6 m m m m m 15 17 I‘1.1."3 Demeciation-tugs noeeeeeeeeeeeeesesoeeuueeeeeoeeeee ll 33 7 m XXX m y m 17 18 R114 Depreciation-port service property o/t tugs ......... 11 3h 7 xxx m m xxx xxx 18 19 fill-5 Depreciation-terminals 8: terminal property .. . .. . ll 35 8 m m in; 19.! E 19 20 1111-6 Depreciation-office bldgs. equipment 8: other . . . . . . . ll 36 ll xxx xxx xxx xxx xxx 20 21 #13-1 Anort. of inv. in leased propertysport service . . . . . ll j8 T m xxx xxx xxx xxx 21 22 813-2 Amort. of inv. in leased property-term. operation .. ll 39 8 m m m xxx xxx 22 23 1113-3 Anort. of in. in leased property-office 8: other . . . 11 1+0 11 xxx m xxx xxx xxx 23 2h - Total depr. I: amortization, lines 15 to 23 - - - m at III. MWIOHW A W 25 1:214 Supervision-taboo.“ .... ll #31 2 xxx xxx g xxx xxx 25 26 1021-2 Supervision-port service .. 11 “4 7 xxx m m m :8; 26 27 1121-3 Supervision-general ll lI-5_ 11 m m 212 no: xxx 27 28 #22 Wages of crows .... 11“ 1+6 5 xxx xxx xx: xxx xxx 28 29 3(~23 Fuel ...... 11 h? _5 m g xxx xxx 3;; 29 30 halt-1. mnemts‘mter‘to‘boats eeeeeeeeeoeeeeeseoseeeee n 9 5 m m m m m 30 31 hen-2 Lubricants Enter-barges .... 1.1 50 6 mt; _,_ "an ,m m m ‘ 31 32 ‘I25 Food ....... ll 51 5 xxx) xxx xxx xxx xxx 32 33 ”6-1 Stores, ‘tc. - tmmts coo-jeeeeeeeoeoeeeeeeeeeeo-e 11 53 i m m m m E 33 BE 1126-2 Stores, etc. -bo.rges ..... '11 5R 6 xxx xxx xxx m: 1:: 3h 35 1:28-1 Other vessel expenses -towbos.ts ................... ll 57 5 xxx m xx: xxx xxx 35 36 1128-2 Other-vessel expenses ~berges ..................... 1.1 58 6 m m m m m 36 37 1029 Outside towing ..................................... 11 59 5 in :3; 'x:__g_ g m 37 38 #30-1 Wue‘dGCkflgO eooeeoeeeeeeeeeeeeseeeeeeeeeeeeee ll 71 9 m m m m m 38 39 h3°.2 mating eeeeeeeeeeeeeee-eeeeeeeeeeeeeeeoeeeeeeseeee 11 62 T m m m m m 39 no ‘31-]. Negation or hire aeoeeeeeoeeeeeoooeeeeqeeeeeeeo 11 6h 7 m m m m m w #1 h31-2 my” .mses eon-eeeeesees-eeeeeeeeeeeeeceeoe ll 65 7 m m m m m ‘1 #2 1(32 Agency fees and emissions .. 11 6L 11 xxx xxx m m m be ‘83 1’33 memnse-tmoat. oneoneeeeee-oeeeoeeeeseoeeeee l]. 67 5 xxx xxx m m m ‘3 u " Tots-11m. servicejglinesfi 13618 eeeeeoeeoeee " - " m u Barge Form C , 10-62 -3- ASSIGWT 0F EXPENSES TO SERVICES AID CWTION 0]? REM! 01! INVESTMENT (Continued) Schedule 3, Sheet 2 of 3 Source Amount and 3.381 ent Tovboats Unrelated Line Sch: A To ané Cargo Port Terminal Special to study General Line In. Expense group Total col.: outside barges service operation services (see foot- overhead No. Col. Line towing note 1 to Sch. A) (11 (2) (a) (h) (5) (6) (7) (8) (9) (101 (11) III. B. lamina]; Service #5 “Ll-1 Supervision-port service ll ‘33 p 7 xxx xxx xxx xxx m 2.5 1+6 hid-2 Supervision-terminal operation . . . . . . . . . . . . . . . . . . . ll 71 8 m m xxx xxx m 2,5 1&7 “2-1 Agents-port service ll 73 7 xxx xxx xxx xxx xxx 1&7 #8 kHz-2 Agents-terminal operation.......................... 11 7‘1» 8 xxx xxx xxx xxx xxx #8 1&9 M43-l Stevedoring-cargo handling excluding tollage . . . . . . . ll 76 9 xxx xxx xxx m xxx 119 50 Mia-2 Stevedoring-other, incl. cleaning 8: preparing barges 11 77 9 m xxx xxx xxx xxx 50 51 1616-3 Stevedoring-Tollage .. 11 78 g m xxx xxx m xxx 51 52 m Pre-cooling 8: cold storage operations . . . . . . . . . . , . . . ll 79 m“ 10 xxx xxx xxx m m xxx 52 53 Hts-1 Light, etc. -port service . 11 81 7 xxx m xxx xxx xxx 53 5h 1415-2 Light, etc. ~terminal operation ll 82 F xxx m m xxx xxx 51; 55 M64 Stationery & printing-port service . . . . . . . . . . . . . . . . . 11 8h 7 m xxx xxx xxx m 55 56 M64 Stationery 8n printing-terminal operation . . . . . . . . . . . ll 85 8 xxx m xxx xxx E 56 57 Mt? Togoperations 11 86 “mu, 7 xxx xxx m xxx xxx 57 58 M8 Operation of highwayvehicles . 11_ 87 10 m xxx xxx xxx :cxx xxx 58 59 “t9 Localtransfers .. 11 88 7 xxx xxx -1 xxx xxx xxx 59 60 use-1 Other terminal operations-port service . . . . . . . . . . . . . ll 90 7 xxx xxx xxx xxx xxx 60 61 1150-2 Other terminal operations-terminal operations . . . . . . 11 91 8 xxx xxx xxx xxx 3;; 61 62 - Total terminal service , Lines 1+5 to 61 .. - - - xxx xxx “ m 62 63 - .Total transportation expense ,Lines ML 8: 62 ... . - - - 63 IV.&V.TRAFTIC&GHERALEXPEKSE 9M8: 6h - Total, Accts. 166%,!!668-1167 .............. 11 192 11 xxx xxx xxx xxx xxx 61 VI. CASUAIEIES AND INSURANCE 65 1171 Supervision. 11 103 11 an; xxx xxx m w 55 66 #73-7 mums. -towboats 11 106 5 m xxx m xxx xxx 55 67 #73-8 Enllins. -barges . 11 107 6 xxx xxx xxx m m 67 68 I”3-9 Hullins. - rags .. 11 108 '1 xxx xxx xxx xxx m 63 69 ”3-10 Railins. -ot’ner equip. -port 11 109 7 xxx m xxx xxx xxx 69 70 h73-11 Rollins. -other equip. -termina1 11 110 8 xxx xxx xxx xxx xxx 70 71 ink-1 Cargo loss 8: damage insurance premiums . . . . . . . . . . . . . 11 112 9 xxx m m xxx xxx 71 72 kWh-2 Cargo loss&danage claim payments ................. 11 113 9 xxx xxx m m 53: 72 73 h75n2 Marine liability ins. other than crev-tow‘boat . . . . . . 11 116 5 m xxx xxx xxx 4m 73 7h #75-3 Marine liability ins. other than crew-barges . . . . . . . 11 117 6 xxx xxx xxx xxx m 7’; 75 475—3; Marine liability ins . other than crew-tugs . . . . . . . . . 11 118 7 xxx xxx xxx m m 75 76 l175-5 Marine liability ins . other than crew-other . . . . . . . . 11 119 7’ no: xxx xxx m m 76 T7 WWW-2 lion-marine liab. ins. o/t emp1.-port service . . . 11 12‘; 7 xxx xxx xxx xxx m ' 77 78 h76UI-77-3 lion-marine liab. ins. o/t empl.-tem oper. .... 11 125 8 xxx xxx xxx xxx xxx 78 79 14768537774; Non-marine liab. ins. o t empl.-stevedoring . . . 11 126 9 xxx xxx xxx m m 79 80 h76fl77-5 Non-marine liab. ins. o t enpl.-other . . . . . . . . . . 11 127 11 xxx xxx xxx m m 80 81 hm'rr-G Eon-marine liab. ins. o/t emp1.-towboat . . . . . . . 11 128 '5 xxx xxx m m m 31 82 - Il‘otsl casualties 8a insurance,mnes 65 to 81 - — - 82 m. W 83 1181-1 Charter rents-tweets ............................. 11 131 5 xxx xxx xxx m m 33 81% 1181-2 Charter rents-barges 11 13? 6 xxx m xxx xxx m an 85 #81-3 Charter rents-tugs 11 m 7 m m m m m 35 86 h81-h Charter rents-other . 11 13b 7 xxx xxx m m m 35 87 1183-1 Other operating rents-port service . . . . . . . . . . . . . . . . . _____11___ 136 7 xxx xxx m xxx xx: 87 88 1183—2 Other operating rents -terminal operations . . . . . . . . . ‘. 11 127 8 xxx xxx xxx m m 88 89 #83-3 Other operating rents—other 11 1387 11 xxx xxx xxx m m 89 90 - Total operating rents, Lines 83 to 89 . . . . . . . . . - - - xxx 90 VII. OPERATING TAXES 91 1186 Waterline tax accruals 11 1&1 11 m m xxx xxx xxx 91 IX. MOTOR CAREER OPERATIONS ‘ 92 ‘#91 Motor carrier expenses . 11 1H3 10 m xxx m g; ELK xxx 92 93 - Grand total,L.1h, 2h, 63, 6h, 82, 9o, 91 a 92 . - - - .1... 93 9h - Ratio,total expense to total less gen. overhead L.93,(co1.3)+(col.3-col. 11) (9 decimals) - - 1- - m g; m xxx xxx xxx 9‘; 95 - Total,incl. overhead distributed to services, L93, cola. 51:0 10 times L. 9H, 9.01;; . - - — xxx 95 Barge Form C, 10-62 ASSIGNMENT OF EXPENSES ‘1’0 SERVICES AND COMPUTATION OF RETURN ON EVESHAENT (Continued) -9- Schedule B, Sheet 3 of 3 Line Total from Operations Adjustments Total after Towboats Cargo Port Terminal Property Other Line No. Item Source or basis of computation annual excluded to annual exclusions barges y service including unrelated trans- No. report in Sch. :7 amounts g/ 8: adjus; property stevedoring to _/ portation col. 3 l ments incl. tugs property study 1 propert ii) (2) (3) u (5) (6) (7) (a) (9) (10) (u) (12) 3’ Investment in owned and leased trans rtation o rt incl. construction work in progress: 96 Start of year . An. Report Sch. 222 8: 282 5/ 96 97 End of year ... An. Report Sch. 222 8: 282 2] 97 Accrued de reciation and amort- ization afilicable to lines Z and 91: 98 Start of year .................. An. Report Sch. 222 e 282 5/ 98 99 End of year .................... _An. Report Sch. 222 a 282 5/ 99 100 Depr'd. inv. start 85 end of year W 98 a 99 xxx xxx 100 101 Average depr'd. inv. for year . . . W by 2 XXX m __ 101 102 Return on investment . .. . . . percent of line 101 Q/ 366: xxx 102 103 Allowance for working capital 1]].2 of L. 95. col. 3 for col. 6 1/ m m xxx xxx xxx xxx xxx xxx 103 101+ Return on working capital . . .. . . . percent of line 103 6/ m m m m m m m m 101; 105 Return on other prop. 8: work. cap. L. 102, col. 12 plus L. 101+, col. 6 xxx , m m m m m m £95 xxx 105 106 Total operating expenses Enter in col: 1 8 2 10 _1_J_. including general overhead ..... .IIQLH L.95 col: 5 E 7 -5 10 m xxx xxx xxx 106 107 Distribution of L. 105 to L. 106 x ratio (9 dec.) services ....................... col. 6. L. 105+L. 103 m m m m 107 108 Total return on inv. & work. cap. Lines 102 e 107, cols. 6 to 11 8/ xxx xxx xxx 103 109 Interest on debt ................ An. Rep. Sch. 300. accts.528,§29&530 9 ' m xxx m m xxx xxx 109 110 Return on inv. less debt interest L. 108 x patio (9 dec.) 10[ xxx xxx xxx xxx 110 111 Federal income tax .............. L. 110 x ratio (6 doc.) 11/’"' xxx xxx xxx xxx 111 1.12 Return on inv. incl. Fed. inc.tax , Line 108 plus line 111 m xxx xxx xxx 112 113 Ratio exp. incl. return to L. 112 divided by L. 106 (R dec.), expense . 211161 m m m 1. 1. 1. l. 1. 1. xxx 113 llll- Ratio exp. incl. interest to L. 109, col. 6 + L. 95, col. 3 expense ........................ (“(1861-1318), P11133- xxx xxx xxx 1. xxx xxx xxx xxx m, m 11h y See Sch. A, footnote 1 I] Source for column It is 1/12 of expense in Sch. A, col. 3, line 1%. As an alternative 9. carrier g/ See Sch. A, footnote 2 may use its actual cash requirements for a 30-day period applicable to columns h and 6 and so g/ The sum of columns 7 through 12 should equal the total in column 6. state in a footnote. _/ Return on investment may be computed by type of barge if a carrier desires to do so. If the barge §/ Source for column 1|- is 1ines 102 plus 1011. expense accounts include the expenses for company fuel barges, the investment in such barges should 2/ Unless a different distribution can be Justified allocate the interest on debt after adjustments, be included in column 8; otherwise the investment should be included in the category of property column 3 plus column 5, to columns h and 6 on the basis of line 108, columns h and 6. corresponding to that in which the expenses are included. 19/ Compute ratio in column 2 to 9 decimals based on amounts in column 6 as follows: 5/ Classification and separation of the amounts shown in the annual report schedule will be made by a (Line 108 minus line 109) divided by line 108. If the amount in column 6 on line 109 is equal to carrier according to the requirements of columns 7 to 12, and should correspond with the assignment of or greater than the ammmt on line 108 do not compute ratio and leave lines 110 and 111 blank. expenses in Sch. B, Sheets 1 and 2. Column 12 should include investment in property which is of 11] Insert in column 2 the ratio of Federal income taxes to the return remaining after payment of such general overhead character. taxes based on a Federal income tax rate of percent for the study period. For e is, if §/ The percent or rate of return should be substantiated by a carrier for a particular proceeding. For Federal income taxes equal 52 percent of taxable income the ratio will be 52 divided by 100 minus general application so that the formula may be completed in its entirety, use the average rate of return based on the carrier's experience during the last 3 years or in any event not less than 1} percent. 52) or 1.083333. Barge Form C, 10-62 #10- DEVEIOPMEET OF TQUBOATCOSTS I! WIT AND H PORT 33112 IN CARRIER'S SERVICE Schedule C , Sheet 1 of 3 Total Towboat name or desigation Line Source or basis of (Cola. h Line No. Account Number and Item amputation to 12) lo. (1) <2) (3) 5h) (5) (6) (7) (8) (9) no) (11) (12) l #02 $1734 Maintenance and repairs 1 2mmrgggrd§ em. 1 Line 1 x ratio 1. 2 Hazel incl. labor 8: saint. overheads . Sch. A, line 5, col. 13 2 3 hll-l Depreciation . . . . . . . . . . . . . . . . . . . Towboat records mm -m- ,- 3 h merewuages . .mgatmords 1.. Towboat records or LA at ratio . Sch. A, L.h6, 5 R65 Pensions and relief col. 8 divided by col. 5 5 Towboat records or LJI- a: ratio . , Sch. A; LII-6, 6 1171.6 Crew 8: compensation insurance .. W col. 5 6 Towboat records or LA x ratio . , Sch. A, L.h6, 7 l$85 Payroll Taxes ... ”$1440 dividedby: 601.1 -.- -., 1' 8 has Fuel _I-ouhoat..re-oords.--_ _ -_- 8 9 halt-1 Lubricants and water . . . . . . . . . . . .IQE'boat records ’ .-- _ _fi - _ -- 9 10 125 Food ............................. TQQQgt recggg 10 ll k26-1 Stores MMrggpgs --__ _ _ 11 12 lt28-1 Other tovboat expenses . . . . . . . . . ,Touboat records“ , -..- 12 13 1173-7 Hull ins. ,o/t deduct. repairs y :Eovbogt records . - 13 11+ Ins-2 Liability ins.,marine op. qt crew _IcuboafLrecords ,--...... .- - -- - - 1h 15 Hanan-6 Other 1113., o/t employees . . _Tpooat- records... - -- 15 16 h81-1 Charter rents . . . . . . . . . . . . . . . . . . gogboat ,.1‘9¢91‘_Sl.§.-- 2 16 17 Total megs-to. .16, , - W W - ‘ 17 18 1521-1 Touboat supervision . . . . . . . . . . . . _S-ch.A-.. L.h3_,.-.ool._ll XXX XXX XXX ‘5 “X XXX XXX m m m 18 19 k29 Outside towing . . . . . . . . . . . . . . . . . . . Sch.A,nu;,§9, col. 11 aunt ago; _l--_-....- . xxx 1'.- . aux ._ - “Juggm a“ ,3 xxx ........ aux _7 xxx xxx 19 20 A33 Lay-up expense 1....11 - M -_-.xxx xxx .- xxx é xxx xxx _m xxx xxx g. m 20 21 Total to reconcile Sch.B, L93, «301.5 .Mlines-lLl-SJQ & 20 xxx :99:- m - xxx xxx m. xxx xxx l xxx 21 22 Gallons rec'd from carr's. fuel barges Most-records g] V.“- -- - ‘ “m- i 22 23 Gallons rec'd from carr's. fuel tanks Wrecords _2_/ --.- -- ll“-- - - - - 23 21:» Fuel barge service expense .. .. . . .. .. . L22..x..$. per sal.,.Sch.D,L.16 , . . . - -, -- -_ ----- - - M at 25 Fuel tank service expense . . . . . . . . . P- _ . per..s&.,§ch.§,l:d§ .. - --. - -_- y 25 26 Tovboat prod. hours-~carrier's service W103 1 ; 26 27 Towboat hours chartered out to others Towboat records wi. 27 28 Tovboat hours laid up by carrier ... .. Towboat records - WM“ - _ -_,_-_ - _- l 28 29 Tovboat noneproductive hours . . . . . . . . WM . M ‘ - M - _ 4, 29 30 Total tovboat calendar hours . . . . . . . . ‘ Towboat _,_z_'e_<:p;dg LIL-,- - -- *-_W-- -1 - 1-. - - - - 3o 31 Touboat hours in carrier's service .. L.26 plus L22 _ - __ ‘ _-,_ 31 32 Towboat hours carr. serv. 8s chart. out L.31 plus L.27 . _ “ 7 -- -- .- 32 33 Ratio hours laid up to calendar hours L.28 + L.30 (6 decilgglg) auu: 33 Expense assignable to lay-up: 3h» Ell-l Depreciation L.33xL. 3 - 3h 35 #73-7 nun insurance L.33 1 L11 5/ -- ,-_.-.-.---_.-_- - - 35 36 1175-2 Liability insurance . . . . . . . . . . . L.33 x Ll": 5/ _w p 36 37 mun-6 Other insurance L.33 x L.15 5] p , __ - _ _ _ 37 38 1181-1 Charter rents ................ L,33;x L.16 %L A .- - 38 39 Total assignable. to. layrup. . Lines 3h to 3 ...~,..,..-. - __ - ._.,.-- ,, 39 100 Total lay-up expense 091.3, L,20 plus L.39 _.-.. __ _ anus- - m +~ m m xxx xxx -_.. xxx - xxx xxx 1&0 1&1 lay-up exp. chargeable to cm. serv. fling-.HQ x L31 4- pkg m auu: m m xxx xxx m xxx am: #1 E2 Expense while chartered to others . . . _Q m-.. 1&2 1&3 Towboat expense in carr.service . . . . . é-EEMLines-M _____ #3 N; Tovboat expense per productive hour . L.33-Llal2§_fl_§.eoimals) -._ - ..-_--,_--.-_-_-. 14h. #5 Towboat supervision per prod. hour. . . ll - RS #6 Lay-up expense per productive hour .. C L + L 1/ _ _ ‘1 -_ 1+6 #7 Total towboat exp. per prod. hour Lines Units 8: 116 (h decimaxs) #1 See Sheet 2 for footnotes. Barge Form C, 10-62 -11- DEVEIDPMENT OF TOWBOAT COST IN TRANSIT WHILE IN CARRIER'S SERVICE Schedule C, Sheet 2 of 3 Total Source or , Towboat name or desi ation Outside Line basis of (Cols. 1+ Towing Line no. Item computation to 1?) no. (1) (2) (3 (1+) (5) L6) (7) (8) (9) (10) (11) (12) (13) 1+8 Towboat expense per hour . . . . Line 117 xxx m K8 TOWBOA‘I‘ HOURS IN men §j District: 14.9 1 Tovboat records xxx 1‘9 50 2 Tofloat records xxx__ 50 51 3 Towboat records xxx 51 52 h. Tovboat records _, xxx 52 53 5 Towboat records _‘ gag: 53 5h 6 Towboat records xxx Sh 55 7 _Towboat records m xxx 55 56 8 jawboat records :00: 56 57 9 Towboat records no: 57 58 10 Towboat records :00: 58 59 Total all districts . . . . . . . . . Lines 49 to 5? m 59 TOWBOAT EXPENSE IN TRANSIT District: 60 1 LAB x we 9/ 6o 61 2 31:8 x L.SO _9_/ 61 62 3 LJ¥8 1: L51 9/ 62 63 h L.h8 x L52 2/ 63 61+ 5 13.5.8 x L53 9/ 6h 65 F LAB x L.51+ 9/ , 65 66 7 3.2.8 x L. 55 2/ 66 67 8 LAB ; L56 9] in, 67 68 9 Lips x L.57 2/ _ 68 69 10 LAB x L58 9/ - _«M 69 70 Total, all districts ....‘.... L nos 60 to 9 70 E nse incl. gen. overhead Number of loaded and empty equivalent barge-miles for revenue equipment ll] Towboat cost per loaded $01.3, lines 60 to 70 Total (Cole. 16 Tank Dry car 0 barges and empty equiv. 2: ratio 1. to 21) barges Jumbo (195' x 35') Standard UTS' x 26') Other barge-mile (1+ decimals) Sch. B, L. ,col.3 (various Covered Uncovered Covered Uncovered (Various) (Col. 11+ 1- col. 15) (11+; (15) £16) (17) (18) (19) (2o) (21) (22) was: 7 71 1 .12.! 71 72 2 A! _ 72 73 3 Jill 73 7», h A?!“ _ _. _ _w _- _- M, "(is 75 5 0 75 76 6 ~:3/ 76 77 7 10/ m 77 78 8 15] “_ 78 79 9 ELM—..-“ 79 80 10 4,91,.MMW 80 81 Total, all districts 110/ 81 3.] See Schedule A, footnotes 6 and 8. 5/ Multiply the total of those items of expense which reporting carrier continued to incur for a towbost g/ When a carrier operates fuel barges or fuel tanks on shore from which towboats receive fuel, a record under each type of charter agreement in effect during the study period less the assignable lay-up of the number of gallons received by each tovboat from such barges or tanks should be maintained in expense for those items shown on lines 3&- to 38, by the hours chartered out on line 27 and divide by order to allocate the operating cost of these units to each tovboat served in this manner. When the total hours in carrier's service and chartered out on line 32. If a towboat was chartered out towboats receive fuel directly from outside suppliers, the cost of delivery or handling of it is under different types of agreements during the study period, separate the hours shown on line 27 for presumed to be included in the fuel expense. , each type of charter before computing expense. 3/ Tovboat non-productive time includes time while in carrier's service spent exclusively in fueling, Enter this same quotient in each column. running without a tow, such as to and from repair yards, undergoing minor repairs not requiring ._j Tovboat time in transit is the elapsed time between ports including normal delays caused by locking, lay-up status and abnormal delays in transit and in port. It is the difference between the total groundings, etc. , as reflected in the tov‘boat logs. It should exclude non-productive tine touboat calendar hours and the total of productive hours in carrier's service, hours chartered described in footnote 3. out and hours laid up. See also footnotes 1», 8 and 12. 2/ Assign line 19, column 3 to column 13 by districts based on invoice charges from carrier's records. 5/ Total calendar hours equal all the time included in the study period during vhich a tovboat was 10] See headings of columns 13+ to 22. owned or chartered from others by the reporting carrier. If insurance rates or charter rents applicable while a tovboat is laid up are different from those in effect while it is active, substitute amount applicable to lay-up for computed amount and explain basis in a footnote. 11/ Equivalent barge-miles should include those for all barges used in revenue service, regardless of ownership, transported _in tows propelled by towboats for vhich emense is shown on sheet 1, and should include the equivalent barge-miles produced while reporting carrier's barges were being towed by others for carrier's account. Barge Form C, 10-62 -m- DEVEIDPMEHT OF TOWBOAT EXPEISE IN PORT WHILE IN CARRIER'S SERVICE Schedule C, Sheet 3 of 3 -§6urce or basis of ’Total Line _ computation (Cole. L to 12) Towboat name or designation line No. Item 3 Kb. (1) (2) (3) (h) (E) (5) (77 (8) ‘ (9) (107 (117 (12] 82 ToWboat expense per hour ...... Line E77 xxx __._ 1fif‘ Major ports: § § 83 1 .__ Towboat records A: ‘ 83 8h 2 Towboat records a an 85 3 ~”Towboat records : 85 86 h .1IQEPQat records , 86 87 5 Towboat records 1‘ 11 E z I 37 88 6_—k Towboat records é ? 3 88 89 7 Towboat records a 1.11 77 '1 i 89 9O 8 Towboat records “m w" WWWAWW 77“" ” § W . 90 91 9 hjrowboat records 3 ~ j ‘ 91 92 10 Towboat records ; _" ‘ ~ ffihm i 92 We! pgrts combined by j A“. ‘ § ~ T i “' river district: ; ; 3 93 l Towboat records 2 i, 93 9h 2 1mm records .11 __ _ _, W 91 95 3 Towboat records 111 g _«“__7WM ,.W_-w ___ ' 8“ V __F “W8 95 96 h Towboat records _ ‘ » AA__mAH+y“MMV 1-1 p _ _H 96 97 5 Towboat records .11111 5 : ‘ »‘ é : 8 97 98 6— Towboat records 777777 74A ‘ 1. i j 1 98 99 7 I Towboat records A '_' ‘ 8 g ' f 99 100 8 _ Togboet records ; 1W1-W,“_1_111111W111111_WWWW,WWWW-_1. ? '_ VVVVVVV "' ? 100 101 9_ Towboat records 3 r r f 101 102 10 ___ Téwboat records_m ' ; 1 j ‘ { MV‘ 8 f 102 103 Total, 9.11 ports 2 Lines 83 to 102 1 W 7 ; g ; ‘ , 103 some emss In PORT 13/ ‘ “W“ “ '1; ~ ; EEQEE.EQEE.‘ i t 1011 1 4.119182 x line 83 W ,_ A WWW WWW . a 101 105 2 _L1n§_&&_x_line 81+ A « M I M f ‘7 105 106 3 Line 82 x line 85 ______ _ ‘ g ___ f g ' 105 107 1* 36 _. 3 1111-- 11W 107 108 5 __ L1n9_ag x line 81 W 5 1 ‘ ' Y 108 109 6— Line 82 x line 88 1 ; Q 1 109 110 7 Line 82 x line 89 2 11111 _:“1 _‘MA ’ __ ‘ 110 111 8 .Mw 90 1. -m I 2 _ 111 112 9 Line 82 x line 91 3 111111.. .11 _ 7 112 113 10 Line 82 x line 921 g 41 i ; é ____1 113 Va; ports combined bx % ; river district: ‘ ‘ 11k 1 Line 82 x line 93 W h _ _ 11h 115 2 W91 5 1. 1.- , 1.15 115 3 .mlglliazfis WWWW - a- - 1.. 1 - 1. WW WW 116 117 1; 11.112132”; , 1 Wm _ _ V 117 118 5 Malinfl W - g. _ _- .1.1_____.W--..1._1.H _. _ WW ,,,,,, 118 119 6_* Line 82 x line 98 2 -1. 4 _~ 1 VJ_VNM”W_’ _- E 119 120 7 ~_L_ine82xline99 77777 mm. H_fl___4 _ 3* Vqu 1 M g fi_ 120 121 8 ,1 W100 - W, W WW i 121 122 9 Idne 82 x line 101 w a w» _ fig _1_1,.1 3 7 122 123 10 1.1mm 102 ‘ h , W 123 12h Totalliall ports ............ Lines 10h to 123 1 ' 3 121 lg/ Towboat time in port inclndes the time spent making, breaking up or rearranging tows, dropping or picking up barges and a moderate amount of standby time while awaiting tow as reflected in the Time in port caused by fueling, minor repairs or other delays should be con- 23/ towboat logs. sidered as non-productive and excluded along with lay-up time. may be considered as port time. If standby time exceeds h hours treat the entire amount of such time as non-productive. The total towboat expense in port by ports shown in column 3 will be transferred to Schedule E Standby time of h hours or less where it will be related to the number of barges handled. -13.. Barge Form C, 10-62 DEVELOPMENT OF BARGE EXPENSE II PORT AID I] TRANSIT BY TYPE OF BARGE II CARRIER'S SERVICE 1/ .Schedule D, Sheet,1.ot.h Total Car- Dry car 0 bar so Other Idne) (Cole. h rier's Tank Jumbo 125' x 32'2 Standard S1 ' x 26' (Specific Line 39, Item Source or basis of computation to 11) b fuel g/ barges Covered uncovered Covered Uncovered (VOther ) '-, ;“ lb, er is ariaus <1) - - - (g) (3) d) Is) (6) m (a) (9) (10) on 1 use & hT3-2 Maint. & repairs {See-Seh.A,Foot.fii!)-'Barge records ' i 1 2 Idne 1 including labor and maintenance Line 1 x ratio l.__________________ , overhead-s cocooonoeosoooeooeseoeeoeoeeooooooeuee We 13 I 2 2 3 fill-2 Depreciation .............................. Barge records 6 _ 3 h hat-2 Lubricants and water_...................... kaze_r§cords ‘ h 5 #26-2 Stores .................................... _garge records 9_ 5 6 #28-2 Otherbarge expense ... Me records . .‘ 6 7 h73-8 nun ins. (See Sch. A, Foot. 6&8) W 4. .7 if 7 8 #75-3 Marine liability insurance other than crew Jhnquarnnnrds 3 i : j ‘ 8 9 h81-2 Charter rents ............................. Barge records= : .. .1 --_' 9 10 Total(Reconcile col.3 with Sch.B,L.93,col.6).... Lines 2 to 9 ‘ \ f E 10 11 Total barge expense including general Line 10 x ratio 1. J E overhead ....................................... Sch. B. L.9k. col.3 XXX XXX ‘ L 11 12 Total barge-days in service, excluding Line 1h plus col.3, Lines 1? to 1 repair time & idle empty time in port .......... 32 a 137 to lhh xxx , 12 13 Barge cost per service day ...................... .33na.llrtihhniiha.ifi_decimals) _-..xXX ,1. XXX --- - 13 1h Barge-days on charter to others or on demurrage . .Barge_recnrda ‘ XXX , , 1h 15 Barge-cost on charter to others or on demurrage . Cols.5 to 11, line 13 x line 1% I xxx . ; 15 __ng reel barge operating expense per gallon delivered Com, Line 10 divided by i gallons delivered, from Sch. c, line 22, col. 3, $ (6 decimals) 16 DEEEQQPMENT 0F BARGE COST IN PORT IN CARRIER'S SERVICE BY T!PE_Q§LBARGE AND BY PORT 1/ ‘ =Total - __Torts (show names of major ports or river districts for way pgrts combined therein) L134 Source or basisj (Cole. h S * ’ E ; iLdne no. Item of computation . to 1?) v ; no. (1) 2) s 43 .1 (h) ' F5) 1 76) (7) (8) (9T ' (10) (11) : L127 113) Barge:§gyg in pgrt loaded, lggggpg, or unloggggg, : E ' ; for barges originated and terminated ; 3 g g 17 Tank ............................................. Ragga records ,- __ , _. _mugm ....-l ' -.---- < g 17 18 Covered Jumbo .................................... Barge records --m-. N { “__Fw -- E g V f , . 13 19 Uhcmered Jmo onoceans-eels.oesoseeeaseeneosoeeo me recofis . ‘ g 19 20 Covered standard ................................. Barge geggrdg f , 5 4 20 21 uncovered standard ............................... Eargg records .4..-..l---u---.--.,-- i E 21 22 Other évarious) .................................. gflarge_regord§ i g_, f -._ - g 22 23 Other specific) 3/ ............................. Jkumnggggrds ; é _ ' l, ‘ ' 23 2h Total ......................................... _Ldngs 17 to 23 s . ---WH-------....-....-----j F1” 1 24 Bargem in mrt for loaded barges interchanggg y ;_ g ; 25 Tank eeoeeeeeleecococooases-sees...cocoa-oooesocoe Barge recorfig ;T d '5?" fl ' 25 26 Covered Jmo Osoeooeoeotceoooesoool0.00.300.0il.- W ; -» ‘ 26 27 Uncovered Jumbo .................................. JhuuuiaxnnnnkL_ 3 . _ 7 , o 27 28 Covered standard Words -, . ,..-..--_...--._ ,i 28 29 Uncovered standard . W. 1..., ___ ......,-_.M---._... 3 7 29 30 Other various) .................................. JBangeirscsrfluL 3o 31 Other specific) 3/ ............................. .Bangalnecords -;. c.11lv - --- _-. -. 31 32 Total ......................................... Lines 25 to 31 x 32 Barge-days may be accumulated using days and hours or fractions of a day, but they should be shown herein only in whole days. Origin days include the time from date of placement of a barge for loading to the date it is picked up by a towboat from the dock or fleet for movement between ports, excluding any days on demurrage status. Interchange days include the time from date of placement of a barge in fleet at an interchange port to the date it is picked up by a towboat or delivered to a connecting carrier. The term "interchange" as used with barge-days includes the barge-days for barges which received an intermediate handling between tows of the reporting carrier. Destination days include the time from the date of arrival of a barge in a port to the date when it is made empty, excluding any days on demurrage status. Idle barge-days in port which are not to be included in the total barge-days in service comprise the time from the date when a barge is made empty to the date when it is placed for loadirg, excluding days moved empty in transit between ports. Barge days, while on demurrage, are shown combined with the barge- days while on charter to others on line 1h. 1/ Except for the expense of operating carrier's fuel barges shown in column h of sheet 1, the expenses &/ and service units shown in this schedule should represent those pertaining to revenue service of the reporting carrier. The barge service units should reflect only those barges for which the reporting carrier incurred operating expenses included on line 10, columns 5 to 10. g/ The purpose of this column is to obtain the expense of operating fuel barges which delivered fuel to carrier's towboats. The expense per gallon of fuel delivered is computed on line 16 and then trans- ferred to Sch. C, line 2h, column 2. When barges were used both in revenge service and in carrier's fuel service, the expense assignable to fuel service may be computed on the basis of the time spent in each service. See also Sch. C, footnote 2. 3/ This category has been provided to show detail for a specific size or type of barge, other than jumbo or standard, when the cost of such barge is required for a particular movement. When required, the data for such a specific type of barge should be shown separately and should be excluded from other categories, such as "tank" or "other (various)", so as to prevent duplication. The type and size of a specific barge should be entered above column 11 and in column 1 on the lines provided for a specific barge. -lh- Barge Porn C, 10-62 DEVEIDPIEIT 0F BARGE COST II PORT II CARRIEB'S SERVICE 3! TYPE or BARE! AID BY PORT - continued _/ Schedule D, Sheet 2 of h Source or Total Parts (show asses of Eager Egrts or river districts for 331 ngrts conbined therein) Line basis of (Cola. h :43. '°' If"? ° a“; 3M” “(1) W ( ” (6) t) 1 5 '°' 1 2 3 57 T (8) ' (97 (lo) T11 12) ' Barge gagggge originated & terminated: (E3) 33 M DOD...OOOODOOOOCOQIUOOOOOODCOIO... LOITXLIJ-s’ c0105 33 3h Covered Jumbo ......................... \L.13 x L.l3, ool.6 3h 35 Uncovered Jumbo ....................... L.l9 x 5.13; col. 35 36 CWO?“ “mm oeeeaeeeeeeooeeeeaeee. L.291Ii.13, fiOl.) 36 37 Uncovered standard .................... L.2l x L.l3, col.9 37 38 Other Enrions) L22 xL.13, ool.10 - 38 39 Other specific) 3/ .................. 5.23 x L.13, col.ll 39 m Tatu- eeeaeoeeeeeeeoeeeeoooeoeeoeeeeM 39 - Barge eggggge interchgng : ~1- Tm .0...O00.0.0000...DOC-OOOOOOOIO...@013] 00115 kl #2 Covered Jumbo L26 1: L.l3, co1.6 ' 1.2 #3 uncovered Juibo ....................... L.2T x L.13, col.T £3 u Covered standard L.28xt.13, col.8 / » v u. is uncovered standard .................... L.29 x L.13. col.9 . ‘ ‘ us so Other évarious) L30 1: LB, col.10 1.5 In Other specific) 3/ L.31xz..i3,oo1.11 #7 he Totu OOIOOOUOOOIOOOOIOAOOQO00...... Lines #1 to h? m lunber of loaded barges orig'd. & term‘d: . ' #9 Tm ............oou...ou............mater—d9 > , I. #9 50 Covered Jumbo ......................... Barge records '” w_ fi_ 50 51 Uncovered Jumbo ....................... ge records ' , ‘ ', 51 52 Covered standard ...................... _§grgg_;gggrd§w , ‘ 52 53 uncovered standard .....a.............. cords ‘ 53 5h omr Ema“) eeoeeeeoeeeeeeeeeeee-co 38.1.3chch ’L . 5h. 55 Other specific) 3/ .................. Barge recordsi_7 . 5 o 55 56 Tot‘l aseoeeeeesesesoeoeeaee-oeoeoeemhgm55 56 Innber of loaded bar es into ed: 57 Tank .................................. Barge records Wm . , 57 58 Covered Jumbo ......................... Barge records A 7 53 59 “newered Jmo oeeeeeeeeeeeeeeeeeeeeee Barge recom 59 60 covered Stud“ OOOOO'IOIOIOOOOOOOOOOO Mae “Gaga ‘ w 61 Uncovered standard .................... , 61 62 “Mr Emiou) IOOOODOOOOOOGOOOOOCOSOO ‘ - A & 63 Other syecitic) 3/ .................. 63 6; Total I...ICOOOOOOOICOOOOOOOCOOOiFO. N rww 6h Cost par loaded.berge ogig'd & tern'd: 65 m eeeeeeeeeeaoeeeenoose-000000900... ,,L_____V“_A__~M>“Nb“W" . _ 65 66 Cmnfl Jme eoeeoeoooeeeeeeeeeeeeoeee “my-” , 66 67 uncom Jmo COOOCCDOOIOIOOOOIOOOIOO 6T 68 covered stands“ OIOOOOOOOCOOIOOQOCOOOI 68 69 uncovered stmdm OOUOOOOOOOICOOOOOIOI‘ 69 To mrmim) OCOOQOOOOQOOCOOOODOOCOOC — , . 70 71 Other (specific) 3/ Mme 71 72 Total we) + L.i6L2 doc.) m H 72 Cost Egr loaded barge interchanged: 73 m eeoeeeeeo-eoeoeeoeoeoeeee-eoeeeeoe 2-) 73 Th Covered Jumbo .........................1 3 were , ,~_ 7% 75 Uncovered Jumbo LJ+3 + 13.59 2 dec.‘ _ ,_ 75 76 Covered. 8W5. eeeeeoeeeeoeeeeooeeoeeMW®__A (MW , __‘ __‘l 76 77 uncovered standard ....................v 4) u_.v 77 78 Other (various) W) W i 79 79 Other (specific) 3/ .................. .lu§1_i_Lu§3_12_dec,) . no. a. u,. 4.”.W_l T§ m Tom C0.0I0..IOOOOOOOUOOOGOIOOOOODO LOMQ (2 deco) m 2/ The number of loaded barges interchanged should include those which were received from or delivered to connecting carriers, those which actually received an intermediate handling between tows of the reporting carrier and those which were subject to such handling by reason of their origin or destination but for operating reasons did not receive it. Thus, interchange as used here would include all barges moving to points beyond and through an interchange point where the reporting carrier normally interchanges its barges with other carriers or performs intermediate handling between its own tows. Barge Form C, 10-62 mmmr OF BARGE COST IE TBAISIT I] CARRIER'S SENIOR BY TIPS OF BARGE AID BI Rm DISRICT _]_./ -15.. Schedule 1:, Sheet 3 a: h Source or Total River districts (See exgdanetory statement for names and limits) Ldne basis of (Cole. k ' " Idne No. Item computation to 1?) lo. 4;) (2) (3 m (2) (6) T17 (8) (9) (10) In) (12) (13) Barge-miles loaded ugstream: é] . 81 " Tank .......................... Barge records 31 82 Covered Junho ................. "Barge records 82 83 Uncovered Jumbo ................ Barge records 83 8% Covered standard ............... Barge records 8h 85 uncovered standard ........,... Barge records 35 86 Other (various) ............... _§g§gg_g§ggg§§ 35 87 Other (specific) .......... Barge records 87 88 Total- ......OOOODOOQIOOOOUIO m lto 87 88 Barge-miles loaded downstream: fi/ 89 Tank eeoeneeencoo-eeeeoooeeoooc Barge recm 89 m ccwr‘d mea oeeeeeoeeoeeeeeee Barge record-i % 91 Uncovered Jumbo ............... Barge records 91 92 Covered standard .............. Barge records 92 93 Uncovered standard ............ Barge records 93 9h ether Evarious) ............... Barge records 9* 95 Other specific) .......... Barge records 95 % Total eateeeeeoeeeoeooeeeeoe Links 89 t9 95 i % Barge-miles ggggx gmgtrean: g 3 97 Tm .....IOOOCOCCOOO0.0.0.900. Base ”come 2 97 98 Covered Jumbo ................. ‘Barge records E 98 99 Uncovered Junta ............... Bar e records v 99 100 cmred stand-ma ooeaeoeeeeceee £0 record! *‘4 1% 191 uncovered standard .....:.a.... Barge records 191 102 Other (mim) oeeeeeeeeceeuee Barge recmm . 102 103 Other (specific) Woman .1- a 103 mu rota; We 102 a log Barge—miles gygfil downstream: §/ § ' 105 Tank .......................... .Eaxgg_rg§gr§§ ; ’ lgfi‘ 1 Covered jufibo .u..a¢....».ae..c i;3r*.;év~nua 1 105 107 Uncovered Jumbo “......“Mu” 357733 rec rds ’2 ‘ 107 1108 Covered standard W g, ‘; "’“ 108 l uncovered standard a........,.: Barge records ‘ 109 BB ©flmr(wudmm).nuu.u.”.n.£m3esmmfim E rm 111 Other (specific) 3! .q........ _§§:gg_:§ggngg ) 11; 112 Total............,......o...‘mm‘itom ~.. ,,,,, 112 Barge-miles loaded and enfigx: 3:13 Tank eeogee-ee‘eeeeoeeeeeeeeeaee W05 ...- 113 11k Covered Jumbo W06 1 11h 115 Uncovered Jumbo ..........se...‘_Linc£_§3191499§107 __ 115 116 Covered standard ............e. W08 5 116 117 Uncovered standard ....W. W 2 111- nfi Oflmréwndmm).u.n.n.u.u Jimmifigflgmflim MWHLMWW _ ‘ rm 119 Other specific) c141 r 119 120 Tom eeeeeeeeeeeeeeeooeceee 1311188 1.13 to 119 129 g] Barge-miles should be accumulated and shown in whole units. They should include the miles traversed by reporting carrier's barges while towed by others for carrier’s account. reporting in the formula of movements on the Gulf intrecoestal canal, eastbound movements thereon will be considered as upstream and westbound movements will be considered as downetrcemn In order to insure uniform -16... Bug. Form C, 10.62 DEVEIDPMENT OF BARGE COST II TRANSIT II] CARRIER'S SERVICE BY TYPE OF mm m 3! RIVER DISRICT y Schedule D, Sheet h. of I; Source or Total River districts (See exnlanato statement for names and limits) Lineo basis of (Cole. 11 “" Lin lo . 1:61)! eompatation to( 1;) ( lo. 1 2 3 U (5) (6) 8 ' Ratio downstream em_;_ntz barge-miles to (T) ( ) (9) (10) £11) (12) (13) lmtrean loaded barge-miles: 121 Tank Mog+t.81 (adec.) 122 Covered Jumbo .......................... L.106+L.82 (1+ dec.) 121 123 Uncoveredjumbo WC) 7122 12% Covered standard ...... .. L.108+L.8h hdec.) 11:2 125 Uncovered standard ...... L.1o9 +L.85 (h dec.) 12 126 Other gvarions) . L.110 + L.86 h dec.) 2 127 Other specific) 3/ . L.111+L.8} J} dec.L 1‘22 128 Total............................... L.112+L.88 (h dec.) 12; Ratio gstream emfix barge-miles to - downstream loaded barge-miles: 12913.31: L.9'{ + L.89 (h dec.) 130 Covered Jumbo L98 4- L90 hdec. " 129 131 Uncovered Jumbo L.99+L.91 lidec.) 130 132 Covered standard L.100+L.92(h doc.) 131 133 Uncovered standard ,L.101+L.93 in doc. ' 132 1311 Other Emions) L.102 + 11.9!1 .1; dec, 132 135 Other specific) 3/ L.103+L.95 (h doc.» ‘ i3 136 Total L,1011 + 11.96”!- dec. ; ““" 3; Barge-days in transit loaded and em: 1/ ' 11.--. 13 13? Tank ................................... Barge records 7 138 Covered meo Barge recordL 13; 139 Uncovered Jumbo Mrecordg :3 1110 Covered standard Barge records ,; 7 23 1311 Uncovered standard.....................Mrecgm 151 134-2 Other évarious) . ...... arse ggcordgr m 1h: 1113 Other specific) 3/ . W W” 1.1.11- _ ‘ 1h 1111; Total Lines 137 to 1113 g 1,3 Barge genes in transit: Line 13 cost g 3' 1‘15 Tank .................. - martini,” 1; 1% Covered Jumbo ......... . 13,138 x L.13,col.6 .« - 1&2 111.7 Uncovered Jumbo L.l39 x L.13,col,7 § ‘ 1;; 1&8 Covered standard a Win,” , ‘ j _' " lug 1'49 Uncovered standard L.J.l_l:l.x_.__..131~L Q9119.-r.1-.-;--.,,..w., , A .1-.. 1h. 150 Other (various) ....... WJBmolJO 1.. 7 I 13 151 0ther (specific) 3/ .. 11,1113 1: L.l31col.ll i 15 152 Total MMW11 is: Barge cost per loaded and imyty' mile: 5 153 rank.......................,,........,.,31.1115+L.113 (h dec.) 1 15h- Covered Jumbo L.11+6+L,Ql_t (h dec.‘ 53 155 Uncovered Jumbo minis £11 <1ng 11-11,.” 15 156 Covered standard .) , 1'52 157 Uncovered standard . ‘ch , '5 158 Other (various) , c.) 157 159 Other (specific) 3/ L1 1 + L ‘ w, M ' “1‘58 160 rota}i L.152+L.120J+ dec.) 123 I] Barge-days in transit may be accumulated using days and hours or fractions of a day, but they should “be shown herein only in whole da T ys. ime in transit includes the time from de artnre in at arrival at destination port or at a port where barge received interchange service. The time spent by barges in a tow at way ports while other barges were being picked up or dropfied off 51103:: be 2351;313- as time in transit. The time in transit should include the days while reporting carrier's barges were towed by others for carrier's account. Barge Form C, 10-62 -17- DEVEIOPMENT 0F PORT SERVICE COST PER BARGE BI MAJOR AND WAY PORTS Schedule 2, Sheet 1 of 2 Total fifl§orts (show mates of major ports or river districts for way - rts therein) i Fuel tank Line (Columns g soperat Line lo. Account number and item Source or basis h to 1h) , expenaezh No. of co tation (1) mg) (3) (a) (5) (6) (in 18) (9) (10) (11) (12) (13) (1h) hiumber ofgloaded barges originated, terminated and interchapggd‘ l/ 1 Originated Port records no: 1 2 Terminated ............................. Port records xxx 2 3 Total,originated and terminated ....... L.1 plus L.2 xxx 2 h Actually interchanged .................. Port records xxx 5 Total, orig., term. & actually intch. . L.3 plus L.h xxx 5 6 Subject to interchange ................. Port records xxx 6 7 Total, orig., term. & subject to intch. L,3'plus L.6 xxx 7 Other than t e use 8 EE§EET3~E Repairs to port equipment g/ Port records 8 9 MOM-1 Repairs to structures ............ _§9rt records 9 10 hOS-l Repairs to equipment ............. Port records 10 ll Mal-2 Transp. sup.--port service ....... Port records ll 12 h3l-2 Other port expenses .............. Port records 12 13 tun-1 Supervision M 13 1h hue-1 Agents ........................... _§ort records 1% 15 hso-l Other term. op.--port service .... _§ggt records 15 Lines 8 to 15 incl.labor&maint.o'hds: 16 L.8xratio Sch.A, col.l3, L.8 ......... LIB x l. 16 H L3xrmmswA,wLB,LR.uu.Lfigl. H 18 L.10 3 ratio Sch.A, col.l3, L.l6 ..... L.lO x l. 18 19 L.ll x ratio Sch. A, col.l3, L.hh .... L.ll x l. 19 20 L.12 x ratio Sch. A, col.l3,'L.65 ....‘ L,lg x l. 20 21 L.l3 x ratio Sch. A, col.l3, L.7O .... L.l& x 1. 21 22 L.lh x ratio Sch. A, col.l3, L.T3 .... §,l xgl. _=‘gg 22 23 L.lS x ratio Sch. A, col.l3:.L.90 .... L.15 x l. 23 2h fill—h Depr. port service prop. ......... P93; Igggrds . v2h 25 h13-l Amort. of inv. leased prop. ...... .Eort_zecords in- 25 26 130-2 Fleeting Mascaras ’i 26 27 hhS-l Light, heat power and water ...... Port record§_, g 27 28 hh6-l Stationery and printing .......... Port records ‘ )“w‘ - j - a?" W “_ 28 29 hh9 Local transfers .................... Port recordg 29 30 #73-10 Hull insurance--port equip. g/ . Port records 30 31 ins-5 Mar. liab. ins. o/t crewnport Pm: ggcgrds 31 32 WWW-2 Ion—mar. liab. ins. o/t empl. M 32 33 h8l-h Charter rents--port .............. Port records 33 3h h83-l Other operating rents ............ QEQ:§_2§QQI§§A 3h 35 Total was to 31+ 35 36 Line 35 including general overhead -'---. L.3E x l. 3/7 f ,_,l;i.i,i. xxx 36 37 Cost per loaded barge ..................‘ L,3 L.I,£2 decimalsl . xxx 37 38 Fuel tank op. exp. per gallon delivered 001.1%, line 35 divided by gallons delivered, from Schedule G, line 23, col. 3fiplus Sch.E,L.57,col.3 $. . (6 decimals) ‘ ‘ xxx A .38 l/ The number of loaded barges originated and terminated should include those shown in Schedule D plus é/ If the alternatives described in footnote 5 are not applicable to a port the tug and towboat hours 2/. those of shippers, including unregulated carriers, originated or terminated by the reporting carrier. The number of loaded barges actually interchanged should include those delivered to or received from a connecting carrier when the reporting carrier physically performed the interchange. plus barges of the reporting carrier which received intermediate handling between tows. of barges subject to interchange includes those actually interchanged plus those which were subject to intermediate handling by reason of their origin or destination but for Operating reasons did not receive it, and those interchanged when the connecting carrier physically performed the interchange. Uhen the reporting carrier provided tug service for others, the number of loaded barges so moved should be included with those reported as originated, terminated or actually interchanged unless the payment received for such service was charged to a suspense account and rebilled, thereby not affecting Operating income or operating expenses. The number When the service was performed and the charges to the accounts were different from the amounts billed to the other carrier, the count of barges should be included as well as the expense of the tug service. If either the number of barges originated and terminated or the number of barges interchanged at a major port where tug service is hired comprised 5.0 percent or less of the total barges handled there, the number of such barges and related tug expense may be excluded from the mayor port and included with barges and expenses for way ports combined in the apprOpriate river district. 3/, 5/. See sheet 2. per loaded barge for the three types of service performed shown on lines 39 to #1, should be based on a test study covering a representative period of at least 28 consecutive days. During the test period the total tug time and the total towboat time in port spent in moving or shifting loaded and empty barges, the number of loaded barges originated and terminated, and the number of loaded barges interchanged physically by the reporting carrier should be compiled. The tug and towboat time should be maintained according to the three types of service performed. Originating and terminating time includes movement of loaded and empty barges between mooring points and docks of shippers or consignees and shifting of barges alongside docks or ships and between docks. Interchanging time includes movement of loaded and empty barges between the mooring points of reporting and connecting carriers. Other time includes making and breaking tow, etc. When the two principal types of service (lines 39 and ho) are performed concurrently as might occur when several barges are moved together, some for delivery to consignees and some to connecting carriers, the total tug or toiboat time used may be distributed equally to each barge, and then to type of service. Tug or towboat time in port spent idle, fueling or repairing should be considered as non-productive and excluded from the test study. The total productive time accumulated for each service category should be divided respectively by the number of loaded barges, namely total originated and terminated, total interchanged and total originated, terminated and interchanged; and the quotients to four decimals entered on lines 39 to hl. Barge Form C, 10-62 -18- DEVEIOPMENT OF PORT SERVICE COST PER EARGE BY MAJOR AND WAY PORTS Schedule E, Sheet 2 of 2 Source or basis Total Ports (show names of major ports or river districts for way ports therein) Line of computation £Columgg lifie . A unt number and item to o. No we (1) (2) (3) (h) (5) (6) (I) (8) (9) (10) , (ll) (12) (13) s towboat hours per barge, 2/ 39 gggginating and terminating ................... é/ (h decimals) xxx 39 1+0 Interchanging 9/ (E decimals) m ho kl Other (making a. breaking tow etc.) g] (h decimals) xxx hi Total t and towboat hours g] ’42 Originatingandterminating L.3xL.39 1+2 #3 Interchanging ................................. L.h x L.h0 “3 uh Other (making & breaking tow, etc.) ........... L.5 x L.hl ht #5 Total Linesh2,h3&ll1+ ,5 e use #6 EEEEET3-3 Repairs to tugs g/ ................. Popt recordpi #6 #7 #31-1 Tug operation or hire ................... Port records #7 #8 hh? Tug operations ............................._Eort_rasnxfl£L #8 Lines h6 to #8 incl. labor & maint. o'hds: 1‘9 LJI6 x ratio Sch. A, col.13, Line 7 ......... L.h6 x l. “9 50 L.h7 x ratio Sch. A, col.13, Line 6h ........ L.hT x l. 50 51 LAB x ratio Sch. A, col.13, Line 86 L.h8 x l. 51 52 hll-3 Depreciation--tugs . sort records 52 53 #73-9 Hull insurance--tugs 2/ ................ Port records , 53 5h hTS-h Marine liab. insurance o/t are? ......... Port records 5h 55 #81-3 Charter rents-~t s ..................... Port records , ; 3 55 55 Total(rc.ol.3,L..35+L..5 = ,Soh.B,L.93,cql:7) Lines #9 to 55 ‘ . , .. ,7 , , ,i 5.5 57 Gallons received from carrier's fuel tanks .... Port recOrds I77 7 g _ M i .57 58 Fuel tank service expense ..................... L.ST x $ L.38 % L 58 59 Total tug expense ............................. L.55 plus 5.58 z p T 59 60 Tug expense including general overhead ........ L. x l. 3/ a”! Q 60 61 Expense per tug and towboat hour .............. L +L 6de ) W“ 61 62 Expense originating and terminating ........... L 6 x L 2 I 62 63 Expense interchanging .........................p L 61 x L.h3 N i i 63 6hEmmanflflgmdhwhmtw,fim.uuuu Laxhfih f 5 % 65 Cost per barge orig. and terminating .......... :::3§:E:Li3i12_i§£1mal§) ‘ 6; 66 Cost per barge subject to interchange ......... L + L 6 2 cc ) fifl‘ 66 67 Cost per barge, other ......................... L. + L.7 2 decimals) 67 Total cost per barge o/t tovboat _ 68 Originated and terminated Lines 37L658e61 g 68 69 Subject to interchange ........................ lines 37,66 & 67 69 Towboat e se in rt . , 70 fetal erpffiip" Sch.C, col.3,L.101+ to 123 g \ 70 71 Line 70 including general overhead ............_,L.70 x l. 3/ 71 T2 Expense per tug and towboat hour .............. .71 + . 5 (6 decimals) 72 73 Expense originating and terminating L.72 x L.h2 V I 73 7h Expense interchanging ......................... L.72 x L.R3 7h 75 Expense making and breaking tow, etc. ......... L.T2 x lull-h 5 76 Cost per barge orig. and terminating .......... L.73 + L.3 (2 decimals) ? 76 ‘ 77 Cost per barge subject to interchange 11.71} + L6 (2 decimals) 7..., 78 Cost per barge, other ......................... L.TS + L.7 (2 decimals) . . 78 , , Total towboat cost per barge 79 Originated and terminated L.'r6 plus L.78 a 1 79 80 SubJect to interchange ........................ L.V7 plus L.78 . -80 The hours to be reported on lines #2 to hh are the productive tug and towboat hours in port required for the movement of loaded and empty barges within the ports according to the three types of service shown. If the distribution of the total tug time and towboat time in port among these services has been maintained by the reporting carrier for the entire period of the cost study, lines 39 to #1 may be omitted and lines #2 to hh completed directly. Otherwise lines 39 to kl should be completed based on a test study as outlined in footnote 6. It will be noted that the towboat expense in port is computed separately from the tug expense although the respective hours are shown combined. This is necessary in order to include return on investment properly in the summary schedule. ’ é/ See sheet 1. 1/ See Sch. C, sheet 2, footnote 2 which also applies to tugs which receive fuel from carrier operated fuel tanks on shore. Vgee Schedule A, footnotes 6 and 8. 3/ Schedule B, line 9h, column 3: _f The purpose of this column is to obtain the expense of operating fuel tanks on shore from which tow- boats or tugs received fuel. The operating expense per gallon delivered is computed on line 38 and then transferred to line 58, col. 2 and to Sch. C, line 25, col. 2. See also Sch. 0, footnote 2. 5/ For any particular port, either major or way, when only one of the two principal types of service, namely origination and termination or interchange, has been performed during the entire cost study period plus any other type of servicegor when one of these two services has been performed by tugs and the other by towboats with makeup and breakup of tows, etc. in that port having been performed by either tugs or towboats but not by both, lines 39 to #5, 61 to 67 and 72 to 78 should be omitted and the cost per barge on lines 68, 69, T9 and 80 should be computed directly as follows: L.68 equals L37 plus (L60 4- n3). L.69 equali.37 plus (L.6O + L.6), L.79 equals n71 + L.3 and L.80 equals L.71 + L.6. See also second paragraph of footnote 1. \ 3 n [Barge Form C, 10-62 -l9-. DEVELOPMENT OF TERMINAL OPERATION AND SPECIAL SERVICES EXPENSE Schedule F, Sheet 1 of 1 Total Terminal or port Line (Cols. h to 11) No. Account number and item Source or basis of computation ( ) ; lb. __ l 2 3 (M (if (5) (7) 8 z 10 ' "1:15 5 TERMINAL OPERATION ( ) 3 (9) ( ) ‘ l #02 5 #73-5 Repairs other equip.--term. op. ;/ ...... Terminal records 1 2 h0h-2 Repair of structures ........................... Terminal records 2 3 hos-2 Repair of equipment ............................ Terminal records 3 3 h MRI-2 Supervision .................................... Terminal records ‘ h 5 hh2-2 Agents ................................E........ Terminal records E 5 6 h50-2 Other terminal op.--terminal ................... Terminal records “-7 i 6 7 Line 1 incl. labor & maintenance overheads ........... L.l §_r§tigml. Sch,A,col.l3,L.9 ‘ 7 8 Line 2 incl. labor & maintenance overheads ........... L.2 x ratio 1. Seh,A5col.l3,L.l3 8 9 Line 3 incl. labor & maintenance overheads ........... L.3 x ratio 1. :Sch,A,co1.l3, L.17 9 10 Line h incl.labor overheads .......................... L.h x ratio 1. .Schgfiggol.l3,L.71 10 11 Line 5 incl. labor overheads ... L.5 x ratio 1. V, 30.1};515—72}:13:L"& 11 12 Line 6 incl. labor overheads ......................... L.6 x ratio 1. Sch.A§col.13,L.9l 12 13 fill-5 Depreciation terminals & terminal property .g... Terminal records ' g 13 1h #13-2 Amort. of invest. in leased property ..........° Terminal records 3 1h 15 hhS-E Light, heat, power and water .................a. Terminal records g 15 16 hhé-a Stationery and printing .g...................... Terminal records 3 15 17 h73ull Hull insurances-other terminal equipment ...... Terminal records g 17 18 #76 s h77-3 Non-marine liab. insurance o/t empl. ..... Terminal records , 18 19 h83-2 Other operating rents ........g............,“... Terminal records l9 20 Total (Reconcile col.3 With Sch.B,L.93,col.8) ...... Lines 7 to 19 20 21 Total including general overhead ..................... L.20 x ratio 1. Sch.B,L.9h,col.3 i 21 22 number tons (2,000 lbs.) handled by terminals .....a.. Terminal records g 22 23 Cost per ton handled ................................. L.2l + L.22 (2 decimals) i 23 SPECIAL SERVICES : Wharf e and doc e ' 3 2L 530—1 Wharfage and dockage .........a................. Port records 3 2h 25 Line 2% including general overhead . 14.2% x ratio 1. Sch.B,L.9h,col.3 T 25 26 Number of barges for expense on L.2h ................. Port records 26 27 Cost per barge ,...................................... L.25 + L.26 (2 decimals) 27 Stevedorin 28 553-1 Cargo handling, excluding tollage .............. Terminal orgport records 28 29 Line 28 including labor overheads 338 2: ratio 1. Sch.A,L.76,col.13 ; 29 30 h76&h77-h Non-marine liab. insurance o/t employees ... Terminal or port records I 30 3i Total ......e....................................... L.29 plus L.30 31 32 Total including general overhead ..................... L.3l x ratio 1. Sch.B, L.9h,col.3 ‘ 32 33 Number tons(2,000 lbss) stevedored for exp. on L.28 .. Terminal or port records E 33 3% Cost per ton stevedored .............................. L.32 + L.33 (2 decimals) ‘ 3h Tollgge 35 3-3 Tollage ........................................ Tarminal or port records 35 36 Line 35 including general overhead ................ L.35 x ratio 1. Sch.B,“L.911-Jcol.3 35 37 Number tons(2,000 lbs.) for expense on L.35 .......... Terminal or port records 37 38 Cost per ton ......................................... L.36 + L.3? (2 decimals) 38 Cargo loss and damage 39 7 -l&2 L.&D. insurance premiums & claim payments .... Sch.B,col.9,L.71 plus L.T2 Type of barge 39 he Line 39 including general overhead ................... L.39 x ratio 1. Sch.B,L.9h,col.3 ii, Dry cargo barges Other gj’ he #1 dumber tons(2,000 lbs.)sub3ect to insurance & claims . Carrier‘s records Tank Jumbo (1 5'x35') Standard (175’x26') Other (specific) #1 he Cost per ton ......................................... ‘L.h0 + L.hl (2 decimals) Covered Uncovered Covered Uncovered (various) he Bar e re ation (€015.12 to 18) (12) (13) (1h) (15) (15) (17) _-(337__— #3 553-2 Cleaning and preparing barges .................. Carrier's records ' ’j' ” ““" ’ ‘ ' l' 'l” 43 he Line #3 including labor overheads .................... _§.h3 x ratio 1. Sch.A,L.77,coll3v ta #5 Line Ah including general overhead ................... L.Eh x ratio 1. Sch.B,L.9k,col.3 as #6 Number of barges originated .......................... Carrier's records 45 #7 Cost per barge originated ............................ L.h5+ L.h6 (2 decimals) #7 Total special services #8 Total for reconciliation with Sch.B,L.9S,col.9 ....... Col.3,lines25,32136,h0 & #5 xxx xxx xxx xxx xxx xxx xxx h8 17 See Schedule A, footnotes E‘and 8. g/ See Schedule 0, footnote 3;