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“Other expenses," 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 No. 411, “Other expenses."

NOTE O: Other carriers' proportion of revenue paid by the carrier on freight lost, destroyed, or damaged in transit, for which neither consignees nor consignors are liable shall be charged to operating expense account No. 418, “Loss and damage-Freight."

NOTE D: When a lessee company transports freight over the tracks of an. other carrier on the basis of a proportion of revenues under a joint arrangement, it shall include the entire compensation in its revenues 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.

The accounting in connection with transportation service trains operated for the joint benefit of two or more carriers shall be as provided by g 10.2–9.

NOTE E: The accrued revenue derived from the transportation of cream, sweet milk, etc., on a basis of lawful tariffs at rates per package, regardless of weights, shall be included in account No. 109, "Milk."

NOTE F: 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 No. 102, “Passenger.”

+In $ $ 10.101 to 10.152, inclusive, the numbers to the right of the decimal point correspond with the respective account numbers in Classification of operating revenues and operating expenses of steam roads (operating revenue accounts), Interstate Commerce Commission, May 19, 1914. Amendments are noted in brackets following sections affected. Cross references to accounts are made by citing the account number, e. g., account 411, instead of the corresponding section number ( 8 10.411).

10.102 Passenger. This account shall include the revenue from the transportation of passengers, based upon tariff fares for passengers so transported; also from the transportation at special fares of excepted classes of passengers as provided by law.

ITEMS TO BE CREDITED

(See § 10.1-2.) Revenue upon the basis of local tariff fares. The carrier's proportion of revenue upon the basis of through tariff fares. Revenue from extra fares on limited trains. Revenue from additional fares for exclusive use of drawing rooms or state rooms. Revenue from mileage and scrip coupons honored. Revenue from transportation of corpses. Revenue from transportation of passengers on special trains at fares based on

rate per capita. Revenue upon the basis of arbitraries out of passenger fares for water transfers (ferriage).

ITEMS TO BE CHARGED

(See § 10.1-2.) Amounts paid as bridge and ferry passenger arbitraries. Amounts paid for switching empty passenger-train cars in connection with the

transportation of passengers on the basis of tariff fares for passengers so

transported. Amounts paid for switching services in completing a transportation movement. Amounts paid for transferring passengers or baggage between stations or

connecting lines.
Redemptions of unused and partially unused local passenger tickets.
Refunds of extra fares on limited trains.
Refunds of local tariff fares.

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The carrier's proportion of redemptions of unused and partially unused through

passenger tickets. The carrier's proportion of refunds of through tariff fares. The carrier's proportion of overcharges resulting from the application in error

of fares in excess of tariffs. ** [As amended July 25, 1925]

NOTE A: Refundable cash fare penalty collections made by conductors, and the refundable portions of amounts derived from the sales of mileage tickets, mileage credentials, and scrip shall not be credited to this account but to an appropriate suspense account.

NOTE B: This account shall be credited with the cash value of coupons from mileage tickets and scrip only as they are honored for transportation. Gross receipts from mileage tickets and scrip when sold shall be credited to an open account. The open account shall be charged and this account credited with the cash value of coupons as honored.

NOTE C: When a lessee company transports passengers over the tracks of another carrier on the basis of a proportion of revenues under a joint arrangement, it shall inslude the entire compensation in its revenues 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 joint facility accounts.

The accounting in connection with transportation service trains operated for the joint benefit of two or more carriers shall be as provided by $ 10.2-9 of the special instructions of the Classification of Operating Expenses.

NOTE D: Amounts paid for switching empty passenger-train cars otherwise than in connection with loaded movements shall be charged to operating expense account No. 411, “Other expenses," except that charges for switching equipment for repairs shall be included in the appropriate equipment repair accounts.

10.103 Excess baggage. This account shall include the revenue from the transportation of baggage in excess of free authorized allowances on the basis of excess baggage tariff rates.

To this account shall be credited the cash value of coupons from baggage scrip books only as the coupons therefrom are honored for transportation of excess baggage.**

NOTE A: Revenue derived from the transportation of shipments of silk, fish, etc., in passenger trains at freight tariff rates shall be included in account No. 101, “Freight."

NOTE B: Revenue derived from the transportation of packages, articles, dogs, etc., on passenger trains on the basis of passenger tariff rates shall be included in account No. 108, "Other passenger-train.”

NOTE C: The refundable portions of amounts derived from the sale of baggege scrip books shall not be credited to this account.

NOTE D: The gross receipts from baggage scrip books when sold shall be credited to an open account. The open account shall be charged and this account credited with the cash yalue of coupons as honored.

10.104 Sleeping car. This account shall include the revenue from berth and seat accommodations furnished in sleeping cars on the basis of berth or seat rates for the space occupied.**

10.105 Parlor and chair car. This account shall include the revenue from seat accommodations furnished in parlor, observation, chair, and other special passenger cars when operated in passengertrain service or in special-train service at seat rates for space occupied.**

10.106 Mail. This account shall include the revenue from the transportation of mail at established rates for specified routes; from the use of railway post-office cars when in carrier's service transporting mails; from the use of special mail facilities; and from bonuses for special mail transportation.

*For statutory citation, see note to $ 10.00-1.

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To this account shall be charged fines and penalties imposed by the Government when not collected from agents or employees.*+

NOTE: The revenue from the transportation of mail matter and empty mail pouches on freight trains at freight tariff rates shall be included in account No. 101, “Freight."

10.107 Express. This account shall include the revenue from transportation of express matter and from use of facilities on trains and at stations incident to such transportation. When a railway company transacts an express business through its

a regular railway organization, the revenue therefrom shall be credited to this account.**

NOTE: When contracts for express privileges provide specific amounts for the rent of facilities at stations, such amounts shall be included in revenue account No. 142, “Rents .of buildings and other property."

10.108 Other passenger-train. This account shall include the revenue from transportation incident to the operation of passenger trains, not provided for otherwise.

LIST OF ITEMS

(See & 10.1-2.) Revenue from transportation of packages, newspapers, articles, dogs, etc., on

passenger trains at other than freight or excess baggage rates. Revenue received under a guaranteed lump-sum minimum for the transporta

tion of passengers on regular or chartered trains, in excess of regular tariff fares for the passengers actually transported. The carrier's proportion of revenue derived from the operation over its line of

sleeping, parlor, chair, observation, and other special cars owned and operated

by other companies. Unclaimed penalty collections on trains. Value of the portions of mileage tickets, mileage coupons, and scrip books un

presented and unredeemed. *+

10.109 Milk. This account shall include the revenue from the transportation of cream, sweet milk, skim milk, sour milk, buttermilk, condensed milk, butter fat, and smearcase or pot cheese, upon the basis of lawful tariffs at rates per package, regardless of weights.**

Note: The revenue from the transportation of milk upon the basis of lawful tariffs at rates per specified weights shall be included in revenue account No. 101, “Freight."

10.110 Switching. 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 "trap-car" 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.

*For statutory citation, see note to 8 10.00–1. *For statutory citation, see note to $ 10.00_1.

To this account shall be charged amounts paid others 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 No. 411, "Other expenses.”

10.113 Water transfers-Freight. This account shall include the revenue from the transfer of freight by water transfers (ferriage, lighterage, and floatage) upon the basis of lawful tariff rates for local service.*

NOTE: No revenue shall be included in this account upon the basis of arbitraries out of rates for transportation involving rail line haul.

10.114 Water transfers—Passenger. This account shall include the revenue from the transfer of passengers by water transfers (ferriage) apon the basis of lawful tariff rates for local service.*+

Note: No revenue shall be included in this account upon the basis of arbitraries out of rates for transportation involving rail line conveyance.

10.115 Water transfers-Vehicles and live stock. This account shall include the revenue from the transfer by water transfers upon the basis of lawful local tariff rates, of vehicles of all classes; horses, cattle, and other animals; and Government artillery and equipment.*f

NOTE: No revenue shall be included in this account upon the basis of arbitraries out of rates for transportation involving rail line haul.

10.116 Water transfers-Other. This account shall include the revenue from water transfers not otherwise provided for, 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 from other similar sources.

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 direct expense.**

10.117 Protective service-Perishable freight.12 This account shall include the revenue from protective service to perishable freight, classified as follows:

(a) Revenue from service for the protection against heat and from specific services incidental thereto upon the basis. of tariff charges.

(b) Revenue from service for the protection against cold and from specific services incidental thereto upon the basis of tariff charges.**

NOTE A: Each carrier performing protective service to perishable freight against heat or cold, locally or jointly with one or more carriers, shall include in this account the total amount accruing to it under tariff provisions for the service performed on its line, without diminution by amounts paid to and retained by others than carriers for protective service rendered. Amounts paid to and retained by others than carriers for protective service rendered shall be charged to account 402, “Train supplies and expenses,” in the accounts of the respective carriers.

NOTE B: The cost of ice and salt for refrigeration, the cost of fuel for heating, and allowances to shippers in accordance with tariff provision for

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prewarming cars, shall be charged to account 402, “Train supplies and expenses."

NOTE C: Collections in excess of tariff charges shall be included in this account pending refund.

NOTE D: To this account shall be charged the carrier's proportion of uncollectible tariff charges.

NOTE E: The carrier's records shall be so kept as to reflect the net revenue separately under items (a) and (b).

II. TRANSPORTATION-WATER LINE

The primary accounts included in this general account are designed to show amounts of money which the carrier becomes entitled to receive or which accrue to its benefit from service rendered in transporting property or persons by water lines. (See g 10.02–1.)

10.121 Freight. This account shall include the revenue from the transportation of freight by water-line service upon the basis of lawful tariff rates.

ITEMS TO BE CREDITED

(See 10.1-2.) Revenue upon the basis of local freight tariff rates. Carrier's proportion of revenue upon the basis of through tariff rates. Revenue from the transportation of mail matter and empty mail pouches at

freight tariff rates. Revenue on the basis of classifications and freight tariffs from the transporta

tion of caretakers of freight shipments. Arbitraries allowed in rates for cargo insurance.

ITEMS TO BE CHARGED

(See $ 10.1-2.) Amounts paid for completing a haul. Amounts paid for elevation of freight. Amounts paid for transferring freight between stations or connecting lines. Arbitraries and allowances to others for lighterage and wharfage. Carrier's proportion of overcharges resulting from the use of erroneous weights,

rates, classifications, or computations. Carrier's proportion of refunds on account of errors in routing or billing. Carrier's proportion of uncollected revenue on eight lost or destroyed in

transit. Carrier's proportion of uncollected tariff charges on damaged shipments for

which charges neither shipper nor consignee is liable. **

NOTE A: Other carriers' proportion of revenue and of uncollectible undercharges paid by the carrier on account of errors in routing and billing shall be charged to operating expense account No. 432, “Operation of terminals."

NOTE B: Other carriers' proportion of revenue paid by the carrier on freight lost or destroyed in transit shall be charged to operating expense account No. 433, "Incidental."

NOTE C: If the carrier maintains a transfer or lighterage service the expenses of which are included in expense account No. 432, "Operation of terminals," the revenues arising from the service shall be included in account No. 128, “Other.” If the service is performed by an outside party, its cost to the carrier shall be charged to the appropriate revenue account.

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 No. 122, “Passenger."

10.122 Passenger. This account shall include the revenue from the transportation of passengers by water-line service based on tariff

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*For statutory citation, see note to g 10.00-1.

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