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[THIRD REVISED ISSUE CONDENSED.]

ACCOUNTS FOR SMALL CARRIERS.

IV. Transportation Expenses-Cont'd.

26. All Other Yard Expenses.

27. Operating Joint Yards and Terminals-Dr.

28. Operating Joint Yards and Terminals-Cr.

29. Road Enginemen and Motor

men.

30. Fuel for Road Locomotives.

31. Other Road Locomotive Supplies and Expenses.

32. Road Trainmen.

33. Train Supplies and Expenses. 34. Injuries to Persons.

35. Loss and Damage.

36. Other Casualties.

37. All Other Transportation Expenses.

38. Operating Joint Tracks and Facilities-Dr.

39. Operating Joint Tracks and Facilities-Cr.

V. General Expenses

40. Administration.

41. Insurance.

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82. Fuel for Road Locomotives. [13 83. Water for Road Locomotives. 84. Lubricants for Road Locomotives.

85. Other Supplies for Road Locomotives.

81. Enginehouse Expenses-Road. 86. Operating Power Plants. 87. Purchased Power.

88. Road Trainmen.

89. Train Supplies and Expenses.

103. Injuries to Persons.

99. Loss and Damage-Freight.

100. Loss and Damage-Baggage. 93. Clearing Wrecks.

101. Damage to Property.

102. Damage to Stock on Right of Way.

90. Interlockers and Block and Other Signals-Operation. 91. Crossing Flagmen and Gatemen. 92. Drawbridge Operation. 94. Telegraph and Telephone Operation.

95. Operating Floating Equipment. 96. Express Service.

97. Stationery and Printing. 98. Other Expenses.

104. Operating Joint Tracks and Facilities-Dr.

105.

Operating Joint Tracks and Facilities-Cr.

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CLASSIFICATION

OF

OPERATING EXPENSES OF EXPRESS COMPANIES

AS PRESCRIBED BY THE

INTERSTATE COMMERCE

COMMISSION

IN ACCORDANCE WITH

SECTION 20 OF THE ACT TO REGULATE COMMERCE

FIRST ISSUE

At a General Session of the INTERSTATE COMMERCE COMMISSION, held at its office in Washington, D. C., on the 1st 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 Expenses for Express Companies 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.

[5 It is further ordered, That the said Classification of Operating Expenses, with the text pertaining thereto, be, and is hereby, prescribed for the use of express companies, subject to the provisions of the act to regulate commerce, as amended June 29, 1906, in the keeping and recording of their operating expense accounts; that each and every such carrier and each and every receiver or operating trustee of any such carrier be required to keep all operating expense accounts in conformity therewith; and that a copy of said 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 Expenses are, and by virtue of this order do become, the lawful rules according to which the said 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 expense accounts 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 directly 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 expense item except in the manner and form in said First Issue set forth and hereby prescribed, and except as hereinafter authorized.

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 operating trustee of any such carrier; or may make assignment of the amount charged to any such primary account to operating divisions, to its individual [6 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 expense accounts hereby prescribed, such portion or portions of its present accounts with respect to operating expense items as may be deemed desirable by any such carrier, or by any receiver or operating trustee thereof, for the purposes of such 913

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