10.812 Passenger locomotive-miles. This account shall include miles run by locomotives in passenger-train service, the train-miles of which are includible in account No. 802, "Passenger-train miles." (a) Principal passenger locomotive-miles. Miles run by locomotives principal to the train between terminals or stations, with passenger trains. (b) Helper passenger locomotive-miles. Miles run by locomotives as helpers over the division, or that portion covered by the run, or on important grades. (c) Light passenger locomotive-miles. Miles run by locomotives light between terminals or stations on account of unbalanced traffic, in connection with passenger-train service; miles run light between passenger trains and next coaling station or water tank for coal or water; miles run light to pick up or assist a passenger train between terminals; miles run light by grade helpers in returning from assisting passenger trains as pushers or double-headers; and miles run light by locomotives coming from or going to enginehouses or turntables from passenger-train service.*+ [As amended Dec. 7, 1935] NOTE: No miles shall be allowed for light movements at terminals if the distance between enginehouses or turntables and passenger-train terminals is less than one-half mile. TRANSPORTATION SERVICE-SWITCHING 10.815 Train switching locomotive-miles. This account shall include miles allowed train locomotives for performing switching service at terminals and way stations.** 10.816 Yard switching locomotive-miles. This account shall include miles allowed yard locomotives while switching in yards where regular switching service is maintained; also miles of switching locomotives running light between terminals and yards where regular switching service is maintained in connection with switching service in such yards. This account shall be subdivided as follows: (a) Yard switching locomotive-miles-Freight. Miles allowed yard locomotives in yards where regular switching service is maintained and in terminal switching and transfer service while engaged in switching cars in connection with the transportation of revenue freight; also miles allowed locomotives in such service while engaged incidentally in switching cars in connection with the transportation of company freight. (b) Yard switching locomotive-miles-Passenger. Miles allowed yard locomotives while switching cars in connection with passenger-train service.*t NOTE: Where yard switching is performed for both freight and passenger service by the same locomotive, or by locomotives assigned to one yard, a fair approximation of the mileage may be assigned to each service daily or monthly. WORK SERVICE 10.817 Work service locomotive-miles. This account shall include the actual miles run by locomotives in work-train service as Page 248 *For statutory citation, see note to § 10.00-1. defined in the classification of work-train miles; also miles of locomotives engaged solely in shop or material yard switching service.** NOTE A: Miles run by locomotives while engaged incidentally (in connection with regular yard switching service) in switching company material in company shop or material yards, or in switching equipment for repairs between yards and shops, shall be included in account "Yard switching locomotive-miles." NOTE B: Miles run by locomotives engaged in shop and material yard switching service, if operated by shop employees, shall not be included in this account. RULES AND DEFINITIONS-CAR-MILE ACCOUNTS 10.82-1 Car-mile defined. A car-mile is a movement of a unit of car equipment a distance of 1 mile.*tt In §§ 10.82-1 to 10.82–3, inclusive, the numbers to the right of the dash correspond with the respective rule and definition numbers in Classification of trainmiles, locomotive-miles and car-miles for steam roads (car-mile accounts), Interstate Commerce Commission, May 19, 1914. 10.82-2 Fractions of miles. In computing car-miles, fractions representing less than one-half mile shall be disregarded and other fractions considered as 1 mile.*** 10.82-3 Separation of steam and motor. Separate accounts of car-miles shall be kept for the cars in trains hauled by locomotives and for the cars in trains moved by motor cars. The record of car-miles in trains moved by motor cars shall show separately the miles for motor cars and for cars not thus equipped.*†† CAR-MILE ACCOUNTS TRANSPORTATION SERVICE 10.821 Freight-train car-miles. (a) This account shall include the miles run by freight-train cars (including caboose cars) in transportation service. Such car-miles shall be subdivided as follows: Loaded (run by loaded freight cars). Empty (run by empty freight cars). Caboose (run by caboose cars). (b) This account shall be so kept as to show miles run in freight trains and in passenger trains separately.* [As amended Dec. 7, 1935] †††In §§ 10.821 to 10.825, inclusive, the numbers to the right of the decimal point correspond with the respective account numbers in Classification of train-miles, locomtive-miles and car-miles for steam roads (car-mile accounts), Interstate Commerce Commission, May 19, 1914. The amendment of Dec. 19, 1914, is noted in brackets following sections affected. The cross reference to accounts is made by citing the account number, account 805, instead of the corresponding section number (§ 10.805). 10.822 Passenger-train car-miles. This account shall include the actual miles run by passenger-train cars in transportation service. It shall include miles of loaded cars and also of empty cars deadheaded in connection with the service, and shall be subdivided as follows: (a) Coaches. Miles run by coaches and chair cars in which passengers are carried at regular tariff fares without extra charge for space occupied. *For statutory citation, see note to § 10.00-1. †For source citation, see note to § 10.811. For source citation, see note to § 10.82-1. Page 249 [249] (b) Combination coach cars. Miles run by combination passenger and baggage, passenger and mail, and passenger and express cars in which passengers are carried at regular tariff fares without extra charge for space occupied. (c) Sleeping and parlor cars. Miles run by sleeping, parlor, and other cars for which an extra fare is charged for space occupied. (d) Dining, club, lounge, and observation cars. Miles run by dining, café, and other cars devoted exclusively to the serving of meals and other refreshments and by club, lounge, and observation cars without charge in excess of sleeping or parlor car fares. (e) Business cars. Miles run by all railway business cars operated for the transportation of the carrier's officers and employees. (f) Other passenger-train cars. Miles run by baggage, express, mail, milk, and postal cars, and by cars in which such services are combined. (This class includes no cars intended for the transportation of revenue passengers.) (g) Separate showing for freight and passenger trains. This account shall be so kept as to show miles run in freight trains and in passenger trains separately.*t [As amended Dec. 7, 1935] WORK SERVICE 10.825 Work service car-miles. This account shall include miles run by cars in work trains, except by equipment which is designed exclusively for work service, such as snow plows, flangers, derricks, pile drivers, wrecking cranes, tool cars, and camp outfits. (For definition of work train, see account No. 805.)*† PART 11-STEAM ROADS: CONDENSED CLASSIFICATION II. Maintenance of Equipment 11.1221 Superintendence. 11.1222 Repairs of machinery and other apparatus. 11.1223 Depreciation of machinery and 11.1224 Locomotive repairs. 11.1228 Floating-equipment repairs. 11.1205 Depreciation of way and struc- 11.1231 Equipment-Retirements. tures. 11.1206 Injuries to persons. 11.1232 Extraordinary re retirements 11.1207 Other way and structure ex- 11.1233 Equipment-Depreciation. 11.1234 Injuries to persons. Dr. 11.1238 Equalization-Equipment. *For statutory citation, see note to § 10.00-1. T CROSS REFERENCE Steam road investments in road and equipment; applications of Interstate Commerce Commission classification to accounts of the Federal Power Commission: See Conservation of Power, 18 CFR Part 103. INTRODUCTION Section 11.00-1 Order of the Commission. It is ordered that (a) The classification of operating expenses embraced in the Classification of Operating Revenues and Operating Expenses of Steam Roads, Issue of 1914, put forth under order of May 19, 1914, as amended by orders of July 25, 1925, April 18, 1928, November 23, 1928, June 13, 1934, and December 27, 1935, (see §§ 10.00-3 to 10.462) be, and the same is hereby, modified for the use of small carriers as hereinafter defined; such modified classification, to be hereafter known as First Revised Issue Condensed, a copy of which is now before this Commission, be, and is hereby, approved; a copy thereof duly authenticated by the Secretary of the Commission be filed in its archives, and a second copy thereof, in like manner authenticated, in the office of the Bureau of Accounts; and each of said copies so authenticated and filed shall be deemed an original record thereof. (b) For the purposes of accounting for operating expenses, carriers operating steam railways shall be divided into three classes, designated respectively Class I, Class II, and Class III. Under Class I are included all carriers having annual operating revenues above $1,000,000; under Class II, all carriers having annual operating revenues from $100,000 to $1,000,000; and under Class III, all carriers having annual operating revenues below $100,000. (c) The term small carriers shall include carriers of Class II and those of Class III, as defined in (b). (d) All the provisions contained in the said order of May 19, 1914, as amended (see §§ 10.00-1 to 10.462), and all rules prescribed by that order for the keeping and recording of operating expense accounts as expressed in the text of the primary accounts contained in said Issue of 1914 shall apply to small carriers, excepting only that small carriers, are, by virtue of this order, authorized to reduce the number of primary accounts kept by them: Provided, however, That the primary accounts kept by any small carrier shall conform to the list of primary accounts appropriate to its class as above defined contained in the First Revised Issue Condensed (so far as the primary accounts contained in said list pertain to the business carried on by such carrier), or to the subdivision of such accounts as hereinafter next provided. (e) The terms of the order of May 19, 1914 (see §§ 10.00-1 to 10.462), relative to the subdivision of primary accounts, and to assignments of amounts charged or credited to any primary account to operating divisions, to individual lines, or to States, or to the keeping of temporary or experimental accounts, shall apply to small carriers that elect to use the condensed classification of operating expenses: Provided, however, That any permanent subdivision of a primary account shall conform to the primary accounts or groups of such accounts prescribed for large carriers by the provisions of the said Issue of 1914. Page 252 |