TEXT OF CLASSIFICATION OF EXPENDITURES FOR REAL PROPERTY AND EQUIPMENT.

I. REAL ESTATE USED IN OPERATION.

This account includes the cost of land acquired for use directly in connection with the operations of the carrier, including the cost of land purchased for ingress to or egress from office grounds; salaries and expenses of counsel and engineers and assistants when specially engaged for such work; cost of removal of buildings upon such grounds not included in property purchased; commissions paid to outside parties for purchase of property for these purposes; cost of plats, abstracts, notarial fees, recording deeds, etc., and payments for abutting damages.

II. BUILDINGS AND FIXTURES USED IN OPERATION.

This account includes the cost of material and labor expended on general offices, local offices, depot offices, stables, garages, blacksmith shops, transfer platforms, docks, wharves, piers, etc., including cost of transportation; signs, platforms, sidewalks, excavations, foundations, drainage; water, gas, and sewer pipes and connections; steam-heating apparatus and stoves; electric light and power fixtures, including wiring for same; grading and putting grounds in order after buildings have been finished; walls, hedges, and fences; electric bells, elevators, and all other material or fixtures used to complete the buildings; salaries and expenses of architects; machinery of all kinds for furnishing heat, light, or power to the buildings.

III. EQUIPMENT.

1. Cars. This account includes the cost, including transportation, of all express, fruit, horse, refrigerator or other cars purchased and owned by the carrier, including all fixtures necessary to equip them for service, such as brake gear, coal boxes, [13 coat hooks, ice boxes, ice tanks, lamp canopies, lamps, pigeonholes, gun racks, signal and bell cord hangers, stoves, and water tanks; electric lighting fixtures permanently attached to cars; gas tanks, gas gages, and gas, oil, and carburetor lamps; piping and other permanent fixtures used in gas lighting; all appliances used in carburetor lighting permanently attached to and forming part of car; steam pipes, radiators, and other permanent appliances for heating cars, including steam-heat hose.

2. Horses.-This account includes the cost, including transportation, of all horses and other draft animals purchased for the carrier's use in the conduct of its busi

ness.

3. Vehicles.-This account includes the cost, including transportation, of automobiles, wagons, sleighs, and vehicles of similar nature purchased by a carrier for use in the conduct of its business.

4. Other Equipment.-This account includes the cost, including transportation, of all other equipment for offices, stables, and cars, such as office safes, trucks, desks, counters (not built into or permanently attached to buildings), settees, harness, stationary car safes, messengers' safes, guns and revolvers for protection of valua. bles in offices or in transit, etc.

[14

CLASSIFICATION

OF

LOCOMOTIVE-MILES, CAR-MILES,

AND TRAIN-MILES

AS PRESCRIBED BY THE

INTERSTATE COMMERCE

COMMISSION

IN ACCORDANCE WITH

SECTION 20 OF THE ACT TO REGULATE COMMERCE

FIRST ISSUE

At a General Session of the Interstate Commerce Commission, Held at Its Office in Washington, D. C., on the 3d Day of June, 1907.

[Figures in brackets on right-hand side of pages indicate folios of original issue.]

The subject of a Uniform System of Accounts to be prescribed for and kept by carriers being under consideration, the following order was entered:

It is ordered, That the Classification of Locomotive-Miles, Car-Miles, and TrainMiles and the text pertaining thereto, prepared under the direction of this Commission by Henry C. Adams, in charge of Statistics and Accounts, and embodied in printed form to be hereafter known as First Issue, a copy of which is now before this Commission, be, and the same is hereby, approved; that 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 Division of Statistics and Accounts; and that each of said copies so authenticated and filed shall be deemed an original record thereof.

[5

It is further ordered, That the said Classification of Locomotive-Miles, Car-Miles, and Train-Miles with the text pertaining thereto be, and is hereby, prescribed for the use of carriers by rail (exclusive of electric railways) subject to the provisions of the act to regulate commerce as amended June 29, 1906, in the keeping and recording of the miles made by locomotives, cars, and trains; that each and every such carrier and each and every receiver or operating trustee of any such carrier be required to keep all mileage accounts in conformity therewith; and that a copy of such First Issue be sent to each and every such carrier and to each and every receiver or operating trustee of any such carrier.

It is further ordered, That the rules contained in said First Issue of the Classification of Locomotive-Miles, Car-Miles, and Train-Miles are, and by virtue of this order do become, the lawful rules according to which the said mileage accounts are defined; and that each and every person directly in charge of the accounts of any such carrier or of any receiver or operating trustee of any such carrier is hereby required to see to, and under the law is responsible for, the correct application of the said rules in the keeping and recording of the mileage accounts of any such carrier; and that it shall be unlawful for any such carrier or for any receiver or operating trustee of any such carrier or for any person directly in charge of the accounts of any such carrier or of any receiver or operating trustee of any such carrier to keep any account or record or memorandum of any mileage item except in the manner and form in said First Issue set forth and hereby prescribed, and except as hereinafter authorized.

It is further ordered, That any such carrier or any receiver or operating trustee of any such carrier may subdivide any mileage account in said First Issue estab. [6 lished as may be required for the purposes of any such carrier or of any receiver or operating trustee of any such carrier; or may make assignment of the total mileage made by locomotives, cars, or trains to operating divisions, to its individual lines, or to States: Provided, however, That a list of such assignments made by any such carrier or by any receiver or operating trustee of any such carrier be first filed in the office of the Division of Statistics and Accounts of this Commission subJect to disapproval by the Commission.

It is further ordered, That in order that the basis of comparison between the fiscal year ending June 30, 1908, and previous years be not destroyed, any such carrier or any receiver or operating trustee of any such carrier may, during the twelve months ending June 30, 1908, keep and maintain, in addition to the mileage accounts hereby prescribed, such portion or portions of its present accounts with respect to locomotive-miles, car-miles, or train-miles as may be deemed desirable by any such carrier, or by any receiver or operating trustee thereof, for the purposes