49 CFR Part 1201, Subpart B - Branch Line Accounting System


900Definitions.
Unless otherwise required by context, the following definitions apply in this subpart:
Account means an account in the STB's Uniform System of Accounts (USOA), for Railroad companies (49 CFR Part 1201, Subpart A).
IC Act means the Interstate Commerce Act (49 U.S.C. 1 et seq.), as amended.
Branch Line or Branch means a rail line or segment of line which (a) has been designated on a transportation system diagram in categories (1), (2), (3), or (4) (49 CFR 1152.10(b) (1), (2), (3), (4)); or (b) is the subject of a directed service order under section 304(d)(3) of the 3R Act; or (c) is the subject of a rail continuation service agreement entered into prior to the designation of the line on a system diagram.
STB or Board means the Surface Transportation Board.
Designated State agency means the instrumentality created by a State or designated by appropriate authority to administer or coordinate its State rail plan as required by section 5(j)(2) of the Department of Transportation Act (90 Stat. 131) or section 402(c)(1)(A) of the 3R Act (87 Stat. 985) or regulations promulgated pursuant thereto.
Railroad means a common carrier by railroad, as defined in section 1(3) of the Interstate Commerce Act (49 U.S.C. 1(3)).
3R Act means the Regional Rail Reorganization Act of 1973, Pub. L. 93-236, 87 Stat. 985, as amended.
4R Act means the Railroad Revitalization and Regulatory Reform Act of 1976, Pub. L. 94-210, 90 Stat. 31.
XX, when used in place of digits in a six-digit account number, means that all accounts containing the remaining four-digits are included. Example: 11-21-XX refers to all salary and wage accounts for locomotives because 11 designates salaries and wages and 21 designates locomotives. Thus, 11-21-XX includes all of the following accounts: 11-21-01; 11-21-40; 11-21-48; 11-21-39; and 11-21-99. Similarly, XX-31-67 means all accounts containing 31 (train operations) and 67 (locomotive fuel).
[43 FR 1733, Jan. 11, 1978, as amended at 47 FR 49596, Nov. 1, 1982; 67 FR 57533, Sept. 11, 2002]
910Purpose and scope.
Section 205(e)(1)(A) of the 3R Act directs the office to issue regulations which will permit the collection and publication by the Consolidated Rail Corp. (ConRail), or by profitable railroads of information necessary to determine accurately the revenues attributable, avoidable costs, and service units of light-density lines scheduled for abandonment. This accurate information is intended to facilitate the determination of the revenues and avoidable costs in abandonment proceedings and in potential offers of subsidy. This information is intended to be compatible with the Regional Subsidy Standards, for those lines which were not conveyed to ConRail under the final system plan and with the National Subsidy Standards (49 CFR Part 1152, Subpart D), for all other lines. The purpose of the Branch Line Accounting System regulations is to specify an accounting system for the collection and publication of this information.
[43 FR 1733, Jan. 11, 1978, as amended at 47 FR 49596, Nov. 1, 1982; 67 FR 57533, Sept. 11, 2002]
920Collection of data.
(a) Lines for which data collection is required. The railroad shall collect data on all branch lines which meet the criteria listed in paragraphs 1 through 4 below. The data to be collected are specified in section 920(b).
(1) Branch lines in categories (1), (2), and (3) on the System Diagram Map include, respectively, lines for which a carrier intends to file an abandonment application within three years, lines which the carrier has under study and are potentially subject to abandonment, and lines for which an abandonment application is pending before the Board. The collection of data on such lines shall commence on the first day of the month after the line has been designated in one of the categories and will continue so long as the branch line is retained in one of these categories. The assignment and apportionment methodology set forth in Part 1152, Subchapter B (National Subsidy Standards), shall be applied.
(2) For branch lines operated under an order directing service, under section 304(d)(3) of the 3R Act, data shall be collected from the effective date of the order until the order is withdrawn.
(3) For branch lines operated under a rail service continuation agreement under section 1a(6)(a) of the IC Act, data shall be collected from the effective date of the agreement until the termination of the agreement. The assignment and apportionment methodology set forth in Part 1152, Subchapter B (National Subsidy Standards), shall be applied.
(4) For branch lines operated under a rail service continuation agreement under section 304 of the 3R Act, data collection shall commence on the effective date of the agreement and shall continue until the termination date of the agreement.
(b) Data to be collected. The data collected shall include the items of revenue, expense, and service units which are specified in 49 CFR 1152, as described in the account texts listed in section 950. The format for presentation of these data is specified in section 940.
[43 FR 1733, Jan. 11, 1978, as amended at 47 FR 49596, Nov. 1, 1982; 67 FR 57533, Sept. 11, 2002]
930Publication of data.
(a) General. The railroad shall file on or before June 30 of each calendar year the certification included in these regulations as Appendix I. The railroad shall include a description of each branch line using the format set forth in Appendix I of these regulations. The description of each branch line requires the same data as that submitted under 49 CFR 1152.11. This section prescribes the branch line information required in conjunction with the system diagram maps specifying the line's designation, states and counties traversed, delineation of mileposts, and location of agency and terminal stations.
(b) [Reserved]
(c) Access to records. The records, accounts, working papers, and other documents reflecting the revenues, cost, and service unit data of each branch line for which the railroad must maintain data shall be made available for inspection and examination by the Board and, for lines situated within its State, by the designated State agency at a time and place mutually agreeable to the parties. The railroad shall also reproduce such records for the designated State agency, provided the agency pays the reasonable cost thereof.
(d) Waivers and modifications. The STB's Office of Economics, Environmental Analysis, and Administration may, with respect to individual requests, upon good cause shown, waive or modify any requirement of this section not required by law.
[43 FR 1733, Jan. 11, 1978, as amended at 44 FR 9730, Feb. 14, 1979; 47 FR 49596, Nov. 1, 1982; 67 FR 57533, Sept. 11, 2002]
940Annual branch line report.
This section specifies the format in which the data collected for each branch line shall be maintained. Definitions of each account are presented in section 950.
(A) Attributable revenue Amount
101Freight
104Switching
105Water transfers
106Demurrage
110Incidental
121Joint facility—credit
122Joint facility—debit
506Revenue from property used in other than carrier operations
510Miscellaneous rent income
519Miscellaneous income
599Subsidy payments from preexisting contracts
Total attributable revenues
(B) On-Branch Avoidable Costs
Line item—(a) Freight
Salaries and wages—(b) Material, tools, supplies, fuels, and lubricants—(c) Purchased services—(d) General—(e)
(1) Actual or apportioned expense accounts:
Way and structures: Administration:
001Track
002Bridge and Building
003Signal
004Communication
005Other
Repair and maintenance:
006Roadway—Running
007Roadway—Switching
008Tunnels and Subways—Running
009Tunnels and Subways—Switching
010Bridges and Culverts—Running
011Bridges and Culverts—Switching
012Ties—Running N/A N/A N/A
013Ties—Switching N/A N/A N/A
014Rail—Running N/A N/A N/A
015Rail—Switching N/A N/A N/A
016Other Track Material—Running N/A N/A N/A
017Other Track Material—Switching N/A N/A N/A
018Ballast—Running N/A N/A N/A
019Ballast—Switching N/A N/A N/A
020Track Laying and Surfacing—Running
021Track Laying and Surfacing—Switching
022Road Property Damaged—Running
023Road Property Damaged—Switching
024Road Property Damaged—Other
025Signals and Interlockers—Running
026Signals and Interlockers—Switching
027Communications Systems
028Electric Power Systems
029Highway Grade Crossings—Running
030Highway Grade Crossings—Switching
031Station and Office Buildings
032Shop Buildings—Locomotives
033Shop Buildings—Freight Cars
034Shop Buildings—Other Equipment
101Locomotive Servicing Facilities
102Miscellaneous Buildings and Structures
103Coal Terminals
104Ore Terminals
105Other Marine Terminals
106TOFC/COFC—Terminals
107Motor Vehicle Loading and Distribution Facilities
108Facilities for Other Specialized Service Operations
109Roadway Machines
110Small Tools and Supplies
111Snow Removal
112Fringe Benefits—Running N/A N/A N/A
113Fringe Benefits—Switching N/A N/A N/A
114Fringe Benefits—Other N/A N/A N/A
115Casualties and Insurance—Running N/A N/A N/A
116Casualties and Insurance—Switching N/A N/A N/A
117Casualties and Insurance—Other N/A N/A N/A
118Lease Rentals—Debit—Running N/A N/A N/A
119Lease Rentals—Debit—Switching N/A N/A N/A
120Lease Rentals—Debit—Other N/A N/A N/A
121Lease Rentals—(Credit)—Running N/A N/A N/A
122Lease Rentals—(Credit)—Switching N/A N/A N/A
123Lease Rentals—(Credit)—Other N/A N/A N/A
124Joint Facility Rent—Debit—Running N/A N/A N/A
125Joint Facility Rent—Debit—Switching N/A N/A N/A
126Joint Facility Rent—Debit—Other N/A N/A N/A
127Joint Facility Rent—(Credit)—Running N/A N/A N/A
128Joint Facility Rent—(Credit)—Switching N/A N/A N/A
129Joint Facility Rent—(Credit)—Other N/A N/A N/A
130Other Rents—Debit—Running N/A N/A N/A
131Other Rents—Debit—Switching N/A N/A N/A
132Other Rents—Debit—Other N/A N/A N/A
133Other Rents—(Credit)—Running N/A N/A N/A
134Other Rents—(Credit)—Switching N/A N/A N/A
135Other Rents—(Credit)—Other N/A N/A N/A
136Depreciation—Running N/A N/A N/A
137Depreciation—Switching N/A N/A N/A
138Depreciation—Other N/A N/A N/A
139Joint Facility—Debit—Running N/A N/A N/A
140Joint Facility—Debit—Switching N/A N/A N/A
141Joint Facility—Debit—Other N/A N/A N/A
142Joint Facility—(Credit)—Running N/A N/A N/A
143Joint Facility—(Credit)—Switching N/A N/A N/A
144Joint Facility—(Credit)—Other N/A N/A N/A
145Dismantling Retired Road Property—Running
146Dismantling Retired Road Property—Switching
147Dismantiling Retired Road Property—Other
148Other—Running
149Other—Swtiching
150Other—Other
151Total Way and Structures
Equipment: Locomotives:
201Administration
202Repair and Maintenance
203Machinery Repair
204Equipment Damaged
205Fringe Benefits N/A N/A N/A
206Other Casualties and Insurance N/A N/A N/A
207Lease Rentals—Debit N/A N/A N/A
208Lease Rentals—(Credit) N/A N/A N/A
209Joint Facility Rent—Debit N/A N/A N/A
210Joint Facility Rent—(Credit) N/A N/A N/A
211Other Rents—Debit N/A N/A N/A
212Other Rents—(Credit) N/A N/A N/A
213Depreciation N/A N/A N/A
214Joint Facility—Debit N/A N/A N/A
215Joint Facility—(Credit) N/A N/A N/A
216Repairs Billed to Others—(Credit) N/A N/A N/A
217Dismantling Retired Property
218Other
219Total Locomotives
Freight cars:
220Administration
221Repair and Maintenance
222Machinery Repair
223Equipment Damaged
224Fringe Benefits N/A N/A N/A
225Other Casualties and Insurance N/A N/A N/A
226Lease Rentals—Debit N/A N/A N/A
227Lease Rentals—(Credit) N/A N/A N/A
228Joint Facility Rent—Debit N/A N/A N/A
229Joint Facility Rent—(Credit) N/A N/A N/A
230Other Rents—Debit N/A N/A N/A
231Other Rents—(Credit) N/A N/A N/A
232Depreciation N/A N/A N/A
233Joint Facility—Debit N/A N/A N/A
234Joint Facility—(Credit) N/A N/A N/A
235Repairs Billed to Others—(Credit) N/A N/A N/A
236Dismantling Retired Property
237Other
238Total Freight Cars
Other Equipment:
301Administration
Repair and Maintenance:
302Trucks, Trailers, and Containers—Revenue Service
303Floating Equipment—Revenue Service
304Floating and Other Revenue Equipment
305Computers and Data Processing Systems
306Machinery
307Work and Other Non-Revenue Equipment
308Equipment Damaged
309Fringe Benefits N/A N/A N/A
310Other Casualties and Insurance N/A N/A N/A
311Lease Rentals—Debit N/A N/A N/A
312Lease Rentals—(Credit) N/A N/A N/A
313Joint Facility Rent—Debit N/A N/A N/A
314Joint Facility Rent—(Credit) N/A N/A N/A
315Other Rents—Debit N/A N/A N/A
316Other Rents—(Credit) N/A N/A N/A
317Depreciation N/A N/A N/A
318Joint Facility—Debit N/A N/A N/A
319Joint Facility—(Credit) N/A N/A N/A
320Repairs Billed to Others—(Credit)
321Dismantling Retired Property
322Other
323Total Other Equipment
324Total Equipment
Transportation: Train operations:
401Administration
402Engine Crews
403Train Crews
404Dispatching Trains
405Operating Signals and Interlockers
406Operating Drawbridges
407Highway Crossing Protection
408Train Inspection and Lubrication
409Locomotive Fuel
410Electric Power Purchased or Produced for Motive Power
411Servicing Locomotives
412Freight Lost or Damaged—Solely Related N/A N/A N/A
413Clearing Wrecks
414Fringe Benefits N/A N/A N/A
415Other Casualties and Insurance N/A N/A N/A
416Joint Facility—Debit N/A N/A N/A
417Joint Facility—(Credit) N/A N/A NA
418Other
419Total Train Operations
Yard Operations:
420Administration
421Switch Crews
422Controlling Operations
423Yard and Terminal Clerical
424Operating Switches, Signals Retarders and Humps
425Locomotive Fuel
426Electric Power Purchased or Produced for Motive Power
427Servicing Locomotives
428Freight Lost or Damaged—Solely Related N/A N/A N/A
429Clearing Wrecks
430Fringe Benefits N/A N/A N/A
431Other Casualties and Insurance N/A N/A N/A
432Joint Facility—Debit N/A N/A N/A
433Joint Facility—(Credit) N/A N/A N/A
434Other
435Total Yard Operations
Train and Yard Operations Common:
501Cleaning Car Interiors N/A
502Adjusting and Transferring Loads N/A
503Car Loading Devices and Grain Doors N/A
504Freight Lost or Damaged—all other N/A N/A N/A
505Fringe Benefits N/A N/A N/A
506Total Train and Yard Operations Common
Specialized Service Operations:
507Administration
508Pickup and Delivery and Marine Line Haul
509Loading and Unloading and Local Marine
510Protection Services
511Freight Lost or Damaged—Solely Related N/A N/A N/A
512Fringe Benefits N/A N/A N/A
513Casualties and Insurance N/A N/A N/A
514Joint Facility—Debit N/A N/A N/A
515Joint Facility—(Credit) N/A N/A N/A
516Other
517Total Specialized Services Operations
Administrative Support Operations:
518Administration
519Employees Performing Clerical and Accounting Functions
520Communication Systems Operation
521Loss and Damage Claims Processing
522Fringe Benefits N/A N/A N/A
523Casualties and Insurance N/A N/A N/A
524Joint Facility—Debit N/A N/A N/A
525Joint Facility—(Credit) N/A N/A N/A
526Other
527Total Administrative Support Operations
528Total transportation
General and Administrative:
601Officers—General Administration
602Accounting, Auditing and Finance
603Management Services and Data Processing
604Marketing
605Sales
606Industrial Development
607Personnel and Labor Relations
608Legal and Secretarial
609Public Relations and Advertising
610Research and Development
611Fringe Benefits N/A N/A N/A
612Casualties and Insurance N/A N/A N/A
613Writedown of Uncollectible Accounts N/A N/A N/A
614Property Taxes N/A N/A N/A
615Other Taxes Except on Corporate Income or Payrolls N/A N/A N/A
616Joint Facility—Debit N/A N/A N/A
617Joint Facility—(Credit) N/A N/A N/A
618Other
619Total General and Administrative
620Total Carrier Operating Expenses
Amount
(2)Other Computed Cost Elements:
651Locomotives return on investment
652Freight train car costs
01 Per day costs
02 Mileage costs
654Rehabilitation
664Deadheading, taxi and hotel costs
01 Deadheading
02 Taxi
03 Hotel
665Overhead movement costs
01 Transportation
02 Equipment
03 Freight train cars—mileage portion
Total Computed On-Branch Costs
(3)Off-Branch Avoidable Costs:
661Terminal Costs
01 Modified terminal costs
02 Normal terminal costs
03 Interchange costs
662Freight train car costs
663Freight train revenue ton-mile costs
Total Off-Branch Avoidable Costs
(4)All Other Avoidable Costs:
671Working capital
672Required capital expenditures
673Deferred maintenance
674Current cost of freight train cars, locomotives, and other equipment
675Foregone tax benefits
676Administrative costs
677Deferred subsidy payment costs
678Casualty reserve expenses
Total, all other avoidable costs
681Reasonable return on the value of property
682Management fee
(5)Total of avoidable costs, reasonable return and management fee $
(C) Service Units
Direct on-branch Overhead movement
(1) On-Branch Service Units—Freight-Car Accounts:
821Freight train car miles (loaded and empty):
01Box—Plain 40 foot
02Box—Plain 50 foot or longer
03Box—Equipped
04Gondola—Plain
05Gondola—Equipped
06Hopper—Covered
07Hopper—Open top—General Service
08Hopper—Open top—Special Service
09Refrigerator—Mechanical
10Refrigerator—Nonmechanical
11Flat—TOFC/COFC
12Flat—Multi-level
13Flat—General Service
14Flat—Other
15All other cars
823Freight-train Car-days (loaded and empty):
01Box—Plain 40 foot
02Box—Plain 50 foot or longer
03Box—Equipped
04Gondola—Plain
05Gondola—Equipped
06Hopper—Covered
07Hopper—Open top—General Service
08Hopper—Open top—Special Service
09Refrigerator—Mechanical
10Refrigerator—Nonmechanical
11Flat—TOFC/COFC
12Flat—Multi-level
13Flat—General Service
14Flat—Other
15All other cars
Total off-branch Overhead movement Net off-branch
Locomotive-Mile Accounts
813Road locomotive unit miles
841Road diesel locomotive gross ton-miles
842Road electric locomotive gross ton-miles
Locomotive Unit Hour Accounts
832Road locomotive unit hours
833Road diesel locomotive unit hours
834Road electric locomotive unit hours
835Yard locomotive unit hours
836Yard diesel locomotive unit hours
837Yard electric locomotive unit hours
Rented or Leased Equipment
851Freight train car-days
852Floating equipment car-days
855Locomotive days
Train hours
861Train hours
Total off-branch Overhead movement Net off-branch
(2) Off-Branch Service Units—Car-Mile Accounts:
822Freight train loaded car-miles by car type:
01Box—General service—unequipped
02Box—General service—equipped
03Box—Special service
04Gondola—General service
05Gondola—Special service
06Hopper—open—General service
07Hopper—open—Special service
08Hopper—covered
09Stock
10Flat—General service
11Flat—Special service
12Flat—TOFC
13Autorack
14Refrigerator—Meat mechanical
15Refrigerator—Other mechanical
16Refrigerator—Meat nonmechanical
17Refrigerator—Other nonmechanical
18Tank 9,999 gallons and under
19Tank 10,000-18,999 gal
20Tank 19,000-21,999 gal
21Tank 22,000-27,999 gal
22Tank 28,000-31,999 gal
23Tank 32,000 and over
24All other
Ton-Mile Accounts
831Revenue ton-miles
[43 FR 1733, Jan. 11, 1978, as amended at 43 FR 28498, June 30, 1978; 44 FR 9730, Feb. 14, 1979]
950Text and chart of accounts.
This section defines each account outlined in the format shown under section 940 of these regulations.
(a) Attributable revenues—101 Freight. (1) This account shall include revenue from the transportation of freight and from transit, stop, and recognizing privileges, upon the basis of lawful tariff rates.
(2) This account shall include collections in excess of tariff charges, except where such amounts are segregated and held subject to refund.
(3) Proceeds derived from the sale of unclaimed and refused freight which has been transported in accordance with the contract of shipment shall be credited to this account in cases where such items can be readily identified. Uncollectible tariff charges on such shipments shall be charged to this account.
(4) Amounts determined to be uncollectible shall be accounted for in accordance with the text of account 63-61-00, “General—Uncollectible accounts.”
Items To Be Credited
(a) Revenue upon the basis of local freight tariff rates, regardless of class of train in which the freight is transported.
(b) The carrier's proportion of revenue upon the basis of through freight tariff rates, regardless of class of train in which the freight is transported.
(c) Revenue from transportation of mail matter, and empty mail pouches, at freight rates.
(d) Revenue from transportation of freight on special trains at rates based on weights of shipments.
(e) Revenue on basis of classifications and freight tariffs from transportation of caretakers of freight shipments.
(f) Revenue from reconsigning privileges.
(g) Revenue from stop privileges.
(h) Revenue from transit privileges.
(i) Revenue upon the basis of arbitraries out of freight, rates for water transfers (ferriage, lighterage, and floatage).
(j) Revenue from transportation of trailers and containers on flat cars in TOFC/COFC service upon the basis of all-rail line-haul freight tariff rates and under arrangements for motor carrier-railroad joint haul, and from the loading and unloading of trailers and containers on and from flat cars upon the basis of tariff rates and under arrangements for motor carrier-railroad joint haul.
Items To Be Charged
(a) Amounts paid as bridge and ferry arbitraries on freight.
(b) Amounts paid for completing a haul.
(c) Amounts paid for elevation of freight.
(d) Amounts paid for switching services, in connection with the transportation of freight, on the basis of switching tariffs, and allowances out of through rates, including amounts paid for switching empty cars in connection with a freight revenue movement.
(e) Amounts paid for transferring freight between stations.
(f) Arbitraries and allowances to others for lighterage and wharfage.
(g) The carrier's proportion of overcharges resulting from the use of erroneous rates, weights, classifications or computations.
(h) The carrier's proportion of refunds on account of errors in routing and billing.
(i) The carrier's proportion of uncollected revenue on freight lost or destroyed in transit.
(j) The carrier's proportion of uncollected tariff charges on damaged shipments for which charges neither shipper nor consignee is liable.
(k) Amounts paid on basis of tariff rates for loading and unloading livestock.
(l) Amounts paid to motor truck companies for hauling trailers and containers to and from TOFC/COFC terminals, and allowances to shippers who perform such service on the basis of tariff rates.
Note A:
Amounts paid for switching empty cars other than in connection with loaded movements shall be charged to operating expense account 61-32-XX, “General—Other Expenses—Transportation, Yard, Freight,” except that amounts paid for switching equipment for repairs shall be included in the appropriate equipment repair accounts.
Note B:
Other carriers' proportion of revenue and of uncollectible undercharges paid by the carrier on account of its errors in routing and billing shall be charged to operating expense account 61-35-76, “General—Other Expenses—Transportation, Administrative Support.”
Note C:
When a lessee company transports freight over the tracks of another carrier on the basis of a proportion of revenues under a joint arrangement, it shall include the entire compensation in its revenue and statistics, charging the appropriate joint facility expense and rental accounts with the amounts paid the lessor company, and the lessor company shall credit the corresponding accounts.
Note D:
Revenue from the transportation of caretakers of freight shipments, when not included as a part of the freight charges on the waybill covering the freight shipments, shall be credited to account 102, “Passenger.”
Note E:
This account shall be maintained so as to show separately payments and allowances for (a) terminal collection and delivery services when performed in connection with line-haul transportation of freight on the basis of freight tariff rates, further separated between (1) TOFC/COFC service, and (2) all other freight service; also (b) payments for switching services when performed in connection with line-haul transportation of freight on the basis of switching tariffs and allowances out of freight rates, including the switching of empty cars in connection with a revenue movement, and (c) payments on basis of tariff rates for loading and unloading livestock.
104 Switching. (1) This account shall include the revenue from switching service upon the basis of lawful tariff rates. To this account shall be credited the carrier's revenue upon the basis of tariff rates, or the carrier's allowance out of through rates, from the switching of cars of all kinds, loaded or empty, either locally at a station or within a switching district, between connecting lines, between local industries, or between connecting lines and local industries; revenue upon the basis of distinct tariff rates for “trapcar” and “ferry-car” service and for spotting cars; also the revenue from interwork switching at industrial plants, and the revenue from “penalty switching” incident to the improper delivery of cars by other carriers.
(2) To this account shall be charged amounts paid for switching when such switching service is provided for in the switching rate charged by the carrier.
Note:
“Penalty switching” charges paid by the carrier shall be included in expense account 61-32-XX, “General—Other Expenses—Transportation, Yard, Freight.”
105 Water transfers. (1) This account shall include the revenue, from the transfer by water (ferriage, lighterage, and floatage), of passenger, freight, vehicles, and livestock, upon the basis of lawful local tariff rates.
(2) This account also shall include revenue from water transfers of other traffic, such as the revenue from towing beyond lighterage limits and all other towing for which an extra charge is made; insurance of freight afloat when billed out at other than cost; storage of freight afloat; grain overage in boats; pumping performed for outside parties; and for other similar sources.
(3) To this account shall be charged amounts payable to other companies or individuals for extra lighterage, extra towing, and for all other service when such payments represent revenue collected and credited to this account and not a directed expense.
Note:
No revenue shall be included in this account for water transfers of passengers or shipments upon the basis of arbitraries out of rates for transportation involving rail line haul.
106 Demurrage. This account shall include the revenue from the detention of cars incident to loading, unloading, reconsigning, and stops in transit upon the basis of lawful tariffs for demurrage. This account shall also include the revenue from the detention of trailers and containers used in TOFC/COFC service, incident to loading and unloading, upon the basis of tariff rates.
Note:
This account shall be maintained so as to reflect separately (1) revenue from detention of cars, and (2) revenue from detention of trailers and containers used in TOFC/COFC service.
110 Incidental. This account is designed to show the amounts which the carrier becomes entitled to receive from services rendered incidentally with rail-line and water-line transportation; for the use of facilities of which the expenses for operation and maintenance are not separable from railway expenses and from incidental sources not provided for elsewhere. Among the items included in this account are revenues derived from (1) hotels and restaurants, (2) operations conducted at stations and on trains by individual or companies other than railway companies, (3) storage, (4) the sale of electric power, (5) renting property operated and maintained in connection with the property used in the carrier's transportation operations and from railway operations not provided for elsewhere.
121 Joint facility, credit. This account shall include the carrier's proportion of revenue collected by others in connection with the operation of joint tracks, yards, terminals, and other facilities, including revenue from hotels, restaurants, grain elevators, sale of power, and other miscellaneous operations.
Note A:
The purpose of this account is to show the amounts of revenue from the operation of joint tracks, yards, terminals and other facilities operated by other companies, which under existing contracts or agreements are credited by the operating company to the tenant companies which participate therein. The bill rendered by any creditor company against a debtor company for the latter's proportion of the expense of maintenance and operation of joint facilities, which includes also a credit covering a proportion of the revenue to be paid over, shall show the distribution of the credit for such proportion of the revenue separately from the distribution of the expense of operation.
Note B:
No credits shall be made to this account representing amounts creditable by the operating company to primary accounts 101-103, 105, and 110.
122 Joint facility, debit. This account shall include that proportion of revenue from the operation of joint tracks, yards, terminals, and other facilities, which is creditable to other companies, including revenue from hotels, restaurants, grain elevators, sale of power, and other miscellaneous operations.
Note A:
The purpose of this account is to show the amount of revenue from operation of a terminal company or other carrier which, under the terms of existing contracts or agreements covering the joint use of tracks, yards, and other facilities, is credited to other carriers that participate in the benefits from such joint use. The bill rendered by a creditor company against a debtor company for the latter's proportion of expense of maintaining and operating joint facilities, which includes a credit covering the debtor company's proportion of the revenues from operation of such joint facilities, shall indicate separately the proper distribution of both the revenues and the expenses included in the bill, and such distribution shall be adhered to the debtor.
Note B:
No debits shall be made to this account representing amounts creditable by the operating company to primary accounts 101-103, 105, and 110.
Other Income Accounts
506 Revenues from property used in other than carrier operations. This account shall include the total revenues derived from property used in other than carrier operations, the cost of which is includible in balance-sheet account 737, “Property used in other than carrier operations.”
510 Miscellaneous rent income. (1) This account shall include such rents of property owned and controlled by the accounting carrier as are not provided for in the foregoing accounts.
(2) This account shall be charged with the cost of maintenance of the property rented, also specific incidental expenses in connection with such property, such as the cost of negotiating contracts, advertising for tenants, fees paid conveyancers, collectors' commissions, and analogous items.
Note A:
If property the rent of which is chargeable to account 543—“Miscellaneous rents,” is sublet by the accounting company, the rent receivable therefore shall be credited to this account.
Note B:
Taxes on property the rent of which is creditable to this account shall be charged to account 553—“Taxes on property used in other than carrier operations.”
Note C:
The rent from property carried in balance-sheet account 737—“Property used in other than carrier operations,” shall not be included in this account, but in account 506—“Revenues from property used in other than carrier operations.”
Note D:
Rent and other income from real estate acquired for new lines or for additions and betterments shall be credited to the appropriate road and equipment accounts until the completion or coming into service of the property.
519 Miscellaneous income. (1) This account shall include all items, not provided for elsewhere, properly creditable to income accounts during the current year. Among the items which shall be included in this account are:
(i) Cancellation of balance sheet accounts representing unclaimed wages and vouchered accounts written off because of carrier's inability to locate the creditor.
(ii) Profit from sale of land used for transportation purposes, of noncarrier property and of securities acquired for investment purposes.
(2) Gains for extinguishment of debt shall be aggregated and, if material, credited to account 570 “Extraordinary Items,” upon approval by the Commission; however, gains from extinguishment of debt (excluding debt maturing serially), which is made to satisfy sinking fund requirements, shall be recorded in this account regardless of amount.
599 Subsidy payments from preexisting contracts. This account shall include all payments made to the operating carrier of a subsidized line that (1) existed prior to the commencement of operations under a subsidy operating agreement and (2) would cease if freight service on the line were discontinued.
(b) On-branch avoidable cost—(1) Actual and apportioned expense accounts.
Personnel
Control 10-00-00
This account may be used as a control account for all accounts in the PERSONNEL Series: Salaries and Wages; Fringe Benefits Not Included in Compensation.
Salaries and Wages—Control. This control account includes the compensation payable to employees for services performed. It includes amounts payable in connection with profit sharing and stock option plans that are part of employee compensation. This control account also includes amounts of compensation payable to employees for paid time off as a fringe benefit: vacation pay, holiday pay, sick pay, and other payments considered direct compensation for time not worked. Amounts of labor billed by contractors, other companies, and joint facilities, are not considered salaries and wages of the carrier company and are not to be included in this account group. Its components shall be distributed to the following accounts in accordance with instruction 1-14 of Part 1201, Subpart A:
Salaries and wages—way and structures—running: Freight 11-11-XX
This account includes the compensation payable to all repair and maintenance employees and others who are associated with the repair and maintenance of the carrier's roadway and track on the line of road and outside of classification yards. Compensation payable to officers and technical and clerical employees shall only be assigned to Way and Structures—Other. This account shall be subdivided by the following functions:
Repair and maintenance
Roadway 11-11-10
Tunnels and subways 11-11-11
Bridges and culverts 11-11-12
Track laying and surfacing 11-11-17
Signals and interlockers 11-11-19
Highway grade crossings 11-11-22
Dismantling retired property 11-11-39
Road property and equipment damaged 11-11-48
Other—other 11-11-99
Salaries and wages—way and structures—switching: Freight 11-12-XX
This account includes the compensation payable to all repair and maintenance employees and others who are associated with the repair and maintenance of the carrier's roadway and track within classification yards and stations. Compensation payable to officers and technical and clerical employees shall be assigned to Way and Structures—Other. This account shall be subdivided by the following functions:
Repair and maintenance
Roadway 11-12-10
Tunnels and subways 11-12-11
Bridges and culverts 11-12-12
Track laying and surfacing 11-12-17
Signals and interlockers 11-12-19
Highway grade crossings 11-12-22
Dismantling retired property 11-12-39
Road property and equipment damaged 11-12-48
Other—other 11-12-99
Salaries and wages—way and structures—other: Freight 11-13-XX
This account includes the compensation payable to all repair and maintenance employees and others who are associated with the repair and maintenance of the carrier's structures other than roadway and track. Each administration account (functions 02-06) includes the compensation payable to all officers and technical and clerical employees associated with the Way and Structures Activity. This account shall be subdivided by the following functions:
Administration
Track 11-13-02
Bridges and buildings 11-13-03
Signals 11-13-04
Communications 11-13-05
Other 11-13-06
Repair and maintenance
Communication systems 11-13-20
Electric power systems 11-13-21
Station and office buildings 11-13-23
Shop buildings—locomotives 11-13-24
Shop buildings—freight cars 11-13-25
Shop buildings—other 11-13-26
Locomotive servicing facilities 11-13-27
Miscellaneous buildings and structures 11-13-28
Coal terminals 11-13-29
Ore terminals 11-13-30
TOFC/COFC terminals 11-13-31
Other marine terminals 11-13-32
Motor vehicle loading and distribution facilities 11-13-33
Facilities for other specialized services operations 11-13-35
Roadway machines 11-13-36
Small tools and supplies 11-13-37
Snow removal 11-13-38
Dismantling retired property 11-13-39
Road property and equipment damaged 11-13-48
Other—other 11-13-99
Salaries and wages—equipment—locomotives: Freight 11-21-XX
This account includes the compensation payable to all officers and technical and clerical employees, repair and maintenance employees, and others who are associated with the repair and maintenance of locomotives, whether owned by the carrier or by others. This account shall be subdivided by the following functions:
Administration—general 11-21-01
Repair and maintenance
Dismantling retired property 11-21-39
Shop machinery 11-21-40
Locomotives 11-21-41
Road property and equipment damaged 11-21-48
Other—other 11-21-99
Salaries and Wages—Equipment—Freight Cars: Freight 11-22-XX
This account includes the compensation payable to all officers, technical and clerical employees, repair and maintenance employees, and others, who are associated with the repair and maintenance of freight cars, whether owned by the carrier or by others. This account shall be subdivided by the following functions:
Administration—general 11-22-01
Repair and maintenance
Dismantling retired property 11-22-39
Shop machinery 11-22-40
Freight cars 11-22-42
Road property and equipment damaged 11-22-48
Other—other 11-22-99
Salaries and wages—equipment—other equipment: Freight 11-23-XX
This account includes the compensation payable to all officers, technical and clerical employees, repair and maintenance employees, and others, who are associated with the repair and maintenance of equipment other than locomotives and freight cars, whether owned by the carrier or by others. This account shall be subdivided by the following functions:
Administration—general 11-23-01
Repair and maintenance
Dismantling retired property 11-23-39
Shop machinery 11-23-40
Trucks, trailers, containers in revenue service 11-23-43
Floating equipment—revenue service 11-23-44
Passenger and other revenue equipment 11-23-45
Computers and data processing equipment 11-23-46
Work and other non-revenue equipment 11-23-47
Road property and equipment damaged 11-23-48
Other—other 11-23-99
Salaries and wages—transportation—train: Freight 11-31-XX
This account includes the compensation payable to all officers, technical and clerical employees, engine and train crews, and other operational employees, who are associated with the dispatching and operation of freight trains over the roadway and outside of classification yards. This account shall be subdivided by the following functions:
Administration—general 11-31-01
Operations
Engine crews 11-31-56
Train crews 11-31-57
Dispatching trains 11-31-58
Operating switches, signals, interlockers, retarders, humps 11-31-59
Operating drawbridges 11-31-60
Highway crossing protection 11-31-61
Train inspection and lubrication 11-31-62
Clearing wrecks 11-31-63
Locomotive fuel 11-31-67
Electric power purchased/produced for motive power 11-31-68
Servicing locomotives 11-31-69
Other—other 11-31-99
Salaries and wages—transportation—yard: Freight 11-32-XX
This account includes the compensation payable to all officers, technical and clerical employees, engine and train crews, and other operational employees, who are associated with the movement of freight cars within classification yards and in terminal switching and transfer service. This account shall be subdivided by the following functions:
Administration—general 11-32-01
Operations
Operating switches, signals, interlockers, retarders, humps 11-32-59
Clearing wrecks 11-32-63
Switch crews 11-32-64
Controlling operations 11-32-65
Yard and terminal clerical 11-32-66
Locomotive fuel 11-32-67
Electrical power purchased/produced for motive power 11-32-68
Servicing locomotives 11-32-69
Other—other 11-32-99
Salaries and wages—transportation—train and yard common: Freight 11-33-XX
This account includes the compensation payable to all officers, technical and clerical employees, engine and train crews, and other operational employees performing functions incurred on behalf of both train and yard operations. This account shall be subdivided by the following functions:
Operations
Cleaning car interiors 11-33-70
Adjusting and transferring loads 11-33-71
Car loading devices and grain doors 11-33-72
Salaries and wages—transportation—specialized services: Freight 11-34-XX
This account includes the compensation payable to all officers, technical and clerical employees, engine and train crews, and other operational employees who are associated with operating services which are specialized in nature and in cost characteristics. The specialized services designated by the Board appear within the definition of specialized services. This account shall be subdivided by the following functions:
Administration—general 11-34-01
Operations
Pickup and delivery, marine line haul, and rail substitute service 11-34-73
Loading, unloading, and local marine 11-34-74
Protective service 11-34-75
Other—other 11-34-99
Salaries and wages—transportation—administrative support: Freight 11-35-XX
This account includes the compensation payable to all officers, technical and clerical employees, engine and train crews, and other operational employees, who are associated with providing direct administrative support for the Transportation Activity. For further clarification refer to the definition of the Administrative Support Operations Subactivity contained in Part 1201, Subpart A. This account shall be subdivided by the following functions:
Administration—general 11-35-01
Operations
Clerical and accounting employees 11-35-76
Communication systems operations 11-35-77
Loss and damage claims processing 11-35-78
Other—other 11-35-99
Salaries and wages—general and administrative: Freight 11-61-XX
This account includes the compensation payable to all employees who are associated with overall administration or other general support for carrier operations. Overall administration includes executive, legal, financial, treasury, accounting, budgeting, taxation, corporate planning, costing, marketing, advertising, traffic, corporate secretary, public relations, real estate, insurance administration, personnel administration, pension plan administration, general purchasing, labor relations, internal auditing, industrial engineering, and regulatory reporting. For further clarification refer to the definition of the General and Administrative Activity contained in Part 1201, Subpart A. This account shall be subdivided by the following functions:
Administration—general 11-61-01
General
Accounting, auditing, finance 11-61-86
Management services and data processing 11-61-87
Marketing 11-61-88
Sales 11-61-89
Industrial development 11-61-90
Personnel and labor relations 11-61-91
Legal and secretarial 11-61-92
Public relations and advertising 11-61-93
Research and development 11-61-94
Other—other 11-61-99
Fringe benefits not included in compensation—control 12-00-00
This control account includes amounts payable to others, or other costs charged to expense, for employee benefits which are not considered part of direct compensation. These benefits include the carrier portions of Railroad Retirement contributions, pension expense, unemployment taxes, dental plans, health plans, hospitalization insurance, life insurance, subsidies for employee lunchrooms, company entertainment facilities for personal use, and other benefits to employees that are not includable in direct compensation. They exclude travel expense on company business, casualties, workmen's compensation, as well as dues, memberships, and similar items when the direct beneficiary is clearly the company rather than the employee
Fringe benefits not included in compensation—way and structures—running: Freight 12-11-00
This account includes amounts payable to others, or other costs charged to expense, for employee benefits which are not considered part of direct compensation for employees who are associated with the repair and maintenance of the carrier's roadway and track on the line of road and outside of classification yards.
Fringe benefits not included in compensation—way and structures—switching: Freight 12-12-00
This account includes amounts payable to others, or other costs charged to expense, for employee benefits which are not considered part of direct compensation for employees who are associated with repair and maintenance of the carrier's roadway and track within classification yards and stations.
Fringe benefits not included in compensation—way and structures—other: Freight 12-13-00
This account includes amounts payable to others, or other costs charged to expense, for employee benefits which are not considered part of direct compensation for employees who are associated with the repair and maintenance of the carrier's structures other than roadway and track, and who are associated with the Administration of the Way and Structures Activity.
Fringe benefits not included in compensation—equipment—locomotives: Freight 12-21-00
This account includes amounts payable to others, or other costs charged to expense, for employee benefits which are not considered part of direct compensation for employees who are associated with the repair and maintenance of locomotives, whether owned by the carrier or by others.
Fringe benefits not included in compensation—equipment—freight cars: Freight 12-22-00
This account includes amounts payable to others, or other costs charged to expense, for employee benefits which are not considered part of direct compensation for employees who are associated with the repair and maintenance of freight cars, whether owned by the carrier or by others.
Fringe benefits not included in compensation—equipment—other equipment: 12-23-00
This account includes the amounts payable to others, or other costs charged to expense, for employee benefits which are not considered part of direct compensation for employees who are associated with the repair and maintenance of equipment other than locomotives and freight cars, whether owned by the carrier or by others.
Fringe benefits not included in compensation—transportation—train: Freight 12-31-00
This account includes the amounts payable to others, or other costs charged to expense, for employee benefits which are not considered part of direct compensation for employees who are associated with the dispatching and operating of freight trains over the roadway and outside of classification yards.
Fringe benefits not included in compensation—transportation—yard: Freight 12-32-00
This account includes the amounts payable to others, or other costs charged to expense, for employee benefits which are not considered part of direct compensation for employees who are associated with the movement of freight cars within classification yards and in terminal switching and transfer service.
Fringe benefits not included in compensation—transportation—train and yard Common: Freight 12-33-00
This account includes the amounts payable to others, or other costs charged to expense, for employee benefits which are not considered part of direct compensation for employees performing functions incurred on behalf of both train and yard operations.
Fringe benefits not included in compensation—transportation—specialized services: Freight 12-34-00
This account includes the amounts payable to others, or other costs charged to expense, for employee benefits which are not considered part of direct compensation for employees who are associated with operating services which are specialized in nature and in cost characteristics. The specialized services designated by the Board appear within the definition of specialized services.
Fringe benefits not included in compensation—transportation—administrative support: Freight 12-35-00
This account includes the amounts payable to others, or other costs charged to expense, for employee benefits which are not considered part of direct compensation for employees who are associated with providing direct administrative support for the Transportation Activity. For further clarification refer to the definition of the Administrative Support Operations Subactivity contained in Part 1201, Subpart A.
Fringe benefits not included in compensation—general and administrative: Freight 12-61-00
This account includes the amounts payable to others, or other costs charged to expense, for employee benefits which are not considered part of direct compensation for employees who provide overall administration or other general support for carrier operations. Overall administration includes executive, legal, financial, treasury, accounting, budgeting, taxation, corporate planning, costing, marketing, advertising, traffic, corporate secretary, public relations, real estate, insurance administration, personnel administration, pension plan administration, general purchasing, labor relations, internal auditing, industrial engineering, and regulatory reporting. For further clarification refer to the definition of the General and Administrative Activity contained in Part 1201, Subpart A.
Materiel
Control 20-00-00
This account may be used as a control account for the MATERIEL series: Materials, Tools, Supplies, Fuels, Lubricants.
Materials, tools, supplies, fuels, lubricants—Control 21-00-00
This account group includes the cost of items installed or commodities consumed which are charged to expense in connection with carrier operations. This account includes charges to expense for all materials, small tools, supplies, fuels, lubricants, purchased standard stationery and forms, freight-in on materials and supplies, and similar items. This account excludes purchased services such as utilities, communications, postage and other items of similar nature.
Materials, tools, supplies, fuels, lubricants—way and structures—Running: Freight 21-11-XX
This account includes the cost of items installed or commodities consumed which are charged to expense, where such items are consumed in the performance or support of the repair and maintenance of the carrier's roadway and track on the line of the road and outside of classification yards. This account includes charges to expense for all materials, small tools, supplies, fuels, lubricants, purchased standard stationery and forms, freight-in on materials, and supplies, and similar items. Its components shall be distributed to the following functions in accordance with instruction 1-8 of Part 1201, Subpart A:
Repair and maintenance
Roadway 21-11-10
Tunnels and subways 21-11-11
Bridges and culverts 21-11-12
Ties 21-11-13
Rails 21-11-14
Other track material 21-11-15
Ballast 21-11-16
Track laying and surfacing 21-11-17
Signals and interlockers 21-11-19
Highway grade crossings 21-11-22
Dismantling retired property 21-11-39
Road property and equipment damaged 21-11-48
Other—other 21-11-99
Materials, tools, supplies, fuels, lubricants—way and structures—switching: Freight 21-12-XX
This account includes the cost of items installed or commodities consumed which are charged to expense, where such items are consumed in the performance or support of the repair and maintenance of the carrier's roadway and track within classification yards and stations. This account includes charges to expense for all materials, small tools, supplies, fuels, lubricants, purchased standard stationery and forms, freight-in on materials and supplies, and similar items. Its components shall be distributed to the following functions in accordance with instruction 1-8 of Part 1201, Subpart A:
Repair and maintenance
Roadway 21-12-10
Tunnels and subways 21-12-11
Bridges and culverts 21-12-12
Ties 21-12-13
Rails 21-12-14
Other track material 21-12-15
Ballast 21-12-16
Track laying and surfacing 21-12-17
Signals and interlockers 21-12-19
Highway grade crossings 21-12-22
Dismantling retired property 21-12-39
Road property and equipment damaged 21-12-48
Other—other 21-12-99
Materials, tools, supplies, fuels, lubricants—way and structures—other: Freight 21-13-XX
This account includes the cost of items installed or commodities consumed which are charged to expense, where such items are consumed in the performance or support of the repair and maintenance of the carrier's structures not provided for in running or switching. This account includes charges to expense for all materials, small tools, supplies, fuels, lubricants, purchased standard stationery and forms, freight-in on materials and supplies, and similar items. Its components shall be distributed to the following functions in accordance with instruction 1-8 of Part 1201, Subpart A:
Administration
Track 21-13-02
Bridges and buildings 21-13-03
Signals 21-13-04
Communications 21-13-05
Other 21-13-06
Repair and maintenance
Communication systems 21-13-20
Electric power systems 21-13-21
Station and office buildings 21-13-23
Shop buildings—locomotives 21-13-24
Shop buildings—freight cars 21-13-25
Shop buildings—other equipment 21-13-26
Locomotive servicing facilities 21-13-27
Miscellaneous buildings and structures 21-13-28
Coal terminals 21-13-29
Ore terminals 21-13-30
TOFC/COFC terminals 21-13-31
Other marine terminals 21-13-32
Motor vehicle loading and distribution facilities 21-13-33
Facilities for other specialized services operations 21-13-35
Roadway machines 21-13-36
Small tools and supplies 21-13-37
Snow removal 21-13-38
Dismantling retired property 21-13-39
Road property and equipment damaged 21-13-48
Other—other 21-13-99
Materials, tools, supplies, fuels, lubricants—equipment—locomotives: Freight 21-21-XX
This account includes the cost of items installed or commodities consumed which are charged to expense, where such items are consumed in the performance or support of the repair and maintenance of locomotives, whether owned by the carrier or by others. This account includes charges to expense for all materials, small tools, supplies, fuels, lubricants, purchased standard stationery and forms, freight-in on materials and supplies, and similar items. Its components shall be distributed to the following functions in accordance with instruction 1-8 of Part 1201, Subpart A:
Administration—General 21-21-01
Repair and maintenance
Dismantling retired property 21-21-39
Machinery 21-21-40
Locomotives 21-21-41
Road property and equipment 21-21-48
Other—other 21-21-99
Materials, tools, supplies, fuels, lubricants—equipment—freight cars: Freight 21-22-XX
This account includes the cost of items installed or commodities consumed which are charged to expense, where such items are consumed in the performance or support of the repair and maintenance of freight cars, whether owned by the carrier or by others. This account includes charges to expense for all materials, small tools, supplies, fuels, lubricants, purchased standard stationery and forms, freight-in on materials and supplies, and similar items. Its components shall be distributed to the following functions in accordance with instruction 1-8 of Part 1201, Subpart A:
Administration—general 21-22-01
Repair and maintenance
Dismantling retired property 21-22-39
Machinery 21-22-40
Freight cars 21-22-42
Road property and equipment damaged 21-22-48
Other—other 21-22-99
Materials, tools, supplies, fuels, lubricants—equipment—other equipment: Freight 21-23-XX
This account includes the cost of items installed or commodities consumed which are charged to expense, where such items are consumed in the performance or support of the repair and maintenance of equipment other than locomotives and freight cars, whether owned by the carrier or by others. This account includes charges to expense for all materials, small tools, supplies, fuels, lubricants, purchased standard stationery and forms, freight-in on materials and supplies, and similar items. Its components shall be distributed to the following functions in accordance with instruction 1-8 of Part 1201, Subpart A:
Administration—general 21-23-01
Repair and maintenance
Dismantling retired property 21-23-39
Machinery 21-23-40
Trucks, trailers, containers in revenue service 21-23-43
Floating equipment—revenue service 21-23-44
Passenger and other revenue equipment 21-23-45
Computers and data processing equipment 21-23-46
Work and other nonrevenue equipment 21-23-47
Road property and equipment damaged 21-23-48
Other—other 21-23-99
Materials, tools, supplies, fuels, lubricants—transportation—train: Freight 21-31-XX
This account includes the cost of items installed or commodities consumed which are charged to expense, where such items are consumed in association with the dispatching and operation of freight trains over the roadway and outside of classification yards. This account includes charges to expense for all materials, small tools, supplies, fuels, lubricants, purchased standard stationery and forms, freight-in on materials and supplies, and similar items. Its components shall be distributed to the following functions in accordance with instruction 1-8 of Part 1201, Subpart A:
Administration—general 21-31-01
Operations
Engine crews 21-31-56
Train crews 21-31-57
Dispatching trains 21-31-58
Operating switches, signals, interlockers, retarders, humps 21-31-59
Operating drawbridges 21-31-60
Highway crossing protection 21-31-61
Train inspection and lubrication 21-31-62
Clearing wrecks 21-31-63
Locomotive fuels 21-31-67
Electric power purchased/produced for motive power 21-31-68
Servicing locomotives 21-31-69
Other—other 21-31-99
Materials, tools, supplies, fuels, lubricants—transportation—yard: Freight 21-32-XX
This account includes the cost of items installed or commodities consumed which are charged to expense, where such items are consumed in association with the movement of freight cars within classification yards and in terminal switching and transfer service. This account includes charges to expense for all materials, small tools, supplies, fuels, lubricants, purchased standard statonery and forms, freight-in on materials and supplies, and similar items. Its components shall be distributed to the following functions in accordance with instruction 1-8 of Part 1201, Subpart A:
Administration—general 21-32-01
Operations
Operating switches, signals, interlockers, retarders, humps 21-32-59
Clearing wrecks 21-32-63
Switch crews 21-32-64
Controlling operations 21-32-65
Yard and terminal clerical 21-32-66
Locomotive fuel 21-32-67
Electric power purchased/produced for motive power 21-32-68
Servicing locomotives 21-32-69
Other—other 21-32-99
Materials, tools, supplies, fuels, lubricants—transportation—train and yard common: Freight 21-33-XX
This account includes the cost of items installed or commodities consumed which are charged to expense, where such items are consumed on behalf of both train and yard operations. This account includes charges to expense for all materials, small tools, supplies, fuels, lubricants, purchased standard stationery and forms, freight-in on materials and supplies, and similar items. Its components shall be distributed to the following functions in accordance with instruction 1-8 of Part 1201, Subpart A:
Operations
Cleaning car interiors 21-33-70
Adjusting, transferring loads 21-33-71
Car loading devices and grain doors 21-33-72
Materials, tools, supplies, fuels, lubricants—transportation—specialized services: Freight 21-34-XX
This account includes the cost of items installed or commodities consumed which are charged to expense, where such items are consumed in operating services which are specialized in nature and in cost characteristics. The specialized services designated by the Commission appear within the definition of specialized services. This account shall be subdivided by the following functions:
Administration—general 21-34-01
Operations
Pick up and delivery, marine line haul, and rail substitute service 21-34-73
Loading, unloading, and local marine 21-34-74
Protective services 21-34-75
Other—other 21-34-99
Materials, tools, supplies, fuels, lubricants—transportation—administra- tive support: Freight 21-35-XX
This account includes the cost of items installed or commodities consumed which are charged to expense, where such items are consumed in association with providing direct administrative support for the Transportation Activity. For further clarification refer to the definition of the Administrative Support Operations Subactivity contained in Part 1201, Subpart A. This account shall be subdivided by the following functions.
Administration—general 21-35-01
Operations
Clerks, accounting employees 21-35-76
Communication systems operations 21-35-77
Loss and damage claims processing 21-35-78
Other—other 21-35-99
Materials, tools, supplies, fuels, lubricants—general and administrative: Freight 21-61-XX
This account includes the cost of items installed or commodities consumed which are charged to expense, where such items are consumed in providing overall administration or other general support for carrier operations. For further clarification refer to the definition of the General and Administrative Activity contained in Part 1201, Subpart A. This account shall be subdivided by the following functions:
Administration—general 21-61-01
General
Accounting, auditing, finance 21-61-86
Management services and data processing 21-61-87
Marketing 21-61-88
Sales 21-61-89
Industrial development 21-61-90
Personnel and labor relations 21-61-91
Legal and secretarial 21-61-92
Public relations and advertising 21-61-93
Research and development 21-61-94
Other—other 21-61-99
Purchased Services
Control 30-00-00
This account may be used as a control account for all accounts in the PURCHASED SERVICES series:
Lease rentals—Credit
Joint facility rent—Debit
Joint facility rent—Credit
Other rents—Debit
Other rents—Credit
Joint facility—Debit
Joint facility—Credit
Repairs billed by others—Debit
Repairs billed to others—Credit
Other purchased services
Lease rentals—debit—control 31-00-00
This control account includes the rentals of road property and equipment with terms of 30 days or more. This account excludes joint facility and joint trackage rents, insurance and maintenance elements of lease payments, and all elements of capital leases as defined in FASB Statement No. 13. The components of this natural expense will be distributed to the following accounts in accordance with instruction 1-8 of Part 1201, Subpart A:
Lease rentals—debit—way and structures—running: freight 31-11-00
Lease rentals—debit—way and structures—switching: freight 31-12-00
Lease rentals—debit—way and structures—other: freight 31-13-00
Lease rentals—debit—equipment—locomotives: freight 31-21-00
Lease rentals—debit—equipment—freight cars: freight 31-22-00
Lease rentals—debit—equipment—other equipment: freight 31-23-00
Lease rentals—credit—control 32-00-00
This control account includes the rentals of owned property and equipment or subleases of leased road property and equipment with terms of from 30 days to one year. Longer term leases are indicative of a non-carrier operation and all revenues and expenses related to such property and equipment should be classified accordingly and excluded from railroad operations. This account excludes joint facilities and joint trackage, capital leases, and portions of lease receipts covering maintenance and insurance. The components of this natural expense account will be distributed to the following accounts in accordance with instruction 1-8 of Part 1201, Subpart A:
Lease rentals—credit—way and structures—running: freight 32-11-00
Lease rentals—credit—way and structures—switching: freight 32-12-00
Lease rentals—credit—way and structures—other: freight 32-13-00
Lease rentals—credit—equipment—locomotives: freight 32-21-00
Lease rentals—credit—equipment—freight cars: freight 32-22-00
Lease rentals—credit—equipment—other equipment: freight 32-23-00
Joint facility rents—debit—control 33-00-00
This control account includes amounts payable accrued as rent for equipment, tracks, yards, terminals, and other facilities owned or controlled by other carriers, companies, or individuals, and in the joint use of which the accounting company participates. Amounts paid or payable by the accounting company in reimbursement for taxes on property jointly used shall be charged to this account.
Note:
The cost of maintenance, operation, or administration of joint facilities, chargeable to the accounting company, shall be charged to the various joint facility accounts (37-XX-00). When the compensation for the use of joint facilities is a fixed amount or is based upon a charge per ton, car, or other unit, it shall be fairly apportioned between this account and Joint Facility—Dr. (37-XX-00). This apportionment shall be made by the operating company, and shall be followed by the accounting company. The components of this natural expense consist of the following accounts:
Joint facility rents—debit—way and structures—running: Freight 33-11-00
Joint facility rents—debit—way and structures—switching: Freight 33-12-00
Joint facility rents—debit—way and structures—other: Freight 33-13-00
Joint facility rents—debit—equipment—locomotives: Freight 33-21-00
Joint facility rents—debit—equiment—freight cars: Freight 33-22-00
Joint facility rents—debit—equipment—other equipment: Freight 33-23-00
Joint facility rents—credit—control 34-00-00
This control account includes amounts receivable accrued for rent of equipment, tracks, yards, terminals and other facilities owned or controlled by the accounting company and used jointly with other companies or individuals. Amounts receivable from other companies in reimbursement for taxes on property jointly used shall be credited to this account.
Note:
The portion of the cost of maintenance, operation, or administration of joint facilities recoverable from others shall be credited to the various joint facility accounts (38-XX-00). When the compensation for the use of joint facilities is a fixed amount or is based upon a charge per ton, car, or other unit, it shall be fairly apportioned by the creditor between this account and Joint Facility—credit (28-XX-00).
Joint facility rents—credit—way and structures—running: Freight 34-11-00
Joint facility rents—credit—way and structures—switching: Freight 34-12-00
Joint facility rents—credit—way and structures—other: Freight 34-13-00
Joint facility rents—credit—equipment—locomotives: Freight 34-21-00
Joint facility rents—credit—equipment—freight cars: Freight 34-22-00
Joint facility rents—credit—equipment—other equipment: Freight 34-23-00
Other rents—debit—control 35-00-00
This account includes the rents with terms of less than 30 days which are not renewed. This account includes all time and mileage payments for interchange locomotive, freight car, and other revenue equipment hire. The components of this account will be distributed to the following accounts in accordance with instruction 1-8 of Part 1201, Subpart A:
Other rents—debit—way and structures—running: Freight: Freight 35-11-00
Other rents—debit—way and structures—switching: Freight 35-12-00
Other rents—debit—way and structures—other: Freight 35-13-00
Other rents—debit—equipment—locomotives: Freight 35-21-00
Other rents—debit—equipment—freight cars: Freight 35-22-00
Other rents—debit—equipment—other equipment: Freight 35-23-00
Other rents—credit—control 36-00-00
This account includes rents with terms of less than 30 days which are not renewed. This account includes all time and mileage receipts for interchanged locomotive, freight car, and other revenue equipment hire. The components of this account will be distributed to the following accounts in accordance with instruction 1-8 of Part 1201, Subpart A:
Other rents—credit—way and structures—running: Freight 36-11-00
Other rents—credit—way and structures—switching: Freight 36-12-00
Other rents—credit—way and structures—other: Freight 36-13-00
Other rents—credit—equipment—locomotives: Freight 36-21-00
Other rents—credit—equipment—freight cars: Freight 36-22-00
Other rents—credit—equipment—other equipment: Freight 36-23-00
Joint facility—debit—control 37-00-00
This account includes joint trackage and joint facility costs, exclusive of rents, payable by the railroad to others. The components of this account will be distributed to the following accounts in accordance with instruction 1-8 of Part 1201, Subpart A:
Joint Facility—debit—way and structures—running: Freight 37-11-00
Joint Facility—debit—way and structures—switching: Freight 37-12-00
Joint Facility—debit—way and structures—other: Freight 37-13-00
Joint facility—debit—equipment—locomotives: Freight 37-21-00
Joint facility—debit—equipment—freight cars: Freight 37-22-00
Joint facility—debit—equipment—other equipment: Freight 37-23-00
Joint facility—debit—transportation—train: Freight 37-31-00
Joint facility—debit—transportation—yard: Freight 37-32-00
Joint facility—debit—transportation—specialized services: Freight 37-34-00
Joint facility—debit—transportation—administrative support: Freight 37-35-00
Joint facility—debit—general and administrative: Freight 37-61-00
Joint facility—credit—control 38-00-00
This account includes joint trackage and joint facility costs, exclusive of rents, payable by others to the railroad. The components of this account will be distributed to the following accounts in accordance with instruction 1-8 of Part 1201, Subpart A:
Joint facility—credit—way and structures—running: Freight 38-11-00
Joint facility—credit—way and structures—switching: Freight 38-12-00
Joint facility—credit—way and structures—other: Freight 38-13-00
Joint facility—credit—equipment—locomotives: Freight 38-21-00
Joint facility—credit—equipment—freight cars: Freight 38-22-00
Joint facility—credit—equipment—other equipment: Freight 38-23-00
Joint facility—credit—transportation—train: Freight 38-31-00
Joint facility—credit—transportation—yard: Freight 38-32-00
Joint facility—credit—transportation—specialized services: Freight 38-34-00
Joint facility—credit—transportation—administrative support: Freight 38-35-00
Joint facility—credit—general and administrative: Freight 38-61-00
Repairs billed by others—debit—control 39-00-00
This account includes amounts payable by the railroad to others for repair and maintenance of the reporting railroad's property and equipment. The components of this account shall be distributed to the following accounts in accordance with instruction 1-8 of Part 1201, Subpart A:
Repairs billed by others—debit—way and structures—running: Freight 39-11-XX
This account includes amounts payable by the railroad to others for repair and maintenance of the reporting railroad's property associated with the carrier's roadway and track on the line of road and outside of classification yards. This account shall be subdivided by the following functions:
Repair and maintenance
Roadway 39-11-10
Tunnels and subways 39-11-11
Bridges and culverts 39-11-12
Track laying and surfacing 39-11-17
Signals and interlockers 39-11-19
Highway grade crossings 39-11-22
Road property and equipment damaged 39-11-48
Repairs billed by others—debit—way and structures—switching: Freight 39-12-XX
This account includes amounts payable by the railroad to others for repair and maintenance of the reporting railroad's property associated with the carrier's roadway and track within classification yards and stations. This account shall be subdivided by the following functions:
Repair and maintenance
Roadway 39-12-10
Tunnels and subways 39-12-11
Bridges and culverts 39-12-12
Track laying and surfacing 39-12-17
Signals and interlockers 39-12-19
Highway grade crossings 39-12-22
Road property and equipment damaged 39-12-48
Repairs billed by others—debit—way and structures—other: Freight 39-13-XX
This account includes amounts payable by the railroad to others for repair and maintenance of the carrier's structures other than roadway and track. This account shall be subdivided by the following functions:
Repair and maintenance
Communication systems 39-13-20
Electric power systems 39-13-21
Station and office buildings 39-13-23
Shop buildings—locomotives 39-13-24
Shop buildings—freight cars 39-13-25
Shop buildings—other equipment 39-13-26
Locomotive servicing facilities 39-13-27
Miscellaneous buildings and structures 39-13-28
Coal terminals 39-13-29
Ore terminals 39-13-30
TOFC/COFC terminals 39-13-31
Other marine terminals 39-13-32
Motor vehicle loading and distribution facilites 39-13-33
Facilities for other specialized services operations 39-13-35
Roadway machines 39-13-36
Small tools and supplies 39-13-37
Snow removal 39-13-38
Road property and equipment damaged 39-13-48
Repairs billed by others—debit—equipment—locomotives: Freight 39-21-XX
This account includes amounts payable by the railroad to others for repair and maintenance under the locomotive subactivity. This account shall be subdivided by the following functions:
Repair and maintenance
Machinery 39-21-40
Locomotives 39-21-41
Road property and equipment damaged 39-21-48
Repairs billed by others—debit—equipment—freight cars: Freight 39-22-XX
This account includes amounts payable by the railroad to others for repair and maintenance under the freight car subactivity. This account shall be subdivided by the following function:
Repair and maintenance
Machinery 39-22-40
Freight cars 39-22-42
Road property and equipment damaged 39-22-48
Repairs billed by others—debit—equipment—other equipment: Freight 39-23-XX
This account includes amounts payable by the railroad to others for the repair and maintenance of equipment not pertaining to the locomotive or freight car subactivity. This account shall be subdivided by the following functions:
Repair and maintenance
Machinery 39-23-40
Trucks, trailers, and containers in revenue service 39-23-43
Floating equipment—revenue service 39-23-44
Passenger and other revenue equipment 39-23-45
Computers and data processing equipment 39-23-46
Work and other nonrevenue equipment 39-23-47
Road property and equipment damaged 39-23-48
Repairs billed to others—credit—control 40-00-00
This control account includes amounts payable by others to the railroad for repair and maintenance of others' road property and equipment. The components of this account shall be distributed to the following accounts in accordance with instruction 1-8 of Part 1201, Subpart A:
Repairs billed to others—credit—way and structures—running: Freight 40-11-XX
This account includes amounts payable by others to the railroad for repair and maintenance of other railroads' roadway and track on the line of road and outside of classification yards. This account shall be subdivided by the following functions:
Repair and maintenance
Roadway 40-11-10
Tunnels and subways 40-11-11
Bridges and culverts 40-11-12
Track laying and surfacing 40-11-17
Signals and interlockers 40-11-19
Highway grade crossings 40-11-22
Road property and equipment damaged 40-11-48
Repairs billed to others—credit—way and structures—switching: Freight 40-12-XX
This account includes amounts payable by others to the railroad for repair and maintenance of other railroads' roadway and track within classification yards and stations. This account shall be subdivided by the following functions:
Repair and maintenance
Roadway 40-12-10
Tunnels and subways 40-12-11
Bridges and culverts 40-12-12
Track laying and surfacing 40-12-17
Signals and interlockers 40-12-19
Highway grade crossings 40-12-22
Road property and equipment damaged 40-12-48
Repairs billed to others—credit—way and structures—other: Freight 40-13-XX
This account includes amounts payable by others to the railroad for repair and maintenance of other railroads' structures other than roadway and track. This account shall be subdivided by the following functions:
Repair and maintenance
Communication systems 40-13-20
Electric power systems 40-13-21
Station and office buildings 40-13-23
Shop buildings—locomotives 40-13-24
Shop buildings—freight cars 40-13-25
Shop buildings—other equipment 40-13-26
Locomotive servicing facilities 40-13-27
Miscellaneous buildings and structures 40-13-28
Coal terminals 40-13-29
Ore terminals 40-13-30
TOFC/COFC terminals 40-13-31
Other marine terminals 40-13-32
Motor vehicle loading and distribution facilities 40-13-33
Facilities for other specialized services operations 40-13-35
Roadway machines 40-13-36
Small tools and supplies 40-13-37
Snow removal 40-13-38
Road property and equipment damaged 40-13-48
Repairs billed to others—credit—equipment—locomotives: Freight 40-21-XX
This account includes amounts payable by others to the railroad for repair and maintenance of other railroads' locomotives. This account shall be subdivided by the following functions:
Repair and maintenance
Machinery 40-21-40
Locomotives 40-21-41
Road property and equipment damaged 40-21-48
Repairs billed to others—credit—equipment—freight cars: Freight 40-22-XX
This account includes amounts payable by others to the railroad for repair and maintenance of other railroads' freight cars. This account shall be subdivided by the following functions:
Repair and maintenance
Machinery 40-22-40
Freight cars 40-22-42
Road property and equipment damaged 40-22-48
Repairs billed to others—credit—equipment—other equipment: Freight 40-23-XX
This account includes amounts payable by others to the railroad for repair and maintenance of other railroads' other equipment. This account shall be subdivided by the following functions:
Repair and maintenance
Machinery 40-23-40
Trucks, trailers, and containers in revenue service 40-23-43
Floating equipment—revenue service 40-23-44
Passenger and other revenue equipment 40-23-45
Computers and data processing equipment 40-23-46
Work and other non-revenue equipment 40-23-47
Road property and equipment damaged 40-23-48
Other purchased services—control 41-00-00
This control account includes amounts charged or credited to operating expenses for purchased advertising; purchased printing; outside professional services such as legal, accounting, audit, engineering, and consulting; payments for detour of trains; utilities, telephone, postage, subscriptions, communications, purchased electric power for train and locomotive propulsion; and other services purchased. The components of this account shall be distributed to the following accounts in accordance with instruction 1-8 of Part 1201, Subpart A:
Other purchased services—way and structures—running: Freight 41-11-XX
This account includes amounts charged or credited to operating expenses for other purchased services specified in control account 41-00-00. This account shall be subdivided by the following functions:
Repair and maintenance
Roadway 41-11-10
Tunnels and subways 41-11-11
Bridges and culverts 41-11-12
Track laying and surfacing 41-11-17
Signals and interlockers 41-11-19
Highway grade crossings 41-11-22
Dismantling retired property 41-11-39
Road property and equipment damaged 41-11-48
Other—other 41-11-99
Other purchased services—way and structures—switching: Freight 41-12-XX
This account includes amounts charged or credited to operating expenses for other purchased services specified in control account 41-00-00. This account shall be subdivided by the following functions:
Repair and maintenance
Roadway 41-12-10
Tunnels and subways 41-12-11
Bridges and culverts 41-12-12
Track laying and surfacing 41-12-17
Signals and interlockers 41-12-19
Highway grade crossings 41-12-22
Dismantling retired property 41-12-39
Road property and equipment damaged 41-12-48
Other—other 41-12-99
Other purchased services—way and structures—other: Freight 41-13-XX
This account includes amounts charged or credited to operating expenses for other purchased services specified in control account 41-00-00. This account shall be subdivided by the following functions:
Administration
Track 41-13-02
Bridges and buildings 41-13-03
Signals 41-13-04
Communications 41-13-05
Other 41-13-06
Repair and maintenance
Communication systems 41-13-20
Electric power systems 41-13-21
Station and office buildings 41-13-23
Shop buildings—locomotives 41-13-24
Shop buildings—freight cars 41-13-25
Shop buildings—other equipment 41-13-26
Locomotive servicing facilities 41-13-27
Miscellaneous buildings and structures 41-13-28
Coal terminals 41-13-29
Ore terminals 41-13-30
TOFC/COFC terminals 41-13-31
Other marine terminals 41-13-32
Motor vehicle loading and distribution facilities 41-13-33
Facilities for other specialized services operations 41-13-35
Roadway machines 41-13-36
Small tools and supplies 41-13-37
Snow removal 41-13-38
Dismantling retired property 41-13-39
Road property and equipment damaged 41-13-48
Other—other 41-13-99
Other purchased services—equipment—locomotives: Freight 41-21-XX
This account includes amounts charged or credited to operating expenses for other purchased services specified in control account 41-00-00. This account shall be subdivided by the following functions:
Administration—general 41-21-01
Repair and maintenance
Dismantling retired property 41-21-39
Machinery 41-21-40
Locomotive 41-21-41
Road property and equipment damaged 41-21-48
Other—other 41-21-99
Other purchased services—equipment—freight cars: Freight 41-22-XX
This account includes amounts charged or credited to operating expenses for other purchased services specified in control account 41-00-00. This account shall be subdivided by the following functions:
Administration—general 41-22-01
Repair and maintenance
Dismantling retired property 41-22-39
Machinery 41-22-40
Freight cars 41-22-42
Road property and equipment damaged 41-22-48
Other—other 41-22-99
Other purchased services—equipment—other equipment: Freight 41-23-XX
This account includes amounts charged or credited to operating expenses for other purchased services specified in control account 41-00-00. This account shall be subdivided by the following functions:
Administration—general 41-23-01
Repair and maintenance
Dismantling retired property 41-23-39
Machinery 41-23-40
Trucks, trailers, containers in revenue service 41-23-43
Floating equipment—revenue service 41-23-44
Passenger and other revenue equipment 41-23-45
Computers and data processing equipment 41-23-46
Work and other nonrevenue equipment 41-23-47
Road property and equipment damaged 41-23-48
Other—other 41-23-99
Other purchased services—transportation—train: Freight 41-31-XX
This account includes amounts charged or credited to operating expenses for other purchased services specified in control account 41-00-00. This account shall be subdivided by the following functions:
Administration—general 41-31-01
Operations
Engine crews 41-31-56
Train crews 41-31-57
Dispatching trains 41-31-58
Operating switches, signals, interlockers, retarders, humps 41-31-59
Operating drawbridges 41-31-60
Highway crossing protection 41-31-61
Train inspection and lubrication 41-31-62
Clearing wrecks 41-31-63
Locomotive fuel 41-31-67
Electric power purchased/produced for motive power 41-31-68
Servicing locomotives 41-31-69
Other—other 41-31-99
Other purchased services—transportation—yard: Freight 41-32-XX
This account includes amounts charged or credited to operating expenses for other purchased services specified in control account 41-00-00. This account shall be subdivided by the following functions:
Administration—general 41-32-01
Operations
Operating switches, signals, interlockers, retarders, humps 41-32-59
Clearing wrecks 41-32-63
Switch crews 41-32-64
Controlling operations 41-32-65
Yard and terminal clerical 41-32-66
Locomotive fuel 41-32-67
Electric power purchased/produced for motive power 41-32-68
Servicing locomotives 41-32-69
Other—other 41-32-99
Other purchased services—transportation—train and yard common: Freight 41-33-XX
This account includes amounts charged or credited to operating expenses for other purchased services specified in control account 41-00-00. This account shall be subdivided by the following functions:
Operations
Cleaning car interiors 41-33-70
Adjusting, transferring loads 41-33-71
Car loading devices and grain doors 41-33-72
Other purchased services—transportation—specialized services: Freight 41-34-XX
This account includes amounts charged or credited to operating expenses for other purchased services specified in control account 41-00-00. This account shall be subdivided by the following functions:
Administration—general 41-34-01
Operations
Pick up and delivery, marine line haul, and rail substitute service 41-34-73
Loading, unloading, and local marine 41-34-74
Protective Services 41-34-75
Other—other 41-34-99
Other purchased services—transportation—administrative support: freight 41-35-XX
This account includes amounts charged or credited to operating expenses for other purchased services specified in control account 41-00-00. This account shall be subdivided by the following functions:
Administration—general 41-35-01
Operations
Clerks, accounting employees 41-35-76
Communication systems operations 41-35-77
Loss and damage claims processing 41-35-78
Other—other 41-35-99
Other purchased services—general and administrative: freight 41-61-XX
This account includes amounts charged or credited to operating expenses for other purchased services specified in control account 41-00-00. This account shall be subdivided by the following functions:
Administration—general 41-61-01
General
Accounting, auditing, finance 41-61-86
Management services and data processing 41-61-87
Marketing 41-61-88
Sales 41-61-89
Industrial development 41-61-90
Personnel and labor relations 41-61-91
Legal and secretarial 41-61-92
Public relations and advertising 41-61-93
Research and development 41-61-94
Other—other 41-61-99
Claims and Insurance
Control 50-00-00
This account may be used as a control account for all accounts in the CLAIMS AND INSURANCE series: loss and damage claims; other casualties; insurance.
Loss and damage claims—control 51-00-00
This account includes amounts payable to compensate for the loss or damage of freight or other goods carried in revenue service. This account excludes amounts payable to employees or other parties for injuries sustained or loss of life; for damage to real property of others or personal property not carried in revenue service; all payments for other damages of any kind; and related insurance premiums.
Loss and damage claims—transportation—train: freight 51-31-00
This account includes amounts payable to compensate for the loss or damage of freight or other goods carried in revenue service while operating all trains except those performing yard functions in terminals.
Loss and damage claims—transportation—yard: freight 51-32-00
This account includes amounts payable to compensate for the loss or damage of freight or other goods carried in revenue service which is lost or damaged in yards or terminals.
Loss and damage claims—transportation—train and yard common: freight 51-33-00
This account includes amounts payable to compensate for the loss or damage of freight or other goods carried in revenue service which are not predominantly train or yard.
Loss and damage claims—transportation—specialized services: freight 51-34-00
This account includes amounts payable to compensate for the loss or damage of freight or other goods carried in revenue service incurred in designated specialized services operations.
Other casualties—control 52-00-00
This account includes amounts payable to employees or other parties for injuries sustained or loss of life in connection with the construction, maintenance, operations, and administration of railroad property and equipment; for damage to real property, property of others or personal property not carried in revenue service; all payments for other damages of any kind. This account excludes freight and other goods carried in revenue service, and insurance premiums related to the casualties chargeable to this account.
Note:
The costs of clearing wrecks and repairing casualty-caused damage to the railroad's property and equipment are properly classified under other natural expense accounts as appropriate and further classified by relevant activities and functions.
These costs are appropriately charged to the following natural accounts:
Other casualties—way and structures—running: freight 52-11-00
Other casualties—way and structures—switching: freight 52-12-00
Other casualties—way and structures—other: freight 52-13-00
Other casualties—equipment—locomotives: freight 52-21-00
Other casualties—equipment—freight cars: freight 52-22-00
Other casualties—equipment—Other equipment: freight 52-23-00
Other casualties—transportation—train: freight 51-31-00
Other casualties—transportation—yard: freight 51-32-00
Other casualties—transportation—specialized services: freight 52-34-00
Other casualties—transportation—administrative support: freight 52-35-00
Other casualties—general and administrative: freight 52-61-00
Insurance—control 53-00-00
This account includes premiums for insurance to cover property and equipment loss and damage, liability, business interruption, and the like. These costs are appropriately charged to the following accounts:
Insurance—way and structures—running: freight 53-11-00
Insurance—way and structures—switching: freight 53-12-00
Insurance—way and structures—other: freight 53-13-00
Insurance—equipment—locomotives: freight 53-21-00
Insurance—equipment—freight cars: freight 53-22-00
Insurance—equipment—other equipment: freight 53-23-00
Insurance—transportation—train: freight 53-31-00
Insurance—transportation—yard: freight 53-32-00
Insurance—transportation—specialized services: freight 53-34-00
Insurance—transportation—administrative support: freight 53-35-00
Insurance—general and administrative: freight 53-61-00
General
Control 60-00-00
This account may be used as a control account for all accounts in the GENERAL series: other expenses; depreciation; uncollectible accounts; property taxes; other taxes.
Other expenses—control 61-00-00
This account includes amounts charged to operating expenses for items not otherwise provided for in the other natural expense accounts, including travel and other expenses of employees, road property and equipment retirement losses, and other items of a general nature.
Other expenses—way and structures—running: freight 61-11-XX
This account includes amounts charged to operating expenses for items not otherwise provided for in the other natural expense accounts, including travel and other expenses of employees, road property retirement lossses, and other items of a general nature associated with the carrier's roadway and track on the line of road and outside of classification yards. This account shall be subdivided by the following functions:
Repair and maintenance
Roadway 61-11-10
Tunnels and subways 61-11-11
Bridges and culverts 61-11-12
Track laying and surfacing 61-11-17
Signals and interlockers 61-11-19
Highway grade crossings 61-11-22
Dismantling retired property 61-11-39
Road property and equipment damaged 61-11-48
Other—other 61-11-99
Other expenses—way and structures—switching: freight 61-12-XX
This account includes amount charged to operating expenses for items not otherwise provided for in the other natural expense accounts, including travel and other expenses of employees, road property retirement losses, and other items of a general nature associated with the carrier's roadway and track within classification yards and stations. This account shall be subdivided by the following functions:
Repair and maintenance
Roadway 61-12-10
Tunnels and subways 61-12-11
Bridges and culverts 61-12-12
Track laying and surfacing 61-12-17
Signals and interlockers 61-12-19
Highway grade crossings 61-12-22
Dismantling retired property 61-12-39
Road property and equipment damaged 61-12-48
Other—other 61-12-99
Other expenses—way and structures—other: freight 61-13-XX
This account includes amounts charged to operating expenses for items not otherwise provided for in the other natural expense accounts, including travel and other expenses of employees, road property retirement losses, and other items of a general nature associated with the carrier's structures other than roadway and track. This account shall be subdivided by the following functions:
Administration
Track 61-13-02
Bridges and buildings 61-13-03
Signals 61-13-04
Communications 61-13-05
Other 61-13-06
Repair and maintenance
Communication systems 61-13-20
Electric power systems 61-13-21
Station and office buildings 61-13-23
Shop buildings—locomotives 61-13-24
Shop buildings—freight cars 61-13-25
Shop buildings—other equipment 61-13-26
Locomotive servicing facilities 61-13-27
Miscellaneous buildings and structures 61-13-28
Coal terminals 61-13-29
Ore terminals 61-13-30
TOFC/COFC terminals 61-13-31
Other marine terminals 61-13-32
Motor vehicle loading and distribution facilities 61-13-33
Facilities for other specialized services operations 61-13-35
Roadway machines 61-13-36
Small tools and supplies 61-13-37
Snow removal 61-13-38
Dismantling retired property 61-13-39
Road property and equipment damaged 61-13-48
Other—other 61-13-99
Other expenses—equipment—locomotives: Freight 61-21-XX
This account includes amounts charged to operating expenses for items not otherwise provided for in the other natural expense accounts, including travel and other expenses of employees and equipment retirement losses, associated with the repair and maintenance of locomotives, whether owned by the carrier or by others. This account shall be subdivided by the following functions:
Administration—general 61-21-01
Repair and maintenance
Dismantling retired property 61-21-39
Machinery 61-21-40
Locomotives 61-21-41
Road property and equipment damaged 61-21-48
Other—other 61-21-99
Other expenses—equipment—freight cars: Freight 61-22-XX
This account includes amounts charged to operating expenses for items not otherwise provided for in the other natural expense accounts, including travel and other expenses of employees, equipment retirement losses, associated with the repair and maintenance of freight cars, whether owned by the carrier or by others. This account shall be subdivided by the following functions:
Administration—general 61-22-01
Repair and maintenance
Dismantling retired property 61-22-39
Machinery 61-22-40
Freight cars 61-22-42
Road property and equipment damaged 61-22-48
Other—other 61-22-99
Other expenses—equipment—other equipment: Freight 61-23-XX
This account includes amounts charged to operating expenses for items not otherwise provided for in the other natural expense accounts, including travel and other expenses of employees, equipment retirement losses, associated with the repair and maintenance of equipment other than locomotives and freight cars, whether owned by the carrier or by others. This account shall be subdivided by the following functions:
Administration—general 61-23-01
Repair and maintenance
Dismantling retired property 61-23-39
Machinery 61-23-40
Trucks, trailers, containers in revenue service 61-23-43
Floating equipment—revenue service 61-23-44
Passenger and other revenue equipment 61-23-45
Computers and data processing equipment 61-23-46
Work and other nonrevenue equipment 61-23-47
Road property and equipment damaged 61-23-48
Other—other 61-23-99
Other expenses—transportation—train: Freight 61-31-XX
This account includes amounts charged to operating expenses for items not otherwise provided for in the other natural expense accounts, including travel and other expenses of employees, associated with the dispatching and operations of freight trains over the roadway and outside of classification yards. This account shall be subdivided by the following functions:
Administration—general 61-31-01
Operations
Engine crews 61-31-56
Train crews 61-31-57
Dispatching trains 61-31-58
Operating switches, signals, interlockers, retarders, humps 61-31-59
Operating drawbridges 61-31-60
Highway crossing protection 61-31-61
Train inspection and lubrication 61-31-62
Clearing wrecks 61-31-63
Locomotive fuel 61-31-67
Electric power purchased/produced for motive power 61-31-68
Servicing locomotives 61-31-69
Other—other 61-31-99
Other expenses—transportation—yard: Freight 61-32-XX
This account includes amounts charged to operating expenses for items not otherwise provided for in the other natural expense accounts, including travel and other expenses of employees, and other items of a general nature associated with the movement of freight cars within classification yards and in terminal switching and transfer service. This account shall be subdivided by the following functions:
Administration—general 61-32-01
Operations
Operating switches, signals, interlockers, retarders, humps 61-32-59
Clearing wrecks 61-32-63
Switch crews 61-32-64
Controlling operations 61-32-65
Yard and terminal clerical 61-32-66
Locomotive fuel 61-32-67
Electric power purchased/produced for motive power 61-32-68
Servicing locomotives 61-32-69
Other—other 61-32-99
Other expenses—transportation—specialized services: Freight 61-34-XX
This account includes amounts charged to operating expenses for items not otherwise provided for in the other natural expense accounts, including travel and other expenses of employees, and other items of a general nature incurred in operating services which are specialized in nature and in cost characteristics. The specialized services designated by the Board appear within the definition of specialized services. This account shall be subdivided by the following functions:
Administration—general 61-34-01
Operations
Pick up and delivery, marine line haul, and rail substitute service 61-34-73
Loading, unloading, and local marine 61-34-74
Protective services 61-34-75
Other—other 61-34-99
Other expenses—transportation—administrative support: Freight 61-35-XX
This account includes amounts charged to operating expenses for items not otherwise provided for in the other natural expense accounts, including travel and other expenses of employees, and other items of a general nature incurred in association with providing direct administrative support for the Transportation Activity. This account shall be subdivided by the following functions:
Administration—general 61-35-01
Operations
Clerks, accounting employees 61-35-76
Communication systems operations 61-35-77
Loss and damage claims processing 61-35-78
Other—other 61-35-99
Other expenses—general and administrative: Freight 61-61-XX
This account includes amounts charged to operating expenses for items not otherwise provided for in the other natural expense accounts, including travel and other expenses of employees, and other items of a general nature incurred in providing overall administration of other support for carrier operations. This account shall be subdivided by the following functions:
Administration—general 61-61-01
General
Accounting, auditing, finance 61-61-86
Management services and data processing 61-61-87
Marketing 61-61-88
Sales 61-61-89
Industrial development 61-61-90
Personnel labor relations 61-61-91
Legal and secretarial 61-61-92
Public relations and advertising 61-61-93
Research and development 61-61-94
Other—other 61-61-99
Depreciation—control 62-00-00
This control account includes the amounts charged to operating expenses for depreciation of owned road property and equipment, and the depreciation element of road property held under capital lease in accordance with FASB Statement No. 13. These costs are appropriately charged to the following natural accounts:
Depreciation—way and structures—running: Freight 62-11-00
Depreciation—way and structures—switching: Freight 62-12-00
Depreciation—way and structures—other: Freight 62-13-00
Depreciation—equipment—locomotives: Freight 62-21-00
Depreciation—equipment—freight cars: Freight 62-22-00
Depreciation—equipment—other equipment: Freight 62-23-00
Uncollectible accounts—control 63-00-00
This account includes charges to operating expenses for the writedown of accounts and notes due to the railroad, whether classified as current or long-term. This account includes any credits to allowance accounts for collectibility and total writeoff of receivables. This account does not include writedowns of property, equipment, or investments (except accounts, notes, or other receivables held as investments). Proper adjustments of incorrect receivables are not to be charged to this account. Collections of amounts previously written off or down are to be credited to this account. The total of this account shall be charged to the following account:
Uncollectible accounts—general and administrative: Freight 63-61-00
Property taxes—control 64-00-00
This account includes only taxes based on the value of real estate and personal property used in railroad operations. The total of this account shall be charged to the following account:
Property taxes—general and administrative: Freight 64-61-00
Other taxes—control 65-00-00
This account includes taxes on gross receipts, franchise fees, excise taxes, and similar items. This account excludes property taxes and taxes chargeable as emloyee benefits. The total of this account shall be charged to the following account:
Other taxes—general and administrative: Freight 65-61-00
(2) Other computed cost elements.
651Locomotives return on investment.
652Freight train car costs.
01Per day costs.
02Mileage costs.
654Rehabilitation.
664Deadheading, taxi and hotel costs.
01Deadheading.
02Taxi.
03Hotel.
665Overhead movement costs.
01Transportation.
02Equipment.
03Freight-train cars—mileage portion.
(3) Off-branch avoidable costs.
661Terminal costs.
01Modified terminal costs.
02Normal terminal costs.
03Interchange costs.
662Freight train car costs.
663Freight train revenue ton-mile costs.
(4) All other avoidable costs. 1

Footnote(s):
1 Accounts 671-675 apply to Part 1152 only. Accounts 677 and 682 apply to Part 1155 only.

671Working capital.
672Required capital expenditures.
673Deferred maintenance.
674Current cost of freight train cars, locomotives, and other equipment.
675Foregone tax benefits.
676Administrative costs.
677Deferred subsidy payment costs.
678Casualty reserve expenses.
Total, all other avoidable costs.
681Reasonable return on the value of properties.
682Management fee.
[43 FR 1733, Jan. 11, 1978, as amended at 43 FR 28498, June 30, 1978; 44 FR 9730, Feb. 14, 1979; 47 FR 49596, Nov. 1, 1982; 67 FR 57533, Sept. 11, 2002]

Title 49 published on 2013-10-01

no entries appear in the Federal Register after this date.

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