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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 Classification of Expenditures for Real Property and Equipment of Express Companies 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.

It is further ordered, That the said Classification of Expenditures for Real Property and Equipment, with the text pertaining thereto, be, and is hereby, prescribed for the use of Express Companies subject to the provisions of the act to regulate commerce as amended June 29, 1906, in the keeping and recording of their [5 accounts of expenditures for property and equipment; that each and every such carrier and each and every receiver or operating trustee of any such carrier be required to keep all accounts of expenditures for property and equipment in conformity therewith; and that a copy of said 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 Expenditures for Real Property and Equipment are, and by virtue of this order do become, the lawful rules according to which the said expenditures for property and equipment 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 accounts of expenditures for property and equipment 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 item of expenditure for property or equip. ment except in the manner and form in said First Issue set forth and hereby pre. scribed, 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 primary account in said First Issue estab. 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 amount charged to any such primary account to divisions, to its individual lines, or to States: Provided, however, That a list of such subprimary accounts set up or 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 th 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, 1909, 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, 1909, keep and maintain, in addition to the accounts of expenditures for property and equipment hereby prescribed, such portion or portions of its present accounts with respect to items of expenditures for property and equipment as may be deemed desirable by any such carrier, or by any receiver or operating trustee thereof, for the purpose of such comparison; or during the same period may maintain such groupings of the primary accounts hereby prescribed as may be desired for that purpose.

It is further ordered, That any such carrier or any receiver or operating trustee of any such carrier may, in addition to the accounts of expenditures for property and equipment hereby prescribed, keep any temporary or experimental accounts the purpose of which is to develop economies in the purchase of property and equipment: Provided, however, That such temporary or experimental accounts shall not impair the integrity of any general or primary account hereby prescribed, and that any such temporary or experimental accounts shall be open to inspection by the Com. mission.

It is further ordered, That July 1, 1908, be, and is hereby, fixed as the date on which said First Issue shall become effective.

[7

INTRODUCTORY LETTER.

Interstate Commerce Commission,
Division of Statistics and Accounts,

Washington, June 16, 1908. To Carriers Concerned:

This Classification of Expenditures for Real Property and Equipment of Express Companies, with the text pertaining thereto, is issued in accordance with an order of the Interstate Commerce Commission, a copy of which will be found immediately preceding this letter. The rules which the classification contains should be observed by Express Companies in all snatters which it covers.

HENRY C. ADAMS,
In charge of Statistics and Accounts. [9

CONTENTS.

Account.

I. Real Estate Used in Operation...

II. Buildings and Fixtures Used in Operation.. III. Equipment

1. Cars

2.

3.

4.

Horses
Vehicles

Other Equipment

Page.*

13

13

13

13

14

14

14

[11

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

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, includ. ing 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 valuables in offices or in transit, etc.

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