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SUPPLEMENT TO THE FIRST REVISED
ISSUE OF THE
EXPENDITURES FOR ROAD AND EQUIPMENT
AS PRESCRIBED BY THE
INTERSTATE COMMERCE COMMISSION
IN ACCORDANCE WITH
SECTION 20 OF THE ACT TO REGULATE
EFFECTIVE ON JULY 1, 1908
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 Supplement to the Classification of Exenditures for Road and Equipment, First Revised Issue, 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 Supplement to the First Revised 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 Supplement to the First Revised Issue be, and is hereby, prescribed for the use of carriers by rail (exclusive of electric railways) subject to the provisions of the act to regulate commerce as amended June 29, 1906, in the keeping and recording of their accounts of expenditures for road and equipment; that each and every such carrier and each and every receiver or operating trustee of any such carrier be required to keep accounts of expenditures for road and equipment in conformity therewith; and that a copy of said Supplement to the First Revised 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 the said Supplement to the First Revised Issue are, and, by virtue of this order, do become lawful rules according to which the said expenditures for road and equipment are defined: Provided, however, That nothing in this order shall be construed as relieving any such carrier or any receiver or operating trustee of any such carrier from observing all rules contained in the Classification of Expenditures for Road and Equipment, First Revised Issue, which are not changed by the rules contained in said Supplement to the First Revised Issue.
It is further ordered, That July 1, 1908, Le, and is hereby, fixed as the date on which said Supplement to the First Revised Issue shall become effective. [6
To Carriers Concerned:
Interstate Commerce Commission,
The Classification of Expenditures for Road and Equipment, First Revised Issue, took effect on July 1, 1907.
It is found advisable to make a few changes in this Classification to become effective on July 1, 1908, and it is the purpose of this Supplement to the First Revised Issue to indicate such changes. They are not of sufficient importance to warrant at this time the publication of a second revised issue. In this Supplement will be found, under the title of each primary account in the prescribed Classification of Expenditures for Road and Equipment, First Revised Issue, a statement, first, of the changes made in the text descriptive of the several accounts, and, second, reference to the cases published in Accounting Bulletin No. 1, which cases should be treated as interpretations of the text and from which many of the modifications and additions promulgated in this Supplement have been drawn. It thus appears that this Supplement will serve as an index to the cases bearing upon the interpretation of the several primary accounts, as well as authority for modifications in the text of such accounts.
The only important change in this Supplement is the addition of the account "Injuries to Persons," being an account to cover the expenses incident to injuries when caused directly in connection with the construction of new road.
Henry C. Adams,
In charge of Statistics and Accounts. [7