49 C.F.R. Appendix II to Subpart A of Part 1139—Financial Ratios (Traffic and Cost Study Carrier _____)
Title 49 - Transportation
[47 FR 49580, Nov. 1, 1982; 47 FR 54081, Dec. 1, 1982]
Title 49: Transportation
PART 1139—PROCEDURES IN MOTOR CARRIER REVENUE PROCEEDINGS
Subpart A—Common Carriers of General Commodities
Appendix II to Subpart A of Part 1139—Financial Ratios (Traffic and Cost Study Carrier _____)
[Complete appendix II for each traffic and cost study carrier and for all such carriers combined]---------------------------------------------------------------------------------------------------------------- First Third Second precedingLine preceding preceding calendar No. Item Source \1\ calendar calendar year year year (actual or (actual) (actual) estimated)---------------------------------------------------------------------------------------------------------------- (1).............................. (2)............................. (3) (4) (5)---------------------------------------------------------------------------------------------------------------- 1 Current assets \2\............... A.R. Sch. 100, L. 18............ $ $ $ 2 Net carrier operating property A.R. Sch. 100, L. 21............ (owned)\2\. 3 Net carrier operating property A.R. Sch. 100, L. 21+L. 23...... (owned plus leased to others) \2\. 4 Net tangible property \2\........ A.R. Sch. 100, L. 26............ 5 Intangibles \2\.................. A.R. Sch. 100, L. 32............ 6 Current liabilities \2\.......... A.R. Sch. 101, L. 13............ 7 Long-term debt \2\............... A.R. Sch. 101, L. 15+L. 25...... 8 Shareholders' equity \2\......... A.R. Sch. 101, L. 55............ 9 Operating revenues............... A.R. Sch. 2998, L. 3............ 10 Depreciation plus or minus A.R. Sch. 2998, L. 6+ or-L. 7... depreciation adjustment. 11 Operating expenses............... A.R. Sch. 2998, L. 10........... 12 Net carrier operating income..... A.R. Sch. 2998, L. 14........... 13 Ordinary income before income A.R. Sch. 2998, L. 28........... taxes. 14 Net income or loss............... A.R. Sch. 2998, L. 35........... 15 Net income or loss plus or minus L. 10 Plus L. 14................ $ $ $ depreciation \3\. 16 Percent owned and leased property L. 3÷L. 4.................. % % % to net tangible property (3 decimals). 17 Investment in owned and leased ................................ $ $ $ property plus working capital \4\. 18 Shareholders' equity less L. 8-L. 5....................... $ $ $ intangibles. 19 Long-term debt plus shareholders' L. 7+L. 18...................... $ $ $ equity less intangibles. 20 Operating ratio (2 decimals)..... L. 11÷L. 9................. % % % 21 Current ratio (2 decimals)....... L. 1÷L. 6.................. 22 Ratio net income or loss to L. 14÷L. 9................. % % % operating revenue (2 decimals). 23 Rate of return on owned and L. 12÷L. 17................ % % % leased operating property plus working capital (2 decimals). 24 Rate of return on shareholders' L. 14÷L. 18................ % % % equity less intangibles (2 decimals). 25 Capital structure ratio (2 L. 7÷L. 19................. % % % decimals). 26 Throwoff to debt ratio (2 L. 15÷L. 7................. % % % decimals). 27 Ratio long-term debt to L. 7÷L. 18................. % % % shareholders' equity less intangibles (2 decimals).----------------------------------------------------------------------------------------------------------------\1\ Annual report sources refer to 1970 Motor Carrier Annual Report Form A for Class I Motor Carriers of Property. For class II carriers use the comparable sources. For years prior to 1970 use the comparable annual report sources.\2\ Show average of beginning and end of year figures.\3\ If carrier shows a net income, the amount shown for depreciation should be added to it; if a net loss, then the net loss and the amount for depreciation should be netted and the appropriate figure shown.\4\ Multiply the percent on line 16 by the difference between line 1 and line 6. Add the resulting amount to line 3.
