TEXT OF CLASSIFICATION OF OPERATING REVENUES.

I. REVENUE FROM TRANSPORTATION.

1. EXPRESS REVENUE.

This account includes the carrier's proportion of receipts for the transportation of freight, money, or valuables by express; also overcollections made in excess of proper rates, such overcollections to be held subject to claim; to this account should be charged overcharges paid resulting from the use of erroneous weights, rates, or classification; all amounts paid to other express companies for handling express matter under "tonnage agreements;' uncollected charges on property destroyed in transit, and on short and lost articles; all switching charges absorbed; also uncol. lectible undercharges determined after delivery has been made.

2. MISCELLANEOUS TRANSPORTATION REVENUE.

This account includes all amounts not otherwise provided for, earned by carrier for the transportation of goods.

II. REVENUE FROM OPERATIONS OTHER THAN TRANSPORTATION. 3. CUSTOM-HOUSE BROKERAGE FEES.

This account includes all earnings arising from the carrier's acting as customhouse broker or as agent for the clearing of baggage of passengers or others. The transportation charges arising from such clearing should not be included in this account, but should be credited under the head of "Express Revenue.''

4. ORDER AND COMMISSION DEPARTMENT.

This account includes earnings other than transportation charges received from the sale of goods consigned to or ordered by the carrier for sale. Also earnings (other than transportation) arising from the performance of commissions of various kinds, such as making purchases, filing papers, etc.

5. RENTS OF BUILDINGS AND OTHER PROPERTY.

This account includes revenues from rents of buildings, land, and other property owned when such property is used in connection with operations and the expense of maintaining and operating it can not be separated from the expense of that portion used by the carrier. This applies to such buildings and land as depot offices and grounds, general and other offices, rooms rented at stations, warehouses, docks, wharves, ferry landings, etc.

6. MONEY ORDERS-DOMESTIC.

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This account includes amounts earned from the sale of this form of sight or demand check or draft on the issuing company not otherwise provided for, when payable in the United States.

7. MONEY ORDERS-FOREIGN.

This account includes amounts earned from the sale of this form of check or draft when sold as payable outside the United States.

This account includes amounts earned from the sale of this form of draft on the issuing company when payable in the United States.

9. TRAVELER'S CHEQUES-FOREIGN.

This account includes amounts earned from the sale of this form of draft when sold as payable outside the United States.

10. "C. O. D." CHECKS.

This account includes amounts earned from the issuance of cashier's checks or money orders for the proceeds of collections made for shippers when the goods or collections are received by express, regularly waybilled, and the "C. O. D." checks are returned by United States or express mail.

This account includes earnings from this method of remittance when not properly accounted for on regular express waybills.

12. LETTERS OF CREDIT.

This account includes amounts earned by issuing letters of credit.

13. OTHER REVENUE-FINANCIAL DEPARTMENT.

This account includes amounts earned by issuing limited and unlimited checks and foreign remittance blanks, and by the payment of gas bills, exchange of foreign moneys, and all similar sources of revenue not otherwise provided for.

14. MISCELLANEOUS REVENUE.

This account includes earnings arising from operations not otherwise provided for, such as amounts paid by railroads for hauling mail between depots and postoffices, net amounts realized from sale of unclaimed goods; storage on unclaimed goods, etc.

EXPRESS PRIVILEGES-DR.

To this account should be charged all amounts paid to companies, firms, or individuals for the privilege of conducting an express business over their transportation lines.

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CLASSIFICATION

ог

EXPENDITURES FOR ROAD AND EQUIPMENT

AS PRESCRIBED BY THE

INTERSTATE COMMERCE

COMMISSION

IN ACCORDANCE WITH

SECTION 20 OF THE ACT TO REGULATE COMMERCE

FIRST REVISED ISSUE

E

At a General Session of the INTERSTATE COMMERCE COMMISSION, Held at its Office in Washnigton, D. C., on the 3d Day of June, 1907.

[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 Expenditures for Road and Equipment 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 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.

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It is further ordered, That the said Classification of Expenditures for Road and . Equipment with the text pertaining thereto 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 all accounts of expenditures for road and equipment in conformity therewith; and that a copy of such 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 said First Revised Issue of the Classification of Expenditures for Road and Equipment are, and by virtue of this order do become, the lawful rules according to which the said expenditures for road and equipment 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 accounts of expenditures for road and equipment 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 item of expenditure for road or equipment except in the manner and form in said First Revised 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 Revised [6 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 divisions, to its individual 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, 1908, 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, 1908, keep and maintain, in addition to the accounts of expenditures for road and equipment hereby prescribed, such portion or portions