List of Instructions and Accounts
REGULATIONS PRESCRIBED
Affiliated companies means companies or persons that directly, or indirectly through one or more intermediaries control, or are controlled by, or are under common control with, the accounting carrier.
Income taxes means taxes based on income determined under provisions of the United States Internal Revenue Code and foreign, state and other taxes (including franchise taxes) based on income.
Investor means a business entity that holds an investment in voting stock of another company.
701 Cash
703 Special deposits
704 Loans and notes receivable
705 Accounts receivableýinterline and other balances
706 Accounts receivableýcustomers
707 Accounts receivableýother
708.5 Receivable with affiliated companies
709 Accrued accounts receivable
710 Working funds
711 Prepayments
712 Material and supplies
713 Other current assets
714 Deferred income tax charges
731 Road and equipment property
732 Improvements on leased property
[42 FR 35017, July 7, 1977, as amended at 44 FR 3493, Jan. 19, 1979; 45 FR 31110, May 12, 1980; 48 FR 7183, Feb. 18, 1983; 48 FR 33718, July 25, 1983; 49 FR 2254, Jan. 19, 1984; 52 FR 4321, Feb. 11, 1987; 81 FR 19907, Apr. 6, 2016]
GENERAL INSTRUCTIONS
1-1 Classification of carriers.
Class I: Carriers having annual carrier operating revenues of $250 million or more after applying the railroad revenue deflator formula shown in Note A.
Class II: Carriers having annual carrier operating revenues of less than $250 million but in excess of $20 million after applying the railroad revenue deflator formula shown in Note A.
Class III: Carriers having annual carrier operating revenues of $20 million or less after applying the railroad revenue deflator formula shown in Note A.
NOTE A: The railroad revenue deflator formula is based on the Railroad Freight Price Index developed by the Bureau of Labor Statistics. The formula is as follows:
Current Year's Revenues ý (1991 Average Index/Current Year's Average Index)
NOTE B: See related regulations 49 CFR 1241.15 Railroad classification survey form.
[57 FR 27185, June 18, 1992; 57 FR 31754, July 17, 1992; 66 FR 56245, Nov. 7, 2001; 67 FR 57533, Sept. 11, 2002]
1-2 Classification of accounts.
Extraordinary items are characterized by both their unusual nature and infrequent occurrence taking into account the environment in which the firm operates; they must also meet the materiality standard.
Unusual means the event or transaction must possess a high degree of abnormality and be of a type clearly unrelated to, or only incidentally related to the ordinary and typical activities of the entity.
Infrequent occurrence means the event or transaction shall be of a type not reasonably expected to recur in the foreseeable future.
With the exception of the two items just mentioned, all items of profit and loss recognized during a period shall be included in the determination of net income for that period.
NOTE: The carrier shall follow generally accepted accounting principles where an interpretation of the rules is needed or obtain an interpretation from its public accountant or the Board.
NOTE: The carrier may refer to generally accepted accounting principles for further guidance in applying paragraph (d) above.
[42 FR 35017, July 7, 1977, as amended at 43 FR 37455, Aug. 23, 1978; 52 FR 4321, 4324, Feb. 11, 1987]
1-3 Records.
[42 FR 35017, July 7, 1977, as amended at 52 FR 4324, Feb. 11, 1987; 61 FR 9113, Mar. 7, 1996]
1-4 Accounting period.
1-5 Accrual method of accounting. The accounting for operating revenues, operating expenses, income and other items each month and year shall be, as nearly as practicable, upon the basis of accruals consistently applied. Any change in practice of accounting for accruals or any unusual accruals involving material amounts shall be reported promptly to the Board.
1-6 Charges to be just and reasonable. All charges to the accounts prescribed in this system of accounts for carrier property, operating revenues, operating and maintenance expenses, and other carrier expenses, shall be just, reasonable and not exceed amounts necessary to the honest and efficient operation and management of carrier business. Payments shall not exceed the fair market value of goods and services acquired in an arm's length transaction. Any payments in excess of such just and reasonable charges shall be included in account 551, Miscellaneous income charges.
1-7 Changes in accounting estimates. Changes in accounting estimate arising during the current year which are applicable to prior years shall be included in the same account which would have been charged or credited if the item had been taken up or the adjustment made in the year to which it pertained. [See Instruction 1-2(d)(5) for Accounting Changes].
[42 FR 35017, July 7, 1977, as amended at 52 FR 4324, Feb. 11, 1987]
1-8 Accounting for computer systems and word processing costs.
[52 FR 4324, Feb. 11, 1987]
1-9 Transactions with affiliated companies.
[42 FR 35017, July 7, 1977, as amended at 53 FR 46620, Nov. 18, 1988]
1-10 Accounting for income taxes.
NOTE A: Any change in practice of accounting for the investment tax credit shall be reported promptly to the Board. Carriers desiring to clear deferred investment tax credits because of a change from the deferral method to the flow though method shall submit the proposed journal entry to the Board for consideration and advice.
NOTE B: The carrier shall follow generally accepted accounting principles where an interpretation of the accounting rules for income taxes is needed or obtain an interpretation from its public accountant or the Board.
[42 FR 35017, July 7, 1977, as amended at 47 FR 12350, Mar. 23, 1982; 52 FR 4321, Feb. 11, 1987; 67 FR 57533, Sept. 11, 2002]
1-11 Items in texts of accounts. The items appearing in the texts of the accounts or elsewhere herein are for the purpose of more clearly indicating the application of the prescribed accounting. The items are intended to be representative, but not exhaustive. The appearance of an item in the text of a primary account warrants the inclusion of the item in the account mentioned only when the whole text also indicates inclusion inasmuch as the same item frequently appears in more than one primary account. The proper entry in each instance must be determined by the entire text of each primary account.
1-12 Distribution of pay and expenses of employees.
1-13 Payroll related expenses.
1-14 Submission of questions. To maintain uniformity of accounting, carriers shall submit questions of doubtful interpretation to the Board for consideration and decision.
1-15 Transfers from government authorities. When a Federal, State, or municipal government transfers cash or other assets to a railroad, the transaction shall be accounted for in accordance with the provisions set forth hereunder.
[43 FR 30558, July 17, 1978, as amended at 52 FR 4321, Feb. 11, 1987]
1-16 Business entertainment expenses.
It must be noted that an activity listed above is not to be automatically accounted for as an operating expense. A carrier must be able to justify that an activity was primarily sales or marketing related.
It must be noted that an activity listed above is not to be automatically accounted for as a non-operating expense. If a carrier can justify that the activity was primarily sales or marketing related, it may be accounted for as an operating expense.
NOTE: The examples listed above are not inclusive, but are intended as a guide to give carriers an indication of what will or will not be permitted to be recovered through the rate structure. In all instances the burden of proof will fall on the carrier involved.
[47 FR 9467, Mar. 5, 1982, as amended at 52 FR 4321, Feb. 11, 1987]
1-17 Disclosure guideline. In addition to the accounting policies presented in these regulations, all disclosures relating to APB Opinions and FASB Statements adopted by the Board are required.
[52 FR 4324, Feb. 11, 1987]
1-18 Distribution of expenses for material, tools, fuel, lubricants, purchased services and general.
[67 FR 57533, Sept. 11, 2002]
1-19 Accounting for Other Comprehensive Income. (a) Railroads will record items of Other Comprehensive Income in account 799.1, Other comprehensive income. Amounts included in this account will be maintained by each category of Other Comprehensive Income. Examples of categories of Other Comprehensive Income include foreign currency items, minimum pension liability adjustments, unrealized gains and losses on available-for-sale type securities and cash-flow hedge amounts.
[81 FR 19907, Apr. 6, 2016]
1-20 Accounting for derivative instruments and hedging activities.
[81 FR 19907, Apr. 6, 2016]
INSTRUCTIONS FOR PROPERTY ACCOUNTS
2-1 Items to be charged. (a) To the road and equipment property accounts shall be charged the cost of purchasing land, the cost of purchasing and constructing buildings, facilities and equipment, and the cost of additions and betterments to property, Cost means the amount of cash disbursed, or the fair value of other assets distributed, or the present value of amounts to be paid. Where the fair market value of resources given up (assets, services or items of stockholder's equity) is not clearly determinable, the cost may be determined by the fair market value of the resources acquired. The carrier shall be prepared to furnish the Board with the particulars of its method of determining cash value when the consideration is other than monetary. The amount of liabilities incurred with suppliers in the normal course of business, which are due in customary trade terms not exceeding approximately one year, shall be recorded at the maturity value. Acquisition date is the date title passes to the carrier.
[52 FR 4324, Feb. 11, 1987]
2-2 Minimum rule applicable to additions to property. An exception to the rule in Instruction 2-1 is that when the cost of acquisition of units of road property and of additions to existing units of road property (other than land and tracks) is less than $5,000, such costs may be charged to operating expenses. This amount (rounded to the nearest $100) will be adjusted by the June Producer Price Index for all commodities when an aggregate adjustment is $500 or more. The revision will be published in the FEDERAL REGISTER and be effective as of January 1 of the following year. The carrier shall not parcel expenditures under a general plan bringing the accounting for such expenditures within this minimum rule. An amount of less than the current minimum capitalization level, for the railroad as a whole or for individual property accounts may be adopted for purposes of this rule provided the carrier first notifies the Board of the amount it proposes to adopt and thereafter makes no change in the amount unless authorized by the Board. An amount adopted shall be adhered to in reporting property changes for valuation purposes.
[55 FR 42016, Oct. 17, 1990]
2-3 Land.
[42 FR 35017, July 7, 1977, as amended at 52 FR 4324, Feb. 11, 1987]
2-4 Structures. Accounts are provided for the cost of several classes of buildings and facilities, including fixtures permanently attached to and made a part thereof. When a building or other structure is used or held primarily for transportation operations and is an integral part of the carrier's transportation plant, but a part thereof is used or held for commercial purposes such as for rental to others or for use in other than transportation operations by the carrier, the entire cost of the building or other structure is includable in the accounts for transportation property. When a building or other structure is used or held primarily for commercial purposes or for use in other than transportation operations by the carrier, the entire cost of the building or structure is includable in account 737, Property used in other than carrier operations. Reclassification of property from its primary classification as transportation or other than transportation property, as the case may be, to the other classification is not required where changes in use are of a temporary nature or for a short period of time. The accounting for costs of maintenance, taxes, other operating costs, and for revenues and rentals shall be consistent with the classification of the building or other structure.
2-5 Equipment. Accounts are provided for several classes of equipment, such as locomotives, passenger-train cars, freight-train cars, highway revenue equipment, work equipment, floating equipment, and the necessary appurtenance, furniture, and fixtures first to equip for service, including the cost of inspection, setting up, and trying out, and transportation over foreign lines; also the cost of additions and betterments, such as improved appliances, parts, or appurtenances. When retired equipment is held without being torn down, the estimated value of the salvage therefrom shall be included in account 741, Other assets, until the salvage is recovered, except that the estimated scrap value of retired equipment held for sale in the ordinary course of business, and on which sale and realization of the proceeds within one year is assured, is includable in account 713, Other current assets.
2-6 Components of construction cost. The cost of constructing property includable in the property accounts shall include the direct and other costs as described hereunder.
[42 FR 35017, July 7, 1977, as amended at 52 FR 4325, Feb. 11, 1987]
2-7 Additions to and retirements of propertyýGeneral.
1The references to solely related freight operating expense activity/subactivity numbers and titles used throughout the system are for convenience and brevity. Refer to the specific account texts to determine the appropriate solely related passenger and/or common expense activity/subactivity numbers.
[42 FR 35017, July 7, 1977, as amended at 46 FR 10920, Feb. 5, 1981; 48 FR 7183, Feb. 18, 1983; 49 FR 2254, Jan. 19, 1984; 52 FR 4321, Feb. 11, 1987]
2-8 Additions to and retirements of units of property.
2-9 Additions and retirements of other than units of property.
[42 FR 35017, July 7, 1977, as amended at 55 FR 42016, Oct. 17, 1990]
2-10 Additions to and retirements of track.
[48 FR 7183, Feb. 18, 1983]
2-11 Expenses in connection with additions and betterments. The cost of removing old material from equipment and from buildings, bridges, wharves, tracks, and other fixed improvements, shall be charged to the appropriate operating expense accounts. Such charges shall include the cost of removing old foundations and filling old excavations, and restoring condition of grounds after addition and betterment work; and maintaining or protecting traffic during the progress of addition and betterment work, including the cost of constructing, maintaining, and removing temporary tracks required for maintaining traffic during the progress of the work.
[42 FR 35017, July 7, 1977. Redesignated at 48 FR 7183, Feb. 18, 1983]
2-12 Units of property rebuilt or convertedý
[44 FR 67426, Nov. 26, 1979. Redesignated at 48 FR 7183, Feb. 18, 1983, and amended at 52 FR 4321, Feb. 11, 1987]
2-13 Changes in line of road and relocation of yard tracks.
[48 FR 7183, Feb. 18, 1983]
2-14 Track connections. (a) When the accounting carrier bears the construction cost of a connecting track situated on the property of another carrier, but acquires the salvage rights to the track, the cost of the track construction shall be charged to account 731, Road and equipment property.
2-15 Merger, consolidation, and purchase of a railway operating entity or system.
The acquisition and merger of property of subsidiaries controlled through ownership of the majority shares of voting stock is to be accounted for using the acquisition accounting methodology.
[81 FR 19908, Apr. 6, 2016]
2-16 Reorganization of railway.
2-17 Construction projects in which governmental agencies, individuals, or others, and the carrier participate.
2-18 Leased property improvements and retirements. The cost to lessee of structures, facilities, additions and betterments on leased property and for retirement of property the cost of which is included in account 732 Improvements on leased property, shall be accounted for in conformity with the principles in the instructions for property owned. When lessor's property is retired and replaced and lessee is not obligated to reimburse the lessor for the retired property other than through the replacement, the lessee shall (1) charge the cost of the replacement to account 732, Improvements on leased property, (2) discontinue accruing depreciation for lessor's retired property, and (3) when recording final settlement with the lessor, consider jointly the amount accrued in account 772, Accrued liability; Leased property, for lessor's retired property and the respective amounts for the replacement included in accounts 732, Improvements on leased property, and 733, Accumulated depreciation; Improvements on leased property. When lessee is obligated to reimburse the lessor currently or at the termination of the lease for property retired other than through replacement, the lessee shall include the amount of the obligation in the appropriate liability account. The lessee shall furnish the lessor such information as is required to enable the lessor to perform necessary accounting. The accounting by the lessee and the lessor shall be consistent with contractual arrangements.
[47 FR 26635, June 21, 1982, as amended at 52 FR 4321, Feb. 11, 1987]
2-19 List of units of property.
[42 FR 35017, July 7, 1977, as amended at 48 FR 7183, Feb. 18, 1983]
Account 3, Grading
A retaining wall, riprap (hand placed), a protecting dyke, a protecting crib, a wing dam, a revetment, mattress, pipe or other structures to provide drainage. Each entire installation.
Account 5, Tunnels and Subways
The entire masonry, entire timber, and entire metal lining of a tunnel or subway, including portals and wing walls.
Drainage. Entire installation.
Lighting. Each entire installation.
Ventilation. Each entire installation.
Account 6, Bridges, Trestles, and Culverts
A steel superstructure.
A concrete or stone substructure.
A concrete trestle, a complete bridge or approach.
A timber trestle, a complete bridge or approach.
Complete machinery for operating a movable span.
A protecting dyke, a protecting crib (a fender), a wing dam, a complete culvert. Each entire installation.
Account 7, Elevated Structures
Any applicable units listed under account 6, Bridges, trestles, and culverts.
Account 13, Fences, Snowsheds, and Signs
A complete snowshed.
One continuous mile of right-of-way fence.
One continuous mile of permanent sand or snow fence.
Account 16, Station and Office Buildings
A complete building, including attached platform.
A complete platform structurally detached from a building.
Each retaining wall installation.
Each timber trestle installation.
Each outside steam, water, air, etc., pipe line installation.
Each storm or sanitary sewer installation.
A complete fence.
Paving. Each complete installation.
A station stockyard. Each complete installation.
A track scale.
A track scale pit.
An outside crane or conveying system for handling freight.
A motor truck.
A motor tractor.
Any applicable units listed under other accounts.
Account 17, Roadway Buildings
Any applicable units listed under account 16, Station and office buildings, and 44, shop machinery.
Account 18, Water Stations
A complete water supply piping system.
A dam or reservoir.
A pump house.
Pumping machinery. Each complete installation.
A water tank. Each complete installation.
A complete track trough at one location.
A water crane. Complete with pit.
A water treating plant.
Account 19, Fuel Stations
A complete fuel supply system, including appurtenances.
A pump house.
A fuel oil storage tank (large).
Account 20, Shops and Enginehouses
A complete building, including attached platform.
A complete platform structually detached from a building.
A turntable.
A turntable pit.
A transfer table with machinery.
A transfer table pit.
A sand storage and handling and drying apparatus.
Outdoor bins. Each complete installation.
A lorry track system (outside).
A boiler washing plant. Each complete installation.
An overhead crane, outside.
Each outside pipe installation, steam, air, water, etc.
Each sewer installation, storm or sanitary.
Paving. Each complete installation.
Each shop fence or wall installation.
Any applicable unit under account 16, Station and office buildings.
Account 22, Storage Warehouses
A complete building, including attached platform.
A complete platform structurally detached from a building.
For additional items, see accounts 16 Station and office buildings, and 44, Shop machinery.
Account 23, Wharves and Docks
A timber float bridge.
A steel float bridge.
A wharf (including pile clusters).
A timber incline.
A bulkhead.
Jetties or breakwater.
Ferry racks (including pile clusters).
Float racks.
Each complete machinery installation.
For additional items, see accounts 3, Grading, 6, Bridges, testles and culverts, and 44, Shop machinery.
Account 24, Coal and Ore Wharves
Car dumper complete.
Timber bridges.
Steel bridges.
Each complete machinery installation.
A loading or unloading machine complete.
Each coal or ore pocket installation.
For additional items, see accounts 6, Bridges, trestles and culverts, 16, Station and office buildings, 20, Shops and enginehouses, 23, Wharves and docks, and 44, Shop machinery.
Account 25, TOFC/COFC Terminals
A complete building.
A complete building, including attached platform and ramp.
A complete platform and attached ramp, structurally detached from a building.
A portable ramp.
A complete fence.
Paving, each complete installation.
An overhead crane, complete.
Each sewer installation.
A truck or tractor used exclusively at TOFC/COFC terminals.
Each floodlighting pole or tower installation.
Each floodlighting installation.
A power distribution system, complete.
Any applicable units listed under all other accounts.
Account 26, Communication Systems
A complete mile section or complete installation if less than a mile of pole line including cross arms, wires and appurtenances.
Each mile or complete installation of cable with associated parts.
Each mile or complete installation of conduit with associated parts.
A complete tower.
A complete installation at each location constituting a separate means of communication, such as radio, radar, carrier telephone, teletype, or other communication systems.
For additional items see account 16, Station and office buildings.
Account 27, Signals and Interlockers
A signal system installation complete, or section thereof, with associated parts, including masts, batteries, relays, ladder, etc.
A complete mile section or complete installation if less than a mile, or pole line including cross arms, wires and appurtenances.
Each mile or complete installation if less than one mile of cable with associated parts.
Each mile or complete installation if less than one mile of conduit with associated parts.
Switch movement with associated parts.
A complete building.
An interlocking plant complete (excluding machine).
An interlocking machine.
Signal bridge complete.
Each highway crossing protection installation complete.
Each car retarder installation complete.
A traffic control or C.T.C. system installation complete.
Account 29, Power Plants
Any applicable units listed under accounts 16, Station and office buildings, and 20, Shops and enginehouses.
Account 31, Power Transmission Systems
A continuous mile, or a separate installation if less than a mile, of catenary complete including catenary hangers, trolley wire and appurtenances.
A continuous mile, or a separate installation if less than a mile, of transmission line, including poles, wires, transformers, switches, and other appurtenances.
Each outside steam, air, etc., pipe line installation.
A manhole.
Substation or switching station complete.
Each mile, or installation if less than a mile, of third rail.
A catenary bridge or support.
A high-tension transmission tower.
Any applicable units listed under accounts 26, Communication systems, and 27, Signals and interlockers.
Account 35, Miscellaneous Structures
A complete building, including attached platform.
A complete platform structurally detached from a building.
A conveyor system complete.
An elevator system complete.
A blowing system complete.
Any applicable units listed under other accounts.
Account 37, Roadway Machines
Each roadway machine complete including accessories.
Each on and/or off-track automotive vehicle complete, including appurtenant special-purpose machinery.
Account 39, Public ImprovementsýConstruction
Any applicable units listed under other accounts.
Account 44, Shop Machinery
A machine (including foundation and motor, if any), such as lathes, shapers, slotters, boring machines.
A furnace.
A boiler installation complete.
A motor vehicle used in shops only.
Testing equipment.
Overhead crane, complete.
Account 45, Power Plant Machinery
A power plant machine, including foundation, such as a turbine, rectifier, dynamo, generator.
Any applicable unit listed under account 44, Shop machinery.
Account 52, Locomotives
Diesel electric, lead or booster, i.e., ýAý or ýBý units.
Diesel electric. Extra or spare engines.
Electric locomotive.
Radio control locomotive.
Account 53, Freight-Train Cars
A complete car.
Motor equipment of a motor driven car.
A propulsion motor, including generator.
A freight container, complete.
Account 54, Passenger-Train Cars
A complete car, including interior furnishings.
Motor equipment of a motor driven car.
A propulsion motor, including generator.
Account 55, Highway Revenue Equipment
A complete vehicle.
A chassis.
A container.
A bogie.
Account 56, Floating Equipment
A complete vessel or boat, exclusive of machinery.
Machinery: a boiler, a motor, an engine.
Account 57, Work Equipment
Account 58, Miscellaneous Equipment
An airplane.
A complete vehicle.
Account 59, Computer Systems and Word Processing Equipment
A Mainframe
A Mini-computer
A Word processing system
A Printer
A Monitor
A Modem
A Storage device
[42 FR 35017, July 7, 1977, as amended at 52 FR 4325, Feb. 11, 1987]
2-20 Accounting for leases.
NOTE: The carrier shall follow generally accepted accounting principles where an interpretation of the rules for lease accounting is needed or obtain an interpretation from its public accountant or the Board.
[42 FR 56611, Oct. 27, 1977, as amended at 52 FR 4321, 4325, Feb. 11, 1987]
2-21 Freight train car repair costing. Class I railroads shall report the costs of repairing freight train cars by car types.
Level I: Job Order Cost System
Railroads may use a job order cost system for assigning repair costs to the car types for freight train cars. Under this methodology, railroads shall directly match direct labor and materials with the specific unit of equipment that was repaired. Actual costs, standard costs, or a combination of both may be used as stated above.
Level II: Alternative Repair Costs Methodology
Railroads not using the job order cost system shall report freight train car repair costs by using the methodology described below:
NOTE A: The following accounts and reference pertain to the freight train car repair process:
11-22-42
21-22-42
39-22-42
40-22-42
41-22-42
61-22-42
Instruction 2-12, Units of property rebuilt or converted.
[46 FR 52951, Dec. 4, 1981, as amended at 52 FR 4321, 4325, Feb. 11, 1987]
2-22 Map specifications.
[47 FR 50267, Nov. 5, 1982; 48 FR 32833, July 19, 1983]
2-23 Accounting for engineering costs.
List of Officers and Employees
Chief engineer.
Assistant engineers.
Bridge and signal engineer.
Architects and draftsmen.
Chief clerk and other clerks.
Transitmen and levelmen.
Rodmen and chainmen.
Cooks and porters on business cars.
ITEMS OF EXPENSE AND SUPPLIES
Atlases and maps.
Barometers.
Books for office use.
Business car service.
Cameras; compasses.
Camp equipage.
Chains for surveyors.
Drawing boards.
Drawing instruments.
Field glasses.
Furniture repairs and renewals.
Heating and lighting.
Magnets and magnifiers.
Official train service.
Paper, blue-print.
Periodicals and newspapers.
Photographic supplies.
Printing and stationery.
Provisions for business cars.
Rent and repairs of offices.
Rods for surveyors.
Sextants and slide rules.
Telegraph and telephone service.
Traveling expenses.
Triangles and tripods.
[49 FR 2254, Jan. 19, 1984, as amended at 52 FR 4321, Feb. 11, 1987]
2-24 Accounting for other general expenditures.
Expenditures of a general nature that are attributable but not directly assignable to original construction or important expansion of road shall be equitably assigned to the cost of specific units or segments of property. These expenditures include the pay and expenses of executive and general officers and their assistants engaged exclusively with such construction, law expenses (other than organization expenses), stationery and printing, and taxes before property is used in transportation operations.
[49 FR 2255, Jan. 19, 1984, as amended at 52 FR 4321, Feb. 11, 1987]
INSTRUCTIONS FOR MAINTENANCE EXPENSES
3-1 Items to be charged.
[42 FR 35017, July 7, 1977, as amended at 52 FR 4325, Feb. 11, 1987]
INSTRUCTIONS FOR DEPRECIATION ACCOUNTS
4-1 Method.
Road accounts:
Equipment accounts:
[42 FR 35017, July 7, 1977, as amended at 48 FR 4183, Feb. 18, 1983; 52 FR 4325, Feb. 11, 1987]
4-2 Rates of depreciation.
[42 FR 35017, July 7, 1977, as amended at 46 FR 20210, Apr. 3, 1981; 48 FR 7184, Feb. 18, 1983; 52 FR 4321, Feb. 11, 1987]
4-3 Depreciation records to be kept.
DENSITY
Class | Description |
I | Lines carrying at least 20 million gross ton-miles per mile on an annual basis and not designated as belonging to Density Class III. |
II | Lines carrying less than 20 million gross ton-miles per mile on an annual basis and not designated as belonging to Density Class III. |
III | Lines identified as potentially subject to abandonment pursuant to Section 10904 of the Interstate Commerce Act. |
IV | Yard and way switching tracks. |
V | Electronic yards. |
NOTE A: For purposes of designating line segments as belonging to one of the density classes, the carrier shall consider all traffic carried over the segment whether in the carrier's trains or in the trains of other carriers (estimated if not known).
NOTE B: When a carrier operates systems of parallel tracks on a single roadbed, the density associated with the related segment of a rail route shall be the aggregate gross ton-miles on all individual tracks.
[42 FR 35017, July 7, 1977, as amended at 46 FR 20210, Apr. 3, 1981; 48 FR 7183, Feb. 18, 1983; 52 FR 4321, Feb. 11, 1987]
4-4 Leased propertyýdepreciation.
4-5 Jointly used propertyýdepreciation. The owning carrier shall include in the depreciation accounts in operating expenses the charges for depreciation on units of depreciable property jointly used with one or more other carriers. The owning carrier shall credit and each using carrier shall charge the appropriate joint facility accounts in operating expenses with the amounts billed by the owning carrier against each using carrier for its proportion of the service loss on property retired from service whether billed currently as depreciation or when retirements occur as the loss in service value. The using carriers shall be required to account for depreciation or retirement of units of road property jointly used but not owned to the extent of their contract liability. The same principle shall apply to terminal companies and their nonowner tenants in accounting for depreciation accruals or retirement charges recorded in the accounts of the terminal companies.
INSTRUCTIONS FOR INCOME AND BALANCE SHEET ACCOUNTS
5-1 Current assets.
5-2 Recorded value of securities owned.
NOTE: The carrier shall follow generally accepted accounting principles where an interpretation of the rules for equity accounting is needed or obtain an interpretation from its public accountant or the Board.
[81 FR 19908, Apr. 6, 2016]
5-3 Discounts, expenses, and premiums on debt.
[42 FR 35017, July 7, 1977, as amended at 52 FR 4325, Feb. 11, 1987; 81 FR 19908, Apr. 6, 2016]
5-4 Discount, premium, and assessment on capital stock.
5-5 Joint liabilities. The accounting company shall state as a liability in its balance sheet the difference between the total par value of securities jointly or severally issued by it and others and the portion of such liability which, under the joint arrangement, it is expected will be liquidated by the other party or parties to the joint arrangement. The amount of the jointly or severally issued securities expected to be liquidated by the other party or parties shall be shown as a contingent liability in accordance with instruction 5-6 pertaining to contingent assets and liabilities.
5-6 Contingencies.
[42 FR 35017, July 7, 1977, as amended at 52 FR 4326, Feb. 11, 1987]
5-7 Long-term obligations. Commitments under unconditional purchase obligations associated with suppliers' financing arrangements and future payments on long-term borrowings and redeemable stock shall be disclosed in accordance with generally accepted accounting principles. Such disclosures shall not preclude accounting recognition if the substance of a financing arrangement is the acquisition of an asset or incurrence of a liability.
[47 FR 4266, Jan. 29, 1982, as amended at 52 FR 4321, Feb. 11, 1987]
INSTRUCTIONS FOR CLEARING ACCOUNTS
6-1 Items to be charged. In recognition of the fact that certain expenditures incident to the construction and the operation of property are not chargeable directly to any particular property investment or expense account, clearing accounts have been provided for the purpose of securing an equitable distribution of such items to the proper primary accounts.
6-2 Material and stationery store expenses. (a) To clearing accounts called Material store expenses and Stationery store expenses shall be charged expenses in connection with purchasing, handling and storing material and stationery in and distributing it from the company's storehouses. Including the pay of officers and employees in the purchasing and store departments and their traveling, office, and other expenses; also expenses, including wages, fuel, and supplies, of operating switching locomotives when exclusively assigned to the service of switching at material storehouses. (Expenses of incidental switching at material yards by locomotives in regular switching service shall be charged to the appropriate transportation accounts.) The pay and expenses of men employed in purchasing or inspecting a single class of material, such as ties, shall be added as store expenses to the cost of that particular material.
6-3 Shop expenses. (a) To a clearing account entitled Shop expenses shall be charged items of expense at shops, enginehouses, repair tracks, and other places where mechanical work is performed, not assignable directly to specific accounts. Such expenses shall be apportioned among the various accounts affected. The basis of distribution shall be the relative proportion which the total amount of charges to Shop expenses bears to the total of the directly distributed labor. To avoid monthly fluctuations in the ratio of shop expenses to the total of distributed labor, carriers are permitted to make the monthly apportionment on the basis of a percentage of the distributed labor, provided the shop expense account is adjusted and closed out at the end of the year.
6-4 Gravel and sand pits and quarries. (a) When a gravel or sand pit or quarry is opened for operations likely to extend over a long period, an account shall be set up designated, Operations of gravel pit at _______, or Operations of quarry at ____, as the case may be. To this account shall be charged cost of the land in excess of its estimated value after the gravel, sand, or stone has been removed (credit to the property account in which the cost of the land is included); payments for right to enter upon and remove ballast from land not owned by the carrier; cost of sinking test holes; and costs preparatory to opening the pit or quarry. To this account shall be charged also the cost, in excess of the estimated salvage value, of rails and fastenings, ties, other material and labor used in constructing tracks to and in the gravel pit or quarry (the estimated salvage being carried in an appropriate suspense account); cost of labor and train service employed in producing, quarrying, and loading ballast, including the cost of operation, repairs, and depreciation of power shovels and other machines and machinery; pay and expenses of watchmen; cost of explosives and hand tools, and miscellaneous expenses; and cost of installing, operating and maintaining signals and interlockers at gravel pits.
6-5 Power plant operations.
PROPERTY ACCOUNTS
Road
0 Road.
The several primary accounts included in this general account are designed to show the cost of land and road property owned by the carrier and devoted to transportation service.
2 Land for transportation purposes.
This account shall include the cost of land of necessary width acquired for roadway; the cost of land for station, office, shop, and other grounds; for ingress to or egress from such grounds; for borrow pits, waste banks, snow fences, sand fences, and other railway appurtenances; and for storage of material adjoining the right-of-way; the cost of land for wharves and docks and the cost of riparian or water rights necessary therefor; the cost of removing from the right-of-way and locating elsewhere the property of others, and the cost of the necessary land for relocation of the property, when such costs are assumed by the accounting carrier.
The carrier's records shall be kept in such manner as to show separately the cost of land purchased. Proceeds from the sale of timber or of improvements purchased with right-of-way, less any cost of removal, shall be credited to this account.
ITEMS OF EXPENSE
Abstracts.
Appraisals.
Arbitrators in condemnation cases.
Commissions paid to others.
Condemnation expenses, including court costs and special counsel fees.
Damages to property of others.
Deferred payments for right-of-way.
Ditches for waterways when part of consideration.
Judgments and decreed costs to clear or defend titles.
Notarial fees.
Plats.
Premiums on condemnation bonds.
Recording deeds.
Payments for relinquishment of cattle passes and other rights.
Removal and relocation of buildings and other structures not purchased.
Rent of land when part of consideration for purchase.
Right-of-way agents' compensation (engaged solely in acquiring right of way).
Taxes accrued and assumed at time of purchase.
NOTE A: The cost of land acquired in excess of that necessary for transportation operations shall be included in balance sheet account 737, ýProperty used in other than carrier operations.ý When the purchase of land acquired for transportation operations involves land not used for such purposes, the charges to this account shall be based upon the estimated cost of only that portion which is used for such purposes, and the cost of the remaining land shall be included in account 737, ýProperty used in other than carrier operations.ý Only the actual cost borne by the carrier for right-of-way and other lands acquired through vacation of streets and highways shall be included in this account. No donation should be considered as involved in the acquisition of such property.
NOTE B: Amounts paid for options to purchase land for use in transportation operations shall be charged to account 743, ýOther deferred debits.ý If the carrier subsequently purchases the land, the amount of the option payment shall be transferred to this account. If the carrier does not acquire the land and forfeits the option paid, the amount shall be charged to account 551, ýMiscellaneous income charges.ý
3 Grading.
DETAILS OF ROADBED AND ITEMS OF EXPENSE
Advertising for contractors' bids.
Berm ditches.
Blasting.
Breakwaters.
Bulkheading.
Clearing land.
Cribbing.
Dikes (including those of earthen construction which are intended to function indefinitely).
Ditches (not required by right-of-way agreement).
Dressing slopes.
Excavation for conversion of tunnels into open cuts.
Filling bridges, trestles, and culverts.
Grading outfits.
Grubbing land.
Material taken from borrow pits.
New channels for streams.
Operations of steam shovels.
Payments for privilege of wasting material on the property of others.
Payments for waste banks off the right-of-way.
Retaining walls.
Revetments.
Riprap.
Spoil banks.
Temporary trestles for fills.
Tools for grading.
Wing dams.
[42 FR 35017, July 7, 1977, as amended at 49 FR 2255, Jan. 19, 1984]
4 Other right-of-way expenditures.
This account shall include the cost (in excess of cost of railway facilities installed, if any) actually borne by the carrier of improvement projects (other than public improvement projects), such as the construction of canals, farm and other private passes, pipe lines, drains, and other facilities across the carrier's right-of-way.
5 Tunnels and subways.
This account shall include the cost of tunnels and subways for the passage of trains, including apparatus for ventilating and lighting and safety devices therein, other than signals.
NOTE A: The cost of tracks, including guard rails, in tunnels shall not be charged to this account.
NOTE B: Station subways not highway crossings are includible in account 16, ýStation and office buildings.ý
NOTE C: When a tunnel is converted into an open cut, the ledger value of the tunnel shall be credited to this account. The service value of the tunnel shall be charged to account 735, ýAccumulated depreciation; Road and equipment property.ý
[42 FR 35017, July 7, 1977, as amended at 48 FR 7183, Feb. 18, 1983]
6 Bridges, trestles, and culverts.
This account shall include the cost of the substructure and superstructure of bridges, trestles, and culverts which carry the tracks of the carrier over water-courses, ravines, public and private highways, and other railways.
DETAILS OF BRIDGE STRUCTURES
Abutments.
Bridge signs.
Cofferdams.
Concrete and masonry ends for culvert.
Cribs.
Decking, including gravel for fire protection.
Dike protection.
Drainage systems.
Draw protection.
Drawbridge engines and machinery.
False work.
Guard timbers.
Ice breakers.
Painting (except repainting).
Pier protection.
Piers and foundations.
Pipe culverts.
Retaining walls.
Riprap around abutments.
Riprap at culverts ends.
Supports.
Water channels.
Waterproofing.
Wind dams.
Wing walls.
NOTE A: When a part or the entire structure of a bridge or trestle is converted, by filling, into an earth embankment, the ledger value of the structure, or of the portion thereof filled, shall be credited to this account. In case the bridge or trestle is used in lieu of a temporary trestle for the purpose of filling, the estimated cost of such temporary trestle shall be charged to account 3, ýGrading.ý The ledger value of the structure or portion thereof, filled, less the value of the salvage and the estimated cost of trestle charged to account 3 shall be charged to account 735, ýAccumulated depreciation; Road and equipment property.ý
NOTE B: The cost of bridges to carry the carrier's tracks over undergrade crossings, including the necessary piers and abutments to sustain them, shall be included in this account.
7 Elevated structures.
This account shall include the cost of elevated structures and foundations of elevated railway systems. This account is applicable to structures other than earthwork, which are for the purpose of elevating tracks above the grade of streets, and which are not properly classifiable as bridges or trestles.
NOTE: The cost of stations and other structures built on elevated structures shall be accounted for according to the class of the structure and not in this account.
8 Ties.
NOTE: The cost of ties used in the construction of car floats shall be included in the cost of such floating equipment, and the cost of ties used in the construction of temporary tracks, such as gravel-pit and quarry tracks, shall be included in the appropriate clearing accounts.
NOTE: Respacing crossties is to be considered maintenance and expense.
[48 FR 7183, Feb. 18, 1983]
9 Rails and other track material.
ITEMS OF OTHER TRACK MATERIAL
Angle bars.
Anticreepers.
Bumping posts.
Compromise joints.
Connecting rods.
Crossings, including foundations or bases.
Derails.
Frog blocking.
Frogs.
Guard-rail blocking.
Guard-rail clamps.
Guard-rail fasteners.
Guard rails, switch and other.
Main rods.
Nut locks.
Nuts.
Offset bars.
Rail braces.
Rail chairs.
Rail clips.
Rail joints.
Rail rests.
Rail shims.
Rail splices.
Splice bars.
Step chairs.
Switch chairs.
Switch crossings.
Switch lamps.
Switch locks and keys.
Switch points.
Switch stands.
Switch targets.
Switches.
Tie plates.
Tie plugs.
Tie rods.
Track bolts.
Track insulators.
Track spikes.
NOTE A: The cost of rails and other track material used in the construction of car floats shall be included in the cost of such floating equipment and the cost of rails and other track material used in the construction of temporary tracks, such as gravel-pit and quarry tracks, shall be included in the appropriate clearing accounts.
NOTE B: The following activities are considered as maintenance and should be expensed accordingly.
ý Rail flaw detection
ý Track inspection
ý Shifting of existing track
ý Removing weeds in track
ý Transposing rail
ý Restoring chipped and battered rail ends by welding and/or by rail grinding train or other such equipment.
ý Gauging track
ý Loading scrap track materials
ý Lubricating rail
ý Tightening bolts
ý Resetting spikes and rail anchors in existing track
ý Any other maintenance work not involving the placement of track material
[48 FR 7183, Feb. 18, 1983, as amended at 49 FR 2255, Jan. 19, 1984; 52 FR 4326, Feb. 11, 1987]
11 Ballast.
NOTE A: The cost of ballast used in the construction of temporary tracks, such as gravel-pit and quarry tracks, shall be included in the appropriate clearing accounts.
NOTE B: Earth placed to form a crown in the middle of the track is not considered as ballast.
NOTE C: The cost of ballast material placed on the decking of bridges solely for fire-protected purposes shall be included in account 6, ýBridges, trestles and culverts.ý
NOTE D: Surfacing (surface correction of existing ballast) is to be considered maintenance and expensed.
[48 FR 7183, Feb. 18, 1983, as amended at 49 FR 2255, Jan. 19, 1984]
13 Fences, snowsheds, and signs.
This account shall include:
SIGN ITEMS
Boundary signs.
Bridge-caution signs.
Crossing signs.
Curve and elevation markers.
Division-limit signs.
Mileposts.
Monuments.
Safety-first signs at crossings.
Section-limit signs.
Slow or stop signs.
Tunnel-caution signs.
Water-station signs.
Whistle signs.
Yard-limit signs.
NOTE A: The cost of fences (other than right-of-way boundary fences) around stockyards, fuel and water stations, and other building sites, shall be charged to the accounts appropriate for the cost of the structures.
NOTE B: The cost of signs for identifying bridges, signals, stations, and other structures shall be included in the account appropriate for the cost of the structures.
NOTE C: The cost of crossing signals, including crossing gates, shall be included in account 27, ýSignals and interlockers.ý
NOTE D: This account shall also include the cost of replacing units of such property or substantial parts of fences or snowsheds the original cost of which are charged to this account.
16 Station and office buildings.
This account shall include the cost of station and general office structures, their fixtures, appurtenances, and furniture necessary to equip the buildings ready for use.
STATION AND OFFICE STRUCTURES AND DETAILS
Breakwaters for protection of buildings.
Buildings and rooms for trainmen.
Buildings on piers.
Coal transferring machinery (not on coal and ore wharves).
Coal trestles (not at fuel stations).
Drainage and sewerage systems.
Elevators and machinery.
Fences.
Freight cranes and derricks.
Freight handling machinery.
Gas-supply systems.
General office buildings.
Grain elevators and warehouses.
Heating plants.
Hoisting engines, for handling freight.
Lighting plants.
Ore-transferring machinery.
Pavement within ground limits.
Platforms, passengers, including planking between tracks.
Power distribution systems, interior.
Sidewalks.
Station footbridges (not highway crossings).
Station intertrack fences.
Telegraph offices.
Track scales.
Water-supply systems.
Yard offices.
NOTE A: Office buildings used exclusively in connection with maintenance of way shall be included in account 17, ýRoadway buildings.ý Those used exclusively in connection with maintenance of equipment shall be included in account 20, ýShops and enginehouses.ý
NOTE B: The cost of grading and preparing grounds both before and after the construction of station buildings, the cost of constructing sidewalks, driveways, and fences thereon, and the cost of permanent water rights shall be included in the cost of the buildings. The fees and expenses of architects employed to design or supervise the construction in the buildings shall also be included in the cost of the buildings. However, the cost of restoring the grounds after addition and betterment work shall be included in the appropriate operating expense accounts.
[42 FR 35017, July 7, 1977, as amended at 52 FR 4326, Feb. 11, 1987]
17 Roadway buildings.
This account shall include the cost of roadway shops and other roadway buildings, including drainage, water, gas, and sewer pipes and connections; and all machinery, fixtures, and furniture to equip the building ready for use.
LIST OF ROADWAY BUILDINGS
Breakwaters for protection of buildings.
Carpenters shops.
Fire-engine houses.
Frog shops for repair of track material.
Hand-car houses.
Lighting plants.
Lumber sheds.
Planning mills.
Rail reclamation plant.
Rail shops for repair of track material.
Rail welding plant.
Repair shops.
Scrap bins.
Section dwelling houses.
Tool houses.
NOTE: The cost of grading and preparing grounds both before and after the construction of roadway buildings, the cost of constructing sidewalks, driveways, and fences thereon, and the cost of permanent water rights, shall be included in the cost of the buildings. The fees and expenses of architects, employed to design or supervise the construction of the buildings, shall also be included in the cost of the buildings. However, the cost of restoring the grounds after addition and betterment work shall be included in the appropriate operating expense accounts.
18 Water stations.
This account shall include the cost of structures, facilities, and appliances necessary to equip for service, stations for supplying water. The cost of analyses of water preliminary to the establishment of water stations shall be included in this account.
WATER STATION STRUCTURES AND DETAILS
Boilers.
Breakwaters for protection of buildings.
Buildings on piers.
Cisterns and dams.
Fences.
Pump houses.
Purifying plants.
Reservoirs and wells.
Settling basins.
Stationary engines.
Steam pipes.
Tanks and foundations.
Water pipe lines.
Water-treating plants.
NOTE A: The cost of water stations used solely for supplying water to shops, power plants, stations, hotels, tenement houses, or section houses shall be charged to the appropriate accounts relating to the property so supplied.
NOTE B: The cost of a temporary water station established only for use during the construction period shall be included in the primary accounts to which is charged the cost of the work in connection with which the water station is used.
NOTE C: The cost of grading and preparing grounds both before and after the construction of water station buildings, the cost of constructing sidewalks, driveways, and fences thereon, and the cost of permanent water rights shall be included in the cost of the buildings. The fees and expenses of architects employed to design or supervise the construction of the buildings shall also be included in the cost of the buildings. However, the cost of restoring the grounds after addition and betterment work shall be included in the appropriate operating expense accounts.
19 Fuel stations.
This account shall include the cost of structures, facilities other than tracks, and appliances necessary to equip for service, stations for supplying fuel to locomotives and floating equipment.
FUEL STATION STRUCTURES AND DETAILS
Breakwaters for protection of buildings.
Buildings on piers.
Dumping machinery.
Elevating machinery.
Fences.
Fuel houses or stations.
Fuel-oil plants, pumps, and tanks.
Fuel platforms on wharves.
Stationary engines.
Weighing apparatus.
NOTE A: The cost of fuel stations, coal houses, etc., used solely for supplying fuel to shops, power plants, stations, hotels, tenement houses, or section houses shall be charged to the appropriate accounts relating to the property so supplied.
NOTE B: The cost of a temporary fuel station established only for use during the construction period shall be allocated to the primary accounts charged with the construction costs.
NOTE C: The cost of grading and preparing grounds both before and after the construction of fuel station buildings, the cost of constructing sidewalks, driveways, and fences thereon, and the cost of permanent water rights shall be included in the cost of the buildings. The fees and expenses of architects employed to design or supervise the construction of the buildings shall also be included in the cost of the buildings. However, the cost of restoring the grounds after addition and betterment work shall be included in the appropriate operating expense accounts.
20 Shops and enginehouses.
This account shall include the cost of buildings to be used as shops and enginehouses and storehouses for material for maintenance of equipment; foundations, except those special to particular machines and other apparatus; furniture and fixtures other than equipment chargeable to account 44, Shop machinery; drainage, sewerage, and water supply systems; and plants for heat and light.
SHOP AND ENGINEHOUSE STRUCTURES AND DETAILS
Air-compressor houses.
Bins for material.
Blacksmith shops.
Breakwaters for protection of buildings.
Buildings on piers.
Car sheds and shops.
Carpenter shops.
Electric-power distribution systems within buildings.
Enginehouses.
Fire engine houses.
Footbridges (not public highways).
Foundries and machine shops.
Gas-compressor houses.
Heating and lighting plants.
Laboratories.
Lumber sheds.
Material and supply truck tracks.
Motor-crane tracks.
Offices, shop.
Paint shops.
Pipe lines, air, and heat.
Pipe lines, gas, interior.
Planning mills and repair shops.
Platforms, shop and yard.
Scale houses and scales.
Scrap bins.
Sidewalks.
Steam-distribution systems, interior.
Storehouses.
Tanks, gas, and oil.
Test rooms.
Turntables.
Upholstering shops.
Warehouses.
NOTE A: The cost of distinct power plant buildings for shop purposes shall be included in account 29, ýPower plants.ý The cost of distribution systems leading from such power plants to shops shall be included in account 31, ýPower-transmission systems.ý
NOTE B: The cost of grading and preparing grounds both before and after the construction of shop buildings, the cost of constructing sidewalks, driveways, and fences thereon, and the costs of permanent water rights shall be included in the costs of the buildings. The fees and expenses of architects employed to design or supervise the construction of the buildings shall also be included in the cost of the buildings. However, the cost of restoring the grounds after addition and betterment work shall be included in the appropriate operating expense accounts.
NOTE C: The cost of shop buildings devoted solely to the maintenance of way and structures shall be included in account 17, "Roadway buildings."
22 Storage warehouses.
This account shall include the cost of storage warehouses, including machinery and fixtures therein. The buildings herein referred to are not the ordinary freight warehouses or stations where freight is received for shipment, etc., but warehouses in which merchandise is stored and which the railway companies operate as storage warehouses.
NOTE A: The cost of grading and preparing grounds both before and after the construction of storage warehouse buildings, the cost of constructing sidewalks, driveways, and fences thereon, and the cost of permanent water rights shall be included in the cost of the buildings. The fees and expenses of architects employed to design or supervise the construction of the buildings shall also be included in the cost of buildings. However, the cost of restoring the grounds after addition and betterment work shall be included in the appropriate operating expense accounts.
NOTE B: The cost of warehouses leased to noncarriers shall be charged to account 737, ýProperty used in other than carrier operations.ý
23 Wharves and docks.
This account shall include the cost of wharves, docks, dry docks, slips, float bridges, and other landings for vessels, including the cost of necessary dredging and the cost of float-bridge machinery; also the cost of piling, pile protection, cribs, cofferdams, walls, and other necessary devices and apparatus for the operation or protection of wharves and docks.
DETAILS OF WHARVES AND DOCKS
Bridge pontoons.
Bulkheads.
Caissons and cribwork.
Dry docks.
Ferry-bridge machinery.
Ferry bridges.
Ferry slips.
Jetties and inclines.
Transfer-bridge machinery.
Transfer bridges.
NOTE A: The cost of coal and ore wharves and docks shall be included in account 24, ýCoal and ore wharves.ý
NOTE B: The cost of the land on which wharves are built and cost of riparian or water rights for wharves and docks shall be charged to account 2, ýLand for transportation purposes.ý
NOTE C: The cost of buildings located on wharves shall be included in the accounts appropriate for the class of buildings.
NOTE D: The cost of grading and preparing grounds both before and after the construction of wharves (other than coal and ore wharves), the cost of constructing sidewalks, driveways, and fences thereon, and the cost of permanent water rights shall be included in the cost of the wharves. However, the cost of restoring the grounds after addition and betterment work shall be included in the appropriate operating expense accounts.
24 Coal and ore wharves.
This account shall include the cost of wharves and docks for the transfer, treatment, blending, or storage of coal or ore, including the cost of necessary dredging and of conveyors, machinery, and fixtures.
NOTE A: The structures referred to in the account do not include small transfer or storage trestles or wharves at stations where coal is stored or delivered, such trestles being classed as station buildings.
NOTE B: The cost of grading and preparing grounds both before and after the construction of coal and ore wharves, the cost of constructing sidewalks, driveways, and fences thereon, and the cost of permanent water rights shall be included in the cost of the wharves. The fees and expenses of architects employed to design or supervise the construction of whaves shall also be included in the cost of the wharves. However, the cost of restoring the grounds after addition and betterment work shall be included in the appropriate operating expense accounts.
25 TOFC/COFC terminals.
This account shall include the cost of structures, fixtures, machinery and appurtenances comprising terminals used for loading and unloading trailers and containers on and from flat cars.
TOFC/COFC TERMINAL STRUCTURES AND DETAILS
Cranes and hoists, including related machinery and appurtenances.
Drainage and sewerage.
Fences.
Grading and preparing grounds for TOFC/COFC terminals.
Offices, TOFC/COFC terminal.
Lighting system.
Platforms, ramps and appurtenances.
Power distribution systems.
Sidewalks, pavements and driveways on terminal grounds.
Terminal trucks and tractors.
NOTE A: ýTrailer,ý as used in the text and elsewhere in this system of accounts unless otherwise indicated in the context, means trailer bodies used in TOFC/COFC service which are permanently mounted on running gear. ýContainersý means trailer bodies used in TOFC/COFC service which are not permanently mounted on wheels or chassis, but are separated from such running gear before being loaded on flat cars.
NOTE B: The cost of grading and preparing grounds both before and after the construction of TOFC/COFC terminals, the cost of constructing sidewalks, driveways, and fences thereon, and the cost of permanent water rights shall be included in the cost of the buildings. The fees and expenses of architects employed to design or supervise the construction of the buildings shall also be included in the cost of the buildings. However, the cost of restoring the grounds after addition and betterment work shall be included in the appropriate operating expense accounts.
26 Communication systems.
This account shall include the cost of telegraph, telephone, radio, radar, inductive train communication, and other communication systems, including terminal equipment.
DETAILS OF TELEGRAPH AND TELEPHONE TERMINAL EQUIPMENT
Batteries.
Cables and wires, interior.
Carrier terminating equipment.
Conduits, interior.
Connecting wires.
Current-controlling instruments.
Electric generators and motors.
Electric meters.
Engines, stationary.
Fuses and mechanical protectors.
Rectifiers.
Rheostats.
Sending and receiving instruments.
Switchboards.
Telegraph repeaters.
Telephone repeaters.
Teletypewriters.
Testing outfits.
Transformers.
DETAILS OF TELEGRAPH AND TELEPHONE OUTSIDE PLANT
Aerial attachments.
Braces.
Brackets.
Cable boxes and appurtenances.
Cable and wires, aerial.
Conduits and appurtenances.
Cross arms.
Gas and associated facilities for cables.
Guy stubs.
Guy wires.
Insulators.
Load coils.
Submarine cables and connections.
Telephone pole boxes.
Towers.
Underground cables and connections.
DETAILS OF RADIO, RADAR, AND INDUCTIVE TRAIN COMMUNICATION EQUIPMENT
Aerials or antenna, and attachments.
Buildings or towers used exclusively for wireless.
Control units.
Power generating, converting, or supply equipment.
Radar console and associated equipment.
Roadside or office equipment for all wireless systems operated on special channels between train and train, train and tower or office, or between ship and shore.
Specialized testing and repair equipment.
Transmitters and receivers, including mobile units.
NOTE A: Radio, radar or trainphone equipment (except portable apparatus) which is permanently attached to locomotives, cars, work equipment, or other rolling stock or floating equipment shall be included in the same accounts as the equipment on which installed. Wireless sets for instruction, advertising, or entertainment shall be included in the same accounts as the building in which located.
NOTE B: Communication systems of limited extent, not connected with other systems used for special purposes and usually installed within a single building, group of buildings, or within the limits of a station or shop layout or yard, shall be included in the same account as the building in which located or in the account appropriate for the service with which associated.
ITEMS
Buzzers, bells, dictaphone or other interoffice communication systems in an office or group of buildings.
Loud speakers, bells, or whistles in shop and other yards.
Loud speakers, public address devices, press button control lights, telautograph or other systems in stations or on platforms.
Whistles, klaxons, or horns operated from signals towers.
NOTE C: Test sets shall be classified as tools and included in the account appropriate for their use.
27 Signals and interlockers.
This account shall include the cost of interlocking and other signals apparatus for governing the movements of locomotives, cars, and trains, and for the protection of traffic at crossings, including towers and other buildings, furniture, fixtures, and machinery in connection therewith; roadway installations for train control and remote control including the cost of the initial tests of such installation; also the cost of buildings and machinery of power plants used primarily for the production of power for the operation of signals and interlockers.
ITEMS
Automatic-train control devices other than on equipment.
Call-bell systems along track to call in flagmen.
Call boxes, electric.
Car-retarder systems.
Centralized traffic control.
Crossing flasher-light signals.
Crossing gates, highway and railway.
Crossing signals bells.
Crossing warning signals.
Interlocker buildings and machinery.
Power apparatus primarily for the operation of signals and interlockers.
Power-distribution lines primarily for the operation of signals and interlockers.
Signal buildings.
Signal machinery, poles and foundations.
Train-order signals.
NOTE A: When signal or interlocking apparatus is located in a station building, only the cost of the signal or interlocking apparatus shall be charged to this account. The entire cost of the building shall be included in account 16, ýStation and office buildings.ý
NOTE B: The cost of track material, such as switches, special rail braces, special roads, special track fastenings, split rails, derails, derail stands, and frogs, used in connection with interlockers, shall be included in account 9, ýRail and other track material.ý
NOTE C: When derails are arranged so as to be thrown from switch stands, the cost of labor expended in the installation of the connections between the switch stand and derail and the devices for throwing the derail shall be included in account 9, ýRail and other track material.ý The cost of the material shall be included in account 9, ýRail and other track material.ý
NOTE D: The cost of grading and preparing grounds both before and after the construction of signal and interlocker buildings, the cost of constructing sidewalks, driveways, and fences thereon, and the cost of permanent water rights shall be included in the cost of the buildings. The fees and expenses of architects employed to design or supervise the construction of the buildings shall also be included in the cost of the buildings. However, the cost of restoring the grounds after addition and betterment work shall be included in the appropriate operating expense accounts.
[42 FR 35017, July 7, 1977, as amended at 52 FR 4326, Feb. 11, 1987]
29 Power plants.
This account shall include the cost of power-plant and substation buildings (housing machinery provided for in account 45, ýPower-plant machineryý); all foundations other than those special to particular machines and apparatus; and also dams, canals, pipe lines, and accessories devoted to the utilization of water for power. Gas and sewer pipes and their connections, fixtures (including wiring) for lighting and heating, and furniture and miscellaneous fixtures shall be considered as a part of the power-plant buildings.
POWER-PLANT STRUCTURE ITEMS
Buildings.
Coal bunkers, pockets and trestles.
Fences (other than right-of-way boundary fences).
Fixtures for lighting (including wiring) and heating power-plant buildings.
Foundations (except special foundations for machines and other apparatus).
Fuel-oil tanks.
Furniture.
Hose and appliances for protecting buildings against fire.
Pavement within ground limits.
Permanent rights in water supply.
Platforms.
Smoke stacks and chimneys and their foundations when distinct from and not resting on boilers.
Water, sewer, gas, and drainage, pipes and connections.
Wells (but not pumps).
DAM, CANAL, AND PIPE-LINE ITEMS
Aqueducts.
Bridges.
Fences (other than right-of-way boundary fences).
Footbridges.
Reservoirs.
Roadways.
Sluices.
Valves.
Water rights.
NOTE A: The cost of power-plant machinery, including stacks resting on boilers, and special foundations for machines, shall be included in account 45, ýPower-plant machinery.ý
NOTE B: The cost of the buildings and the power machinery and other apparatus of plants used primarily for operating signals and interlockers shall be included in account 27, ýSignals and interlockers.ý
NOTE C: Investment in buildings and machinery of detached plants for furnishing power both for operating purposes and for sale shall be included in this account and in account 45, ýPower-plant machinery,ý respectively. When plants are intended and used primarily for generating power for sale to other than common carriers, the investment shall be included in account 737. ýProperty used in other than carrier operations.ý
31 Power-transmission systems.
This account shall include the cost of systems for conveying electricity, steam, and compressed air from producing plants to place or building where used; also the cost of conduits and of poles, cross arms, insulator pins, brackets, and other pole fixtures, and of other structures for power-transmission and distribution systems, including those for electric railway operation, and lighting systems for general lighting purposes.
POWER-TRANSMISSION SYSTEM ITEMS
Air pipe-line in car yards.
Compressed air pipe-lines.
Compressed air storage tanks (not at power houses or shops).
Cut-outs (not at power houses and substations).
Overhead trolley wires.
Rail-insulating devices.
Steam-heating pipe-lines in car yards.
Switchboards (not at power houses and substations).
Third-rail insulation and protection.
Transformers (not at power houses and substations).
Underground power tubes.
POLE-LINE AND CONDUIT ITEMS
Braces and other support for holding poles in position.
Brackets, cross arms, and other pole fixtures.
Conduits for wires and cables.
Cutting and trimming trees.
Guy stubs and wires.
Manholes.
Poles and towers.
Sewer traps.
Stenciling or painting letters or numbers on poles.
NOTE A: The cost of wire and pipe-distribution systems located within shop buildings and in stations and office buildings shall be included in the cost of the buildings, except that lateral service lines to equipment-shop machines shall be included in account 44, ýShop machinery.ý The cost of distribution systems used primarily for operating signals and interlockers shall be included in account 27, ýSignals and interlockers.ý
NOTE B: The cost of conduits and of poles and fixtures for telegraph and telephone, or signal lines shall be included in account 26, ýCommunication systems,ý or account 27, ýSignals and interlockers,ý as appropriate. The cost of poles and conduits used for telegraph and telephone or signal lines and for power-distribution lines shall be included in the account appropriate according to their predominant use.
35 Miscellaneous structures.
This account shall include the cost of all permanent structures not provided for elsewhere, including all fixtures and furniture to equip them for use.
MISCELLANEOUS STRUCTURES ITEMS
Floodlight tower installations in yards.
Grain elevators where grain is stored for owners.
Storehouses for general purpose materials and supplies.
NOTE A: Small storage elevators at way stations where grain is received for shipment are classed as station buildings.
NOTE B: The cost of grading and preparing grounds both before and after the construction of miscellaneous structures and the cost of constructing sidewalks, driveways, and fences thereon, shall be included in the cost of the structures. The fees and expenses of architects employed to design or supervise the construction of the buildings shall also be included in the cost of the structures. However, the cost of restoring the grounds after addition and betterment work shall be included in the appropriate operating expense accounts.
37 Roadway machines.
This account shall include the cost of the initial outfit of roadway machines provided for the maintenance of roadway and structures at the time the road is opened for commercial traffic, and the cost of additional roadway machines acquired subsequently. This account shall also include the cost of on and/or off-track automotive vehicles, permanently equipped with special-purpose machinery such as hydraulic cranes, derricks, ditching apparatus, pile-driving equipment, and similar machines listed below, and used exclusively in maintenance of way and structures.
LIST OF ROADWAY MACHINES
Adzers.
Anchor applicators.
Ballast regulators.
Cars, lever.
Cars, motor inspection.
Cars, push.
Cars (small), crane, for supply yards and general use.
Concrete mixers.
Ditching machines.
Dredging machines.
Engines, portable.
Grading outfits.
Hydraulic outfits.
Jacks, hydraulic.
Pile drivers.
Plows, unloading.
Rail grinders.
Rail unloaders.
Rock crushers.
Scarifier-inserters.
Spike drivers.
Spike pullers.
Tie tampers.
Timber trucks.
Trackliners.
NOTE A: When an important addition and betterment project or the construction of a new line necessitates the purchase of roadway machines to be used exclusively thereon, the cost shall be included in the accounts to which the cost of the work is charged. The amount realized from any subsequent sale, or the appraised value of the machines retained after the completion of the special work for which they were purchased, shall be credited to the accounts charged with the cost thereof. The appraised value of such machines retained shall be debited to this account and thereafter considered as the cost of such property.
NOTE B: The cost of machines for the equipment of roadway shops shall be included in account 17, ýRoadway buildings.ý
NOTE C: The cost of roadway machines, such as pile drivers, log loaders, hoist engines, and concrete mixers, when permanently mounted for movement on the carrier's tracks, shall be included in account 57, ýWork equipment.ý
39 Public improvements; construction.
This account shall include amounts assessed on carrier property by governmental authority (by mutual agreement or otherwise) to cover the cost of constructing public improvements, when such assessments are made against property within defined areas of taxing districts. The account also shall include carrier's portion of the cost of public improvements constructed under governmental requirements. (See instruction 2-17.) The entire amount of each assessment and other liabilities for public improvements shall be included in this account as soon as the amounts are determined.
ITEMS
Cost of land outside carrier's right-of-way to provide for the relocation of streets or highways or providing slopes therefor.
Cost of removal and relocation of buildings and other structures in connection with the construction of streets and highways.
Curbing streets and highways.
Damage to property of others when incidental to highway construction.
Drainage systems.
EngineeringýWhen such costs apply to items chargeable to this account.
Flood protection.
Grading streets and highways.
Guttering streets and highways.
Irrigation systems.
Levees.
Overhead highway bridges, including approaches.
Paving streets and highways, including such pavings at crossings.
Planking, highway crossings.
Sewer systems.
Sidewalks.
Street-lighting systems.
Water works.
NOTE A: The cost of railway facilities installed in connection with joint public improvement projects if not in excess of total costs borne by the carrier shall be included in accounts other than account 39, ýPublic improvements; construction,ý appropriate for the class of property installed. Any costs borne by the carrier in excess of the cost of railway facilities shall be charged to this account. The carrier shall charge the cost of assessments for public improvements which is borne by joint owner tenants to the appropriate property accounts other than account 39, ýPublic improvements; construction,ý assessments from tenant owners shall be credited to account 795, ýOther capital.ý The owner tenants shall charge their proportionate share of the assessment to account 721, ýInvestments and advances; affiliated companies.ý The carrier shall charge the appropriate property accounts other than the public improvement account for the cost of public improvement assessments borne by nonowner tenants with contra credit to account 38-00-00, ýPurchased servicesýJoint facilityýCredit,ý and the tenants shall charge their proportionate share of the assessments to account 37-00-00, ýPurchased servicesýJoint facilityýDebit.ý
NOTE B: The cost to the carrier of maintaining public improvements shall be included in operating expenses.
NOTE C: Any portion of the cost of public improvements which is included in the general tax levy for a regular taxing district shall be included in the account appropriate for the taxes.
NOTE D: The amount of the deferred payments of assessments for public improvements, if payments are to be made within one year, shall be included in account 763, ýOther current liabilities.ý If the payments are spread over a longer period they shall be credited to account 782, ýOther liabilities.ý The interest paid on such assessments shall be included in account 547, ýInterest on unfunded debt.ý
NOTE E: Interest imposed for failure to pay assessments within the allocated time shall be charged to Account 547, Interest on unfunded debt. Any related penalties shall be charged to Account 551, Miscellaneous income charges.
NOTE F: Assessments on noncarrier property for the cost of constructing public improvements shall be charged to account 737, ýProperty used in other than carrier operations.ý
[42 FR 35017, July 7, 1977, as amended at 52 FR 4326, Feb. 11, 1987]
44 Shop machinery.
This account shall include the cost of machinery and other apparatus in shops and engine houses, including the cost of special foundations and installation and cost of small hand tools necessary first to equip a shop.
LIST OF SHOP MACHINERY
Ash conveyors.
Air compressors.
Belting.
Blowers.
Boilers for furnishing power.
Boring machines.
Cars, motor.
Cars, push.
Cranes.
Drilling machines.
Drop tables.
Forges.
Framing machines.
Furnaces.
Grinding and polishing machines.
Hoists.
Hydraulic jacks.
Lathes.
Lifting magnets.
Metal chimneys.
Milling machines.
Motors.
Pipe cutting and threading machines.
Planers.
Pneumatic hammers.
Power equipment.
Punches.
Riveters.
Saws.
Shafting.
Shapers.
Slotters.
Stationary engines.
Steam hammers.
Vises.
Welding machines.
Woodworking machines.
NOTE A: The cost of power-plant machinery and other apparatus for shop purposes, when located in distinct buildings, shall be included in account 45, ýPower-plant machinery.ý
NOTE B: The cost of foundations other than those special to particular machines and other apparatus shall be included in the cost of the building and not in this account.
45 Power-plant machinery.
This account shall include the cost of machinery and other apparatus in power plants and substations for generating and transforming power used for the operation of trains and cars or to furnish power, heat, and light for stations, shops, and general purposes, and also the cost of foundations special to particular machines or other apparatus including the cost of installation.
ITEMS
Air compressors.
Ash-conveying machinery.
Battery-charging apparatus.
Boiler-room appliances and tools.
Boilers and fittings.
Circuit breakers.
Furnaces.
Ice-manufacturing machinery and apparatus.
Lubricating devices.
Mechanical stokers.
Metal stacks on boilers.
Refrigeratingýmachinery and apparatus.
Rotary converters.
Sewer connection for machinery.
Coal-conveying machinery.
Condensers.
Cranes.
Draft machinery.
Dynamos.
Engine-room appliances and tools.
Feed water heaters.
Special foundations for machines.
Steam-distribution systems within the plant.
Switchboards.
Tanks.
Tractors, trailers, and trucks, permanently assigned to power plants.
Transformers.
Turbines.
Water meters.
Well pumps.
NOTE A: The cost of power machinery and other apparatus installed in a shop as part of the shop equipment shall be included in account 44, ýShop machinery.ý
NOTE B: The cost of power machinery and other apparatus installed in station and office buildings shall be included in account 16, ýStation and office buildings.ý
NOTE C: The cost of buildings and the power machinery and other apparatus of plants used primarily for operating signals and interlockers shall be included in account 27, ýSignals and interlockers.ý
NOTE D: The cost of foundations other than those special to particular machines and other apparatus shall be included in the cost of the building and not in this account.
NOTE E: The cost of machinery and buildings of detached plants for producing power both for operating purposes and for sale shall be included in this account and in account 29, ýPower plants,ý respectively. When plants are intended and used primarily for generating power for sale to noncarriers the investment shall be included in account 737, ýProperty used in other than carrier operations.ý
Equipment
50 Equipment.
The several primary accounts included in this general account are designed to show the cost of the several classes of equipment vehicles and shop and power plant equipment owned by the carrier, or held under equipment trust agreements or other contractual obligation for purchase of the property.
52 Locomotives.
LIST OF APPURTENANCES TO LOCOMOTIVES
Airbrake equipment and hose.
Arm rests.
Brake fixtures.
Cab cushions.
Clocks.
Fire-extinguishing apparatus.
Gongs.
Headlamps.
Metallic packing.
Pneumatic sanding equipment.
Radio equipment, permanently attached.
Seat boxes.
Signal lamps.
Speed recorders.
Steam-gauge lamps.
Steam-heat equipment and hose.
Storm doors.
Tool boxes.
Train-signal equipment and hose.
NOTE: Cars with motor equipment are not to be classed as locomotives.
53 Freight-train cars.
This account shall include the cost of freight-train cars of all classes, such as motor-driven cars, purchased or built by the carrier, including all appurtenances, furniture, and fixtures necessary to equip them for service, and the cost of inspection and transportation charges to the carrier's line.
LIST OF FREIGHT-TRAIN CARS
Automobile.
Ballast (commercial).
Beer.
Box.
Cabin.
Caboose.
Charcoal.
Coal.
Coke.
Dump (commercial).
Express.
Flat.
Fruit.
Furniture.
Gondola.
Gondola (hopper).
Gondola (long).
Hay.
Lime.
Mail.
Oil tank.
Ore.
Logging.
Platform.
Polling.
Poultry.
Produce.
Rack.
Refrigerator.
Stock.
Tank and water (when used as commercial cars).
LIST OF APPURTENANCES TO FREIGHT-TRAIN CARS
Air-brake equipment, including hose.
Cooking equipment and utensils.
Heating units.
Lamps and fixtures.
Loading devices.
Refrigeration units.
Seats.
Speed recorders.
Train-signal equipment, including hose.
Water tanks.
54 Passenger-train cars.
This account shall include the cost of passenger-train cars of all classes, such as motor-driven cars, purchased or built by the carrier, including all appurtenances, furniture, and fixtures necessary to equip them for service, and cost of inspection and transportation charges to the carrier's line.
LIST OF PASSENGER-TRAIN CARS
Automobile.
Baggage.
Baggage-express.
Baggage-mail.
Baggage-mail-express.
Buffet.
Cafe, chair, and club.
Dining.
Library.
Milk.
Observation.
Parlor.
Parlor-baggage.
Passenger.
Passenger-baggage.
Passenger-baggage-mail.
Postal.
Refrigerator-express.
Sleeping.
Smoking.
Tourists.
LIST OF APPURTENANCES TO PASSENGER-TRAIN CARS
Air-brake equipment including hose.
Bedding.
Chairs.
Coat hooks.
Curtains and fixtures.
Cushions.
Electric bells.
Floor coverings.
Heating equipment.
Ice boxes.
Ice tanks.
Kitchen equipment and utensils.
Lighting equipment.
Mail catchers.
Parcel racks.
Ranges and boilers.
Seats.
Speed recorders.
Steam-heat hose.
Table china.
Table glassware.
Table linen.
Table silver.
Toilet equipment.
Train-signal equipment, including hose.
Water tanks.
55 Highway revenue equipment.
LIST OF HIGHWAY REVENUE EQUIPMENT
Bogies.
Buses.
Chassis.
Containers.
Semi-trailers.
Tractors.
Trailers.
Trucks.
LIST OF APPURTENANCES TO HIGHWAY REVENUE EQUIPMENT
Fire extinguishers.
Heating units.
Radio communication equipment.
Refrigeration units.
Rigging equipment.
Road dollies.
Tarpaulins.
NOTE: The cost of trucks and tractors, which are used exclusively at TOFC/COFC terminals for loading and unloading trailers and containers on and from flat cars shall be charged to account 25, ýTOFC/COFC terminals.ý
56 Floating equipment.
This account shall include the cost of marine or floating equipment of all kinds except work equipment, purchased or built by the carrier, including all appurtenances, furniture, and fixtures necessary to equip it for service, and cost of inspection and transportation charges to the carrier's line.
LIST OF FLOATING EQUIPMENT
Barges.
Canal boats.
Car and other floats.
Ferryboats.
Lighters.
Power launches.
Power lighters.
Scows.
Steam boats.
Steamships.
Transfer boats.
Tugboats.
LIST F APPURTENANCES TO FLOATING EQUIPMENT
Anchors.
Barometers.
Beds and bedding.
Binnacle lamps.
Blocks and tackle.
China, crockery, and glassware.
Chronometers.
Compasses.
Desks and furniture.
Engines and foundations.
Fire buckets and extinguishers.
Floor coverings.
Gangplanks.
Heating equipment
Hoisting equipment.
Kitchen equipment.
Life preservers.
Lighting equipment.
Linen.
Logs.
Machinery and foundations.
Masts.
Boilers and foundations.
Cables.
Capstan bars.
Charts.
Pianos and other musical instruments.
Pumps.
Railings.
Rigging.
Scales.
Seats, chairs, and cushions.
Spyglasses and telescopes.
Steam distribution systems.
Steering equipment.
Ticket cases.
Tool boxes and tools.
Tracks on car floats.
Ventilating equipment.
57 Work equipment.
This account shall include the cost of work equipment, including motor-driven equipment, purchased or built by the carrier; cost of appurtenances, furniture, and fixtures necessary to equip it for service; and cost of inspection and transportation charges to the carrier's line.
LIST OF RAIL WORK EQUIPMENT
Air-brake instruction cars.
Ballast cars.
Ballast unloader cars.
Boarding cars.
Bridge cars.
Business cars.
Camp cars.
Cinder cars.
Concrete mixers (mounted).
Derrick cars.
Dirt spreaders (mounted).
Ditching cars.
Dump cars.
Dynamometer cars.
Gas tank cars.
Grading cars.
Gravel cars.
Indicator cars.
Locomotive tanks used permanently as water cars.
Locomotives.
Officers' cars.
Outfit cars.
Painters' cars.
Pay cars.
Pile drivers (mounted).
Rail cars.
Rail saws (mounted).
Salt cars.
Sanding cars.
Scale test cars.
Scraper cars.
Snow dozers.
Snow drags.
Snow plows (moved by but not attached to locomotives).
Sprinkling cars.
Steam shovels.
Steam wrecking derricks.
Supply cars.
Sweeper cars.
Tool cars.
Tool and block cars.
Water cars.
Weed burners (mounted).
Wrecking cars.
LIST OF FLOATING WORK EQUIPMENT
Derricks.
Dredges.
Pile drivers.
58 Miscellaneous equipment.
LIST OF MISCELLANEOUS EQUIPMENT
Airplanes.
Automobiles.
Buses.
Emergency repair vehicles.
Road dollies.
Semi-trailers.
Tractors.
Trailers.
Trucks.
Wreckers.
LIST OF APPURTENANCES TO MISCELLANEOUS EQUIPMENT
Fire extinguisher.
Radio communication equipment.
Rigging equipment.
Tarpaulins.
59 Computer systems and word processing equipment.
This account shall include the cost of mainframe and mini-computers and data processing equipment as well as the cost of word processing equipment that is not dedicated to a particular function. Essentially this account consists of all computer-related equipment that remains under the control of the data processing department. This account shall also include the cost of foundations, power supply, fixtures, appurtenances and other devices to prepare this equipment for use.
ITEMS
Mainframes, Mini-computers, Word processing systems, Printers, Monitors, Modems, Storage devices.
NOTE A: The cost of micro computers, data processing equipment, and word processing equipment which are an integral part of and essential to the operation of a separate facility shall be charged to the appropriate property account for that facility.
NOTE B: Carriers desiring to adopt other methods of accounting for computers and word processing equipment that are considered more suitable for their operational structure shall submit justification and supporting documents to the Board for consideration and decision.
[52 FR 4326, Feb. 11, 1987]
General Expenditures
70 General expenditures.
The primary accounts of this general account are designed to include expenditures made in connection with the acquisition and construction of original road and equipment, and with extension, additions, and betterments to road and equipment property, when such expenditures cannot properly be included in any of the foregoing accounts as a part of the cost of any specific work. When assignable, such expenditures shall be included in the cost of the property for which the expenditures occurred.
76 Interest during construction.
NOTE A: Interest on bonds, notes, or other evidences of indebtedness accruing before the proceeds from the sale of the securities become available for use shall not be included in this account, nor shall there be included any interest accruing after the property with respect to which the proceeds are expended is received or becomes available for use in connection with commercial service.
NOTE B: If securities issued or assumed by the carrier are subsequently sold or exchanged by or for the carrier, the excess of the par value and accrued interest of the securities over the actual money value of the consideration received shall be deemed a discount. In no case (except as provided in the third paragraph of this account) shall discount be included as part of the cost of items included in the accounts prescribed in this classification.
NOTE C: Whenever interest, premium, or discount assignable to the construction period is incurred in connection with an expenditure covered by some specific road and equipment account or accounts, such interest, premium, or discount shall be charged directly to the specific accounts to which it is related. Unless provided for otherwise, interest costs shall be capitalized in accordance with generally accepted accounting principles.
NOTE D: This account shall not include interest during the construction period on the carrier's own funds expended in connection with the acquisition or construction of original road and equipment, extensions, additions, and betterments.
( 5 U.S.C. 553 ; 49 U.S.C. 10321 )
[42 FR 35017, July 7, 1977, as amended at 46 FR 10920, Feb. 5, 1981]
Other Property Accounts
80 Other elements of investment.
NOTE: The amounts attributable to past mergers, consolidations and purchases of property included in this account shall be merged with the adjustment made pursuant to paragraph (a) of this text.
90 Construction in progress.
This account shall include expenditures incurred by the carrier in the process of constructing road and equipment with its own forces or under contract during the period prior to the time property is placed in transportation operations, including cost of materials and supplies located at point of use and of necessary land acquired for such projects. When a project is completed or when a segment of a large project is completed and placed in service, the cost of the completed project or the completed segment thereof shall be transferred to the appropriate road and equipment primary accounts. Separate subaccounts may be maintained for road, equipment, or other classes of expenditures. Expenditures for relatively unimportant projects may be included directly in primary accounts.
RAILWAY OPERATING REVENUE ACCOUNTS
Transportation Revenue Accounts
100 Transportation; rail 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 services rendered in transporting property or persons by rail line. The detail accounts include in this general account series are summarized in account 501, Railway Operating Revenues.
[42 FR 35017, July 7, 1977, as amended at 52 FR 4326, Feb. 11, 1987]
101 Freight.
ITEMS TO BE CREDITED
ITEMS TO BE CHARGED
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, ýGeneralýOther ExpensesýTransportationýYardýFreight,ý 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, ýGeneralýOther ExpensesýTransportationýAdministrative Support.ý
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 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.
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, ýPassenger.ý
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.
102 Passenger.
This account shall include the revenue from transportation of passengers at passenger tariff fares, from the transportation of passengers at special fares as provided by law, and from incidental charges in connection therewith.
ITEMS TO BE CREDITED
ITEMS TO BE CHARGED
NOTE A: Gross receipts from the sale of mileage tickets, and scrip books shall be credited to a suspense account. The suspense account shall be charged and this account credited with the value of coupons as honored, in connection with any of the services provided for in Items To Be Credited.
NOTE B: When a lessee company transports passengers over the tracks of another company under a joint arrangement upon the basis of a proportion of the passenger revenue, it shall include the entire compensation in its passenger 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 joint facility accounts.
NOTE C: Amounts paid for switching empty passenger-train cars other than in connection with loaded movements, shall be charged to account 61-42-XX. GeneralýOther ExpensesýTransportationýYardýPassenger, except that when switched for repairs, the amounts paid shall be included in account 39-25-45, Purchased ServicesýRepairs Billed by OthersýEquipmentýOther Equipment.
NOTE D: Amounts determined to be uncollectible shall be accounted for in accordance with the text of account 63-62-00, GeneralýUncollectible accounts.
103 Passenger-related.
This account shall include the revenue from the transportation of baggage, packages, etc. on passenger trains at other than freight or express tariff rates. This account shall also include the revenue from berth and seat accommodations furnished in sleeping, parlor observation, chair, and other special passenger cars, also the revenue derived from the operation of passenger trains not provided for elsewhere, and dining and buffet service.
The amounts recorded in this account shall not include aid in the form of abatement or forgiveness of taxes, assumption by local governments of station maintenance costs, and other similar special indirect benefits, contributed by governmental agencies.
104 Switching.
NOTE: Penalty switching charges paid by the carrier shall be included in expense account 61-32-XX, GeneralýOther ExpensesýTransportationýYardýFreight.
105 Water transfers.
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.
Joint Facility Revenue Accounts
120 Joint facility.
The primary accounts included in this general account are designed to show the carrier's proportion of revenues collected by others in connection with operation of joint facilities and the amount payable by the carrier to other companies from operation of joint facilities.
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 by 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.
OPERATING EXPENSE ACCOUNTS
SOURCE: 52 FR 4326, Feb. 11, 1987, unless otherwise noted.
INSTRUCTION
TABLE AýCODING STRUCTURE FOR RAILWAY OPERATING EXPENSE ACCOUNTS1
XX-00 | Way and structures XX-10 | Equipment XX-20 | Transportation XX-30, 40, 50 | XX-60 | |||||||||
Control | Running | Switching | Other | Locomotive | Freight cars | Other equipment | Train | Yard | Train and yard common | Specialized SVDS | Administrative support | General and administrative | |
Freight2 | XX-00 | XX-11 | XX-12 | XX-13 | XX-21 | XX-22 | XX-23 | XX-31 | XX-32 | XX-33 | XX-34 | XX-35 | XX-61 |
Personnel | 10-00 | ||||||||||||
Salaries and wages | 11-00 | 311-11 | 311-12 | 311-13 | 311-21 | 311-22 | 11-23 | 311-31 | 311-32 | 311-33 | 311-34 | 311-35 | 311-61 |
Fringe benefits | 12-00 | 12-11 | 12-12 | 12-13 | 12-21 | 12-22 | 12-23 | 12-31 | 12-32 | 12-33 | 12-34 | 12-35 | 12-61 |
Materiel | 20-00 | ||||||||||||
Materiel, tools, supp, fuel, lubricants | 21-00 | 321-11 | 321-12 | 321-13 | 321-21 | 321-22 | 321-23 | 321-31 | 321-32 | 321-33 | 321-34 | 321-35 | 321-61 |
Purchased services | 30-00 | ||||||||||||
Lease rentalsýDR | 31-00 | 31-11 | 31-12 | 31-13 | 31-21 | 31-22 | 31-23 | ||||||
Lease rentalsýCR | 32-00 | 32-11 | 32-12 | 32-13 | 32-21 | 32-22 | 32-23 | ||||||
Jt. Fac. RentýDR | 33-00 | 33-11 | 33-12 | 33-13 | 33-21 | 33-22 | 33-23 | ||||||
Jt. Fac. RentýCR | 34-00 | 34-11 | 34-12 | 34-13 | 34-21 | 34-22 | 34-23 | ||||||
Other rentsýDR | 35-00 | 35-11 | 35-12 | 35-13 | 35-21 | 35-22 | 35-23 | ||||||
Other rentsýCR | 36-00 | 36-11 | 36-12 | 36-13 | 36-21 | 36-22 | 36-23 | ||||||
Jt. facilityýDR | 37-00 | 37-11 | 37-12 | 37-13 | 37-21 | 37-22 | 37-23 | 37-31 | 37-32 | 37-34 | 37-35 | 37-61 | |
Jt. facilityýCR | 38-00 | 38-11 | 38-12 | 38-13 | 38-21 | 38-22 | 38-23 | 38-31 | 38-32 | 38-34 | 38-35 | 38-61 | |
Repairs billed by othersýDR | 39-00 | 339-11 | 339-12 | 339-13 | 339-21 | 339-22 | 339-23 | ||||||
Repairs billed to othersýCR | 40-00 | 340-11 | 340-12 | 340-13 | 340-21 | 340-22 | 340-23 | ||||||
Other purchase services | 41-00 | 341-11 | 341-12 | 341-13 | 341-21 | 341-22 | 341-23 | 341-31 | 341-32 | 341-33 | 341-34 | 341-35 | 341-61 |
Claims and insurance | 50-00 | ||||||||||||
Loss damage claims | 51-00 | 51-31 | 51-32 | 51-33 | 51-34 | ||||||||
Other casualties | 52-00 | 52-11 | 52-12 | 52-13 | 52-21 | 52-22 | 52-23 | 52-31 | 52-32 | 52-34 | 52-35 | 52-61 | |
Insurance | 53-00 | 53-11 | 53-12 | 53-13 | 53-21 | 53-22 | 53-23 | 53-31 | 53-32 | 53-34 | 53-35 | 53-61 | |
General | 60-00 | ||||||||||||
Other expenses | 61-00 | 361-11 | 361-12 | 361-13 | 361-21 | 361-22 | 361-23 | 361-31 | 361-32 | 361-34 | 361-35 | 361-61 | |
Depreciation | 62-00 | 62-11 | 62-12 | 62-13 | 62-21 | 62-22 | 62-23 | ||||||
Uncollectible account | 63-00 | 63-61 | |||||||||||
Property taxes | 64-00 | 64-61 |
1Each operating expense account has a six-digit code divided into three two-digit groups. The first two-digit group denotes the natural expense [see control column], the second group denotes the activity/subactivity for freight, passenger or common service [see Table F]; and the third group signifies applicable function assignment [see Tables B, C, D & E].
2The account numbers shown on this matrix are for freight only. The account numbers for passenger and common are derived by applying the natural expense code (first two digits) to the activity codes shown in Table F. Natural expenses are used only in the same activities as shown for freight.
3Expenses shall be reported by applicable functions [see account text].
TABLE BýFUNCTION CODE USEýWAY AND STRUCTURES
Code | Functions | Running | Switching | Other | ||||||
1F | P | C | F | P | C | F | P | C | ||
ADMINISTRATION | ||||||||||
02 | Track | X | X | X | ||||||
03 | Bridges and buildings | X | X | X | ||||||
04 | Signals | X | X | X | ||||||
05 | Communications | X | X | X | ||||||
06 | Other | X | X | X | ||||||
REPAIRS AND MAINTENANCE | ||||||||||
10 | Roadway | X | X | X | X | X | X | |||
11 | Tunnels and subways | X | X | X | X | X | X | |||
12 | Bridges and culverts | X | X | X | X | X | X | |||
13 | Ties | X | X | X | X | X | X | |||
14 | Rails and other track material | X | X | X | X | X | X | |||
16 | Ballast | X | X | X | X | X | X | |||
19 | Signals and interlockers | X | X | X | X | X | X | |||
20 | Communication systems | X | X | X | ||||||
21 | Power systems | X | X | X | ||||||
22 | Highway grade crossings | X | X | X | X | X | X | |||
23 | Station and office buildings | X | X | X | ||||||
24 | Shop bldgs.ýLocomotives | X | X | X | ||||||
25 | Shop bldgs.ýFreight cars | X | ||||||||
26 | Shop bldgs.ýOther equipment | X | X | X | ||||||
27 | Locomotive servicing facilities | X | X | X | ||||||
28 | Misc. buildings and structures | X | X | X | ||||||
29 | Coal terminals | X | ||||||||
30 | Ore terminals | X | ||||||||
31 | TOFC/COFC terminals | X | ||||||||
32 | Other marine terminals | X | ||||||||
33 | Motor vehicle loading and distribution facilities | X | ||||||||
35 | FacilitiesýOther specialized services operations | X | ||||||||
36 | Roadway machines | X | X | X | ||||||
37 | Small tools and supplies | X | X | X | ||||||
38 | Snow removal | X | X | X | ||||||
39 | Dismantling retired property | X | X | X | X | X | X | X | X | X |
48 | Road property damaged | X | X | X | X | X | X | X | X | X |
OTHER | ||||||||||
99 | Other | X | X | X | X | X | X | X | X | X |
1FýFreight; PýPassenger; CýCommon.
TABLE CýFUNCTION CODE USEýEQUIPMENT
Code | Functions | Locomotives | Freight Cars | Other Equipment | ||||||
1F | P | C | F | P | C | F | P | C | ||
ADMINISTRATION | ||||||||||
01 | Administration | X | X | X | X | X | X | X | ||
REPAIR AND MAINTENANCE | ||||||||||
39 | Dismantling retired property | X | X | X | X | X | X | X | ||
41 | Locomotives | X | X | X | ||||||
42 | Freight cars | X | ||||||||
43 | Trucks, trailers, containers in revenue service | X | ||||||||
44 | Floating equipment in revenue service | X | ||||||||
45 | Passenger and other revenue equipment | X | X | X | ||||||
46 | Computer systems and word processing equipment | X | X | X | ||||||
47 | Work and other nonrevenue equipment | X | X | X | ||||||
48 | Equipment damaged | X | X | X | X | X | X | X | ||
49 | Shop machineryýlocomotives | X | X | X | ||||||
50 | Shop machineryýfreight cars | X | X | X | ||||||
51 | Shop machineryýother equipment | X | X | X | ||||||
99 | Other | X | X | X | X | X | X | X |
1FýFreight; PýPassenger; CýCommon.
TABLE DýFUNCTION CODE USEýTRANSPORTATION
Code | Train | Yard | Train and yard common | Specialized services | Administrative support | |||||||||||
*F | P | C | F | P | C | F | P | C | F | P | C | F | P | C | ||
ADMINISTRATION | ||||||||||||||||
01 | X | X | X | X | X | X | X | X | X | X | ||||||
OPERATIONS | ||||||||||||||||
56 | Engine | X | X | X | ||||||||||||
57 | Train crews | X | X | X | ||||||||||||
58 | Dispatching trains | X | X | X | ||||||||||||
59 | Operating switches, signals, interlockers, retarders, humps | X | X | X | X | X | X | |||||||||
60 | Operating drawbridges | X | X | X | ||||||||||||
61 | Highway crossing protection | X | X | X | ||||||||||||
62 | Train inspection and lubrication | X | X | X | ||||||||||||
63 | Clearing wrecks | X | X | X | X | X | X | |||||||||
64 | Switch crews | X | X | X | ||||||||||||
65 | Controlling operations | X | X | X | ||||||||||||
66 | Yard and terminal clerical | X | X | X | ||||||||||||
67 | Locomotive fuel | X | X | X | X | X | X | |||||||||
68 | Power purchased/produced for motive power | X | X | X | X | X | X | |||||||||
69 | Servicing locomotives | X | X | X | X | X | X | |||||||||
70 | Cleaning car interior | X | X | X | ||||||||||||
71 | Adjusting, transferring loads | X | ||||||||||||||
72 | Car loading devices and grain doors | X | ||||||||||||||
73 | Pick up and delivery, marine haul, rail substitute service | X | ||||||||||||||
74 | Loading, unloading, local marine | X | ||||||||||||||
75 | Protective services | X | ||||||||||||||
76 | Clerks and accounting employees | X | X | X | ||||||||||||
77 | Communications systems operations | X | X | X | ||||||||||||
78 | Loss and damage claims processing | X | X | X | ||||||||||||
OTHER | ||||||||||||||||
99 | Other | X | X | X | X | X | X | X | X | X | X |
TABLE EýFUNCTIONAL CODE USEýGENERAL AND ADMINISTRATIVE
Code | Functions | Freight | Passenger | Common |
ADMINISTRATION | ||||
Administration | X | X | X | |
GENERAL | ||||
86 | Accounting, auditing, finance | X | X | X |
87 | Management services and data and word processing | X | X | X |
88 | Marketing | X | X | X |
89 | Sales | X | X | X |
90 | Industrial development | X | ||
91 | Personnel, labor relations | X | X | X |
92 | Legal and secretarial | X | X | X |
93 | Public relations and advertising | X | X | X |
94 | Research and development | X | X | X |
OTHER | ||||
99 | Other | X | X | X |
TABLE FýACTIVITY/SUBACTIVITY CODE USE
Activity/subactivity | Freight | Code passenger | Common |
Way and structures: | |||
Running | 11 | 14 | 17 |
Switching | 12 | 15 | 18 |
Other | 13 | 16 | 19 |
Equipment: | |||
Locomotives | 21 | 24 | 26 |
Freight cars | 22 | N/A | N/A |
Other | 23 | 25 | 27 |
Transportation: | |||
Train | 31 | 41 | 51 |
Yard | 32 | 42 | 52 |
Train and yard common | 33 | 43 | 53 |
Specialized services | 34 | N/A | N/A |
Administrative support | 35 | 45 | 55 |
General and administrative | 61 | 62 | 63 |
OPERATING EXPENSE ACCOUNTS
Section 1ýNatural Expense Explanations*
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 11-00-00
This account series 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 account series 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 1-12.
Salaries and Wages-Way and Structures-Running-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 StructuresýOther. 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 |
Ties | 11-11-13 |
Rails and Other Track Material | 11-11-14 |
Ballast | 11-11-16 |
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 |
OtherýOther | 11-11-99 |
Salaries and Wages-Way and Structures-Switching-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 StructuresýOther. 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 |
Ties | 11-12-13 |
Rails and Other Track Material | 11-12-14 |
Ballast | 11-12-16 |
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 |
OtherýOther | 11-12-99 |
Salaries and Wages-Way and Structures-Other-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 |
Power Systems | 11-13-21 |
Station and Office Buildings | 11-13-23 |
Shop BuildingsýLocomotives | 11-13-24 |
Shop BuildingsýFreight Cars | *11-13-25 |
Shop BuildingsýOther | 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 |
Snow Removal | 11-13-38 |
Dismantling Retired Property | 11-13-39 |
Road Property and Equipment Damaged | 11-13-48 |
OtherýOther | 11-13-99 |
Salaries and Wages-Equipment-Locomotives-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:
AdministrationýGeneral | 11-21-01 |
Repair and Maintenance: | |
Dismantling Retired Property | 11-21-39 |
Locomotives | 11-21-41 |
Road Property and Equipment Damaged | 11-21-48 |
OtherýOther | 11-21-99 |
Salaries and Wages-Equipment-Freight Cars-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:
AdministrationýGeneral | 11-22-01 |
Repair and Maintenance: | |
Dismantling Retired Property | 11-22-39 |
Freight Cars | 11-22-42 |
Road Property and Equipment Damaged | 11-22-48 |
OtherýOther | 11-22-99 |
Salaries and Wages-Equipment-Other Equipment-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:
AdministrationýGeneral | 11-23-01 |
Repair and Maintenance: | |
Dismantling Retired Property | 11-23-39 |
Trucks, Trailers, Containers in Revenue Service | *11-23-43 |
Floating EquipmentýRevenue Service | *11-23-44 |
Passenger and Other Revenue Service | 11-23-45 |
Work and Other Non-Revenue Equipment | 11-23-47 |
Road Property and Equipment Damaged | 11-23-48 |
Shop MachineryýLocomotives | 11-23-49 |
Shop MachineryýOther Equipment | 11-23-51 |
OtherýOther | 11-23-99 |
Salaries and Wages-Transportation-Train-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:
AdministrationýGeneral | 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 |
OtherýOther | 11-31-99 |
Salaries and Wages-Transportation-Yard-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:
AdministrationýGeneral | 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 |
Electric Power Purchased/Produced for Motive Power | 11-32-68 |
Servicing Locomotives | 11-32-69 |
OtherýOther | 11-32-99 |
Salaries and Wages-Transportation-Train and Yard-Common-11-33-XX
This account includes the compensation payable to all officers, 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-11-34-XX*
This account includes the compensation payable to all officers, technical and clerical employees, 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 explanation of activities/subactivities. This account shall be subdivided by the following functions:
AdministrationýGeneral | 11-34-01 |
Operations: | |
Pick Up and Delivery, Marine Line Haul, and Rail Substitute Service | 11-34-73 |
Loading, Unloading, and Local Marine | 11-34-74 |
Protective Services | 11-34-75 |
OtherýOther | 11-34-99 |
Salaries and Wages-Transportation-Administrative Support-11-35-XX
This account includes the compensation payable to all officers, are associated with providing direct administrative support for the Transportation Activity. For further clarification refer to the explanation of the Administrative Support Operations Subactivity. Each account shall be subdivided by the following functions:
AdministrationýGeneral | 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 |
OtherýOther | 11-35-99 |
Salaries and Wages-General and Administrative-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 explanation of the General and Administrative Activity. This account shall be subdivided by the following functions:
AdministrationýGeneral | 11-61-01 |
General: | |
Accounting, Auditing, Finance | 11-61-86 |
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 |
OtherýOther | 11-61-99 |
Fringe Benefits Not Included in Compensation-Control-12-00-00
This account series 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 includible 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 CompensationýWay and StructuresýRunning | 12-11-00 |
Fringe Benefits Not Included in CompensationýWay and StructuresýSwitching | 12-12-00 |
Fringe Benefits Not Included in CompensationýWay and StructuresýOther | 12-13-00 |
Fringe Benefits Not Included in CompensationýEquipment Locomotives | 12-21-00 |
Fringe Benefits Not Included in CompensationýEquipmentýFreight Cars | *12-22-00 |
Fringe Benefits Not Included in CompensationýEquipmentýOther Equipment | 12-23-00 |
Fringe Benefits Not Included in CompensationýTransportationýTrain | 12-31-00 |
Fringe Benefits Not Included in CompensationýTransportationýYard | 12-32-00 |
Fringe Benefits Not Included in CompensationýTransportationýTrain and Yard Common | 12-33-00 |
Fringe Benefits Not Included in CompensationýTransportationýSpecialized Services | 12-34-00 |
Fringe Benefits Not Included in CompensationýTransportationýAdministrative Support | 12-35-00 |
Fringe Benefits Not Included in CompensationýGeneral and Administrative | 12-61-00 |
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 group 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 group excludes purchased services such as utilities, communications, postage and other items of similar nature. Its components shall be distributed to the following accounts:
Materials, Tools, Supplies, Fuels, Lubricants-Way and Structures-Running-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. Each 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 1-18:
Repair and Maintenance: | |
Roadway | 21-11-10 |
Tunnels and Subways | 21-11-11 |
Bridges and Culverts | 21-11-12 |
Ties | 21-11-13 |
Rails and Other Track Material | 21-11-14 |
Ballast | 21-11-16 |
Signals and Interlockers | 21-11-19 |
Dismantling Retired Property | 21-11-39 |
Road Property and Equipment Damaged | 21-11-48 |
OtherýOther | 21-11-99 |
Materials, Tools, Supplies, Fuels, Lubricants-Way and Structures-Switching-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 1-18:
Repair and Maintenance: | |
Roadway | 21-12-10 |
Tunnels and Subways | 21-12-11 |
Bridges and Culverts | 21-12-12 |
Ties | 21-12-13 |
Rails and Other Track Material | 21-12-14 |
Ballast | 21-12-16 |
Signals and Interlockers | 21-12-19 |
Highway Grade Crossings | 21-12-22 |
Dismantling Retired Property | 21-12-29 |
Road Property and Equipment Damaged | 21-12-48 |
Materials, Tools, Supplies, Fuels, Lubricants-Way and Structures-Other-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. Each 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 1-18:
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 |
Power Systems | 21-13-21 |
Station and Office Buildings | 21-13-23 |
Shop BuildingsýLocomotives | 21-13-24 |
Shop BuildingsýFreight Cars | *21-13-25 |
Shop BuildingsýOther Equipment | 21-13-26 |
Locomotive Servicing Facilities | 21-13-27 |
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 |
Snow Removal | 21-13-38 |
Dismantling Retired Property | 21-13-39 |
Road Property and Equipment Damaged | 21-13-48 |
OtherýOther | 21-13-99 |
Materials, Tools, Supplies, Fuels, Lubricants-Equipment-Locomotives-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 1-18:
AdministrationýGeneral | 21-21-01 |
Repair and Maintenance: | |
Locomotives | 21-21-41 |
Road Property and Equipment Damaged | 21-21-48 |
OtherýOther | 21-21-99 |
Materials, Tools, Supplies, Fuels, Lubricants-Equipment-Freight Cars-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 1-18:
AdministrationýGeneral | 21-22-01 |
Repair and Maintenance: | |
Dismantling Retired Property | 21-22-39 |
Freight Cars | 21-22-42 |
Road Property and Equipment Damaged | 21-22-48 |
OtherýOther | 21-22-99 |
Materials, Tools, Supplies, Fuels, Lubricants-Equipment-Other Equipment-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 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 1-18:
AdministrationýGeneral | 21-23-01 |
Repair and Maintenance: | |
Dismantling Retired Property | 21-23-39 |
Trucks, Trailers, Containers in Revenue Service | *21-23-43 |
Floating EquipmentýRevenue Service | *21-23-44 |
Passenger and Other Revenue Equipment | 21-23-45 |
Computer Systems and Word Processing Equipment | 21-23-46 |
Work and Other Non-Revenue Equipment | 21-23-47 |
Road Property and Equipment Damaged | 21-23-48 |
Shop MachineryýLocomotives | 21-23-49 |
Shop MachineryýFreight Cars | *21-23-50 |
Shop MachineryýOther Equipment | 21-23-51 |
OtherýOther | 21-23-99 |
Materials, Tools, Supplies, Fuels, Lubricants-Transportation-Train-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 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 1-18:
AdministrationýGeneral | 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 |
OtherýOther | 21-31-99 |
Materials, Tools, Supplies, Fuels, Lubricants-Transportation-Yard-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 and in terminal switching and transfer service. 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 1-18:
AdministrationýGeneral | 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 |
OtherýOther | 21-32-99 |
Materials, Tools, Supplies, Fuels, Lubricants-Transportation-Train and Yard Common-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, supplies, and similar items. Its components shall be distributed to the following functions in accordance with Instruction 1-18:
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-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 Board appear within the explanation of specialized services. This account shall be subdivided by the following functions:
AdministrationýGeneral | 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 |
OtherýOther | 21-34-99 |
Materials, Tools, Supplies, Fuels, Lubricants-Transportation-Administrative Support-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 explanation of the Administrative Support Operations Subactivity. This account shall be subdivided by the following functions:
AdministrationýGeneral | 21-35-01 |
Operations: | |
Clerks, Accounting Employees | 21-35-76 |
Communication Systems Operations | 21-35-77 |
Loss and Damage Claims Processing | 21-35-78 |
OtherýOther | 21-35-99 |
Materials, Tools, Supplies, Fuels, Lubricants-General and Administrative-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. This account shall be subdivided by the following functions:
AdministrationýGeneral | 21-61-01 |
General: | |
Accounting, Auditing, Finance | 21-61-86 |
Management Services and Data and Word Processing | 21-61-87 |
Marketing | 21-61-88 |
Sales | 21-61-89 |
Industrial Development | *21-61-90 |
Legal and Secretarial | 21-61-92 |
Public Relations and Advertising | 21-61-93 |
Research and Development | 21-61-94 |
OtherýOther | 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 RentalsýDr.
Lease RentalsýCr.
Joint Facility RentýDr.
Joint Facility RentýCr.
Other RentsýDr.
Other RentsýCr.
Joint FacilityýDr.
Joint FacilityýCr.
Repairs Billed by OthersýDr.
Repairs Billed to OthersýCr.
Other Purchased Services
Lease Rentals-Debit-Control-31-00-00
This account series 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. Capitalized leases shall be included in the applicable property account for the particular asset leased [See Instruction 2-11b]. The components of this natural expense will be distributed to the following accounts in accordance with Instruction 1-18:
Lease RentalsýDr.ýWay and StructuresýRunning | 31-11-00 |
Lease RentalsýDr.ýWay and StructuresýSwitching | 31-12-00 |
Lease RentalsýDr.ýWay and StructuresýOther | 31-13-00 |
Lease RentalsýDr.ýEquipmentýLocomotives | 31-21-00 |
Lease RentalsýDr.ýEquipmentýFreight Cars | *31-22-00 |
Lease RentalsýDr.ýEquipmentýOther Equipment | 31-23-00 |
Lease Rentals-Credit-Control-32-00-00
This account group 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 noncarrier 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 1-18:
Lease RentalsýCr.ýWay and StructuresýRunning | 32-11-00 |
Lease RentalsýCr.ýWay and StructuresýSwitching | 32-12-00 |
Lease RentalsýCr.ýWay and StructuresýOther | 32-13-00 |
Lease RentalsýCr.ýEquipmentýLocomotives | 32-21-00 |
Lease RentalsýCr.ýEquipmentýFreight Cars | *32-22-00 |
Joint Facility Rents-Debits-Control-33-00-00
This account group 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.
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 passenger, ton, car, or other unit, it shall be fairly apportioned between this account and Joint FacilityýDr. (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 RentsýDr.ýWay and StructuresýRunning | 33-11-00 |
Joint Facility RentsýDr.ýWay and StructuresýSwitching | 33-12-00 |
Joint Facility RentsýDr.ýWay and StructuresýOther | 33-13-00 |
Joint Facility RentsýDr. EquipmentýLocomotives | *33-21-00 |
Joint Facility RentsýDr. EquipmentýFreight Cars | *33-22-00 |
Joint Facility RentsýDr. EquipmentýOther Equipment | 33-23-00 |
Joint Facility Rents-Credit-Control-34-00-00
This account series 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.
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 passenger, ton, car, or other unit, it shall be fairly apportioned by the creditor between this account and Joint FacilityýCr. (38-XX-00).
The components of this account series shall be distributed to the following accounts:
Joint Facility RentsýCr.ýWay and StructuresýRunning | 34-11-00 |
Joint Facility RentsýCr.ýWay and StructuresýSwitching | 34-12-00 |
Joint Facility RentsýCr.ýWay and StructuresýOther | 34-13-00 |
Joint Facility RentsýCr.ýEquipmentýLocomotives | *34-21-00 |
Joint Facility RentsýCr.ýEquipmentýFreight Cars | *34-22-00 |
Joint Facility RentsýCr.ýEquipmentýOther Equipment | 34-23-00 |
Other Rents-Debit-Control-35-00-00
This account group 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 1-18:
Other RentsýDr.ýWay and StructuresýRunning | 35-11-00 |
Other RentsýDr.ýWay and StructuresýSwitching | 35-12-00 |
Other RentsýDr.ýWay and StructuresýOther | 35-13-00 |
Other RentsýDr.ýEquipmentýLocomotives | 35-21-00 |
Other RentsýDr.ýEquipmentýFreight Cars | *35-22-00 |
Other RentsýDr.ýEquipmentýOther Equipment | 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 1-18:
Other RentsýCr.ýWay and StructuresýRunning | 36-11-00 |
Other RentsýCr.ýWay and StructuresýSwitching | 36-12-00 |
Other RentsýCr.ýWay and StructuresýOther | 36-13-00 |
Other RentsýCr.ýEquipmentýLocomotives | 36-21-00 |
Other RentsýCr.ýEquipmentýFreight Cars | *36-22-00 |
Other RentsýCr.ýEquipmentýOther Equipment | 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 1-18:
Joint FacilityýDr.ýWay and StructuresýRunning | 37-11-00 |
Joint FacilityýDr.ýWay and StructuresýSwitching | 37-12-00 |
Joint FacilityýDr.ýWay and StructuresýOther | 37-13-00 |
Joint FacilityýDr.ýEquipmentýLocomotives | 37-21-00 |
Joint FacilityýDr.ýEquipmentýFreight Cars | *37-22-00 |
Joint FacilityýDr.ýEquipmentýOther Equipment | 37-23-00 |
Joint FacilityýDr.ýTransportationýTrain | 37-31-00 |
Joint FacilityýDr.ýTransportationýYard | 37-32-00 |
Joint FacilityýDr.ýTransportationýSpecialized Services | *37-34-00 |
Joint FacilityýDr.ýTransportationýAdministrative Support | 37-35-00 |
Joint FacilityýDr.ýGeneral and Administrative | 37-61-00 |
Joint Facility-Credit-Control-38-00-00
This account group 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 1-18:
Joint FacilityýCr.ýWay and StructuresýRunning | 38-11-00 |
Joint FacilityýCr.ýWay and StructuresýSwitching | 38-12-00 |
Joint FacilityýCr.ýWay and StructuresýOther | 38-13-00 |
Joint FacilityýCr.ýEquipmentýLocomotives | 38-21-00 |
Joint FacilityýCr.ýEquipmentýFreight Cars | *38-22-00 |
Joint FacilityýCr.ýEquipmentýOther Equipment | 38-23-00 |
Joint FacilityýCr.ýTransportationýTrain | 38-31-00 |
Joint FacilityýCr.ýTransportationýYard | 38-32-00 |
Joint FacilityýCr.ýTransportationýSpecialized Services | *38-34-00 |
Joint FacilityýCr.ýTransportationýAdministrative Support | 38-35-00 |
Joint FacilityýCr.ýGeneral and Administrative | 38-61-00 |
Repairs Billed by Others-Debit-Control-39-00-00
This account group 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 1-18:
Repairs Billed by Others-Dr.-Way and Structures-Running-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 |
Ties | 39-11-13 |
Rails and Other Track Material | 39-11-14 |
Ballast | 39-11-16 |
Signals and Interlockers | 39-11-19 |
Highway Grade Crossings | 39-11-22 |
Road Property and Equipment Damaged | 39-11-48 |
Repairs Billed by Others-Dr.-Way and Structures-Switching-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 |
Ties | 39-12-13 |
Rails and Other Track Material | 39-12-14 |
Ballast | 39-12-16 |
Signals and Interlockers | 39-12-19 |
Highway Grade Crossings | 39-12-22 |
Road Property and Equipment Damaged | 39-12-48 |
Repairs Billed by Others-Dr.-Way and Structures-Other-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 |
Power Systems | 39-13-21 |
Station and Office Buildings | 39-13-23 |
Shop BuildingsýLocomotives | 39-13-24 |
Shop BuildingsýFreight Cars | *39-13-25 |
Shop BuildingsýOther 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 Facilities | *39-13-33 |
Facilities for Other Specialized Services Operations | *39-13-35 |
Roadway Machines | 39-13-36 |
Snow Removal | 39-13-38 |
Road Property and Equipment Damaged | 39-13-48 |
Repairs Billed by Others-Dr.-Equipment-Locomotives-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: | |
Locomotives | 39-21-41 |
Road Property and Equipment Damaged | 39-21-48 |
Repairs Billed by Others-Dr.-Equipment-Freight Cars-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 functions:
Repair and Maintenance: | |
Freight Cars | 39-22-42 |
Road Property and Equipment Damaged | 39-22-48 |
Repairs Billed by Others-Dr.-Equipment Other Equipment-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: | |
Trucks, Trailers, and Containers in Revenue Service | *39-23-43 |
Floating EquipmentýRevenue Service | *39-23-44 |
Passenger and Other Revenue Equipment | 39-23-45 |
Computer Systems and Word Processing Equipment | 39-23-46 |
Work and Other Non-Revenue Equipment | 39-23-47 |
Road Property and Equipment Damaged | 39-23-48 |
Shop MachineryýLocomotives | 39-23-49 |
Shop MachineryýFreight Cars | *39-23-50 |
Shop MachineryýOther Equipment | 39-23-51 |
Repairs Billed to Others-Cr.-Control 40-00-00
This account series 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 1-18:
Repairs Billed to Others-Cr.-Way and Structures-Running-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 |
Ties | 40-11-13 |
Rails and Other Track Material | 40-11-14 |
Ballast | 40-11-16 |
Signals and Interlockers | 40-11-19 |
Highway Grade Crossings | 40-11-22 |
Road Property and Equipment Damaged | 40-11-48 |
Repairs Billed to Others-Cr.-Way and Structures Switching-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 |
Ties | 40-12-13 |
Rails and Other Track Material | 40-12-14 |
Ballast | 40-12-16 |
Signals and Interlockers | 40-12-19 |
Highway Grade Crossings | 40-12-22 |
Road Property and Equipment Damaged | 40-12-48 |
Repairs Billed to Others-Cr.-Way and Structures-Other-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 |
Power Systems | 40-13-21 |
Station and Office Buildings | 40-13-23 |
Shop Buildings Locomotives | 40-13-24 |
Shop BuildingsýFreight Cars | *40-13-25 |
Shop BuildingsýOther 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 |
Snow Removal | 40-13-38 |
Road Property and Equipment Damaged | 40-13-48 |
Repairs Billed to Others-Cr.-Equipment Locomotives-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: | |
Locomotives | 40-21-41 |
Road Property and Equipment Damaged | 40-21-48 |
Repairs Billed to Others-Cr.-Equipment-Freight Cars-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: | |
Freight Cars | 40-22-42 |
Road Property and Equipment Damaged | 40-22-48 |
Repairs Billed to Others-Cr.-Equipment-Other Equipment-40-23-XX
This account includes amounts payable by others to the railroad for repair and maintenance of other railroads' other equipment. Each account shall be subdivided by the following functions:
Repair and Maintenance: | |
Trucks, Trailers, and Containers in Revenue Service | *40-23-43 |
Floating EquipmentýRevenue Service | *40-23-44 |
Passenger and Other Revenue Equipment | 40-23-45 |
Computer Systems and Word Processing Equipment | 40-23-46 |
Road Property and Equipment Damaged | 40-23-48 |
Shop MachineryýLocomotives | 40-23-49 |
Shop MachineryýFreight Cars | *40-23-50 |
Shop MachineryýOther Equipment | 40-23-51 |
Other Purchased Services-Control-41-00-00
This account group 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 group shall be distributed to the following accounts in accordance with Instruction 1-18:
Other Purchased Services-Way and Structures-Running-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 |
Ties | 41-11-13 |
Rails and Other Track Material | 41-11-14 |
Ballast | 41-11-16 |
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 |
OtherýOther | 41-11-99 |
Other Purchased Services-Way and Structures-Switching-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 |
Ties | 41-12-13 |
Rails and Other Track Material | 41-12-14 |
Ballast | 41-12-16 |
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 |
OtherýOther | 41-12-99 |
Other Purchased Services-Way and Structures-Other-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 |
Power Systems | 41-13-21 |
Station and Office Buildings | 41-13-23 |
Shop BuildingsýLocomotives | 41-13-24 |
Shop BuildingsýFreight Cars | *41-13-25 |
Shop BuildingsýOther 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 |
Snow Removal | 41-13-38 |
Dismantling Retired Property | 41-13-39 |
Road Property and Equipment Damaged | 41-13-48 |
OtherýOther | 41-13-99 |
Other Purchased Services-Equipment-Locomotives-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:
AdministrativeýGeneral | 41-21-01 |
Repair and Maintenance: | |
Dismantling Retired Property | 41-21-39 |
Locomotives | 41-21-41 |
Road Property and Equipment Damaged | 41-21-48 |
OtherýOther | 41-21-99 |
Other Purchased Services-Equipment-Freight Cars-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:
AdministrativeýGeneral | 41-22-01 |
Repair and Maintenance: | |
Dismantling Retired Property | 41-22-39 |
Freight Cars | 41-22-42 |
Road Property and Equipment Damaged | 41-22-48 |
OtherýOther | 41-22-99 |
Other Purchased Services-Equipment-Other Equipment-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:
AdministrativeýGeneral | 41-23-01 |
Repair and Maintenance: | |
Dismantling Retired Property | 41-23-39 |
Trucks, Trailers, Containers in Revenue Service | 41-23-43 |
Floating EquipmentýRevenue Service | *41-23-44 |
Passenger and Other Revenue Equipment | 41-23-45 |
Computer Systems and Word Processing Equipment | 41-23-46 |
Work and Other Non-Revenue Equipment | 41-23-47 |
Road Property and Equipment Damaged | 41-23-48 |
Shop MachineryýLocomotives | 41-23-49 |
Shop MachineryýFreight Cars | *41-23-50 |
Shop MachineryýOther Equipment | 41-23-51 |
OtherýOther | 41-23-99 |
Other Purchased Services-Transportation-Train-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:
AdministrationýGeneral | 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 |
OtherýOther | 41-31-99 |
Other Purchased Services-Transportation-Yard-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:
AdministrationýGeneral | 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 |
OtherýOther | 41-32-99 |
Other Purchased Services-Transportation-Train and Yard Common-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-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:
AdministrationýGeneral | 41-34-73 |
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 |
OtherýOther | 41-34-99 |
Other Purchased Services-Transportation-Administrative Support-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:
AdministrationýGeneral | 41-35-01 |
Operations: | |
Clerks, Accounting Employees | 41-35-76 |
Communication Systems Operations | 41-35-77 |
Loss and Damage Claims Processing | 41-35-78 |
OtherýOther | 41-35-99 |
Other Purchased Services-General and Administrative-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:
AdministrationýGeneral | 41-61-01 |
General: | |
Accounting, Auditing, Finance | 41-61-86 |
Management Services and Data and Word 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 |
OtherýOther | 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 series includes amounts payable to compensate for the loss or damage of freight or other goods carried in revenue service. Loss and damage claims should not be allocated. When specific identification of loss and damage claims is possible, the related expenses shall be directly assigned to the Train, Yard, or Specialized service Subactivity. If a solely related determination cannot be made the loss and damage claim shall be charged to the Train and Yard Subactivity. This account series 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 services; all payments for other damages of any kind; and related insurance premiums. These costs are appropriately charged to the following accounts:
Loss and Damage ClaimsýTransportationýTrain | 51-31-00 |
Loss and Damage ClaimsýTransportationýYard | 51-32-00 |
Loss and Damage ClaimsýTransportationýTrain and Yard Common | 51-33-00 |
Loss and Damage ClaimsýTransportationýSpecialized Services | *51-34-00 |
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 a 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 accounts:
Other CasualtiesýWay and StructuresýRunning | 52-11-00 |
Other CasualtiesýWay and StructuresýSwitching | 52-12-00 |
Other CasualtiesýWay and StructuresýOther | 52-13-00 |
Other CasualtiesýEquipmentýLocomotives | 52-21-00 |
Other CasualtiesýEquipmentýFreight Cars | *52-22-00 |
Other CasualtiesýEquipmentýOther Equipment | 52-34-00 |
Other CasualtiesýTransportationýTrain | 52-31-00 |
Other CasualtiesýTransportationýYard | 52-32-00 |
Other CasualtiesýTransportationýSpecialized Services | *52-34-00 |
Other CasualtiesýTransportationýAdministrative Support | 52-35-00 |
Other CasualtiesýGeneral and Administrative | 52-61-00 |
Insurance-Control-53-00-00
This account series include 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:
InsuranceýWay and StructuresýRunning | 53-11-00 |
InsuranceýWay and StructuresýSwitching | 53-12-00 |
InsuranceýWay and StructuresýOther | 53-13-00 |
InsuranceýEquipmentýLocomotives | 53-21-00 |
InsuranceýEquipmentýFreight Cars | *53-22-00 |
InsuranceýEquipmentýOther Equipment | 53-23-00 |
InsuranceýTransportationýTrain | 53-31-00 |
InsuranceýTransportationýYard | 53-32-00 |
InsuranceýTransportationýSpecialized Services | *53-34-00 |
InsuranceýTransportationýAdministrative Support | 53-35-00 |
InsuranceýGeneral and Administrative | 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 series 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-61-11-XX
Each 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 roadway and track on the line of road and outside of classification yards. Each account shall be subdivided by the following functions:
Repair Maintenance: | |
Roadway | 61-11-10 |
Tunnels and Subways | 61-11-11 |
Bridges and Culverts | 61-11-12 |
Ties | 61-11-13 |
Rails and Other Track Material | 61-11-14 |
Ballast | 61-11-16 |
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 |
OtherýOther | 61-11-99 |
Other Expenses-Way and Structures-Switching-61-12-XX
Each 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. Each 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 |
Ties | 61-12-13 |
Rails and Other Track Material | 61-12-14 |
Ballast | 61-12-16 |
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 |
OtherýOther | 61-12-99 |
Other Expenses-Way and Structures-Other-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 |
Power Systems | 61-13-21 |
Station and Office Buildings | 61-13-23 |
Shop BuildingsýLocomotives | 61-13-24 |
Shop BuildingsýFreight Cars | *61-13-25 |
Shop BuildingsýOther 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 |
Snow Removal | 61-13-38 |
Dismantling Retired Property | 61-13-39 |
Road Property and Equipment Damaged | 61-13-48 |
OtherýOther | 61-13-99 |
Other Expenses-Equipment-Locomotives 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:
AdministrationýGeneral | 61-21-01 |
Repair and Maintenance: | |
Dismantling Retired Property | 61-21-39 |
Locomotives | 61-21-41 |
Road Property and Equipment Damaged | 61-21-48 |
OtherýOther | 61-21-99 |
Other Expenses-Equipment-Freight Cars-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:
AdministrationýGeneral | 61-22-01 |
Repair and Maintenance: | |
Dismantling Retired Property | 61-22-39 |
Freight Cars | 61-22-42 |
Road Property and Equipment Damaged | 61-22-48 |
OtherýOther | 61-22-99 |
Other Expenses-Equipment-Other Equipment-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:
AdministrationýGeneral | 61-23-01 |
Repair and Maintenance: | |
Dismantling Retired Property | 61-23-39 |
Trucks, Trailers, Containers in Revenue Service | *61-23-43 |
Floating EquipmentýRevenue Service | *61-23-44 |
Passenger and Other Revenue Equipment | 61-23-45 |
Computer Systems and Word Processing Equipment | 61-23-46 |
Work and Other Non-Revenue Equipment | 61-23-47 |
Road Property and Equipment Damaged | 61-23-48 |
Shop MachineryýLocomotives | 61-23-49 |
Shop MachineryýFreight Cars | *61-23-50 |
Shop MachineryýOther Equipment | 61-23-51 |
OtherýOther | 61-23-99 |
Other Expenses-Transportation-Train-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, 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:
AdministrationýGeneral | 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 |
OtherýOther | 61-31-99 |
Other Expenses-Transportation-Yard-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:
AdministrationýGeneral | 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 |
OtherýOther | 61-32-99 |
Other Expenses-Transportation-Specialized Services-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 explanation of activities/ subactivities. This account shall be subdivided by the following functions:
AdministrationýGeneral | 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 |
OtherýOther | 61-34-99 |
Other Expenses-Transportation-Administrative Support-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:
AdministrationýGeneral | 61-35-01 |
Operations: | |
Clerks, Accounting Employees | 61-35-76 |
Communication Systems Operations | 61-35-77 |
Loss and Damage Claims Processing | 61-35-78 |
OtherýOther | 61-35-99 |
Other Expenses-General and Administrative-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 or other support for carrier operations. This account shall be subdivided by the following functions:
AdministrationýGeneral | 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 |
OtherýOther | 61-61-99 |
Depreciation-Control-62-00-00
This account group 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 accounts:
DepreciationýWay and StructuresýRunning | 62-11-00 |
DepreciationýWay and StructuresýSwitching | 62-12-00 |
DepreciationýWay and StructuresýOther | 62-13-00 |
DepreciationýEquipmentýLocomotives | 62-21-00 |
DepreciationýEquipmentýFreight Cars | *62-22-00 |
DepreciationýEquipmentýOther Equipment | 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 AccountsýGeneral and Administrative | 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 TaxesýGeneral and Administrative | 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 employee benefits. The total of this account shall be charged to the following account:
Other TaxesýGeneral and Administrative | 65-61-00 |
OPERATING EXPENSE ACCOUNTS
Section 2ýActivity/Subactivity Explanations
Way and Structures Activity-(XX-10-XX)
This activity excludes all expenses related to transportation and other equipment described in property accounts 44, 46 and 52 through 58, all of which should be charged to the Equipment activity. It also excludes expenses in performance or support of Transportation, General and Administrative activities, property used for noncarrier operations, non-operating property, and interest or other fixed charges.
Running Subactivity-(XX-11-XX)
Switching Subactivity-(XX-12-XX)
Other Subactivity-(XX-13-XX)
Equipment Activity-(XX-20-XX)
This activity excludes all expenses related to road property as described in property accounts 2 through 45, excluding account 44, all of which should be charged to the Way and Structures activity. It also excludes expenses in performance of, or support for Transportation, General and Administrative activities, property used for noncarrier operations, nonoperating property, and interest or other fixed charges.
Locomotives Subactivity-(XX-21-XX)
Freight Train Cars Subactivity-(XX-22-XX)
Other Equipment Subactivity-(XX-23-XX)
Transportation Activity-(XX-30-XX)
Train Operations Subactivity-(XX-31-XX)
This activity excludes all expenses assignable to the Way and Structures, Equipment, and General and Administrative activities, as well as those expenses for noncarrier operations and nonoperating functions.
It also provides for dispatching, controlling, reporting, and monitoring road train movements; inspecting and lubricating trains; servicing, fueling, and cleaning (not repairing or maintaining) locomotives; purchasing or producing electric power for motive power; and operating supporting activities such as communications, signaling, crossing protection, and interlockings.
This subactivity also includes crew calling and transporting; crew lodging, meals, and other expenses; lost or damaged freight; casualties and insurance; clearing wrecks; and operating joint tracks and facilities except for yards or specialized services. It also includes salaries and wages, fringe benefits, material and supplies, fuel and lubricants, purchased services, casualty and damages, and other natural expense elements incurred in operating trains.
The Train Operations subactivity excludes the operation of specialized services, all of which should be charged to the Specialized Services Operations subactivity. However, road or way switching between trains and specialized service facilities outside of terminal areas belongs to the Train Operations subactivity.
Work and other nonrevenue train operating costs are to be charged to the appropriate supported activity. Shipments of company materials normally should be charged to this subactivity, except where the train movement is exclusively or predominantly for such nonrevenue purpose where the supported activity should bear the train operating costs.
Yard Operations Subactivity-(XX-32-XX)
Within terminals, this subactivity includes pick-up or delivery of freight cars from or to customer spur tracks, team tracks, freight houses, interchange tracks, rip tracks, and specialized service facilities. It also includes salaries and wages, fringe benefits, material and supplies, fuel and lubricants, purchased services, casualty and damages, and other natural expense elements incurred in operating yards and terminals.
The Yard Operations subactivity includes the cost of switching operations within facilities for Specialized Services and switching or transfer operations between yards and the specialized service facilities. The latter is not limited or affected by definitions or restrictions contained in carrier operating rules or labor agreements. It is related solely to the defined operations when they are performed in a yard or terminal area.Train and Yard Common Subactivity-(XX-33-XX)
Train and Yard Common Subactivity-(XX-33-XX)
Specialized Services Operations Subactivity-(XX-34-XX)
The designated specialized services operations are as follows:
The service includes loading, tie-down, and/or unloading flat cars or dollies and piggyback trailers to or from highway tractors; moving trailers, dollies, or containers within the facility; servicing, cleaning, and fueling (but not repairing or maintaining) facility equipment; operating storage areas; and casualties, claims, and insurance relating to the facility.
TOFC/COFC Operations do not include Plan V or other arrangements, where there is a division of revenues between the rail and motor carrier. They do not include switching services performed within the facility by yard or road crews. They also do not include the functions of the Way and Structures, Equipment, and General and Administrative activities, or the Train, Yard, Train and Yard Common, or Administrative Support Operations subactivities.
Floating operations exclude operations includable in the Administrative Support Operations subactivity, and the switching transfer of cars between general yards or trains and the facility or a dedicated yard serving the facility, or switching within the dedicated supporting terminal facility when performed by yard crews. They also do not include costs appropriate to the Way and Structures, Equipment, or General and Administrative activities.
Floating operations should be classified by line and terminal operations. The distribution should be made based on the nature of the operation and not the facility or equipment. When the service occurs between distinct terminals, the operation should be considered a line operation. When the service is conducted within a general terminal or harbor area, the operation should be considered a terminal operation.
These terminal operations do not include costs appropriate to the Way and Structures, Equipment, or General and Administrative activities. They also do not include costs appropriate to the Train Operations, Yard Operations, Train and Yard Operations Common, or Administrative Support Services Operations subactivities. Switching transfer of cars between general yards or trains and the facility or a dedicated yard serving the facility and switching within the dedicated supporting terminal facility when performed by yard crews should be charged to the Yard Operations subactivity.
Administrative Support Operations Subactivity-(XX-35-XX)
Carrier staff, administrative, or clerical operations related to operating or transportation department general administration should not be charged to this subactivity. The Administrative Support Operations subactivity may be performed at local stations, regional offices, or even at the general offices; however, the location of the operation performance does not affect its nature. The operations included in this subactivity should reasonably correlate to the quantity of shipments or to the quantity of carloadings.
General and Administrative Activity-(XX-60-XX)
This activity excludes expenses incurred for noncarrier operations of the carrier company as well as for general administration of the corporate entity and nonoperating income or expenses. It also excludes expenses in performance of or direct support for Way and Structures, Equipment, and Transportation activities, with particular attention to the Administrative Support Operations subactivity.
OPERATING EXPENSE ACCOUNTS
Section 3ýFunction Explanations
NOTE: Functions do not necessarily correlate to organizational structure. A particular department may not have a specific USOA expense function code. However, its costs may be includable under various function codes. Costs not properly chargeable to specific functions should be assigned to Function Code 99, Other.
ý General engineering and design.
ý Valuation engineering for maintenance and improvements.
ý Planning and supervision of repair and maintenance work.
ý Budget preparation, clerical support, and similar functions.
ý General engineering and design.
ý Valuation engineering for maintenance and improvements.
ý Planning and supervision of repair and maintenance work.
ý Budget preparation, clerical support, and similar functions.
ý General engineering and design.
ý Valuation engineering for maintenance and improvements.
ý Planning and supervision of repair and maintenance work.
ý Budget preparation, clerical support, and similar functions.
ý General engineering and design.
ý Valuation engineering for maintenance and improvements.
ý Planning and supervision of repair and maintenance work.
ý Budget preparation, clerical support, and similar functions.
ý General engineering and design.
ý Valuation engineering for maintenance and improvements.
ý Planning and supervision of repair and maintenance work.
ý Budget preparation, clerical support, and similar functions.
ý Repair and maintenance work on road property and equipment, including gang foreman, shop foreman, and other supervisors with direct authority over workers; all higher levels of supervision are included in the Administration function.
ý Work train service. Crew wages are to be charged directly; other work train expenses except fuel may be apportioned if not solely identifiable to work train service.
ý Store expense and shop expense.
ý General engineering and design.
ý Valuation engineering for maintenance and improvements.
ý Planning and supervision of repair and maintenance of equipment.
ý Budget preparation, clerical support, and similar functions.
ý Repair and maintenance work on equipment including gang foreman, shop foreman, and other supervisors with direct authority over workers; all higher levels of supervision are included in the Administrative function.
ý Store expense and shop expense.
ý Planning and supervision of train, yard, common, specialized services and support operations.
ý Budget preparation, clerical support, and similar functions.
[Not applicable to the Train and Yard Common Subactivity.]
ý Planning and supervision of general and administrative functions.
ý Budget preparation, clerical support, and similar functions. It includes the overall responsibility for two or more of the General and Administrative functions listed below or the responsibility that expands to more than one activity.
INCOME ACCOUNTS
Ordinary Items
501 Railway operating revenues.
This account is a summarization of Railway Operating Revenue Accounts 101 to 122. It excludes transfers from governmental authorities except when the transfer payment is for specific services for transporting property or persons by rail line other than commuter operations and local rail service subsidies granted under authority of the Railroad Revitalization and Regulatory Reform Act of 1976 [See Instruction 1-15(e)(2)].
[52 FR 4346, Feb. 11, 1987]
502 Railway operating revenues-transfers from government authorities for current operations.
This account shall include amounts received or receivable from Federal, state, or municipal authorities which are specifically designated to offset operating expenses, or which may be applied at the discretion of the railroad to operating expenses and/or railroad property.
This account shall also include amounts received from government authorities to offset operating costs sustained on specific lines or in certain regions. Examples are:
This account shall also include indirect receipts which reduce operating expenses, such as assumption of station maintenance costs, abatement of taxes, or other indirect contributions by government agencies, if clearly identifiable and measurable.
NOTE: This account shall not include receipts from government authorities designated for the acquisition, addition to, or improvement of railway operating property. (See instruction 1-15.)
( 49 U.S.C. 304 , 320 )
[43 FR 30558, July 17, 1978]
503 Railway operating revenues-amortization of deferred transfers from government authorities.
This account shall include the amortization applicable to amounts representing the cost of acquisition, addition to, or improvement of depreciable operating property received from Federal, state, or municipal authorities. (See instruction 1-15, and account 783, ýDeferred RevenuesýTransfers from Government Authorities.ý)
( 49 U.S.C. 304 , 320 )
[43 FR 30558, July 17, 1978]
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, ýProperty used in other than carrier operations.ý
510 Miscellaneous rent income.
NOTE A: Taxes on property the rent of which is creditable to this account shall be charged to account 64-61-00, Property Taxes.
NOTE B: The rent from property carried in account 737, Property used in other than carrier operations, shall not be included in this account. Such rents shall be included in account 506, Revenues from property used in other than carrier operations.
NOTE C: 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.
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.
[42 FR 35017, July 7, 1977, as amended at 52 FR 4346, Feb. 11, 1987]
512 Separately operated properties; profit.
NOTE A: The amount payable by the operating company shall be charged by it to account 550, Income Transferred under Contracts and Agreements.
NOTE B: Dividends or other returns upon securities issued by separately operated companies, and held or controlled by the accounting company, shall be included in accounts 513, ýDividend income,ý 514, ýInterest income,ý or 516, ýIncome from sinking and other funds,ý as may be appropriate.
[42 FR 35017, July 7, 1977, as amended at 52 FR 4347, Feb. 11, 1987]
513 Dividend income.
NOTE A: This account shall not include credits for dividends on stocks issued or assumed by the accounting company and owned by it, whether pledged as collateral or held in its treasury, in special deposits, or in sinking or other funds.
NOTE B: Dividends on stocks of other companies held in sinking or other funds shall be credited to account 516, ýIncome from sinking and other funds.ý
514 Interest income.
NOTE A: This account shall not include interest on securities issued or assumed by the accounting company and owned by it, whether pledged as collateral or held in its treasury, in special deposits, or in sinking or other funds.
NOTE B: Interest on securities other than those of the accounting company, and on other assets held in sinking or other funds shall be included in account 516, ýIncome from sinking and other funds.ý
NOTE C: Discount on bills for material purchased shall be credited to the accounts to which is charged the cost of the material with respect to which the discount is allowed.
516 Income from sinking and other funds.
517 Release of premiums on funded debt.
This account shall include, during each fiscal year, such proportion of the premiums on outstanding funded debt as may be applicable to the period. (See instruction 5-3.)
518 Reimbursement received under contracts and agreements.
NOTE: The amount payable shall be charged by the contributing company to account 545, ýSeparately operated propertiesýLoss.ý
[42 FR 35017, July 7, 1977, as amended at 52 FR 4347, Feb. 11, 1987]
519 Miscellaneous income.
Cancellation of balance sheet accounts representing unclaimed wages and vouchered accounts written off because of carrier's inability to locate the creditor.
Profit from sale of securities carried as temporary cash investments.
Profit from sale of land used for transportation purposes, of noncarrier property and of securities acquired for investment purposes.
Profit from company bonds reacquired.
Decreases in the valuation allowance (contained within account 702) for the marketable equity securities included in current assets.
531 Railway operating expenses.
This account shall include total expenses caused by operations, as shown in the primary expense accounts provided in these regulations.
534 Expenses of property used in other than carrier operations.
This account shall include depreciation, rent, taxes, and other expenses incurred on property used in other than carrier operations.
NOTE: If property for which rent expense is includable in this account is sublet, the rent from the sublease shall be included in account 506, Revenues from property used in other than carrier operations.
[42 FR 35017, July 7, 1977, as amended at 52 FR 4347, Feb. 11, 1987]
544 Miscellaneous taxes.
This account shall include all accruals for taxes not provided for elsewhere, such as taxes on securities owned, and taxes on income from securities owned.
545 Separately operated properties; loss.
NOTE A: The amounts receivable by the operating company shall be credited by it to account 518, Reimbursements received under contracts and agreements.
NOTE B: Dividends or other returns upon securities issued by separately operated companies and held or controlled by the accounting company shall not be included in this account to offset a deficit payable, but in accounts 513, ýDividend income,ý or 514, ýInterest income,ý as may be appropriate.
[42 FR 35017, July 7, 1977, as amended at 52 FR 4347, Feb. 11, 1987]
546 Interest on funded debt.
This account shall include the current accruals of interest on all classes of long-term debt, the principal of which is includable in accounts 765, Funded debt unmatured; 766, Equipment obligations; 767, Receivers' and trustees' securities; 768, Debt in default; and 769, Accounts Payable; affiliated companies.
NOTE A: This account shall not include charges for interest on funded debt obligations issued or assumed by the accounting company and owned by it, whether pledged as collateral or held in its treasury, in special deposits, or in sinking or other funds.
NOTE B: When funded debt is incurred for new lines or extensions, or for addition and betterment purposes, the accruals of interest on such funded debt (less interest received on unexpended balances), to the date of completion or coming into service of the property so acquired shall be includable in the road and equipment accounts.
NOTE C: This account shall be maintained so as to show separately:
[42 FR 35017, July 7, 1977, as amended at 52 FR 4347, Feb. 11, 1987]
547 Interest on unfunded debt.
This account shall include interest accrued on unfunded debt, such as short-term notes payable on demand or having maturity dates of one year or less from dates of issue, and open accounts, including discount and expense on demand and short-term loans, interest on receipts outstanding for installments paid on capital stock, interest on deferred payments for public improvements, interest on tax deficiencies, overcharge claims and court awards, and other analogous items. The discount on short-term notes, if of a considerable amount shall be distributed through equal monthly charges, over the term of the notes.
NOTE: When short-term notes or other evidences of unfunded indebtedness are issued for new lines or extensions or for addition and betterment purposes the accrual of interest to the date of completion or coming into service of the property shall be included in the road and equipment accounts.
[42 FR 35017, July 7, 1977, as amended at 52 FR 4347, Feb. 11, 1987]
548 Amortization of discount on funded debt.
549 Maintenance of investment organization.
This account shall include the directly assignable administration expenses of the accounting company which are incident to its investments in leased or nonoperating physical property, and in stocks, bonds, or other securities.
ITEMS OF EXPENSE
Advertising annual reports (lessor companies only).
Calls for bonds in accordance with sinking fund provisions of mortgages.
Directors' fees.
Printing and mailing dividend checks.
Publishing and mailing annual reports and other corporate statements to shareholders.
Publishing notices of declaration of dividends.
Law expenses.
Office expenses.
Salaries of officers, clerks, and attendant.
Stationery and printing.
NOTE: Administration expenses incident to railway operation are includible in the primary accounts provided for in operating expense general account series 60-00-00.
550 Income transferred under contracts and agreements.
NOTE A: The amount receivable by the other company shall be credited by it to account 512, ýSeparately operated propertiesýProfit.ý
NOTE B: Dividends or other payments upon securities issued or assumed by the accounting company shall not be included in this account.
[42 FR 35017, July 7, 1977, as amended at 52 FR 4347, Feb. 11, 1987]
551 Miscellaneous income charges.
Income tax on the interest on the accounting company's funded debt when these taxes are assumed by the company.
Payments of old accounts previously written off.
Penalties and fines for violation of the Interstate Commerce Act or other federal and state laws.
Loss on sale of securities carried as temporary cash investments.
Loss on sale of land used for transportation purposes and of noncarrier property.
Loss on sale of securities acquired for investment purposes, and charges to write down the ledger value of such securities because of impairment in their value.
Loss from company bonds reacquired.
Increases in the valuation allowance (contained within account 702) for the marketable equity securities included in current assets.
Unrealized holding gains and losses on trading type investment securities.
Contributions for charitable, social, or community welfare purposes that do not have a direct relation to the protection of company property, development of its business, or welfare of its employees.
( 49 U.S.C. 12, 20, 304 , 913, and 1012 )
[42 FR 35017, July 7, 1977, as amended at 42 FR 64350, Dec. 23, 1977; 52 FR 4347, Feb. 11, 1987; 67 FR 57533, Sept. 11, 2002; 81 FR 19908, Apr. 6, 2016]
553 Uncollectible accounts.
This account shall include losses on receivable, notes, or claims that are not includible in account 63-61-00. ýGeneralýUncollectible AccountsýGeneral and Administrative.ý
555 Unusual or infrequent items (debit) credit.
This account shall include material items unusual in nature or infrequent in occurrence, but not both, accounted for in the current year in accordance with the text of instruction 1-2(d), upon approval by the Board.
556 Income taxes on ordinary income.
This account shall include accruals for Federal, State and other income taxes applicable to ordinary income. See the text of account 590, for recording other income tax consequences.
557 Provision for deferred taxes.
[42 FR 35017, July 7, 1977, as amended at 52 FR 4347, Feb. 11, 1987; 67 FR 57533, Sept. 11, 2002]
560 Income or loss from operations of discontinued segments.
This account shall include the results of operations of a segment of a business (see definition 32(a)), after giving effect to income tax consequences, that has been or will be discontinued in accordance with the text of instruction 1-2(d), upon approval by the Board.
562 Gain or loss on disposal of discontinued segments.
This account shall include the gain or loss from the disposal of a segment of a business, after giving effect to income tax consequences, in accordance with the text of instruction 1-2(d), upon approval by the Board.
[42 FR 35017, July 7, 1977, as amended at 67 FR 57533, Sept. 11, 2002]
570 Extraordinary items (net).
590 Income taxes on extraordinary items.
This account shall include the estimated income tax consequences (debit or credit) assignable to the aggregate of items of both taxable income and deductions from taxable income which for accounting purposes are classified as unusual and infrequent, and are recorded in account 570, ýExtraordinary Items (Net).ý The tax effect of any timing differences caused by recognizing an item in the account provided for extraordinary items in different periods in determining accounting income and taxable income shall be included in account 591, ýProvision for deferred taxesýextraordinary items.ý
591 Provision for deferred taxes-extraordinary items.
This account shall include debits or credits for the current accounting period for income taxes deferred currently, or for amortization of income taxes deferred in prior accounting periods applicable to items of revenue or expense included in account 570, ýExtraordinary Items (Net).ý (See instruction 1-10.)
592 Cumulative effect of changes in accounting principles.
This account shall include the cumulative effect of changing to a new accounting principle, after giving effect of income tax consequences, in accordance with instruction 1-2(d), upon approval by the Board.
FORM OF INCOME STATEMENT
I. Ordinary Items | |
501 Railway operating revenues (exclusive of transfers from government authorities) | |
503 Railway operating revenues (amortization of deferred transfers from government authorities) | |
502 Railway operating revenues (amortization of deferred transfers from government authorities | |
531 Railway operating expenses | |
Net Revenue from Railway Operation1 | |
II. Other Income | |
506 Revenues from property used in other than carrier operations | |
510 Miscellaneous rent income | |
512 Separately operated propertiesýprofit | |
513 Dividend income | |
514 Interest income | |
516 Income from sinking and other funds | |
517 Release of premiums on funded debt | |
518 Reimbursements received under contracts and agreements | |
519 Miscellaneous income | |
Income from affiliated companies: | |
Dividends | |
Equity in undistributed earnings (losses) | |
Total income from affiliated companies | |
Total other income | |
Total income | |
III. Miscellaneous Deductions From Income | |
534 Expenses of property used in other than carrier operations | |
535 Taxes on property used in other than carrier operations | |
543 Miscellaneous rent expense | |
544 Miscellaneous taxes | |
545 Separately operated properties-loss | |
549 Maintenance of investment organization | |
550 Income transferred under contracts and agreements | |
551 Miscellaneous income charges | |
553 Uncollectible accounts | |
Total miscellaneous deductions | |
Income available for fixed charges | |
IV. Fixed Charges | |
546 Interest on funded debt: | |
(a) Fixed interest not in default | |
(b) Interest in default | |
547 Interest on unfunded debt | |
548 Amortization of discount on funded debt | |
Total fixed charges | |
Income after fixed charges | |
V. Other Deductions | |
546 Interest on funded debt: (c) Contingent interest | |
VI. Unusual or Infrequent Items | |
555 Unusual or infrequent items (debt) credit | |
Income (loss) from continuing operations (before income taxes) | |
VII. Provision for Income Taxes | |
556 Income taxes on ordinary income: | |
Federal income taxes | |
State income taxes | |
Other income taxes | |
557 Provision for deferred taxes | |
Income from continuing operations | |
VIII. Discontinued Operations | |
560 Income or loss from operations of discontinued segments (less applicable income taxes of $__) | |
562 Gain or loss on disposal of discontinued segments (less applicable income taxes of $__) | |
Income (loss) before extraordinary items | |
IX. Extraordinary Items and Accounting Changes | |
570 Extraordinary items (net) | |
590 Income taxes on extraordinary items | |
591 Provision for deferred taxesýextraordinary items | |
Total extraordinary items | |
592 Cumulative effect of changes in accounting principles (less applicable income taxes of $__) | |
Net income | |
1Reconciliation of net railway operating income (NROI): | |
Net revenues from railway operations | |
(556) Income taxes on ordinary income | |
(557) Provision for deferred income taxes | |
(560) Taxes applicable to income or loss from operations of discontinued segments | |
(562) Taxes applicable to gain or loss on disposal of discontinued segments | |
Income from lease of road and equipment (formerly account 509) | |
Rent for leased roads and equipment (formerly account 542) | |
Net railway operating income |
( 49 U.S.C. 304 , 320 )
[42 FR 35017, July 7, 1977, as amended at 43 FR 30558, July 17, 1978; 67 FR 57533, Sept. 11, 2002]
RETAINED EARNINGS ACCOUNTS
Credit
601 Credit balance (at beginning of calendar year).
This account shall include the net credit balance in the retained earnings account at the beginning of the calendar year.
601.5 Prior period adjustments to beginning retained earnings account.
This account shall include adjustments net of assigned income taxes, in accordance with the text of instruction 1-2(d), to the balance in the retained earnings account at the beginning of the calendar year, upon approval by the Board.
602 Credit balance transferred from income.
This account shall show the net credit balance brought forward from the income account for the calendar year.
603 Appropriations released.
This account is provided to return to unappropriated retained earnings the amount of appropriations no longer required. The account shall be subdivided to show the nature of the appropriations being released and the circumstances of the release shall be fully described.
606 Other credits to retained earnings.
This account shall include other credit adjustments, net of assigned income taxes, not provided for elsewhere in this system but only after such inclusion has been authorized by the Board.
Debit
611 Debit balance (at beginning of calendar year).
This account shall include the net debit balance in the retained earnings account at the beginning of the calendar year.
612 Debit balance transferred from income.
This account shall show the net debit balance brought forward from the income account for the calendar year.
616 Other debits to retained earnings.
620 Appropriations for sinking and other funds.
This account shall be charged and account 797, ýRetained earnings; Appropriated,ý shall be credited with amounts appropriated pursuant to provisions of reorganization plans, mortgages, deeds of trust, or other contracts requiring payments into sinking funds, capital funds, and other funds.
621 Appropriations for other purposes.
This account shall be charged and account 797, ýRetained earnings; Appropriated,ý shall be credited with the amount of appropriations for general contingencies, indefinite possible future losses and other corporate purposes not provided for elsewhere. The appropriations shall be released when their respective purposes have been served.
623 Dividends.
This account shall be charged with the amount of dividends declared on actually outstanding capital stock issued or assumed by the company. If the dividend is not payable in cash, the securities or other property to be distribruted shall be described with sufficient particularity to identify the distribution. This account shall be subdivided to show separately the dividends declared on the various subclasses of capital stock.
NOTE: This account shall not include charges for dividends on capital stock issued or assumed by the company and owned by it, whether pledged as collateral or held in its treasury, in special deposits, or sinking or other funds.
GENERAL BALANCE SHEET ACCOUNTS EXPLANATIONS
Assets
CURRENT ASSETS
701 Cash.
NOTE: Compensating balances under an agreement which legally restricts the use of such funds shall not be included in this account. Such balances shall be included in account 703, ýSpecial Deposits,ý or 717, ýOther Funds,ý as appropriate.
702 Temporary cash investments.
This account shall include the cost of securities and other obligations acquired for the purpose of temporarily investing cash, such as United States Treasury certificates, marketable securities, time drafts receivable, demand loans, time loans, time deposits with banks and trust companies, and other similar investments of a temporary character, which are readily convertible into cash at substantially their recorded cost. This account shall also include unrealized holding gains and losses on trading and available-for-sale types of security investments.
This account shall be subdivided to reflect the marketable equity securities portion (and its corresponding valuation allowance) and other temporary investments. (See instruction 5-2.)
[81 FR 19908, Apr. 6, 2016]
703 Special deposits.
This account shall include cash deposits, either placed in the hands of trustees or under the direct control of the reporting company, which are restricted for specific purposes. Examples are those deposits made for the payment of dividends and interest due within one year, the liquidation of other current liabilities, to guarantee fulfillment of current contract obligations to meet specific operating requirements, or compensating balances (See definition 10) under an agreement which legally restricts the use of such funds, and which constitute support for short-term borrowing arrangements. Subaccounts may be set up, if necessary, to account for special deposits for specific purposes.
NOTE: Deposits available for general company purposes shall be included in account 701, ýCash.ý
[42 FR 35017, July 7, 1977, as amended at 67 FR 57533, Sept. 11, 2002]
704 Loans and notes receivable.
This account shall include the book value of all collectible obligations in the form of demand or time loans and notes receivable, or other similar evidences (except interest coupons) of money receivable within a time not exceeding one year from date of issue.
NOTE A: Current loans and notes receivable from affiliated companies shall be included in account 708.5, ýReceivables from affiliated companies.ý
NOTE B: Obligations held as investments which mature more than one year after date of issue shall be included in accounts 721, ýInvestments and advances: Affiliated companies,ý or 722, ýOther investments and advances,ý as appropriate.
NOTE C: Loans and notes receivable acquired for the purpose of temporarily investing cash shall be included in account 702, ýTemporary cash investments.ý
705 Accounts receivable; interline and other balances.
This account shall include the net debit balances receivable from other companies representing items such as interline freight, passenger, switching, and baggage revenues, charges for equipment interchanged on a per diem or mileage basis, and charges, for car repairs, loss and damage freight claims, and overcharge claims.
NOTE: The amount to be entered in this account is not the net balance between this account and account 752, ýAccounts payable; Interline and other balances.ý Net credit balances payable to other companies shall be included in account 752.
706 Accounts receivable; customers.
This account shall include amounts currently due from customers for transportation and other charges incidental to transportation, and from agents and other representatives charged with the collection or custody of current revenues.
NOTE: Amounts advanced to general and special agents as working funds shall be included in account 710, ýWorking funds.ý
707 Accounts receivable; other.
This account shall include amounts due in audited accounts, such as those due from the United States or other Governments for the transportation of mails and Government property, and from express companies for express facilities furnished under contract; miscellaneous bills against other railway companies, corporations, firms, and individuals; and other similar items.
NOTE A: The amount to be entered in this account is not the net balance between this account and account 754, ýAccounts payable; Other.ý
NOTE B: Amounts due from affiliated companies for miscellaneous bills and other items subject to current settlement shall be included in account 708.5, ýReceivables from affiliated companies.ý
708 Interest and dividends receivable.
This account shall include the amount of interest accrued to the date of the balance sheet on bonds, mortgages, notes, and other commercial paper owned, on loans made, open accounts, bank deposits, and the amount of dividends declared on stocks owned, and dividends accrued on such stocks when contracts require that the dividends be paid at stated times.
NOTE A: No amount representing interest or dividends receivable shall be included in this account unless its payment is reasonably assured by past experience, anticipated provision, or otherwise.
NOTE B: No dividends or other returns on securities issued or assumed by the accounting company shall be included in this account.
NOTE C: If settlement of amounts included in this account is not made when due, such amounts that are not subject to current settlement shall be transferred to account 741, ýOther assets,ý at their estimated realizable value. Items of current character but of doubtful value, as well as noncurrent items, shall be written off to the extent of any estimated uncollectible portion by charge to account 553, ýUncollectible accountsý. If notes are taken in settlement of amounts included in this account, the amounts shall be transferred to account 704, ýLoans and notes receivable,ý or account 741, as appropriate. (See instruction 5-1.)
NOTE D: Current interest and dividends receivable from affiliated companies shall be included in account 708.5, ýReceivables from affiliated companies,ý and noncurrent amounts receivable shall be included in account 721, ýInvestments and advances; Affiliated companies.ý
708.5 Receivables from affiliated companies.
This account shall include amounts due from affiliated companies which are subject to current settlement such as deposits, demand or time loans, notes receivable, interest, dividends, miscellaneous bills and similar items.
NOTE: Receivables from affiliated companies, representing net debit balances for items such as operating revenues, charges for equipment interchanged, car repairs and claims, shall not be included in this account but in account 705, ýAccounts receivable; Interline and other balances.ý
709 Accrued accounts receivable.
This account shall include estimates of all unaudited current items receivable by the carrier to the date of the balance sheet, including those which are creditable to revenue, expense, or income accounts. Among the items which shall be included in this account are:
Amounts receivable from others for unreported interline traffic.
Amounts receivable from others for use of facilities, including equipment, for which bills have not been rendered.
Amounts receivable from others for services for which bills have not been rendered.
Rents receivable for which bills have not been rendered.
709.5 Allowance for uncollectible accounts.
This account shall be credited with amounts provided for receivables which may become uncollectible, and shall be maintained to show the amount of each separate allowance set out below and the amounts of debits and credits thereto:
[42 FR 35017, July 7, 1977, as amended at 67 FR 57533, Sept. 11, 2002]
710 Working funds.
This account shall include amounts advanced to general and special agents, and to other officers and employees, as working funds from which certain expenditures are to be made and accounted for. It also includes advances to fast freight lines and to demurrage and other bureaus.
NOTE: Advances to jointly owned or used terminal companies and other companies for permanent working funds or capital purposes shall be included in accounts 721, ýInvestments and advances; Affiliated companies,ý or 722, ýOther investments and advances,ý as appropriate.
711 Prepayments.
This account shall include the balances in the accounts representing short-term prepaid rents chargeable to the appropriate rent accounts as the term is consumed for which the rents are paid; also short-term interest, and insurance premiums, taxes and licenses, and similar items paid in advance of their accrual, which are to be apportioned and charged, as they accrue, to the appropriate accounts.
712 Material and supplies.
NOTE: Balances representing the cost of unapplied construction material and supplies located at the point of use, which have been purchased for projected new roads and extensions, or for new railroad equipment, shall be included in account 90, ýConstruction in progress.ý
[42 FR 35017, July 7, 1977, as amended at 67 FR 57533, Sept. 11, 2002]
713 Other current assets.
This account shall include amounts for other current assets which are not includible in the foregoing current asset accounts.
713.5 Derivative instrument assets.
This account shall include the amounts paid for derivative instruments, and the change in the fair value of all derivative instrument assets not designated as cash-flow or fair-value hedges. Account 551, Miscellaneous income charges, will be charged with the corresponding amount of the change in the fair value of the derivative instrument.
[81 FR 19909, Apr. 6, 2016]
713.6 Derivative instrument assets-hedges.
[81 FR 19909, Apr. 6, 2016]
714 Deferred income tax debits.
This account shall include the current portion of deferred income tax debits and credits determined in accordance with Instruction 1-10, when the balance is a net debit. A net credit balance shall be included in account 762, ýDeferred income tax creditsý.
( 49 U.S.C. 10321, 11145 ; 5 U.S.C. 553 )
[47 FR 12350, Mar. 23, 1982]
SPECIAL FUNDS
715 Sinking funds.
NOTE: In stating the balance sheet in the annual reports to the Board the total amount of the funds and the par value (or the amount recorded for no par stock) of securities issued or assumed by the accounting company and held in the funds shall be shown in the short columns, and the net amount of the funds (total amount less securities issued or assumed) shall be shown in the long column.
[81 FR 19909, Apr. 6, 2016]
716 Capital funds.
NOTE: Funds specifically set aside for sinking fund purposes shall be included in account 715, ýSinking funds.ý If one purpose of a capital fund is to provide contributions to a sinking fund under specified conditions, the entire amount of the fund shall be included in this account until the contributions to the sinking fund are made, at which time the amounts thereof shall be transferred to account 715.
NOTE: The ledger value of assets of the character indicated in paragraph (a)(2) of this section, shall be transferred to the appropriate current asset account when the assets are definitely assigned in advance of expenditure to the payment of interest or other current liabilities payable within one year.
[81 FR 19909, Apr. 6, 2016]
717 Other funds.
This account shall include the amount of cash and the ledger value of securities of other companies and other assets which are in the hands of trustees or managers of insurance, employees' pension, savings, relief, hospital, and other funds which have been raised and specifically set aside or invested for specific purposes not provided for elsewhere; also the par value (or the amount recorded for no par stock) of securities issued or assumed by the accounting company and held in such funds. A separate subaccount shall be kept for each fund.
NOTE A: Sinking funds and capital funds are provided for in accounts 715, ýSinking funds,ý and 716, ýCapital funds,ý respectively.
NOTE B: In stating the balance sheet in the annual reports to the Board, the total amount of the funds and the par value (or the amount recorded for no par stock) of securities issued or assumed by the accounting company and held in the funds shall be shown in the short columns, and the net amount of the funds (total amount less securities issued or assumed) shall be shown in the long column.
NOTE C: This account shall not include funds held by the accounting company solely as trustee and in which it has no beneficial interest.
NOTE D: This account shall include compensating balances (see definition 10) under an agreement which legally restricts the use of such funds and which constitute support for long-term borrowing arrangements.
NOTE E: This account shall also include unrealized holding gains and losses on trading and available-for-sale types of security investments.
[42 FR 35017, July 7, 1977, as amended at 67 FR 57533, Sept. 11, 2002; 81 FR 19909, Apr. 6, 2016]
INVESTMENTS
721 Investments and advances; affiliated companies.
NOTE A: Accounts with affiliated companies which are subject to current settlement, if their collection is reasonably assured, shall be classed as current assets, and if settlement is deferred beyond one year such items shall be transferred to this account.
NOTE B: The term affiliated companies (also see definition 5(a)) includes:
By control (also see definition 5(a)) is meant the ability to determine the action of a corporation. For the purposes of this account, the following are to be considered forms of control:
A leasehold interest in the property of a corporation is not considered a form of control over the lessor corporation.
Sole control is that which rests in one corporation.
Joint control is that which rests in two or more corporations and which is held under a joint arrangement.
NOTE C: The value of securities borrowed by the accounting company and pledged shall not be included in this account. A memorandum record shall be kept.
NOTE D: The value of securities pledged for purposes other than that of security for funded debt or short-term loans shall be included in accounts 715, ýSinking funds,ý 716, ýCapital funds,ý or 717, ýOther funds,ý as appropriate.
[42 FR 35017, July 7, 1977, as amended at 67 FR 57533, Sept. 11, 2002]
721.5 Adjustments; investments and advances-affiliated companies.
722 Other investments and advances.
NOTE A: Accounts with nonaffiliated companies which are subject to current settlement, if their collection is reasonably assured, shall be classed as current assets, and if settlement is deferred beyond one year such items shall be transferred to account 741, ýOther assets.ý
NOTE B: The term nonaffiliated companies includes all companies other than those defined as affiliated in note B of account 721, ýInvestments and advances: Affiliated companies.ý
NOTE C: The value of securities borrowed by the accounting company and pledged shall not be included in this account. A memorandum record shall be kept.
NOTE D: The value of securities pledged for purposes other than that of security for funded debt or short-term loans shall be included in accounts 715, ýSinking funds,ý 716, ýCapital funds,ý or 717, ýOther funds,ý as appropriate.
[81 FR 19909, Apr. 6, 2016]
723 Adjustments; other investments and advances.
TANGIBLE PROPERTY
731 Road and equipment property.
This account shall include the accounting company's investment in road and equipment (including that held under contract for purchase), used or held for use as transportation property in existence at the date of the balance sheet. When property is retired from service, this account shall be credited with the ledger value of the property retired.
NOTE A: This account shall not include any items representing titles to securities.
NOTE B: When equipment or other property is acquired under an agreement which provides that the cost shall be paid in installments, the cost (its money value at time of purchase) shall be charged to the appropriate road and equipment accounts at the time the equipment is delivered to the carrier, and included in this account in the same manner as the cost of equipment purchased outright. When the par value of notes or other securities issued in payment, or in part payment, for such equipment is more (or less) than the actual cash value of the equipment at the time of the purchase, or of the proportion to which the securities are applicable, the difference between the par value of the securities and the actual cash value of the equipment, or of the proportion paid for by the securities, shall be charged (or credited) to the proper discount and premium accounts.
NOTE C: Held for use, as referred to above, implies the ability of the carrier to substantiate within a reasonable period of time, by plan or policy, the probable future use which is to be made of the property.
732 Improvements on leased property.
NOTE A: This account shall not include any itmes representing titles to securities.
NOTE B: When the lessor company includes in account 731, ýRoad and equipment property,ý the cost of improvements made by the lessee to property, leased by it from the lessor and settlement is not made at the time for the cost thereof, the lessee, pending settlement with the lessor, shall include the cost thereof in account 721, ýInvestments and advances; Affiliated companies,ý or 722, ýOther investments and advances,ý as appropriate.
733 Accumulated depreciation; improvements on leased property.
734 Accumulated amortization; improvements on leased property-defense projects.
This account shall include the amounts of accumulated past provisions for amortization of improvements to leased property applicable to defense projects, the cost of which is included in account 732, ýImprovements on leased property.ý This account shall be charged with the amount of the credit balance applicable to specific property at the time the property is retired. The accounting company shall maintain separate subaccounts for amortization of (1) road property and (2) equipment.
735 Accumulated depreciation; road and equipment property.
736 Accumulated amortization; road and equipment property-defense project.
This account shall include the amount of accumulated past provisions for amortization of road and equipment defense projects, the cost of which is included in account 731, ýRoad and equipment property.ý This account shall be charged with the amount of the credit balance applicable to specific property at the time the property is retired. The accounting company shall maintain separate subaccounts for amortization of (1) road property and (2) equipment.
737 Property used in other than carrier operations.
This account shall include the accounting company's investment in property other than property assignable to accounts 731, ýRoad and equipment property,ý and 732, ýImprovements on leased property,ý such as hotels, restaurants, powerplants, which are not operated by the accounting company or another carrier in connection with its transportation service.
ITEMS OF INVESTMENT
Coal and other mines.
Commercial power plants.
Hotels and restaurants.
Lands and buildings not used in transportation operations.
Lands and other property acquired and held in anticipation of future use.
Mineral and timber lands.
Rails and other track material leased to others.
Saw mills and other manufacturing plants not operated in connection with transportation service.
738 Accumulated depreciation; property used in other than carrier operations.
This account shall be credited with amounts charged to income or other authorized accounts for depreciation accrued on property, the cost of which is included in account 737, ýProperty used in other than carrier operations.ý When such property is destroyed, sold, or otherwise retired from service, this account shall be charged with the amount of the credit balance applicable to the property retired.
INTANGIBLE PROPERTY
739 Organization expenses.
This account shall include all fees paid to governments for the privilege of incorporation, and office and other expenditures incident to organizing the corporation and putting it in readiness to do business; cost of preparing and distributing prospectuses; special counsel fees; cost of preparing and issuing certificates of stock; cost of procuring the necessary certificates from State authorities; and other like costs necessary and proper in organizing the enterprise.
NOTE: Cost of soliciting for loans or for the sale of bonds or other evidences of indebtedness shall be charged to balance sheet account 743, ýOther deferred debits.ý (See instruction 5-3.)
OTHER ASSETS AND DEFERRED DEBITS
741 Other assets.
This account shall include the estimated value of salvage recoverable from property retired when the recovery of the salvage is deferred for any reason. (See instruction 2-5 and 2-7.) This account shall also include the estimated realizable amount for other assets of doubtful value, collection of which within one year is not assured; also other deferred assets and miscellaneous assets not otherwise provided for in general balance sheet accounts. (See instruction 5-1.)
743 Other deferred debits.
[42 FR 35017, July 7, 1977, as amended at 67 FR 57533, Sept. 11, 2002]
744 Accumulated deferred income tax debits.
This account shall include the amount of deferred noncurrent income tax debits and credits determined in accordance with Instruction 1-10 when the balance is a net debit. A net credit balance shall be included in account 786, ýAccumulated deferred income tax creditsý.
( 49 U.S.C. 10321, 11145 ; 5 U.S.C. 553 )
[47 FR 12350, Mar. 23, 1982]
Liabilities and Shareholders' Equity
CURRENT LIABILITIES
751 Loans and notes payable.
NOTE A: Loans and notes payable to affiliated companies which are subject to current settlement shall be included in account 757, ýPayables to affiliated companies,ý and noncurrent obligations in account 769, ýAccounts payable; Affiliated companies.ý
NOTE B: This account shall not include obligations due within one year which are intended to be refinanced on a long-term basis. Long-term refinancing of short-term obligations means:
The intention to refinance on a long-term basis shall be supported by the ability to refinance. Evidence of this ability includes either:
752 Accounts payable; interline and other balances.
This account shall include the net credit balances payable to other companies representing items such as interline freight, passenger, switching and baggage revenues, charges for equipment interchanged on a per diem or mileage basis, and charges for car repairs, loss and damage freight claims, and overcharge claims.
NOTE: The amount to be entered in this account is not the net balance between this account and account 705, ýAccounts receivable; Interline and other balances.ý Net debit balances receivable from other companies shall be included in account 705.
753 Audited accounts and wages payable.
This account shall include the amount of audited vouchers or accounts and audited payrolls unpaid on the date of the balance sheet. It shall include balances representing unclaimed wages and outstanding pay and time or discharge checks issued in payment of wages and all other unpaid vouchered items.
NOTE: The amount of checks and drafts, which have been transmitted to payees and which remain unpaid at the close of the accounting period, shall be credited to account 701, ýCash.ý
754 Accounts payable; other.
This account shall include outstanding drafts drawn by station agents, conductors' refund and extra-fare checks not presented for redemption, taxes collected from employees and others for the account of taxing agencies, and other items of the nature of demand liabilities not covered by accounts 751, 752, 753, 755, 756, and 757.
NOTE A: The amount to be reported under this account is not the net balance between this account and account 707, ýAccounts receivable; Other.ý
NOTE B: The amount of checks and drafts, which have been transmitted to payees and which remain unpaid at the close of the accounting period, shall be credited to account 701, ýCash.ý When the amount of such checks and drafts cannot be determined with absolute accuracy an estimate of the amount shall be used.
NOTE C: Deposits and other items of affiliated companies subject to current settlement shall be included in account 757, ýPayables to affiliated companies.ý
755 Interest payable.
This account shall include the amount of matured and unpaid interest on funded debt, and other obligations of the accounting company for which provision has been made for current settlement. This account shall also include the amount of interest subject to current settlement accrued to the date of the balance sheet, but payable after that date, on obligations of the accounting company.
NOTE: Interest payable on debt to affiliated companies, if subject to current settlement, shall be included in account 757, ýPayables to affiliated companies.ý Noncurrent interest shall be included in account 769, ýAccounts payable; Affiliated companies.ý Interest payable to others which is not paid when it matures shall be included in account 781. ýInterest in default,ý if not subject to current settlement. Where interest is in default, subsequent accruals shall be credited directly to account 781.
756 Dividends payable.
This account shall include the amount of dividends payable on capital stock but unpaid, at the date of the balance sheet.
NOTE: Dividends payable to affiliated companies shall be included in account 757, ýPayables to affiliated companies.ý
757 Payables to affiliated companies.
This account shall include amounts payable to affiliated companies which are subject to current settlement such as deposits, demand or time loans, notes payable, interest, dividends, miscellaneous bills, and similar items.
NOTE: Payables to affiliated companies, representing net credit balances for items such as revenues, charges for equipment interchanged, car repairs and claims, shall not be included in this account but in account 752, ýAccounts payable; Interline and other balances.ý
759 Accrued accounts payable.
This account shall include estimates of unaudited items payable by the carrier to the date of the balance sheet, including those which are chargeable to revenue, expense, or income accounts. Among the items which should be included in this account are:
Rents payable.
Amounts payable to others for unreported interline traffic.
Amounts payable to others for use of facilities, including equipment, for which bills have not been rendered.
Amounts payable to others for services for which bills have not been rendered.
Estimated amounts payable within one year covering liability for claims for injuries to persons, loss and damage, and similar items.
Amounts payable (estimated if necessary) within one year pursuant to agreements with labor organizations or otherwise for employees vacations now earned.
760 Federal income taxes accrued.
This account shall be credited with the amount accrued for Federal income taxes which has been concurrently charged to the appropriate income or other authorized accounts. Credits to this account that are based upon estimates shall be adjusted during the year so that this account may show, as nearly as practicable the approximate amount of the carrier's unpaid liability for such taxes. Payments of taxes for which accruals have been made shall be debited to this account.
761 State and other income taxes accrued.
This account shall be credited with the amounts accrued for state and other income taxes which have been concurrently charged to the appropriate income or other authorized accounts. Credits to this account that are based upon estimates shall be adjusted during the year so that this account may show, as nearly as practicable, the approximate amount of the carrier's unpaid liability for such taxes. Payments of taxes for which accruals have been made shall be debited to this account.
761.5 Other taxes accrued.
NOTE: Amounts for prepayments of taxes shall be included in account 711, ýPrepayments.ý
762 Deferred income tax credits.
This account shall include the current portion of deferred income tax charges and credits determined in accordance with Instruction 1-10 when the balance is a net credit. A net debit balance shall be included in account 714, ýDeferred income tax debitsý.
( 49 U.S.C. 10321, 11145 ; 5 U.S.C. 553 )
[47 FR 12350, Mar. 23, 1982]
763 Other current liabilities.
There shall be included in this account the principal amount of unpresented bonds drawn for redemption through the operation of sinking and redemption fund agreements, also the principal amount of unpresented fund debt obligations, and receivers' and trustees' securities which have matured (for which provision has been made for current settlement), and other current liabilities not includible in the foregoing current liability accounts.
763.5 Derivative instrument liabilities.
This account shall include the change in the fair value of all derivative instrument liabilities not designated as cash-flow or fair-value hedges. Account 551, Miscellaneous income charges, will be charged with the corresponding amount of the change in the fair value of the derivative instrument.
[81 FR 19909, Apr. 6, 2016]
763.5 Derivative instrument liabilities.
81 FR 19909, Apr. 6, 2016]
764 Equipment obligations and other long-term debt due within one year.
This account shall include the total amount of bonds, equipment obligations, and other long-term debt, including obligations maturing serially or payable in installments which are due and payable within one year, and for which arrangements for long-term refinancing have not been made (See note B to account 751, ýLoans and notes payableý) or for which no sinking funds have been provided. This account shall be subdivided according to the different classes of debt.
LONG-TERM DEBT DUE AFTER ONE YEAR
765 Funded debt unmatured.
NOTE A: Securities (other than equipment obligations) maturing one year or less from date of issue shall be included in accounts 757, ýPayables to affiliated companies,ý 769, ýAccounts payable; Affiliated companies,ý or 751, ýLoans and notes payable,ý as appropriate, except that where an issue of securities maturing serially over a period of years contains short-term obligations such obligations may be included as funded debt. Mature funded debt shall be included in account 763, ýOther current liabilities,ý if provision has been made for current settlement. If no provision has been made for current settlement, matured funded debt shall be included in account 768, ýDebt in default,ý except that when the collection of matured funded debt of affiliated companies is not enforced by controlling companies, the principal amount (to the extent held by a controlling company) shall be included in account 769, ýAccounts payable; Affiliated companies.ý
NOTE B: See definitions 3, actually issued; 4, actually outstanding; 25, nominally issued; and 26, nominally outstanding.
NOTE C: Nonnegotiable notes having a maturity of more than one year after date of issue, held by affiliated companies, shall be included in account 769, ýAccounts payable; Affiliated companies.ý
NOTE D: Securities nominally issued or reacquired and held in the company's treasury, except securities held by trustees in sinking or other funds, shall be included in a subdivision of this account. In the general balance sheet statement the total unmatured funded debt included in this account shall be shown in the first short column. The amount nominally but not actually issued and the amount nominally outstanding shall be shown in the second short column, and in the long column shall be shown the amount actually outstanding.
[42 FR 35017, July 7, 1977, as amended at 67 FR 57533, Sept. 11, 2002]
766 Equipment obligations.
766.5 Capitalized lease obligations.
NOTE A: The portion of the liability for long-term leases which is payable within 1 year of the close of the accounting period is includible in account 764, Equipment obligations and other long-term debt due within one year.
NOTE B: Leases which merely state the right to use property and a related obligation to pay specific rents over a definite future period shall not be considered to be assets and liabilities.
( 49 U.S.C. 12, 20, 304 , 913 and1012 )
[42 FR 56611, Oct. 27, 1977]
767 Receivers' and trustees' securities.
When receivers or trustees acting under the orders of a court are in possession of the property of the company, and under the order of such court issue or assume evidences of indebtedness (other than equipment securities or obligations) the par value of such evidences shall be credited to this account.
NOTE: The par value of equipment securities or the principal amount of obligations incurred for the purchase of equipment under conditional or deferred payment contracts shall be included in account 766, ýEquipment obligations.ý
768 Debt in default.
This account shall include amounts transferred from other accounts representing matured funded securities or obligations, receivers' and trustees' securities, equipment obligations and short-term notes, when maturity dates of such obligations have not been extended
NOTE A: The principle amount of matured funded debt of affiliated companies the collection of which is not enforced by the controlling company shall (to the extent of the principal amount held by the controlling company) be included in account 769, ýAccounts payable; Affiliated companies.ý
NOTE B: The principal amount unpresented funded debt obligations which have matured, and for which provision has been made for payment shall be included in account 763, ýOther current liabilities.ý
769 Accounts payable; affiliated companies.
This account shall include the par value of nonnegotiable notes issued to affiliated companies; also matured funded debt of affiliated companies held by controlling companies where there is no agreement for an extension as to time of payment and collection of the principal is not enforced; credit balances in open accounts with such companies other than credit balances classable as current liablilities, and interest accrued on notes, matured funded debt of affiliated companies and open accounts included in this account, when such interest is not subject to current settlements. The amounts included herein shall be divided as follows:
NOTE A: Accounts with affiliated companies which are subject to current settlement shall be classed as current assets or current liabilities, as appropriate.
NOTE B: No item shall be included in this account which is not known to be the property of an affiliated company.
NOTE C: The term affiliated companies includes:
By control (See definition 8) is meant the ability to determine the action of a corporation. For the purposes of this account, the following are to be considered forms of control:
A leasehold interest in the property of a corporation is not to be classed as a form of control over the lessor corporation.
Sole control is that which rests in one corporation.
Joint control is that which rests in two or more corporations and which is held under a joint arrangement.
770.1 Unamortized debt discount.
This account shall include the total of the net debit balances representing the excess of the discount over the premimium in connection with the issuance of each class of the carrier's outstanding long-term or equipment obligations. Separate subdivisions shall be maintained for each issue of such obligations. (See instruction 5-3.)
NOTE A: Issue costs related to long-term debt (debt expense) shall be included in account 743, ýOther deferred debits.ý (See instruction 5-3.)
NOTE B: When long-term obligations are refinanced the balance of debt discount and expense pertaining to the old obligations shall be transferred to account 551, ýMiscellaneous income charges.ý
770.2 Unamortized premium on debt.
This account shall include the total of all credit balances representing the excess of the premium over the discount and expenses in connection with the issuance of each class of the carrier's outstanding long-term or equipment obligations. Separate subdivisions shall be maintained for each issue of obligations. (See instruction 5-3.)
OTHER LONG-TERM LIABILITIES
771 Accrued liability; pension and welfare.
772 Accrued liability; leased property.
774 Accrued liability; casualty and other claims.
775 Other accrued liabilities.
781 Interest in default.
This account shall include the amount of matured and unpaid interest (for which no provision has been made for current settlement) on all indebtedness issued or assumed by the accounting company except interest which is added to the principal of the debt on which incurred. Where interest is in default, subsequent accruals shall be credited to this account.
NOTE: Interest matured and unpaid on debt to affiliated companies, if not subject to current settlement, shall be included in account 769, ýAccounts payable; Affiliated companies.ý
782 Other liabilities.
This account shall include assessments for public improvements; retained amounts due governmental agencies for construction work; percentages due contractors to be paid upon completion of contracts; deposits for construction of side tracks to be refunded on basis of an agreed portion of the earnings from the traffic handled over the tracks and similar liabilities not payable within one year: This account shall also include other deferred and noncurrent liabilities not otherwise provided for in general balance sheet accounts. Assessments for public improvements and amounts due governmental agencies and others for payments to be made within one year, shall be included in account 763, ýOther current liabilities,ý or other appropriate current liability account.
783 Deferred revenues-transfers from government authorities.
This account shall include amounts representing the cost of acquisition, addition to, or improvement of depreciable operating property received, or receivable from Federal, state, or local authorities. Items to be included in this account shall be determined in accordance with instruction 1-15.
An appropriate record shall be maintained of each asset associated with these transfers showing:
This account shall be charged periodically, and account 503, ýRailway Operating RevenuesýAmortization of Deferred Transfers from Government Authorities,ý shall be credited with amounts equal to the depreciation costs of the assets to which they apply. When such assets are retired or otherwise disposed of, this account shall be charged, and account 503 concurrently credited with any remaining associated amounts. (See instruction 1-15.)
NOTE A: This account shall not include government transfers in the form of, or designated for the purchase of land or other non-depreciable property. Transfers of this type are includible in account 795, ýOther Capital.ý
NOTE B: This account shall not include transfers from the Federal Government to either Amtrak or ConRail representing the cost of depreciable and non-depreciable operating property.
( 49 U.S.C. 304 , 320 )
[43 FR 30558, July 17, 1978]
DEFERRED CREDITS
784 Other deferred credits.
786 Accumulated deferred income tax credits.
NOTE A: For definitions of income tax terminology see Definition 17. Account 557, ýProvision for deferred taxesý, and account 591, ýProvision for deferred taxesýExtraordinary item,ý shall concurrently be charged (credited) with the net effect of material timing effects. Other related deferred income tax balance sheet accounts are:
Account 714, ýDeferred income tax debit.ý
Account 744, ýAccumulated deferred income tax debits.ý
Account 762, ýDeferred income tax credits.ý
( 49 U.S.C. 10321, 11145 ; 5 U.S.C. 553 )
[47 FR 12350, Mar. 23, 1982, as amended at 67 FR 57533, Sept. 11, 2002]
SHAREHOLDERS' EQUITY
791 Capital stock.
NOTE A: When a general levy or assessment is made against the holders of capital stock requiring the payment of any sum in addition to the consideration agreed upon at the time of sale, the amount collected shall be credited to account 794, ýPremiums and assessments on capital stock.ý
NOTE B: When no par stock without stated value is issued in exchange for par stock, or no par stock with stated value, amounts included in account 794, ýPremiums and assessments on capital stock,ý for the retired stock, shall be transferred to this account, and any amounts icluded in the discount account for the retired stock shall be charged to account 795, ýOther capitalý; Provided, however, That any excess over the amount of accumulated net gains applicable to the subclass exchanged included in account 795 shall be charged to account 616, ýOther debits to retained earnings.ý
NOTE C: An appropriate record shall be maintained with respect to shares of capital stock showing the number of shares nominally issued, nominally outstanding, actually issued and actually outstanding.
NOTE D: See definitions 3, actually issued; 4, actually outstanding; 25, nominally issued; and 26, nominally outstanding.
[42 FR 35017, July 7, 1977, as amended at 67 FR 57533, Sept. 11, 2002]
792 Capital stock to be distributed.
This account shall include the company's liability under agreements to exchange its capital stock for the outstanding securities of companies whose physical property has been acquired under such agreements, but whose securities have not yet been surrendered for exchange. This account shall also include stock dividends declared that remain undistributed at the end of an accounting period.
[42 FR 35017, July 7, 1977, as amended at 52 FR 4347, Feb. 11, 1987]
793 Discount on capital stock.
This account shall include the excess of the par or stated value recorded in account 791, ýCapital stock,ý (at the time of original sale of par value stock and no par stock with a stated value) plus accrued dividends, if any, over the cash value of the consideration received.
794 Premiums and assessments on capital stock.
795 Other capital.
( 49 U.S.C. 304 , 320 )
[42 FR 35017, July 7, 1977, as amended at 43 FR 30558, July 17, 1978]
797 Retained earnings; appropriated.
This account shall include the accumulated amount of retained earnings which has been appropriated and set aside according to provisions of mortgages, deeds of trust, reorganization plans, or other agreements requiring payments into capital funds, sinking funds, or other funds; and also appropriations for general contingencies, possible future losses (not in the category of liabilities actually incurred), and other corporate purposes. This account shall be subdivided by classes of appropriations showing the purpose for which each appropriation is made.
798 Retained earnings; unappropriated.
798.5 Treasury stock.
NOTE: The accounting for the reacquisition and resale of capital stock shall be in accordance with instruction 5-4, paragraphs (e) through (g).
799 Accumulated Other Comprehensive Income.
[81 FR 19910, Apr. 6, 2016]
Form of General Balance Sheet Statement
The classified form of general balance sheet statement is designed to show the financial condition of the accounting company at any specified date.
ASSETS
Current assets: |
701. Cash. |
702. Temporary cash investments. |
703. Special deposits. |
704. Loans and notes receivable. |
705. Accounts receivable; Interline and other balances. |
706. Accounts receivable; Customers. |
707. Accounts receivable; Other. |
708. Interest and dividends receivable. |
708.5. Receivables from affiliated companies. |
709. Accrued accounts receivable. |
709.5. Allowance for uncollectible accounts. |
Net receivables. |
710. Working funds. |
711. Prepayments. |
712. Material and supplies. |
713. Other current assets. |
713.5 Derivative instrument assets. |
713.6 Derivative instrument assets-hedges. |
714. Deferred income tax debits. |
Total current assets. |
Special funds: |
715. Sinking funds. |
716. Capital funds. |
717. Other funds. |
Total special funds. |
Investments: |
721. Investments and advances; affiliated companies. |
Undistributed earnings from certain investments in account 751. |
721.5. Adjustments; investments and advancesýaffiliated companies. |
Netýinvestments and advancesýaffiliated companies. |
722. Other investments and advances. |
723. Adjustments; Other investments and advances. |
Netýother investments and advances. |
Total investments. |
Tangible property: |
731. Road and equipment property. |
735. Accumulated depreciation; Road and equipment property. |
736. Accumulated amortization; Road and equipment propertyýDefense projects. |
Net road and equipment property. |
732. Improvements on leased property. |
733. Accumulated depreciation; Improvements on leased property. |
734. Accumulated amortization; Improvements on leased propertyýDefense projects. |
Net improvements on leased property. |
Total carrier property. |
737. Property used in other than carrier operations. |
738. Accumulated depreciation; Property used in other than carrier operations. |
Netýproperty used in other than carrier operations. |
Total tangible property. |
Intangible property: |
739. Organization expenses. |
Other assets and deferred debits: |
741. Other assets. |
743. Other deferred debits. |
744. Accumulated deferred income tax debits. |
Total other assets and deferred debits. |
Total assets. |
Liabilities and Shareholders' Equity |
Current liabilities: |
751. Loans and notes payable. |
752. Accounts payable; Interline and other balances. |
753. Audited accounts and wages payable. |
754. Accounts payable; Other. |
755. Interest payable. |
756. Dividends payable. |
757. Payables to affiliated companies. |
759. Accrued accounts payable. |
760. Federal income taxes accrued. |
761. State and other income taxes accrued. |
761.5. Other taxes accrued. |
762. Deferred income tax credits. |
763. Other current liabilities. |
763.5 Derivative instrument liabilities. |
763.6 Derivative instrument liabilitiesýhedges. |
764. Equipment obligations and other long-term debt due within one year. |
Total current liabilities. |
Long-term debt due after one year:1 |
765. Funded debt unmatured. |
766. Equipment obligations. |
766.5. Capitalized lease obligations. |
767. Receivers' and trustees' securities. |
768. Debt in default. |
769. Accounts payable; Affiliated companies. |
770.1 Unamortized debt discount. |
770.2 Unamortized premium on debt. |
Total long-term debt due after one year. |
Other long-term liabilities: |
771. Accrued liability; Pension and welfare. |
772. Accrued liability; Leased property. |
774. Accrued liability; Casualty and other claims. |
775. Other accrued liabilities. |
781. Interest in default. |
782. Other liabilities. |
Total other long-term liabilities. |
Deferred credits: |
783. Deferred revenuesýtransfers from government authorities. |
784. Other deferred credits. |
786. Accumulated deferred income tax credits. |
Total deferred credits. |
Shareholders' equity: |
Capital stock: |
791. Capital stock. |
792. Liability for conversion of capital stock. |
793. Discount on capital stock. |
Total capital stock. |
Additional capital: |
794. Premiums and assessments on capital stock. |
795. Other capital. |
Total additional capital. |
Retained earnings: |
797. Retained earnings; Appropriated. |
798. Retained earnings; Unappropriated. |
Total retained earnings. |
798.5 Treasury stock. |
799. Accumulated Other Comprehensive Income. |
Total shareholders' equity. |
Total liabilities and shareholders' equity. |
1To be divided as to ýTotal issuedý and ýHeld by or for company.ý
[81 FR 19910, Apr. 6, 2016]
CONVERSION TABLES
Operating Expense Accounts.
Transportation Operating Revenue Accounts.
Income Accounts.
Retained Income Accounts.
General Balance Sheet Accounts.
OPERATING EXPENSE ACCOUNTSýCONVERSION TABLE
[See footnotes at end of table]
System of accounts effective prior to Jan 1, 1978 | System of accounts effective Jan. 1, 1978 | |||||
Account title | No. | Account No.1 | ||||
Maintenance of Roadway and Structures | ||||||
Superintendence | 201 | 11-13-02 | 21-13-02 | 41-13-02 | 61-13-02 | |
11-13-03 | 21-13-03 | 41-13-03 | 61-13-03 | |||
11-13-04 | 21-13-04 | 41-13-04 | 61-13-04 | |||
11-13-05 | 21-13-05 | 41-13-05 | 61-13-05 | |||
11-13-06 | 21-13-06 | 41-13-06 | 61-13-06 | |||
Roadway maintenance | 202 | 11-11-10 | 21-11-10 | 39/40-11-10 | 41-11-10 | 61-11-10 |
11-12-10 | 21-12-10 | 39/40-12-10 | 41-12-10 | 61-12-10 | ||
11-11-11 | 21-11-48 | 39/40-11-48 | 41-11-48 | 61-11-48 | ||
11-12-11 | 21-12-11 | 39/40-12-11 | 41-12-11 | 61-12-48 | ||
Tunnels and subways | 206 | 11-11-11 | 21-11-11 | 39/40-11-11 | 41-11-11 | 61-11-11 |
11-12-11 | 21-12-11 | 39/40-12-11 | 41-12-11 | 61-12-11 | ||
11-11-48 | 21-11-48 | 39/40-11-48 | 41-12-48 | 61-12-48 | ||
11-12-48 | 21-12-48 | 39/40-12-48 | 41-12-48 | 61-12-48 | ||
Bridges, trestles and culverts | 208 | 11-11-12 | 21-11-12 | 39/40-11-12 | 41-11-12 | 61-11-12 |
1-12-12 | 21-12-12 | 39/40-12-12 | 41-12-12 | 61-12-12 | ||
11-11-48 | 21-11-48 | 39/40-11-48 | 41-11-48 | 61-11-48 | ||
11-12-48 | 21-12-48 | 39/40-12-48 | 41-12-48 | 61-12-48 | ||
Elevated structures | 210 | 11-11-12 | 21-11-12 | 39/40-11-12 | 41-11-12 | 61-11-12 |
11-12-12 | 21-12-12 | 39/40-12-12 | 41-12-12 | 61-12-12 | ||
11-11-48 | 21-11-48 | 39/40-11-48 | 41-11-48 | 61-11-48 | ||
11-12-48 | 21-12-48 | 39/40-12-48 | 41-12-48 | 61-12-48 | ||
Ties | 212 | 21-11-13 | ||||
21-12-13 | ||||||
21-11-48 | ||||||
21-12-48 | ||||||
Rails | 214 | 21-11-14 | ||||
21-12-14 | ||||||
21-11-48 | ||||||
21-12-48 | ||||||
Other track material | 216 | 21-11-15 | ||||
21-12-15 | ||||||
21-11-48 | ||||||
21-12-48 | ||||||
Ballast | 218 | 21-11-16 | ||||
21-12-16 | ||||||
21-11-48 | ||||||
21-12-48 | ||||||
Track laying and surfacing | 220 | 11-11-17 | 21-11-17 | 39/40-11-17 | 41-11-17 | 61-11-17 |
11-12-17 | 21-12-17 | 39/40-12-17 | 41-12-17 | 61-12-17 | ||
11-11-48 | 21-11-48 | 39/40-11-48 | 41-11-48 | 61-11-48 | ||
11-12-48 | 21-12-48 | 39/40-12-48 | 41-12-48 | 61-12-48 | ||
Fences, snowsheds and signs | 221 | 11-13-28 | 21-13-28 | 39/40-13-28 | 41-13-28 | 61-13-28 |
11-13-48 | 21-13-48 | 39/40-13-48 | 41-13-48 | 61-13-48 | ||
Station and office buildings | 227 | 11-13-23 | 21-13-23 | 39/40-13-23 | 41-13-23 | 61-13-23 |
11-13-33 | 21-13-33 | 39/40-13-33 | 41-13-33 | 61-13-33 | ||
11-13-35 | 21-13-35 | 39/40-13-35 | 41-13-35 | 61-13-35 | ||
11-13-48 | 21-13-48 | 39/40-13-48 | 41-13-48 | 61-13-48 | ||
Roadway buildings | 229 | 11-13-28 | 21-13-28 | 39/40-13-28 | 41-13-28 | 61-13-28 |
11-13-48 | 21-13-48 | 39/40-13-48 | 41-13-48 | 61-13-48 | ||
Water stations | 231 | 11-13-27 | 21-13-27 | 39/40-13-27 | 41-13-27 | 61-13-27 |
11-13-48 | 21-13-48 | 39/40-13-48 | 41-13-48 | 61-13-48 | ||
Fuel stations | 233 | 11-13-27 | 21-13-27 | 39/40-13-27 | 41-13-27 | 61-13-27 |
11-13-48 | 21-13-48 | 39/40-13-48 | 41-13-48 | 61-13-48 | ||
Shops and enginehouses | 235 | 11-13-24 | 21-13-24 | 39/40-13-24 | 41-13-24 | 61-13-24 |
11-13-25 | 21-13-25 | 39/40-13-25 | 41-13-25 | 61-13-25 | ||
11-13-26 | 21-13-26 | 39/40-13-26 | 41-13-26 | 61-13-26 | ||
11-13-48 | 21-13-48 | 39/40-13-48 | 41-13-48 | 61-13-48 | ||
Grain elevators | 237 | 11-13-35 | 21-13-35 | 39/40-13-35 | 41-13-35 | 61-13-35 |
11-13-48 | 21-13-48 | 39/40-13-48 | 41-13-48 | 61-13-48 | ||
Storage warehouses | 239 | 11-13-28 | 21-13-28 | 39/40-13-28 | 41-13-28 | 61-13-28 |
11-13-48 | 21-13-48 | 39/40-13-48 | 41-13-48 | 61-13-48 | ||
Wharves and docks | 241 | 11-13-32 | 21-13-32 | 39/40-13-32 | 41-13-32 | 61-13-32 |
11-13-48 | 21-13-48 | 39/40-13-48 | 41-13-48 | 61-13-48 | ||
Coal and ore wharves | 243 | 11-13-29 | 21-13-29 | 39/40-13-29 | 41-13-29 | 61-13-29 |
11-13-30 | 21-13-30 | 39/40-13-30 | 41-13-30 | 61-13-30 | ||
11-13-48 | 21-13-48 | 39/40-13-48 | 41-13-48 | 61-13-48 | ||
TOFC/COFC terminals | 244 | 11-13-31 | 21-13-31 | 39/40-13-31 | 41-13-31 | 61-13-31 |
11-13-48 | 21-13-48 | 39/40-13-48 | 41-13-48 | 61-13-48 | ||
Communication systems | 247 | 11-13-20 | 21-13-20 | 39/40-13-20 | 41-13-20 | 61-13-20 |
11-13-48 | 21-13-48 | 39/40-13-48 | 41-13-48 | 61-13-48 | ||
Signals and interlockers | 249 | 11-11-19 | 21-11-19 | 39/40-11-19 | 41-11-19 | 61-11-19 |
11-12-48 | 21-12-48 | 39/40-12-48 | 41-12-18 | 61-12-18 | ||
11-11-48 | 21-11-48 | 39/40-11-48 | 41-11-48 | 61-11-48 | ||
11-12-48 | 21-12-48 | 39/40-12-48 | 41-12-48 | 61-12-48 | ||
Power plants | 253 | 11-13-21 | 21-13-21 | 39/40-13-21 | 41-13-21 | 61-13-21 |
11-13-24 | 21-13-24 | 39/40-13-24 | 41-13-24 | 61-13-24 | ||
11-13-28 | 21-13-25 | 39/40-13-25 | 41-13-25 | 61-13-25 | ||
11-13-26 | 21-13-26 | 39/40-13-26 | 41-13-26 | 61-13-26 | ||
11-13-48 | 21-13-48 | 39/40-13-48 | 41-13-48 | 61-13-48 | ||
Power transmission systems | 257 | 11-13-21 | 21-13-21 | 39/40-13-21 | 41-13-21 | 61-13-21 |
11-13-24 | 21-13-24 | 39/40-13-24 | 41-13-24 | 61-13-24 | ||
11-13-25 | 21-13-25 | 39/40-13-25 | 41-13-25 | 61-13-25 | ||
11-13-26 | 21-13-26 | 39/40-13-26 | 41-13-26 | 61-13-26 | ||
11-13-48 | 21-13-48 | 39/40-13-48 | 41-13-48 | 61-13-48 | ||
Miscellaneous structures | 265 | 11-13-28 | 21-13-28 | 39/40-13-28 | 41-13-28 | 61-13-28 |
11-13-48 | 21-13-48 | 39/40-13-48 | 41-13-48 | 61-13-48 | ||
Roadway property; depreciation | 266 | 62-11-00 | ||||
62-12-00 | ||||||
62-13-00 | ||||||
Retirements; road | 267 | 261-11-99 | ||||
61-12-99 | ||||||
61-13-99 | ||||||
Roadway machines | 269 | 11-13-36 | 21-13-36 | 39/40-13-36 | 41-13-36 | 61-13-36 |
11-13-48 | 21-13-48 | 39/40-13-48 | 41-13-48 | 61-13-48 | ||
Dismantling retired road property | 270 | 11-11-39 | 21-11-39 | 41-11-39 | 61-11-39 | |
11-12-39 | 21-12-39 | 41-12-39 | 61-12-39 | |||
11-13-39 | 21-13-39 | 41-13-39 | 61-13-39 | |||
Small tools and supplies | 271 | 11-13-37 | 21-13-37 | 39/40-13-37 | 41-13-37 | 61-13-37 |
Removing snow, ice and sand | 272 | 11-13-38 | 21-13-38 | 39/40-13-38 | 41-13-38 | 61-13-38 |
Public improvements; maintenance | 273 | 11-11-22 | 21-11-22 | 39/40-11-22 | 41-11-22 | 61-11-22 |
11-12-22 | 21-12-22 | 39/40-12-22 | 41-12-22 | 61-12-22 | ||
Injuries to persons | 274 | 11-11-99 | 61-11-99 | |||
11-12-99 | 61-12-99 | |||||
11-13-99 | 61-13-99 | |||||
11-61-92 | 21-61-92 | 41-61-92 | 61-61-92 | |||
52-11-00 | ||||||
52-12-00 | ||||||
52-13-00 | ||||||
Insurance | 275 | 53-11-00 | ||||
53-12-00 | ||||||
53-13-00 | ||||||
Stationery and printing | 276 | 21-11-xx | 241-11-xx | |||
21-12-xx | 41-12-xx | |||||
21-13-xx | 41-13-xx | |||||
Employees health and welfare benefits | 277 | 12-11-00 | ||||
12-12-00 | ||||||
12-13-00 | ||||||
Maintaining joint tracks, yards and other facilitiesýDr | 278 | 37-11-00 | ||||
37-12-00 | ||||||
37-13-00 | ||||||
Maintaining joint tracks, yards and other facilitiesýCr | 279 | 38-11-00 | ||||
38-12-00 | ||||||
38-13-00 | ||||||
Right-of-way expenses | 281 | 11-11-99 | 21-11-99 | 41-11-99 | 61-11-99 | |
11-12-99 | 21-12-99 | 41-12-99 | 61-12-99 | |||
11-13-99 | 21-13-99 | 41-13-99 | 61-13-99 | |||
Other expenses | 282 | 11-11-99 | 21-11-99 | 41-11-99 | 61-11-99 | |
11-12-99 | 21-12-99 | 41-12-99 | 61-12-99 | |||
11-13-99 | 21-13-99 | 41-13-99 | 61-13-99 | |||
Maintenance of Equipment | ||||||
Superintendence | 301 | 11-21-01 | 21-12-01 | 41-21-01 | 61-21-01 | |
11-22-01 | 21-22-01 | 41-22-01 | 61-22-01 | |||
11-23-01 | 21-23-01 | 41-23-01 | 61-23-01 | |||
Shop machinery | 302 | 11-21-40 | 21-21-40 | 39/40-21-40 | 41-21-40 | 61-21-40 |
11-22-40 | 21-22-40 | 39/40-22-40 | 41-22-40 | 61-22-40 | ||
11-23-40 | 21-22-40 | 39/40-23-40 | 41-23-40 | 61-23-40 | ||
Power plant machinery | 304 | 11-13-21 | 21-13-21 | 39/40-13-21 | 41-13-21 | 61-13-21 |
11-13-28 | 21-13-28 | 39/40-13-28 | 41-13-28 | 61-13-28 | ||
Shop and power plant machinery; depreciation | 305 | 62-13-00 | ||||
62-21-00 | ||||||
62-22-00 | ||||||
62-23-00 | ||||||
Dismantling retired shop and power plant machinery | 306 | 11-13-39 | 21-13-39 | 41-13-39 | 61-13-39 | |
11-21-39 | 21-21-39 | 41-21-39 | 61-21-39 | |||
11-22-39 | 21-22-39 | 41-22-39 | 61-22-39 | |||
11-23-39 | 21-23-39 | 41-23-39 | 61-23-39 | |||
Locomotive repairs | 311 | 11-21-41 | 21-21-41 | 39/40-21-41 | 41-21-41 | 61-21-41 |
11-21-48 | 21-21-48 | 39/40-21-48 | 41-21-48 | 61-21-48 | ||
11-31-62 | 21-31-62 | 41-31-62 | 61-31-62 | |||
Freight-train cars; repairs | 314 | 11-22-42 | 21-22-42 | 39/40-22-42 | 41-22-42 | 61-22-42 |
11-22-48 | 21-22-48 | 39/40-22-48 | 41-22-48 | 61-22-48 | ||
11-31-62 | 21-31-62 | 41-31-62 | 61-31-62 | |||
Passenger-train cars; repairs | 317 | 11-25-45 | 21-25-45 | 39/40-25-45 | 41-25-45 | 61-25-45 |
11-25-48 | 21-25-48 | 39/40-25-48 | 41-25-48 | 61-25-48 | ||
Highway revenue equipment; repairs | 318 | 11-23-43 | 21-23-43 | 39/40-23-43 | 41-23-43 | 61-23-43 |
11-23-48 | 21-43-48 | 39/40-23-48 | 41-23-48 | 61-23-48 | ||
Floating equipment; repairs | 323 | 11-23-44 | 21-23-44 | 39/40-23-44 | 41-23-44 | 61-23-44 |
11-23-48 | 21-23-48 | 30/40-23-48 | 41-23-48 | 61-23-48 | ||
Work equipment; repairs | 326 | 11-23-47 | 21-23-47 | 39/40-23-47 | 41-23-47 | 61-23-47 |
11-23-48 | 21-23-48 | 39/40-23-48 | 41-23-48 | 61-23-48 | ||
Miscellaneous equipment; repairs | 328 | 11-23-47 | 21-23-47 | 39/40-23-47 | 41-23-47 | 61-23-47 |
11-23-48 | 21-23-48 | 39/40-23-48 | 41-23-48 | 61-23-48 | ||
Dismantling retired equipment | 329 | 11-21-39 | 21-21-39 | 41-21-39 | 61-21-39 | |
11-22-39 | 21-22-39 | 41-22-39 | 61-22-39 | |||
11-23-39 | 21-23-39 | 41-23-39 | 61-23-39 | |||
Retirements; equipment | 330 | 61-29-99 | ||||
61-22-99 | ||||||
61-23-99 | ||||||
Equipment; depreciation | 331 | 62-21-00 | ||||
62-22-00 | ||||||
62-23-00 | ||||||
Injuries to persons | 332 | 11-21-99 | 61-21-99 | |||
11-22-99 | 61-22-99 | |||||
11-23-99 | 61-23-99 | |||||
11-61-99 | 21-61-92 | 41-61-92 | 61-61-92 | |||
52-21-00 | ||||||
52-22-00 | ||||||
52-23-00 | ||||||
Insurance | 333 | 53-21-00 | ||||
53-22-00 | ||||||
53-23-00 | ||||||
Stationery and printing | 334 | 221-21-xx | 241-21-xx | |||
21-22-xx | 41-22-xx | |||||
21-23-xx | 41-23-xx | |||||
Employees health and welfare benefits | 335 | 12-21-00 | ||||
12-22-00 | ||||||
12-23-00 | ||||||
Joint maintenance of equipment expensesýDr | 336 | 37-21-00 | ||||
37-22-00 | ||||||
37-23-00 | ||||||
Joint maintenance of equipment expensesýCr | 337 | 38-21-00 | ||||
38-22-00 | ||||||
38-23-00 | ||||||
Other expenses | 339 | 11-21-99 | 21-21-99 | 41-21-99 | 61-21-99 | |
11-22-99 | 21-22-99 | 41-22-99 | 61-22-99 | |||
11-23-99 | 21-23-99 | 41-23-99 | 61-23-99 | |||
Various | 11-23-46 | 21-23-46 | 39/40-23-46 | 41-23-46 | 61-23-46 | |
Traffic Expense Account | ||||||
Superintendence | 351 | 11-61-01 | 21-61-01 | 41-61-01 | 61-61-01 | |
Outside agencies | 352 | 11-61-88 | 21-61-88 | 41-61-88 | 61-61-88 | |
11-61-89 | 21-61-89 | 41-61-89 | 61-61-89 | |||
Advertising | 353 | 11-61-93 | 21-61-93 | 41-61-93 | 61-61-93 | |
Traffic associations | 354 | 11-61-93 | 21-61-93 | 41-61-93 | 61-61-93 | |
Fast freight lines | 355 | 11-61-99 | 21-61-99 | 41-61-99 | 61-61-99 | |
Industrial and immigration bureaus | 356 | 11-61-90 | 21-61-90 | 41-61-90 | 61-61-90 | |
Insurance | 357 | 53-61-00 | ||||
Stationery and printing | 358 | 221-61-xx | 241-61-xx | |||
Employees health and welfare benefits | 359 | 12-61-00 | ||||
Other expenses | 360 | 11-61-99 | 21-61-99 | 41-61-99 | 61-61-99 | |
Transportation Expense Accounts | ||||||
Superintendence | 371 | 11-31-01 | 21-31-01 | 41-31-01 | 61-31-01 | |
11-32-01 | 21-32-01 | 41-32-01 | 61-32-01 | |||
11-34-01 | 21-34-01 | 41-34-01 | 61-34-01 | |||
11-35-01 | 21-35-01 | 41-35-01 | 61-35-01 | |||
Dispatching trains | 372 | 11-31-58 | 21-31-58 | 41-31-58 | 61-31-58 | |
Station employees | 373 | 11-33-71 | ||||
11-35-76 | ||||||
11-35-77 | ||||||
Weighing, inspection and demurrage bureaus | 374 | 41-31-99 | ||||
Coal and ore wharves | 375 | 11-34-74 | 21-34-74 | 41-34-74 | 61-34-74 | |
Station supplies and expenses | 376 | 21-33-71 | 41-33-71 | |||
21-35-76 | 41-35-76 | 61-35-76 | ||||
21-35-77 | 41-35-77 | 61-35-77 | ||||
Yardmasters and yard clerks | 377 | 11-32-65 | ||||
11-32-66 | ||||||
Yard conductors and brakemen | 378 | 11-32-64 | ||||
Yard switch and signal tenders | 379 | 11-32-59 | ||||
Yard enginemen | 380 | 11-32-64 | ||||
Yard switching fuel | 382 | 11-32-67 | 21-32-67 | 41-32-67 | 61-32-67 | |
Yard switching power produced | 383 | 11-32-68 | 21-32-68 | 41-32-68 | 61-32-68 | |
Yard switching power purchased | 384 | 41-32-68 | ||||
Servicing yard locomotives | 388 | 11-32-69 | 21-32-69 | 41-32-69 | 61-32-69 | |
Yard supplies and expenses | 389 | 21-32-59 | 41-32-59 | 61-32-59 | ||
21-32-64 | 41-32-64 | 61-32-64 | ||||
21-32-65 | 41-32-65 | 61-32-65 | ||||
21-32-66 | 41-32-66 | 61-32-66 | ||||
Operating joint yards and terminalsýDr | 390 | 37-32-00 | ||||
Operating joint yards and terminalsýCr | 391 | 38-32-00 | ||||
Train enginemen | 392 | 11-31-56 | ||||
Train fuel | 394 | 11-31-67 | 21-31-67 | 41-31-67 | 61-31-67 | |
Train power produced | 395 | 11-31-68 | 21-31-68 | 41-31-68 | 61-31-68 | |
Train power purchased | 396 | 41-31-68 | ||||
Servicing train locomotives | 400 | 11-31-69 | 21-31-69 | 41-31-69 | 61-31-69 | |
Trainmen | 401 | 11-31-57 | ||||
Train supplies and expenses | 402 | 21-31-56 | 41-31-56 | 61-31-56 | ||
21-31-57 | 41-31-57 | 61-31-57 | ||||
11-31-62 | 21-31-62 | 41-31-62 | 61-31-62 | |||
11-33-70 | 21-33-70 | 41-33-70 | ||||
11-33-71 | 21-33-71 | 41-33-71 | ||||
11-33-72 | 21-33-72 | 41-33-72 | ||||
11-34-75 | 21-34-75 | 41-34-75 | 61-34-75 | |||
11-31-99 | 21-31-99 | 41-31-99 | 61-31-99 | |||
Operating sleeping cars | 403 | 11-41-01 | 21-41-01 | 41-41-01 | 61-41-01 | |
11-41-57 | 21-41-57 | 41-41-57 | 61-41-57 | |||
11-45-76 | 21-45-76 | 41-45-76 | 61-45-76 | |||
11-41-99 | 21-41-99 | 41-41-99 | 61-41-99 | |||
Signal and interlocker operation | 404 | 11-31-59 | 21-31-59 | 41-31-59 | 61-31-59 | |
Crossing protection | 405 | 11-31-61 | 21-31-61 | 41-31-61 | 61-31-61 | |
Drawbridge operations | 406 | 11-31-60 | 21-31-60 | 41-31-60 | 61-31-60 | |
Communication system operation | 407 | 11-35-77 | 21-35-77 | 41-35-77 | 61-35-77 | |
Operating floating equipment | 408 | 11-34-01 | 21-34-01 | 41-34-01 | 61-34-01 | |
11-34-73 | 21-34-73 | 41-34-73 | 61-34-73 | |||
11-34-74 | 21-34-74 | 41-34-74 | 61-34-74 | |||
Employees health and welfare benefits | 409 | 12-31-00 | ||||
12-32-00 | ||||||
12-33-00 | ||||||
12-34-00 | ||||||
12-35-00 | ||||||
Stationery and printing | 410 | 221-31-xx | 241-31-xx | |||
21-32-xx | 41-32-xx | |||||
21-34-xx | 41-34-xx | |||||
21-35-xx | 41-35-xx | |||||
Other expenses | 411 | 11-31-99 | 21-31-99 | 41-31-99 | 61-31-99 | |
11-32-99 | 21-32-99 | 41-32-99 | 61-32-99 | |||
11-34-99 | 21-34-99 | 41-34-99 | 61-34-99 | |||
11-35-99 | 21-35-99 | 41-35-99 | 61-35-99 | |||
Operating joint tracks and facilitiesýDr | 412 | 37-31-00 | ||||
37-32-00 | ||||||
37-34-00 | ||||||
37-35-00 | ||||||
Operating joint tracks and facilitiesýCr | 413 | 38-31-00 | ||||
38-32-00 | ||||||
38-34-00 | ||||||
38-35-00 | ||||||
Insurance | 414 | 53-31-00 | ||||
53-32-00 | ||||||
53-34-00 | ||||||
53-35-00 | ||||||
Clearing wrecks | 415 | 11-31-63 | 21-31-63 | 41-31-63 | 61-31-63 | |
11-32-63 | 21-32-63 | 41-32-63 | 61-32-63 | |||
Damage to property | 416 | 52-31-00 | ||||
52-32-00 | ||||||
52-34-00 | ||||||
52-35-00 | ||||||
Damage to livestock on right-of-way | 417 | 52-31-00 | ||||
Loss and damage; Freight | 418 | 51-31-00 | ||||
51-32-00 | ||||||
51-33-00 | ||||||
51-34-00 | ||||||
11-35-78 | 21-35-78 | 41-35-78 | 61-35-78 | |||
Loss and damage; Baggage | 419 | 51-31-00 | ||||
51-32-00 | ||||||
51-33-00 | ||||||
51-34-00 | ||||||
11-35-78 | 21-35-78 | 41-35-78 | 61-35-78 | |||
Injuries to persons | 420 | 11-31-99 | 61-61-92 | |||
11-32-99 | 61-31-99 | |||||
11-34-99 | 61-32-99 | |||||
11-35-99 | 61-34-99 | |||||
11-61-92 | 21-61-92 | 41-61-92 | 61-35-99 | |||
52-13-00 | ||||||
52-32-00 | ||||||
52-34-00 | ||||||
52-35-00 | ||||||
11-35-78 | 21-35-78 | 41-35-78 | 61-35-78 | |||
TOFC/COFC terminals | 421 | 11-34-73 | 21-34-73 | 41-34-73 | 61-34-73 | |
11-34-74 | 21-34-74 | 41-34-74 | 61-34-74 | |||
11-34-75 | 21-34-75 | 41-34-75 | 61-34-75 | |||
Other highway transportation | 422 | 11-34-73 | 21-34-73 | 41-34-73 | 61-34-73 | |
11-34-74 | 21-34-74 | 41-34-74 | 61-34-74 | |||
11-34-75 | 21-34-75 | 41-34-75 | 61-34-75 | |||
Miscellaneous Operations Expense | ||||||
Dining and buffet service | 441 | 11-41-01 | 21-41-01 | 41-41-01 | 61-41-01 | |
11-41-57 | 21-41-57 | 41-41-57 | 61-41-57 | |||
11-41-99 | 21-41-99 | 41-41-99 | 61-41-99 | |||
Hotels and restaurants | 442 | 11-34-99 | 21-34-99 | 41-34-99 | 61-34-99 | |
Grain elevators | 443 | 11-34-01 | 21-34-01 | 41-34-01 | 61-34-01 | |
11-34-74 | 21-34-74 | 41-34-74 | 61-34-74 | |||
11-34-75 | 21-34-75 | 41-34-75 | 61-34-75 | |||
Producing power sold | 445 | 11-31-68 | 21-31-68 | 41-31-68 | 61-31-68 | |
11-32-68 | 21-32-68 | 41-32-68 | 61-32-68 | |||
Other miscellaneous operations | 446 | 11-34-99 | 21-34-99 | 41-34-99 | 61-34-99 | |
Operating joint miscellaneous facilitiesýDr | 447 | 37-34-00 | ||||
37-35-00 | ||||||
Operating joint miscellaneous facilitiesýCr | 448 | 38-34-00 | ||||
38-35-00 | ||||||
Employees Health and Welfare Benefits | 449 | 12-34-00 | ||||
General Operating Expenses | ||||||
Salaries and expenses of general officers | 451 | 11-61-01 | 21-61-01 | 41-61-01 | 61-61-01 | |
11-61-86 | 21-61-86 | 41-61-86 | 61-61-86 | |||
11-61-87 | 21-61-87 | 41-61-87 | 61-61-87 | |||
11-61-90 | 21-61-90 | 41-61-90 | 61-61-90 | |||
11-61-91 | 21-61-91 | 41-61-91 | 61-61-91 | |||
11-61-94 | 21-61-94 | 41-61-94 | 61-61-94 | |||
11-61-99 | 21-61-99 | 41-61-99 | 61-61-99 | |||
Salaries and expenses of clerks and attendants | 452 | 11-61-01 | 21-61-01 | 41-61-01 | 61-61-01 | |
11-61-99 | 21-61-99 | 41-61-99 | 61-61-99 | |||
11-61-86 | 21-61-86 | 41-61-86 | 61-61-86 | |||
11-61-87 | 21-61-87 | 41-61-87 | 61-61-87 | |||
11-61-90 | 21-61-90 | 41-61-90 | 61-61-90 | |||
11-61-91 | 21-61-91 | 41-61-91 | 61-61-91 | |||
11-61-92 | 21-61-92 | 41-61-92 | 61-61-92 | |||
11-61-94 | 21-61-94 | 41-61-94 | 61-61-94 | |||
21-61-99 | 41-61-99 | 61-61-99 | ||||
General office supplies and expenses | 453 | 21-61-01 | 41-61-01 | 61-61-01 | ||
Law expenses | 454 | 11-61-92 | 21-61-92 | 41-61-92 | 61-61-92 | |
Insurance | 455 | 53-61-00 | ||||
Employees health and welfare benefits | 456 | 12-61-00 | ||||
Pensions | 457 | 12-11-00 | ||||
12-12-00 | ||||||
12-13-00 | ||||||
12-21-00 | ||||||
12-22-00 | ||||||
12-23-00 | ||||||
12-31-00 | ||||||
12-32-00 | ||||||
12-34-00 | ||||||
12-35-00 | ||||||
12-61-00 | ||||||
Stationery and printing | 458 | 221-61-xx | 241-61-xx | |||
Other expenses | 460 | 11-61-99 | 21-61-99 | 41-61-99 | 61-61-99 | |
General joint facilitiesýDr | 461 | 37-61-00 | ||||
General joint facilitiesýCr | 462 | 38-61-00 | ||||
Various expenses | 11-61-94 | 21-61-94 | 41-61-94 | 61-61-94 |
Footnotes:
1Freight account activity/subactivity numbers are shown except when old accounts are exclusively passenger expenses Passenger and common activity/subactivity numbers shall be used where appropriate.
2Account numbers with the last 2 digits ýxxý indicates that the account is subdivided by applicable functions See account texts for appropriate function assignment.
TRANSPORTATION OPERATING REVENUE ACCOUNTS CONVERSION TABLE
System of accounts eff. prior to Jan. 1, 1978 | System of accounts eff. Jan. 1, 1978 | ||
Account title | No. | No. | Account title |
Transportation Revenue Accounts | |||
Transportation; rail line | 100 | 100 | Transportation; rail line. |
Freight | 101 | 101 | Freight. |
Passenger | 102 | 102 | Passenger. |
Baggage | 103 | 103 | Passenger-related. |
Sleeping car | 104 | 103 | Do. |
Parlor and chair car | 105 | 103 | Do. |
Other passenger-train | 108 | 103 | Do. |
Milk | 109 | 101 | Freight. |
Switching | 110 | 104 | Switching. |
Water transfers | 113 | 105 | Water transfers. |
Incidental | 130 | 110 | Incidental. |
Dining and buffet | 131 | 103 | Passenger-related. |
Hotel and restaurant | 132 | 110 | Incidental. |
Station, train, and boat privileges | 133 | 110 | Do. |
Storage; freight | 135 | 110 | Do. |
Demurrage | 137 | 106 | Demurrage. |
Communication | 138 | 110 | Incidental. |
Grain elevator | 139 | 110 | Do. |
Power | 141 | 110 | Do. |
Rent of buildings and other property | 142 | 110 | Do. |
Miscellaneous | 143 | 110 | Do. |
Joint facility | 150 | 120 | Joint facility. |
Joint facilityýcr | 151 | 121 | Joint facilityýcr. |
Joint facilityýdr | 152 | 122 | Joint facilityýdr. |
INCOME ACCOUNTS CONVERSION TABLE
System of accounts eff. prior to Jan. 1, 1978 | System of accounts eff. Jan. 1, 1978 | ||
Account title | No. | No. | Account title |
Income Accounts | |||
Railway operating revenues | 501 | 501 | Railway operating revenues. |
Revenues from miscellaneous operations | 502 | 506 | Revenues from property used in other than carrier operations. |
Hire of freight cars and highway revenue freight equipment; credit balance | 503 | 32-22-00, 32-23-00, 36-22-00, and 36-23-00. | |
Rent from locomotives | 504 | 32-21-00, and 36-21-00. | |
Rent from passenger-train cars | 505 | 32-25-00, and 36-25-00. | |
Rent from floating equipment | 506 | 32-23-00, and 36-23-00. | |
Rent from work equipment | 507 | 32-23-00, and 36-23-00. | |
Joint facility rent income | 508 | 34-11-00, 34-12-00, 34-13-00, 34-21-00, 34-22-00, and 34-23-00 | |
Income from lease of road and equipment | 509 | 32-11-00, 32-12-00, 32-13-00, 32-21-00, 32-22-00, and 32-23-00. | |
Miscellaneous rent income | 510 | 510 | Miscellaneous rent income. |
Income from nonoperating property | 511 | 506 | Revenues from property used in other than carrier operations. |
534 | Expenses of property used in other than carrier operations. | ||
Separately operated properties; profit | 512 | 512 | Separately operated properties; profit. |
Dividend income | 513 | 513 | Dividend income. |
Interest income | 514 | 514 | Interest income. |
Income from sinking and other reserve funds | 516 | 516 | Income from sinking and other reserve funds. |
Release of premiums on funded debt | 517 | 517 | Release of premiums on funded debt. |
Contributions from other companies | 518 | 518 | Contributions from other companies. |
Miscellaneous income | 519 | 519 | Miscellaneous income. |
Railway operating expenses | 531 | 531 | Railway operating expenses. |
Railway tax accruals | 532 | 556 | Income taxes on ordinary income. |
64-61-00 Property Taxes. | |||
12-xx-00 Fringe Benefits. | |||
65-61-00 Other Taxes. | |||
Provision for deferred taxes | 533 | 557 | Provision for deferred taxes. |
Expenses of miscellaneous operations | 534 | 534 | Expenses of property used in other than carrier operations. |
Taxes on miscellaneous operating property | 535 | 535 | Taxes on property used in other than carrier operations. |
Hire of freight cars and highway revenue freight equipmentýdebit balance | 536 | 31-22-00, 35-22-00, 31-23-00, and 35-23-00. | |
Rent for locomotives | 537 | 31-21-00, and 35-21-00. | |
Rent for passenger-train cars | 538 | 31-25-00, and 35-25-00. | |
Rent for floating equipment | 539 | 31-23-00, and 35-23-00. | |
Rent for work equipment | 540 | 31-23-00, and 35-23-00. | |
Joint facility rents | 541 | 33-11-00, 33-12-00, 33-13-00, 33-21-00, 33-22-00, and 33-23-00. | |
Rent for leased roads | 542 | 31-11-00, 31-12-00, 31-13-00, 31-21-00, 31-22-00, and 31-23-00. | |
Miscellaneous rents | 543 | 543 | Miscellaneous rents. |
Miscellaneous tax accruals | 544 | 544 | Miscellaneous taxes. |
Taxes on property used in other than carrier operations | 535 | ||
Separately operated properties; loss | 545 | 545 | Separately operated properties; loss. |
Interest on funded debt | 546 | 546 | Interest on funded debt. |
Interest on unfunded debt | 547 | 547 | Interest on unfunded debt. |
Amortization of discount on funded debt | 548 | 548 | Amortization of discount on funded debt. |
Maintenance of investment organization | 549 | 549 | Maintenance of investment organization. |
Income transferred to other companies | 550 | 550 | Income transferred to other companies. |
Miscellaneous income charges | 551 | 551 | Miscellaneous income charges. |
553 | Uncollectible accounts. | ||
Unusual or infrequent items (debit) credit | 555 | 555 | Unusual or infrequent items (debit) credit. |
Income or loss from operations of discontinued segments | 560 | 560 | Income or loss from operations of discontinued segments. |
Gain or loss on disposal of discontinued segments | 562 | 562 | Gain or loss on disposal of discontinued segments. |
Extraordinary items (net) | 570 | 570 | Extraordinary items (net). |
Income taxes on extraordinary items | 590 | 590 | Income taxes on extraordinary items. |
Provision for deferred taxesýextraordinary items | 591 | 591 | Provision for deferred taxesýextraordinary items. |
Cumulative effect of changes in accounting principles | 592 | 592 | Cumulative effect of changes in accounting principles. |
RETAINED INCOME ACCOUNTS CONVERSION TABLE
System of accounts eff. prior to Jan. 1, 1978 | System of accounts eff. Jan. 1, 1978 | ||
Account title | No. | No. | Account title |
Credit | |||
Credit balance (at beginning of calendar year) | 601 | 601 | Credit balance (at beginning of calendar year). |
Prior period adjustments to beginning retained income account | 601.5 | 601.5 | Prior period adjustments to beginning retained earnings account. |
Credit balance transferred from income | 602 | 602 | Credit balance transferred from income. |
Other credits to retained income | 606 | 606 | Other credits to retained earnings. |
Debit | |||
Debit balance (at beginning of calendar year) | 611 | 611 | Debit balance (at beginning of calendar year). |
Debit balance transferred from income | 612 | 612 | Debit balance transferred from income. |
Other debits to retained income | 616 | 616 | Other debits to retained earnings. |
Appropriations for sinking and other reserve funds | 620 | 620 | Appropriations for sinking and other funds. |
Appropriations for other purposes | 621 | 621 | Appropriations for other purposes. |
Appropriations released | 622 | 603 | Appropriations released. |
Dividends | 623 | 623 | Dividends. |
GENERAL BALANCE SHEET ACCOUNTS CONVERSION TABLE
System of accounts eff. prior to April 2016 | System of accounts eff. April 2016 | ||
Account title | No. | No. | Account title |
Cash | 701 | 701 | Cash. |
Temporary cash investments | 702 | 702 | Temporary cash investments. |
Special deposits | 703 | 703 | Special deposits. |
Loans and notes receivable | 704 | 704 | Loans and notes receivable. |
708.5 | Receivables from affiliated companies. | ||
709.5 | Allowance for uncollectible accounts. | ||
Traffic, car service and other balancesýdr | 705 | 705 | Accounts receivable; interline and other balances. |
709.5 | Allowances for uncollectible accounts. | ||
752 | Accounts payable; interline and other balances. | ||
Net balance receivable from agents and conductors | 706 | 706 | Accounts receivable; customers. |
Miscellaneous accounts receivable | 707 | 707 | Accounts receivable; other. |
708.5 | Receivables from affiliated companies. | ||
709.5 | Allowance for uncollectible accounts. | ||
Interest and dividends receivable | 708 | 708 | Interest and dividends receivable. |
708.5 | Receivables from affiliated companies. | ||
709.5 | Allowance for uncollectible accounts. | ||
Accrued accounts receivable | 709 | 709 | Accrued accounts receivable. |
Working fund advances | 710 | 710 | Working funds. |
Prepayments | 711 | 711 | Prepayments. |
Material and supplies | 712 | 712 | Material and supplies. |
Other current assets | 713 | 713 | Other current assets. |
713.5 | Derivative instrument assets. | ||
713.6 | Derivative instrument assetsýhedges. | ||
Deferred income tax charges | 714 | 714 | Deferred income tax debits. |
Sinking funds | 715 | 715 | Sinking funds. |
Capital and other reserve funds | 716 | 716 | Capital funds. |
Insurance and other funds | 717 | 717 | Other funds. |
Investment in affiliated companies | 721 | 721 | Investments and advances; affiliated companies. |
Other investments | 722 | 722 | Other investments and advances. |
Reserve for adjustment of investment in securitiesýcr | 723 | 721.5 | Adjustments; investments and advancesýaffiliated companies. |
723 | Adjustments; other investments and advances. | ||
Road and equipment property | 731 | 731 | Road and equipment property. |
Organization expenses | 71 | 739 | Organization expenses. |
Improvements on leased property | 732 | 732 | Improvements on leased property. |
Accrued depreciation; improvements on leased property | 733 | 733 | Accumulated depreciation; improvements on leased property. |
Accrued depreciation; road and equipment | 735 | 735 | Accumulated depreciation; road and equipment property. |
Amortization of defense projects; road and equipment | 736 | 736 | Accumulated amortization; road and equipment propertyýdefense projects. |
734 | Accumulated amortization; improvements on leased propertyýdefense projects. | ||
Miscellaneous physical property | 737 | 737 | Property used in other than carrier operations. |
Accrued depreciation; miscellaneous physical property | 738 | 738 | Accumulated depreciation; property used in other than carrier operations. |
Other assets | 741 | 741 | Other assets. |
Unamortized discount on long-term debt | 770.1 | 770.1 | Unamortized debt discount. |
Other deferred charges | 743 | 743 | Other deferred debits. |
Accumulated deferred income tax charges | 744 | 744 | Accumulated deferred income tax debits. |
Liabilities | |||
Loans and notes payable | 751 | 751 | Loans and notes payable. |
757 | Payables to affiliated companies. | ||
Traffic, car service and other balancesýcr | 752 | 752 | Accounts payable; interline and other balances. |
705 | Accounts receivable; interline and other balances. | ||
709.5 | Allowance for uncollectible accounts. | ||
Audited accounts and wages payable | 753 | 753 | Audited accounts and wages payable. |
Miscellaneous accounts payable | 754 | 754 | Accounts payable; other. |
757 | Payables to affiliated companies. | ||
Interest matured unpaid | 755 | 755 | Interest payable. |
757 | Payables to affiliated companies. | ||
Dividends matured unpaid | 756 | 756 | Dividends payable. |
757 | Payables to affiliated companies. | ||
Unmatured interest accrued | 757 | 755 | Interest payable. |
757 | Payables to affiliated companies. | ||
Unmatured dividends declared | 758 | 756 | Dividends payable. |
757 | Payables to affiliated companies. | ||
Accrued accounts payable | 759 | 759 | Accrued accounts payable. |
Federal income taxes accrued | 760 | 760 | Federal income taxes accrued. |
Other taxes accrued | 761 | 711 | Prepayments. |
761 | State and other income taxes accrued. | ||
761.5 | Other taxes accrued. | ||
Deferred income tax credits | 762 | 762 | Deferred income tax credits. |
Other current liabilities | 763 | 763 | Other current liabilities. |
763.5 | Derivative instrument liabilities | ||
763.6 | Derivative instrument liabilitiesýhedges | ||
Equipment obligations and other debt due within one year | 764 | 764 | Equipment obligations and other long-term debt due within 1 year. |
Funded debt unmatured | 765 | 765 | Funded debt unmatured. |
Equipment obligations | 766 | 766 | Equipment obligations. |
Capitalized lease obligations | 766.5 | 766.5 | Capitalized lease obligations. |
Receivers' and trustees' securities | 767 | 767 | Receivers' and trustees' securities. |
Debt in default | 768 | 768 | Debt in default. |
Amounts payable to affiliated companies | 769 | 769 | Accounts payable; affiliated companies. |
Pension and welfare reserves | 771 | 771 | Accrued liability; pension and welfare. |
Casualty and other reserves | 774 | 774 | Accrued liability; casualty and other claims. |
775 | Other accrued liabilities. | ||
Interest in default | 781 | 781 | Interest in default. |
Other liabilities | 782 | 782 | Other liabilities. |
Deferred revenuesýtransfers from government authorities. | 783 | 783 | Deferred revenuesýtransfers from government authorities |
Unamortized premium on long-term debt | 790.2 | 770.2 | Unamortized premium on debt. |
Other deferred credits | 784 | 784 | Other deferred credits. |
Accrued liability; leased property | 785 | 772 | Accrued liability; leased property. |
Accumulated deferred income tax credits | 786 | 786 | Accumulated deferred income tax credits. |
Shareholders' Equity | |||
Capital stock issued | 791 | 791 | Capital stock. |
Stock liability for conversion | 792 | 792 | Liability for conversion of capital stock. |
Discount on capital stock | 793 | 793 | Discount on capital stock. |
Premiums and assessment on capital stock | 794 | 794 | Premiums and assessments on capital stock. |
Paid-in surplus | 795 | 795 | Other capital. |
Other capital surplus | 796 | 795 | Do. |
Retained income; appropriated | 797 | 797 | Retained earnings; appropriated. |
Retained income; unappropriated | 798 | 798 | Retained earnings; unappropriated. |
Treasury stock | 798.5 | 798.5 | Treasury stock. |
799 | Accumulated Other Comprehensive Income. |