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Interstate Commerce Commission-Continued
Accounts, uniform system of, for various carriers and companies Continued
Steam roads, 49 Part 10—Continued
Income, profit and loss, and general balance sheet-Continued
Income:
Income accounts:

Credit, 49 $$ 10.501-10.520

Debit, 49 88 10.531-10.560
Special instructions, etc., 49 $$ 10.06-10.06–3
Profit and loss:
Profit and loss accounts:

Credit, 49 $$ 10.601-10.607

Debit, 49 $ $ 10.611-10.621

Special instructions, 49 $ 10 07
Investment in road and equipment, 49 $$ 10.01—10.01-15
Locomotive miles and locomotive-mile accounts. See Miles.
Loss. See Income, profit and loss.
Miles (train, car, locomotive):
Car miles:
Car-mile accounts:

Transportation service, 49 $$ 10.821, 10.822

Work service, 49 $ 10.825
Rules and definitions, 49 $ 10.820
Locomotive miles:
Locomotive-mile accounts:
Transportation service:

Line, 49 $ $ 10.811, 10.812

Switching, 49 $ $ 10.815, 10.816
Work service, 49 $ 10.817
Rules and definitions, 49 $ 10.810
Train miles:

Rules and definitions, 49 $ 10.800
Train-mile accounts:

Transportation service, 49 9.8 10.801, 10.802

Work service, 49 $ 10.805
Operating expenses:

See also Expense accounts.
General instructions, 49 $ $ 10.02—10.02-6
Separation of operating expenses of large steam railroads between

freight and passenger services, 49 $$ 121.1-121.70
Special instructions, 49 $$ 10.04—10.04–24
Operating revenues:

See also Revenue accounts.
General instructions, 49 $ $ 10.02-10.02-6

Special instructions, 49 $ $ 10.03-10.03-5
Profit and loss. See Income, profit and loss.
Property accounts:

Equipment, 49 $S 10.50–10.59
General expenditures, 49 $ $ 10.70–10.77

Road, 49 $ $ 10.0-10.47
Revenue accounts:

See also Operating revenues.
Incidental, 49 $ $ 10.130-10.143
Joint facility, 49 SS 10.150–10.152

Transportation, 49 $$ 10.100–10.116
Train-mile accounts. See Miles.
Water carriers, maritime, or by inland or coastal waterways:
Carriers by inland and coastal waterways, 49 Part 324

Commission's order prescribing accounts, 49 $ 324.01
Classification of carriers, 49 $ 324.02
General instructions, 49 $$ 324.1–324.12

Amortization of investment in leased property, 49 8 324.12
Definitions, 49 $ 324.2
Delayed items and adjustments, 49 $ 324.4
Depreciation accounting, 49 § 324.11

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49

Interstate Commerce Commission-Continued
Accounts, uniform system of, for various carriers and companies Continued
Water carriers, maritime, or by inland or coastal waterways-Continued
Carriers by inland and coastal waterways, 49 Part 324—Continued
General instructions, 49 $$ 324.1–324.12–Continued

Insurance, 49 $ 324.5
Interpretation of item lists, 49 $ 324.8
Questions, submission of, 49 $ 324.9
Records, 49 $ 324.1
Securities or other assets pledged, 49 § 324.7

Unaudited items, 49 § 324.3
Prescribed accounts:
Balance sheet:
Accounts, 49 $$ 324.1–100—324.1-280
Asset side:

Current assets, 49 $$ 324.1–100—324.1-114
Deferred assets, 49 S$ 324.1–166, 324.1–170
Deferred debits and prepaid expenses,

$$ 324.1-171-324.1–175
Equipment. See Property and equipment.
Funds, special, 49 $$ 324.1-122–324.1-125
Intangible assets, 49 $ 324.1–180
Property and equipment, 49 $$ 324.1–140-

324.1-161
Securities:

Company securities, 49 $ $ 324.1–190, 324.1–191
Investment securities, 49 $$ 324.1-130-

324.1-133
Liability side:

Capital and surplus, 49 $$ 324.1–240-324.1–280
Current liabilities, 49 $$ 324.1–200–324.1-209
Deferred credits, 49 $$ 324.1-230_324.1–232
Long-term debt, 49 $$ 324.1-211–324.1-213
Reserves, 49 $$ 324.1-220–324.1-229

Surplus. See Capital and surplus.
Instructions, 49 $$ 324.21–324.30
Clearing account; material store expenses, 49 $$ 324.07-601
Income:

Accounts, 49 $$ 324.4-300—324.4-534

Instructions, 49 88 324.61, 324.62
Operating-expense:
Accounts, 49 $$ 324.7-401–324.7-495

Casualties, 49 $$ 324.7-451–324.7-455
Depreciation and amortization, 49 $$ 324.7-411-

324.7-413
General expenses, 49 $$ 324.7-461–324.7-467
Insurance, 49 88 324.7-471–324.7-474
Maintenance expenses, 49 $ $ 324.7-401–324.7-408
Motor carrier operations, 49 $$ 324.7-491, 324.7-495
Rents, operating, 49 $$ 324.7-481, 324.7-483
Taxes, payroll, 49 $ 324.7-485
Traffic expenses, 49 $$ 324.7-456–324.7-459

Transportation expenses, 49 $ $ 324.7-421–324.7-450
Instructions, 49 $$ 324.81-324.85
Operating-revenue:
Accounts, 49 $$ 324.6–301-324.6–355

Ferry service, 49 $ 324.6–321
Line service, 49 $$ 324.6–301-324.6–313
Motor-carrier operations, 49 $$ 324.6–351, 324.6–355
Rent revenue, 49 $$ 324.6–341, 324.6–342
Special services, 49 $ 324.6–320

Terminal operations, 49 $$ 324.6–331–324.6–334
Instructions, 49 $$ 324.71, 324.72

Interstate Commerce Commission-Continued
Accounts, uniform system of, for various carriers and companies—Continued
Water carriers, maritime, or by inland or coastal waterways—Continued
Carriers by inland and coastal waterways, 49 Part 324—Continued
Prescribed accounts—Continued
Property:
Accounts, 49 $$ 324.2–141–324.2–156

Floating equipment, 49 $$ 324.2–141–324.2–144
Land and land rights, 49 $$ 324.2–153–324.2–156
Terminal property and equipment, 49 $$ 324.2–146-

324.2–148
Instructions, 49 $$ 324.41–324.49
Surplus:

Earned surplus accounts, 49 $$ 324.3–281–324.3–287

Instructions, 49 $$ 324.51-324.53
Maritime carriers, 49 Part 323
Balance sheet accounts:

Assets, 49 $$ 323.100-323.399

Liabilities, 49 $$ 323.400–323.599
Clearance accounts, 49 $$ 323.000–323.095
Financial statements, 49 $$ 323.0-204323.0-40
General instructions, 49 $$ 323.0–1–323.0–10
Income accounts:

Credit accounts, 49 $$ 323.675–323.695
Debit accounts, 49 $$ 323.960–323.999
Shipping revenue, 49 $$ 323.640–323.670
Subsidies, 49 $ 323.625
Water line operating expense, 49 $ $ 323.700-323.988

Water line operating revenue, 49 $$ 323.600–323.624 Acquisition of railroad lines; certificates of public convenience and necessity

for. See Railroads. Agreements between carriers (rail, motor or water carriers, freight forwarders,

or express, sleeping-car or pipeline companies): Filing of contracts, agreements, etc., by common carrier, 49 $ 4.1 Freight forwarder-motor common carrier agreements; terms and condi

tions, and compensation to be paid by freight forwarders to motor

common carriers for services, 49 Part 400 Joint rates for railway fuel, divisions of; filing of statements respecting,

49 Part 5 Rates, fares, etc., applications for authority to establish or control agree

ments, 49 Part 3 Aids, gifts, grants, donations to railroads or pipeline carriers; information to

be furnished respecting, 49 $$ 150.2, 155.9, 158.9, 160.24 Automatic signal systems, railroad; installation, inspection, etc. See Railroads. Baggage service, rail carriers; transportation of explosives or other dangerous

articles. See Explosives and other dangerous articles. Bids, competitive, for securities, supplies, etc.; forms, bonds, advertising, open

ing, etc., 49 Part 8
Motor carriers subject to Interstate Commerce Act, 49 $ 8.7

Water carriers, 49 $ 320.1
Bills of lading of certain carriers :

Freight forwarders, 49 Part 431
Motor carriers, 49 $ $ 172.1, 176.8
Rail and water carriers, 49 Part 31
Animals; form of contract used for shipments of livestock and wild

animals, 49 $ 31.3
Domestic (straight) bill of lading; form, 49 $ 31.2
Export bill of lading; requirement for certain forms of, 49 $$ 3.4, 3.6
Printing of form; permission to print on both sides of paper, 49 $ 31.5
Uniform standard bill of lading and uniform order bill of lading, 49

$ 31.7
Block signal systems, railroad; installation, inspection, etc. See Railroads.
Boards, special rules of practice for. See Practice and procedure.
Boilers, locomotive; inspection. See Railroads.

Interstate Commerce Commission-Continued
Bonds:

In connection with bids for supplies, securities, etc., 49 $ 8.2
Surety bonds required of certain carriers. See Freight forwarders; and

Motor carriers.
Brakes, locomotive, etc.; inspection and safety standards. See Railroads.
Bravery, acts of, medals for; applications, recommendations, etc., 49 Part 9
Buses:

Explosives, transportation on, 49 $ 77 870

Safety regulations, etc. See Motor carriers.
Cab signal systems, railroad; installation, inspection, etc. See Railroads.
Cabs, locomotive; inspection. See Railroads.
Canada:

Shipments of explosives to, 49 $$ 73.8, 74.505, 77.805
Tariffs for through express or passenger service to or from, 49 $$ 145.72,

147.38 Capital stock of motor carriers or railroad companies; issuance, alteration, etc.

See Motor carriers; and Railroads. Caretakers, free transportation of, in connection with shipments of property,

49 88 101 17, 141.60, 145 60, 147.32 Cars, furnishing of. See Persons furnishing cars or protective service against

heat or cold. Casual, occasional, or reciprocal transportation of passengers in interstate or

foreign commerce by motor carriers for compensation; not exempt from

regulations when arranged by broker, 49 $ 210.1 Certificates of public convenience and necessity: Motor carriers operating within State under State authority, exemption

from requirements respecting certificates, 49 $ 210.10
Railroads, construction, operation, etc., of. See Railroads.

Water carriers. See Water carriers.
Certification of records, etc.; fees for, 49 Part 6
Charges. See Rates and charges.
Chartering:

Of motor carriers. See Motor carriers.

Of water carriers. See Water carriers. Charters of railroads; alteration or modification of. See Railroads. Charts, maps, etc.; specifications for. See Valuation. Circus outfits, transportation of: By motor carriers; publication and filing of tariffs with Commission, 49

187.95 Rates:

Freight, 49 $ 141.63

Passenger, 49 $ 145.63 Classification:

Of carriers or employees, for reporting purposes. See Reports and statistics.

Of certain carriers. See Freight forwarders; and Motor carriers. Cold or heat, protective service against. See Persons furnishing cars or pro

tective service against heat or cold.
Commercial zones, motor carrier; areas defined. See Motor carriers.
Consolidation of various carriers:

Motor carriers or their properties. See Motor carriers.
Railroads, express companies, water carriers, etc.; application, exhibits,

form, style, and procedure, 49 $ 52.1-52.5 Construction of railroad lines; certificates of public convenience and necessity

for. See Railroads. Containers for explosives or other dangerous articles; specifications for. See

Explosives and other dangerous articles.
Contracts:

Bids in connection with contracts for supplies, securities, etc. See Bids.
Contracts for protective service against heat or cold, filing of, 49 $ 105.1
Contracts of certain carriers, filing of, 49 $ 4.1

See also Freight forwarders; and Motor carriers.
Control or consolidation of motor carriers or their properties. See Motor

carriers.

Interstate Commerce Commission-Continued
Corporate history; information to be furnished respecting:

Pipe line carriers, 49 $$ 160.23

Steam railroads, 49 $ 150.1
Corporate reorganization of motor carriers. See Motor carriers.
Credit to shippers:

See also Tariffs and schedules.
Credit extended by various carriers. See Freight forwarders; Motor

carriers; and Water carriers. Customs; examination of in-bond merchandise by agents of Commission for

classification purposes, 19 g 18.9 Dangerous articles; packing, transportation, etc. See Explosives and other

dangerous articles. Daring, acts of; medals for. See Medals of honor. Delay or inability of motor carriers to perform authorized transportation

services in case of embargo. See Embargoes. Demurrage on interstate shipments of freight, 49 $ 141.61 Destruction of records. See Records. Disaster; hours of service of motor carrier drivers regulations waived in case

of disaster 49 $ 191.7 Diversion and reconsignment of freight, 49 § 141 59 Donations to railroads or pipe line carriers; information to be furnished re

specting, 49 $$ 150.2, 155.9, 158.9, 160.24 Dragging equipment and other protective devices, railroad; installation, inspec.

tion, etc. See Railroads. Drawgear, locomotive; inspection. See Railroads. Drivers of motor carriers. See Motor carriers. Electric railroad lines; determination by Commission upon request by National

Mediation Board, as to whether lines operated by electric power are “car

riers”, 29 $ 1201.3 Electric railways. See Railroads. Electrical equipment, railroad; inspection of. See Railroads. Embargoes on motor carriers; notification of delay, suspension or inability to

perform all authorized transportation services, 49 $ $ 220.1-220.3
Emergencies, operation of motor carriers during. See Motor carriers.
Employees:
Classification of rail and water carrier employees for reporting purposes.

See Reports and statistics.
Medals of honor for. See Medals of honor.
Motor carrier employees; hours of service, etc. See Motor carriers.

Railroad employees; Classification, hours of service, etc. See Railroads. Equipment:

For motor carriers. See Motor carriers.

For railroads. See Railroads. Examination of records and accounts of motor carriers, by agents of Commis

sion, 49 $ 177.1 Exemption of certain carriers from provisions of Interstate Commerce Act. See

Motor carriers; and Water carriers.
Explosives and other dangerous articles; packing, transportation, etc.:
Accidents:

Reporting of, 49 $$ 73.11, 74.508, 74.565, 75.660, 76.707, 77.814
Vehicles and shipments in transit; shipments by motor carriers, 49

$$ 77.855–77.860
Air Force Department; shipments to or by, 49 $$ 71.13, 73.7, 77.806
Army Department, shipments to or by, 49 $$ 71.13, 73.7, 77.806
Atomic Energy Commission, shipments by, 49 $ 73.7
Baggage service. See Rail carriers in baggage service.
Buses; regulations respecting explosives or other dangerous articles on, 49

$ 77.870
Canadian shipments, regulations respecting, 49 $$ 73.8, 74.505, 77.805
Commodity list of explosives and other dangerous articles, 49 Part 72

Containers; shipping name on outside, 49 $ 72.1
Dangerous articles not described by name in commodity list; shipment

of, 49 $ 72.2
Explanation of signs and abbreviations, 49 § 72.4

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