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REGISTER
VOLUME 22

J .f if n
Ni TEO

NUMBER 150

Washington, Saturday, August 3, 1957, TITLE 49 TRANSPORTATION
Chapter I Interstate Commerce Commission P art 10 U n if o r m S y s t e m o f A c c o u nts fo r R ailro ad C o m p a n ie s REVISION OF REGULATIONS

At a session of the Interstate Com merce Commission, Division 2, held at its office in Washington, D. C., on the Uth day of/June A. D. 1957.
The matter of accounting regulations prescribed for railroad companies, which are not independently operated as elec tric lines, being under consideration pursuant to provisions of section 20 of the Interstate C o m m e r c e Act, as amended; and, It appearing, that by an order entéred August 15, 1952, the Uniform System of Accounts for Railroad Companies, Issue of 1952, was prescribed but has since been variously modified by subsequent orders, and it is deemed necessary for proper reference that the regulations and the several modifications should be consolidated and published in revised form:
It is ordered, That the regulations prescribed by the order of August 15, 1952, including modifications thereof to December 31, 1956, which regulations so mpdified are hereby referred to and made a part hereof, be, and they are hereby, published in revised form to be cited as the Uniform System of Accounts for Railroad Companies, Issue of 1957;
and, It is further ordered, That notice of this order shall be given to railroad com panies subject to its provisions and to the general public by depositing a copy thereof, with the attached regulations in revised form, in the office of the Secre tary of the Commission at Washington, D. C., and by filing it with the Director of the Division of the Federal Register.
By the Commission, Division 2.
seal

H arold D. M cC o y ,
Secretary.

A p p l ic a t i o n
Sec.
10.00

Regulations prescribed.
A c c o u n t in g I n s t r u c t io n s
INVESTMENT IN ROAD AND EQUIPMENT

10.01

General instructions.
Accounts for investment in road.
and equipment.
Items to be charged.
10.01-2
Basis of charges.
10.01-3
10.01- 4
Cost o f construction.
10.01-5
Excavated material.
Items to be credited.
10 .01- 6
10.01-7
Road property retired.
10.01- 8 Property changes.
Equipment retired.
10.01-9
10 .0 110
Land retired.
Í0 .0 1-11 Adjustment for converted prop erty.
10.01-12 Expenses in connection with addi tions and betterments.
Interpretation o f item lists.
10.0113
10.01-14 Submission o f questions.
List of accounting units o f prop 10.0115
erty for railroads.

10.01-1

OPERATING REVENUES AND OPERATING EXPENSES

10.02
10.0210.02-2

CONTENTS
Agricultural Marketing Service Proposed rule making:
Cotton classification under cot ton futures legislation._____ _
Milk; in marketing areas o f:
North central Iowa_________
Texas Panhandle___________
Rules and regulations:
Avocados, Florida; U, S. stand ards for grades___I __________
Lemons grown in California and Arizona; limitation of handling____________________
Milk; in north central Ohio marketing area; order sus pending certain provisions___
Oranges grown in Arizona and designated part of California;
limitation of handling______
See also Agricultural Marketing Service.
Notices:
Missouri; sale of mineral inter jests; area designation_______
Texas; extension of designation of counties for purpose of m a k i n g production emer gency loans_______ - _________

10.02- 3
10.02-4
10.02-5
10.0210.03 , 10.0310.03-2
10.03- 3
10.03-5

Special instructions.
Atomic Energy Commission 1
Accounts for operating revenues.
Notices:
Interpretation of item lists.
General Electric Co.:
Accruals of revenues.
Delayed items.
Issuance of export license au
10.0410.04-8
10.04-9
10.0410.0410.0410.04-

6265
6208
6208
6207

6257

6257

See Engineers Corps.

thorizing export of research reactor to Spain__________
Special instructions.
Issuance of facility license___
1 Accounts for operating expenses.
Yankee Atomic Electric Co.;
Maintenance expenses.
proposed issuance of con Cost o f repairs.
struction permit---- ______
Royalties on appliances.
Road property retired.
Civil Aeronautics Administra Distribution of charges for nonde tion preciable road property retired.
Rules and regulations:
7 Adjustment for converted property.
Minimum en route IF R alti Depreciation accounting;
road property.
tudes____rl_____________ ;_____
Joint facility accounts.
Standard instrument approach 10 Clearing accounts.
procedures; alterations..____
11 Gravel and sand pits and quarries.
12 Power plant operations.
Civil Aeronautics Board 14 Maintaining transmission and dis Notices:
tribution systems.
Resort Airlines, Inc., and Hughes Continued on p. 6141

6235
6234

Army Department
Operating Expenses
10.04
10.0410.04- 2
10.04-3
10.04- 4
10.04-5
10.04- 6

6234

Agriculture Department
General instructions. .
1 Operating accounts.
Unaudited items affecting operat ing accounts.
Delayed items.
Miscellaneous operations.
Submission of questions.
6 Stockyards.
Operating Revenues
Page
Tool Co.; hearing__ ,________
6139

6258
6258
6258

6211
6209

6258