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outside operation when separable from the expense of maintaining the railway. The maintenance of facilities not so separable should be borne by the railway when employed only incidentally by the outside operation, and by the outside operation when employed only incidentally by the railway. [6 It should be noted that for Outside Operations Nos. 10 to 21, inclusive, only general accounts have been prescribed. Carriers are at liberty to subdivide the general accounts here given, but if this option is exercised a statement of the primary accounts adopted should be filed in the office of the Division of Statistics and Accounts of the Interstate Commerce Commission. Carriers are also at liberty to subdivide the primary accounts prescribed for Outside Operations Nos. 1 to 9, inclusive, but notice thereof, with a statement of the subprimary accounts, should be filed in the office of the Division of Statistics and Accounts.

For operations not covered by specific classifications a "Miscellaneous" classification has been provided. Under this heading may be kept accounts for water plants, cotton compress plants, wood preserving plants, hospitals, tie elevators, and all other outside operations not otherwise provided for. A separate set of revenue and expense accounts should be kept for each operation conducted, and a statement of such accounts together with the primary accounts, if any, adopted by the carrier in connection therewith, should be filed in the office of the Division of Statistics and Accounts. Henry C. Adams, In charge of Statistics and Accounts. [7

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*Numbers refer to folios in brackets on right-hand side of pages, which are inserted to preserve page numbers of original issue.

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CLASSIFICATION OF REVENUES AND EXPENSES FOR OUT

SIDE OPERATIONS.

1. Boat Lines.

Note.-Carriers operating a steamship or other boat line as an outside opera tion should use the Classification of Revenues and Expenses for Steamship Companies, with such modification as may be necessary to give effect to the principles governing the accounts of Outside Operations as stated in the introductory letter on pages 5 to 7 inclusive, of this classification.

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2. Ferry Lines.

Note. This classification applies to the service of ferrying passengers, vehicles, and live stock between the terminal of a rail line and a station or stations without direct rail connection, or between the terminal of a rail line and the terminal of a connecting rail line, or between ferry stations without direct rail connection, where local business is handled. Until other instructions are issued it does not apply to a ferry between rail stations operated only in connection with passenger trains and doing no local business between the ferry terminals.

A ferry is defined as a vessel line operating between points not more than ten miles distant from each other, at least two of which points shall be on opposite sides of a river, harbor, bay, or lake. If stops are made at more than one point, the distance here referred to shall be considered to mean the distance between the points most remote from each other.

The revenues of this operation consist of earnings from local passenger, vehicle, and drovers' traffic (except company material), together with a proportion of revenue from through and local trip, monthly commutation, mileage, and other tickets sold, when such tickets include both rail and ferry transportation.

The cost and expense of maintenance and operation of buildings, fixtures, and other property at terminals of a rail carrier used for the exclusive benefit of ferry service, should be charged to Ferry Lines.

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This account includes the revenue of a Ferry Line for transportation of passengers, whether from local sources or based on a proportion of through rail rate.

II. VEHICLE AND LIVE STOCK REVENUE.

This account includes the revenue of a Ferry Line for transportation of vehicles of all classes, such as automobiles, coaches, trucks, wagons, theatrical transfer wagons, wheelbarrows, baby coaches and hand carts, United States mail wagons, baggage transfer wagons, express wagons and milk wagons; horses, cattle and other animals; Government artillery and equipment.

III. CHARTERS.

This account includes revenues from boats loaned to other ferry companies or charter of boats to parties for special purposes.

IV. MISCELLANEOUS REVENUE.

This account includes revenues from boat and station privileges, such as revenue from weighing, vending and other automatic machines located at stations and buildings or on boats; from advertising, from news companies or others for privilege of operating news stands and selling periodicals, fruit. lunch, candies, tobacco, etc.; bootblack privileges, cab-stand privileges; from telephone companies for the privilege of installing and operating telephones at station, and from other similar sources.

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