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fares for the passengers so transported; also transportation at special fares of excepted classes of passengers as provided by law.

The credits to this account shall appear under appropriate subheads, as follows: (a) Revenue from the transportation of passengers, including sleeping accom

modations and meals (when not separable). (0) Revenue from the transportation of passengers, not including sleeping

accommodations and meals. (c) Revenue from the rent of staterooms, berths in staterooms, and other sleep

ing and living accommodations. (d) Revenue from the sale of meals and food supplies.

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 for limited service. Revenue from mileage and scrip coupons honored. Revenue from the transportation of corpses.

ITEMS TO BE OHARGED

(See 8 10.1-2.) Amounts paid for transferring passengers or baggage between stations or con

necting lines. Redemptions of unused or partially unused local passenger tickets. Refunds of local tariff fares. The carrier's proportion of redemptions of unused or 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. *

NOTE: 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 the coupons as honored.

10.123 Excess baggage. This account shall include the revenue from the transportation by water-line service of baggage in excess of free authorized allowance on the basis of excess baggage tariff rates; also the revenue from the transportation of packages, articles, dogs, etc., incidental to the transportation of passengers.

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

NOTE A: The refundable portion of amounts derived from the sale of baggage scrip coupons shall not be credited to this account.

NOTE B: 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 value of coupons as honored.

10.124 Other passenger service. This account shall include revenue, not otherwise provided for, incident to the transportation of passengers.

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

Page 113 Note: Lump sums received for passenger excursions or for special trips ordinarily designated as "charter of vessels," shall be treated as revenue incident to transportation, rather than as rent, and shall be included in this account.

ITEMS TO BE CREDITED

(See 10.1-2.) Revenue from the sale of tobacco, cigars, cigarettes, etc. Revenue from the sale of books, periodicals, and other news-stand supplies. Revenue from the rent of steamer chairs and rugs. *Ť

10.125 Mail. This account shall include the revenue from the transportation of mail by water-line service at established rates for specified routes; from the use of special facilities; and from bonuses for special mail transportation,

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 at freight tariff es shall be included in account No. 121, “Freight.”

10.126 Express. This account shall include the revenue from transportation of express matter by water-line service, and from the use of facilities on vessels and at stations incident to such transportation.

When a carrier transacts an express business by water line through its regular organization, the earnings 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.”

10.127 Special service. This account shall include the revenue from running vessels on excursions or special trips when specific charges not based on the number of passengers carried are made for transportation between designated points; and from running special trips carrying troops, munitions of war, camp outfits, etc., for the Federal or State Governments when specific lump amounts are charged for the transportation.**

10.128 Other. This account shall include the revenue from transportation by water line not provided for elsewhere.**

NOTE: Revenues upon the basis of distinct tariff rates from services rendered and facilities furnished on wharves and at stations incident to the operation of water-line service shall be included in the primary accounts under general account III, Incidental.

III. INCIDENTAL

The primary accounts included in this general account are 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.

The accounts for incidental revenue shall be kept in such manner as to show separately, by primary accounts, the revenue from services rendered and facilities furnished on wharves and at stations incident to the operation of waterline service.

10.131 Dining and buffet. This account shall include the revenue from dining and buffet service on trains and transfer boats.

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

ITEMS TO BE CREDITED

(See $ 10.1-2.) Revenue from lunches furnished. Revenue from meals furnished. Revenue from liquors furnished. Revenue from tobacco furnished. Revenue from cigars and cigarettes furnished. **

NOTE: The revenue from dining and buffet service on vessels which are operated in water-line service is provided for in the primary accounts included in general account II, Transportation-Water Line.

10.132 Hotel and restaurant. This account shall include the revenue from hotels, restaurants, and station lunch counters. (See $ 10.02–4.)

ITEMS TO BE CREDITED

(See § 10.1–2.) Revenue from the rent of rooms.

Revenue from tobacco furnished. Revenue from the use of baths.

Revenue from cigars furnished. Revenue from the use of billiard tables. Revenue from cigarettes furnished. Revenue from the use of bowling alleys. Revenue from newspapers furnished. Revenue from lunches furnished. Revenue from periodicals furnished. Revenue from meals furnished.

Revenue from tonsorial service. Revenue from liquors furnished. Revenue from laundry work. *ť

NOTE: This account shall not include the revenues from hotels and restaurants which are entirely distinct from the carrier's transportation plant and the cost of which is included in balance-sheet account No. 705, “Miscellaneous physical property."

10.133 Station, train, and boat privileges. This account shall include revenue from weighing, vending, and other automatic machines located at stations; from advertising at stations and on trains and on transfer boats; from the privilege of operating news stands at stations and selling papers, periodicals, fruit, etc., on trains and on transfer boats; from telephone companies for the privilege of installing and operating commercial telephones at stations; from the operation of eating houses and dining and buffet service on trains and transfer boats when such operation is conducted by individuals or companies other than railway companies and when the expenses incurred by the carrier in connection therewith are not separable from its regular operating expenses; and from similar sources.**

NOTE: The revenue from privileges on vessels operated in water-line service is provided for in the primary accounts included in general account II, Transportation-Water Line.

10.134 Parcel room. This account shall include the revenue from the operation of parcel rooms.** 10.135 Storage-Freight. This account shall include the revenue

from the storage of freight.**

10.136 Storage Baggage. This account shall include the revenue from the storage of baggage.**

10.137 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.** 10.138 Telegraph and telephone. This account shall include the revenue from commercial telegraph and telephone operations; also amounts received from telegraph and telephone companies, whether as a proportion of earnings or otherwise, for the privilege of transacting a commercial telegraph or telephone business in offices along the carrier's lines, when the carrier furnishes some service of employees whose pay is included in its operating expenses.**

Page 115 NOTE: When the expenses of maintaining and those of operating property rented to others are separable, the rents received shall be credited and the

NOTE: When a telegraph or telephone company rents the telegraph or telephone line of the carrier and pays all expenses incident to its maintenance and operation, the rent received shall be credited to income account No. 510, "Miscellaneous rent income.”

10.139 Grain elevator. This account shall include the revenue from the operation of grain elevators. (See $ 10.02-4.)

ITEMS TO BE CREDITED

(See 8 10.1-2.) Revenue from the elevation of grain. Revenue from loading grain into and Revenue from the storage of grain. unloading grain from boats not covRevenue from bagging grain.

ered by elevation charges. Revenue from screening grain.

Revenue from trimming grain in boats Revenue from blowing grain.

when performed by elevator emRevenue from cooling grain.

ployees. Revenue from clipping grain.

Revenue from the sale of screenings and Revenue from cleaning grain.

sweepings. Revenue from mixing grain.

Revenue from inspecting grain in eleRevenue from transferring grain in vators.

elevators. *+

10.140 Stockyard. This account shall include the revenue from stockyards. (See § 10.02 4.)

ITEMS TO BE CREDITED

(See § 10.1-2.) Revenue from feeding live stock. Revenue from shearing sheep. Revenue from watering live stock. Revenue from dipping sheep and cattle. Revenue from bedding live stock. Revenue from stabling horses. Revenue from otherwise caring for live Revenue from inspecting live stock.

stock, **

10.141 Power. This account shall include the revenue from the sale of electric current and other power. (See $ 10.02 4.)**

10.142 Rents of buildings and other property. This account shall include the revenue from the exclusive use of buildings and other property or portions thereof, such as depot and station grounds and buildings, general and other offices, wharves, ferry landings, elevators, stockyards, fuel yards, engine houses, repair shops, and section and other houses, when the property is operated and maintained in connection with the property used in the carrier's transportation operations and the expenses of maintaining and operating the rented portion can not be separated from the expenses of that portion used by the carrier. (See $ 10.02–4.)**

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

expenses of maintenance and operation shall be charged to appropriate income accounts.

10.143 Miscellaneous. This account shall include the revenue from railway operations not provided for elsewhere. (See $ 10.02–4.)

LIST OF ITEMS

(See § 10.1-2.) Amounts received for privilege of cutting hay along the right of way. Commissions received for collecting premiums on insurance policies from em

ployees and installment payments for books, watches, etc., sold by dealers

to employees. Profit from jobbing and installing electric power lines for others. Revenue from boat demurrage. Revenue from freight and passenger privileges over a carrier's wharves and

docks. Revenue from garnishee fees. Revenue from operation of coal and ore wharves, cold-storage plants, coal

storage plants, cotton-compress plants, and wood-preserving plants. (See

8 10.02-4.) Revenue from privilege of mooring and anchoring boats at wharves and docks. Revenue from sale of cinders produced by carrier. Revenue from use of carrier's bridges by pedestrians, street car lines, vehicles,

etc. Revenue from temporary use of carrier's tracks for detouring trains, etc. Revenue from use of tracks incident to delays in loading or removing freight. Revenue from water furnished boats from water stations operated by the

carrier. Revenue from weighing cars. The carrier's proportion of gross revenue from operation of clergy bureaus. The carrier's proportion of gross revenue from operation of ticket validation

agencies. Unclaimed deposits for prepaid transportation. **

NOTE: When a bridge of one carrier is jointly used by itself and another carrier and such use is paid for on the basis of flat rent or charge per trainmile or toll per passenger, per ton, or per car, the compensation therefor shall be credited to the appropriate joint facility, operating expense, and income accounts.

IV. JOINT FACILITY 10.151 Joint facility-Cr. 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.**

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.

10.152 Joint facility-Dr. 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.* *

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

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