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 §§ 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 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 Transportation service, 49 §§ 10.801, 10.802 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 Equipment, 49 §§ 10.50-10.59 General expenditures, 49 §§ 10.70-10.77 Revenue accounts: See also Operating revenues. Incidental, 49 §§ 10.130-10.143 Joint facility, 49 §§ 10.150-10.152 Transportation, 49 §§ 10.100-10.116 Train-mile accounts. See Miles. Water carriers, maritime, or by inland or coastal waterways: Classification of carriers, 49 § 324.02 General instructions, 49 §§ 324.1-324.12 356055-56– 41 Amortization of investment in leased property, 49 § 324.12 Delayed items and adjustments, 49 § 324.4 Depreciation accounting, 49 § 324.11 Page 615 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 Securities or other assets pledged, 49 § 324.7 Capital and surplus, 49 §§ 324.1-240-324.1-280 Instructions, 49 §§ 324.21-324.30 Clearing account; material store expenses, 49 §§ 324.07-601 Accounts, 49 §§ 324.4-300-324.4-534 Instructions, 49 §§ 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 §§ 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 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 §§ 324.2-141-324.2-144 324.2-148 Instructions, 49 §§ 324.41-324.49 Surplus: Earned surplus accounts, 49 §§ 324.3-281-324.3-287 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 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 Joint rates for railway fuel, divisions of; filing of statements respecting, Rates, fares, etc., applications for authority to establish or control agreements, 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, opening, 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 Block signal systems, railroad; installation, inspection, etc. 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 Brakes, locomotive, etc.; inspection and safety standards. See Railroads. Explosives, transportation on, 49 § 77 870 Safety regulations, etc. See Motor carriers. Cab signal systems, railroad; installation, inspection, etc. 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 §§ 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. 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. Of certain carriers. See Reports and statistics. See Freight forwarders; and Motor carriers. Cold or heat, protective service against. See Persons furnishing cars or protective service against heat or cold. Commercial zones, motor carrier; areas defined. See Motor 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. 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. See also Tariffs and schedules. Credit extended by various carriers. carriers; and Water carriers. See Freight forwarders; Motor Customs; examination of in-bond merchandise by agents of Commission for classification purposes, 19 § 18.9 Dangerous articles; packing, transportation, etc. See Explosives and other dangerous articles. 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 respecting, 49 §§ 150.2, 155.9, 158.9, 160.24 Dragging equipment and other protective devices, railroad; installation, inspection, 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 “carriers", 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. 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 Commission, 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 Air Force 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 Canadian shipments, regulations respecting, 49 §§ 73.8, 74.505, 77.805 Dangerous articles not described by name in commodity list; shipment Explanation of signs and abbreviations, 49 § 72.4 |