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CLASSIFICATION

OF

REVENUES AND EXPENSES

FOR

OUTSIDE OPERATIONS

AS PRESCRIBED BY THE

INTERSTATE COMMERCE COMMISSION

FOR

STEAM ROADS

IN ACCORDANCE WITH

SECTION 20 OF THE ACT TO REGULATB

COMMERCE

FIRST ISSUE

EFFECTIVE ON JULY 1, 1908

At a General Session of the INTERSTATE COMMERCE COMMIS

SION, Held at Its Office in Washington, D. C., on the ist Day of June, 1908.

(Figures in brackets on right-hand side of pages indicate folios of original issue.]

The subject of a Uniform System of Accounts to be prescribed for and kept by carriers being under consideration, the following order was entered:

It is ordered, That the Classification of Operating Revenues and Operating Ex. penses for Outside Operations and the text pertaining thereto, prepared under the direction of this Commission by Henry C. Adams, in charge of Statistics and Accounts, and embodied in printed form to be hereafter known as First Issue, a copy of which is now before this Commission, be, and the same is hereby, approved; that a copy thereof duly authenticated by the Secretary of the Commission be filed in its archives, and a second copy thereof, in like manner authenticated, in the office of the Division of Statistics and Accounts; and that each of said copies so authenticated and filed shall be deemed an original record thereof.

(1 It is furthered ordered, That the said Classification of Operating Revenues and Operating Expenses for Outside Operations, with the text pertaining thereto, be, and is hereby, prescribed for the use of carriers by rail (exclusive of electric rail. ways) subject to the provisions of the act to regulate commerce as amended June 29, 1906, in the keeping and recording of their operating revenue and operating expense accounts for Outside Operations; that each and every such carrier and every receiver or operating trustee of any such carrier be required to keep all said operating revenue and operating expense accounts in conformity therewith; and that a copy of such First Issue be sent to each and every such carrier and to each and every receiver or operating trustee of any such carrier.

It is further ordered, That the rules contained in said First Issue of the Classification of Operating Revenues and Operating Expenses for Outside Operations are, and by virtue of this order do become, the lawful rules according to which the said operating revenues and operating expenses are defined; and that each and every person directly in charge of the accounts of any such carrier or of any receiver or operating trustee of any such carrier is hereby required to see to, and under the law is responsible for, the correct application of the said rules in the keeping and recording of the operating revenue and operating expense accounts for Outside Operations of any such carrier; and that it shall be unlawful for any such carrier or for any receiver or operating trustee of any such carrier or for any person in charge of the accounts of any such carrier or of any receiver or operating trustee of any such carrier to keep any account or record or memorandum of any operating revenue or operating expense item of Outside Operations except in the manner and form in said First Issue set forth and hereby prescribed, and except as hereinafter authorized.

[2 It is further ordered, That any such carrier or any receiver or operating trustee of any such carrier may subdivide any primary account in said First Issue established as may be required for the purposes of any such carrier or of any receiver or operat. ing trustee of any such carrier; or may make assignment of the amount charged or credited to any such primary account to operating divisions, to its individual lines, or to States: Provided, however, That a list of such subprimary accounts set up or such assignments made by any such carrier or by any receiver or operating trustee of any such carrier be first filed in the office of the Division of Statistics and Accounts of this Commission, subject to disapproval by the Commission.

It is further ordered, That in order that the basis of comparison between the fiscal year ending June 30, 1909, and previous years be not destroyed, any such carrier or any receiver or operating trustee of any such carrier may, during the

twelve months ending June 30, 1909, keep and maintain, in addition to the operating revenue and expense accounts hereby prescribed, such portion or portions of its present accounts with respect to operating revenue and expense items of outside operations as may be deemed desirable by any such carrier, or by any receiver or operating trustee thereof, for the purpose of such comparison; or, during the same period, may maintain such groupings of the primary accounts hereby prescribed as may be desired for that purpose.

It is further ordered, That any such carrier or any receiver or operating trustee of any such carrier may, in addition to the operating revenue and expense accounts hereby prescribed, keep any temporary, experimental, or departmental accounts the [3 purpose of which is to develop the efficiency of operations: Provided, however, That such temporary, experimental, or departmental accounts shall not impair the integrity of any general or primary accounts hereby prescribed; and that any such temporary, experimental, or departmental accounts shall be open to inspection by the Com. mission.

It is further ordered, That July 1, 1908, be, and is hereby, fixed as the date on which said First Issue shall become effective.

(4 INTRODUCTORY LETTER.

Interstate Commerce Commission,
Division of Statistics and Accounts,

Washington, June 15, 1908.
To Carriers:

Outside operations are facilities operated or services rendered by a railway other than those incidental to transportation by rail, the revenues and expenses of which, if included in the carrier's accounts dealing with transportation by rail, would impair the significance of statistics prepared from such accounts. Miscellaneous receipts and expenditures, when no service is performed, should not be treated as outside operations.

The purpose of these accounts is to segregate from the accounts of transportation by rail the revenues and expenses of all services not necessarily incident to such transportation and not necessarily rendered by all carriers operating under similar conditions. “Transportation by rail” includes the receipt, transportation, and delivery of traffic, such storage of freight as is necessary to the operation of the rail. way, all special facilities necessary for the handling of special classes of traffic, such as coal and ore docks, coal transfers, and facilities for the receipt and delivery of live stock, and such car ferries as are actual substitutes for bridges and tunnels. It does not include local collection and delivery (except switching), or transportation by water, except car ferries as above provided.

This classification is to be used by carrier companies subject to the act to regulate commerce (including switching and terminal companies) conducting outside operations in addition to furnishing transportation by rail. It is not intended to cover operations similar to those herein enumerated which are conducted by separately incorporated companies other than railway companies, even though the ownership [5 or control of such separately incorporated companies be vested in a carrier by rail.

When a carrier operates two or more outside operations of the same class, separate accounts may be kept for each, at the carrier's option.

The rule which should govern in determining what items of expenses should be charged to outside operations is that the rail expense accounts should show the full and true cost of conducting transportation by rail, even though such disposition results in an incomplete or partial statement of the cost of conducting the outside operation. No charge should be made to cutside operations if the effect of such charge would be to relieve the rail operation of an expense that would be charged against it if no outside service were operated. The pay of officers exercising jurisdiction over outside operations and the expenses of their offices, the pay of employees, and other general expenses, are chargeable to the outside operation only so far as they are occasioned by it and are in addition to the expenses of the rail operation.

When a specific charge is made for the service or commodity furnished by the outside operation, such charge constitutes the revenue of the operation. When the through rate contains an arbitrary, division, or allowance intended to cover the service of the outside operation exclusively, such arbitrary, division, or allowance is to be considered the revenue of the operation, and is to be apportioned on local as well as through business.

Charges against the operating carrier for services or product should be at cost, and should be credited to the account entitled “Other Operations—Cr.,” which has been introduced in operating expenses of outside operations for that purpose. When. ever a credit is made to that account, a charge of like amount should invariably be made to the appropriate operating expense account of the rail department or of some other outside operation.

The maintenance of facilities for transportation or other service, or distinct por. tion thereof, assigned exclusively to an outside operation, should devolve upon the

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