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49 C.F.R. Subpart B—Branch Line Accounting System

Title 49 - Transportation

Title 49: Transportation
PART 1201—RAILROAD COMPANIES

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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 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 records 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................................  ..........------------------------------------------------------------------------

                                          (B) On-Branch Avoidable Costs----------------------------------------------------------------------------------------------------------------                                                                                  Freight                                                          ------------------------------------------------------                                                                          Material,                      Line item_(a)                         Salaries       tools,                                                               and        supplies,      Purchased   General_(e)                                                            wages_(b)    fuels, and    services_(d)                                                                       lubricants_(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  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...............  ..........  ..............  ............  ...........  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...........  ..........  ..............  ............  ...........  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...............................  ..........  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...  ..........  ..........  ..........  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 Accounts831 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). (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 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 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     11-11-XX wages_way and structures_run ning: Freight 

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  maintenanceRoadway          11-11-10Tunnels and      11-11-11 subwaysBridges and      11-11-12 culvertsTrack laying     11-11-17 and surfacingSignals and      11-11-19 interlockersHighway grade    11-11-22 crossingsDismantling      11-11-39 retired propertyRoad property    11-11-48 and equipment damagedOther_other      11-11-99Salaries and     11-12-XX wages_way and structures_swi tching: Freight 

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  maintenanceRoadway          11-12-10Tunnels and      11-12-11 subwaysBridges and      11-12-12 culvertsTrack laying     11-12-17 and surfacingSignals and      11-12-19 interlockersHighway grade    11-12-22 crossingsDismantling      11-12-39 retired propertyRoad property    11-12-48 and equipment damagedOther_other      11-12-99Salaries and     11-13-XX wages_way and structures_oth er: Freight 

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          11-13-02Bridges and      11-13-03 buildingsSignals          11-13-04Communications   11-13-05  Other          11-13-06   Repair and  maintenanceCommunication    11-13-20 systemsElectric power   11-13-21 systemsStation and      11-13-23  office buildings   Shop          11-13-24 buildings_loco motives   Shop          11-13-25 buildings_frei ght cars   Shop          11-13-26 buildings_othe       rLocomotive       11-13-27 servicing facilitiesMiscellaneous    11-13-28 buildings and structuresCoal terminals   11-13-29Ore terminals    11-13-30   TOFC/COFC     11-13-31 terminalsOther marine     11-13-32 terminalsMotor vehicle    11-13-33 loading and distribution facilitiesFacilities for   11-13-35   other specialized services operationsRoadway          11-13-36 machinesSmall tools and  11-13-37 suppliesSnow removal     11-13-38Dismantling      11-13-39 retired propertyRoad property    11-13-48 and equipment damagedOther_other      11-13-99Salaries and     11-21-XX wages_equipmen t_locomotives: Freight 

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_  11-21-01 general   Repair and  maintenanceDismantling      11-21-39 retired propertyShop machinery   11-21-40Locomotives      11-21-41Road property    11-21-48 and equipment damagedOther_other      11-21-99Salaries and     11-22-XX Wages_Equipmen t_Freight Cars: Freight 

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_  11-22-01 general   Repair and  maintenanceDismantling      11-22-39 retired propertyShop machinery   11-22-40Freight cars     11-22-42Road property    11-22-48 and equipment damagedOther_other      11-22-99Salaries and     11-23-XX wages_equipmen t_other equipment: Freight 

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_  11-23-01 general   Repair and  maintenanceDismantling      11-23-39 retired propertyShop machinery   11-23-40Trucks,          11-23-43 trailers, containers in revenue serviceFloating         11-23-44 equipment_reve nue servicePassenger and    11-23-45 other revenue equipmentComputers and    11-23-46    data processing equipmentWork and other   11-23-47 non-revenue equipmentRoad property    11-23-48 and equipment damagedOther_other      11-23-99Salaries and     11-31-XX wages_transpor tation_train: 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 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_  11-31-01 general   OperationsEngine crews     11-31-56Train crews      11-31-57Dispatching      11-31-58  trainsOperating        11-31-59 switches, signals, interlockers, retarders,   humpsOperating        11-31-60 drawbridgesHighway          11-31-61 crossing protection  Train          11-31-62 inspection and lubricationClearing wrecks  11-31-63Locomotive fuel  11-31-67Electric power   11-31-68 purchased/ produced for motive powerServicing        11-31-69 locomotivesOther_other      11-31-99Salaries and     11-32-XX wages_transpor tation_yard: 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 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_  11-32-01 general   OperationsOperating        11-32-59 switches, signals, interlockers, retarders,   humpsClearing wrecks  11-32-63Switch crews     11-32-64Controlling      11-32-65 operationsYard and         11-32-66 terminal clericalLocomotive fuel  11-32-67Electrical       11-32-68   power purchased/ produced for motive powerServicing        11-32-69 locomotivesOther_other      11-32-99Salaries and     11-33-XX wages_transpor tation_train and yard common: 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     11-33-70 interiorsAdjusting and    11-33-71 transferring   loadsCar loading      11-33-72 devices and grain doorsSalaries and     11-34-XX wages_transpor tation_special ized services: 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_  11-34-01 general   OperationsPickup and       11-34-73 delivery, marine line haul, and rail substitute serviceLoading,         11-34-74 unloading, and local marineProtective       11-34-75 serviceOther_other      11-34-99Salaries and     11-35-XX wages_transpor tation_adminis trative support: 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_  11-35-01 general   OperationsClerical and     11-35-76 accounting employeesCommunication    11-35-77 systems operationsLoss and damage  11-35-78  claims processingOther_other      11-35-99Salaries and     11-61-XX wages_general     and administrative : Freight 

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_  11-61-01 general    GeneralAccounting,      11-61-86 auditing, financeManagement       11-61-87 services and    data processingMarketing        11-61-88  Sales          11-61-89Industrial       11-61-90 developmentPersonnel and    11-61-91   labor relationsLegal and        11-61-92 secretarial Public          11-61-93 relations and advertisingResearch and     11-61-94 developmentOther_other      11-61-99Fringe benefits  12-00-00 not included      in compensation_c  ontrol 

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  12-11-00 not included      in compensation_w  ay and structures_run ning: 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 roadway and track on the line of road and outside of classification yards.

   Fringe benefits  12-12-00 not included      in compensation_w  ay and structures_swi tching: 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  12-13-00 not included      in compensation_w  ay and structures_oth er: 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  12-21-00 not included      in compensation_e quipment_locom otives: 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  12-22-00 not included      in compensation_e quipment_freig ht 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  12-23-00 not included      in compensation_e quipment_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  12-31-00 not included      in compensation_t ransportation_ 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  12-32-00 not included      in compensation_t ransportation_ 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  12-33-00 not included      in compensation_t ransportation_ 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  12-34-00 not included      in compensation_t ransportation_ 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  12-35-00 not included      in compensation_t ransportation_ 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  12-61-00 not included      in compensation_g eneral and 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.

                                Materiel   Control          20-00-00 

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

   Materials,       21-00-00  tools, supplies,  fuels, lubricants_Con    trol 

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,       21-11-XX  tools, supplies,  fuels, lubricants_way     and structures_Run ning: 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  maintenanceRoadway          21-11-10Tunnels and      21-11-11 subwaysBridges and      21-11-12 culverts   Ties          21-11-13  Rails          21-11-14Other track      21-11-15 materialBallast          21-11-16Track laying     21-11-17 and surfacingSignals and      21-11-19 interlockersHighway grade    21-11-22 crossingsDismantling      21-11-39 retired propertyRoad property    21-11-48 and equipment damagedOther_other      21-11-99Materials,       21-12-XX  tools, supplies,  fuels, lubricants_way     and structures_swi tching: 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  maintenanceRoadway          21-12-10Tunnels and      21-12-11 subwaysBridges and      21-12-12 culverts   Ties          21-12-13  Rails          21-12-14Other track      21-12-15 materialBallast          21-12-16Track laying     21-12-17 and surfacingSignals and      21-12-19 interlockersHighway grade    21-12-22 crossingsDismantling      21-12-39 retired propertyRoad property    21-12-48 and equipment damagedOther_other      21-12-99Materials,       21-13-XX  tools, supplies,  fuels, lubricants_way     and structures_oth er: 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          21-13-02Bridges and      21-13-03 buildingsSignals          21-13-04Communications   21-13-05  Other          21-13-06   Repair and  maintenanceCommunication    21-13-20 systemsElectric power   21-13-21 systemsStation and      21-13-23  office buildings   Shop          21-13-24 buildings_loco motives   Shop          21-13-25 buildings_frei ght cars   Shop          21-13-26 buildings_othe r equipmentLocomotive       21-13-27 servicing facilitiesMiscellaneous    21-13-28 buildings and structuresCoal terminals   21-13-29Ore terminals    21-13-30   TOFC/COFC     21-13-31 terminalsOther marine     21-13-32 terminalsMotor vehicle    21-13-33 loading and distribution facilitiesFacilities for   21-13-35   other specialized services operationsRoadway          21-13-36 machinesSmall tools and  21-13-37 suppliesSnow removal     21-13-38Dismantling      21-13-39 retired propertyRoad property    21-13-48 and equipment damagedOther_other      21-13-99Materials,       21-21-XX  tools, supplies,  fuels, lubricants_equ ipment_locomot ives: 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, and similar items. Its components shall be distributed to the following functions in accordance with instruction 1–8 of Part 1201, Subpart A:

   Administration_  21-21-01 General   Repair and  maintenanceDismantling      21-21-39 retired propertyMachinery        21-21-40Locomotives      21-21-41Road property    21-21-48 and equipmentOther_other      21-21-99Materials,       21-22-XX  tools, supplies,  fuels, lubricants_equ ipment_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_  21-22-01 general   Repair and  maintenanceDismantling      21-22-39 retired propertyMachinery        21-22-40Freight cars     21-22-42Road property    21-22-48 and equipment damagedOther_other      21-22-99Materials,       21-23-XX  tools, supplies,  fuels, lubricants_equ ipment_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_  21-23-01 general   Repair and  maintenanceDismantling      21-23-39 retired propertyMachinery        21-23-40Trucks,          21-23-43 trailers, containers in revenue serviceFloating         21-23-44 equipment_reve nue servicePassenger and    21-23-45 other revenue equipmentComputers and    21-23-46    data processing equipmentWork and other   21-23-47 nonrevenue equipmentRoad property    21-23-48 and equipment damagedOther_other      21-23-99Materials,       21-31-XX  tools, supplies,  fuels, lubricants_tra nsportation_tr ain: 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_  21-31-01 general   OperationsEngine crews     21-31-56Train crews      21-31-57Dispatching      21-31-58  trainsOperating        21-31-59 switches, signals, interlockers, retarders,   humpsOperating        21-31-60 drawbridgesHighway          21-31-61 crossing protection  Train          21-31-62 inspection and lubricationClearing wrecks  21-31-63Locomotive       21-31-67   fuelsElectric power   21-31-68 purchased/ produced for motive powerServicing        21-31-69 locomotivesOther_other      21-31-99Materials,       21-32-XX  tools, supplies,  fuels, lubricants_tra nsportation_ya rd: 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_  21-32-01 general   OperationsOperating        21-32-59 switches, signals, interlockers, retarders,   humpsClearing wrecks  21-32-63Switch crews     21-32-64Controlling      21-32-65 operationsYard and         21-32-66 terminal clericalLocomotive fuel  21-32-67Electric power   21-32-68 purchased/ produced for motive powerServicing        21-32-69 locomotivesOther_other      21-32-99Materials,       21-33-XX  tools, supplies,  fuels, lubricants_tra nsportation_tr ain 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 functions in accordance with instruction 1–8 of Part 1201, Subpart A:

      OperationsCleaning car     21-33-70 interiorsAdjusting,       21-33-71 transferring   loadsCar loading      21-33-72 devices and grain doorsMaterials,       21-34-XX  tools, supplies,  fuels, lubricants_tra nsportation_sp ecialized 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_  21-34-01 general   OperationsPick up and      21-34-73 delivery, marine line haul, and rail substitute serviceLoading,         21-34-74 unloading, and local marineProtective       21-34-75 servicesOther_other      21-34-99Materials,       21-35-XX  tools, supplies,  fuels, lubricants_tra nsportation_ad ministra- 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_  21-35-01 general   OperationsClerks,          21-35-76 accounting employeesCommunication    21-35-77 systems operationsLoss and damage  21-35-78  claims processingOther_other      21-35-99Materials,       21-61-XX  tools, supplies,  fuels, lubricants_gen eral and 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_  21-61-01 general    GeneralAccounting,      21-61-86 auditing, financeManagement       21-61-87 services and    data processingMarketing        21-61-88  Sales          21-61-89Industrial       21-61-90 developmentPersonnel and    21-61-91   labor relationsLegal and        21-61-92 secretarial Public          21-61-93 relations and advertisingResearch and     21-61-94 developmentOther_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_CreditJoint facility   ............................................ rent_DebitJoint facility   ............................................ rent_Credit  Other          ............................................ rents_Debit  Other          ............................................ rents_Credit  Joint          ............................................ facility_Debit  Joint          ............................................ facility_Credi       tRepairs billed   ............................................      by others_DebitRepairs billed   ............................................      to others_CreditOther purchased  ............................................ services  Lease          31-00-00 rentals_debit_ control 

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          31-11-00 rentals_debit_ way and structures_run ning: freight  Lease          31-12-00 rentals_debit_ way and structures_swi tching: freight  Lease          31-13-00 rentals_debit_ way and structures_oth er: freight  Lease          31-21-00 rentals_debit_ equipment_loco motives: freight  Lease          31-22-00 rentals_debit_ equipment_frei ght cars: freight  Lease          31-23-00 rentals_debit_ equipment_othe r equipment: freight  Lease          32-00-00 rentals_credit _control 

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          32-11-00 rentals_credit _way and structures_run ning: freight  Lease          32-12-00 rentals_credit _way and structures_swi tching: freight  Lease          32-13-00 rentals_credit _way and structures_oth er: freight  Lease          32-21-00 rentals_credit _equipment_loc omotives: freight  Lease          32-22-00 rentals_credit _equipment_fre ight cars: freight  Lease          32-23-00 rentals_credit _equipment_oth er equipment: freightJoint facility   33-00-00 rents_debit_co   ntrol 

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   33-11-00 rents_debit_wa   y and structures_run ning: FreightJoint facility   33-12-00 rents_debit_wa   y and structures_swi tching: FreightJoint facility   33-13-00 rents_debit_wa   y and structures_oth er: FreightJoint facility   33-21-00 rents_debit_eq uipment_locomo tives: FreightJoint facility   33-22-00 rents_debit_eq uiment_freight cars: FreightJoint facility   33-23-00 rents_debit_eq uipment_other equipment: FreightJoint facility   34-00-00 rents_credit_c  ontrol 

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   34-11-00 rents_credit_w  ay and structures_run ning: FreightJoint facility   34-12-00 rents_credit_w  ay and structures_swi tching: FreightJoint facility   34-13-00 rents_credit_w  ay and structures_oth er: FreightJoint facility   34-21-00 rents_credit_e quipment_locom otives: FreightJoint facility   34-22-00 rents_credit_e quipment_freig ht cars: FreightJoint facility   34-23-00 rents_credit_e quipment_other equipment: Freight  Other          35-00-00 rents_debit_co   ntrol 

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          35-11-00 rents_debit_wa   y and structures_run ning: Freight: Freight  Other          35-12-00 rents_debit_wa   y and structures_swi tching: Freight  Other          35-13-00 rents_debit_wa   y and structures_oth er: Freight  Other          35-21-00 rents_debit_eq uipment_locomo tives: Freight  Other          35-22-00 rents_debit_eq uipment_freigh t cars: Freight  Other          35-23-00 rents_debit_eq uipment_other equipment: Freight  Other          36-00-00 rents_credit_c  ontrol 

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          36-11-00 rents_credit_w  ay and structures_run ning: Freight  Other          36-12-00 rents_credit_w  ay and structures_swi tching: Freight  Other          36-13-00 rents_credit_w  ay and structures_oth er: Freight  Other          36-21-00 rents_credit_e quipment_locom otives: Freight  Other          36-22-00 rents_credit_e quipment_freig ht cars: Freight  Other          36-23-00 rents_credit_e quipment_other equipment: Freight  Joint          37-00-00 facility_debit _control 

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          37-11-00 Facility_debit _way and structures_run ning: Freight  Joint          37-12-00 Facility_debit _way and structures_swi tching: Freight  Joint          37-13-00 Facility_debit _way and structures_oth er: Freight  Joint          37-21-00 facility_debit _equipment_loc omotives: Freight  Joint          37-22-00 facility_debit _equipment_fre ight cars: Freight  Joint          37-23-00 facility_debit _equipment_oth er equipment: Freight  Joint          37-31-00 facility_debit _transportatio n_train: Freight  Joint          37-32-00 facility_debit _transportatio n_yard: Freight  Joint          37-34-00 facility_debit _transportatio n_specialized services: Freight  Joint          37-35-00 facility_debit _transportatio n_administrati ve support: Freight  Joint          37-61-00 facility_debit _general and administrative : Freight  Joint          38-00-00 facility_credi t_control 

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          38-11-00 facility_credi t_way and structures_run ning: Freight  Joint          38-12-00 facility_credi t_way and structures_swi tching: Freight  Joint          38-13-00 facility_credi t_way and structures_oth er: Freight  Joint          38-21-00 facility_credi t_equipment_lo comotives: Freight  Joint          38-22-00 facility_credi t_equipment_fr eight cars: Freight  Joint          38-23-00 facility_credi t_equipment_ot her equipment: Freight  Joint          38-31-00 facility_credi t_transportati on_train: Freight  Joint          38-32-00 facility_credi t_transportati on_yard: Freight  Joint          38-34-00 facility_credi t_transportati on_specialized services: Freight  Joint          38-35-00 facility_credi t_transportati on_administrat ive support: Freight  Joint          38-61-00 facility_credi t_general and administrative : FreightRepairs billed   39-00-00      by others_debit_c  ontrol 

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   39-11-XX      by others_debit_w  ay and structures_run ning: 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  maintenanceRoadway          39-11-10Tunnels and      39-11-11 subwaysBridges and      39-11-12 culvertsTrack laying     39-11-17 and surfacingSignals and      39-11-19 interlockersHighway grade    39-11-22 crossingsRoad property    39-11-48 and equipment damagedRepairs billed   39-12-XX      by others_debit_w  ay and structures_swi tching: 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  maintenanceRoadway          39-12-10Tunnels and      39-12-11 subwaysBridges and      39-12-12 culvertsTrack laying     39-12-17 and surfacingSignals and      39-12-19 interlockersHighway grade    39-12-22 crossingsRoad property    39-12-48 and equipment damagedRepairs billed   39-13-XX      by others_debit_w  ay and structures_oth er: 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  maintenanceCommunication    39-13-20 systemsElectric power   39-13-21 systemsStation and      39-13-23  office buildings   Shop          39-13-24 buildings_loco motives   Shop          39-13-25 buildings_frei ght cars   Shop          39-13-26 buildings_othe r equipmentLocomotive       39-13-27 servicing facilitiesMiscellaneous    39-13-28 buildings and structuresCoal terminals   39-13-29Ore terminals    39-13-30   TOFC/COFC     39-13-31 terminalsOther marine     39-13-32 terminalsMotor vehicle    39-13-33 loading and distribution facilitesFacilities for   39-13-35   other specialized services operationsRoadway          39-13-36 machinesSmall tools and  39-13-37 suppliesSnow removal     39-13-38Road property    39-13-48 and equipment damagedRepairs billed   39-21-XX      by others_debit_e quipment_locom otives: 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  maintenanceMachinery        39-21-40Locomotives      39-21-41Road property    39-21-48 and equipment damagedRepairs billed   39-22-XX      by others_debit_e quipment_freig ht cars: 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  maintenanceMachinery        39-22-40Freight cars     39-22-42Road property    39-22-48 and equipment damagedRepairs billed   39-23-XX      by others_debit_e quipment_other 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  maintenanceMachinery        39-23-40Trucks,          39-23-43 trailers, and containers in revenue serviceFloating         39-23-44 equipment_reve nue servicePassenger and    39-23-45 other revenue equipmentComputers and    39-23-46    data processing equipmentWork and other   39-23-47 nonrevenue equipmentRoad property    39-23-48 and equipment damagedRepairs billed   40-00-00      to others_credit_ control 

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   40-11-XX      to others_credit_ way and structures_run ning: 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  maintenanceRoadway          40-11-10Tunnels and      40-11-11 subwaysBridges and      40-11-12 culvertsTrack laying     40-11-17 and surfacingSignals and      40-11-19 interlockersHighway grade    40-11-22 crossingsRoad property    40-11-48 and equipment damagedRepairs billed   40-12-XX      to others_credit_ way and structures_swi tching: 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  maintenanceRoadway          40-12-10Tunnels and      40-12-11 subwaysBridges and      40-12-12 culvertsTrack laying     40-12-17 and surfacingSignals and      40-12-19 interlockersHighway grade    40-12-22 crossingsRoad property    40-12-48 and equipment damagedRepairs billed   40-13-XX      to others_credit_ way and structures_oth er: 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  maintenanceCommunication    40-13-20 systemsElectric power   40-13-21 systemsStation and      40-13-23  office buildings   Shop          40-13-24 buildings_loco motives   Shop          40-13-25 buildings_frei ght cars   Shop          40-13-26 buildings_othe r equipmentLocomotive       40-13-27 servicing facilitiesMiscellaneous    40-13-28 buildings and structuresCoal terminals   40-13-29Ore terminals    40-13-30   TOFC/COFC     40-13-31 terminalsOther marine     40-13-32 terminalsMotor vehicle    40-13-33 loading and distribution facilitiesFacilities for   40-13-35   other specialized services operationsRoadway          40-13-36 machinesSmall tools and  40-13-37 suppliesSnow removal     40-13-38Road property    40-13-48 and equipment damagedRepairs billed   40-21-XX      to others_credit_ equipment_loco motives: 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  maintenanceMachinery        40-21-40Locomotives      40-21-41Road property    40-21-48 and equipment damagedRepairs billed   40-22-XX      to others_credit_ equipment_frei ght cars: 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  maintenanceMachinery        40-22-40Freight cars     40-22-42Road property    40-22-48 and equipment damagedRepairs billed   40-23-XX      to others_credit_ equipment_othe r 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  maintenanceMachinery        40-23-40Trucks,          40-23-43 trailers, and containers in revenue serviceFloating         40-23-44 equipment_reve nue servicePassenger and    40-23-45 other revenue equipmentComputers and    40-23-46    data processing equipmentWork and other   40-23-47 non-revenue equipmentRoad property    40-23-48 and equipment damagedOther purchased  41-00-00 services_contr      ol 

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  41-11-XX services_way     and structures_run ning: 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  maintenanceRoadway          41-11-10Tunnels and      41-11-11 subwaysBridges and      41-11-12 culvertsTrack laying     41-11-17 and surfacingSignals and      41-11-19 interlockersHighway grade    41-11-22 crossingsDismantling      41-11-39 retired propertyRoad property    41-11-48 and equipment damagedOther_other      41-11-99Other purchased  41-12-XX services_way     and structures_swi tching: 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  maintenanceRoadway          41-12-10Tunnels and      41-12-11 subwaysBridges and      41-12-12 culvertsTrack laying     41-12-17 and surfacingSignals and      41-12-19 interlockersHighway grade    41-12-22 crossingsDismantling      41-12-39 retired propertyRoad property    41-12-48 and equipment damagedOther_other      41-12-99Other purchased  41-13-XX services_way     and structures_oth er: 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          41-13-02Bridges and      41-13-03 buildingsSignals          41-13-04Communications   41-13-05  Other          41-13-06   Repair and  maintenanceCommunication    41-13-20 systemsElectric power   41-13-21 systemsStation and      41-13-23  office buildings   Shop          41-13-24 buildings_loco motives   Shop          41-13-25 buildings_frei ght cars   Shop          41-13-26 buildings_othe r equipmentLocomotive       41-13-27 servicing facilitiesMiscellaneous    41-13-28 buildings and structuresCoal terminals   41-13-29Ore terminals    41-13-30   TOFC/COFC     41-13-31 terminalsOther marine     41-13-32 terminalsMotor vehicle    41-13-33 loading and distribution facilitiesFacilities for   41-13-35   other specialized services operationsRoadway          41-13-36 machinesSmall tools and  41-13-37 suppliesSnow removal     41-13-38Dismantling      41-13-39 retired propertyRoad property    41-13-48 and equipment damagedOther_other      41-13-99Other purchased  41-21-XX services_equip ment_locomotiv es: 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_  41-21-01 general   Repair and  maintenanceDismantling      41-21-39 retired propertyMachinery        41-21-40Locomotive       41-21-41Road property    41-21-48 and equipment damagedOther_other      41-21-99Other purchased  41-22-XX services_equip ment_freight cars: 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_  41-22-01 general   Repair and  maintenanceDismantling      41-22-39 retired propertyMachinery        41-22-40Freight cars     41-22-42Road property    41-22-48 and equipment damagedOther_other      41-22-99Other purchased  41-23-XX services_equip ment_other equipment: 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_  41-23-01 general   Repair and  maintenanceDismantling      41-23-39 retired propertyMachinery        41-23-40Trucks,          41-23-43 trailers, containers in revenue serviceFloating         41-23-44 equipment_reve nue servicePassenger and    41-23-45 other revenue equipmentComputers and    41-23-46    data processing equipmentWork and other   41-23-47 nonrevenue equipmentRoad property    41-23-48 and equipment damagedOther_other      41-23-99Other purchased  41-31-XX services_trans portation_trai n: 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_  41-31-01 general   OperationsEngine crews     41-31-56Train crews      41-31-57Dispatching      41-31-58  trainsOperating        41-31-59 switches, signals, interlockers, retarders,   humpsOperating        41-31-60 drawbridgesHighway          41-31-61 crossing protection  Train          41-31-62 inspection and lubricationClearing wrecks  41-31-63Locomotive fuel  41-31-67Electric power   41-31-68 purchased/ produced for motive powerServicing        41-31-69 locomotivesOther_other      41-31-99Other purchased  41-32-XX services_trans portation_yard : 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_  41-32-01 general   OperationsOperating        41-32-59 switches, signals, interlockers, retarders,   humpsClearing wrecks  41-32-63Switch crews     41-32-64Controlling      41-32-65 operationsYard and         41-32-66 terminal clericalLocomotive fuel  41-32-67Electric power   41-32-68 purchased/ produced for motive powerServicing        41-32-69 locomotivesOther_other      41-32-99Other purchased  41-33-XX services_trans portation_trai n and yard 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:

      OperationsCleaning car     41-33-70 interiorsAdjusting,       41-33-71 transferring   loadsCar loading      41-33-72 devices and grain doorsOther purchased  41-34-XX services_trans portation_spec ialized 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_  41-34-01 general   OperationsPick up and      41-34-73 delivery, marine line haul, and rail substitute serviceLoading,         41-34-74 unloading, and local marineProtective       41-34-75 ServicesOther_other      41-34-99Other purchased  41-35-XX services_trans portation_admi nistrative 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_  41-35-01 general   OperationsClerks,          41-35-76 accounting employeesCommunication    41-35-77 systems operationsLoss and damage  41-35-78  claims processingOther_other      41-35-99Other purchased  41-61-XX services_gener  al and administrative : 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_  41-61-01 general    GeneralAccounting,      41-61-86 auditing, financeManagement       41-61-87 services and    data processingMarketing        41-61-88  Sales          41-61-89Industrial       41-61-90 developmentPersonnel and    41-61-91   labor relationsLegal and        41-61-92 secretarial Public          41-61-93 relations and advertisingResearch and     41-61-94 developmentOther_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  51-00-00 claims_control 

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  51-31-00 claims_transpo rtation_train: freight 

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  51-32-00 claims_transpo rtation_yard: freight 

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  51-33-00 claims_transpo rtation_train and yard 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  51-34-00 claims_transpo rtation_specia   lized 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          52-00-00 casualties_con    trol 

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          52-11-00 casualties_way     and structures_run ning: freight  Other          52-12-00 casualties_way     and structures_swi tching: freight  Other          52-13-00 casualties_way     and structures_oth er: freight  Other          52-21-00 casualties_equ ipment_locomot ives: freight  Other          52-22-00 casualties_equ ipment_freight cars: freight  Other          52-23-00 casualties_equ ipment_Other equipment: freight  Other          51-31-00 casualties_tra nsportation_tr ain: freight  Other          51-32-00 casualties_tra nsportation_ya rd: freight  Other          52-34-00 casualties_tra nsportation_sp ecialized services: freight  Other          52-35-00 casualties_tra nsportation_ad ministrative support: freight  Other          52-61-00 casualties_gen eral and administrative : freightInsurance_contr  53-00-00      ol 

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    53-11-00     and structures_run ning: freightInsurance_way    53-12-00     and structures_swi tching: freightInsurance_way    53-13-00     and structures_oth er: freightInsurance_equip  53-21-00 ment_locomotiv es: freightInsurance_equip  53-22-00 ment_freight cars: freightInsurance_equip  53-23-00 ment_other equipment: freightInsurance_trans  53-31-00 portation_trai n: freightInsurance_trans  53-32-00 portation_yard : freightInsurance_trans  53-34-00 portation_spec ialized services: freightInsurance_trans  53-35-00 portation_admi nistrative support: freightInsurance_gener  53-61-00  al and administrative : freight 

                                 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          61-00-00 expenses_contr      ol 

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          61-11-XX expenses_way     and structures_run ning: 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, 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  maintenanceRoadway          61-11-10Tunnels and      61-11-11 subwaysBridges and      61-11-12 culvertsTrack laying     61-11-17 and surfacingSignals and      61-11-19 interlockersHighway grade    61-11-22 crossingsDismantling      61-11-39 retired propertyRoad property    61-11-48 and equipment damagedOther_other      61-11-99  Other          61-12-XX expenses_way     and structures_swi tching: freight 

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  maintenanceRoadway          61-12-10Tunnels and      61-12-11 subwaysBridges and      61-12-12 culvertsTrack laying     61-12-17 and surfacingSignals and      61-12-19 interlockersHighway grade    61-12-22 crossingsDismantling      61-12-39 retired propertyRoad property    61-12-48 and equipment damagedOther_other      61-12-99  Other          61-13-XX expenses_way     and structures_oth er: 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, 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          61-13-02Bridges and      61-13-03 buildingsSignals          61-13-04Communications   61-13-05  Other          61-13-06   Repair and  maintenanceCommunication    61-13-20 systemsElectric power   61-13-21 systemsStation and      61-13-23  office buildings   Shop          61-13-24 buildings_loco motives   Shop          61-13-25 buildings_frei ght cars   Shop          61-13-26 buildings_othe r equipmentLocomotive       61-13-27 servicing facilitiesMiscellaneous    61-13-28 buildings and structuresCoal terminals   61-13-29Ore terminals    61-13-30   TOFC/COFC     61-13-31 terminalsOther marine     61-13-32 terminalsMotor vehicle    61-13-33 loading and distribution facilitiesFacilities for   61-13-35   other specialized services operationsRoadway          61-13-36 machinesSmall tools and  61-13-37 suppliesSnow removal     61-13-38Dismantling      61-13-39 retired propertyRoad property    61-13-48 and equipment damagedOther_other      61-13-99  Other          61-21-XX expenses_equip ment_locomotiv es: 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 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_  61-21-01 general   Repair and  maintenanceDismantling      61-21-39 retired propertyMachinery        61-21-40Locomotives      61-21-41Road property    61-21-48 and equipment damagedOther_other      61-21-99  Other          61-22-XX expenses_equip ment_freight cars: 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, 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_  61-22-01 general   Repair and  maintenanceDismantling      61-22-39 retired propertyMachinery        61-22-40Freight cars     61-22-42Road property    61-22-48 and equipment damagedOther_other      61-22-99  Other          61-23-XX expenses_equip ment_other equipment: 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, 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_  61-23-01 general   Repair and  maintenanceDismantling      61-23-39 retired propertyMachinery        61-23-40Trucks,          61-23-43 trailers, containers in revenue serviceFloating         61-23-44 equipment_reve nue servicePassenger and    61-23-45 other revenue equipmentComputers and    61-23-46    data processing equipmentWork and other   61-23-47 nonrevenue equipmentRoad property    61-23-48 and equipment damagedOther_other      61-23-99  Other          61-31-XX expenses_trans portation_trai n: 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, 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_  61-31-01 general   OperationsEngine crews     61-31-56Train crews      61-31-57Dispatching      61-31-58  trainsOperating        61-31-59 switches, signals, interlockers, retarders,   humpsOperating        61-31-60 drawbridgesHighway          61-31-61 crossing protection  Train          61-31-62 inspection and lubricationClearing wrecks  61-31-63Locomotive fuel  61-31-67Electric power   61-31-68 purchased/ produced for motive powerServicing        61-31-69 locomotivesOther_other      61-31-99  Other          61-32-XX expenses_trans portation_yard : 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 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_  61-32-01 general   OperationsOperating        61-32-59 switches, signals, interlockers, retarders,   humpsClearing wrecks  61-32-63Switch crews     61-32-64Controlling      61-32-65 operationsYard and         61-32-66 terminal clericalLocomotive fuel  61-32-67Electric power   61-32-68 purchased/ produced for motive powerServicing        61-32-69 locomotivesOther_other      61-32-99  Other          61-34-XX expenses_trans portation_spec ialized services: 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_  61-34-01 general   OperationsPick up and      61-34-73 delivery, marine line haul, and rail substitute serviceLoading,         61-34-74 unloading, and local marineProtective       61-34-75 servicesOther_other      61-34-99  Other          61-35-XX expenses_trans portation_admi nistrative support: 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 association with providing direct administrative support for the Transportation Activity. This account shall be subdivided by the following functions:

   Administration_  61-35-01 general   OperationsClerks,          61-35-76 accounting employeesCommunication    61-35-77 systems operationsLoss and damage  61-35-78  claims processingOther_other      61-35-99  Other          61-61-XX expenses_gener  al and administrative : 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 providing overall administration of other support for carrier operations. This account shall be subdivided by the following functions:

   Administration_  61-61-01 general    GeneralAccounting,      61-61-86 auditing, financeManagement       61-61-87 services and    data processingMarketing        61-61-88  Sales          61-61-89Industrial       61-61-90 developmentPersonnel labor  61-61-91 relationsLegal and        61-61-92 secretarial Public          61-61-93 relations and advertisingResearch and     61-61-94 developmentOther_other      61-61-99Depreciation_co  62-00-00   ntrol 

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_wa  62-11-00   y and structures_run ning: FreightDepreciation_wa  62-12-00   y and structures_swi tching: FreightDepreciation_wa  62-13-00   y and structures_oth er: FreightDepreciation_eq  62-21-00 uipment_locomo tives: FreightDepreciation_eq  62-22-00 uipment_freigh t cars: FreightDepreciation_eq  62-23-00 uipment_other equipment: FreightUncollectible    63-00-00 accounts_contr      ol 

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    63-61-00 accounts_gener  al and administrative : FreightProperty         64-00-00 taxes_control 

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         64-61-00 taxes_general     and administrative : Freight  Other          65-00-00 taxes_control 

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          65-61-00 taxes_general     and administrative : Freight 

(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. 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] Browse Previous ChanRobles Legal Resources: Jurisprudence, Laws, Statutes & Codes Philippine Laws, Statutes & Codes Philippine Supreme Court Decisions Significant Legal Resources WorldWide Legal Recources US Federal Laws, Statutes & Codes US Supreme Court Decisions The Business Page ChanRobles Virtual Law Library ChanRobles On-Line Bar Review ChanRobles MCLE On-line