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Interstate Commerce Commission-Continued
Accounts, uniform system of, for various carriers and companies Continued
Freight forwarders, 49 Part 440—Continued
Prescribed accounts-Continued
Surplus:

Earned surplus accounts, 49 $$ 440.300—440.312

Instructions, 49 $$ 440.0–51–440.0-53
Heating service, persons furnishing. See Persons furnishing cars or pro-

tective services against heat or cold.
Maritime carriers. See Water carriers.
Motor carriers:
Passengers, common and contract carriers of, 49 Part 181
Accounts prescribed:
Balance sheet accounts, 49 $$ 181.1000–181.2930
Asset side:

Current assets, 49 $$ 181.1000—181.1190
Deferred debits, 49 $$ 181.1800–181.1890
Funds, special, 49 88 181.1701-181.1781
Intangible property, 49 $$ 181.1500–181.1550
Investment securities and advances, 49 88 181.1600,

181.1650
Miscellaneous debit items, 49 $$ 181.1900–181.1990

Tangible property, 49 $$ 181.1200–181.1450
Liability side:

Advances payable, 49 $ $ 181.2200, 181.2250
Capital stock, 49 $$ 181.2700–181.2730
Current liabilities, 49 $$ 181.2000–181.2190
Deferred credits, 49 $$ 181.2400, 181.2450
Equipment and other long-term obligations, 49

$ $ 181.2300–181.2360
Non-corporate capital, 49 $$ 181.2800, 181.2810
Reserves, 49 88 181.2500–181.2690

Unappropriated surplus, 49 $$ 181.2900–181.2946
Income accounts, 49 $$ 181.3000–181.8000

Amortization expense, 49 $$ 181.5100–181.5120
Depreciation expense, 49 $ 181.5000
Income, non-operating, 49 $ $ 181.6000-181.6500
Income deductions, 49 $$ 181.7000–181.7500
Income taxes, 49 $ 181.8000
Lease of carrier property, 49 $$ 181.5400, 181.5500
Licenses. See Taxes and licenses.
Non-operating income, 49 $ $ 181.6000–181.6500
Operating revenues, 49 $ $ 181.3000–181.3900
Operation and maintenance expenses, 49 $$ 181.4000-

181.4696
Rents, operating, 49 88 181.5300–181.5390
Taxes and licenses, 49 $ $ 181.5200-181.5250

Income taxes, 49 $ 181.8000
Commission's order prescribing accounts, 49 $ 181.00–1
Definitions, 49 $ $ 181.01-1—181.01-40
General instructions, 49 $$ 181.02–1–181.02-30

Accounting period, 49 § 181.02-3
Classification of carriers, 49 $ 181.02-1
Clearing accounts; purpose, 49 $ 181.02–16
Contingent assets and liabilities, 49 $ 181.02–18
Current assets, 49 $ 181.02-10
Delayed items, 49 $ 181.02–7
Depreciation accounting, 49 181.02–25
Discount; expense and premium:

On capital stock, 49 § 181.02–12

On long-term obligations, 49 $ 181.02–13
Discount or premium on securities of other companies, 49

§ 181.02-11
Employees, pay and expenses of, 49 $ 181.02–28
Insurance, 49 181.92-27

Interstate Commerce Commission-Continued
Accounts, uniform system of, for various carriers and companies—Continued
Motor carriers-Continued
Passengers, common and contract carriers of, 49 Part 181—Continued
General instructions, 49 $ $ 181.02-1—181.02–30_Continued

Item lists; interpretation, 49 § 181.02-5
Joint expenses, 49 $ 181.02–29
Opening entries, 49 $ 181.02-6
Property:

Common property, 49 $ 181.02-24
Operating property:

Recorded at cost, 49 $ 181.02–19

Retired, 49 § 181.02–21
Purchased property, 49 $ 181.02–20
Rent and lease of carrier property, 49 $S 181.02–22,

181.92-30
Transfer of property, 49 $ 181.92–23
Questions, submission of, 49 $ 181.02–4
Records, 49 $ 181.02–2
Repairs, cost of, 49 $ 181.02-26
Reserves, deduction of, 49 $ 181.02-17
Revenue and expense items; spreading of unusual income, 49

$ 181.02–9
Securities:

Book cost of securities owned, 49 $ 181.02-15
Company securities owned, 49 $ 181.02–14
Discount or premium on securities of other companies, 49

§ 181.02-11
Unaudited items, 49 $ 181.02–8
Order of Commission prescribing accounts, 49 $ 181.00–1
Property, common and contract carriers of, class 1, 49 Part 182
Accounts prescribed:
Balance sheet accounts, 49 $$ 181.1000–182.2948
Asset side:

Current assets, 49 $ $ 182.1000–182.1190
Deferred debits, 49 $$ 182.1880–182.1890
Funds, special, 49 $$ 182.1701–182.1781
Intangible property, 49 $ $ 182.1500–182.1550
Investment, securities and advances, 49 $ $ 182.1600,

182.1650
Miscellaneous debit items; discount on capital stock,

reacquired securities, etc., 49 $ $ 182.1900–182.1990
Tangible property, 49 $$ 182.1200_182.1400
Liability side:

Advances payable, 49 $$ 182.2200, 182.2250
Capital stock, 49 $$ 182.2700–182.2730
Current liabilities, 49 $$ 182.2000–182.2190
Deferred credits, 49 $ $ 182.2400, 182.2450
Equipment and other long-term obligations, 49

$ $ 182.2300–182.2360
Non-corporate capital, 49 $$ 182.2800, 182.2810
Reserves, 49 $ $ 182.2500–182.2690

Unappropriated surplus, 49 $$ 182.2900–182.2948
Income accounts, 49 $ $ 182.3000–182.8800

Amortization expense, 49 $$ 182.5150–182.5155
Depreciation expense, 49 $$ 182.5000—182.5155
Extraordinary income, 49 $$ 182.8100–182.8600
Income, non-operating, 49 $$ 182.6100—182.6500
Income deductions, 49 $ $ 182.7100–182.7500
Income taxes, 49 $ 182.8800
Lease of distinct operating unit, 49 $$ 182.5400, 182.5500
Licenses. See Taxes and licenses.
Operating revenues, 49 $$ 182.3000–182.3900
Operation and maintenance expenses, 49 $$ 182.4000–
Interstate Commerce Commission-Continued
Accounts, uniform system of, for various carriers and companies-Continued
Motor carriers Continued
Property, common and contract carriers of, class 1, 49 Part 182—Con.
Accounts prescribed— Continued
Income accounts-Continued
Taxes and licenses, 49 $$ 182.5200-182.5250

182.4696

Income taxes, 49 $ 182.8800
Commission's order prescribing accounts, 49 § 182.00
Definitions, 49 $ 182.00–1
General instructions, 49 $$ 182.01—182.01-27

Accounting period, 49 $ 182.01-3
Allocation of expenses between line haul and pickup and

delivery, 49 § 182.01-27
Capital stock, 49 $ 182.01-16
Charges to be just and reasonable, 49 $ 182.01-4
Classification of carriers, 49 $ 182.01-1
Clearing accounts, 49 $ 182.01-10
Contingent assets and liabilities, 49 $ 182.01-15
Current assets, 49 $ 182.01-13
Current liabilities, writing off, 49 $ 182.01-14
Delayed items, 49 $ 182.01-8
Depreciation and amortization, 49 $ 182.01-23
Employees, pay and expenses of, 49 $ 182.01-11
Equipment and long-term obligations, 49 $ 182.01-17
Insurance, 49 $ 182.01-22
Interpretations of prescribed accounting, 49 $ 182.01-5
Item lists, 49 $ 182.01-6
Joint facilities, 49 $ 182.01-25
Maintenance, cost, 49 $ 182.01-12
Opening entries, 49 $ 182.01-7
Property:

Operating, 49 $ 182.01-19
Retirement of, 49 $ 182.01-21

Transfer of, 49 $ 182.01-20
Records, 49 $ 182.01-2
Reserves, deduction of, 49 $ 182.01-26
Securities owned, book cost of, 48 $ 182.01-18
Taxes and licenses, 49 $ 182.01-24

Unaudited items, 49 § 182.01-9

Order of Commission prescribing accounts, 49 § 182.00
Persons furnishing cars or protective services against heat or cold, 49 Part 24
Balance sheet:

Credits, 49 SS 24.850–24.897
Debits, 49 $ $ 24.801-24.846

Special instructions, 49 $ $ 24.01-81—24.01-89
Equipment, investment in. See Investment in property and equipment.
General instructions:

Definitions, 49 $ 24.01-8
Delayed items, 49 $ 24.01-4
Interpretation of item lists, 49 $ 24.01-6
Persons for whom this system of accounts is prescribed, 49 g 24.01-1
Records, 49 $ 24.01-2
Securities or other assets pledged, 49 § 24.01-5
Submission of questions, 49 $ 24.01-7

Unaudited items, 49 $ 24.01–3
Heater service; revenues and expenses. See Operating expenses; and

Operating revenues.
Income accounts:

Income credits, 49 $ $ 24.601–24.617
Income debits, 49 $ $ 24.625–24.641

Special instructions; income accounts defined, 49 $ 24.01-61
Introduction; order of Commission, 49 $ 24.00

Interstate Commerce Commission-Continued
Accounts, uniform system of, for various carriers and companies—Continued
Persons furnishing cars or protective services, 49 Part 24Continued
Investment in property and equipment:

Property accounts, 49 $ $ 24.1-24.50

Special instructions, 49 $ $ 24.01-11-24.01-16
Operating expenses:

Car service, 49 $ $ 24.301–24.338
General; salaries, pensions, rents, repairs, etc., 49 $ $ 24.550–24.569
Heater service, 49 $ $ 24.451-24.488
Ice and salt, 49 $ $ 24.351–24.395
Miscellaneous; ventilation, curtains, papering, etc., 49 $$ 24.501-

24.515
Refrigeration service, 49 $ $ 24.401–24.438

Special instructions, 49 $ $ 24.01-31–24.01-51
Operating revenues:

Car service, 49 $ $ 24.101-24.103
Heater service, 49 $ $ 24.120–24.124
Other services; ventilation, cleaning, ice and salt, etc., 49 $ $ 24.130-

24.133
Refrigeration service, 49 $ $ 24.110–24.114

Special instructions, 49 $ $ 24.01-21–24.01-23
Profit and loss:

Profit and loss credits, 49 $ $ 24.701, 24.704
Profit and loss debits, 49 SS 24.710–24.721

Special instructions; profit and loss accounts, 49 $ 24.01-71
Property, investment in. See Investment in property and equipment.
Refrigeration service; revenues and expenses. See Operating expenses;

and Operating revenues.
Pipe line companies, 49 Part 20
Balance sheet:
Balance-sheet accounts:

Corporate surplus, 49 $ $ 20.80–20.82
Current assets, 49 SS 20.9–20.20
Current liabilities, 49 $ $ 20.58–20.69
Deferred credits and reserves, 49 $ $ 20.70-20.79
Deferred debits, 49 $ $ 20.21–20.28
Investments, 49 SS 20.1–20.8
Long-term debt, 49 $ $ 20.55–20.57

Stock, 49 $ $ 20.51-20.54
Instructions, 49 $ $ 20.0-20-20.0-30
Carrier property:
Carrier-property accounts:

Gathering lines, 49 $ $ 20.101–20.116
General, 49 $ $ 20.171–20.193
Text pertaining to, 49 $ 20.100

Trunk lines, 49 $ $ 20.151-20.166
Instructions, 49 $ $ 20.0–31–20.0-39
Clearing accounts:
Clearing accounts:

Machine tools and machinery; maintenance, 49 $ 20.804
Material store expenses, 49 $ 20.803
Shop expenses, 49 $ 20.802

Vehicles and other work equipment expenses, 49 $ 20.801
Instructions; purpose of clearing accounts, 49 $ 20.0–91
Earned surplus:
Earned surplus accounts:

Credit, 49 $ $ 20.301–20.304

Debit, 49 $ $ 20.312-20.317
Instructions; purpose of earned surplus accounts, 49 $ 20.0-41
Income:
Income accounts:

Credit, 49 $ $ 20.401–20.410

Debit, 49 $ $ 20.411-20.424
Instructions, 49 $ $ 20.0–51—20.0-53

Interstate Commerce Commission-Continued
Accounts, uniform system of, for various carriers and companies-Continued
Pipe line companies, 49 Part 20—Continued
Introduction:

Definitions, 49 $ 20.0-2
Delayed items, 49 $ 20.0–4
Depreciation accounting, 49 $ 20.0–8
Foreign exchange; profits and losses from, 49 $ 20.0-5
General instructions, 49 $ 20.0–0
Interpretation of item lists, 49 $ 20.0-6
Questions; submission of, 49 $ 20.0–7
Records, 49 $ 20.0–1

Unaudited items, 49 $ 20.0–3
List of accounting units of property, 49 Part 20, Appendix A
Operating expenses:

Instructions, 49 $ $ 20.0–71–20.0-79
Operating-expense accounts:
Gathering lines:

General office, 49 $ $ 20.631-20.633
Maintenance, 49 $ $ 20.601–20.615
Other expenses, 49 $ $ 20.634–20.641

Transportation, 49 $$ 20.621–20.628
General clearing accounts:

General office, 49 $ $ 20.781--20.783
Maintenance, 49 $ $ 20.751-20.765
Other expenses, 49 $ $ 20.784–20.791

Transportation, 49 $ $ 20.771, 20.776
Text pertaining to, 49 $ 20.600
Trunk lines:

General office, 49 $ $ 20.681-20.683
Maintenance, 49 $ $ 20.651-20.665
Other expenses, 49 $ $ 20.684–20.691

Transportation, 49 $8 20.671–20.678
Operating revenues:

Instructions, 49 SS 20.0–61–20.0-63
Operating-revenues accounts:

Gathering lines, 49 $ $ 20.501-20.504
Text pertaining to, 49 $ 20.500

Trunk lines, 49 SS 20.551-20.554
Railroads. See Electric railways; and Steam roads.
Refrigeration service, persons furnishing. See Persons furnishing cars or

protective services against heat or cold.
Steam roads, 49 Part 10
Balance sheet, general, and balance sheet accounts. See Income,

profit and loss, and general balance sheet.
Car miles and car-mile accounts. See Miles.
Expense accounts:

See also Operating expenses.
General, 49 $$ 10.450–10.462
Maintenance:

of equipment, 49 $ $ 10.300–10.338

of roadway, 49 $ $ 10.200–10.281
Miscellaneous operations, 49 $ $ 10.440-10.448
Operating expenses, condensed classification of, 49 $ 10.480
Traffic, 49 $ $ 10.350–10.359

Transportation, 49 $8 10.370–10.420
Income, profit and loss, and general balance sheet:
General balance sheet:
General balance sheet accounts:

Credit, 49 88 10.751-10.790

Debit, 49 $$ 10.701–10.729
Special instructions, 49 $$ 10.08–10.08–9
General instructions, etc., $$ 10.05—10.05–3

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