PUBLIC UTILITIES COMMISSION or THE STATE OF IDAHO RULES GOVERNING Accounting and Apportionment of Operating Revenues and Operating Expenses Within # THE STATE OF IDAHO (Also effeclive as to Annual Report for Year ending June 30, 1915) (Superceding rules adopted by Order No. 106 of May 12, 1914) BEFORE THE PUBLIC UTILITIES COMMISSION OF THE STATE OF IDAHO. In the matter of prescribing rules governing accounting') and apportionment of operating revenue and operat- ( ing expenses and accounts of movements of traffic ( of certain public utilities within the State of Idaho. J Order No. 193 Whereos, The Public Utilities Commission of the State of Idaho has heretofore, to-wit: on the 12th day of May, 1914, issued an order No. 106, in the above entitled matter, prescribing certain rules governing accounting and apportionment of operating revenue and operating ex- penses and accounts of movements of traffic of common carriers within the State of Idaho, and, Whereas, It has become necessary to make many radical changes in the methods of such apportionments, It is therefore Ordered, That the rules governing accounting and apportionment of operating revenue and operating expenses and accounts of movements of traffic of common carriers within the State of Oregon, adopted by the order of this Commission on the 12th day of May, 1914, its order No. 106, be and the same are hereby cancelled, and, It is Further Ordered, That the rules governing such accounting and apportionment as are herein contained shall be the only rules to be observed by common carriers operating, in the whole or partly within the State of Idaho; It is Further Ordered, That such rules shall be in force and effect from and after the first day of January, 1915, and until further modified or superseded, and that the annual reports of common carriers which shall be furnished for the fiscal year ending June 30th, 1915, shall be compiled upon the basis of the rules herein prescribed. Done in open session at Boise, Idaho, this the 14th day of Januarv 1915. J. A. Blomquist, A. P. Ramstedt, John W. Graham, Commissioners. Digitized by the Internet Archive in 2017 with funding from University of Illinois Urbana-Champaign Alternates https://archive.org/details/rulesgoverningacOOidah RULES GOVERNING ACCOUNTING ; AND APPORTIONMENT OF OPERATING REVENUE AND OPERATING EX- PENSE AND ACCOUNTS OF MOVEMENT OF TRAFFIC WITHIN THIS STATE, STEAM AND ELECTRIC RAILWAYS ; AND CLASSIFICATION OF RAILROADS. Pursuant to law, the following uniform system of rendering accounts of business transacted in this State, and uniform manner in which accounts shall be kept by the several railroads (steam and electric) within the State, are now prescribed. CLASSIFICATIONS OF INTERSTATE COMMERCE COMMISSION ADOPTED. The existing regulations of the Interstate Commerce Commission pre- scribing the general manner and detail of keeping such accounts and records are hereby adopted as a uniform system of rendering accounts of transacting business within this state. The said regulations of the Interstate Commerce Commission are con- tained in the following named Classifications and Supplements prescribed by said Interstate Commerce Commission in accordance with Section 20 of the Act to Regulate Commerce, as amended, namely: Steam Railways. Classification of Operating Revenues and Operating Expenses of Steam Roads, effective July 1, 1914. Classification of Operating Expenses of Steam Roads, Condensed, effective July 1, 1914. Classification of Investment in Road and Equipment of Steam Roads, effective July 1, 1914. Classification of Train-miles, Locomotive-miles, and Car-miles for Steam Roads, effective July 1, 1914. Classification of Income, Profit and Loss, and General Balance Sheet Accounts for Steam Roads, effective July 1, 1914. Regulations to govern the Destruction of Records of Steam Roads, effective July 1, 1914. 2 UNIFORM SYSTEM OF CARRIERS’ ACCOUNTS Classification of Interstate Commerce Commission Adopted Classification of Carriers Regulations to govern the Issuing and Recording of Passes of Steam Roads, effective January 1, 1912. An Order of the Interstate Commerce Commission, dated March 11, 1912, in the Matter of Regulations to govern the Issuing and Recording of Passes of Steam Roads, effective April 1, 1912. An Order of the Interstate Commerce Commission, dated May 6, 1912, in the Matter of Regulations to govern the Issuing and Recording of Passes of Steam Roads, effective June 1, 1912. Accounting Bulletin No. 8, Interpretations of Accounting Classifica- tions, effective July 1, 1912. Accounting Series Circular 12e, containing answers to important questions relative to the several classifications for steam roads. Electric Railways. Uniform System of Accounts for Electric Railways, effective July 1, 1914. Accounting Bulletin No. 7, Decisions upon Questions raised under Classifications, effective January 1, 1912. Regulations to govern the Destruction of Records of Electric Rail- way Companies, effective May 1, 1913. It is ordered that a copy of each of said classifications, supplements, and bulletins be identified by attaching thereto the signatures of the members of this Commission and impressing the seal of this Commission thereon, and that thereupon the same be filed by the Secretary as original records of this Commission, and be preserved as a part of the records of this Commission in its archives. It is ordered that these rules shall be followed by all railroads in rendering annual reports to this Commission for the fiscal year ending June 30, 1915, and thereafter, and that on or before February 1, 1915, every railroad subject to the jurisdiction of this Commission shall adopt and install and thereafter maintain the system of accounts of business within this State herein prescribed. The several classifications and instructions of the Interstate Com- merce Commission as above described, and so identified and filed, are hereby referred to and are made a part hereof. CLASSIFICATION OF RAILROADS. The following classification of railroads is hereby prescribed: Steam Railways. Operating Companies: Class I, Large Carriers; Class II and Class III, Small Carriers, Switching and Terminal Companies. Subsidiary Nonoperating Companies. UNIFORM SYSTEM OF CARRIERS’ ACCOUNTS 3 Classification of Carriers Electric Railways. Operating Companies : Class A, Class B, Class C. Subsidiary Nonoperating Companies. This Classification of Accounts includes only Steam and Electric Railways. Steam Railways. By an Operating Company is to be understood one whose officers direct the business of transportation, and whose books contain operating accounts as well as financial accounts. Large Carriers (Class I) are those that have annual operating rev- enues of more than $1,000,000. Small Carriers (Class II and Class III) are those doing a general transportation business that have annual operating revenues not in excess of $1,000,000, provided they are independent of the control of any operating company not embraced in this definition. Class II carriers have annual operating revenue from $100,000 to $1,000,000; and Class III carriers have annual revenues below $100,000. Switching and Terminal Companies are those that do principally or exclusively switching or terminal business. They are classified as follows : Class A. Switching companies exclusively. This class of companies includes all companies whose entire revenue is derived from switching service. Class B. Terminal companies exclusively. This class of companies includes all companies furnishing terminal trackage or terminal facilities only, such as union passenger or freight stations, stockyards, etc., for which a charge is made, whether operated for joint account or for revenue. In case a bridge or a ferry is part of the facilities operated by a terminal company, it should be included under this heading. Class C. Companies which perform both a switching and a terminal service. This class of companies includes all companies whose operations cover both switching and terminal service, as defined above in Classes A and B. Class D. Bridge and ferry companies. This class of companies is confined to those whose operations are limited to bridges and ferries exclusively. Class K. Companies performing primarily a switching or a terminal service, but which, in addition thereto, conduct a regular freight or passenger traffic. The revenues of this class of companies include, in addition to switching or terminal revenues, those derived from local 4 UNIFORM SYSTEM OF CARRIERS’ ACCOUNTS Classification of Carriers passenger service, local freight service, participation in through move- ment of freight or passenger traffic, other transportation operations, and operations other than transportation. Switching and Terminal Companies are also divided into Class I, Class II, and Class III Carriers, as hereinafter detailed. For all Operating Companies, accounts of revenues and expenses of operation shall be kept as herein provided. By Subsidiary Nonoperating Companies are to be understood those which, although merged in an operating system, by means of a lease or an operating contract or agreement, or controlled through the ownership of a majority of its capital stock, yet maintains an independent legal existence and separate accounts. In case of a Subsidiary Company whose officers direct the business of transportation and whose books contain operating as well as financial accounts, accounts of revenues and expenses of operation shall be kept as herein provided for Operating Companies. Electric Railways. The definitions of Operating Companies, and Subsidiary Nonoperating Companies, apply to both steam and electric railways. Under Class A Companies are included all companies operating elec- tric railways having annual operating revenues of more than $1,000,000; under Class B Companies are included all companies having annual operating revenues of more than $250,000, and not in excess of $1,000,000; and under Class C Companies all companies having annual operating revenues not in excess of $250,000. In General. The words “Company” and “Companies” are used for convenience, and are to be taken as including all corporations, companies, individuals, associations of individuals, their lessees, trustees or receivers, subject to the jurisdiction of this Commission, who operate steam or electric railways. Every corporation or person operating a steam or electric railway subject to the provisions of the Acts of this State relating to this Com- mission shall keep accurate books of account and records of the move- ment of traffic within this State in the general manner and detail prescribed by the Interstate Commerce Commission for carriers subject to the Act to Regulate Commerce, together with the various acts amenda- tory thereof and supplemental thereto. Such books of account and records shall show in detail the movement of all traffic within this State, and the receipts and expenditures of each railroad within or assignable to this State, as hereinafter prescribed. UNIFORM SYSTEM OF CARRIERS’ ACCOUNTS 5 Steam Roads — Train-miles, Locomotive-miles and Car-miles STEAM RAILWAYS. CLASSIFICATION OF TRAIN-MILES, LOCOMOTIVE-MILES, AND CAR-MILES FOR STEAM ROADS. There shall be kept by all operating steam railway companies accounts of their train, locomotive and car movement within this State under the following account heads: ‘ Train-mile Accounts. Transportation Service: 801. Freight-train Miles. 802. Passenger-train Miles. 803. Mixed-train Miles. 804. Special-train Miles. Work Service: 805. Work-train Miles. Locomotive-mile Accounts. Transportation Service — Line: 811. Freight Locomotive-miles. 812. Passenger Locomotive-miles. 813. Mixed-train Locomotive-miles. 814. Special Locomotive-miles. Transportation Service — Switching : 815. Train Switching Locomotive-miles. 816. Yard Switching Locomotive-miles. Work Service: 817. Work Service Locomotive-miles. Car-mile Accounts. Transportation Service: 821. Freight-train Car-miles. 822. Passenger-train Car-miles. 823. Mixed-train Car-miles. 824. Special-train Car-miles. Work Service: 825. Work Service Car-miles. Note: The rules and definitions governing train, locomotive, and -ar mile accounts are contained in the regulations of the Interstate Commerce Commission “Classification of Train-miles, Locomotive-miles and Car- miles tor Steam Roads,” effective July 1, 1914, hereinbefore referred to in this classification. 6 UNIFORM SYSTEM OF CARRIERS’ ACCOUNTS Steam Roads— Income, Profit and Loss and General Balance Sheet Accounts CLASSIFICATION OF INCOME, PROFIT AND LOSS, AND GENERAL BALANCE SHEET ACCOUNTS FOR STEAM ROADS. There shall be kept by all steam railways accounts of their Income, Profit and Loss, and General Balance Sheet, under the following account heads : Income Accounts. Primary Accounts. I. Credits: 501. Railway Operating Revenues. 502. Revenues from Miscellaneous Operations. 503. Hire of Freight Cars — Credit Balance. 504. Rent from Locomotives. 505. Rent from Passenger-train Cars. 506. Rent from Floating Equipment. 507. Rent from Work Equipment. 508. Joint Facility Rent Income. 509. Income from Lease of Road. 510. Miscellaneous Rent Income. 511. Miscellaneous Nonoperating Physical Property. 512. Separately Operated Properties — Profit. 513. Dividend Income. 514. Income from Funded Securities. 515. Income from Unfunded Securities and Accounts. 516. Income from Sinking and Other Reserve Funds. 517. Release of Premiums on Funded Debt. 518. Contributions from Other Companies. 519. Miscellaneous Income. II. Debits: 531. Railway Operating Expenses. 532. Railway Tax Accruals. 533. Uncollectible Railway Revenues. 534. Expenses of Miscellaneous Operations. 535. Taxes on Miscellaneous Operating Property. 536. Hire of Freight Cars — Debit Balance. 537. Rent for Locomotives. 538. Rent for Passenger-train Cars. 539. Rent for Floating Equipment. 540. Rent for Work Equipment. 541. Joint Facility Rents. 542. Rent for Leased Roads. 543. Miscellaneous Rents. 544. Miscellaneous Tax Accruals. 545. Separately Operated Properties — Loss. 546. Interest on Funded Debt. 547. Interest on Unfunded Debt. 548. Amortization of Discount on Funded Debt. 549. Maintenance of Investment Organization. 550. Income Transferred to Other Companies. 551. Miscellaneous Income Charges. UNIFORM SYSTEM OF CARRIERS’ ACCOUNTS 7 Steam Roads — Profit and Loss and General Balance Sheet Accounts 552. Income Applied to Sinking and Other Reserve Funds. 553. Dividend Appropriations of Income. 554. Income Appropriated for Investment in Physical Property. 555. Stock Discount Extinguished Through Income. 556. Miscellaneous Appropriations of Income. Profit and Loss Accounts. Primary Accounts. I. Credits: 601. Credit Balance (at beginning of fiscal period). 602. Credit Balance Transferred from Income. 603. Profit on Road and Equipment Sold. 604. Delayed Income Credits. 605. Unrefundable Overcharges. 606. Donations. 607. Miscellaneous Credits. II. Debits: 611. Debit Balance (at beginning of fiscal period). 612. Debit Balance Transferred from Income. 613. Surplus Applied to Sinking and Other Reserve Funds. 614. Dividend Appropriations of Surplus. 615. Surplus Appropriated for Investment in Physical Property. 616. Stock Discount Extinguished Through Surplus. 617. Debt Discount Extinguished Through Surplus. 618. Miscellaneous Appropriations of Surplus. 619. Loss on Retired Road and Equipment. 620. Delayed Income Debits. 621. Miscellaneous Debits. General Balance Sheet Accounts. Primary Accounts. Debits : 701. Investment in Road and Equipment. 702. Improvements on Leased Railway Property. 703. Sinking Funds. 704. Deposits in Lieu of Mortgaged Property Sold. 705. Miscellaneous Physical Property. 706. Investments in Affiliated Companies. 707. Other Investments. 708. Cash. 709. Demand Loans and Deposits. 710. Time Drafts and Deposits. 711. Special Deposits. 712. Loans and Bills Receivable. 713. Traffic and Car-service Balances Receivable. 714. Net Balance Receivable from Agents and Conductors. 715. Miscellaneous Accounts Receivable. 716. Material and Supplies. 717. Interest and Dividends Receivable. 8 UNIFORM SYSTEM OF CARRIERS’ ACCOUNTS Steam Roads — General Balance Sheet Accounts 718. Rents Receivable. 719. Other Current Assets. 720. Working Fund Advances. 721. Insurance and Other Funds. 722. Other Deferred Assets. 723. Rents and Insurance Premiums Paid in Advance. 724. Discount on Capital Stock. 725. Discount on Funded Debt. 726. Property Abandoned Chargeable to Operating Expenses. 727. Other Unadjusted Debits. 728. Securities Issued or Assumed — Unpledged. 729. Securities Issued or Assumed — Pledged. Credits: 751. Capital Stock. 752. Stock Liability for Conversion. 753. Premium on Capital Stock. 754. Grants in Aid of Construction. 755. Funded Debt Unmatured. 756. Receiver’s Certificates. 757. Non-negotiable Debt to Affiliated Companies. 758. Loans and Bills Payable. 759. Traffic and Car-service Balances Payable. 760. Audited Accounts and Wages Payable. 761. Miscellaneous Accounts Payable. 762. Interest Matured Unpaid. 763. Dividends Matured Unpaid. 764. Funded Debt Matured Unpaid. 765. Unmatured Dividends Declared. 766. Unmatured Interest Accrued. 767. Unmatured Rents Accrued. 768. Other Current Liabilities. 769. Liability for Provident Funds. 770. Other Deferred Liabilities. 771. Tax Liability. 772. Premium on Funded Debt. 773. Insurance and Casualty Reserves. 774. Operating Reserves. 775. Accrued Depreciation — Road. 776. Accrued Depreciation — Equipment. 777. Accrued Depreciation — Miscellaneous Physical Property 778. Other Unadjusted Credits. 779. Additions to Property Through Income and Surplus. 780. Funded Debt Retired Through Income and Surplus. 781. Sinking Fund Reserves. 782. Miscellaneous Fund Reserves. 783. Appropriated Surplus Not Specifically Invested. 784. Profit and Loss — Balance. UNIFORM SYSTEM OF CARRIERS’ ACCOUNTS 9 Steam Roads — Investment in Road and Equipment CLASSIFICATION OF INVESTMENT IN ROAD AND EQUIPMENT OF STEAM ROADS. There shall be kept by all steam railways accounts of theii expendi- tures for road and equipment and general expenditures in relation thereto within this State under the following account heads : General Accounts. I. Road. II. Equipment. III. General Expenditures. I. Road: Primary Accounts. 1. Engineering. 2. Land for Transportation Purposes. 3. Grading. 4. Underground Power Tubes. 5. Tunnels and Subways. 6. Bridges, Trestles, and Culverts. 7. Elevated Structures. 8. Ties. 9. Rails. 10. Other Track Material. 11. Ballast. 12. Track Laying and Surfacing. 13. Right of Way Fences. 14. Snow and Sand Fences and Snowsheds. 15. Crossings and Signs. 16. Station and Office Buildings. 17. Roadway Buildings. 18. Water Stations. 19. Fuel Stations. 20. Shops and Enginehouses. 21. Grain Elevators. 22. Storage Warehouses. 23. Wharves and Docks. 24. Coal and Ore Wharves. 25. Gas Producing Plants. 26. Telegraph and Telephone Lines. 27. Signals and Interlockers. 28. Power Dams, Canals, and Pipe Lines. 29. Power Plant Buildings. 30. Power Substation Buildings. 31. Power Transmission Systems. 32. Power Distribution Systems. 33. Power Line Poles and Fixtures. 34. Underground Conduits. 35. Miscellaneous Structures. 36. Paving. 37. Roadway Machines. 38. Roadway Small Tools. 10 UNIFORM SYSTEM OF CARRIERS’ ACCOUNTS Steam Roads — Operating Revenue Accounts 39. Assessments for Public Improvements. 40. Revenues and Operating Expenses During Construction. 41. Cost of Road Purchased. 42. Reconstruction of Road Purchased. 43. Other Expenditures — Road. 44. Shop Machinery. 45. Power Plant Machinery. 46. Power Substation Apparatus. 47. Unapplied Construction Material and Supplies. II. Equipment: 51. Steam Locomotives. 52. Other Locomotives. 53. Freight-train Cars. 54. Passenger-train Cars. 55. Motor Equipment of Cars. 56. Floating Equipment. 57. Work Equipment. 58. Miscellaneous Equipment. III. General Expenditures: 71. Organization Expenses. 72. General Officers and Clerks. 73. Law. 74. Stationery and Printing. 75. Taxes. 76. Interest During Construction. 77. Other Expenditures — General. OPERATING REVENUE ACCOUNTS — STEAM ROADS. There shall be kept by all steam railways accounts of their operating revenue within this State under the following account heads: General Accounts. I. Transportation — Rail Line. II. Transportation — Water Line. III. Incidental. IV. Joint Facility. Primary Accounts. I. Transportation— Rail Line: 101. Freight. 102. Passenger. 103. Excess Baggage. 104. Sleeping Car. 105. Parlor and Chair Car. 106. Mail. 107. Express. UNIFORM SYSTEM OF CARRIERS’ ACCOUNTS 11 Steam Roads — Apportionment of Revenue to the State 108. Other Passenger-train. 109. Milk. 110. Switching. 111. Special Service Train. 112. Other Freight-train. 113. Water Transfers — Freight. 114. Water Transfers — Passenger. 115. Water Transfers — Vehicles and Live Stock. 116. Water Transfers — Other. II. Transportation — Water Line: 121. Freight. 122. Passenger. 123. Excess Baggage. 124. Other Passenger Service. 125. Mail. 126. Express. 127. Special Service. 128. Other. III. Incidental: 131. Dining and Buffet. 132. Hotel and Restaurant. 133. Station, Train and Boat Privileges. 134. Parcel Room. 135. Storage — Freight. 136. Storage — Baggage. 137. Demurrage. 138. Telegraph and Telephone. 139. Grain Elevator. 140. Stockyard. 141. Power. 142. Rents of Buildings and Other Property. 143. Miscellaneous. IV. Joint Facility: 151. Joint Facility — Cr. 152. Joint Facility — Dr. APPORTIONMENT OF REVENUE TO THE STATE. Said accounts shall be kept to show at all times: In the Case of Revenue from Transportation — (a) All revenue from transportation originating and terminating in this State, and not passing out of the State in transit, and therefore purely intrastate. (b) A proportion of all revenue from transportation partly within and partly without this State, assigning to this State that portion of the transportation charge which the mileage of carriage for the single shipment bears to the entire mileage of carriage for that single shipment. 12 UNIFORM SYSTEM OF CARRIERS’ ACCOUNTS Steam Roads — Apportionment of Revenue to the State In the case of interline transportation, the revenue should be classed as intrastate only when the entire carriage is within this State; if the carriage as a whole is interstate but the line of the carrier reporting is wholly within this State, the proportion or division of the interline charge assigned to the reporting carrier should be treated as belonging to “b” and not to “a”, as “a” is intended to include only purely intrastate transportation. Shipments moving by water on the boundary streams of the State between points within the State are to be classified as intrastate unless the stream on which the vessel moves entirely leaves the State. Shipments moving by ocean between points within the State are to be classified as intrastate. The above instructions apply to all accounts in General Accounts I, Transportation — Rail Line; and II, Transportation — Water Line; except Accounts 106, Mail Revenue (Rail Lines) ; 107, Express Revenue (Rail Lines) ; 110, Switching Revenue; 125, Mail Revenue (Water Lines); and 126, Express Revenue (Water Lines). Mail Revenue. Accounts 106 and 125. Locate to State all revenue de- rived from mail routes local to the State and a proportion of interstate mail routes based on operating mileage for each such route within and without the State. Express Revenue. Accounts 107 and 126. If possible locate to State all revenue derived from express lines wholly within State; otherwise assign to State on basis of operating mileage pro rata of lines from which revenue is derived. In Accounts 106, 107, 125 and 126, report under “a” any sums known to be wholly intrastate; other sums assignable to State to be reported under “b”. Switching Revenue. Account 110. Localize to State if possible; otherwise apportion to State on basis of total freight car mileage within and without the State. In the case of Accounts III. Incidental, and IV. Joint Facility— If the revenue can be localized, so treat it; if the revenue can be localized as being earned by a particular line, so treat it, assigning all of the revenue to this State if the line earning the item be wholly within the State; and if such line be interstate, assign to this State a proportion such as the main track mileage of the line in this State bears to the whole main track mileage of the line earning the item ; if the item cannot be localized as above, assign to this State a proportion equal to that which the main track mileage within this State bears to the main track mileage of the whole system. UNIFORM SYSTEM OF CARRIERS’ ACCOUNTS 13 Steam Roads — Large Carriers (Class I) Operating Expense OPERATING EXPENSES — LARGE CARRIERS (CLASS I.) There shall be kept by all Operating Steam Railway Companies classified as Large Carriers ( Class I ) accounts of their operating ex- penses within this State under the following account heads: General Accounts . I. Maintenance of Way and Structures. II. Maintenance of Equipment. III. Traffic. IV. Transportation — Rail Line. V. Transportation — Water Line. VI. Miscellaneous Operations. VII. General. VIII. Transportation for Investment — Cr. Primary Accounts. I. Maintenance of Way and Structures: 201. Superintendence. 202. Roadway Maintenance. 203. Roadway — Depreciation. 204. Underground Power Tubes. 205. Underground Power Tubes — Depreciation. 206. Tunnels and Subways. 207. Tunnels and Subways — Depreciation. 208. Bridges, Trestles, and Culverts. 209. Bridges, Trestles, and Culverts — Depreciation. 210. Elevated Structures. 211. Elevated Structures — Depreciation. 212. Ties. 213. Ties — Depreciation. 214. Rails. 215. Rails — Depreciation. 216. Other Track Material. 217. Other Track Material — Depreciation. 218. Ballast. 219. Ballast — Depreciation. 220. Track Laying and Surfacing. 221. Right-of-way Fences. 222. Right-of-way Fences — Depreciation. 223. Snow and Sand Fences and Snowsheds. 224. Snow and Sand Fences and Snowsheds — Depreciation. 225. Crossings and Signs. 226. Crossings and Signs— Depreciation. 227. Station and Office Buildings. 228. Station and Office Buildings — Depreciation. 229. Roadway Buildings. 230. Roadway Buildings — Depreciation. 14 UNIFORM SYSTEM OF CARRIERS’ ACCOUNTS Steam Roads — Large Carriers (Class I) Operating Expense 231. Water Stations. 232. Water Stations — Depreciation. 233. Fuel Stations. 234. Fuel Stations — Depreciation. 235. Shops and Enginehouses. 236. Shops and Enginehouses — Depreciation. 237. Grain Elevators. 238. Grain Elevators — Depreciation. 239. Storage Warehouses. 240. Storage Warehouses — Depreciation. 241. Wharves and Docks. 242. Wharves and Docks — Depreciation. 243. Coal and Ore Wharves. 244. Coal and Ore Wharves — Depreciation. 245. Gas Producing Plants. 246. Gas Producing Plants — Depreciation. 247. Telegraph and Telephone Lines. 248. Telegraph and Telephone Lines — Depreciation. 249. Signals and Interlockers. 250. Signals and Interlockers — Depreciation. 251. Power Plant Dams, Canals, and Pipe Lines. 252. Power Plant Dams, Canals, and Pipe Lines — Depreciation 253. Power Plant Buildings. 254. Power Plant Buildings — Depreciation. 255. Power Substation Buildings. 256. Power Substation Buildings — Depreciation. 257. Power Transmission Systems. 258. Power Transmission Systems — Depreciation. 259. Power Distribution Systems. 260. Power Distribution Systems — Depreciation. 261. Power Line Poles and Fixtures. 262. Power Line Poles and Fixtures — Depreciation. 263. Underground Conduits. 264. Underground Conduits — Depreciation. 265. Miscellaneous Structures. 266. Miscellaneous Structures — Depreciation. 267. Paving. 268. Paving — Depreciation. 269. Roadway Machines. 270. Roadway Machines — Depreciation. 271. Small Tools and Supplies. 272. Removing Snow, Ice, and Sand. 273. Assessments for Public Improvements. 274. Injuries to Persons. 275. Insurance. 276. Stationery and Printing. 277. Other Expenses. 278. Maintaining Joint Tracks, Yards, and Other Facilities — Dr. 279. Maintaining Joint Tracks, Yards, and Other Facilities — Cr. II. Maintenance of Equipment: 301. Superintendence. 302. Shop Machinery. 303. Shop Machinery — Depreciation. 304. Power Plant Machinery. UNIFORM SYSTEM OF CARRIERS’ ACCOUNTS 15 Steam Roads — Large Carriers (Class I) Operating Expense 305. Power Plant Machinery — Depreciation. 306. Power Substation Apparatus. 307. Power Substation Apparatus — Depreciation. 308. Steam Locomotives — Repairs. 309. Steam Locomotives — Depreciation. 310. Steam Locomotives — Retirements. 311. Other Locomotives — Repairs. 312. Other Locomotives — Depreciation. 313. Other Locomotives — Retirements. 314. Freight-train Cars — Repairs. 315. Freight-train Cars — Depreciation. 316. Freight-train Cars — Retirements. 317. Passenger-train Cars — Repairs. 318. Passenger-train Cars — Depreciation. 319. Passenger- train Cars — Retirements. 320. Motor Equipment of Cars — Repairs. 321. Motor Equipment of Cars — Depreciation. 322. Motor Equipment of Cars — Retirements. 323. Floating Equipment — Repairs. 324. Floating Equipment — Depreciation. 325. Floating Equipment — Retirements. 326. Work Equipment — Repairs. 327. Work Equipment — Depreciation. 328. Work Equipment — Retirements. 329. Miscellaneous Equipment — Repairs. 330. Miscellaneous Equipment — Depreciation. 331. Miscellaneous Equipment — Retirements. 332. Injuries to Persons. 333. Insurance. 334. Stationery and Printing. 335. Other Expenses. 336. Maintaining Joint Equipment at Terminals — Dr. 337. Maintaining Joint Equipment at Terminals — Cr. III. Traffic: 351. Superintendence. 352. Outside Agencies. 353. Advertising. 354. Traffic Associations. 355. Fast Freight Lines. 356. Industrial and Immigration Bureaus. 357. Insurance. 358. Stationery and Printing. 359. Other Expenses. IV. Transportation — Rail Line: 371. Superintendence. 372. Dispatching Trains. 373. Station Employees. 374. Weighing, Inspection, and Demurrage Bureaus. 375. Coal and Ore Wharves. 376. Station Supplies and Expenses. 377. Yardmasters and Yard Clerks. 378. Yard Conductors and Brakemen. 379. Yard Switch and Signal Tenders. 16 UNIFORM SYSTEM OF CARRIERS’ ACCOUNTS Steam Roads — Large Carriers (Class I) Operating Expense 380. Yard Enginemen. 381. Yard Motormen. 382. Fuel for Yard Locomotives. 383. Yard Switching Power Produced. 384. Yard Switching Power Purchased. 385. Water for Yard Locomotives. 386. Lubricants for Yard Locomotives. 387. Other Supplies for Yard Locomotives. 388. Enginehouse Expenses — Yard. 389. Yard Supplies and Expenses. 390. Operating Joint Yards and Terminals — Dr. 391. Operating Joint Yards and Terminals — Cr. 392. Train Enginemen. 393. Train Motormen. 394. Fuel for Train Locomotives. 395. Train Power Produced. 396. Train Power Purchased. 397. Water for Train Locomotives. 398. Lubricants for Train Locomotives. 399. Other Supplies for Train Locomotives. 400. Enginehouse Expenses — Train. 401. Trainmen. 402. Train Supplies and Expenses. 403. Operating Sleeping Cars. 404. Signal and Interlocker Operation. 405. Crossing Protection. 406. Drawbridge Operation. 407. Telegraph and Telephone Operation. 408. Operating Floating Equipment. 409. Express Service. 410. Stationery and Printing. 411. Other Expenses. 412. Operating Joint Tracks and Facilities — Dr. 413. Operating Joint Tracks and Facilities — Cr. 414. Insurance. 415. Clearing Wrecks. 416. Damage to Property. 417. Damage to Live Stock on Right-of-way. 418. Loss and Damage — Freight. 419. Loss and Damage — Baggage. 420. Injuries to Persons. V. Transportation — Water Line: 431. Operation of Vessels. 432. Operation of Terminals. 433. Incidental. VI. Miscellaneous Operations: 441. Dining and Buffet Service. 442. Hotels and Restaurants. 443. Grain Elevators. 444. Stockyards. 445. Producing Power Sold. 446. Other Miscellaneous Operations. UNIFORM SYSTEM OF CARRIERS’ ACCOUNTS 17 Steam Roads — Large Carriers — Apportionment of Operating Expense to the State VII. General: 451. Salaries and Expenses of General Officers. 452. Salaries and Expenses of Clerks and Attendants. 453. General Office Supplies and Expenses. 454. Law Expenses. 455. Insurance. 456. Relief Department Expenses. 457. Pensions. 458. Stationery and Printing. 459. Valuation Expenses. 460. Other Expenses. 461. General Joint Facilities — Dr. 462. General Joint Facilities — Cr. VIII. Transportation for Investment — Cr. Apportionment of Operating Expense, Large Carriers, to the State. The said accounts shall be so kept as to show at all times the amount of such expenditures representing the transaction of business within the State, localized and apportioned as follows: Note A. By track mileage is meant the mileage of main, second, third and fourth tracks, yards, passing and other spur tracks, sidings and wyes. The mileage at the close of the previous fiscal year is to be used subject to revision on account of the addition during the yea? of new main, second, third or fourth tracks with their yards, sidings and passing tracks. The addition during the year of yard, passing and spur tracks and sidings not laid in connection with new main tracks, or similar tracks taken up, need not be considered until the revised mileage for a fiscal year is used. Note B. When, in making an apportionment, it is impracticable to use current train, car, or engine mileage, such figures for the preceding month will be used. When no period is specified for mileage constituting the basis, either the preceding fiscal year or current month may be used. Note C. In some accounts, an optional basis of apportionment is permitted. The first named optional basis given is preferred by the Commission. Companies using total car mileage as a basis for appor- tionment should follow that method as far as possible through all the accounts where an option is allowed, and companies not using the car mileage basis should adhere to the revenue train-mile basis as far as possible, when option is permitted. I. Maintenance of Way and Structures. The following named primary accounts can be localized and should be apportioned to this State when expenditures are for maintenance of way and structures, physically located therein, viz: 18 UNIFORM SYSTEM OF CARRIERS’ ACCOUNTS Steam Roads — Large Carriers — Apportionment of Operating Expense to the State 202. Roadway Maintenance. 20Jf. Underground Power Tubes. 206. Tunnels and Subways. 208. Bridges, Trestles , and Culverts. 210. Elevated Structures. 212. Ties. 21U. Rails. 216. Other Track Material. 218. Ballast. 220. Track Laying and Surfacing. 221. Right-of-way Fences. 223. Snow and Sand Fences and Snowsheds. 225. Crossings and Signs. 229. Roadway Buildings. 231. Water Stations. 233. Fuel Stations. 237. Grain Elevators. 239. Storage Warehouses. 2U9. Signals and Interlockers (apportion according to location of tower). 265. Miscellaneous Structures. 267. Paving. 273. Assessments for Public Improvements. 278. Maintaining Joint Tracks, Yards, and Other Facilities — Dr. 279. Maintaining Joint Tracks, Yards, and Other Facilities — Cr. Charges to the following named primary accounts cannot be entirely localized, and should be apportioned as follows: 201. Superintendence. Charges to this account should be localized in so far as the duties of those officers are local to this State, and similar expenses of officers having jurisdiction over mileage both within and outside this State should be apportioned on the basis of all sums localized and apportioned in General Account I, Maintenance of Way and Structures. DEPRECIATION ACCOUNTS— WAY AND STRUCTURES. 203. Roadway — Depreciation. 205. Underground Power Tubes — Depreciation. 207. Tunnels and Subways — Depreciation. 209. Bridges, Trestles and Culverts — Depreciation. 211. Elevated Structures — Depreciation. 213. Ties — Depreciation. 215. Rails — Depreciation. 217. Other Track Material — Depreciation. 19 UNIFORM SYSTEM OF CARRIERS’ ACCOUNTS Steam Roads — Large Carriers — Apportionment of Operating Expense to the State 219. Ballast — Depreciation. 222. Right of Way Fences — Depreciation. 22U. Snow and Sand Fences and Snowsheds — Depreciation. 226. Crossings and Signs — Depreciation. 228. Station and Office Buildings — Depreciation. 230. Roadway Buildings — Depreciation. 232. Water Stations — Depreciation. 23U. Fuel Stations — Depreciation. 236. Shops and Enginehouses — Depreciation. 238. Grain Elevators — Depreciation. 2J+0. Storage Warehouses — Depreciation. 2If2. Wharves and Docks — Depreciation. 2UU. Coal and Ore Wharves — Depreciation. 2U6. Gas Producing Plants — Depreciation. 2U8. Telegraph and Telephone Lines — Depreciation. 250. Signals and Interlockers — Depreciation. 252. Poiver Plant Dams , Canals, and Pipe Lines— Depreciation, 25U. Power Plant Buildings — Depreciation. 256. Power Substation Buildings — Depreciation. 258. Power Transmission Systems — Depreciation. 260. Power Distribution Systems — Depreciation. 262. Power Line Poles and Fixtures — Depreciation. 26^. Underground Conduits — Depreciation. 266. Miscellaneous Structures — Depreciation. 268. Paving — Depreciation. 270. Roadway Machines — Depreciation. Whenever carriers keep depreciation accounts representing depreci- ation of Way and Structures, which involve an apportionment between this and any other State, the carrier should take the subject up with this Commission and Commissions of other States interested, and a special basis for apportionment will be determined. Sums which can be directly localized should be so treated. 227. Station and Office Buildings. Charges to this account should be localized as far as possible, except that repairs to general office buildings are to be treated as common to the entire line; and apportioned to the State upon the basis of the current month’s train mileage. 235. Shops and Enginehouses. Charges to this account should be localized as far as possible, except that repairs to general shops and general store houses should be treated as common to the entire line and apportioned to the State upon the basis of the total car mileage. 20 UNIFORM SYSTEM OF CARRIERS’ ACCOUNTS Steam Roads — Large Carriers — Apportionment of Operating Expense to the State 2U1. Wharves and Docks. 2U3. Coal and Ore Wharves. Expenditures should be localized as far as possible, except that where the wharf or dock is used as the terminal of an interstate rail line, the expenses applicable to freight should be apportioned between the states served on the freight car mileage basis, expenses applicable to passenger on passenger car mileage basis, and expenses applicable to both freight and passenger on total car mileage. 2U5. Gas Producing Plants. Apportion on basis of relative passenger car-mileage. 2U7. Telegraph and Telephone Lines. Expenditures should be localized as far as possible. Salaries, rent, other office expenses and traveling expenses of superintendents of tele- graph and telephone, their assistants, clerks and attendants should be apportioned on basis of the direct charges localized in this account. 251. Poiuer Plant Dams, Canals, and Pipe Lines. 258. Power Plant Buildings. 255. Power Substation Buildings. 257. Poiver Transmission Lines. 259. Poiver Distribution Systems. 261. Power Line Poles and Fixtures. 263. Underground Conduits. Charges to these accounts should be localized as far as the service performed by structures represented serves solely this State; when such structures are used as part of a system serving more than this State, expenditures for maintenance should be apportioned upon the basis of the total electric locomotive mileage upon the line served. For this purpose motor cars are treated as electric locomotives. 269. Roadway Machines. Treat as common to all states served and apportion on basis of track mileage. 271. Small Tools and Supplies. Expenditures for small tools and supplies as far as possible should be localized to the State in which the expense is incurred; any charges which cannot be so localized should be apportioned on the basis of cost of labor expended on localized work done in the current month by the gangs to which such tools and supplies are furnished. 272. Removal of Snow, Ice and Sand. The cost or expense of removal of snow, sand, and ice should, as far as possible, be located to the State in which the expense is incurred. UNIFORM SYSTEM OF CARRIERS’ ACCOUNTS 21 Steam Roads — Large Carriers — Apportionment of Operating Expense to the State Any charges that cannot be so located should be apportioned on the basis of track mileage of the territory involved. 27 If. Injuries to Persons. Localize to the State directly all payments in settlement of claims, together with all expenses incident thereto. Salaries and expenses of claim adjusters, chief surgeon, and attendants, whose services and ex- penses cannot be located to any case, and any other expense which cannot be localized, treat as common to entire line and apportion to this State on the basis of the total localized and apportioned expenses in General Account I, Maintenance of Way and Structures. When an expendi- ture is plainly due to services performed in two or more specific states, localize on basis of track mileage affected. 275. Insurance. Charges to this account should be localized as far as possible, except that insurance on general office buildings, general store buildings, and general shops should be treated as common to the entire line and appor- tioned upon the basis of the current month’s train mileage. Insurance on wharves and docks which serve as terminals of interstate rail lines should be apportioned on the basis of the car mileage, freight, passenger, or both, according to the character of the wharf or dock affected. 276. Stationery and Printing. Apportion on the basis of all sums localized and apportioned in General Account I, Maintenance of Way and Structures. 277. Other Expenses. Charges should be localized as far as possible; unlocalized expenses should be apportioned on the basis of all sums localized and apportioned in General Account I, Maintenance of Way and Structures. II. Maintenance of Equipment. The following named primary accounts can be localized and should be apportioned to the states in which they are located, viz : 336. Maintaining Joint Equipment at Terminals — Dr. 337 . Maintaining Joint Equipment at Terminals — Cr. Charges to the following primary accounts cannot be entirely localized, and should be apportioned as follows: 301. Superintendence. Charges to this account should be localized in so far as the duties of these officers are local to this State, and expenses of officers having jurisdiction over mileage both within and outside this State should be 22 UNIFORM SYSTEM OF CARRIERS’ ACCOUNTS Steam Roads — Large Carriers — Apportionment of Operating Expense to the State apportioned on the basis of all sums localized and apportioned in General Account II, Maintenance of Equipment. 302. Shop Machinery. 303. Shop Machinery — Depreciation. If a shop is under charge of a territorial superintendent, the expendi- tures should be apportioned over the superintendent’s territory on basis of total car mileage. When the expenditures of the shop are applicable to the entire road, the expenditures should be similarly apportioned. 30 U. Power Plant Machinery. 305. Power Plant Machinery — Depreciation. 306. Power Substation Apparatus. 307. Power Substation Apparatus — Depreciation. Charges to these accounts should be localized in so far as the service performed by machinery and apparatus represented serves solely this State; when such machinery and apparatus are used as part of a system serving more than this State, expenditures for maintenance should be apportioned upon the basis of the total electric locomotive mileage upon the line served. For this purpose motor cars are treated as electric locomotives. 308. Steam Locomotives — Repairs. 311. Other Locomotives — Repairs. 320. Motor Equipment of Cars — Repairs. The cost of running repairs should be apportioned on the basis of the mileage of the individual locomotive or motor car in the current month, and the cost of general repairs should be apportioned on the basis of the mileage of the individual locomotive or motor car since the last general repairs. The cost of repairing damages caused by accident should be localized to the extent of the damage done, to be determined by the officer in charge of the equipment. Charges that cannot be assigned to individual locomotives or motor cars should be apportioned on the basis of the total revenue service engine miles. 310. Steam Locomotives — Retirements. 313. Other Locomotives — Retirements. 322. Motor Equipment of Cars — Retirements. The cost of locomotives or motor equipment of cars (less depreciation written off and salvage) taken out of service on account of accidents, should be localized to the extent of the estimated damage done, to be determined by the officer in charge of equipment. Other charges should be apportioned on the basis of total engine miles, or, at the company’s option, revenue service engine miles, for the preceding fiscal year. UNIFORM SYSTEM OF CARRIERS’ ACCOUNTS 23 Steam Roads — Large Carriers — Apportionment of Operating Expense to the State 309. Steam Locomotives — Depreciation. 312. Other Locomotives — Depreciation. 321. Motor Equipment of Cars — Depreciation. The monthly depreciation should be apportioned on the basis of the total revenue service engine miles of the current month. 314.. Freight Train Cars — Repairs. 317. Passenger Train Cars — Repairs. Apportion on the basis of the mileage of such cars, respectively, of the current month, except in cases of damage by accidents, in which event the estimated damage done, to be determined by the officer in charge of the equipment, should be localized to the State in which the damage occurred. 316. Freight Train Cars — Retirements. 319. Passenger Train Cars — Retirements. Replacement costs of equipment included in these accounts (less de- preciation written off and salvage) retired from service on account of accident should be localized to the extent of the estimated damage done, to be determined by the officer in charge of equipment. Other charges to these accounts should be apportioned on the basis of the mileage of passenger train-cars and freight train-cars, respectively, for the pre- ceding fiscal year. If desired, the carrier may apportion the retirement of any particular class of equipment in similar manner. 315. Freight Train Cars — Depreciation. 318. Passenger Tram Cars — Depreciation. Charges to these accounts should be apportioned on the basis of the mileage of passenger tram-cars and freight train-cars, respectively, for the current month. If desired, the carrier may apportion the depreciation of any particular class of equipment in similar manner. 323. Floating Equipment — Repairs. 32U. Floating Equipment — Depreciation. 325. Floating Equipment — Retirements. Charges to these accounts should be localized to the State if such equipment is used entirely within the State. If used partly within and partly without the State, apportion on the basis of mileage of such equipment within and without the State for the preceding fiscal year. 326. Work Equipment — Repairs. Running repairs should be localized as far as possible. Such repairs as cannot be allotted to one State, including general repairs, should be apportioned on the basis of work car mileage for the current month, or at the company’s option, on the basis of track mileage of the entire line. 24 UNIFORM SYSTEM OF CARRIERS’ ACCOUNTS Steam Roads — Large Carriers — Apportionment of Operating Expense to the State The cost of repairing damages caused by accidents should be localized to the extent of the estimated damages done, to be determined by the officer in charge of the equipment. 327. Work Equipment — Depreciation. Apportion on the basis of the work car mileage for the current month, or, at the company’s option, on the basis of track mileage of the entire line. 328. Work Equipment — Retirements. Charges should be apportioned on the basis of work car mileage for the current month, or, at the company’s option, on the basis of track mileage of the entire line. The cost incident to replacement of work equipment (less depreciation written off and salvage) taken out of the service on account of accidents, should be localized to the extent of the estimated damage done, to be determined by the officer in charge of equipment. Note: The same basis, whether work car mileage or track mileage, should be used for apportioning accounts 326, 327 and 328. 329. Miscellaneous Equipment — Repairs. 330. Miscellaneous Equipment — Depreciation. 331. Miscellaneous Equipment — Retirements. Charges to these accounts should be localized as far as possible, following the service rendered as closely as possible. When the expendi- ture cannot be so localized, or apportioned, apportion the remainder on the same basis as the remaining sums localized and apportioned in General Account II, Maintenance of Equipment. 332. Injuries to Persons. Localize to the State directly all payments in settlement of claims, together with all expenses incident thereto. Salaries and expenses of elaim adjusters, chief surgeon, and attendants, whose services and ex- penses cannot be located to any case, and any other expense which cannot be localized, treat as common to entire line and apportion to State on the basis of the total localized and apportioned expenses in General Account II, Maintenance of Equipment. When an expenditure is plainly due to services performed in two or more specific States, localize on basis of track mileage affected. 333. Insurance. Charges to this account should be apportioned according to the relative mileage of the class of equipment involved within and without the State, for the current month. UNIFORM SYSTEM OF CARRIERS’ ACCOUNTS 25 Steam Roads — Large Carriers — Apportionment of Operating Expense to the State 33b . Stationery and Printing. Apportion on the basis of all sums localized and apportioned in General Account II, Maintenance of Equipment. 335. Other Expenses. Charges should be localized as far as possible; unlocalized expenses should be apportioned on the basis of all sums localized and apportioned in General Account II, Maintenance of Equipment. III. Traffic. The primary accounts incident to General Account III — Traffic, charge- able to freight traffic should be apportioned on the basis of freight-car mileage; those chargeable to passenger traffic on the basis of passenger- car mileage; and those not naturally chargeable to either passenger or freight, or which may be common to both, on basis of total car mileage for the current month — all car mileage being in revenue service. IV. Transportation — Rail Line. The following named primary accounts can be localized and should be apportioned to the States in which they are located, viz: 373. Station Employees. 377. Y drdmasters and Yard Clerks. 378. Yard Conductors and Brakemen. 379. Yard Switch and Signal Tenders. 380. Yard Enginemen. 381. Yard Motormen. 382. Fuel for Yard Locomotives. 383. Yard Switching Power Produced. 38^. Yard Switching Power Purchased. 385. Water for Yard Locomotives. 386. Lubricants for Yard Locomotives. 387. Other Supplies for Yard Locomotives. 388. Enginehouse Expenses — Yard. 389. Yard Supplies and Expenses. 390. Operating Joint Yards and Terminals — Dr. 391. Operating Joint Yards and Terminals — Cr. 397. Water for Train Locomotives. bOb. Signal and Interlocker Operation. 405. Crossing Protection. 406. Dravjbridge Operations. (Note: Over boundary rivers of State should be apportioned equally to States). 26 UNIFORM SYSTEM OF CARRIERS’ ACCOUNTS Steam Roads — Large Carriers — Apportionment of Operating Expense to the State J+12. Operating Joint Tracks and Facilities — Dr. J/.13. Operating Joint Tracks and Facilities — Cr. U15. Clearing Wrecks. Charges to the following named primary accounts cannot be entirely localized, and should be apportioned as follows: 371. Superintendence. Charges should be localized in so far as the duties of the officers are local to a State; expenses of officers having jurisdiction over lines operated in more than one State should be apportioned on the basis of the total sums localized and apportioned in General Account IV, Trans- portation — Rail Line. 372. Dispatching Trains. When the jurisdiction of any train dispatching office is confined to lines operated in one State, the expenses of that office should be so charged; but when the jurisdiction extends over lines operated in more than one State, the apportionment should be made on basis of the total revenue train mileage for the current month. 37 4. Weighing, Inspection, and Demurrage Bureaus. The expenses of such associations and bureaus should be localized so far as possible on the basis of the location of the employees of such association ana bureaus, and the unlocalized expenses should be appor- tioned on the basis of the localized expenses. The expenses of car dis- tribution associations should be apportioned on the basis of the total freight-car mileage for the preceding fiscal year, or at the company’s option, on the basis of the total track mileage on June 30th preceding, within the territory over which such car service associations have jurisdiction. 375. Coal and Ore Wharves. Expenditures should be localized as far as possible, except that where the wharf or dock is used as the terminal of an interstate rail line, the expenses applicable to freight should be apportioned between the States served on the freight-car mileage basis, expenses applicable to passenger on passenger-car mileage basis, and expenses applicable to both freight and passenger on total car mileage. 376. Station Supplies and Expenses. Charges should be localized as far as possible. Cost of items that cannot be allotted to States (such as car seals for general distribution to freight stations) should be apportioned on the basis of revenue car miles, or, at company’s option, train mileage for the current month. UNIFORM SYSTEM OF CARRIERS’ ACCOUNTS 27 Steam Roads — Large Carriers — Apportionment of Operating Expense to the State 392. Train Enginemcn. 393. Train Motormen. The wages paid these employees should be localized as to their motor or engine runs; if a run covers lines in two or more States the expense of that run should be apportioned on the basis of the actual mileage of that run in each State. 39U- Fuel for Train Locomotives. 398. Lubricants for Train Locomotives. 399. Other Supplies for Train Locomotives. The cost of fuel, lubricants and other supplies for road locomotives should be apportioned on the basis of the mileage of the individual locomotives in the current month. At company’s option, all lubricants, and all fuel and other supplies may be apportioned on revenue service engine miles for current month. 395. Train Power Produced. 396. Train Power Purchased. Charges to these accounts should be localized when the power pro- duced or purchased is used solely for the propulsion of locomotives, cars, etc., within the State. If for use in more than one State, apportion on basis of total revenue service train miles for current month, using such power. U00. Enginehouse Expenses — Train. The expenses chargeable to train locomotives should be localized if possible as to engine runs; if the house serves engines running in two or more States the expense should be apportioned upon the total mileage of the runs served by such house embraced in each State. U01. Trainmen. The wages paid trainmen should be localized as to train runs; when one run covers mileage in two or more States, the expense of that run should be apportioned on the basis of the actual mileage in each State in the current month. U02. Train Supplies and Expenses. Apportion on the basis of total car mileage, or, at company’s option, on basis of revenue passenger, freight and mixed train mileage, according to the class of service involved, of the current month. U03. Operating Sleeping Cars. Charges should be localized as far as possible; expenses which cannot be assigned to an individual State should be apportioned on basis of sleeping car mileage for the current month. 28 UNIFORM SYSTEM OF CARRIERS’ ACCOUNTS Steam Roads — Large Carriers — Apportionment of Operating Expense to the State 1+07. Telegraph and Telephone Operation. Expenditures should be localized as far as possible. Salaries, rent, other office expenses and traveling expenses of superintendents of tele- graph and telephone, their assistants, clerks and attendants should be apportioned on basis of direct charges localized in this account. 408. Operating Floating Equipment. Charges to this account should be localized if the operation of the equipment is confined to a single State. If the equipment is used in more than one State, apportion on the basis of the total mileage made by such equipment in revenue service for the current month. 409. Express Service. Charges to this account should be localized as far as possible, as when the entire line or a separable portion of the line is wholly within this State. If the line involved is in two or more States, apportion on basis of total revenue train mileage of the current month. 410. Stationery and Printing. Apportion on the basis of all sums localized and apportioned in General Account IV, Transportation — Rail Line. 411 . Other Expenses. Charges should be localized as far as possible; unlocalized expenses should be apportioned on the basis of all sums localized and apportioned in General Account IV, Transportation — Rail Line. 41 U- Insurance. Apportion upon the basis of the assignments of revenue for the class of service affected, in the case of insurance upon property, excess baggage, etc.; premiums on fidelity bonds of employees should be appor- tioned upon the basis of the sums localized in Account 373, Station Employees. 416. Damage to Property. 417. Dam,age to Live Stock on Right-of-way. 1+18. Loss and Damage — Freight. 1+19. Loss and Damage — Baggage. 420. Injuries to Persons. Localize charges as far as known. Loss and damage not shown on investigation to have been located within a particular State should be apportioned on the basis of the road mileage over which the particular shipment was consigned. Pay and expenses of adjusters should be ap- portioned on basis of total localized and apportioned amounts in this account, for the current month, of the States involved. UNIFORM SYSTEM OF CARRIERS’ ACCOUNTS 29 Steam Roads — Large Carriers — Apportionment of Operating Expense to the State V. Transportation — Water Line. The primary accounts incident to General Account V — Transportation — Water Line — should be localized entirely in the case of lines operated wholly within the State; on lines operated partly within and partly without the State, the expenses should be apportioned upon the basis of total mileage of vessels operated during the current month; common expenses not capable of direct localization as belonging solely either to intrastate or interstate transportation should be apportioned upon the basis of the remaining sums in this general account directly localized, or apportioned. VI. Miscellaneous Operations. Charges to the following named primary accounts can be localized and should be assigned to the States in which they occur, viz : UU2. Hotels and Restaurants. UUS. Grain Elevators. UUU. Stockyards. U U6. Other Miscellaneous Operations. Charges to the following named primary accounts cannot be entirely localized and should be apportioned as follows: Ubl. Dining and Buffet Service. If the expenses can be localized so treat them; if the expenses can be localized as being incurred upon a particular line so localize them, as- signing all of the expenses to the State if the line be wholly within the State; and if such line be interstate, assign to the State a proportion of the expense such as the main track mileage of the line in the State bears to the whole main track mileage of the line ; if the item cannot be localized as above, assign to the State a proportion equal to that which the main track mileage within this State bears to the main track mileage of the whole system. Superintendence and other overhead and common expenses of dining and buffet service; if the same can not be separately stated, should be apportioned between the States upon the basis of the remaining sums directly localized and apportioned in this primary account. JfJt.5. Producing Power Sold. Distribution of producing power sold should be in the same ratio, or on the same basis as the revenue derived from the sale. (See Account 141 — Power) . VIT. General. The primary accounts incident to General Expense which can be directly localized as being solely due to business in this or any other 30 UNIFORM SYSTEM OF CARRIERS’ ACCOUNTS Steam Roads — Small Carriers (Class II) — Operating Expense Accounts State should be so localized; expenses not capable of such localization should be apportioned between the States upon the basis of the total sums localized and apportioned to such States in General Accounts I, II, III, IV, V and VI. VIII. Transportation for Investment, Cr. Revenue derived from Transportation for Investment should be local- ized if possible; and sums not capable of direct localization should be apportioned upon the basis of the total sums localized and apportioned in General Accounts IV or V, or both, as the case may be. OPERATING EXPENSE — SMALL CARRIERS. There shall be kept by all operating Steam Railway Companies classi- fied as “Small Carriers” (including “Switching” and “Terminal Com- panies” of appropriate revenue to assign them to such class), accounts of their operating expenses within this State under the following named account heads: Note: Operating Revenue of Small Carriers, same classification as for Large Carriers, supra. OPERATING EXPENSE ACCOUNTS — SMALL CARRIERS. Operating Expense. I. Maintenance of Way and Structures. 1201. Superintendence. Covers Account 201, Class I Carriers. 1202. Maintaining Roadway and Track. Covers Accounts 202, 204, 212, 214, 216, 218, 220, 267 and 272, Class I Carriers. 1203. Maintaining Track Structures. Covers Accounts 206, 208, 210, 221, 223, 225, 247, 249, 259, 261 and 263, Class I Carriers. 1204. Maintaining Ancillary Structures. Covers Accounts 227, 229, 231, 233, 235, 237, 239, 241, 243, 245, 251, 253, 255, 257 and 265, Class I Carriers. 1205. Depreciation of Way and Structures. Covers Accounts 203, 205, 207, 209, 211, 213, 215, 217, 219, 222, 224, 226, 228, 230, 232, 234, 236, 238, 240, 242, 244, 246, 248, 250, 252, 254, 256, 258, 260, 262, 264, 266, 268 and 270, Class I Carriers. 1206. Injuries to Persons. Covers Account 274, Class I Carriers. 1207. Other Way and Structure Expense. Covers Accounts 269, 271, 273, 275, 276 and 277, Class I Carriers. 1208. Maintaining Joint Tracks, Yards and Other Facilities — Dr. Covers Account 278, Class I Carriers. 1209. Maintaining Joint Tracks, Yards and Other Facilities — Cr. Covers Account 279, Class I Carriers. II. Maintenance of Equipment. 1221. Superintendence. Covers Account 301, Class I Carriers. 1222. Repairs of Machinery and Other Apparatus. Covers Accounts 302, 304 and 306, Class I Carriers. UNIFORM SYSTEM OF CARRIERS’ ACCOUNTS 31 Steam Roads — Small Carriers (Class II) — Operating Expense Accounts 1223. Depreciation of Machinery and Other Apparatus. Covers Ac- counts 303, 305 and 307, Class I Carriers. 1224. Locomotive Repairs. Covers Accounts 308 and 311, Class I Carriers. 1225. Locomotive Depreciation and Retirements. Covers Accounts 309, 310, 312 and 313, Class I Carriers. 1226. Car Repairs. Covers Accounts 314, 317 and 320, Class I Carriers. 1227. Car Depreciation and Retirements. Covers Accounts 315, 316, 318, 319, 321 and 322, Class I Carriers. 1228. Floating Equipment Repairs. Covers Account 323, Class I Carriers. 1229. Floating Equipment Depreciation and Retirements. Covers Ac- counts 324 and 325, Class I Carriers. 1230. Work Equipment Repairs. Covers Account 326, Class I Carriers. 1231. Work Equipment Depreciation and Retirements. Covers Ac- counts 327 and 328, Class I Carriers. 1232. Miscellaneous Equipment Repairs. Covers Account 329, Class I Carriers. 1233. Miscellaneous Equipment Depreciation and Retirements. Covers Accounts 330 and 331, Class I Carriers. 1234. Injuries to Persons. Covers Account 332, Class I Carriers. 1235. Other Equipment Expenses. Covers Accounts 333, 334 and 335, Class I Carriers. 1236. Maintaining Joint Equipment at Terminals — Dr. Covers Ac- count 336, Class I Carriers. 1237. Maintaining Joint Equipment at Terminals — Cr. Covers Ac- count 337, Class I Carriers. III. Traffic. 1251. Traffic Expenses. Covers Accounts 351, 352, 353, 354, 355, 356, 357, 358 and 359, Class I Carriers. IV. Transportation — Rail Line. 1261. Superintendence and Dispatching. Covers Accounts 371 and 372, Class I Carriers. 1262. Station Service. Covers Accounts 373, 374, 375 and 376, Class I Carriers. 1263. Yard Enginemen and Motormen. Covers Accounts 380 and 381, Class I Carriers. 1264. Other Yard Employees. Covers Accounts 377, 378 and 379, Class I Carriers. 1265. Fuel for Yard Locomotives. Covers Account 382, Class I Carriers. 1266. Power for Yard Locomotives. Covers Accounts 383 and 384, Class I Carriers. 1267. Other Yard Expenses. Covers Accounts 385, 386, 387, 388 and 389, Class I Carriers. 1268. Operating Joint Yards and Terminals — Dr. Covers Account 390, Class I Carriers. 1269. Operating Joint Yards and Terminals — Cr. Covers Account 391, Class I Carriers. 1270. Train Enginemen and Motormen. Covers Accounts 392 and 393, Class I Carriers. 32 UNIFORM SYSTEM OF CARRIERS’ ACCOUNTS Steam Roads — Small Carriers (Class III) — Operating Expense Accounts 1271. Fuel for Train Locomotives. Covers Account 394, Class I Carriers. 1272. Power for Train Locomotives. Covers Accounts 395 and 396, Class I Carriers. 1273. Other Train Locomotive Supplies and Expenses. Covers Ac- counts 397, 398, 399 and 400, Class I Carriers. 1274. Trainmen. Covers Account 401, Class I Carriers. 1275. Train Supplies and Expenses. Covers Accounts 402 and 403, Class I Carriers. 1276. Injuries to Persons. Covers Account 420, Class I Carriers. 1277. Loss and Damage. Covers Accounts 418 and 419, Class I Carriers. 1278. Other Casualty Expenses. Covers Accounts 414, 415, 416 and 417, Class I Carriers. 1279. Other Rail Transportation Expenses. Covers Accounts 404, 405, 406, 407, 408, 409, 410 and 411, Class I Carriers. 1280. Operating Joint Tracks and Facilities — Dr. Covers Account 412, Class I Carriers. 1281. Operating Joint Tracks and Facilities — Cr. Covers Account 413, Class I Carriers. V. Transportation — Water Line. 1285. Transportation — Water Line. Covers Accounts 431, 432 and 433, Class I Carriers. VI. Miscellaneous Operations. 1288. Miscellaneous Operations. Covers Accounts 441, 442, 443, 444, 445 and 446, Class I Carriers. VII. General. 1291. Administration. Covers Accounts 451, 452, 453 and 454, Class I Carriers. 1292. Insurance — General. Covers Account 455, Class I Carriers. 1293. Valuation Expenses. Covers Account 459, Class I Carriers. 1294. Other General Expenses. Covers Accounts 456, 457, 458 and 460, Class I Carriers. 1295. General Joint Facility Expenses — Dr. Covers Account 461, Class I Carriers. 1296. General Joint Facility Expenses — Cr. Covers Account 462, Class I Carriers. VIII. Transportation for Investment — Cr. Covers General Account VIII, Class I Carriers. CONDENSED ACCOUNTS FOR CLASS III CARRIERS. Operating Expense. I. Maintenance of Way and Structures. 2201. Superintendence. Covers Account 201, Class I Carriers. 2202. Road Maintenance. Covers Accounts 202, 204, 206, 208, 210, 212, 214, 216, 218, 220, 221, 223, 225, 247, 249, 259, 261, 263, 267 and 272, Class I Carriers. UNIFORM SYSTEM OF CARRIERS’ ACCOUNTS 33 Steam Roads — Small Carriers (Class III) — Operating Expense Accounts 2203. Maintaining Buildings, Etc. Covers Accounts 227, 229, 231, 233, 235, 237, 239, 241, 243, 245, 251, 253, 255, 257 and 265, Class I Carriers. 2204. Depreciation of Way and Structures. Covers Accounts 203, 205, 207, 209, 211, 213, 215, 217, 219, 222, 224, 226, 228, 230, 232, 234, 236, 238, 240, 242, 244, 246, 248, 250, 252, 254, 256, 258, 260, 262, 264, 266, 268 and 270, Class I Carriers. 2205. Miscellaneous Expenses. Covers Accounts 269, 271, 273, 274, 275, 276 and 277, Class I Carriers. 2206. Maintaining Joint Way and Structures — Dr. Covers Account 278, Class I Carriers. 2207. Maintaining Joint Way and Structures — Cr. Covers Account 279, Class I Carriers. II. Maintenance of Equipment. 2221. Superintendence. Covers Account 301, Class I Carriers. 2222. Repairs of Machinery and Other Apparatus. Covers Accounts 302, 304 and 306, Class I Carriers. 2223. Locomotive Repairs. Covers Accounts 308 and 311, Class I Carriers. 2224. Car Repairs. Covers Accounts 314, 317 and 320, Class I Carriers. 2225. Other Equipment Repairs. Covers Accounts 323, 326 and 329, Class I Carriers. 2226. Equipment Depreciation and Retirements. Covers Accounts 303, 305, 307, 309, 310, 312, 313, 315, 316, 318, 319, 321, 322, 324, 325, 327, 328, 330 and 331, Class I Carriers. 2227. Miscellaneous Equipment Expenses. Covers Accounts 332, 333, 334, 335, Class I Carriers. 2228. Maintaining Joint Equipment at Terminals — Dr. Covers Ac- count 336, Class I Carriers. 2229. Maintaining Joint Equipment at Terminals — Cr. Covers Ac- count 337, Class I Carriers. III. Traffic Expenses. 2231. Traffic Expenses. Covers Accounts 351, 352, 353, 354, 355, 356, 357, 358 and 359, Class I Carriers. IV. Transportation. 2241. Superintendence and Dispatching. Covers Accounts 371 and 372, Class I Carriers. 2242. Station Service. Covers Accounts 373, 374, 375 and 376, Class I Carriers. 2243. Yard Employees. Covers Accounts 377, 378, 379, 380 and 381, Class I Carriers. 2244. Fuel for Yard Locomotives. Covers Account 382, Class I Carriers. 2245. Miscellaneous Yard Expenses. Covers Accounts 383, 384, 385, 386, 387, 388 and 389, Class I Carriers. 2246. Operating Joint Yards and Terminals — Dr. Covers Account 390, Class I Carriers. 2247. Operating Joint Yards and Terminals — Cr. Covers Account 391, Class I Carriers. 34 UNIFORM SYSTEM OF CARRIERS’ ACCOUNTS Steam Roads — Small Carriers , Switching and Terminal Companies — Apportionment of Operating Expense to State 2248. Train Employees. Covers Accounts 392, 393 and 401, Class I Carriers. 2249. Fuel for Train Locomotives. Covers Account 394, Class I Carriers. 2250. Other Train Expenses. Covers Accounts 395, 396, 397, 398, 399, 400, 402 and 403, Class I Carriers. 2251. Injuries to Persons. Covers Account 420, Class I Carriers. 2252. Loss and Damage. Covers Accounts 418 and 419, Class I Carriers. 2253. Other Casualty Expenses. Cover*, Accounts 414, 415, 416 and 417, Class I Carriers. 2254. Other Rail Transportation Expenses. Covers Accounts 404, 405, 406, 407, 408, 409, 410 and 411, Class I Carriers. 2255. Operating Joint Tracks and Facilities — Dr. Covers Account 412, Class I Carriers. 2256. Operating Joint Tracks and Facilities — Cr. Covers Account 413, Class I Carriers. V. Transportation — Water Line. 2257. Transportation — Water Line. Covers Accounts 431, 432 and 433, Class I Carriers. VI. Miscellaneous Operations. 2258. Miscellaneous Operations. Covers Accounts 441, 442, 443, 444, 445 and 446, Class I Carriers. VII. General. 2261. Administration. Covers Accounts 451, 452, 453 and 454, Class I Carriers. 2262. Insurance — General. Covers Account 455, Class I Carriers. 2263. Valuation Expenses. Covers Account 459, Class I Carriers. 2264. Other General Expenses. Covers Accounts 456, 457, 458 and 460, Class I Carriers. 2265. General Joint Facility Expenses — Dr. Covers Account 461, Class I Carriers. 2266. General Joint Facility Expenses — Cr. Covers Account 462, Class I Carriers. VIII. Transportation for Investment — Cr. Covers General Account VIII, Class I Carriers. Notes Small carriers may elect to use the condensed classification pro- vided for Class II and Class III Carriers, or may keep the class of accounts prescribed for Large Carriers. Apportionment of Operating Expense of Small Roads, Switching and Terminal Companies. The said accounts shall be so kept as to show at all times the amount of such expenditures representing the transaction of business within the State, localized as follows : Note: Notes A, B and C, under the head of “Apportionment of Operating Expense of Large Carriers,” page 17, supra, are applicable to small roads. UNIFORM SYSTEM OF CARRIERS’ ACCOUNTS 35 Steam Roads — Small Carriers, Switching and Terminal Companies — Apportionment of Operating Expense to State I. Maintenance of Way and Structures. The following named primary accounts can be localized and should be apportioned to the State when expenditures are for maintenance of way and structures physically located therein, viz : 1202. Maintaining Roadway and Track. 1203. Maintaining Track Structures. 1204. Maintaining Ancillary Structures. 1208. Maintaining Joint Tracks, Yards and Other Facilities — Dr. 1209. Maintaining Joint Tracks, Yards and Other Facilities — Cr. Accounts above are for Class II Carriers. 2202. Road Maintenance. 2203. Maintaining Buildings, Etc. 2206. Maintaining Joint Way and Structures — Dr. 2207. Maintaining Joint Way and Structures — Cr. Accounts above are for Class III Carriers. Charges to the following named primary accounts cannot be entirely localized and should be apportioned as follows: 1201. Superintendence (Class II Carriers). 2201. Superintendence (Class III Carriers). Apportion in the manner prescribed for Account 201, Superintendence, for “Steam Railways — Large Carriers,” supra. 1205. Depreciation of Way and Structures (Class II Carriers). 2204. Depreciation of Way and Structures (Class III Carriers). Apportion in the manner prescribed for depreciation accounts — way and structures, Accounts 203, et seq., supra. 12^6. Injuries to Persons (Class II Carriers). Apportion in the manner prescribed for Account 274, Injuries to Persons, for “Steam Railways — Large Carriers,” supra. 1207. Other Way and Structure Expense (Class II Carriers). 2205. Miscellaneous Expenses (Class III Carriers). Charges to these accounts should be localized as far as possible; sums which cannot be so localized should be apportioned upon the basis of the remaining sums directly localized and apportioned in Account I, Maintenance of Way and Structures. II. Maintenance of Equipment. The following named primary accounts can be localized and should be apportioned to the State when the expenditures are for equipment located in this State. 36 UNIFORM SYSTEM OF CARRIERS’ ACCOUNTS Steam Roads — Small Carriers, Switching and Terminal Companies — Apportionment of Operating Expense to State 1263. Yard Enginemen and Motormen. 1261+. Other Yard Employees. 1265. Fuel for Yard Locomotives. 1266. Power for Yard Locomotives. 1267. Other Yard Expenses. 1236. Maintaining Joint Equipment at Terminals — Dr. 1237. Maintaining Joint Equipment at Terminals — Cr. Accounts above are for Class II Carriers. 221+3. Yard Employees. 221+1+. Fuel for Yard Locomotives. 221+5. Miscellaneous Yard Expenses. 2228. Maintaining Joint Equipment at Terminals — Dr. 2229. Maintaining Joint Equipment at Terminals — Cr. Accounts above are for Class III Carriers. Charges to the following named primary accounts cannot be entirely localized and should be apportioned as follows: 1261. Superintendence and Dispatching (Class II Carriers). 221+1. Superintendence and Dispatching (Class III Carriers). Apportion in the manner prescribed for Account 301, Superintendence, for “Steam Railways — Large Carriers,” supra. 1262. Station Service (Class II Carriers). 221+2. Station Service (Class III Carriers). Charges to these accounts should be localized as far as possible; items which cannot be so localized should be apportioned in the manner provided for analogous expenses in Accounts 373, Station Employees; Ac- count 374, Weighing, Inspection, and Demurrage Bureaus; Account 375, Coal and Ore Wharves; and Account 376, Station Supplies and Expenses, for “Steam Railways — Large Carriers,” supra. 1270. Train Enginemen and Motormen (Class II Carriers). Apportion on the basis prescribed for Accounts 392, Train Enginemen, and 393, Train Motormen, for “Steam Railways — Large Carriers,” supra. 1271. Fuel for Train Locomotives (Class II Carriers). Apportion on basis prescribed for Account 394, Fuel foi Train Loco- motives, for “Steam Railways — Large Carriers,” supra. 1272. Power for Train Locomotives (Class II Carriers). Apportion on basis prescribed for Account 295, Train Power Produced, and Account 396, Train Power Purchased, for “Steam Railways — Large Carriers,” supra. UNIFORM SYSTEM OF CARRIERS’ ACCOUNTS 37 Steam Roads — Small Carriers, Switching and Terminal Companies — Apportionment of Operating Expense to State 1273. Other Train Locomotive Supplies and Expenses (Class II Carriers). Charges to this account should be localized as far as possible: sums which cannot be directly localized should be apportioned upon the basis prescribed for analogous expenditures in Account 397, Water for Train Locomotives (directly localized), Account 398, Lubricants for Train Loco- motives, Account 299, Other Supplies for Train Locomotives, and Account 400, Enginehouse Expenses — Train, for “Steam Railways — Large Car- riers,” supra. 127 U. Trainmen (Class II Carriers). Apportion on basis prescribed for Account 401, Trainmen, for “Steam Railways — Large Carriers,” supra. 1275. Other Supplies and Expenses (Class II Carriers). Apportion on basis prescribed for Account 402, Train Supplies and Expenses, for “Steam Railways — Large Carriers,” supra. 2250. Other Train Expenses (Class III Carriers). Charges to this account should be localized as far as possible; charges which cannot be so localized should be apportioned upon the same basis as analogous sums in Accounts 395 to 400, inclusive, 402 and 403, for “Steam Railways — Large Carriers,” supra. 1276. Injuries to Persons (Class II Carriers). 2251. Injuries to Persons (Class III Carriers). Apportion on basis prescribed for Account 420. Injuries to Persons, for “Steam Railways — Large Carriers,” supra. 1277. Loss and Damage (Class II Carriers). 2252. Loss and Damage (Class III Carriers). Apportion on basis prescribed for Account 418, Loss and Damage — • Freight, and Account 419, Loss and Damage — Baggage, for “Steam Rail- ways — Large Carriers,” supra. 1278. Other Casualty Expenses (Class II Carriers). 2253. Other Casualty Expenses (Class III Carriers). Charges should be localized as far as possible and having reference to the methods prescribed for apportionment of Account 414, Insurance, Account 416, Damage to Property, and Account 417, Damage to Live Stock on Right-of-way, for “Steam Railways — Large Carriers,” supra. Apportionment should be made of such sums as cannot be directly localized. Expenses for clearing wrecks should be directly localized. 1279. Other Rail Transportation Expenses (Class II Carriers). 225U. Other Rail Transportation Expenses (Class III Carriers). Refer to the basis prescribed for apportionment of Accounts 404 to 411, inclusive, for “Steam Railways — Large Carriers,” supra. 38 UNIFORM SYSTEM OF CARRIERS’ ACCOUNTS Steam Roads — Small Carriers , Switching and Terminal Companies — Apportionment of Operating Expense to State V. Transportation — Water Line. 1285. Transportation — Water Line (Class II Carriers) . 2257. Transportation — Water Line (Class III Carriers). Apportion on basis prescribed for primary accounts contained in this general account for ‘‘Steam Railways — Large Carriers,” supra. VI. Miscellaneous Operations. 1288. Miscellaneous Operations (Class II Carriers). 2258. Miscellaneous Operations (Class III Carriers). Charges to these accounts should be localized as far as possible; charges which cannot be so localized should be apportioned with reference to the basis prescribed under General Account VI, Miscellaneous Opera- tions, for ‘‘Steam Railways — Large Carriers,” supra. VII. General. The primary accounts incident to General Expense which can be directly localized as being due solely to business in this or any other State should be so localized; expenses not capable of such localization should he apportioned between the States upon the basis of the total sums localizi d and apportioned to such States in General Accounts I, II, III, IV, V, and VI. VIII. Transportation for Investment — Cr. Revenue derived from Transportation for Investment should be local- ized if possible; sums not capable of direct localization should be appor- tioned upon the basis of the total sums localized in General Accounts IV -and V, or both, as the case may be. UNIFORM SYSTEM OF CARRIERS’ ACCOUNTS 39 Electric Railways — Train, Locomotive, and Car-miles — Income Accounts ELECTRIC RAILWAYS. CLASSIFICATION OF TRAIN-MILES, LOCOMOTIVE-MILES, AND CAR-MILES FOR ELECTRIC RAILWAYS Until such time as a classification of train-miles, locomotive-miles, and car-mi ies is prescribed by the Interstate Commerce Commission governing electric roads (or other units of operation in lieu thereof) electric roads will follow the classification of train-miles, locomotive-miles, and car- miles for “Steam Roads” hereinbefore referred to. See page 5, supra. CLASSIFICATION OF INCOME, PROFIT AND LOSS, AND GENERAL BALANCE SHEET ACCOUNTS FOR ELECTRIC RAILAVAYS. There shall be kept by all electric railways accounts of their Income, Profit and Loss, and General Balance Sheet, under the following account heads : Income Accounts. Primary Accounts. Credits : 201. Railway Operating Revenues. 202. Auxiliary Operations — Revenues. 203. Income from Lease of Road. 204. Miscellaneous Rent Income. 205. Net Income from Miscellaneous Physical Property. 206. Dividend Income. 207. Income from Funded Securities. 208. Income from Unfunded Securities and Accounts. 209. Income from Sinking Fund and Other Reserves. 210. Release of Premiums on Funded Debt. 211. Contributions from Others. 212. Miscellaneous Income. Debits: 213. Railway Operating Expenses. 214. Auxiliary Operations — Expenses. 215. Taxes Assignable to Railway Operations. 216. Rent for Leased Roads. 217. Miscellaneous Rents. 218. Miscellaneous Taxes. 219. Net Loss on Miscellaneous Physical Property. 220. Interest on Funded Debt. 221. Interest on Unfunded Debt. 222. Amortization of Discount on Funded Debt. 223. Income Transferred to Other Companies. 224. Maintenance of Organization — Lessor Companies. 225. Miscellaneous Debits. 40 UNIFORM SYSTEM OF CARRIERS’ ACCOUNTS Electric Railways — Profit and Loss Accounts — General Balance Sheet Accounts Profit and Loss Accounts. Primary Accounts. Credits : 301. Credit Balance at Beginning of Fiscal Period. 302. Credit Balance Transferred from Income Account. 303. Profit on Road and Equipment Sold. 304. Delayed Income Credits. 305. Donations. 306. Miscellaneous Credits. Debits : 307. Debit Balance at Beginning of Fiscal Period. 308. Debit Balance Transferred from Income Account. 309. Appropriations of Surplus to Sinking Fund and Other Reserves. 310. Dividend Appropriations of Surplus. 311. Appropriations of Surplus for Investment in Physical Property. 312. Stock Discount Extinguished Through Surplus. 313. Debt Discount Extinguished Through Surplus. 314. Miscellaneous Appropriations of Surplus. 315. Loss on Road and Equipment Retired. 316. Delayed Income Debits. 317. Miscellaneous Debits. General Balance Sheet Accounts. Debits : 401. Road and Equipment. 402. Sinking Funds. 403. Deposits in Lieu of Mortgaged Property Sold. 404. Miscellaneous Physical Property. 405. Investments in Affiliated Companies. 406. Other Investments. 407. Cash. 408. Special Deposits. 409. Loans and Notes Receivable. 410. Miscellaneous Accounts Receivable. 411. Material and Supplies. 412. Interest, Dividends, and Rents Receivable. 413. Other Current Assets. 414. Insurance and Other Funds. 415. Other Deferred Assets. 416. Rents and Insurance Premiums Paid in Advance. 417. Discount on Capital Stock. 418. Discount on Funded Debt. 419. Property Abandoned Chargeable to Operating Expenses. 420. Other Unadjusted Debits. 421. Securities Issued or Assumed — Unpledged. 422. Securities Issued or Assumed — Pledged. Credits : 423. Capital Stock. 424. Stock Liability for Conversion. UNIFORM SYSTEM OF CARRIERS’ ACCOUNTS 41 Electric Railways — Investment in Road and Equipment 425. Premium on Capital Stock. 426. Grants in Aid of Construction. 427. Funded Debt Unmatured. 428. Receiver’s Certificates. 429. Non -negotiable Debt to Affiliated Companies. 430. Loans and Notes Payable. 431. Audited Accounts and Wages Payable. 432. Miscellaneous Accounts Payable. 433. Matured Interest, Dividends, and Rents Unpaid. 434. Matured Funded Debt Unpaid. 435. Accrued Interest, Dividends, and Rents Payable. 436. Other Current Liabilities. 437. Liability for Provident Funds. 438. Other Deferred Liabilities. 439. Tax Liability. 440. Premium on Funded Debt. 441. Insurance and Casualty Reserves. 442. Operating Reserves. 443. Accrued Depreciation — Road and Equipment. 444. Reserve for Amortization of Franchises. 445. Accrued Depreciation — Miscellaneous Physical Property. 446. Other Unadjusted Credits. 447. Additions to Property Through Surplus. 448. Funded Debt Retired Through Surplus. 449. Sinking Fund Reserves. 450. Miscellaneous Fund Reserves. 451. Profit and Loss — Balance. CLASSIFICATION OF INVESTMENT IN ROAD AND EQUIPMENT OF ELECTRIC RAILWAYS. There shall be kept by all electric railways accounts of their expendi- tures for road and equipment and general expenditures in relation within this State under the following account heads: Road and Equipment Accounts. General Accounts. I. Way and Structures. II. Equipment. III. Power. IV. General and Miscellaneous. Primary Accounts. I. Way and Structures. 501. Engineering and Superintendence. 502. Right-of-way. 503. Other Land Used in Electric Railway Operations. 504. Grading. 505. Ballast. 42 UNIFORM SYSTEM OF CARRIERS’ ACCOUNTS Electric Railways — Investment in Road and Equipment 506. Ties. 507. Rails, Rail Fastenings, and Joints. 508. Special Work. 509. Underground Construction. 510. Track and Roadway Labor. 511. Paving. 512. Roadway Machinery and Tools. 513. Tunnels and Subways. 514. Elevated Structures and Foundations. 515. Bridges, Trestles, and Culverts. 516. Crossings, Fences, and Signs. 517. Signals and Interlocking Apparatus. 518. Telephone and Telegraph Lines. 519. Poles and Fixtures. 520. Underground Conduits. 521. Distribution System. 522. General Office Buildings. 523. Shops and Carhouses. 524. Stations, Miscellaneous Buildings, and Structures. 525. Wharves and Docks. 526. Park and Resort Property. 527. Cost of Road Purchased. 528. Reconstruction of Road Purchased. 529. Other Expenditures — Way and Structures. II. Equipment. 530. Passenger and Combination Cars. 531. Pheight, Express, and Mail Cars. 532. Service Equipment. 533. Electric Equipment of Cars. 534. Locomotives. 535. Floating Equipment. 536. Shop Equipment. 537. Furniture. 538. Miscellaneous Equipment. III. Power. 539. Power Plant Buildings. 540. Substation Buildings. 541. Dams, Canals, and Pipe Lines. 542. Power Plant Equipment. 543. Substation Equipment. 544. Transmission System. IV. General and Miscellaneous. 545. Franchises. 546. Law Expenditures. 547. Interest During Construction. 548. Injuries and Damages. 549. Taxes. 550. Miscellaneous. UNIFORM SYSTEM OF CARRIERS’ ACCOUNTS 43 Electric Railways — Operating Revenue Accounts — Apportionment to State OPERATING REVENUE ACCOUNTS — ELECTRIC RAILWAYS. There shall be kept by all electric railways accounts of their operating revenue within this State under the following account heads: General Accounts. I. Revenue from Transportation. II. Revenue from Other Railway Operations. Primary Accounts. I. Revenue from Transportation. 101. Passenger Revenue. 102. Baggage Revenue. 103. Parlor, Sleeping, Dining, and Special Car Revenue. 104. Mail Revenue. 105. Express Revenue. 106. Milk Revenue. 107. Freight Revenue. 108. Switching Revenue. 109. Miscellaneous Transportation Revenue. II. Revenue from Other Railway Operations. 110. Station and Car Privileges. 111. Parcel Room Receipts. 112. Storage. 113. Demurrage. 114. Telephone and Telegraph Service. 115. Rent of Tracks and Facilities. 116. Rent of Equipment. 117. Rent of Buildings and Other Property. 118. Power. 119. Miscellaneous. Apportionment of Operating Revenue to the State. Said accounts shall be kept to show at all times: In the Case of Revenue from Transportation : (a) All revenue from intrastate transportation. (b) A proportion of interstate transportation partly within this State, apportioned in the manner heretofore prescribed for the ascertainment of this State’s proportion of interstate revenues under the head “Steam Railways — Operating Revenues,” supra. The above instructions apply to all accounts in General Account I, Revenue from Transportation, except Account 104, Mail Revenue, Ac- count 105, Express Revenue, and Account 108, Switching Revenue. The apportionment of Account 104, Mail Revenue, Account 105, Ex- press Revenue, and Account 108, Switching Revenue, shall be in the 44 UNIFORM SYSTEM OF CARRIERS’ ACCOUNTS Electric Railways — Class A Carriers — Operating Expense manner prescribed for the correspondingly named accounts, numbered, respectively, 106, 107 and 110, under the head “ Steam Railways — Ope- rating Revenues,” supra. In the Case of Reve?iue from Other Railway Operations : If the revenue can be localized so treat it; if the revenue can be localized as being earned by a particular line, so treat it, assigning all of the revenue to this State if the line earning the item be wholly within the State; and if such line be interstate, assign to this State a proportion such as the main track mileage of the line in this State bears to the whole main track mileage earning the item; if the item cannot be localized as above, assign to this State a proportion equal to that which the main track mileage within this State bears to the main track mileage of the whole system. OPERATING EXPENSE ACCOUNTS — ELECTRIC RAILWAYS. There shall be kept by all operating electric railways accounts of their operating expenses within the State under the following account heads: Class A Companies, Electric Railways. General Accounts. I. Way and Structures. II. Equipment. III. Power. IV. Conducting Transportation. V. Traffic. VI. General and Miscellaneous. VII. Transportation for Investment — Cr. Primary Accounts. I. Way and Structures. 1. Superintendence of Way and Structures. 2. Ballast. 3. Ties. 4. Rails. 5. Rail Fastenings and Joints. 6. Special Work. 7. Underground Construction. 8. Track and Roadway Labor. 9. Miscellaneous Track and Roadway Expenses. 10. Paving. 11. Cleaning and Sanding Track. 12. Removal of Snow and Ice. UNIFORM SYSTEM OF CARRIERS’ ACCOUNTS 45 Electric Railways — Class A Carriers — Operating Expense 13. Tunnels and Subways. 14. Elevated Structures and Foundations. 15. Bridges, Trestles, and Culverts. 16. Crossings, Fences, and Signs. 17. Signal and Interlocking Apparatus. 18. Telephone and Telegraph Lines. 19. Miscellaneous Way Expenses. 20. Poles and Fixtures. 21. Underground Conduits. 22. Distribution System. 23. Miscellaneous Electric Line Expenses. 24. Buildings, Fixtures, and Grounds. 25. Depreciation of Way and Structures. 26. Other Operations — Dr. 27. Other Operations — Cr. 28. Equalization — Way and Structures. II. Equipment. 29. Superintendence of Equipment. 30. Passenger and Combination Cars. 31. Freight, Express and Mail Cars. 32. Service Equipment. 33. Electric Equipment of Cars. 34. Locomotives. 35. Floating Equipment. 36. Shop Equipment. 37. Shop Expenses. 38. Vehicles and Horses. 39. Miscellaneous Equipment Expenses. 40. Depreciation of Equipment. 41. Equipment Retired. 42. Other Operations — Dr. 43. Other Operations — Cr. 44. Equalization — Equipment. III. Power. 45. Superintendence of Power. 46. Power Plant Buildings, Fixtures and Grounds. 47. Power Plant Equipment. 48. Substation Equipment. 49. Transmission System. 50. Depreciation of Power Plant Buildings and Equipment. 51. Equalization — Power. 52. Power Plant Employees. 53. Fuel for Power. 54. Water for Power. 55. Lubricants for Power. 56. Miscellaneous Power Plant Supplies and Expenses. 57. Substation Employees. 58. Substation Supplies and Expenses. 59. Power Purchased. 60. Power Exchanged — Balance. 61. Power Transferred — Credit. 62. Other Operations — Cr. 46 UNIFORM SYSTEM OF CARRIERS’ ACCOUNTS Electric Railways — Class A Carriers — Apportionment of Operating Expense to the State IV. Conducting Transportation. 63. Superintendence of Transportation. 64. Passenger Conductors, Motormen, and Trainmen. 65. Freight and Express Conductors, Motormen and Trainmen. 66. Miscellaneous Car-service Employees. 67. Miscellaneous Car-service Expenses. 68. Station Employees. 69. Station Expenses. 70. Carhouse Employees. 71. Carhouse Expenses. 72. Operation of Signal and Interlocking Apparatus. 73. Operation of Telephone and Telegraph Lines. 74. Operation of Floating Equipment. 75. Operation of Steam Locomotives. 76. Freight and Express Collection and Delivery. 77. Loss and Damage. 78. Other Transportation Expenses. V. Traffic. 79. Superintendence and Solicitation. 80. Advertising. 81. Parks, Resorts and Attractions. 82. Miscellaneous Traffic Expenses. VI. General and Miscellaneous. 83. Salaries and Expenses of General Officers. 84. Salaries and Expenses of General Office Clerks. 85. General Office Supplies and Expenses. 86. Law Expenses. 87. Relief Department Expenses. 88. Pensions and Gratuities. 89. Miscellaneous General Expenses. 90. Valuation Expenses. 91. Amortization of Franchises. 92. Injuries and Damages. 93. Insurance. 94. Stationery and Printing. 95. Store Expenses. 96. Garage and Stable Expenses. 97. Rent of Tracks and Facilities. 98. Rent of Equipment. 99. Other Operations — Dr. 100. Other Operations — Cr. VII. Transportation for Investment — Cr. Apportionment of Operating Expense of Electric Railways to the State. The said accounts shall be so kept as to show at all times the amount of such expenditures representing the transaction of business within the State, localized and apportioned as follows: Note: Notes A. B and C under the head “Apportionment of Operating- Expense, Large Carriers, to the State,” page 17, supra, are applicable to- Electric Railways. UNIFORM SYSTEM OF CARRIERS’ ACCOUNTS 47" Electric Railways — Class A Carriers — Apportionment of Operating Expense to the State I. Maintenance of Way and Structures. The following named primary accounts can be localized and should be assigned to this State when expenditures are for Maintenance of Way and Structures physically located therein, viz: 2. Ballast . 3. Ties. U. Rails. 5. Rail Fastenings and Joints. 6. Special Work. 7. Underground Construction. 8. Track and Roadway Labor. 9. Miscellaneous Track and Roadway Expenses .* 10. Paving. 13. Tunnels and Subways. H. Elevated Structures and Foundations. 15. Bridges, Trestles, and Culverts. 16. Crossings, Fences, and Signs. 17. Signal and Interlocking Apparatus. 18. Telephone and Telegraph Lines. 20. Poles and Fixtures. 21. Underground Conduits. 2U. Buildings, Fixtures, and Grounds. Charges to the following primary accounts cannot be entirely localized and should be apportioned as follows: 1. Superintendence of Way and Structures. Apportion in the manner prescribed for Account 201, Superintendence,, for “Steam Railways — Large Carriers,” supra. 11. Cleaning and Sanding Track. 12. Removal of Snow and Ice. 19. Miscellaneous Way Expenses. 22. Distribution System . 23. Miscellaneous Line Expenses. Charges should be localized as far as possible; unlocalized expenses should be apportioned on the basis of the track mileage of the territory affected. 25. Depreciation of Way and Structures. Whenever electric railway companies keep depreciation accounts rep- resenting depreciation of way and structures, which involve an appor- tionment between this and any other State, the company should take the subject up with this Commission and Commissions of other States inter- 48 UNIFORM SYSTEM OF CARRIERS’ ACCOUNTS Electric Railways — Class A Carriers — Apportionment of Operating Expense to the State ested, and a special basis for apportionment will be determined. Sums which can be directly localized should be so treated. 26. Other Operations — Dr. 27. Other Operations — Cr. Charges or credits to these accounts should be localized as far as possible according to the location of the department or other company from which the charges or credits arise; unlocalized expenses should be apportioned on the basis of track mileage affected. II. Equipment. None of the charges to this account can be entirely localized and they should be apportioned as follows : 29. Superintendence of Equipment. Apportioned in the manner prescribed for Account 301, Superintend- ence, for “Steam Railways — Large Carriers/’ supra. 30. Passenger and Combination Cars. 31. Freight , Express and Mail Cars. 32. Service Equipment. 33. Electric Equipment of Cars. Apportion on the basis of the mileage of such cars respectively for the current month, except in the case of damage by accident, in which event the estimated damage done should be determined by the officer in charge of the equipment and should be localized to the State in which the damage occurred. 3U- Locomotives. Charges to this account should be apportioned on the basis prescribed for Account 308, Steam Locomotives — Repairs, for “Steam Railways — Large Carriers,” supra. 35. Floating Equipment. Charges to this account should be apportioned on the basis prescribed for Account 323, Floating Equipment — Repairs, for “Steam Railways — Large Carriers,” supra. 36. Shop Equipment. 37. Shop Expenses. Charges to these accounts should be apportioned on the basis pre- scribed for Account 302, Shop Machinery, for “Steam Railways — Large Carriers,” supra. UNIFORM SYSTEM OF CARRIERS’ ACCOUNTS 49 Electric Railways — Class A Carriers — Apportionment of Operating Expense to the State 38. Vehicles and Horses. 39. Miscellaneous Equipment Expenses. Charges to these accounts should be apportioned on the basis prescribed for Account 329, Miscellaneous Equipment — Repairs, for “Steam Railways — Large Carriers,” supra. 40. Depreciation of Equipment. The monthly depreciation should be apportioned on the basis of the total revenue service mileage of the class of equipment involved for the current month. 41. Equipment Retired. Replacement costs of equipment included in this account (less depreci- ation written off and salvage) retired from service on account of accident should be localized to the extent of the damage done, to be determined by the officer in charge of equipment. Other charges to this account should be apportioned on the basis of the mileage of passenger-train cars, freight-train cars and other classes of cars, respectively, for the preceding fiscal year. If desired the company may apportion the retirement of any particular class of equipment in the same manner. 42. Other Operations — Dr. 43. Other Operations — Cr. Charges and credits to these accounts should be localized if possible; if not capable of localization, apportion on basis of track mileage affected. III. Power. Charges to the primary accounts incident to Power should be localized when the power produced or purchased is used solely for the propulsion of locomotives, motors, cars, etc., within this State. If such power produced or purchased is used in more than one State, apportion on the basis of the total train miles for the current month using such power. IV. Conducting Transportation. The following named primary accounts can be localized and should be assigned to the States in which they are located, viz : 68. Station Employees. 69. Station Expenses. 72. Operation of Signal and Interlocking Apparatus. 76. Freight and Express Collection and Delivery. 50 UNIFORM SYSTEM OF CARRIERS’ ACCOUNTS Electric Railways — Class A Carriers — Apportionment of Operating Expense to the State Charges to the following named primary accounts cannot be entirely localized and should be apportioned to the State as follows: 63. Superintendence of Transportation. Apportion on the basis prescribed for Account 331, Superintendence, for “Steam Railways — Large Carriers,” supra. 6. 4. Passenger Conductors, Motormen, and Trainmen. 65. Freight and Express Conductors, Motormen, and Trainmen. Apportion on the basis prescribed for Accounts 401, 392 and 393, re- spectively, for “Steam Railways — Large Carriers,” supra. \ 66. Miscellaneous Car-service Employees. 67. Miscellaneous Car-service Expenses. Charges to these accounts should be localized if possible; unlocalized charges should be apportioned on basis of car mileage for the current month. 70. Carhouse Employees. 71. Carhouse Expenses. Charges to these accounts should be localized if possible; if the house serves cars running in two or more States, the expense should be appor- tioned upon the total car mileage. 73. Operation of Telephone and Telegraph Lines . Apportion on the basis prescribed for Account 407, Telegraph and Telephone Operation, for “Steam Railways — Large Carriers,” supra. 7J+. Operation of Floating Equipment. Apportion on the basis prescribed for Account 408, Operating Floating Equipment, for “Steam Railways — Large Carriers,” supra. 75. Operation of Steam Locomotives. Charges should be localized as far as possible; expenses which cannot be assigned to an individual State should be apportioned on the basis of the total engine mileage for the current month. 77. Loss and Damage. Apportion on the basis prescribed for Account 418, Loss and Damage — Freight, and Account 419, Loss and Damage — Baggage, for “Steam Railways — Large Carriers,” supra. 78. Other Transportation Expenses. Charges should be localized as far as possible; unlocalized expenses should be apportioned on the basis of all sums localized and apportioned in General Account IV, Conducting Transportation. UNIFORM SYSTEM OF CARRIERS’ ACCOUNTS 51 Electric Railways — Class B and Class C Carriers — Apportionment of Operating Expense to the State V. Traffic. The primary accounts incident to Traffic Expenses chargeable to freight traffic should be apportioned on the basis of freight-car mileage; those chargeable to passenger traffic on the basis of passenger-car mile- age; and those not naturally chargeable to either passenger or freight, or which may be common to both, on basis of total car mileage for the current month — all car mileage being in revenue service. Charges to Account 81, Parks, Resorts, and Attractions, can be en- tirely localized and should be apportioned to the State in which they occur. VI. General and Miscellaneous. The primary accounts incident to General and Miscellaneous Expense which can be directly localized as being solely due to business in this, or any other State, should be so localized; expenses not capable of such localization should be apportioned between the States upon the basis of the total sums localized and apportioned to such States in General Ac- counts I, II, III, IV, and V. VII. Transportation for Investment — Cr. The revenue derived from Transportation for Investment should be localized if possible; sums not capable of direct localization should be apportioned upon the basis of the total sums localized and apportioned in General Account IV — Conducting Transportation. Electric Railways — Class B and Class C Carriers — Apportionment of Operating Expense to State. The foregoing rules for apportionment are for Class A carriers. The localization and apportionment of accounts of Class B and Class C carriers will be governed by rules prescribed for the similar accounts of Class A Carriers, as shown in the list of such accounts hereinafter set forth. OPERATING EXPENSE — ACCOUNTS TO BE KEPT BY CLASS B AND CLASS C CARRIERS. Class B carriers may use either the classification for Class A or the classification for Class B carriers in the schedule following. Class C carriers may use any one of the classifications provided for Classes A, B, and C. Carriers using the classification for Class A carriers shall apply the account numbers prescribed. Carriers using condensed classification shall adopt the numbers used in the following schedules, including those hyphenated to show the merging of accounts. 52 UNIFORM SYSTEM OF CARRIERS’ ACCOUNTS Electric Railways — Class B Carriers — Operating Expense Accounts Operating Expense — Accounts for Class B Carriers. (Those having - annual revenue’s of more than $250,000, but not in excess of $1,000,000.) I. Way and Structures. 1. Superintendence of Way and Structures. 2-12. Maintenance of Track and Roadway. 13-19. Other Maintenance of Way. 20. Poles and Fixtures. 21. Underground Conduits. 22. Distribution System. 23. Miscellaneous Electric Line Expenses. 24. Buildings, Fixtures, and Grounds. 25. Depreciation of Way and Structures. 26. Other Operations — Dr. 27. Other Operations — Cr. 28. Equalization — Way and Structures. II. Equipment. 29. Superintendence of Equipment. 30-32. Maintenance of Cars. 33. Electric Equipment of Cars. 34. Maintenance of Locomotives. 35-39. Miscellaneous Equipment Expenses. 40. Depreciation of Equipment. 41. Equipment Retired. 42. Other Operations — Dr. 43. Other Operations — Cr. 44. Equalization — Equipment. III. Power. 45. Superintendence of Power. 46. Power Plant Buildings, Fixtures and Grounds. 47. Power Plant Equipment. 48. Substation Equipment. 49. Transmission System. 50. Depreciation of Power Plant Buildings and Equipment. 51. Equalization — Power. 52. Power Plant Employees. 53. Fuel for Power. 54. Water for Power. 55. Lubricants for Power. 56. Miscellaneous Power Plant Supplies and Expenses. 57. Substation Employees. 58. Substation Supplies and Expenses. 59. Power Purchased. 60. Power Exchanged — Balance. 61. Power Transferred — Credit. 62. Other Operations — Cr. IV. Conducting Transportation. 63. Superintendence of Transportation. 64. Passenger Conductors, Motormen and Trainmen. 65. Freight and Express Conductors, Motormen and Trainmen. UNIFORM SYSTEM OF CARRIERS’ ACCOUNTS 53 Electric Railways — Class C Carriers — Operating Expense Accounts 66-67. Miscellaneous Car-service Employees and Expenses. 68-69. Station Employees and Expenses. 70-71. Carhouse Employees and Expenses. 72-73. Signal, Interlocking, Telephone and Telegraph Systems. 74. Operation of Floating Equipment. 75. Operation of Steam Locomotives. 76. Freight and Express Collection and Delivery. 77. Loss and Damage. 78. Other Transportation Expenses. V. Traffic. 79-82. Traffic Expenses. VI. General and Miscellaneous. 83-84. Salaries and Expenses of General Officers and General Office Clerks. 85. General Office Supplies and Expenses. 86. Law Expenses. 87. Relief Department Expenses. 88. Pensions and Gratuities. 89. Miscellaneous General Expenses. 90. Valuation Expenses. 91. Amortization of Franchises. 92. Injuries and Damages. 93. Insurance. 94. Stationery and Printing. 95. Store Expenses. 96. Garage and Stable Expenses. 97. Rent of Tracks and Facilities. 98. Rent of Equipment. 99. Other Operations — Dr. 100. Other Operations — Cr. VII. Transportation for Investment — Cr. Operating Expense — Accounts for Class C Carriers. (Those having annual revenues not in excess of $250,000.) I. Way and Structures. 1. Superintendence of Way and Structures. 2-19. Maintenance of Way. 20-23. Maintenance of Electric Lines. 24. Buildings, Fixtures, and Grounds. 25. Depreciation of Way and Structures. 26. Other Operations — Dr. 27. Other Operations — Cr. 28. Equalization — Way and Structures. II. Equipment. 29. Superintendence of Equipment. 30-32. Maintenance of Cars. 33. Maintenance of Electric Equipment of Cars. IHE LIBRARY Of THE FEB 6 1943 13^>VEF.3!TY CF ILWNW*