Operating of Others. Whenever, in accordance with the terms of any contract, the corporation is bound to contribute toward reimbursement of the losses resulting from the operations of others, all liabilities accruing to the corporation from such source shall be charged to this account. B. Uncollectible Bills. -Charge to this account, and credit the account receivable in which heretofore carried, the amount of any account for service which after reasonably diligent effort to collect, has proved impracticable of collection. This account includes only uncollectible bill for amounts which have been treated as operating revenue. C. Other Contractual Deduction from Income.-Charge to this account all deductions from gross income, which are in the nature of fixed charges and not provided for elsewhere, such as those required by the terms of some agreement, contract, charter, provision, law or ordinance.

CORPORATE SURPLUS OR DEFICIT ACCOUNT.

Corporate Surplus or Deficit Account defined: This account or summary is the connecting link between the income account and the balance sheet. It summarizes the changes in the corporate surplus or deficit during a given fiscal period resulting from the business transactions during that period as well as those affected by any disposition of net profits made solely at the option of the corporation, by accounting adjustments not properly attributable to the period, or by miscellaneous losses or gains not provided for elsewhere. To this account should be carried the net balance of the accounts forming the Income Account, and in it should be summarized all optional appropriations (including dividends); miscellaneous adjustments due to errors in accounting in prior fiscal periods; profits from the sale of securities or other property; losses upon property sold or otherwise retired and not ecoveed by reserves, and unusual losses and gains of like nature. For these matters the following accounts are provided; their net balance added to the net balance from the Income Account should show the net surplus or deficit on the date of the balance sheet.

110. DIVIDENDS ON OUTSTANDING STOCK: When any dividend is declared upon any outstanding stocks of the corporation, the amount of such dividend shall thereupon be charged to this account. All entries to this account shall show the amount of stock upon which the dividend is declared as well as the amount thereof. If the dividend is payable in anything other than money such thing shall be described in the entry with sufficient particularity to identify it, and the actual money value thereof shall be stated as the amount of the dividend. When any dividend is declared upon the stocks of the corporation owned by or held in the behalf of the corporation, the amount of such dividend thereon shall be credited to this account. Entries of credits to this account shall be made with the same degree of particularity as is prescribed in the preceding paragraph.

111. SINKING FUND APPROPRIATION: Charge to this account all appropriations to sinking funds and accretions to such funds on account of income from previous investments. Such appropriations should include: (1) direct payments; (2) sums equal to the interest or dividends on securities issued or assumed by the corporation and held in sinking funds; (3) income from investments of sinking funds other than securities issued or assumed; (4) income from cash or special deposits held by trustees of sinking funds. All earnings of sinking funds and contributions to such funds shall be included in this account whether such contributions are made at the option of the corporation or are required by the provisions of mortgages, deeds of trust, or other contracts.

112. MISCELLANEOUS DEDUCTIONS FROM SURPLUS: A. Expenses Unprovided for Elsewhere.-Charge to this account all expenses not chargeable as part of operating expenses or of non-operating expenses, such as fines levied on the corporation for violation of law, for misfeasance, for nonfeasance, etc., fines levied on directors, officers, and other employees of the corporation and assumed by it, donations to funds, to churches and other associations, and other like expenses and outgoes. B. Realized Depreciation Not Covered by Reserves.-Charge to this account the realized depreciation (that is, the difference between the original cost, and the salvage, if any) on tangible property retired, when such depreciation has not been provided for through a depreciation reserve. C. Gifts to Controlled Corporations.-Charge to this account all gifts made by the corporation to its controlled corporations, also such portions of all advances thereto as are not carried as assets. D. Appropriations to Reserves.-Charge to this account all optional appropriations to reserves. E. Other Appropriations from Surplus.-Charge to this account all optional appropriations made by the corporation and not provided for elsewhere. Note -A comlete analysis of this account will be required in annual reports of corporation to the Commission. F. Other Deductions from Surplus.—Charge to this account all deductions from surplus made to extinguish discount on stocks outstanding, optional amortization of debt, discount and expense, deductions because of erroneous accounting in prior fiscal periods and all other deductions from surplus not provided for elsewhere. Note A complete analysis of this account will be required in annual reports of corporations to the Commission.

113. MISCELLANEOUS ADDITIONS TO SURPLUS: Credit to this account all additions to surplus due to erroneous accounting in previous fiscal periods, bad debts collected after being written off, profits arising from the sale of securities or other property, etc.

Each Gas and Electric Utility Company may report its financial operations in accordance with the preceding provisions governing balance sheet, income and corporate surplus and deficit accounts, but it shall not be considered that the result, or any particular deductions shown by such account shall be final, conclusive or binding upon the Commission, nor shall the same be considered as bearing the approval of said Commission.

In Witness Whereof, we have hereunto set our hands and affixed the seal of said Commission, this the 13th day of December, 1913.

ORDER NO. 780.

(Supplementary Order. See also Nos. 168 and 1069.)

In re application of the St. Louis & San Francisco Railroad Company, to amend Order No. 763.

It is hereby ordered that Order No. 763 be and the same is hereby amended to read as follows:

"It shall be the duty of the carrier to begin the forward movement of all freight toward its destination within twenty-four hours after the bill of lading is signed, except kerosene, gasoline, crude oil, lubricating oil, linseed oil, turpentine not boxed or sealed, or other oils that would injure other commodities if shipped in the same car in less than carload lots. The carriers may arrange

to move kerosene, gasoline, crude oil, lubricating oil, linseed oil, turpentine not boxed or sealed or other oils that would injure other commodities if shipped in the same car, on two days of each week only in equipment assigned to that service, provided that the shipment when started shall proced to destination. (The carriers shall accept kerosene, gasoline, crude oil, lubricating oil, linseed oil, turpentine not boxed or sealed and other oils that would injure other commodities if shipped in the same car, in less than carload lots and issue bill of lading therefor when offered, but its forward movement may, in the discretion of the carrier, be on the regular days for the movement of these commodities.) And after the movement thus commences, such freight shall be carried toward its destination at a rate not less than 50 miles a day covering the whole period any carrier controls the same, and at junction and divisional points, twelve hours additional time shall be granted; except, that in movement of perishable freight and livestock in less than carload lots, the minimum rate shall be 100 miles per day and six hours additional time at junction and divisional points, provided that agent shall advise shippers of livestock in carloads the time of the arrival of trains on which same are to be moved and loading of such livestock shall be completed before the arrival of such train, and on shipments of ten or more cars of livestock, the minimum rate of movement per day shall be 200 miles with no additional time at junction or divisional points." This order shall be in full force and effect on and after the 19th day of January, 1914, and may be put into effect by the carrier at any time prior to January 19th, 1914.

Oklahoma City, January 8, 1914.

Note-Order No. 168 is further amended by Order No. 1069, issued July 29, 1916, which provides that the movement of livestock upon all main lines of railroads in the state shall be at the rate of fourteen miles per hour less the necessary time in feeding and watering, and that upon all branch lines the movement shall not be less than twelve miles per hour less necessary time for feeding and watering; and that all two or more line hauls shall move at the rate of twelve miles per hour.

ORDER NO. 804.-Cause No. 1951.

(Affirmed 148 Pac. 166.) (See also Order No. 942.)

PURCHASING TICKETS BEFORE BOARDING CARS-REQUIRING

CARRIERS TO OPEN DOORS.

To All Railroad and Railway Companies: It is, therefore, ordered that the defendants herein shall desist from requiring passengers to show their tickets before entering the cars and shall collect from all passengers who board car without ticket at stations where tickets are on sale an additional one (1) cent per mile fare. If the passenger so desires, he can pay the additional one cent on the train to the next station where tickets are sold where such train is scheduled to stop and shall there be given a reasonable opportunity to purchase a ticket and if he fails to do so he shall be charged the additional cent per mile to destination. Where no reasonable opportunity is offered that is, the agent not present before the train starts. the passenger shall be carried to destination at the regular fare.

It is further ordered that placards shall be posted in all stations in a conspicuous place stating in substance that all passengers boarding trains without tickets will be charged three or four cents a mile, as the case may be (that is a road that is now charging three cents per mile shall charge passengers four cents per mile and a road that is now charging two cents a mile shall charge passengers three cents a mile.)

It is further ordered that the rear door of the smoking car and one door of each first class car shall be opened for the egress and ingress of passengers, and the entrance of the car for colored passengers shall be opened. That is, the vestibule door of each coach shall be opened. The defendants shall not be required to keep a box or extra step for the smoking car door.

That this order shall take effect on and after twelve (12) o'clock noon Sunday, the 12th day of April, 1914.

Placards shall be posted in depots by the fifth day of April or as soon thereafter as practicable.

Dated at Oklahoma City, this 24th day of March, 1914.

ORDER NO. 845.-Cause No. 1958.

TO ALL PERSONS, FIRMS AND CORPORATIONS OWNING OR OPERATING OIL PIPE LINES IN THE STATE OF OKLAHOMA AND TO ALL WHOM IT MAY CONCERN:

Pursuant to the publication of proposed Order No. 141, relating to the classification of revenues and expenses and property accounts of oil pipe or oil gathering line companies in the Daily Oklahoman, a newspaper of general circulation, published in the City of Oklahoma City, State of Oklahoma, said contemplated order having appeared therein once a week for four consecutive weeks as required by law, and a hearing held in the City of Oklahoma City, on the 10th day of March, 1914, notice is hereby given that the following order shall be in full force and effect on and after the 15th day of October, 1914:

Rule No. 1.-The classification of revenues and expenses of pipe line companies, prescribed by the Interstate Commerce Commission and supplements thereto, and its interpretation thereof, are hereby adopted by this Commission, and each company operating such oil pipe lines shall render monthly and annually, reports to this Commission on forms prescribed by it. The first monthly report shall be made for the month of October, 1914, and shall be filed not later than the 10th day of December, 1914. (Monthly reports shall be filed not later than the 10th day of the second following month.)

Rule No. 2.-(a) All companies now operating oil pipe lines in the State of Oklahoma, shall file with the Corporation Commission of Oklahoma, on or before the 31st day of October, 1914, copies of corrected original and up-to-date drawings in blue or white print, or photographs, certified by the managing officer, showing the location or sectionized county maps of all right of way, real estate, oil pipe lines and all other facilities or structures, devoted to, or used in connection with the receipt, transportation or delivery of oil as such properties actually existed as of September 30th, 1914. (b) Such companies shall report to the Corporation Commission under oath in the manner prescribed, the actual cost of construction of the property devoted to or used in connection with the receipt, transportation or delivery of oil as such properties

actually existed as of September 30th, 1914. (c) On or before the last day of the month following each semi-annual calendar period, detailed report of the cost and location, by counties, of all new construction or abandonments for the preceding six months period shall be made, except that the first report shall be made for the period commencing October 1st, 1914, and ending with December 31st, 1914, both inclusive, and shall be filed not later than the 31st day of January, 1915. Same shall be certified by the chief engineer or managing officer of the company making the report, covering construction or abondonments from the first to the last day of the period, both inclusive. Blue or white print drawings of original drawings or photographs thereof, showing the location of all completed construction or abandonment shall be filed with said Commission as a part of the semi-annual report. (d) In the event that any portion of the actual original cost of the property devoted to or used in connection with the receipt, transportation or delivery of oil, as of September 30th, 1914, cannot be identified with any primary account prescribed by the Commission, estimates in detail for such portion shall be made on a supplementary report for each account, and the report for each account which is intended for the "actual original" cost, shall not contain estimates of any kind. Estimates on the supplementary report shall be made as nearly as may be on the basis of the actual cost at the time such facility or portion thereof was placed in service and shall be plainly marked "ESTIMATED." (e) Any oil pipe line company contracting for the construction of new lines or other facilities, shall require reports of such construction in such detail as may be necessary to enable such oil pipe line company to report to said commission the actual cost and inventory in the manner prescribed by said Commission. (f) No director, agent, manager, or employee of the operator or owner of any oil pipe line company under the jurisdiction of the Commission shall destroy, deface, or falsify any contract, record, book, map or plat, or any other paper or document relating to the cost or operation of such pipe line without the permission of the Commission.

Rule No. 3.-CLASSIFICATION OF PROPERTY ACCOUNTS AND INSTRUCTIONS. (a) Property accounts are those which represent only actual moneys expended. (b) The following classification of expenditures in property accounts shall be and same is hereby prescribed, promulgated and adopted for the use of all oil pipe lines operating in Oklahoma, subject to the jurisdiction of this Commission in the keeping and reporting of property accounts. That each and every such company and each and every receiver or operating trustee of any such company be required to keep all accounts in conformity therewith in so far as the same are pertinent with the facts and circumstances within such company. The rules and regulations herein contained are and by virtue of this order do become, the lawful rules according to which said property accounts are defined. Each and every person directly in charge of the accounts of any such company, or any receiver, or operating trustee of any such company is hereby required to follow and apply the said rules in keeping and recording of property accounts of any such company concerning its operations in Oklahoma. Wherever second-hand material is used, the symbol "S. H." shall immediately follow the items of entry. For each item in accounts covering buildings, structures and other facilities, the date such material was placed in use or in a position ready to serve, shall be noted.

INSTRUCTIONS PERTAINING TO PROPERTY ACCOUNTS: Additions are structures, facilities, equipment, and other properties added to those in service at the beginning of operations, and not taking the place of any property of like purpose previously held by the company.