TEXT OF CLASSIFICATION OF OPERATING REVENUES. I. REVENUE FROM TRANSPORTATION. 1. EXPRESS REVENUE. This account includes the carrier's proportion of receipts for the transportation of freight, money, or valuables by express; also overcollections made in excess of proper rates, such overcollections to be held subject to claim; to this account should be charged overcharges paid resulting from the use of erroneous weights, rates, or classification; all amounts paid to other express companies for handling express matter under "tonnage agreements;" uncollected charges on property destroyed in transit, and on short and lost articles; all switching charges absorbed; also uncollectible undercharges determined after delivery has been made. 2. MISCELLANEOUS TRANSPORTATION REVENUE. This account includes all amounts not otherwise provided for, earned by carrier for the transportation of goods. II. REVENUE FROM OPERATIONS OTHER THAN TRANSPORTATION. 3. CUSTOM-HOUSE BROKERAGE FEES. This account includes all earnings arising from the carrier's acting as customhouse broker or as agent for the clearing of baggage of passengers or others. The transportation charges arising from such clearing should not be included in this account, but should be credited under the head of "Express Revenue.'' 4. ORDER AND COMMISSION DEPARTMENT. This account includes earnings other than transportation charges received from the sale of goods consigned to or ordered by the carrier for sale. Also earnings (other than transportation) arising from the performance of commissions of various kinds, such as making purchases, filing papers, etc. 5. RENTS OF BUILDINGS AND OTHER PROPERTY. This account includes revenues from rents of buildings, land, and other property owned when such property is used in connection with operations and the expense of maintaining and operating it can not be separated from the expense of that portion used by the carrier. This applies to such buildings and land as depot offices and grounds, general and other offices, rooms rented at stations, warehouses, docks, wharves, ferry landings, etc. 6. MONEY ORDERS-DOMESTIC. [12 This account includes amounts earned from the sale of this form of sight or demand check or draft on the issuing company not otherwise provided for, when payable in the United States. 7. MONEY ORDERS-FOREIGN. This account includes amounts earned from the sale of this form of check or draft when sold as payable outside the United States. 8. TRAVELER'S CHEQUES-DOMESTIC. This account includes amounts earned from the sale of this form of draft on the issuing company when payable in the United States. This account includes amounts earned from the sale of this form of draft when sold as payable outside the United States. 10. "C. O. D." CHECKS. This account includes amounts earned from the issuance of cashier's checks of money orders for the proceeds of collections made for shippers when the goods or collections are received by express, regularly waybilled, and the "C. O. D." checks are returned by United States or express mail. This account includes earnings from this method of remittance when not properly accounted for on regular express waybills. 12. LETTERS OF CREDIT. This account includes amounts earned by issuing letters of credit. 13. OTHER REVENUE-FINANCIAL DEPARTMENT. This account includes amounts earned by issuing limited and unlimited checks and foreign remittance blanks, and by the payment of gas bills, exchange of foreign moneys, and all similar sources of revenue not otherwise provided for. 14. MISCELLANEOUS REVENUE. This account includes earnings arising from operations not otherwise provided for, such as amounts paid by railroads for hauling mail between depots and postoffices, net amounts realized from sale of unclaimed goods; storage on unclaimed goods, etc. EXPRESS PRIVILEGES-DR. To this account should be charged all amounts paid to companies, firms, or individuals for the privilege of conducting an express business over their transporta tion lines. [13 CLASSIFICATION ог EXPENDITURES FOR ROAD AND EQUIPMENT AS PRESCRIBED BY THE INTERSTATE COMMERCE COMMISSION IN ACCORDANCE WITH SECTION 20 OF THE ACT TO REGULATE COMMERCE FIRST REVISED ISSUE |