Sidebilder
PDF
ePub

experimental mileage accounts the purpose of which shall be to develop the efficiency of operations: Provided, however, That such temporary or experimental accounts shall not impair the integrity of any general or primary account hereby prescribed.

(e) July 1, 1914 is hereby fixed as the date on which the said issue of the Classification of Train-miles, Locomotive-miles, and Car-miles shall become effective.* [Order adopting Classification of trainmiles, locomotive-miles and car-miles for steam roads, ICC, May 19, 1914]

10.00-8 Introductory letter to accounting officers of steam railways. (a) This Classification of Train-miles, Locomotive-miles, and Car-miles supersedes the Classification of Locomotive-miles, Carmiles, and Train-miles, First Issue, effective July 1, 1907.

(b) The rules and definitions in this classification have been considerably amplified for the purpose of securing more uniform accounting, and the importance of requiring all employees who are assigned to work in connection with accounting for such statistics to familiarize themselves thoroughly with the rules and definitions is called to the attention of accounting officers.

(c) It is provided that the miles of train which are operated between terminals or stations to transport company freight shall be included as transportation service miles whenever statistics of tonmiles are kept.

(d) In this classification have been included a number of accounting provisions which were contained in accounting cases in Accounting Bulletin No. 8.14 It will be the purpose in the next authoritative issue of accounting cases to exclude therefrom those cases which are now covered by the rules of this classification.

(e) In the preparation of the revision of the accounting rules contained in this and other classifications for steam roads, which are concurrently issued, the Commission has had the cooperation of a subcommittee of the Standing Committee on Corporate, Fiscal, and General Accounts of the Association of American Railway Accounting Officers.

(f) In all essential features the classification, as here issued, meets with the approval of the special committee of the American Railway Association, by which it has recently been reviewed.* [Introductory letter to Classification of train-miles, locomotive-miles and car-miles for steam roads, ICC, May 19, 1914]

RULES AND DEFINITIONS-TRAIN-MILE ACCOUNTS

10.8-1 Units of equipment defined. A train is a unit of equipment, or a combination of units of equipment (exclusive of light locomotives), in condition for movement over tracks by self-contained motor equipment. A locomotive is a self-propelled unit of equipment designed solely for moving other equipment. A light locomotive is a locomotive in condition for movement by its own motor equipment, un

14 See Accounting Bulletin No. 15.

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

Page 243

coupled to cars, work equipment, or dead locomotives. A motor car is a self-propelled unit of equipment designed to carry freight or passenger traffic, and is not to be considered a locomotive.*t

In §§ 10.8-1 to 10.8-8, inclusive, the numbers to the right of the dash correspond with the respective rule and definition numbers in Classification of trainmiles, locomotive-miles and car-miles for steam roads (train-mile accounts), Interstate Commerce Commission, May 19, 1914.

10.8-2 Train-mile. A train-mile is the movement of a train a distance of 1 mile.**

10.8-3 Fractions of miles. In computing train-miles, fractions representing less than one-half mile shall be disregarded and other fractions considered as 1 mile.**

10.8-4 Transportation service. Transportation service trainmiles shall be based on the actual distance run between terminals and stations, and shall be computed from the official time-tables or distance tables.*+

10.8-5 Work service. Work service train-miles shall be based on the actual distance run between terminals. When work trains are run between terminals and not ordered to work at some specified point or within specified working limits, the actual miles run shall be allowed to them, the same as to any other class of trains. When ordered to run to a certain point to work at that point or within specified working limits, the actual miles made while under running orders shall be allowed, and in addition an arbitrary mileage of 6 miles per hour for the time working at the point or within the working limits named. In computing such arbitrary mileage, fractions representing less than one-half hour shall be disregarded and other fractions considered as 1 hour. Constructive miles on the basis of 6 miles per hour shall be allowed trains run for the purpose of removing snow when the actual miles of such trains are less than the constructive miles. No record is required of work-train miles on new roads, road extensions, or portions of such roads or extensions, before the commencement of the regular operation of revenue service trains.**

10.8-6 Train defined. Each train and each section of a train run by a separate train crew shall be considered a separate train, whether hauled by one or more locomotives either the whole distance or a part of the distance between the train terminals. There shall be nothing added to this distance to cover running of locomotives from enginehouses to terminals, doubling hills, running for water, switching, or other work at way stations, or for the service of helper or pusher locomotives or of extra locomotives on double-head or triple-head trains.*† 10.8-7 Detoured trains. When the carrier's trains, hauled by its locomotives and handled by its crews, are detoured over foreign roads, the miles shall be computed on the basis of the miles actually run, and classified by it in its train-miles in accordance with the service performed.*+

10.8-8 Moved by motor cars. Separate accounts of train-miles shall be kept for trains hauled by locomotives and for trains moved by motor cars.**

Page 244

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

TRAIN-MILE ACCOUNTS

TRANSPORTATION SERVICE

These accounts shall include the miles of all revenue service trains, including trains which incidentally carry employees or company freight. They shall also include the miles of trains which are operated between terminals or stations to transport company freight, when the service is similar to that connected with the transportation of commercial freight and statistics of ton-miles are kept.

The trains here referred to are those the locomotive and train expenses of operating which are includible in the locomotive and train expense accounts in general account Transportation-Rail line.

10.801 Freight-train miles. This account shall include miles run by all trains between terminals or stations for the transportation of revenue and company freight; also miles run by trains consisting of empty freight cars, and by trains consisting of a locomotive and caboose running light in connection with such service.

Trains which contain passenger-train cars shall be classed as freight trains whenever the number of freight-train cars is in excess of the number of passenger-train cars in them.

Freight-train miles shall be subdivided as follows:

(a) Ordinary freight-train miles. Miles run by trains consisting of a locomotive, with or without caboose, with other equipment.

(b) Light freight-train miles. Miles run by trains consisting of a locomotive and caboose, running light in connection with freight-train service.*t [As amended Dec. 7, 1935]

†In §§ 10.801 to 10.805, inclusive, the numbers to the right of the decimal point correspond with the respective account numbers in Classification of train-miles, locomotive-miles and car-miles for steam roads (train-mile accounts), Interstate Commerce Commission, May 19, 1914. The amendment of Dec. 7, 1935, is noted in brackets following sections affected.

10.802 Passenger-train miles. This account shall include miles run by revenue service trains to transport passengers, baggage, mail, milk, express, or any combination of these; also miles run by trains consisting of deadhead passenger equipment.

Trains which contain freight-train cars shall be classed as passenger trains whenever the number of passenger-train cars is in excess of the number of freight-train cars in them.*t [As amended Dec. 7, 1935]

NOTE: This account does not apply to trains run for the transportation of mail or milk upon the basis of authorized tariffs at rates based upon weight. The miles of such trains shall be classed as freight-train miles.

WORK SERVICE

10.805 Work-train miles. This account shall include miles run by trains engaged in company service, such as official, inspection, and pay trains; inspection trains for railway commissioners for which no revenue is received; trains running special with fire apparatus to save the carrier's property from destruction; trains run for transporting the carrier's employees to and from work when no transportation charge is made; wrecking trains; trains run for the purpose of ditching, filling embankments, and widening cuts; trains run for the purpose of removing snow; trains distributing ties, rails, other track material, ballast, bridge material, and other material and supplies for

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

Page 245

maintenance or for additions and betterments; trains run for picking up and concentrating such material; and trains run for distributing material and supplies for use in connection with operation.*t

NOTE A: The accounting for expenses of work-train service shall be in accordance with § 10.01-4 (c), § 10.2–3 (c), or the texts of the several superintendence and general expense accounts in Operating Expenses, as may be appropriate. NOTE B: No record is required of the miles of construction trains on new roads or road extensions, or on portions of such roads or extensions, before the commencement of the regular operation of revenue service trains.

RULES AND DEFINITIONS-LOCOMOTIVE-MILES ACCOUNTS

10.81-1 Locomotive and locomotive-miles defined. A locomotive is a self-propelled unit of equipment designed solely for moving other equipment. A locomotive-mile is a movement of a locomotive a distance of 1 mile, under its own power.*††

††In §§ 10.81-1 to 10.81-12, inclusive, the numbers to the right of the dash correspond with the respective rule and definition numbers in Classification of train-miles, locomotive-miles and car-miles for steam roads (locomotive-mile accounts), Interstate Commerce Commission, May 19, 1914.

10.81-2 Fractions of miles. In computing locomotive-miles fractions representing less than one-half mile shall be disregarded, and other fractions considered as 1 mile.***

10.81-3 Transportation service. All locomotive-miles made in hauling transportation service trains shall be based upon the actual distance run between terminals or stations, and shall be computed from the official time-tables or distance tables as prescribed for train-miles.*††

10.81-4 Light locomotives. Light-locomotive miles shall be based on the actual distance locomotives run, except that no lightlocomotive miles shall be allowed for terminal service where the distance in one direction is less than one-half mile.*ti

10.81-5 Helper service. Miles of locomotive in helper service shall be computed on the basis of actual distance run in such service.*†† 10.81-6 Switching locomotives. Train switching locomotivemiles shall be computed at the rate of 6 miles per hour for the time actually engaged in such service. In computing such arbitrary mileage fractions representing less than one-half hour shall be disregarded and other fractions considered as 1 hour.*tt

10.81-7 Yard-switching locomotives. Yard-switching locomotive-miles shall be computed at the rate of 6 miles per hour for the time actually engaged in such service. In computing yard-switching locomotive-miles, fractions representing less than one-half hour shall be disregarded, and other fractions considered as 1 hour.*††

10.81-8 Work-train locomotives. Work-train locomotive-miles shall be computed according to the rules prescribed for work-train miles. Miles of work locomotives employed in switching at shops for shop purposes, spotting cars in gravel pits, working with pile drivers, etc., shall be computed upon the basis of 6 miles per hour for the actual time in the service. In computing the time engaged fractions representing less than one-half hour shall be disregarded and other fractions considered 1 hour.*††

Page 246

*For statutory citation, see note to § 10.00-1. †For source citation, see note to § 10.801.

10.81-9 New and repaired locomotives. The miles of new or generally repaired locomotives running light in breaking-in service shall not be included in the locomotive-mile accounts.**

10.81-10 Construction service. No record is required of the miles of locomotives in construction_service on new roads or road extensions, or on portions of such roads or extensions, before the commencement of the regular operation of revenue service trains.*†

10.81-11 Separation of steam from other. A separate record shall be kept for miles of steam locomotives and for miles of other locomotives.*t

10.81-12 Motor cars. Miles of motor cars shall not be classed as locomotive-miles.**

LOCOMOTIVE-MILE ACCOUNTS

TRANSPORTATION SERVICE LINE

These accounts shall include the miles run by locomotives moving transportation service trains, and also miles run light in connection with such service.

10.811 Freight locomotive-miles. This account shall include miles run by locomotives in freight-train service, the train-miles of which are includible in account 801, "Freight-train miles."

(a) Principal freight locomotive-miles. Miles run by locomotives principal to the train, between terminals or stations, with freight trains; also miles run by locomotives between terminals or stations, with cabooses, going to or returning from such service; and miles run in hauling the second cut of freight trains doubled over grades.

(b) Helper freight locomotive-miles. Miles run by locomotives as helpers over the division or that portion covered by the run, or on important grades, including double-headers, triple-headers, and pushers, regardless of whether on the head end, in the middle, or on the rear of the train.

(c) Light freight locomotive-miles. Miles run by locomotives light between terminals or stations in connection with freight-train service on account of unbalanced traffic; miles run light for hauling second cuts of trains doubled; miles run light between freight trains and next coaling station or water tank for coal or water; miles run light to pick up or assist freight trains between terminals; miles run light by grade helpers in returning from assisting freight trains as pushers or double-headers; and miles run light by locomotives coming from or going to enginehouses or turntables from freight-train service.*tt [As amended Dec. 7, 1935]

NOTE: No miles shall be allowed for light movements at terminals if the distance between enginehouses or turntables and freight-train terminals is less than one-half mile.

††In §§ 10.811 to 10.817, inclusive, the numbers to the right of the decimal point correspond with the respective account numbers in Classification of train-miles, locomotive-miles and car-miles for steam roads (locomotive-mile accounts), Interstate Commerce Commission, May 19, 1914. The amendment of Dec. 7, 1935, is noted in brackets following sections affected. Cross references to accounts are made by citing the account number, e. g., account 801, instead of the corresponding section number (§ 10.801).

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

Page 247

« ForrigeFortsett »