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At a General Session of the INTERSTATE COMMERCE COMMIS

SION, Held at its Office in Washington, D. C., on the ist Day of June, 1908.

(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 Supplement to the Classification of Operating Expenses, Third Revised Íssue, 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 Supplement to the Third Revised 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.

It is further ordered, That the said Supplement to the Third Revised Issue be, and is hereby, prescribed for the use of carriers by rail (exclusive of electric [5 railways) subject to the provisions of the act to regulate commerce as amended June 29, 1906, in the keeping and recording of their operating expense accounts; that each and every such carrier and each and every receiver or operating trustee of any such carrier be required to keep operating expense accounts in conformity therewith; and that a copy of said Supplement to the Third Revised 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 the said Supplement to the Third Revised Issue are, and by virtue of this order do become lawful rules according to which the said operating expenses are defined: Provided, however, That nothing in this order shall be construed as relieving any such carrier or any receiver or operating trustee of any such carrier from observing all rules contained in the Classification of Operating Expenses, Third Revised Issue, which are not changed by the rules contained in said Supplement to the Third Revised Issue.

It is further ordered, That July 1, 1908, be, and is hereby, fixed as the date on which said Supplement to the Third Revised Issue shall become effective. [6 INTRODUCTORY LETTER.

Interstate Commerce Commission,
Division of Statistics and Accounts,

Washington, June 16, 1908. To Carriers Concerned:

The first revised issue of the Classification of Operating Expenses took effect on July 1, 1894, and the second revised issue became effective on July 1, 1901. The Classification now in force dates from July 1, 1907.

It is found advisable to make a few changes in this Classification to become effective on July 1, 1908, and it is the purpose of this Supplement to the Third Revised Issue to indicate such changes. They are not of sufficient importance to warrant the publication of a fourth revised issue at this time. In this Supplement will be found, under the title of each primary account in the prescribed Classifica. tion of Operating Expenses, a statement, first, of the changes made in the text descriptive of the several accounts, and, second, reference to the cases published in Accounting Bulletin No. 1, which furnish an explanation of many of the amend. ments to the original text herewith promulgated. It thus appears that this Supplement will serve as an index to the cases bearing upon the interpretation of the several primary accounts, as well as authority for modifications in the text of such accounts.

The following are the important changes in the Classification:

(a) The three accounts “Work Equipment-Repairs, Work Equipment-Re. newals,” and “Work Equipment-Depreciation,” which, in the Third Revised Issue, are included as primary accounts under the general account “Maintenance of Way and Structures,' are transferred to the general account "Maintenance of Equipment."

[7 (b) The two accounts “Equipment Borrowed—Dr.” and “Equipment LoanedCr.,'' being primary accounts under the general account “Maintenance of Equipment,” are eliminated. This elimination, also, the Clearing Account-Hire of Equipment. The elimination of these accounts means that the separation of the per diem for interchanged cars, and of the rental charge for hire of equipment, between operating expenses and income account will no longer be required, the entire amounts of payments and receipts for equipment interchanged or otherwise acquired or let out for use being carried directly to the Income Account.

(c) The insurance accounts formerly appearing as primary accounts under the general accounts now appear as a consolidated account under “General Expenses.

(d) The account “Stock Yards and Grain Elevators”. under “Transportation Expenses'' has been eliminated, as the expense which might be classified under that head is covered by the Transportation Expense accounts “Station Employees'' and “Station Supplies and Expenses.'

(c) A note has been added to the accounts applying to the operation of electric divisions stating that carriers who wish to subdivide those accounts should use appropriate accounts as prescribed in the Classification of Operating Expenses for Electric Railroads, which becomes effective on October 1, 1908. The accounts in the Steam Road classification and the corresponding accounts in the Electric Road classification are as follows:

Steam. 5. Other Track Material

5. Rail Fastenings and Joints.
6. Special Work.

6. Roadway and Track.

8. Roadway and Track Labor.
9. Paving.




10. Miscellaneous Roadway and Track

11. Cleaning and Sanding Track.

9. Bridges, Trestles, and Culverts.

14. Elevated Structures and Founda

tions. 15. Bridges, Trestles, and Culverts.

15. Electric Power Transmission.

20. Poles and Fixtures.
21. Underground Conduits.
22. Transmission System.
23. Distribution System.
24. Miscellaneous Electric Line Ex-

penses. 47. Power Plant Equipment.

30. Power Plant Equipment.

31. Substation Equipment. 79. Motormen.

60. Passenger Conductors, Motormen, 88. Road Trainmen.

and Trainmen. 61. Freight and Express Conductors,

Motormen, and Trainmen. 86. Operating Power Plants. .

49. Power Plant Employees.
50. Substation Employees.
51. Fuel for Power.
52. Water for Power,
53. Lubricants for Power.
54. Miscellaneous Power Plant Supplies

and Expenses.

55. Substation Supplies and Expenses. Correspondence with this office during the past year has indicated a desire, on the part of a large number of carriers doing a relatively small business, for a condensed Classification of Operating Expenses. A condensed Classification (9 has accordingly been provided under the title “Third Revised Issue, Condensed, containing forty-four accounts. Inasmuch, however, as this Classification is de signed for switching and terminal roads, as well as for small commercial roads not forming parts of large operating systems, and inasmuch as, further, many of these roads will have no use for the joint-facilities accounts, the actual number of primary accounts which this class of roads will be obliged to keep will, in many cases, not exceed twenty-five or thirty.

Henry C. Adams,
In charge of Statistics and Accounts. [10

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Amend the Introductory Letter to the Classification of Operating Expenses fo. Steam Roads, Third Revised Issue, by striking out all from and including th: heading “Per Diem and Mileage Payments Between Carriers,on page 12, down to and including the word "carrier,” in the eleventh line on page 16.

Hereafter such payments will be handled through the Income Account.

For interpretation of the text relative to Depreciation and Replacement accounts, pages 10-12 of this introductory letter, see Cases 33, 36, 40, 48, 49, 106, 107, 108, 109, 112, 147, 167, 168, 169, 170, 171, 172, 174, 175, 176, Accounting Bulletin No. 1.

Index to Cases in Accounting Bulletin No. 1 not referable to specific accounts

in this classification,

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General. Cases 1, 2, 3, 4, 5, 6, 9, 33, 69, 71, 72, 106, 111, 112, 114, 115, 153, 154,

155, 157, 158, 162, 173, 188, 189, 190, 191, 192, 211, 224, 235, 246, 248, 257,

262, and 298. Outside operations. Cases 1, 24, 25, 27, 55, 136, 137, 138, 142, 143, 182, 199, and 200. Rents. Cases 10, 11, 12, 13, 14, 15, 16, 17, 98, 116, 120, 121, 122, 127, 128, 133,

139, 141, 160, 250, 263, 270, 273, 280, 285, 289, 290, 291, 292, 294, 295, 296,

306, and 307. Hire of equipment. Cases 52, 53, 125, 126, 130, 131, 195, 220, 243, 249, 270, and 282. Joint facilities. Cases 10, 46, 98, 116, 117, 118, 120, 159, 160, 161, 193, 247, 263,

272, 273, 275, 277, 278, 284, 285, 286, 295, 303, 308, and 312. Passenger-train miles. Case 221.


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1. Maintenance of Way and Structures..
II. Maintenance of Equipment..
III. Traffic Expenses
IV. Transportation Expenses
V. General Expenses



17 17 17 17



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1. Maintenance of Way and Structures1. Superintendence

17 2. Ballast

17 3. Ties 4. Rails

17 5. Other Track Material

17 6. Roadway and Track.

18 7. Removal of Snow, Sand, and Ice. 8. Tunnels

18 9. Bridges, Trestles, and Culverts.

18 10. Over and Under Grade Crossings.

19 11. Grade Crossings, Fences, Cattle Guards, and Signs.

19 12. Snow and Sand Fences and Snowsheds.

19 13. Signals and Interlocking Plants....

19 14. Telegraph and Telephone Lines.

19 15. Electric Power Transmission...

19 16. Buildings, Fixtures, and Grounds.

19 17. Docks and Wharves

20 18. Roadway Tools and Supplies.

20 19. Injuries to Persons...

20 20. Stationery and Printing.

21 21. Other Expenses,

21 22. Maintaining Joint Tracks, Yards, and Other Facilities–Dr. 21 23. Maintaining Joint Tracks, Yards, and Other Facilities–Cr... 21

(12 II. Maintenance of Equipment24. Superintendence

21 25. Steam Locomotives—Repairs

21 26. Steam Locomotives-Renewals

21 27. Steam Locomotives—Depreciation

22 28. Electric Locomotives—Repairs

22 29. Electric Locomotives-Renewals

22 30. Electric Locomotives—Depreciation

22 31. Passenger-train Cars—Repairs

23 32. Passenger-train Cars-Renewals

23 33. Passenger-train Cars—Depreciation

24 34. Freight-train Cars-Repairs

24 35. Freight-train Cars—Renewals

24 36. Freight-train Cars-Depreciation

24 37. Electric Equipment of Cars—Repairs..

25 * Numbers refer to folios in brackets on right-hand side of pages, which are inserted to preserve page numbers of original issue.

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