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716,"Production Expenses Transferred-Cr.") borne in the first instance by the accounting company's gas department as are properly chargeable to another co-ordinate department, such as an electric railway or electric light and power department.

This is not intended to prohibit the apportioning of primary accounts between departments, and so far as practicable departmental costs should be determined in that way. There may, however, be. cases where it is desirable to assign to other operations a flat percentage of total gas operating expenses or of some group of gas operating expenses or some similar arbitrary amount, and in such case, the credit should be made to this account.

D C B A 789 Joint Operating Expenses Cr.

When any plant or equipment is maintained or operated by the accounting company for the joint benefit of itself and others under an arrangement for apportioning the operating expenses, the portion of such expenses chargeable to others under the arrangement may be credited to this account if it is based on a percentage of the total operating expenses or a percentage of the total of some group of primary operating expense accounts or determined in some similar fashion. So far as practicable joint operating costs should be apportioned by primary accounts and that part of such cost borne in the first instance by the accounting company but chargeable to the other party or parties to the joint agreement, should be credited to the primary accounts involved.

D C B A 790

Duplicate Miscellaneous Charges Cr.

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This account shall include the concurrent credits for all charges which may be made to any operating expense account, except as provided for in account No. 715, "Duplicate Production Charges—Cr.,' in respect of the consumption of gas produced or purchased primarily for resale by the accounting company; also all similar charges in respect of any services rendered for which there is no direct money outlay. This covers such items as gas supplied to a municipality without charge in accordance with franchise requirements; gas furnished to employees in lieu of wages; housing for employees as part compensation for their services, etc.

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This account is optional to the extent that charges of the sort described, not involving any direct money outlay, are not required to be made. If the accounting company desires to make such charges, however, the concurrent credit must be to this account.

INDEX TO DECISIONS

Auto Bus Service.

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Certificates of convenience denied - issuance of certificate to Jitney Owners' Association for benefit of individual members lack of proof of filing business certificate with county clerk granting of certificate on condition that it be assigned acceptance of certain lines and rejection of others contained in city consent lack of definite financing plans — competition with established railroads. Petition of Buffalo Jitney Owners' Association for certificate of convenience and necessity; Petition of Motor Bus Drivers' Union, Local 393 for certificate of convenience and necessity; Petition of Ernest K. Jaggard for certificate of convenience and necessity. 220.

Capitalization.

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Fixing valuations of property in capitalization proceedings method of making retirements considered disallowance of certain expenses as organization penses - amount fixed for which securities may be issued. Petition of Rochester Telephone Corporation. 292

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Cases Distinguished.

People ex rel. Kings County Lighting Company v. Willcox, 156 App. Div. 603, 210 N. Y. 479-492; Arkansas Natural Gas Company r. Railroad Commission, U. S. Supreme Court, March 19, 1923. Complaint of Village of Freeport v. Nassau and Suffolk Lighting Company; Complaint of Village of Rockville Center v. Nassau and Suffolk Lighting Company; Matter of Rates in the town of Hempstead and Villages therein. 265

Cases Followed.

People v. Stevens, 197 N. Y. L.; People ex rel. Kings County Lighting Company v. Willcox, 210 N. Y. 479; People ex rel. Adirondack Power & Light Corporation v. Public Service Commission, 200 App. Div. 268; People ex rel. New York State Railways . Public Service Commission, 202 App. Div. 576; People ex rel. Iroquois Natural Gas Company . Public Service Commission, 194 App. Div. 578; Smyth v. Ames, 169 U. S. 466; Northern Pacific Railway Company v. North Dakota, 236 U. S. 585; San Diego Land and Town Company v. National City, 174 U. S. 739; San Diego Land and Town Company r. Jasper, 189 U. S. 439; Spring Valley Water Works v. San Francisco, 124 Fed. 574; Willcox v. Consolidated Gas Company, 212 U. S. 19; Minnesota Rate Cases, 230 U. S. 352; Consolidated Gas Company v. Newton, 267 Fed. 231, affd. U. S. Sup. Ct. P. U. R., 1922-B, 752; Galveston Electric Company v. Galveston, U. S. Sup. Ct. P. U. R., 1922-D, 159; City of Houston v. Southwestern Bell Telephone Company, U. S. Sup. Ct., P. U. R., 1922-D, 793. Hearing on motion of Commission as to rates of New York Telephone Company in State and Petition of Company respecting rates in New York City. 93

People ex rel. New York Central and Hudson River Railroad Company v. Pub. Serv. Comm., 227 N. Y. 248; New York Central and Hudson River Railroad Company v. Auburn Interurban Electric Railroad Company, 178 N. Y. 75; People ex rel. New York Central and Hudson River Railroad Company v. Pub. Serv. Comm., 198 N. Y. 157; Brooklyn City Railroad Company v. Whalen, 191 App. Div. 737, affd. 229 N. Y. 570; Pub. Serv. Comm. . Booth, 170 App. Div. 590; Willcox v. Richmond Light and Railroad Co., 142 App. Div. 44, 52: 202 N. Y. 515; People v. Albany and Vermont Railroad Company, 24 N. Y. 261; Paige v. Schenectady Railway Company, 178 N. Y. 102, 114; Collins r. Amsterdam St. Ry. Co., 76 App. Div. 249; Public Service Commission . New York Railways Co., 77 Misc. 487. Petitions of Buffalo Jitney Owners Association, Motor Bus Drivers Union, Local 393, and Ernest K. Jaggard, for certificates of convenience and necessity. 220

Depreciation.

1. Depreciation considered in fixing rate base. North Hempstead and villages therein. 256

2. Depreciation considered in fixing rate base. Complaint of Village of Freeport v. Nassau and Suffolk Lighting Company; Complaint of Village of Rockrille Center v. Nassau and Suffolk Lighting Company; Matter of Rates in town of Hempstead and villages therein. 265

3. Deduction of one-half of reserve for purpose of rate base. Matter of Prices charged for electricity by Peoples Gas and Electric Company of Oswego. 301

Matter of Gas Rates in town of

4. Deduction of one-half of reserve for purpose of rate base. Matter of Schedule for gas service filed by Peoples Gas and Elctric Company of Oswego. 315

Federal Income Taxes.

1. Included in estimate of operating expenses. North Hempstead and villages therein. 256

2. Included in estimate of operating expenses. Complaint of Village of Freeport v. Nassau and Suffolk Lighting Company; Complaint of Village of Rockville Center v. Nassau and Suffolk Lighting Company; Matter of Rates in town of Hempstead and villages therein. 265

Matter of Gas Rates in town of

Going Value.

1. Plant in excess of requirements accumulated operating deficits disallowed allowances of part of organization expense. Matter of Gas Rates in town of North Hempstead and villages therein. 256

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2. Plant in excess of requirements accumulated operating deficits disallowed. Complaint of Village of Freeport v. Nassau and Suffolk Lighting Company; Complaint of Village of Rockville Center v. Nassau and Suffolk Lighting Company; Matter of Rates in town of Hempstead and villages therein. 265

Local Area Basis for Rate Fixing.

Different method necessary in fixing telephone rates. Hearing on motion of Commission as to rates of New York Telephone Company in State and Petition of Company respecting rates in New York City. 93

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Locomotives.

1. Investigation of physical condition of locomotives owned by Delaware and Hudson Company. Investigation by Commission. 215

2. Investigation of physical condition of locomotives owned by Lehigh Valley Railroad Company. Investigation by Commission. 219

3. Investigation of physical condition of certain locomotives owned by The New York, New Haven and Hartford Railroad Company. Investigation on motion of Commission; Complaint of William W. Young v. The New York, New Haven and Hartford Railroad Company. 230

(See also Rates, Telephone).

New York Telephone Company Rates. Rates ordered in state-wide case. Hearing on motion of Commission as to rates of New York Telephone Company in State and Petition of Company respecting rates in New York City. 93

Rates, Electricity and Gas.

1. Rates for gas- Public Service Company of Long Island company history rate base —— - valuations depreciation no allowance for going value plant in excess of requirements - return of seven per cent deemed reasonable operating results - adjustments in operating expenses - rates fixed. Matter of Gas Rates in town of North Hempstead and villages therein. 256

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2. Rates for gas Nassau and Suffolk Lighting Company company history rate base valuations depreciation plant in excess of requirements no allowance for going value return of seven per cent deemed reasonable operat

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ing results — adjustments in operating expenses rates fixed. Complaint of Village of Freeport v. Nassau and Suffolk Lighting Company; Complaint of Village of Rockville Center v. Nassau and Suffolk Lighting Company; Matter of Rates in town of Hempstead and villages therein. 265

3. Rates for electricity rehearing company history land and water rights general property used for both gas and electric service other electric properties rate base - rates not changed on review of case. Matter of Prices charged for electricity by Peoples Gas and Electric Company of Oswego. 301

4. Rates for gas valuation of property deduction of one-half of depreciation reserve for purpose of rate base rates fixed. Matter of Schedule for gas service filed by Peoples Gas and Electric Company of Oswego. 315

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Rates, Natural Gas.

1. Temporary increase in rates ordered for one year drilling of new wells recommended. Petition of Republic Light, Heat and Power Company, Inc., for higher rates for natural gas in Dunkirk and other municipalities; Petition of Frost Gas Company for higher rates for gas in Fredonia and other municipalities. 253

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2. Re-valuation of portion of property devoted to use of customers in this State original determination annulled by appellate division new rates fixed. Complaint of Alfred C. Davis and others v. Pennsylvania Gas Company as to price of natural gas charged private consumers. 279

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Rates, Telephone.

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1. "Local area rate as basis state-wide case temporary rates junction proceedings-growth of business New York Telephone Company American Telegraph and Telephone Company license contract Western Electric Company - Western Union Telegraph Company instrument charges - long line department toll arrangements property valuation depreciation rerevenues and expenses going value — working capital service and rates rate revision and readjustment rates fixed time effective - monthly statements of revenues and expenses Appendices: I, Indiana Bell Telephone Company exhibit; II, Valuation details; III. Issuance of Directories; IV, Employes' Relief and Pension Fund: V, Central Office Registers, coin box telephones, etc.; VI, Zone 1, toll rate map: VII, Per cent change in rates since 1917; VIII, Rate 1000 messages per annum in lower Manhattan: IX, Comparison present and new rates, New York City; X, Comparison proposed business message rates; XI, Comparison message rates in various cities. Hearing on motion of Commission as

to rates of New York Telephone Company in State and Petition of Company respecting rates in New York City. 93

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2. Experience under measured rates registering device recommnded for telephone instruments valuation fixed as rate base rates fixed. Complaints of City of Rochester, Village of Brockport, Town and Village of Bergen, City of Canandaigua, Business men of Canandaigua, and Town Board of town of Canandaigua v. Rochester Telephone Corporation. 282

Service, Natural Gas.

Gas service to village discontinued for non-payment lack of jurisdiction of Commission over State, Federal and municipal contracts service ordered resumed. Complaint of Village of Avon v. Pavilion Natural Gas Company asking resumption by Commission. 215

Service, Steam Railroads.

1. Investigation of physical condition of locomotive engines, freight cars and passenger cars owned by Delaware and Hudson Company in this State. Investigation by Commission. 215

2. Investigation of physical condition of certain locomotives owned by Lehigh Valley Railroad Company. Investigation by Commission. 219

3. Investigation of physical condition of passenger train engines and passenger cars owned by The New York, New Haven and Hartford Railroad Company in this

State, and as to passenger train service on said company's railroad in and between New York city and Westchester county. Investigation on Motion of Commission; Complaint of William W. Young v. The New York, New Haven and Hartford Railroad Company. 230

State-wide Basis for Rate Fixing. (See also Rates, Telephone).

Method preferred to local area theory. Hearing on motion of Commission as to rates of New York Telephone Company in State and Petition of Company respecting rates in New York City. 93

Telephone Rates. (See also Rates, Telephone).

Rates ordered in state-wide case. Hearing on motion of Commission as to rates of New York Telephone Company in State and Petition of Company respecting rates in New York City. 93

Valuation.

1. Allocation of portion of property to this State when company operates in Pennsylvania also. Complaint of Alfred C. Davis and Others v. Pennsylvania Gas Company as to price of natural gas charged private consumers. 279.

2. Fixing of property valuations for capitalization purposes. Petition of Rochester Telephone Corporation. 292

3. Land and water rights basis of valuation. Matter of Prices charged for electricity by Peoples Gas and Electric Company of Oswego. 301

4. Basis of valuation of gas plant. Matter of Schedule for gas service filed by Peoples Gas and Electric Company of Oswego. 315

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