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SUPPLEMENT TO THE FIRST REVISED

ISSUE OF THE

CLASSIFICATION

OF

EXPENDITURES FOR ROAD

AND EQUIPMENT

AS PRESCRIBED BY THE

INTERSTATE COMMERCE COMMISSION

FOR

STEAM ROADS

IN ACCORDANCE WITH

SECTION 20 OF THE ACT TO REGULATB

COMMERCE

EFFECTIVE ON JULY 1, 1908

1

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 orde: 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 manDer 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 thercof.

[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 rail. ways) 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, how. ever, 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 con. tained in the Classification of Expenditures for Road and Equipment, First Re. vised 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 INTRODUCTORY LETTER.

Interstate Commerce Commission,
Division of Statistics and Accounts,

Washington, June 16, 1908. To Carriers Concerned:

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 ef. fective 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

CONTENTS.

GENERAL ACCOUNTS.

Account.

I. Road
II. Equipment
III. General Expenditures

Page.*

11 14 15

11 11 11 11 11 11 11 11 11 12 12

12

PRIMARY ACCOUNTS.
I. Road

1. Engineering
2. Right of Way and Station Grounds.
3. Real Estate
4. Grading
5. Tunnels
6. Bridges, Trestles, and Culverts.
7. Ties
8. Rails
9. Frogs and Switches
10. Track Fastenings and Other Material.
11. Ballast
12. Track Laying and Surfacing.
13. Roadway Tools
14. Fencing Right of Way
15. Crossings and Signs..
16. Interlocking and Other Signal Apparatus.
17. Telegraph and Telephone Lines..
18. Station Buildings and Fixtures..
19. General Office Buildings and Fixtures.
20. Shops, Enginehouses, and Turntables.
21. Shop Machinery and Tools.
22. Water Stations
23. Fuel Stations
24. Grain Elevators
25. Storage Warehouses
26. Dock and Wharf Property
27. Electric-Light Plants
28. Electric Power Plants
29. Electric-Power Transmission

12 12 12

12

12 12 12 12 12 12 13 13 13 13 13 13 13 [8 13

13

30. Gas-Producing Plants
31. Miscellaneous Structures
32. Transportation of Men and Material.
33. Rent of Equipment...
34. Repairs of Equipment
35. Earnings and Operating Expenses during Construction.
3512 Injuries to Persons
36. Cost of Road Purchased

13 13 13 13 14 14

* 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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