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[Code of Federal Regulations]
[Title 49, Volume 8]
[Revised as of October 1, 2003]
[CITE: 49CFR1201]

[Page 8-11]
 

TITLE 49--TRANSPORTATION
CHAPTER X--SURFACE TRANSPORTATION BOARD, DEPARTMENT OF TRANSPORTATION 
PART 1201--RAILROAD COMPANIES, AND BRANCH LINE ACCOUNTING SYSTEM



                  Subpart A--Uniform System of Accounts

                    List of Instructions and Accounts

                         REGULATIONS PRESCRIBED

(i) Regulations prescribed.
(ii) Definitions.

                          GENERAL INSTRUCTIONS

1-1 Classification of carriers.
1-2 Classification of accounts.
1-3 Records.
1-4 Accounting period.
1-5 Accrual method of accounting.
1-6 Charges to be just and reasonable.
1-7 Changes in accounting estimates.
1-8 Accounting for computer systems and word processing costs.
1-9 Transactions with affiliated companies.
1-10 Accounting for income taxes.
1-11 Items in texts of accounts.
1-12 Distribution of pay and expenses of employees.
1-13 Payroll related expenses.
1-14 Submission of questions.
1-15 Transfers from government authorities.
1-16 Business entertainment expenses.
1-17 Disclosure guideline.
1-18 Distribution of expenses for material, tools, fuel, lubricants, 
          purchased services and general.

                   INSTRUCTIONS FOR PROPERTY ACCOUNTS

2-1 Items to be charged.
2-2 Minimum rule applicable to additions to property.
2-3 Land.
2-4 Structures.
2-5 Equipment.
2-6 Components of construction cost.
2-7 Additions to and retirements of property--General.
2-8 Additions to and retirements of units of property.
2-9 Additions and retirements of other than units of property.
2-10 Additions to and retirements of track.
2-11 Expenses in connection with additions and betterments.
2-12 Units of property rebuilt or converted.
2-13 Changes in line of road and relocation of yard tracks.
2-14 Track connections.
2-15 Merger, consolidation, and purchase of a railway operating entity 
          or system.
2-16 Reorganization of railway.
2-17 Construction projects in which governmental agencies, individuals, 
          or others, and the carrier participate.
2-18 Leased property improvements and retirements.
2-19 List of units of property.
2-20 Accounting for leases.
2-21 Freight train car repair costing.
2-22 Map specifications.
2-23 Accounting for engineering costs.
2-24 Accounting for other general expenditures.

                  INSTRUCTIONS FOR MAINTENANCE EXPENSES

3-1 Items to be charged.

                 INSTRUCTIONS FOR DEPRECIATION ACCOUNTS

4-1 Method.
4-2 Rates of depreciation.
4-3 Depreciation records to be kept.
4-4 Leased property--depreciation.
4-5 Jointly used property--depreciation.

           INSTRUCTIONS FOR INCOME AND BALANCE SHEET ACCOUNTS

5-1 Current assets.
5-2 Recorded value of securities owned.
5-3 Discounts, expenses, and premiums on debt.
5-4 Discount, premium, and assessment on capital stock.
5-5 Joint liabilities.
5-6 Contingencies.
5-7 Long-term obligations.

                   INSTRUCTIONS FOR CLEARING ACCOUNTS

6-1 Items to be charged.
6-2 Material and stationery store expenses.
6-3 Shop expenses.
6-4 Gravel and sand pits and quarries.
6-5 Power plant operations.

                            PROPERTY ACCOUNTS

                                  Road

0 Road.
2 Land for transportation purposes.
3 Grading.
4 Other right-of-way expenditures.
5 Tunnels and subways.
6 Bridges, trestles, and culverts.
7 Elevated structures.
8 Ties.
9 Rails and other track material.
11 Ballast.
13 Fences, snowsheds, and signs.
16 Station and office buildings.
17 Roadway buildings.
18 Water stations.
19 Fuel stations.
20 Shops and enginehouses.
22 Storage warehouses.
23 Wharves and docks.
24 Coal and ore wharves.
25 TOFC/COFC terminals.
26 Communication systems.
27 Signals and interlockers.
29 Power plants.

[[Page 9]]

31 Power-transmission systems.
35 Miscellaneous structures.
37 Roadway machines.
39 Public improvements; construction.
44 Shop machinery.
45 Power-plant machinery.

                                Equipment

50 Equipment.
52 Locomotives.
53 Freight-train cars.
54 Passenger-train cars.
55 Highway revenue equipment.
56 Floating equipment.
57 Work equipment.
58 Miscellaneous equipment.
59 Computer systems and word processing equipment.

                          General Expenditures

70 General expenditures.
76 Interest during construction.

                         Other Property Accounts

80 Other elements of investment.
90 Construction in progress.

                   RAILWAY OPERATING REVENUE ACCOUNTS

                     Transportation Revenue Accounts

100 Transportation; rail line.
101 Freight.
102 Passenger.
103 Passenger-related.
104 Switching.
105 Water transfers.
106 Demurrage.
110 Incidental.

                     Joint Facility Revenue Accounts

120 Joint facility.
121 Joint facility--credit.
122 Joint facility--debit.

                        OPERATING EXPENSE ACCOUNT

                 Operating Expense Accounts Explanations

100000 Personnel.
110000 Salaries and wages.
120000 Fringe benefits.
200000 Materiel.
210000 Materials, tools, supplies, fuels, lubricants.
300000 Purchased services.
310000 Lease rentals--Debit.
320000 Lease rentals--Credit.
330000 Joint facility rents--Debit.
340000 Joint facility rents--Credit.
350000 Other rents--Debit.
360000 Other rents--Credit.
370000 Joint facility--Debit.
380000 Joint facility--Credit.
390000 Repairs billed by others--Debit.
400000 Repairs billed to others--Credit.
410000 Other purchased services.
500000 Claims and insurance.
510000 Loss and damage claims.
520000 Other casualties.
530000 Insurance.
600000 General.
610000 Other expenses.
620000 Depreciation.
630000 Uncollectible accounts.
640000 Property taxes.
650000 Other taxes.

                             INCOME ACCOUNTS

                             Ordinary Items

501 Railway operating revenues.
502 Railway operating revenues--transfers from government authorities 
          for current operations.
503 Railway operating revenues--amortization of deferred transfers from 
          government authorities.
506 Revenues from property used in other than carrier operations.
510 Miscellaneous rent income.
512 Separately operated properties; profit.
513 Dividend income.
514 Interest income.
516 Income from sinking and other funds.
517 Release of premiums on funded debt.
518 Reimbursement received under contracts and agreements.
519 Miscellaneous income.
531 Railway operating expenses.
534 Expenses of property used in other than carrier operations.
544 Miscellaneous taxes.
545 Separately operated properties; loss.
546 Interest on funded debt.
547 Interest on unfunded debt.
548 Amortization of discount on funded debt.
549 Maintenance of investment organization.
550 Income transferred under contracts and agreements.
551 Miscellaneous income charges.
553 Uncollectible accounts.
555 Unusual or infrequent items (debit) credit.
556 Income taxes on ordinary income.
557 Provision for deferred taxes.
560 Income or loss from operations of discontinued segments.
562 Gain or loss on disposal of discontinued segments.
570 Extraordinary items (net).
590 Income taxes on extraordinary items.
591 Provision for deferred taxes--extraordinary items.
592 Cumulative effect of changes in accounting principles.

                       RETAINED EARNINGS ACCOUNTS

                                 Credit

601 Credit balance (at beginning of calendar year).

[[Page 10]]

601.5 Prior period adjustments to beginning retained earnings account.
602 Credit balance transferred from income.
603 Appropriations released.
606 Other credits to retained earnings.

                                  Debit

611 Debit balance (at beginning of calendar year).
612 Debit balance transferred from income.
616 Other debits to retained earnings.
620 Appropriations for sinking and other funds.
621 Appropriations for other purposes.
623 Dividends.

               GENERAL BALANCE SHEET ACCOUNTS EXPLANATIONS

                                 Assets

                             Current Assets

701 Cash.
702 Temporary cash investments.
703 Special deposits.
704 Loans and notes receivable.
705 Accounts receivable; interline and other balances.
706 Accounts receivable; customers.
707 Accounts receivable; other.
708 Interest and dividends receivable.
708.5 Receivables from affiliated companies.
709 Accrued accounts receivable.
709.5 Allowance for uncollectible accounts.
710 Working funds.
711 Prepayments.
712 Material and supplies.
713 Other current assets.
714 Deferred income tax debits.

                              Special Funds

715 Sinking funds.
716 Capital funds.
717 Other funds.

                               Investments

721 Investments and advances; affiliated companies.
721.5 Adjustments; investments and advances--affiliated companies.
722 Other investments and advances.
723 Adjustments; other investments and advances.
724 Allowance for net unrealized loss on noncurrent marketable equity 
          securities--Cr.

                            Tangible Property

731 Road and equipment property.
732 Improvements on leased property.
733 Accumulated depreciation; improvements on leased property.
734 Accumulated amortization; improvements on leased property--defense 
          projects.
735 Accumulated depreciation; road and equipment property.
736 Accumulated amortization; road and equipment property--defense 
          project.
737 Property used in other than carrier operations.
738 Accumulated depreciation; property used in other than carrier 
          operations.

                           Intangible Property

739 Organization expenses.

                    Other Assets and Deferred Debits

741 Other assets.
743 Other deferred debits.
744 Accumulated deferred income tax debits.

                  Liabilities and Shareholders' Equity

                           Current Liabilities

751 Loans and notes payable.
752 Accounts payable; interline and other balances.
753 Audited accounts and wages payable.
754 Accounts payable; other.
755 Interest payable.
756 Dividends payable.
757 Payables to affiliated companies.
759 Accrued accounts payable.
760 Federal income taxes accrued.
761 State and other income taxes accrued.
761.5 Other taxes accrued.
762 Deferred income tax credits.
763 Other current liabilities.
764 Equipment obligations and other long-term debt due within one year.

                    Long-Term Debt Due After One Year

765 Funded debt unmatured.
766 Equipment obligations.
766.5 Capitalized lease obligations.
767 Receivers' and trustees' securities.
768 Debt in default.
769 Accounts payable; affiliated companies.
770.1 Unamortized debt discount.
770.2 Unamortized premium on debt.

                       Other Long-Term Liabilities

771 Accrued liability; pension and welfare.
772 Accrued liability; leased property.
774 Accrued liability; casualty and other claims.
775 Other accrued liabilities.
781 Interest in default.
782 Other liabilities.
783 Deferred revenues--transfers from government authorities.

                            Deferred Credits

784 Other deferred credits.
786 Accumulated deferred income tax credits.

                          Shareholders' Equity

791 Capital stock.

[[Page 11]]

792 Capital stock to be distributed.
793 Discount on capital stock.
794 Premiums and assessments on capital stock.
795 Other capital.
797 Retained earnings; appropriated.
798 Retained earnings; unappropriated.
798.1 Net unrealized loss on noncurrent marketable securities.
798.5 Treasury stock

                            Conversion Tables

                Subpart B--Branch Line Accounting System

900 Definitions.
910 Purpose and scope.
920 Collection of data.
930 Publication of data.
940 Annual branch line report.
950 Text and chart of accounts.

Appendix I to Part 1201-- Certification of Branch Line Accounting System 
          Records

    Authority: 5 U.S.C. 553 and 49 U.S.C. 11142 and 11164.

                  Subpart A--Uniform System of Accounts

    Source: 42 FR 35017, July 7, 1977, unless otherwise noted.

                    List of Instructions and Accounts



[Page 139-164]
 
 
                Subpart B--Branch Line Accounting System

900 Definitions.
    Unless otherwise required by context, the following definitions 
apply in this subpart:
    Account means an account in the STB's Uniform System of Accounts 
(USOA), for Railroad companies (49 CFR Part 1201, Subpart A).
    IC Act means the Interstate Commerce Act (49 U.S.C. 1 et seq.), as 
amended.
    Branch Line or Branch means a rail line or segment of line which (a) 
has been designated on a transportation system diagram in categories 
(1), (2), (3), or (4) (49 CFR 1152.10(b) (1), (2), (3), (4)); or (b) is 
the subject of a directed service order under section 304(d)(3) of the 
3R Act; or (c) is the subject of a rail continuation service agreement 
entered into prior to the designation of the line on a system diagram.
    STB or Board means the Surface Transportation Board.
    Designated State agency means the instrumentality created by a State 
or designated by appropriate authority to administer or coordinate its 
State rail plan as required by section 5(j)(2) of the Department of 
Transportation Act (90 Stat. 131) or section 402(c)(1)(A) of the 3R Act 
(87 Stat. 985) or regulations promulgated pursuant thereto.
    Railroad means a common carrier by railroad, as defined in section 
1(3) of the Interstate Commerce Act (49 U.S.C. 1(3)).
    3R Act means the Regional Rail Reorganization Act of 1973, Pub. L. 
93-236, 87 Stat. 985, as amended.
    4R Act means the Railroad Revitalization and Regulatory Reform Act 
of 1976, Pub. L. 94-210, 90 Stat. 31.
    XX, when used in place of digits in a six-digit account number, 
means that all accounts containing the remaining four-digits are 
included. Example: 11-21-XX refers to all salary and wage accounts for 
locomotives because 11 designates salaries and wages and 21 designates 
locomotives. Thus, 11-21-XX includes all of the following accounts: 11-
21-01; 11-21-40; 11-21-48; 11-21-39; and 11-21-99. Similarly, XX-31-67 
means all accounts containing 31 (train operations) and 67 (locomotive 
fuel).

[43 FR 1733, Jan. 11, 1978, as amended at 47 FR 49596, Nov. 1, 1982; 67 
FR 57533, Sept. 11, 2002]
910 Purpose and scope.
    Section 205(e)(1)(A) of the 3R Act directs the office to issue 
regulations which will permit the collection and publication by the 
Consolidated Rail Corp. (ConRail), or by profitable railroads of 
information necessary to determine accurately the revenues attributable, 
avoidable costs, and service units of light-density lines scheduled for 
abandonment. This accurate information is intended to facilitate the 
determination of the revenues and avoidable costs in abandonment 
proceedings and in potential offers of subsidy. This information is 
intended to be compatible with the Regional Subsidy Standards, for those 
lines which were not conveyed to ConRail under the final system plan and 
with the National Subsidy Standards (49 CFR Part 1152, Subpart D), for 
all other lines. The purpose of the Branch Line Accounting System 
regulations is to specify an accounting system for the collection and 
publication of this information.

[43 FR 1733, Jan. 11, 1978, as amended at 47 FR 49596, Nov. 1, 1982; 67 
FR 57533, Sept. 11, 2002]
920 Collection of data.
    (a) Lines for which data collection is required. The railroad shall 
collect data on all branch lines which meet the criteria listed in 
paragraphs 1 through 4 below. The data to be collected are specified in 
section 920(b).
    (1) Branch lines in categories (1), (2), and (3) on the System 
Diagram Map include, respectively, lines for which a carrier intends to 
file an abandonment application within three years, lines which the 
carrier has under study and are potentially subject to abandonment, and 
lines for which an abandonment application is pending before the Board. 
The collection of data on such lines shall commence on the first day of 
the month after the line has been designated in one of the categories 
and will continue so long as the branch line is retained in one of these 
categories. The assignment and apportionment

[[Page 140]]

methodology set forth in Part 1152, Subchapter B (National Subsidy 
Standards), shall be applied.
    (2) For branch lines operated under an order directing service, 
under section 304(d)(3) of the 3R Act, data shall be collected from the 
effective date of the order until the order is withdrawn.
    (3) For branch lines operated under a rail service continuation 
agreement under section 1a(6)(a) of the IC Act, data shall be collected 
from the effective date of the agreement until the termination of the 
agreement. The assignment and apportionment methodology set forth in 
Part 1152, Subchapter B (National Subsidy Standards), shall be applied.
    (4) For branch lines operated under a rail service continuation 
agreement under section 304 of the 3R Act, data collection shall 
commence on the effective date of the agreement and shall continue until 
the termination date of the agreement.
    (b) Data to be collected. The data collected shall include the items 
of revenue, expense, and service units which are specified in 49 CFR 
1152, as described in the account texts listed in section 950. The 
format for presentation of these data is specified in section 940.

[43 FR 1733, Jan. 11, 1978, as amended at 47 FR 49596, Nov. 1, 1982; 67 
FR 57533, Sept. 11, 2002]
930 Publication of data.
    (a) General. The railroad shall file on or before June 30 of each 
calendar year the certification included in these regulations as 
Appendix I. The railroad shall include a description of each branch line 
using the format set forth in Appendix I of these regulations. The 
description of each branch line requires the same data as that submitted 
under 49 CFR 1152.11. This section prescribes the branch line 
information required in conjunction with the system diagram maps 
specifying the line's designation, states and counties traversed, 
delineation of mileposts, and location of agency and terminal stations.
    (b) [Reserved]
    (c) Access to records. The records, accounts, working papers, and 
other documents reflecting the revenues, cost, and service unit data of 
each branch line for which the railroad must maintain data shall be made 
available for inspection and examination by the Board and, for lines 
situated within its State, by the designated State agency at a time and 
place mutually agreeable to the parties. The railroad shall also 
reproduce such rec ords for the designated State agency, provided the 
agency pays the reasonable cost thereof.
    (d) Waivers and modifications. The STB's Office of Economics, 
Environmental Analysis, and Administration may, with respect to 
individual requests, upon good cause shown, waive or modify any 
requirement of this section not required by law.

[43 FR 1733, Jan. 11, 1978, as amended at 44 FR 9730, Feb. 14, 1979; 47 
FR 49596, Nov. 1, 1982; 67 FR 57533, Sept. 11, 2002]
940 Annual branch line report.
    This section specifies the format in which the data collected for 
each branch line shall be maintained. Definitions of each account are 
presented in section 950.

------------------------------------------------------------------------
                  (A) Attributable revenue                      Amount
------------------------------------------------------------------------
101 Freight.................................................  ..........
104 Switching...............................................  ..........
105 Water transfers.........................................  ..........
106 Demurrage...............................................  ..........
110 Incidental..............................................  ..........
121 Joint facility--credit..................................  ..........
122 Joint facility--debit...................................  ..........
506 Revenue from property used in other than carrier          ..........
 operations.................................................
510 Miscellaneous rent income...............................  ..........
519 Miscellaneous income....................................  ..........
599 Subsidy payments from preexisting contracts.............  ..........
                                                             ===========
 Total attributable revenues................................  ..........
------------------------------------------------------------------------


[[Page 141]]


                                          (B) On-Branch Avoidable Costs
----------------------------------------------------------------------------------------------------------------
                                                                                     Freight
                                                                ------------------------------------------------
                                                                              Material,
                                                                                tools,
                         Line item--(a)                           Salaries    supplies,    Purchased   General--
                                                                 and wages--  fuels, and  services--      (e)
                                                                     (b)     lubricants--     (d)
                                                                                 (c)
----------------------------------------------------------------------------------------------------------------
(1) Actual or apportioned expense accounts:
 Way and structures: Administration:
  001 Track....................................................  ..........  ...........  ..........  ..........
  002 Bridge and Building......................................  ..........  ...........  ..........  ..........
  003 Signal...................................................  ..........  ...........  ..........  ..........
  004 Communication............................................  ..........  ...........  ..........  ..........
  005 Other....................................................  ..........  ...........  ..........  ..........
 Repair and maintenance:
  006 Roadway--Running.........................................  ..........  ...........  ..........  ..........
  007 Roadway--Switching.......................................  ..........  ...........  ..........  ..........
  008 Tunnels and Subways--Running.............................  ..........  ...........  ..........  ..........
  009 Tunnels and Subways--Switching...........................  ..........  ...........  ..........  ..........
  010 Bridges and Culverts--Running............................  ..........  ...........  ..........  ..........
  011 Bridges and Culverts--Switching..........................  ..........  ...........  ..........  ..........
  012 Ties--Running............................................         N/A  ...........         N/A         N/A
  013 Ties--Switching..........................................         N/A  ...........         N/A         N/A
  014 Rail--Running............................................         N/A  ...........         N/A         N/A
  015 Rail--Switching..........................................         N/A  ...........         N/A         N/A
  016 Other Track Material--Running............................         N/A  ...........         N/A         N/A
  017 Other Track Material--Switching..........................         N/A  ...........         N/A         N/A
  018 Ballast--Running.........................................         N/A  ...........         N/A         N/A
  019 Ballast--Switching.......................................         N/A  ...........         N/A         N/A
  020 Track Laying and Surfacing--Running......................  ..........  ...........  ..........  ..........
  021 Track Laying and Surfacing--Switching....................  ..........  ...........  ..........  ..........
  022 Road Property Damaged--Running...........................  ..........  ...........  ..........  ..........
  023 Road Property Damaged--Switching.........................  ..........  ...........  ..........  ..........
  024 Road Property Damaged--Other.............................  ..........  ...........  ..........  ..........
  025 Signals and Interlockers--Running........................  ..........  ...........  ..........  ..........
  026 Signals and Interlockers--Switching......................  ..........  ...........  ..........  ..........
  027 Communications Systems...................................  ..........  ...........  ..........  ..........
  028 Electric Power Systems...................................  ..........  ...........  ..........  ..........
  029 Highway Grade Crossings--Running.........................  ..........  ...........  ..........  ..........
  030 Highway Grade Crossings--Switching.......................  ..........  ...........  ..........  ..........
  031 Station and Office Buildings.............................  ..........  ...........  ..........  ..........
  032 Shop Buildings--Locomotives..............................  ..........  ...........  ..........  ..........
  033 Shop Buildings--Freight Cars.............................  ..........  ...........  ..........  ..........
  034 Shop Buildings--Other Equipment..........................  ..........  ...........  ..........  ..........
  101 Locomotive Servicing Facilities..........................  ..........  ...........  ..........  ..........
  102 Miscellaneous Buildings and Structures...................  ..........  ...........  ..........  ..........
  103 Coal Terminals...........................................  ..........  ...........  ..........  ..........
  104 Ore Terminals............................................  ..........  ...........  ..........  ..........
  105 Other Marine Terminals...................................  ..........  ...........  ..........  ..........
  106 TOFC/COFC--Terminals.....................................  ..........  ...........  ..........  ..........
  107 Motor Vehicle Loading and Distribution Facilities........  ..........  ...........  ..........  ..........
  108 Facilities for Other Specialized Service Operations......  ..........  ...........  ..........  ..........
  109 Roadway Machines.........................................  ..........  ...........  ..........  ..........
  110 Small Tools and Supplies.................................  ..........  ...........  ..........  ..........
  111 Snow Removal.............................................  ..........  ...........  ..........  ..........
  112 Fringe Benefits--Running.................................         N/A          N/A         N/A  ..........
  113 Fringe Benefits--Switching...............................         N/A          N/A         N/A  ..........
  114 Fringe Benefits--Other...................................         N/A          N/A         N/A  ..........
  115 Casualties and Insurance--Running........................         N/A          N/A         N/A  ..........
  116 Casualties and Insurance--Switching......................         N/A          N/A         N/A  ..........
  117 Casualties and Insurance--Other..........................         N/A          N/A         N/A  ..........
  118 Lease Rentals--Debit--Running............................         N/A          N/A  ..........         N/A
  119 Lease Rentals--Debit--Switching..........................         N/A          N/A  ..........         N/A
  120 Lease Rentals--Debit--Other..............................         N/A          N/A  ..........         N/A
  121 Lease Rentals--(Credit)--Running.........................         N/A          N/A  ..........         N/A
  122 Lease Rentals--(Credit)--Switching.......................         N/A          N/A  ..........         N/A
  123 Lease Rentals--(Credit)--Other...........................         N/A          N/A  ..........         N/A
  124 Joint Facility Rent--Debit--Running......................         N/A          N/A  ..........         N/A
  125 Joint Facility Rent--Debit--Switching....................         N/A          N/A  ..........         N/A
  126 Joint Facility Rent--Debit--Other........................         N/A          N/A  ..........         N/A
  127 Joint Facility Rent--(Credit)--Running...................         N/A          N/A  ..........         N/A
  128 Joint Facility Rent--(Credit)--Switching.................         N/A          N/A  ..........         N/A
  129 Joint Facility Rent--(Credit)--Other.....................         N/A          N/A  ..........         N/A
  130 Other Rents--Debit--Running..............................         N/A          N/A  ..........         N/A

[[Page 142]]


  131 Other Rents--Debit--Switching............................         N/A          N/A  ..........         N/A
  132 Other Rents--Debit--Other................................         N/A          N/A  ..........         N/A
  133 Other Rents--(Credit)--Running...........................         N/A          N/A  ..........         N/A
  134 Other Rents--(Credit)--Switching.........................         N/A          N/A  ..........         N/A
  135 Other Rents--(Credit)--Other.............................         N/A          N/A  ..........         N/A
  136 Depreciation--Running....................................         N/A          N/A         N/A  ..........
  137 Depreciation--Switching..................................         N/A          N/A         N/A  ..........
  138 Depreciation--Other......................................         N/A          N/A         N/A  ..........
  139 Joint Facility--Debit--Running...........................         N/A          N/A  ..........         N/A
  140 Joint Facility--Debit--Switching.........................         N/A          N/A  ..........         N/A
  141 Joint Facility--Debit--Other.............................         N/A          N/A  ..........         N/A
  142 Joint Facility--(Credit)--Running........................         N/A          N/A  ..........         N/A
  143 Joint Facility--(Credit)--Switching......................         N/A          N/A  ..........         N/A
  144 Joint Facility--(Credit)--Other..........................         N/A          N/A  ..........         N/A
  145 Dismantling Retired Road Property--Running...............  ..........  ...........  ..........  ..........
  146 Dismantling Retired Road Property--Switching.............  ..........  ...........  ..........  ..........
  147 Dismantiling Retired Road Property--Other................  ..........  ...........  ..........  ..........
  148 Other--Running...........................................  ..........  ...........  ..........  ..........
  149 Other--Swtiching.........................................  ..........  ...........  ..........  ..........
  150 Other--Other.............................................  ..........  ...........  ..........  ..........
  151 Total Way and Structures.................................  ..........  ...........  ..........  ..........
 Equipment: Locomotives:
  201 Administration...........................................  ..........  ...........  ..........  ..........
  202 Repair and Maintenance...................................  ..........  ...........  ..........  ..........
  203 Machinery Repair.........................................  ..........  ...........  ..........  ..........
  204 Equipment Damaged........................................  ..........  ...........  ..........  ..........
  205 Fringe Benefits..........................................         N/A          N/A         N/A  ..........
  206 Other Casualties and Insurance...........................         N/A          N/A         N/A  ..........
  207 Lease Rentals--Debit.....................................         N/A          N/A  ..........         N/A
  208 Lease Rentals--(Credit)..................................         N/A          N/A  ..........         N/A
  209 Joint Facility Rent--Debit...............................         N/A          N/A  ..........         N/A
  210 Joint Facility Rent--(Credit)............................         N/A          N/A  ..........         N/A
  211 Other Rents--Debit.......................................         N/A          N/A  ..........         N/A
  212 Other Rents--(Credit)....................................         N/A          N/A  ..........         N/A
  213 Depreciation.............................................         N/A          N/A         N/A  ..........
  214 Joint Facility--Debit....................................         N/A          N/A  ..........         N/A
  215 Joint Facility--(Credit).................................         N/A          N/A  ..........         N/A
  216 Repairs Billed to Others--(Credit).......................         N/A          N/A  ..........         N/A
  217 Dismantling Retired Property.............................  ..........  ...........  ..........  ..........
  218 Other....................................................  ..........  ...........  ..........  ..........
  219 Total Locomotives........................................  ..........  ...........  ..........  ..........
 Freight cars:
  220 Administration...........................................  ..........  ...........  ..........  ..........
  221 Repair and Maintenance...................................  ..........  ...........  ..........  ..........
  222 Machinery Repair.........................................  ..........  ...........  ..........  ..........
  223 Equipment Damaged........................................  ..........  ...........  ..........  ..........
  224 Fringe Benefits..........................................         N/A          N/A         N/A  ..........
  225 Other Casualties and Insurance...........................         N/A          N/A         N/A  ..........
  226 Lease Rentals--Debit.....................................         N/A          N/A  ..........         N/A
  227 Lease Rentals--(Credit)..................................         N/A          N/A  ..........         N/A
  228 Joint Facility Rent--Debit...............................         N/A          N/A  ..........         N/A
  229 Joint Facility Rent--(Credit)............................         N/A          N/A  ..........         N/A
  230 Other Rents--Debit.......................................         N/A          N/A  ..........         N/A
  231 Other Rents--(Credit)....................................         N/A          N/A  ..........         N/A
  232 Depreciation.............................................         N/A          N/A         N/A  ..........
  233 Joint Facility--Debit....................................         N/A          N/A  ..........         N/A
  234 Joint Facility--(Credit).................................         N/A          N/A  ..........         N/A
  235 Repairs Billed to Others--(Credit).......................         N/A          N/A  ..........         N/A
  236 Dismantling Retired Property.............................  ..........  ...........  ..........  ..........
  237 Other....................................................  ..........  ...........  ..........  ..........
  238 Total Freight Cars.......................................  ..........  ...........  ..........  ..........
 Other Equipment:
  301 Administration...........................................  ..........  ...........  ..........  ..........
 Repair and Maintenance:
  302 Trucks, Trailers, and Containers--Revenue Service........  ..........  ...........  ..........  ..........
  303 Floating Equipment--Revenue Service......................  ..........  ...........  ..........  ..........
  304 Floating and Other Revenue Equipment.....................  ..........  ...........  ..........  ..........

[[Page 143]]


  305 Computers and Data Processing Systems....................  ..........  ...........  ..........  ..........
  306 Machinery................................................  ..........  ...........  ..........  ..........
  307 Work and Other Non-Revenue Equipment.....................  ..........  ...........  ..........  ..........
  308 Equipment Damaged........................................  ..........  ...........  ..........  ..........
  309 Fringe Benefits..........................................         N/A          N/A         N/A  ..........
  310 Other Casualties and Insurance...........................         N/A          N/A         N/A  ..........
  311 Lease Rentals--Debit.....................................         N/A          N/A  ..........         N/A
  312 Lease Rentals--(Credit)..................................         N/A          N/A  ..........         N/A
  313 Joint Facility Rent--Debit...............................         N/A          N/A  ..........         N/A
  314 Joint Facility Rent--(Credit)............................         N/A          N/A  ..........         N/A
  315 Other Rents--Debit.......................................         N/A          N/A  ..........         N/A
  316 Other Rents--(Credit)....................................         N/A          N/A  ..........         N/A
  317 Depreciation.............................................         N/A          N/A         N/A  ..........
  318 Joint Facility--Debit....................................         N/A          N/A  ..........         N/A
  319 Joint Facility--(Credit).................................         N/A          N/A  ..........         N/A
  320 Repairs Billed to Others--(Credit).......................  ..........  ...........  ..........  ..........
  321 Dismantling Retired Property.............................  ..........  ...........  ..........  ..........
  322 Other....................................................  ..........  ...........  ..........  ..........
  323 Total Other Equipment....................................  ..........  ...........  ..........  ..........
  324 Total Equipment..........................................  ..........  ...........  ..........  ..........
 Transportation: Train operations:
  401 Administration...........................................  ..........  ...........  ..........  ..........
  402 Engine Crews.............................................  ..........  ...........  ..........  ..........
  403 Train Crews..............................................  ..........  ...........  ..........  ..........
  404 Dispatching Trains.......................................  ..........  ...........  ..........  ..........
  405 Operating Signals and Interlockers.......................  ..........  ...........  ..........  ..........
  406 Operating Drawbridges....................................  ..........  ...........  ..........  ..........
  407 Highway Crossing Protection..............................  ..........  ...........  ..........  ..........
  408 Train Inspection and Lubrication.........................  ..........  ...........  ..........  ..........
  409 Locomotive Fuel..........................................  ..........  ...........  ..........  ..........
  410 Electric Power Purchased or Produced for Motive Power....  ..........  ...........  ..........  ..........
  411 Servicing Locomotives....................................  ..........  ...........  ..........  ..........
  412 Freight Lost or Damaged--Solely Related..................         N/A          N/A         N/A  ..........
  413 Clearing Wrecks..........................................  ..........  ...........  ..........  ..........
  414 Fringe Benefits..........................................         N/A          N/A         N/A  ..........
  415 Other Casualties and Insurance...........................         N/A          N/A         N/A  ..........
  416 Joint Facility--Debit....................................         N/A          N/A  ..........         N/A
  417 Joint Facility--(Credit).................................         N/A          N/A  ..........          NA
  418 Other....................................................  ..........  ...........  ..........  ..........
  419 Total Train Operations...................................  ..........  ...........  ..........  ..........
 Yard Operations:
  420 Administration...........................................  ..........  ...........  ..........  ..........
  421 Switch Crews.............................................  ..........  ...........  ..........  ..........
  422 Controlling Operations...................................  ..........  ...........  ..........  ..........
  423 Yard and Terminal Clerical...............................  ..........  ...........  ..........  ..........
  424 Operating Switches, Signals Retarders and Humps..........  ..........  ...........  ..........  ..........
  425 Locomotive Fuel..........................................  ..........  ...........  ..........  ..........
  426 Electric Power Purchased or Produced for Motive Power....  ..........  ...........  ..........  ..........
  427 Servicing Locomotives....................................  ..........  ...........  ..........  ..........
  428 Freight Lost or Damaged--Solely Related..................         N/A          N/A         N/A  ..........
  429 Clearing Wrecks..........................................  ..........  ...........  ..........  ..........
  430 Fringe Benefits..........................................         N/A          N/A         N/A  ..........
  431 Other Casualties and Insurance...........................         N/A          N/A         N/A  ..........
  432 Joint Facility--Debit....................................         N/A          N/A  ..........         N/A
  433 Joint Facility--(Credit).................................         N/A          N/A  ..........         N/A
  434 Other....................................................  ..........  ...........  ..........  ..........
  435 Total Yard Operations....................................  ..........  ...........  ..........  ..........
 Train and Yard Operations Common:
  501 Cleaning Car Interiors...................................  ..........  ...........  ..........         N/A
  502 Adjusting and Transferring Loads.........................  ..........  ...........  ..........         N/A
  503 Car Loading Devices and Grain Doors......................  ..........  ...........  ..........         N/A
  504 Freight Lost or Damaged--all other.......................         N/A          N/A         N/A  ..........
  505 Fringe Benefits..........................................         N/A          N/A         N/A  ..........
  506 Total Train and Yard Operations Common...................  ..........  ...........  ..........  ..........
 Specialized Service Operations:
  507 Administration...........................................  ..........  ...........  ..........  ..........
  508 Pickup and Delivery and Marine Line Haul.................  ..........  ...........  ..........  ..........

[[Page 144]]


  509 Loading and Unloading and Local Marine...................  ..........  ...........  ..........  ..........
  510 Protection Services......................................  ..........  ...........  ..........  ..........
  511 Freight Lost or Damaged--Solely Related..................         N/A          N/A         N/A  ..........
  512 Fringe Benefits..........................................         N/A          N/A         N/A  ..........
  513 Casualties and Insurance.................................         N/A          N/A         N/A  ..........
  514 Joint Facility--Debit....................................         N/A          N/A  ..........         N/A
  515 Joint Facility--(Credit).................................         N/A          N/A  ..........         N/A
  516 Other....................................................  ..........  ...........  ..........  ..........
  517 Total Specialized Services Operations....................  ..........  ...........  ..........  ..........
 Administrative Support Operations:
  518 Administration...........................................  ..........  ...........  ..........  ..........
  519 Employees Performing Clerical and Accounting Functions...  ..........  ...........  ..........  ..........
  520 Communication Systems Operation..........................  ..........  ...........  ..........  ..........
  521 Loss and Damage Claims Processing........................  ..........  ...........  ..........  ..........
  522 Fringe Benefits..........................................         N/A          N/A         N/A  ..........
  523 Casualties and Insurance.................................         N/A          N/A         N/A  ..........
  524 Joint Facility--Debit....................................         N/A          N/A  ..........         N/A
  525 Joint Facility--(Credit).................................         N/A          N/A  ..........         N/A
  526 Other....................................................  ..........  ...........  ..........  ..........
  527 Total Administrative Support Operations..................  ..........  ...........  ..........  ..........
  528 Total transportation.....................................  ..........  ...........  ..........  ..........
 General and Administrative:
  601 Officers--General Administration.........................  ..........  ...........  ..........  ..........
  602 Accounting, Auditing and Finance.........................  ..........  ...........  ..........  ..........
  603 Management Services and Data Processing..................  ..........  ...........  ..........  ..........
  604 Marketing................................................  ..........  ...........  ..........  ..........
  605 Sales....................................................  ..........  ...........  ..........  ..........
  606 Industrial Development...................................  ..........  ...........  ..........  ..........
  607 Personnel and Labor Relations............................  ..........  ...........  ..........  ..........
  608 Legal and Secretarial....................................  ..........  ...........  ..........  ..........
  609 Public Relations and Advertising.........................  ..........  ...........  ..........  ..........
  610 Research and Development.................................  ..........  ...........  ..........  ..........
  611 Fringe Benefits..........................................         N/A          N/A         N/A  ..........
  612 Casualties and Insurance.................................         N/A          N/A         N/A  ..........
  613 Writedown of Uncollectible Accounts......................         N/A          N/A         N/A  ..........
  614 Property Taxes...........................................         N/A          N/A         N/A  ..........
  615 Other Taxes Except on Corporate Income or Payrolls.......         N/A          N/A         N/A  ..........
  616 Joint Facility--Debit....................................         N/A          N/A  ..........         N/A
  617 Joint Facility--(Credit).................................         N/A          N/A  ..........         N/A
  618 Other....................................................  ..........  ...........  ..........  ..........
  619 Total General and Administrative.........................  ..........  ...........  ..........  ..........
  620 Total Carrier Operating Expenses.........................  ..........  ...........  ..........  ..........
----------------------------------------------------------------------------------------------------------------


------------------------------------------------------------------------
                                                                Amount
------------------------------------------------------------------------
(2) Other Computed Cost Elements:
  651 Locomotives return on investment......................  ..........
  652 Freight train car costs...............................  ..........
   01 Per day costs.........................................  ..........
   02 Mileage costs.........................................  ..........
  654 Rehabilitation........................................  ..........
  664 Deadheading, taxi and hotel costs.....................  ..........
   01 Deadheading...........................................  ..........
   02 Taxi..................................................  ..........
   03 Hotel.................................................  ..........
  665 Overhead movement costs...............................  ..........
   01 Transportation........................................  ..........
   02 Equipment.............................................  ..........
   03 Freight train cars--mileage portion...................  ..........
   Total Computed On-Branch Costs...........................  ..........
(3) Off-Branch Avoidable Costs:
  661 Terminal Costs........................................  ..........
   01 Modified terminal costs...............................  ..........
   02 Normal terminal costs.................................  ..........
   03 Interchange costs.....................................  ..........
  662 Freight train car costs...............................  ..........

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  663 Freight train revenue ton-mile costs..................  ..........
 Total Off-Branch Avoidable Costs...........................  ..........
(4) All Other Avoidable Costs:
  671 Working capital.......................................  ..........
  672 Required capital expenditures.........................  ..........
  673 Deferred maintenance..................................  ..........
  674 Current cost of freight train cars, locomotives, and    ..........
   other equipment..........................................
  675 Foregone tax benefits.................................  ..........
  676 Administrative costs..................................  ..........
  677 Deferred subsidy payment costs........................  ..........
  678 Casualty reserve expenses.............................  ..........
 Total, all other avoidable costs...........................  ..........
  681 Reasonable return on the value of property............  ..........
  682 Management fee........................................  ..........
(5) Total of avoidable costs, reasonable return and                    $
 management fee.............................................
                                                             -----------
------------------------------------------------------------------------


                            (C) Service Units
------------------------------------------------------------------------
                                                  Direct on-   Overhead
                                                    branch     movement
------------------------------------------------------------------------
(1) On-Branch Service Units--Freight-Car
 Accounts:
 821 Freight train car miles (loaded and empty):
  01 Box--Plain 40 foot.........................  ..........  ..........
  02 Box--Plain 50 foot or longer...............  ..........  ..........
  03 Box--Equipped..............................  ..........  ..........
  04 Gondola--Plain.............................  ..........  ..........
  05 Gondola--Equipped..........................  ..........  ..........
  06 Hopper--Covered............................  ..........  ..........
  07 Hopper--Open top--General Service..........  ..........  ..........
  08 Hopper--Open top--Special Service..........  ..........  ..........
  09 Refrigerator--Mechanical...................  ..........  ..........
  10 Refrigerator--Nonmechanical................  ..........  ..........
  11 Flat--TOFC/COFC............................  ..........  ..........
  12 Flat--Multi-level..........................  ..........  ..........
  13 Flat--General Service......................  ..........  ..........
  14 Flat--Other................................  ..........  ..........
  15 All other cars.............................  ..........  ..........
 823 Freight-train Car-days (loaded and empty):
  01 Box--Plain 40 foot.........................  ..........  ..........
  02 Box--Plain 50 foot or longer...............  ..........  ..........
  03 Box--Equipped..............................  ..........  ..........
  04 Gondola--Plain.............................  ..........  ..........
  05 Gondola--Equipped..........................  ..........  ..........
  06 Hopper--Covered............................  ..........  ..........
  07 Hopper--Open top--General Service..........  ..........  ..........
  08 Hopper--Open top--Special Service..........  ..........  ..........
  09 Refrigerator--Mechanical...................  ..........  ..........
  10 Refrigerator--Nonmechanical................  ..........  ..........
  11 Flat--TOFC/COFC............................  ..........  ..........
  12 Flat--Multi-level..........................  ..........  ..........
  13 Flat--General Service......................  ..........  ..........
  14 Flat--Other................................  ..........  ..........
  15 All other cars.............................  ..........  ..........
------------------------------------------------------------------------


------------------------------------------------------------------------
                                      Total off-   Overhead    Net off-
                                        branch     movement     branch
------------------------------------------------------------------------
      Locomotive-Mile Accounts
  813 Road locomotive unit miles....  ..........  ..........  ..........
  841 Road diesel locomotive gross    ..........  ..........  ..........
   ton-miles........................
  842 Road electric locomotive gross  ..........  ..........  ..........
   ton-miles........................
    Locomotive Unit Hour Accounts
  832 Road locomotive unit hours....  ..........  ..........  ..........
  833 Road diesel locomotive unit     ..........  ..........  ..........
   hours............................
  834 Road electric locomotive unit   ..........  ..........  ..........
   hours............................
  835 Yard locomotive unit hours....  ..........  ..........  ..........
  836 Yard diesel locomotive unit     ..........  ..........  ..........
   hours............................
  837 Yard electric locomotive unit   ..........  ..........  ..........
   hours............................
     Rented or Leased Equipment
  851 Freight train car-days........  ..........  ..........  ..........
  852 Floating equipment car-days...  ..........  ..........  ..........

[[Page 146]]


  855 Locomotive days...............  ..........  ..........  ..........
             Train hours
  861 Train hours...................  ..........  ..........  ..........
------------------------------------------------------------------------


------------------------------------------------------------------------
                                      Total off-   Overhead    Net off-
                                        branch     movement     branch
------------------------------------------------------------------------
(2) Off-Branch Service Units--Car-
 Mile Accounts:
 822 Freight train loaded car-miles
 by car type:
  01 Box--General service--           ..........  ..........  ..........
   unequipped.......................
  02 Box--General service--equipped.  ..........  ..........  ..........
  03 Box--Special service...........  ..........  ..........  ..........
  04 Gondola--General service.......  ..........  ..........  ..........
  05 Gondola--Special service.......  ..........  ..........  ..........
  06 Hopper--open--General service..  ..........  ..........  ..........
  07 Hopper--open--Special service..  ..........  ..........  ..........
  08 Hopper--covered................  ..........  ..........  ..........
  09 Stock..........................  ..........  ..........  ..........
  10 Flat--General service..........  ..........  ..........  ..........
  11 Flat--Special service..........  ..........  ..........  ..........
  12 Flat--TOFC.....................  ..........  ..........  ..........
  13 Autorack.......................  ..........  ..........  ..........
  14 Refrigerator--Meat mechanical..  ..........  ..........  ..........
  15 Refrigerator--Other mechanical.  ..........  ..........  ..........
  16 Refrigerator--Meat               ..........  ..........  ..........
   nonmechanical....................
  17 Refrigerator--Other              ..........  ..........  ..........
   nonmechanical....................
  18 Tank 9,999 gallons and under...  ..........  ..........  ..........
  19 Tank 10,000--18,999 gal........  ..........  ..........  ..........
  20 Tank 19,000--21,999 gal........  ..........  ..........  ..........
  21 Tank 22,000--27,999 gal........  ..........  ..........  ..........
  22 Tank 28,000--31,999 gal........  ..........  ..........  ..........
  23 Tank 32,000 and over...........  ..........  ..........  ..........
  24 All other......................  ..........  ..........  ..........
          Ton-Mile Accounts
831 Revenue ton-miles...............  ..........  ..........  ..........
------------------------------------------------------------------------

[43 FR 1733, Jan. 11, 1978, as amended at 43 FR 28498, June 30, 1978; 44 
FR 9730, Feb. 14, 1979]
950 Text and chart of accounts.
    This section defines each account outlined in the format shown under 
section 940 of these regulations.
    (a) Attributable revenues--101 Freight. (1) This account shall 
include revenue from the transportation of freight and from transit, 
stop, and recognizing privileges, upon the basis of lawful tariff rates.
    (2) This account shall include collections in excess of tariff 
charges, except where such amounts are segregated and held subject to 
refund.
    (3) Proceeds derived from the sale of unclaimed and refused freight 
which has been transported in accordance with the contract of shipment 
shall be credited to this account in cases where such items can be 
readily identified. Uncollectible tariff charges on such shipments shall 
be charged to this account.
    (4) Amounts determined to be uncollectible shall be accounted for in 
accordance with the text of account 63-61-00, ``General--Uncollectible 
accounts.''

                          Items To Be Credited

    (a) Revenue upon the basis of local freight tariff rates, regardless 
of class of train in which the freight is transported.
    (b) The carrier's proportion of revenue upon the basis of through 
freight tariff rates, regardless of class of train in which the freight 
is transported.
    (c) Revenue from transportation of mail matter, and empty mail 
pouches, at freight rates.
    (d) Revenue from transportation of freight on special trains at 
rates based on weights of shipments.
    (e) Revenue on basis of classifications and freight tariffs from 
transportation of caretakers of freight shipments.
    (f) Revenue from reconsigning privileges.
    (g) Revenue from stop privileges.
    (h) Revenue from transit privileges.
    (i) Revenue upon the basis of arbitraries out of freight, rates for 
water transfers (ferriage, lighterage, and floatage).

[[Page 147]]

    (j) Revenue from transportation of trailers and containers on flat 
cars in TOFC/COFC service upon the basis of all-rail line-haul freight 
tariff rates and under arrangements for motor carrier-railroad joint 
haul, and from the loading and unloading of trailers and containers on 
and from flat cars upon the basis of tariff rates and under arrangements 
for motor carrier-railroad joint haul.

                           Items To Be Charged

    (a) Amounts paid as bridge and ferry arbitraries on freight.
    (b) Amounts paid for completing a haul.
    (c) Amounts paid for elevation of freight.
    (d) Amounts paid for switching services, in connection with the 
transportation of freight, on the basis of switching tariffs, and 
allowances out of through rates, including amounts paid for switching 
empty cars in connection with a freight revenue movement.
    (e) Amounts paid for transferring freight between stations.
    (f) Arbitraries and allowances to others for lighterage and 
wharfage.
    (g) The carrier's proportion of overcharges resulting from the use 
of erroneous rates, weights, classifications or computations.
    (h) The carrier's proportion of refunds on account of errors in 
routing and billing.
    (i) The carrier's proportion of uncollected revenue on freight lost 
or destroyed in transit.
    (j) The carrier's proportion of uncollected tariff charges on 
damaged shipments for which charges neither shipper nor consignee is 
liable.
    (k) Amounts paid on basis of tariff rates for loading and unloading 
livestock.
    (l) Amounts paid to motor truck companies for hauling trailers and 
containers to and from TOFC/COFC terminals, and allowances to shippers 
who perform such service on the basis of tariff rates.
    Note A: Amounts paid for switching empty cars other than in 
connection with loaded movements shall be charged to operating expense 
account 61-32-XX, ``General--Other Expenses--Transportation, Yard, 
Freight,'' except that amounts paid for switching equipment for repairs 
shall be included in the appropriate equipment repair accounts.
    Note B: Other carriers' proportion of revenue and of uncollectible 
undercharges paid by the carrier on account of its errors in routing and 
billing shall be charged to operating expense account 61-35-76, 
``General--Other Expenses--Transportation, Administrative Support.''
    Note C: When a lessee company transports freight over the tracks of 
another carrier on the basis of a proportion of revenues under a joint 
arrangement, it shall include the entire compensation in its revenue and 
statistics, charging the appropriate joint facility expense and rental 
accounts with the amounts paid the lessor company, and the lessor 
company shall credit the corresponding accounts.
    Note D: Revenue from the transportation of caretakers of freight 
shipments, when not included as a part of the freight charges on the 
waybill covering the freight shipments, shall be credited to account 
102, ``Passenger.''
    Note E: This account shall be maintained so as to show separately 
payments and allowances for (a) terminal collection and delivery 
services when performed in connection with line-haul transportation of 
freight on the basis of freight tariff rates, further separated between 
(1) TOFC/COFC service, and (2) all other freight service; also (b) 
payments for switching services when performed in connection with line-
haul transportation of freight on the basis of switching tariffs and 
allowances out of freight rates, including the switching of empty cars 
in connection with a revenue movement, and (c) payments on basis of 
tariff rates for loading and unloading livestock.
    104 Switching. (1) This account shall include the revenue from 
switching service upon the basis of lawful tariff rates. To this account 
shall be credited the carrier's revenue upon the basis of tariff rates, 
or the carrier's allowance out of through rates, from the switching of 
cars of all kinds, loaded or empty, either locally at a station or 
within a switching district, between connecting lines, between local 
industries, or between connecting lines and local industries; revenue 
upon the basis of distinct tariff rates for ``trapcar'' and ``ferry-
car'' service and for spotting cars; also the revenue from interwork 
switching at industrial plants, and the revenue from ``penalty 
switching'' incident to the improper delivery of cars by other carriers.
    (2) To this account shall be charged amounts paid for switching when 
such switching service is provided for in the switching rate charged by 
the carrier.
    Note: ``Penalty switching'' charges paid by the carrier shall be 
included in expense account 61-32-XX, ``General--Other Expenses--
Transportation, Yard, Freight.''
    105 Water transfers. (1) This account shall include the revenue, 
from the transfer by water (ferriage, lighterage, and floatage), of 
passenger, freight, vehicles, and livestock, upon the basis of lawful 
local tariff rates.
    (2) This account also shall include revenue from water transfers of 
other

[[Page 148]]

traffic, such as the revenue from towing beyond lighterage limits and 
all other towing for which an extra charge is made; insurance of freight 
afloat when billed out at other than cost; storage of freight afloat; 
grain overage in boats; pumping performed for outside parties; and for 
other similar sources.
    (3) To this account shall be charged amounts payable to other 
companies or individuals for extra lighterage, extra towing, and for all 
other service when such payments represent revenue collected and 
credited to this account and not a directed expense.
    Note: No revenue shall be included in this account for water 
transfers of passengers or shipments upon the basis of arbitraries out 
of rates for transportation involving rail line haul.
    106 Demurrage. This account shall include the revenue from the 
detention of cars incident to loading, unloading, reconsigning, and 
stops in transit upon the basis of lawful tariffs for demurrage. This 
account shall also include the revenue from the detention of trailers 
and containers used in TOFC/COFC service, incident to loading and 
unloading, upon the basis of tariff rates.
    Note: This account shall be maintained so as to reflect separately 
(1) revenue from detention of cars, and (2) revenue from detention of 
trailers and containers used in TOFC/COFC service.
    110 Incidental. This account is designed to show the amounts which 
the carrier becomes entitled to receive from services rendered 
incidentally with rail-line and water-line transportation; for the use 
of facilities of which the expenses for operation and maintenance are 
not separable from railway expenses and from incidental sources not 
provided for elsewhere. Among the items included in this account are 
revenues derived from (1) hotels and restaurants, (2) operations 
conducted at stations and on trains by individual or companies other 
than railway companies, (3) storage, (4) the sale of electric power, (5) 
renting property operated and maintained in connection with the property 
used in the carrier's transportation operations and from railway 
operations not provided for elsewhere.
    121 Joint facility, credit. This account shall include the carrier's 
proportion of revenue collected by others in connection with the 
operation of joint tracks, yards, terminals, and other facilities, 
including revenue from hotels, restaurants, grain elevators, sale of 
power, and other miscellaneous operations.
    Note A: The purpose of this account is to show the amounts of 
revenue from the operation of joint tracks, yards, terminals and other 
facilities operated by other companies, which under existing contracts 
or agreements are credited by the operating company to the tenant 
companies which participate therein. The bill rendered by any creditor 
company against a debtor company for the latter's proportion of the 
expense of maintenance and operation of joint facilities, which includes 
also a credit covering a proportion of the revenue to be paid over, 
shall show the distribution of the credit for such proportion of the 
revenue separately from the distribution of the expense of operation.
    Note B: No credits shall be made to this account representing 
amounts creditable by the operating company to primary accounts 101-103, 
105, and 110.
    122 Joint facility, debit. This account shall include that 
proportion of revenue from the operation of joint tracks, yards, 
terminals, and other facilities, which is creditable to other companies, 
including revenue from hotels, restaurants, grain elevators, sale of 
power, and other miscellaneous operations.
    Note A: The purpose of this account is to show the amount of revenue 
from operation of a terminal company or other carrier which, under the 
terms of existing contracts or agreements covering the joint use of 
tracks, yards, and other facilities, is credited to other carriers that 
participate in the benefits from such joint use. The bill rendered by a 
creditor company against a debtor company for the latter's proportion of 
expense of maintaining and operating joint facilities, which includes a 
credit covering the debtor company's proportion of the revenues from 
operation of such joint facilities, shall indicate separately the proper 
distribution of both the revenues and the expenses included in the bill, 
and such distribution shall be adhered to the debtor.
    Note B: No debits shall be made to this account representing amounts 
creditable by the operating company to primary accounts 101-103, 105, 
and 110.

                          Other Income Accounts

    506 Revenues from property used in other than carrier operations. 
This account shall include the total revenues

[[Page 149]]

derived from property used in other than carrier operations, the cost of 
which is includible in balance-sheet account 737, ``Property used in 
other than carrier operations.''
    510 Miscellaneous rent income. (1) This account shall include such 
rents of property owned and controlled by the accounting carrier as are 
not provided for in the foregoing accounts.
    (2) This account shall be charged with the cost of maintenance of 
the property rented, also specific incidental expenses in connection 
with such property, such as the cost of negotiating contracts, 
advertising for tenants, fees paid conveyancers, collectors' 
commissions, and analogous items.
    Note A: If property the rent of which is chargeable to account 543--
``Miscellaneous rents,'' is sublet by the accounting company, the rent 
receivable therefore shall be credited to this account.
    Note B: Taxes on property the rent of which is creditable to this 
account shall be charged to account 553--``Taxes on property used in 
other than carrier operations.''
    Note C: The rent from property carried in balance-sheet account 737-
-``Property used in other than carrier operations,'' shall not be 
included in this account, but in account 506--``Revenues from property 
used in other than carrier operations.''
    Note D: Rent and other income from real estate acquired for new 
lines or for additions and betterments shall be credited to the 
appropriate road and equipment accounts until the completion or coming 
into service of the property.
    519 Miscellaneous income. (1) This account shall include all items, 
not provided for elsewhere, properly creditable to income accounts 
during the current year. Among the items which shall be included in this 
account are:
    (i) Cancellation of balance sheet accounts representing unclaimed 
wages and vouchered accounts written off because of carrier's inability 
to locate the creditor.
    (ii) Profit from sale of land used for transportation purposes, of 
noncarrier property and of securities acquired for investment purposes.
    (2) Gains for extinguishment of debt shall be aggregated and, if 
material, credited to account 570 ``Extraordinary Items,'' upon approval 
by the Commission; however, gains from extinguishment of debt (excluding 
debt maturing serially), which is made to satisfy sinking fund 
requirements, shall be recorded in this account regardless of amount.
    599 Subsidy payments from preexisting contracts. This account shall 
include all payments made to the operating carrier of a subsidized line 
that (1) existed prior to the commencement of operations under a subsidy 
operating agreement and (2) would cease if freight service on the line 
were discontinued.
    (b) On-branch avoidable cost.
    (1) Actual and apportioned expense accounts.

                                Personnel
Control....................................................     10-00-00


    This account may be used as a control account for all accounts in 
the PERSONNEL Series: Salaries and Wages; Fringe Benefits Not Included 
in Compensation.
    Salaries and Wages--Control. This control account includes the 
compensation payable to employees for services performed. It includes 
amounts payable in connection with profit sharing and stock option plans 
that are part of employee compensation. This control account also 
includes amounts of compensation payable to employees for paid time off 
as a fringe benefit: vacation pay, holiday pay, sick pay, and other 
payments considered direct compensation for time not worked. Amounts of 
labor billed by contractors, other companies, and joint facilities, are 
not considered salaries and wages of the carrier company and are not to 
be included in this account group. Its components shall be distributed 
to the following accounts in accordance with instruction 1-14 of Part 
1201, Subpart A:

Salaries and wages--way and structures--running: Freight...     11-11-XX


    This account includes the compensation payable to all repair and 
maintenance employees and others who are associated with the repair and 
maintenance of the carrier's roadway and track on the line of road and 
outside of classification yards. Compensation payable to officers and 
technical and clerical employees shall only be assigned to Way and 
Structures--Other. This account shall be subdivided by the following 
functions:

                   Repair and maintenance

Roadway....................................................     11-11-10
Tunnels and subways........................................     11-11-11
Bridges and culverts.......................................     11-11-12
Track laying and surfacing.................................     11-11-17
Signals and interlockers...................................     11-11-19
Highway grade crossings....................................     11-11-22
Dismantling retired property...............................     11-11-39
Road property and equipment damaged........................     11-11-48
Other--other...............................................     11-11-99
Salaries and wages--way and structures--switching: Freight.     11-12-XX



[[Page 150]]

    This account includes the compensation payable to all repair and 
maintenance employees and others who are associated with the repair and 
maintenance of the carrier's roadway and track within classification 
yards and stations. Compensation payable to officers and technical and 
clerical employees shall be assigned to Way and Structures--Other. This 
account shall be subdivided by the following functions:

                   Repair and maintenance

Roadway....................................................     11-12-10
Tunnels and subways........................................     11-12-11
Bridges and culverts.......................................     11-12-12
Track laying and surfacing.................................     11-12-17
Signals and interlockers...................................     11-12-19
Highway grade crossings....................................     11-12-22
Dismantling retired property...............................     11-12-39
Road property and equipment damaged........................     11-12-48
Other--other...............................................     11-12-99
Salaries and wages--way and structures--other: Freight.....     11-13-XX


    This account includes the compensation payable to all repair and 
maintenance employees and others who are associated with the repair and 
maintenance of the carrier's structures other than roadway and track. 
Each administration account (functions 02-06) includes the compensation 
payable to all officers and technical and clerical employees associated 
with the Way and Structures Activity. This account shall be subdivided 
by the following functions:

                       Administration

Track......................................................     11-13-02
Bridges and buildings......................................     11-13-03
Signals....................................................     11-13-04
Communications.............................................     11-13-05
Other......................................................     11-13-06

                   Repair and maintenance

Communication systems......................................     11-13-20
Electric power systems.....................................     11-13-21
Station and office buildings...............................     11-13-23
Shop buildings--locomotives................................     11-13-24
Shop buildings--freight cars...............................     11-13-25
Shop buildings--other......................................     11-13-26
Locomotive servicing facilities............................     11-13-27
Miscellaneous buildings and structures.....................     11-13-28
Coal terminals.............................................     11-13-29
Ore terminals..............................................     11-13-30
TOFC/COFC terminals........................................     11-13-31
Other marine terminals.....................................     11-13-32
Motor vehicle loading and distribution facilities..........     11-13-33
Facilities for other specialized services operations.......     11-13-35
Roadway machines...........................................     11-13-36
Small tools and supplies...................................     11-13-37
Snow removal...............................................     11-13-38
Dismantling retired property...............................     11-13-39
Road property and equipment damaged........................     11-13-48
Other--other...............................................     11-13-99
Salaries and wages--equipment--locomotives: Freight........     11-21-XX


    This account includes the compensation payable to all officers and 
technical and clerical employees, repair and maintenance employees, and 
others who are associated with the repair and maintenance of 
locomotives, whether owned by the carrier or by others. This account 
shall be subdivided by the following functions:

Administration--general....................................     11-21-01

                   Repair and maintenance

Dismantling retired property...............................     11-21-39
Shop machinery.............................................     11-21-40
Locomotives................................................     11-21-41
Road property and equipment damaged........................     11-21-48
Other--other...............................................     11-21-99
Salaries and Wages--Equipment--Freight Cars: Freight.......     11-22-XX


    This account includes the compensation payable to all officers, 
technical and clerical employees, repair and maintenance employees, and 
others, who are associated with the repair and maintenance of freight 
cars, whether owned by the carrier or by others. This account shall be 
subdivided by the following functions:

Administration--general....................................     11-22-01

                   Repair and maintenance

Dismantling retired property...............................     11-22-39
Shop machinery.............................................     11-22-40
Freight cars...............................................     11-22-42
Road property and equipment damaged........................     11-22-48
Other--other...............................................     11-22-99
Salaries and wages--equipment--other equipment: Freight....     11-23-XX


    This account includes the compensation payable to all officers, 
technical and clerical employees, repair and maintenance employees, and 
others, who are associated with the repair and maintenance of equipment 
other than locomotives and freight cars, whether owned by the carrier or 
by others. This account shall be subdivided by the following functions:

Administration--general....................................     11-23-01

                   Repair and maintenance

Dismantling retired property...............................     11-23-39
Shop machinery.............................................     11-23-40
Trucks, trailers, containers in revenue service............     11-23-43
Floating equipment--revenue service........................     11-23-44
Passenger and other revenue equipment......................     11-23-45
Computers and data processing equipment....................     11-23-46
Work and other non-revenue equipment.......................     11-23-47
Road property and equipment damaged........................     11-23-48
Other--other...............................................     11-23-99
Salaries and wages--transportation--train: Freight.........     11-31-XX


    This account includes the compensation payable to all officers, 
technical and clerical employees, engine and train crews, and other 
operational employees, who are associated with the dispatching and 
operation of freight trains over the roadway and outside of 
classification yards. This account shall be subdivided by the following 
functions:

Administration--general....................................     11-31-01

                         Operations

Engine crews...............................................     11-31-56
Train crews................................................     11-31-57
Dispatching trains.........................................     11-31-58
Operating switches, signals, interlockers, retarders, humps     11-31-59
Operating drawbridges......................................     11-31-60
Highway crossing protection................................     11-31-61

[[Page 151]]


Train inspection and lubrication...........................     11-31-62
Clearing wrecks............................................     11-31-63
Locomotive fuel............................................     11-31-67
Electric power purchased/produced for motive power.........     11-31-68
Servicing locomotives......................................     11-31-69
Other--other...............................................     11-31-99
Salaries and wages--transportation--yard: Freight..........     11-32-XX


    This account includes the compensation payable to all officers, 
technical and clerical employees, engine and train crews, and other 
operational employees, who are associated with the movement of freight 
cars within classification yards and in terminal switching and transfer 
service. This account shall be subdivided by the following functions:

Administration--general....................................     11-32-01

                         Operations

Operating switches, signals, interlockers, retarders, humps     11-32-59
Clearing wrecks............................................     11-32-63
Switch crews...............................................     11-32-64
Controlling operations.....................................     11-32-65
Yard and terminal clerical.................................     11-32-66
Locomotive fuel............................................     11-32-67
Electrical power purchased/produced for motive power.......     11-32-68
Servicing locomotives......................................     11-32-69
Other--other...............................................     11-32-99
Salaries and wages--transportation--train and yard common:      11-33-XX
 Freight...................................................


    This account includes the compensation payable to all officers, 
technical and clerical employees, engine and train crews, and other 
operational employees performing functions incurred on behalf of both 
train and yard operations. This account shall be subdivided by the 
following functions:

Operations.................................................  ...........
Cleaning car interiors.....................................     11-33-70
Adjusting and transferring loads...........................     11-33-71
Car loading devices and grain doors........................     11-33-72
Salaries and wages--transportation--specialized services:       11-34-XX
 Freight...................................................


    This account includes the compensation payable to all officers, 
technical and clerical employees, engine and train crews, and other 
operational employees who are associated with operating services which 
are specialized in nature and in cost characteristics. The specialized 
services designated by the Board appear within the definition of 
specialized services. This account shall be subdivided by the following 
functions:

Administration--general....................................     11-34-01

                         Operations

Pickup and delivery, marine line haul, and rail substitute      11-34-73
 service...................................................
Loading, unloading, and local marine.......................     11-34-74
Protective service.........................................     11-34-75
Other--other...............................................     11-34-99
Salaries and wages--transportation--administrative support:     11-35-XX
 Freight...................................................


    This account includes the compensation payable to all officers, 
technical and clerical employees, engine and train crews, and other 
operational employees, who are associated with providing direct 
administrative support for the Transportation Activity. For further 
clarification refer to the definition of the Administrative Support 
Operations Subactivity contained in Part 1201, Subpart A. This account 
shall be subdivided by the following functions:

Administration--general....................................     11-35-01

                         Operations

Clerical and accounting employees..........................     11-35-76
Communication systems operations...........................     11-35-77
Loss and damage claims processing..........................     11-35-78
Other--other...............................................     11-35-99
Salaries and wages--general and administrative: Freight....     11-61-XX


    This account includes the compensation payable to all employees who 
are associated with overall administration or other general support for 
carrier operations. Overall administration includes executive, legal, 
financial, treasury, accounting, budgeting, taxation, corporate 
planning, costing, marketing, advertising, traffic, corporate secretary, 
public relations, real estate, insurance administration, personnel 
administration, pension plan administration, general purchasing, labor 
relations, internal auditing, industrial engineering, and regulatory 
reporting. For further clarification refer to the definition of the 
General and Administrative Activity contained in Part 1201, Subpart A. 
This account shall be subdivided by the following functions:

Administration--general....................................     11-61-01

                          General

Accounting, auditing, finance..............................     11-61-86
Management services and data processing....................     11-61-87
Marketing..................................................     11-61-88
Sales......................................................     11-61-89
Industrial development.....................................     11-61-90
Personnel and labor relations..............................     11-61-91
Legal and secretarial......................................     11-61-92
Public relations and advertising...........................     11-61-93
Research and development...................................     11-61-94
Other--other...............................................     11-61-99
Fringe benefits not included in compensation--control......     12-00-00


    This control account includes amounts payable to others, or other 
costs charged to expense, for employee benefits which are not considered 
part of direct compensation. These benefits include the carrier portions 
of Railroad Retirement contributions, pension expense, unemployment 
taxes, dental plans, health plans, hospitalization insurance, life 
insurance, subsidies for employee lunchrooms, company entertainment 
facilities for personal use, and other benefits to employees that are 
not includable in direct compensation. They exclude travel expense on 
company business, casualties, workmen's compensation, as well as dues, 
memberships, and similar items when the direct beneficiary is clearly 
the company rather than the employee

Fringe benefits not included in compensation--way and           12-11-00
 structures--running: Freight..............................



[[Page 152]]

    This account includes amounts payable to others, or other costs 
charged to expense, for employee benefits which are not considered part 
of direct compensation for employees who are associated with the repair 
and maintenance of the carrier's roadway and track on the line of road 
and outside of classification yards.

Fringe benefits not included in compensation--way and           12-12-00
 structures--switching: Freight............................


    This account includes amounts payable to others, or other costs 
charged to expense, for employee benefits which are not considered part 
of direct compensation for employees who are associated with repair and 
maintenance of the carrier's roadway and track within classification 
yards and stations.

Fringe benefits not included in compensation--way and           12-13-00
 structures--other: Freight................................


    This account includes amounts payable to others, or other costs 
charged to expense, for employee benefits which are not considered part 
of direct compensation for employees who are associated with the repair 
and maintenance of the carrier's structures other than roadway and 
track, and who are associated with the Administration of the Way and 
Structures Activity.

Fringe benefits not included in compensation--equipment--       12-21-00
 locomotives: Freight......................................


    This account includes amounts payable to others, or other costs 
charged to expense, for employee benefits which are not considered part 
of direct compensation for employees who are associated with the repair 
and maintenance of locomotives, whether owned by the carrier or by 
others.

Fringe benefits not included in compensation--equipment--       12-22-00
 freight cars: Freight.....................................


    This account includes amounts payable to others, or other costs 
charged to expense, for employee benefits which are not considered part 
of direct compensation for employees who are associated with the repair 
and maintenance of freight cars, whether owned by the carrier or by 
others.

Fringe benefits not included in compensation--equipment--       12-23-00
 other equipment:..........................................


    This account includes the amounts payable to others, or other costs 
charged to expense, for employee benefits which are not considered part 
of direct compensation for employees who are associated with the repair 
and maintenance of equipment other than locomotives and freight cars, 
whether owned by the carrier or by others.

Fringe benefits not included in compensation--                  12-31-00
 transportation--train: Freight............................


    This account includes the amounts payable to others, or other costs 
charged to expense, for employee benefits which are not considered part 
of direct compensation for employees who are associated with the 
dispatching and operating of freight trains over the roadway and outside 
of classification yards.

Fringe benefits not included in compensation--                  12-32-00
 transportation--yard: Freight.............................


    This account includes the amounts payable to others, or other costs 
charged to expense, for employee benefits which are not considered part 
of direct compensation for employees who are associated with the 
movement of freight cars within classification yards and in terminal 
switching and transfer service.

Fringe benefits not included in compensation--                  12-33-00
 transportation--train and yard Common: Freight............


    This account includes the amounts payable to others, or other costs 
charged to expense, for employee benefits which are not considered part 
of direct compensation for employees performing functions incurred on 
behalf of both train and yard operations.

Fringe benefits not included in compensation--                  12-34-00
 transportation--specialized services: Freight.............


    This account includes the amounts payable to others, or other costs 
charged to expense, for employee benefits which are not considered part 
of direct compensation for employees who are associated with operating 
services which are specialized in nature and in cost characteristics. 
The specialized services designated by the Board appear within the 
definition of specialized services.

Fringe benefits not included in compensation--                  12-35-00
 transportation--administrative support: Freight...........


    This account includes the amounts payable to others, or other costs 
charged to expense, for employee benefits which are not considered part 
of direct compensation for employees who are associated with providing 
direct administrative support for the Transportation Activity. For 
further clarification refer to the definition of the Administrative 
Support Operations Subactivity contained in Part 1201, Subpart A.

Fringe benefits not included in compensation--general and       12-61-00
 administrative: Freight...................................


    This account includes the amounts payable to others, or other costs 
charged to expense, for employee benefits which are not considered part 
of direct compensation for employees who provide overall administration 
or other general support for carrier operations. Overall administration 
includes executive, legal, financial, treasury, accounting, budgeting, 
taxation, corporate planning, costing, marketing, advertising, traffic, 
corporate secretary, public relations, real estate, insurance 
administration, personnel administration, pension plan administration, 
general purchasing, labor relations, internal auditing, industrial 
engineering, and regulatory reporting. For further clarification refer 
to the definition of the General and Administrative Activity contained 
in Part 1201, Subpart A.

[[Page 153]]



                                Materiel
Control....................................................     20-00-00


    This account may be used as a control account for the MATERIEL 
series: Materials, Tools, Supplies, Fuels, Lubricants.

Materials, tools, supplies, fuels, lubricants--Control.....     21-00-00


    This account group includes the cost of items installed or 
commodities consumed which are charged to expense in connection with 
carrier operations. This account includes charges to expense for all 
materials, small tools, supplies, fuels, lubricants, purchased standard 
stationery and forms, freight-in on materials and supplies, and similar 
items. This account excludes purchased services such as utilities, 
communications, postage and other items of similar nature.

Materials, tools, supplies, fuels, lubricants--way and          21-11-XX
 structures--Running: Freight..............................


    This account includes the cost of items installed or commodities 
consumed which are charged to expense, where such items are consumed in 
the performance or support of the repair and maintenance of the 
carrier's roadway and track on the line of the road and outside of 
classification yards. This account includes charges to expense for all 
materials, small tools, supplies, fuels, lubricants, purchased standard 
stationery and forms, freight-in on materials, and supplies, and similar 
items. Its components shall be distributed to the following functions in 
accordance with instruction 1-8 of Part 1201, Subpart A:

                   Repair and maintenance

Roadway....................................................     21-11-10
Tunnels and subways........................................     21-11-11
Bridges and culverts.......................................     21-11-12
Ties.......................................................     21-11-13
Rails......................................................     21-11-14
Other track material.......................................     21-11-15
Ballast....................................................     21-11-16
Track laying and surfacing.................................     21-11-17
Signals and interlockers...................................     21-11-19
Highway grade crossings....................................     21-11-22
Dismantling retired property...............................     21-11-39
Road property and equipment damaged........................     21-11-48
Other--other...............................................     21-11-99
Materials, tools, supplies, fuels, lubricants--way and          21-12-XX
 structures--switching: Freight............................


    This account includes the cost of items installed or commodities 
consumed which are charged to expense, where such items are consumed in 
the performance or support of the repair and maintenance of the 
carrier's roadway and track within classification yards and stations. 
This account includes charges to expense for all materials, small tools, 
supplies, fuels, lubricants, purchased standard stationery and forms, 
freight-in on materials and supplies, and similar items. Its components 
shall be distributed to the following functions in accordance with 
instruction 1-8 of Part 1201, Subpart A:

                   Repair and maintenance

Roadway....................................................     21-12-10
Tunnels and subways........................................     21-12-11
Bridges and culverts.......................................     21-12-12
Ties.......................................................     21-12-13
Rails......................................................     21-12-14
Other track material.......................................     21-12-15
Ballast....................................................     21-12-16
Track laying and surfacing.................................     21-12-17
Signals and interlockers...................................     21-12-19
Highway grade crossings....................................     21-12-22
Dismantling retired property...............................     21-12-39
Road property and equipment damaged........................     21-12-48
Other--other...............................................     21-12-99
Materials, tools, supplies, fuels, lubricants--way and          21-13-XX
 structures--other: Freight................................


    This account includes the cost of items installed or commodities 
consumed which are charged to expense, where such items are consumed in 
the performance or support of the repair and maintenance of the 
carrier's structures not provided for in running or switching. This 
account includes charges to expense for all materials, small tools, 
supplies, fuels, lubricants, purchased standard stationery and forms, 
freight-in on materials and supplies, and similar items. Its components 
shall be distributed to the following functions in accordance with 
instruction 1-8 of Part 1201, Subpart A:

                       Administration

Track......................................................     21-13-02
Bridges and buildings......................................     21-13-03
Signals....................................................     21-13-04
Communications.............................................     21-13-05
Other......................................................     21-13-06

                   Repair and maintenance

Communication systems......................................     21-13-20
Electric power systems.....................................     21-13-21
Station and office buildings...............................     21-13-23
Shop buildings--locomotives................................     21-13-24
Shop buildings--freight cars...............................     21-13-25
Shop buildings--other equipment............................     21-13-26
Locomotive servicing facilities............................     21-13-27
Miscellaneous buildings and structures.....................     21-13-28
Coal terminals.............................................     21-13-29
Ore terminals..............................................     21-13-30
TOFC/COFC terminals........................................     21-13-31
Other marine terminals.....................................     21-13-32
Motor vehicle loading and distribution facilities..........     21-13-33
Facilities for other specialized services operations.......     21-13-35
Roadway machines...........................................     21-13-36
Small tools and supplies...................................     21-13-37
Snow removal...............................................     21-13-38
Dismantling retired property...............................     21-13-39
Road property and equipment damaged........................     21-13-48
Other--other...............................................     21-13-99
Materials, tools, supplies, fuels, lubricants--equipment--      21-21-XX
 locomotives: Freight......................................


    This account includes the cost of items installed or commodities 
consumed which are charged to expense, where such items are consumed in 
the performance or support of the repair and maintenance of locomotives, 
whether owned by the carrier or by others. This account includes charges 
to expense for all materials, small tools, supplies, fuels, lubricants, 
purchased standard stationery and forms, freight-in on materials and 
supplies,

[[Page 154]]

and similar items. Its components shall be distributed to the following 
functions in accordance with instruction 1-8 of Part 1201, Subpart A:

Administration--General....................................     21-21-01

                   Repair and maintenance

Dismantling retired property...............................     21-21-39
Machinery..................................................     21-21-40
Locomotives................................................     21-21-41
Road property and equipment................................     21-21-48
Other--other...............................................     21-21-99
Materials, tools, supplies, fuels, lubricants--equipment--      21-22-XX
 freight cars: Freight.....................................


    This account includes the cost of items installed or commodities 
consumed which are charged to expense, where such items are consumed in 
the performance or support of the repair and maintenance of freight 
cars, whether owned by the carrier or by others. This account includes 
charges to expense for all materials, small tools, supplies, fuels, 
lubricants, purchased standard stationery and forms, freight-in on 
materials and supplies, and similar items. Its components shall be 
distributed to the following functions in accordance with instruction 1-
8 of Part 1201, Subpart A:

Administration--general....................................     21-22-01

                   Repair and maintenance

Dismantling retired property...............................     21-22-39
Machinery..................................................     21-22-40
Freight cars...............................................     21-22-42
Road property and equipment damaged........................     21-22-48
Other--other...............................................     21-22-99
Materials, tools, supplies, fuels, lubricants--equipment--      21-23-XX
 other equipment: Freight..................................


    This account includes the cost of items installed or commodities 
consumed which are charged to expense, where such items are consumed in 
the performance or support of the repair and maintenance of equipment 
other than locomotives and freight cars, whether owned by the carrier or 
by others. This account includes charges to expense for all materials, 
small tools, supplies, fuels, lubricants, purchased standard stationery 
and forms, freight-in on materials and supplies, and similar items. Its 
components shall be distributed to the following functions in accordance 
with instruction 1-8 of Part 1201, Subpart A:

Administration--general....................................     21-23-01

                   Repair and maintenance

Dismantling retired property...............................     21-23-39
Machinery..................................................     21-23-40
Trucks, trailers, containers in revenue service............     21-23-43
Floating equipment--revenue service........................     21-23-44
Passenger and other revenue equipment......................     21-23-45
Computers and data processing equipment....................     21-23-46
Work and other nonrevenue equipment........................     21-23-47
Road property and equipment damaged........................     21-23-48
Other--other...............................................     21-23-99
Materials, tools, supplies, fuels, lubricants--                 21-31-XX
 transportation--train: Freight............................


    This account includes the cost of items installed or commodities 
consumed which are charged to expense, where such items are consumed in 
association with the dispatching and operation of freight trains over 
the roadway and outside of classification yards. This account includes 
charges to expense for all materials, small tools, supplies, fuels, 
lubricants, purchased standard stationery and forms, freight-in on 
materials and supplies, and similar items. Its components shall be 
distributed to the following functions in accordance with instruction 1-
8 of Part 1201, Subpart A:

Administration--general....................................     21-31-01

                         Operations

Engine crews...............................................     21-31-56
Train crews................................................     21-31-57
Dispatching trains.........................................     21-31-58
Operating switches, signals, interlockers, retarders, humps     21-31-59
Operating drawbridges......................................     21-31-60
Highway crossing protection................................     21-31-61
Train inspection and lubrication...........................     21-31-62
Clearing wrecks............................................     21-31-63
Locomotive fuels...........................................     21-31-67
Electric power purchased/produced for motive power.........     21-31-68
Servicing locomotives......................................     21-31-69
Other--other...............................................     21-31-99
Materials, tools, supplies, fuels, lubricants--                 21-32-XX
 transportation--yard: Freight.............................


    This account includes the cost of items installed or commodities 
consumed which are charged to expense, where such items are consumed in 
association with the movement of freight cars within classification 
yards and in terminal switching and transfer service. This account 
includes charges to expense for all materials, small tools, supplies, 
fuels, lubricants, purchased standard statonery and forms, freight-in on 
materials and supplies, and similar items. Its components shall be 
distributed to the following functions in accordance with instruction 1-
8 of Part 1201, Subpart A:

Administration--general....................................     21-32-01

                         Operations

Operating switches, signals, interlockers, retarders, humps     21-32-59
Clearing wrecks............................................     21-32-63
Switch crews...............................................     21-32-64
Controlling operations.....................................     21-32-65
Yard and terminal clerical.................................     21-32-66
Locomotive fuel............................................     21-32-67
Electric power purchased/produced for motive power.........     21-32-68
Servicing locomotives......................................     21-32-69
Other--other...............................................     21-32-99
Materials, tools, supplies, fuels, lubricants--                 21-33-XX
 transportation--train and yard common: Freight............


    This account includes the cost of items installed or commodities 
consumed which are charged to expense, where such items are consumed on 
behalf of both train and yard operations. This account includes charges 
to expense for all materials, small tools, supplies, fuels, lubricants, 
purchased standard stationery and forms, freight-in on materials and 
supplies, and similar items. Its components shall be distributed to the 
following

[[Page 155]]

functions in accordance with instruction 1-8 of Part 1201, Subpart A:

                         Operations

Cleaning car interiors.....................................     21-33-70
Adjusting, transferring loads..............................     21-33-71
Car loading devices and grain doors........................     21-33-72
Materials, tools, supplies, fuels, lubricants--                 21-34-XX
 transportation--specialized services: Freight.............


    This account includes the cost of items installed or commodities 
consumed which are charged to expense, where such items are consumed in 
operating services which are specialized in nature and in cost 
characteristics. The specialized services designated by the Commission 
appear within the definition of specialized services. This account shall 
be subdivided by the following functions:

Administration--general....................................     21-34-01

                         Operations

Pick up and delivery, marine line haul, and rail substitute     21-34-73
 service...................................................
Loading, unloading, and local marine.......................     21-34-74
Protective services........................................     21-34-75
Other--other...............................................     21-34-99
Materials, tools, supplies, fuels, lubricants--                 21-35-XX
 transportation--administra- tive support: Freight.........


    This account includes the cost of items installed or commodities 
consumed which are charged to expense, where such items are consumed in 
association with providing direct administrative support for the 
Transportation Activity. For further clarification refer to the 
definition of the Administrative Support Operations Subactivity 
contained in Part 1201, Subpart A. This account shall be subdivided by 
the following functions.

Administration--general....................................     21-35-01

                         Operations

Clerks, accounting employees...............................     21-35-76
Communication systems operations...........................     21-35-77
Loss and damage claims processing..........................     21-35-78
Other--other...............................................     21-35-99
Materials, tools, supplies, fuels, lubricants--general and      21-61-XX
 administrative: Freight...................................


    This account includes the cost of items installed or commodities 
consumed which are charged to expense, where such items are consumed in 
providing overall administration or other general support for carrier 
operations. For further clarification refer to the definition of the 
General and Administrative Activity contained in Part 1201, Subpart A. 
This account shall be subdivided by the following functions:

Administration--general....................................     21-61-01

                          General

Accounting, auditing, finance..............................     21-61-86
Management services and data processing....................     21-61-87
Marketing..................................................     21-61-88
Sales......................................................     21-61-89
Industrial development.....................................     21-61-90
Personnel and labor relations..............................     21-61-91
Legal and secretarial......................................     21-61-92
Public relations and advertising...........................     21-61-93
Research and development...................................     21-61-94
Other--other...............................................     21-61-99



                           Purchased Services
Control....................................................     30-00-00


    This account may be used as a control account for all accounts in 
the PURCHASED SERVICES series:

Lease rentals--Credit......................................  ...........
Joint facility rent--Debit.................................  ...........
Joint facility rent--Credit................................  ...........
Other rents--Debit.........................................  ...........
Other rents--Credit........................................  ...........
Joint facility--Debit......................................  ...........
Joint facility--Credit.....................................  ...........
Repairs billed by others--Debit............................  ...........
Repairs billed to others--Credit...........................  ...........
Other purchased services...................................  ...........
Lease rentals--debit--control..............................     31-00-00


    This control account includes the rentals of road property and 
equipment with terms of 30 days or more. This account excludes joint 
facility and joint trackage rents, insurance and maintenance elements of 
lease payments, and all elements of capital leases as defined in FASB 
Statement No. 13. The components of this natural expense will be 
distributed to the following accounts in accordance with instruction 1-8 
of Part 1201, Subpart A:

Lease rentals--debit--way and structures--running: freight.     31-11-00
Lease rentals--debit--way and structures--switching:            31-12-00
 freight...................................................
Lease rentals--debit--way and structures--other: freight...     31-13-00
Lease rentals--debit--equipment--locomotives: freight......     31-21-00
Lease rentals--debit--equipment--freight cars: freight.....     31-22-00
Lease rentals--debit--equipment--other equipment: freight..     31-23-00
Lease rentals--credit--control.............................     32-00-00


    This control account includes the rentals of owned property and 
equipment or subleases of leased road property and equipment with terms 
of from 30 days to one year. Longer term leases are indicative of a non-
carrier operation and all revenues and expenses related to such property 
and equipment should be classified accordingly and excluded from 
railroad operations. This account excludes joint facilities and joint 
trackage, capital leases, and portions of lease receipts covering 
maintenance and insurance. The components of this natural expense 
account will be distributed to the following accounts in accordance with 
instruction 1-8 of Part 1201, Subpart A:

Lease rentals--credit--way and structures--running: freight     32-11-00
Lease rentals--credit--way and structures--switching:           32-12-00
 freight...................................................
Lease rentals--credit--way and structures--other: freight..     32-13-00
Lease rentals--credit--equipment--locomotives: freight.....     32-21-00
Lease rentals--credit--equipment--freight cars: freight....     32-22-00
Lease rentals--credit--equipment--other equipment: freight.     32-23-00
Joint facility rents--debit--control.......................     33-00-00



[[Page 156]]

    This control account includes amounts payable accrued as rent for 
equipment, tracks, yards, terminals, and other facilities owned or 
controlled by other carriers, companies, or individuals, and in the 
joint use of which the accounting company participates. Amounts paid or 
payable by the accounting company in reimbursement for taxes on property 
jointly used shall be charged to this account.
    Note: The cost of maintenance, operation, or administration of joint 
facilities, chargeable to the accounting company, shall be charged to 
the various joint facility accounts (37-XX-00). When the compensation 
for the use of joint facilities is a fixed amount or is based upon a 
charge per ton, car, or other unit, it shall be fairly apportioned 
between this account and Joint Facility--Dr. (37-XX-00). This 
apportionment shall be made by the operating company, and shall be 
followed by the accounting company. The components of this natural 
expense consist of the following accounts:

Joint facility rents--debit--way and structures--running:       33-11-00
 Freight...................................................
Joint facility rents--debit--way and structures--switching:     33-12-00
 Freight...................................................
Joint facility rents--debit--way and structures--other:         33-13-00
 Freight...................................................
Joint facility rents--debit--equipment--locomotives:            33-21-00
 Freight...................................................
Joint facility rents--debit--equiment--freight cars:            33-22-00
 Freight...................................................
Joint facility rents--debit--equipment--other equipment:        33-23-00
 Freight...................................................
Joint facility rents--credit--control......................     34-00-00


    This control account includes amounts receivable accrued for rent of 
equipment, tracks, yards, terminals and other facilities owned or 
controlled by the accounting company and used jointly with other 
companies or individuals. Amounts receivable from other companies in 
reimbursement for taxes on property jointly used shall be credited to 
this account.
    Note: The portion of the cost of maintenance, operation, or 
administration of joint facilities recoverable from others shall be 
credited to the various joint facility accounts (38-XX-00). When the 
compensation for the use of joint facilities is a fixed amount or is 
based upon a charge per ton, car, or other unit, it shall be fairly 
apportioned by the creditor between this account and Joint Facility--
credit (28-XX-00).

Joint facility rents--credit--way and structures--running:      34-11-00
 Freight...................................................
Joint facility rents--credit--way and structures--              34-12-00
 switching: Freight........................................
Joint facility rents--credit--way and structures--other:        34-13-00
 Freight...................................................
Joint facility rents--credit--equipment--locomotives:           34-21-00
 Freight...................................................
Joint facility rents--credit--equipment--freight cars:          34-22-00
 Freight...................................................
Joint facility rents--credit--equipment--other equipment:       34-23-00
 Freight...................................................
Other rents--debit--control................................     35-00-00


    This account includes the rents with terms of less than 30 days 
which are not renewed. This account includes all time and mileage 
payments for interchange locomotive, freight car, and other revenue 
equipment hire. The components of this account will be distributed to 
the following accounts in accordance with instruction 1-8 of Part 1201, 
Subpart A:

Other rents--debit--way and structures--running: Freight:       35-11-00
 Freight...................................................
Other rents--debit--way and structures--switching: Freight.     35-12-00
Other rents--debit--way and structures--other: Freight.....     35-13-00
Other rents--debit--equipment--locomotives: Freight........     35-21-00
Other rents--debit--equipment--freight cars: Freight.......     35-22-00
Other rents--debit--equipment--other equipment: Freight....     35-23-00
Other rents--credit--control...............................     36-00-00


    This account includes rents with terms of less than 30 days which 
are not renewed. This account includes all time and mileage receipts for 
interchanged locomotive, freight car, and other revenue equipment hire. 
The components of this account will be distributed to the following 
accounts in accordance with instruction 1-8 of Part 1201, Subpart A:

Other rents--credit--way and structures--running: Freight..     36-11-00
Other rents--credit--way and structures--switching: Freight     36-12-00
Other rents--credit--way and structures--other: Freight....     36-13-00
Other rents--credit--equipment--locomotives: Freight.......     36-21-00
Other rents--credit--equipment--freight cars: Freight......     36-22-00
Other rents--credit--equipment--other equipment: Freight...     36-23-00
Joint facility--debit--control.............................     37-00-00


    This account includes joint trackage and joint facility costs, 
exclusive of rents, payable by the railroad to others. The components of 
this account will be distributed to the following accounts in accordance 
with instruction 1-8 of Part 1201, Subpart A:

Joint Facility--debit--way and structures--running: Freight     37-11-00
Joint Facility--debit--way and structures--switching:           37-12-00
 Freight...................................................
Joint Facility--debit--way and structures--other: Freight..     37-13-00
Joint facility--debit--equipment--locomotives: Freight.....     37-21-00
Joint facility--debit--equipment--freight cars: Freight....     37-22-00
Joint facility--debit--equipment--other equipment: Freight.     37-23-00
Joint facility--debit--transportation--train: Freight......     37-31-00
Joint facility--debit--transportation--yard: Freight.......     37-32-00
Joint facility--debit--transportation--specialized              37-34-00
 services: Freight.........................................
Joint facility--debit--transportation--administrative           37-35-00
 support: Freight..........................................
Joint facility--debit--general and administrative: Freight.     37-61-00

[[Page 157]]


Joint facility--credit--control............................     38-00-00


    This account includes joint trackage and joint facility costs, 
exclusive of rents, payable by others to the railroad. The components of 
this account will be distributed to the following accounts in accordance 
with instruction 1-8 of Part 1201, Subpart A:

Joint facility--credit--way and structures--running:            38-11-00
 Freight...................................................
Joint facility--credit--way and structures--switching:          38-12-00
 Freight...................................................
Joint facility--credit--way and structures--other: Freight.     38-13-00
Joint facility--credit--equipment--locomotives: Freight....     38-21-00
Joint facility--credit--equipment--freight cars: Freight...     38-22-00
Joint facility--credit--equipment--other equipment: Freight     38-23-00
Joint facility--credit--transportation--train: Freight.....     38-31-00
Joint facility--credit--transportation--yard: Freight......     38-32-00
Joint facility--credit--transportation--specialized             38-34-00
 services: Freight.........................................
Joint facility--credit--transportation--administrative          38-35-00
 support: Freight..........................................
Joint facility--credit--general and administrative: Freight     38-61-00
Repairs billed by others--debit--control...................     39-00-00


    This account includes amounts payable by the railroad to others for 
repair and maintenance of the reporting railroad's property and 
equipment. The components of this account shall be distributed to the 
following accounts in accordance with instruction 1-8 of Part 1201, 
Subpart A:

Repairs billed by others--debit--way and structures--           39-11-XX
 running: Freight..........................................


    This account includes amounts payable by the railroad to others for 
repair and maintenance of the reporting railroad's property associated 
with the carrier's roadway and track on the line of road and outside of 
classification yards. This account shall be subdivided by the following 
functions:

                   Repair and maintenance

Roadway....................................................     39-11-10
Tunnels and subways........................................     39-11-11
Bridges and culverts.......................................     39-11-12
Track laying and surfacing.................................     39-11-17
Signals and interlockers...................................     39-11-19
Highway grade crossings....................................     39-11-22
Road property and equipment damaged........................     39-11-48
Repairs billed by others--debit--way and structures--           39-12-XX
 switching: Freight........................................


    This account includes amounts payable by the railroad to others for 
repair and maintenance of the reporting railroad's property associated 
with the carrier's roadway and track within classification yards and 
stations. This account shall be subdivided by the following functions:

                   Repair and maintenance

Roadway....................................................     39-12-10
Tunnels and subways........................................     39-12-11
Bridges and culverts.......................................     39-12-12
Track laying and surfacing.................................     39-12-17
Signals and interlockers...................................     39-12-19
Highway grade crossings....................................     39-12-22
Road property and equipment damaged........................     39-12-48
Repairs billed by others--debit--way and structures--other:     39-13-XX
 Freight...................................................


    This account includes amounts payable by the railroad to others for 
repair and maintenance of the carrier's structures other than roadway 
and track. This account shall be subdivided by the following functions:

                   Repair and maintenance

Communication systems......................................     39-13-20
Electric power systems.....................................     39-13-21
Station and office buildings...............................     39-13-23
Shop buildings--locomotives................................     39-13-24
Shop buildings--freight cars...............................     39-13-25
Shop buildings--other equipment............................     39-13-26
Locomotive servicing facilities............................     39-13-27
Miscellaneous buildings and structures.....................     39-13-28
Coal terminals.............................................     39-13-29
Ore terminals..............................................     39-13-30
TOFC/COFC terminals........................................     39-13-31
Other marine terminals.....................................     39-13-32
Motor vehicle loading and distribution facilites...........     39-13-33
Facilities for other specialized services operations.......     39-13-35
Roadway machines...........................................     39-13-36
Small tools and supplies...................................     39-13-37
Snow removal...............................................     39-13-38
Road property and equipment damaged........................     39-13-48
Repairs billed by others--debit--equipment--locomotives:        39-21-XX
 Freight...................................................


    This account includes amounts payable by the railroad to others for 
repair and maintenance under the locomotive subactivity. This account 
shall be subdivided by the following functions:

                   Repair and maintenance

Machinery..................................................     39-21-40
Locomotives................................................     39-21-41
Road property and equipment damaged........................     39-21-48
Repairs billed by others--debit--equipment--freight cars:       39-22-XX
 Freight...................................................


    This account includes amounts payable by the railroad to others for 
repair and maintenance under the freight car subactivity. This account 
shall be subdivided by the following function:

                   Repair and maintenance

Machinery..................................................     39-22-40
Freight cars...............................................     39-22-42
Road property and equipment damaged........................     39-22-48
Repairs billed by others--debit--equipment--other               39-23-XX
 equipment: Freight........................................


    This account includes amounts payable by the railroad to others for 
the repair and maintenance of equipment not pertaining to the locomotive 
or freight car subactivity. This account shall be subdivided by the 
following functions:

                   Repair and maintenance

Machinery..................................................     39-23-40
Trucks, trailers, and containers in revenue service........     39-23-43
Floating equipment--revenue service........................     39-23-44
Passenger and other revenue equipment......................     39-23-45
Computers and data processing equipment....................     39-23-46
Work and other nonrevenue equipment........................     39-23-47
Road property and equipment damaged........................     39-23-48
Repairs billed to others--credit--control..................     40-00-00



[[Page 158]]

    This control account includes amounts payable by others to the 
railroad for repair and maintenance of others' road property and 
equipment. The components of this account shall be distributed to the 
following accounts in accordance with instruction 1-8 of Part 1201, 
Subpart A:

Repairs billed to others--credit--way and structures--          40-11-XX
 running: Freight..........................................


    This account includes amounts payable by others to the railroad for 
repair and maintenance of other railroads' roadway and track on the line 
of road and outside of classification yards. This account shall be 
subdivided by the following functions:

                   Repair and maintenance

Roadway....................................................     40-11-10
Tunnels and subways........................................     40-11-11
Bridges and culverts.......................................     40-11-12
Track laying and surfacing.................................     40-11-17
Signals and interlockers...................................     40-11-19
Highway grade crossings....................................     40-11-22
Road property and equipment damaged........................     40-11-48
Repairs billed to others--credit--way and structures--          40-12-XX
 switching: Freight........................................


    This account includes amounts payable by others to the railroad for 
repair and maintenance of other railroads' roadway and track within 
classification yards and stations. This account shall be subdivided by 
the following functions:

                   Repair and maintenance

Roadway....................................................     40-12-10
Tunnels and subways........................................     40-12-11
Bridges and culverts.......................................     40-12-12
Track laying and surfacing.................................     40-12-17
Signals and interlockers...................................     40-12-19
Highway grade crossings....................................     40-12-22
Road property and equipment damaged........................     40-12-48
Repairs billed to others--credit--way and structures--          40-13-XX
 other: Freight............................................


    This account includes amounts payable by others to the railroad for 
repair and maintenance of other railroads' structures other than roadway 
and track. This account shall be subdivided by the following functions:

                   Repair and maintenance

Communication systems......................................     40-13-20
Electric power systems.....................................     40-13-21
Station and office buildings...............................     40-13-23
Shop buildings--locomotives................................     40-13-24
Shop buildings--freight cars...............................     40-13-25
Shop buildings--other equipment............................     40-13-26
Locomotive servicing facilities............................     40-13-27
Miscellaneous buildings and structures.....................     40-13-28
Coal terminals.............................................     40-13-29
Ore terminals..............................................     40-13-30
TOFC/COFC terminals........................................     40-13-31
Other marine terminals.....................................     40-13-32
Motor vehicle loading and distribution facilities..........     40-13-33
Facilities for other specialized services operations.......     40-13-35
Roadway machines...........................................     40-13-36
Small tools and supplies...................................     40-13-37
Snow removal...............................................     40-13-38
Road property and equipment damaged........................     40-13-48
Repairs billed to others--credit--equipment--locomotives:       40-21-XX
 Freight...................................................


    This account includes amounts payable by others to the railroad for 
repair and maintenance of other railroads' locomotives. This account 
shall be subdivided by the following functions:

                   Repair and maintenance

Machinery..................................................     40-21-40
Locomotives................................................     40-21-41
Road property and equipment damaged........................     40-21-48
Repairs billed to others--credit--equipment--freight cars:      40-22-XX
 Freight...................................................


    This account includes amounts payable by others to the railroad for 
repair and maintenance of other railroads' freight cars. This account 
shall be subdivided by the following functions:

                   Repair and maintenance

Machinery..................................................     40-22-40
Freight cars...............................................     40-22-42
Road property and equipment damaged........................     40-22-48
Repairs billed to others--credit--equipment--other              40-23-XX
 equipment: Freight........................................


    This account includes amounts payable by others to the railroad for 
repair and maintenance of other railroads' other equipment. This account 
shall be subdivided by the following functions:

                   Repair and maintenance

Machinery..................................................     40-23-40
Trucks, trailers, and containers in revenue service........     40-23-43
Floating equipment--revenue service........................     40-23-44
Passenger and other revenue equipment......................     40-23-45
Computers and data processing equipment....................     40-23-46
Work and other non-revenue equipment.......................     40-23-47
Road property and equipment damaged........................     40-23-48
Other purchased services--control..........................     41-00-00


    This control account includes amounts charged or credited to 
operating expenses for purchased advertising; purchased printing; 
outside professional services such as legal, accounting, audit, 
engineering, and consulting; payments for detour of trains; utilities, 
telephone, postage, subscriptions, communications, purchased electric 
power for train and locomotive propulsion; and other services purchased. 
The components of this account shall be distributed to the following 
accounts in accordance with instruction 1-8 of Part 1201, Subpart A:

Other purchased services--way and structures--running:          41-11-XX
 Freight...................................................


    This account includes amounts charged or credited to operating 
expenses for other purchased services specified in control account 41-
00-00. This account shall be subdivided by the following functions:

                   Repair and maintenance

Roadway....................................................     41-11-10
Tunnels and subways........................................     41-11-11
Bridges and culverts.......................................     41-11-12
Track laying and surfacing.................................     41-11-17
Signals and interlockers...................................     41-11-19
Highway grade crossings....................................     41-11-22
Dismantling retired property...............................     41-11-39
Road property and equipment damaged........................     41-11-48
Other--other...............................................     41-11-99

[[Page 159]]


Other purchased services--way and structures--switching:        41-12-XX
 Freight...................................................


    This account includes amounts charged or credited to operating 
expenses for other purchased services specified in control account 41-
00-00. This account shall be subdivided by the following functions:

                   Repair and maintenance

Roadway....................................................     41-12-10
Tunnels and subways........................................     41-12-11
Bridges and culverts.......................................     41-12-12
Track laying and surfacing.................................     41-12-17
Signals and interlockers...................................     41-12-19
Highway grade crossings....................................     41-12-22
Dismantling retired property...............................     41-12-39
Road property and equipment damaged........................     41-12-48
Other--other...............................................     41-12-99
Other purchased services--way and structures--other:            41-13-XX
 Freight...................................................


    This account includes amounts charged or credited to operating 
expenses for other purchased services specified in control account 41-
00-00. This account shall be subdivided by the following functions:

                       Administration

Track......................................................     41-13-02
Bridges and buildings......................................     41-13-03
Signals....................................................     41-13-04
Communications.............................................     41-13-05
Other......................................................     41-13-06

                   Repair and maintenance

Communication systems......................................     41-13-20
Electric power systems.....................................     41-13-21
Station and office buildings...............................     41-13-23
Shop buildings--locomotives................................     41-13-24
Shop buildings--freight cars...............................     41-13-25
Shop buildings--other equipment............................     41-13-26
Locomotive servicing facilities............................     41-13-27
Miscellaneous buildings and structures.....................     41-13-28
Coal terminals.............................................     41-13-29
Ore terminals..............................................     41-13-30
TOFC/COFC terminals........................................     41-13-31
Other marine terminals.....................................     41-13-32
Motor vehicle loading and distribution facilities..........     41-13-33
Facilities for other specialized services operations.......     41-13-35
Roadway machines...........................................     41-13-36
Small tools and supplies...................................     41-13-37
Snow removal...............................................     41-13-38
Dismantling retired property...............................     41-13-39
Road property and equipment damaged........................     41-13-48
Other--other...............................................     41-13-99
Other purchased services--equipment--locomotives: Freight..     41-21-XX


    This account includes amounts charged or credited to operating 
expenses for other purchased services specified in control account 41-
00-00. This account shall be subdivided by the following functions:

Administration--general....................................     41-21-01

                   Repair and maintenance

Dismantling retired property...............................     41-21-39
Machinery..................................................     41-21-40
Locomotive.................................................     41-21-41
Road property and equipment damaged........................     41-21-48
Other--other...............................................     41-21-99
Other purchased services--equipment--freight cars: Freight.     41-22-XX


    This account includes amounts charged or credited to operating 
expenses for other purchased services specified in control account 41-
00-00. This account shall be subdivided by the following functions:

Administration--general....................................     41-22-01

                   Repair and maintenance

Dismantling retired property...............................     41-22-39
Machinery..................................................     41-22-40
Freight cars...............................................     41-22-42
Road property and equipment damaged........................     41-22-48
Other--other...............................................     41-22-99
Other purchased services--equipment--other equipment:           41-23-XX
 Freight...................................................


    This account includes amounts charged or credited to operating 
expenses for other purchased services specified in control account 41-
00-00. This account shall be subdivided by the following functions:

Administration--general....................................     41-23-01

                   Repair and maintenance

Dismantling retired property...............................     41-23-39
Machinery..................................................     41-23-40
Trucks, trailers, containers in revenue service............     41-23-43
Floating equipment--revenue service........................     41-23-44
Passenger and other revenue equipment......................     41-23-45
Computers and data processing equipment....................     41-23-46
Work and other nonrevenue equipment........................     41-23-47
Road property and equipment damaged........................     41-23-48
Other--other...............................................     41-23-99
Other purchased services--transportation--train: Freight...     41-31-XX


    This account includes amounts charged or credited to operating 
expenses for other purchased services specified in control account 41-
00-00. This account shall be subdivided by the following functions:

Administration--general....................................     41-31-01

                         Operations

Engine crews...............................................     41-31-56
Train crews................................................     41-31-57
Dispatching trains.........................................     41-31-58
Operating switches, signals, interlockers, retarders, humps     41-31-59
Operating drawbridges......................................     41-31-60
Highway crossing protection................................     41-31-61
Train inspection and lubrication...........................     41-31-62
Clearing wrecks............................................     41-31-63
Locomotive fuel............................................     41-31-67
Electric power purchased/produced for motive power.........     41-31-68
Servicing locomotives......................................     41-31-69
Other--other...............................................     41-31-99
Other purchased services--transportation--yard: Freight....     41-32-XX


    This account includes amounts charged or credited to operating 
expenses for other purchased services specified in control account 41-
00-00. This account shall be subdivided by the following functions:

Administration--general....................................     41-32-01

                         Operations

Operating switches, signals, interlockers, retarders, humps     41-32-59
Clearing wrecks............................................     41-32-63
Switch crews...............................................     41-32-64
Controlling operations.....................................     41-32-65
Yard and terminal clerical.................................     41-32-66
Locomotive fuel............................................     41-32-67
Electric power purchased/produced for motive power.........     41-32-68

[[Page 160]]


Servicing locomotives......................................     41-32-69
Other--other...............................................     41-32-99
Other purchased services--transportation--train and yard        41-33-XX
 common: Freight...........................................


    This account includes amounts charged or credited to operating 
expenses for other purchased services specified in control account 41-
00-00. This account shall be subdivided by the following functions:

                         Operations

Cleaning car interiors.....................................     41-33-70
Adjusting, transferring loads..............................     41-33-71
Car loading devices and grain doors........................     41-33-72
Other purchased services--transportation--specialized           41-34-XX
 services: Freight.........................................


    This account includes amounts charged or credited to operating 
expenses for other purchased services specified in control account 41-
00-00. This account shall be subdivided by the following functions:

Administration--general....................................     41-34-01

                         Operations

Pick up and delivery, marine line haul, and rail substitute     41-34-73
 service...................................................
Loading, unloading, and local marine.......................     41-34-74
Protective Services........................................     41-34-75
Other--other...............................................     41-34-99
Other purchased services--transportation--administrative        41-35-XX
 support: freight..........................................


    This account includes amounts charged or credited to operating 
expenses for other purchased services specified in control account 41-
00-00. This account shall be subdivided by the following functions:

Administration--general....................................     41-35-01

                         Operations

Clerks, accounting employees...............................     41-35-76
Communication systems operations...........................     41-35-77
Loss and damage claims processing..........................     41-35-78
Other--other...............................................     41-35-99
Other purchased services--general and administrative:           41-61-XX
 freight...................................................


    This account includes amounts charged or credited to operating 
expenses for other purchased services specified in control account 41-
00-00. This account shall be subdivided by the following functions:

Administration--general....................................     41-61-01

                          General

Accounting, auditing, finance..............................     41-61-86
Management services and data processing....................     41-61-87
Marketing..................................................     41-61-88
Sales......................................................     41-61-89
Industrial development.....................................     41-61-90
Personnel and labor relations..............................     41-61-91
Legal and secretarial......................................     41-61-92
Public relations and advertising...........................     41-61-93
Research and development...................................     41-61-94
Other--other...............................................     41-61-99



                          Claims and Insurance
Control....................................................     50-00-00


    This account may be used as a control account for all accounts in 
the CLAIMS AND INSURANCE series: loss and damage claims; other 
casualties; insurance.

Loss and damage claims--control............................     51-00-00


    This account includes amounts payable to compensate for the loss or 
damage of freight or other goods carried in revenue service. This 
account excludes amounts payable to employees or other parties for 
injuries sustained or loss of life; for damage to real property of 
others or personal property not carried in revenue service; all payments 
for other damages of any kind; and related insurance premiums.

Loss and damage claims--transportation--train: freight.....     51-31-00


    This account includes amounts payable to compensate for the loss or 
damage of freight or other goods carried in revenue service while 
operating all trains except those performing yard functions in 
terminals.

Loss and damage claims--transportation--yard: freight......     51-32-00


    This account includes amounts payable to compensate for the loss or 
damage of freight or other goods carried in revenue service which is 
lost or damaged in yards or terminals.

Loss and damage claims--transportation--train and yard          51-33-00
 common: freight...........................................


    This account includes amounts payable to compensate for the loss or 
damage of freight or other goods carried in revenue service which are 
not predominantly train or yard.

Loss and damage claims--transportation--specialized             51-34-00
 services: freight.........................................


    This account includes amounts payable to compensate for the loss or 
damage of freight or other goods carried in revenue service incurred in 
designated specialized services operations.

Other casualties--control..................................     52-00-00


    This account includes amounts payable to employees or other parties 
for injuries sustained or loss of life in connection with the 
construction, maintenance, operations, and administration of railroad 
property and equipment; for damage to real property, property of others 
or personal property not carried in revenue service; all payments for 
other damages of any kind. This account excludes freight and other goods 
carried in revenue service, and insurance premiums related to the 
casualties chargeable to this account.
    Note: The costs of clearing wrecks and repairing casualty-caused 
damage to the railroad's property and equipment are properly classified 
under other natural expense accounts as appropriate and further 
classified by relevant activities and functions.

    These costs are appropriately charged to the following natural 
accounts:

Other casualties--way and structures--running: freight.....     52-11-00
Other casualties--way and structures--switching: freight...     52-12-00

[[Page 161]]


Other casualties--way and structures--other: freight.......     52-13-00
Other casualties--equipment--locomotives: freight..........     52-21-00
Other casualties--equipment--freight cars: freight.........     52-22-00
Other casualties--equipment--Other equipment: freight......     52-23-00
Other casualties--transportation--train: freight...........     51-31-00
Other casualties--transportation--yard: freight............     51-32-00
Other casualties--transportation--specialized services:         52-34-00
 freight...................................................
Other casualties--transportation--administrative support:       52-35-00
 freight...................................................
Other casualties--general and administrative: freight......     52-61-00
Insurance--control.........................................     53-00-00


    This account includes premiums for insurance to cover property and 
equipment loss and damage, liability, business interruption, and the 
like. These costs are appropriately charged to the following accounts:

Insurance--way and structures--running: freight............     53-11-00
Insurance--way and structures--switching: freight..........     53-12-00
Insurance--way and structures--other: freight..............     53-13-00
Insurance--equipment--locomotives: freight.................     53-21-00
Insurance--equipment--freight cars: freight................     53-22-00
Insurance--equipment--other equipment: freight.............     53-23-00
Insurance--transportation--train: freight..................     53-31-00
Insurance--transportation--yard: freight...................     53-32-00
Insurance--transportation--specialized services: freight...     53-34-00
Insurance--transportation--administrative support: freight.     53-35-00
Insurance--general and administrative: freight.............     53-61-00



                                 General
Control....................................................     60-00-00


    This account may be used as a control account for all accounts in 
the GENERAL series: other expenses; depreciation; uncollectible 
accounts; property taxes; other taxes.

Other expenses--control....................................     61-00-00


    This account includes amounts charged to operating expenses for 
items not otherwise provided for in the other natural expense accounts, 
including travel and other expenses of employees, road property and 
equipment retirement losses, and other items of a general nature.

Other expenses--way and structures--running: freight.......     61-11-XX


    This account includes amounts charged to operating expenses for 
items not otherwise provided for in the other natural expense accounts, 
including travel and other expenses of employees, road property 
retirement lossses, and other items of a general nature associated with 
the carrier's roadway and track on the line of road and outside of 
classification yards. This account shall be subdivided by the following 
functions:

                   Repair and maintenance

Roadway....................................................     61-11-10
Tunnels and subways........................................     61-11-11
Bridges and culverts.......................................     61-11-12
Track laying and surfacing.................................     61-11-17
Signals and interlockers...................................     61-11-19
Highway grade crossings....................................     61-11-22
Dismantling retired property...............................     61-11-39
Road property and equipment damaged........................     61-11-48
Other--other...............................................     61-11-99
Other expenses--way and structures--switching: freight.....     61-12-XX


    This account includes amount charged to operating expenses for items 
not otherwise provided for in the other natural expense accounts, 
including travel and other expenses of employees, road property 
retirement losses, and other items of a general nature associated with 
the carrier's roadway and track within classification yards and 
stations. This account shall be subdivided by the following functions:

                   Repair and maintenance

Roadway....................................................     61-12-10
Tunnels and subways........................................     61-12-11
Bridges and culverts.......................................     61-12-12
Track laying and surfacing.................................     61-12-17
Signals and interlockers...................................     61-12-19
Highway grade crossings....................................     61-12-22
Dismantling retired property...............................     61-12-39
Road property and equipment damaged........................     61-12-48
Other--other...............................................     61-12-99
Other expenses--way and structures--other: freight.........     61-13-XX


    This account includes amounts charged to operating expenses for 
items not otherwise provided for in the other natural expense accounts, 
including travel and other expenses of employees, road property 
retirement losses, and other items of a general nature associated with 
the carrier's structures other than roadway and track. This account 
shall be subdivided by the following functions:

                       Administration

Track......................................................     61-13-02
Bridges and buildings......................................     61-13-03
Signals....................................................     61-13-04
Communications.............................................     61-13-05
Other......................................................     61-13-06

                   Repair and maintenance

Communication systems......................................     61-13-20
Electric power systems.....................................     61-13-21
Station and office buildings...............................     61-13-23
Shop buildings--locomotives................................     61-13-24
Shop buildings--freight cars...............................     61-13-25
Shop buildings--other equipment............................     61-13-26
Locomotive servicing facilities............................     61-13-27
Miscellaneous buildings and structures.....................     61-13-28
Coal terminals.............................................     61-13-29
Ore terminals..............................................     61-13-30
TOFC/COFC terminals........................................     61-13-31
Other marine terminals.....................................     61-13-32
Motor vehicle loading and distribution facilities..........     61-13-33
Facilities for other specialized services operations.......     61-13-35
Roadway machines...........................................     61-13-36
Small tools and supplies...................................     61-13-37
Snow removal...............................................     61-13-38
Dismantling retired property...............................     61-13-39
Road property and equipment damaged........................     61-13-48
Other--other...............................................     61-13-99

[[Page 162]]


Other expenses--equipment--locomotives: Freight............     61-21-XX


    This account includes amounts charged to operating expenses for 
items not otherwise provided for in the other natural expense accounts, 
including travel and other expenses of employees and equipment 
retirement losses, associated with the repair and maintenance of 
locomotives, whether owned by the carrier or by others. This account 
shall be subdivided by the following functions:

Administration--general....................................     61-21-01

                   Repair and maintenance

Dismantling retired property...............................     61-21-39
Machinery..................................................     61-21-40
Locomotives................................................     61-21-41
Road property and equipment damaged........................     61-21-48
Other--other...............................................     61-21-99
Other expenses--equipment--freight cars: Freight...........     61-22-XX


    This account includes amounts charged to operating expenses for 
items not otherwise provided for in the other natural expense accounts, 
including travel and other expenses of employees, equipment retirement 
losses, associated with the repair and maintenance of freight cars, 
whether owned by the carrier or by others. This account shall be 
subdivided by the following functions:

Administration--general....................................     61-22-01

                   Repair and maintenance

Dismantling retired property...............................     61-22-39
Machinery..................................................     61-22-40
Freight cars...............................................     61-22-42
Road property and equipment damaged........................     61-22-48
Other--other...............................................     61-22-99
Other expenses--equipment--other equipment: Freight........     61-23-XX


    This account includes amounts charged to operating expenses for 
items not otherwise provided for in the other natural expense accounts, 
including travel and other expenses of employees, equipment retirement 
losses, associated with the repair and maintenance of equipment other 
than locomotives and freight cars, whether owned by the carrier or by 
others. This account shall be subdivided by the following functions:

Administration--general....................................     61-23-01

                   Repair and maintenance

Dismantling retired property...............................     61-23-39
Machinery..................................................     61-23-40
Trucks, trailers, containers in revenue service............     61-23-43
Floating equipment--revenue service........................     61-23-44
Passenger and other revenue equipment......................     61-23-45
Computers and data processing equipment....................     61-23-46
Work and other nonrevenue equipment........................     61-23-47
Road property and equipment damaged........................     61-23-48
Other--other...............................................     61-23-99
Other expenses--transportation--train: Freight.............     61-31-XX


    This account includes amounts charged to operating expenses for 
items not otherwise provided for in the other natural expense accounts, 
including travel and other expenses of employees, associated with the 
dispatching and operations of freight trains over the roadway and 
outside of classification yards. This account shall be subdivided by the 
following functions:

Administration--general....................................     61-31-01

                         Operations

Engine crews...............................................     61-31-56
Train crews................................................     61-31-57
Dispatching trains.........................................     61-31-58
Operating switches, signals, interlockers, retarders, humps     61-31-59
Operating drawbridges......................................     61-31-60
Highway crossing protection................................     61-31-61
Train inspection and lubrication...........................     61-31-62
Clearing wrecks............................................     61-31-63
Locomotive fuel............................................     61-31-67
Electric power purchased/produced for motive power.........     61-31-68
Servicing locomotives......................................     61-31-69
Other--other...............................................     61-31-99
Other expenses--transportation--yard: Freight..............     61-32-XX


    This account includes amounts charged to operating expenses for 
items not otherwise provided for in the other natural expense accounts, 
including travel and other expenses of employees, and other items of a 
general nature associated with the movement of freight cars within 
classification yards and in terminal switching and transfer service. 
This account shall be subdivided by the following functions:

Administration--general....................................     61-32-01

                         Operations

Operating switches, signals, interlockers, retarders, humps     61-32-59
Clearing wrecks............................................     61-32-63
Switch crews...............................................     61-32-64
Controlling operations.....................................     61-32-65
Yard and terminal clerical.................................     61-32-66
Locomotive fuel............................................     61-32-67
Electric power purchased/produced for motive power.........     61-32-68
Servicing locomotives......................................     61-32-69
Other--other...............................................     61-32-99
Other expenses--transportation--specialized services:           61-34-XX
 Freight...................................................


    This account includes amounts charged to operating expenses for 
items not otherwise provided for in the other natural expense accounts, 
including travel and other expenses of employees, and other items of a 
general nature incurred in operating services which are specialized in 
nature and in cost characteristics. The specialized services designated 
by the Board appear within the definition of specialized services. This 
account shall be subdivided by the following functions:

Administration--general....................................     61-34-01

                         Operations

Pick up and delivery, marine line haul, and rail substitute     61-34-73
 service...................................................
Loading, unloading, and local marine.......................     61-34-74
Protective services........................................     61-34-75
Other--other...............................................     61-34-99
Other expenses--transportation--administrative support:         61-35-XX
 Freight...................................................


    This account includes amounts charged to operating expenses for 
items not otherwise provided for in the other natural expense accounts, 
including travel and other expenses

[[Page 163]]

of employees, and other items of a general nature incurred in 
association with providing direct administrative support for the 
Transportation Activity. This account shall be subdivided by the 
following functions:

Administration--general....................................     61-35-01

                         Operations

Clerks, accounting employees...............................     61-35-76
Communication systems operations...........................     61-35-77
Loss and damage claims processing..........................     61-35-78
Other--other...............................................     61-35-99
Other expenses--general and administrative: Freight........     61-61-XX


    This account includes amounts charged to operating expenses for 
items not otherwise provided for in the other natural expense accounts, 
including travel and other expenses of employees, and other items of a 
general nature incurred in providing overall administration of other 
support for carrier operations. This account shall be subdivided by the 
following functions:

Administration--general....................................     61-61-01

                          General

Accounting, auditing, finance..............................     61-61-86
Management services and data processing....................     61-61-87
Marketing..................................................     61-61-88
Sales......................................................     61-61-89
Industrial development.....................................     61-61-90
Personnel labor relations..................................     61-61-91
Legal and secretarial......................................     61-61-92
Public relations and advertising...........................     61-61-93
Research and development...................................     61-61-94
Other--other...............................................     61-61-99
Depreciation--control......................................     62-00-00


    This control account includes the amounts charged to operating 
expenses for depreciation of owned road property and equipment, and the 
depreciation element of road property held under capital lease in 
accordance with FASB Statement No. 13. These costs are appropriately 
charged to the following natural accounts:

Depreciation--way and structures--running: Freight.........     62-11-00
Depreciation--way and structures--switching: Freight.......     62-12-00
Depreciation--way and structures--other: Freight...........     62-13-00
Depreciation--equipment--locomotives: Freight..............     62-21-00
Depreciation--equipment--freight cars: Freight.............     62-22-00
Depreciation--equipment--other equipment: Freight..........     62-23-00
Uncollectible accounts--control............................     63-00-00


    This account includes charges to operating expenses for the 
writedown of accounts and notes due to the railroad, whether classified 
as current or long-term. This account includes any credits to allowance 
accounts for collectibility and total writeoff of receivables. This 
account does not include writedowns of property, equipment, or 
investments (except accounts, notes, or other receivables held as 
investments). Proper adjustments of incorrect receivables are not to be 
charged to this account. Collections of amounts previously written off 
or down are to be credited to this account. The total of this account 
shall be charged to the following account:

Uncollectible accounts--general and administrative: Freight     63-61-00
Property taxes--control....................................     64-00-00


    This account includes only taxes based on the value of real estate 
and personal property used in railroad operations. The total of this 
account shall be charged to the following account:

Property taxes--general and administrative: Freight........     64-61-00
Other taxes--control.......................................     65-00-00


    This account includes taxes on gross receipts, franchise fees, 
excise taxes, and similar items. This account excludes property taxes 
and taxes chargeable as emloyee benefits. The total of this account 
shall be charged to the following account:

Other taxes--general and administrative: Freight...........     65-61-00


    (2) Other computed cost elements.

651 Locomotives return on investment.
652 Freight train car costs.
01 Per day costs.
02 Mileage costs.
654 Rehabilitation.
664 Deadheading, taxi and hotel costs.
01 Deadheading.
02 Taxi.
03 Hotel.
665 Overhead movement costs.
01 Transportation.
02 Equipment.
03 Freight-train cars--mileage portion.

    (3) Off-branch avoidable costs.

661 Terminal costs.
01 Modified terminal costs.
02 Normal terminal costs.
03 Interchange costs.
662 Freight train car costs.
663 Freight train revenue ton-mile costs.

    (4) All other avoidable costs.\1\
---------------------------------------------------------------------------

    \1\ Accounts 671-675 apply to Part 1152 only. Accounts 677 and 682 
apply to Part 1155 only.

671 Working capital.
672 Required capital expenditures.
673 Deferred maintenance.
674 Current cost of freight train cars, locomotives, and other 
equipment.
675 Foregone tax benefits.
676 Administrative costs.
677 Deferred subsidy payment costs.
678 Casualty reserve expenses.
Total, all other avoidable costs.
681 Reasonable return on the value of properties.

[[Page 164]]

682 Management fee.

[43 FR 1733, Jan. 11, 1978, as amended at 43 FR 28498, June 30, 1978; 44 
FR 9730, Feb. 14, 1979; 47 FR 49596, Nov. 1, 1982; 67 FR 57533, Sept. 
11, 2002]

 Appendix I to Part 1201--Certification of Branch Line Accounting System 
                                 Records

Carrier: (Exact legal title or name of the respondent)__________________
________________________________________________________________________

Name, title, telephone number and address of the person to be contacted:

Name____________________________________________________________________
Title___________________________________________________________________
Telephone Number: (Area Code) and (Telephone number)____________________
Office Address: (Street and number) (City, State, and ZIP code)_________
________________________________________________________________________

                              certification

I, the undersigned,_____________________________________________________
of (Title of officer in charge of accounts)_____________________________
________________________________________________________________________
(Full name of reporting company)________________________________________

certify that during the calendar year 19---- the branch line accounting 
system data were collected and maintained for each line that met the 
criteria set forth in 49 CFR 1201, Subpart B, section 920(a), Lines For 
Which Data Collection Is Required, (Docket No. 36366).

 Signature______________________________________________________________

    Date------------

    The lines covered by this certification are described below: 
(Describe each branch line separately using the following format as set 
forth in 49 CFR 1152.11.)
    (a) Carrier's designation for line (Ex. Zanesville Secondary Track);
    (b) State or states in which line is located;
    (c) County or counties in which line is located;
    (d) Milepost delineating each line or portion of line;
    (e) Agency or terminal station(s) located on line or portion of line 
with milepost designations;
    (f) Current category designation and date placed in that category; 
and
    (g) Previous category.

[44 FR 9730, Feb. 14, 1979, as amended at 47 FR 49596, Nov. 1, 1982]




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