Mr. .07 DOCUMENTS BHPI. K GITT N<^y 14 1913 UIV(V RAILROAD COMMISSION OF OREGON RULES GOVERNING Accounting and Apportionment V • of Operating Revenues and Operating Expenses and Accounts of Movements of Traffic Within OREGON EFFECTIVE OCTOBER 1, 1912 (Also effective as to Annual Report for year ending June 30, 1912) (Amending and supersedes rules promulgated October 27, 1909) S.M.EM, OREGON WU.I.IS S. DUNIWAY, STATE PRINTER 1912 r£0- m^ RAILROAD COMMISSION OF OREGON Rules Governing Accounting ; and Apportionment of Operating Revenues and Operating Expenses and Accounts of Move- ment of Traffic Within Oregon, Steam and Electric Railways ; and Classification of Railroads At a General Session of Railroad Commission of Oregon, held at its office in the Capitol, Salem, Oregon, the 31st day of August, 1912. Present: Clyde B. Aitchison, Thomas K. Campbell, and Frank J. Miller, Commissioners, and H. H. Corey, Secretary of the said Commission. The following rules were thereupon adopted: Pursuant to the provisions of Section 43 of Chapter 53, Laws of Oregon of 1907, the Railroad Commission of Oregon does hereby prescribe the following uniform system of rendering accounts of business trans- acted in Oregon, and uniform manner in which accounts shall be kept by the several railroads within the State of Oregon, as the same are defined in Section 11 of said Chapter: CLASSIFICATIONS OF INTERSTATE COMMERCE COMMISSION ADOPTED. The existing regulations of the Interstate Commerce Commission pre- scribing the general manner and detail of keeping such accounts and records are hereby adopted as a uniform system of rendering accounts of transacting business within Oregon. The said regulations of Interstate Commerce Commission are con- tained in the following named Classifications and Supplements prescribed by said Interstate Commerce Commission in accordance with Section 20 of the Act to Regulate Commerce, namely: Form of Income and Profit and Loss Statement for Steam Roads, First Issue, effective July 1, 1912. Classification of Operating Revenues, First Issue, effective July 1, 1907. Supplement to the First Issue of the Classification of Opei'ating Revenues, effective July 1, 1908. Classification of Operating Expenses, third revised issue, effective July 1, 1907. Supplement to the Third Revised Issue of Classification of Operating Expenses for Steam Roads, effective July 1, 1908. 274629 OSEGON UNIFORM SYSTEM OF CARRIERS' ACCOUNTS. Cla^ffificatimi^ of ■Lnterstdie .Qonimerce Commission Adopted. Classification of Operating Expenses for Steam Roads, third revised issue condensed, effective on July 1, 1908. Classification of Revenues and Expenses for Outside Operations for Steam Roads, first issue, effective July 1, 1908. Classification of Expenditures for Road and Equipment, first revised issue, effective on July 1, 1907. Supplement to the First Revised Issue of the Classification of Expenditures for Road and Equipment for Steam Roads, effective on July 1, 1908. Classification of Expenditures for Additions and Betterments for Steam Roads, first revised issue, effective on July 1, 1910. Form of General Balance Sheet Statement for Steam Roads, first revised issue, effective on June 15, 1910. Classification of Locomotive-Miles, Car-Miles, and Train-Miles, first issue, effective July 1, 1907. Accounting Bulletin No. 8, Interpretations of Accounting Classifica- tions for Steam Roads, effective on July 1, 1912. Classification of Operating revenues of Electric Railways, first issue, effective January 1, 1909. Classification of Operating Expenses of Electric Railways, first issue, effective January 1, 1909. Classification of Expenditures for Road and Equipment of Electric Railways, first issue, effective January 1, 1909. Accounting Bulletin No. 7, Decisions upon Questions Raised Under Classifications prescribed by the Interstate Commerce Commission for Electric Railways, effective January 1, 1912. Classification of Operating Revenues of Express Companies, first issue, effective July 1, 1908. Classification of Operating Expenses of Express Companies, first issue, effective July 1, 1908. Classification of Expenditures for Real Property and Equipment of Express Companies, first issue, effective July 1, 1908. Form of General Balance Sheet Statement for Express Companies, first issue, effective July 1, 1911. Accounting Bulletin No. 6, Decisions upon Questions raised under Classifications prescribed by the Interstate Commerce Commission for Express Companies, effective July 1, 1910. Classification of Revenues and Expenses of Sleeping Car Operations, of Auxiliary Operations, and of Other Properties for Sleeping Car Com- panies, first revised issue, effective July 1, 1912. It is ordered that a copy of each of said classifications, supplements, and bulletins be identified by attaching thereto the signatures of the members of this Commission and impressing the seal of this Commission thereon, and that thereupon the same be filed by the Secretary as original OREGON UNIFORM SYSTEM OF CARRIERS' ACCOUNTS. Classification of Carriers. rrecoi'ds of this Commission, and be preserved as a part of the records of this Commission in its archives. It is ordered that these rules shall be followed by all railroads in rendering annual reports to this Commission for the fiscal year ending June 30, 1912, and thereafter, and that on or before October 1, 1912, every railroad subject to the jurisdiction of this Commission shall adopt and install and thereafter maintain the system of accounts of business within Oregon herein prescribed. The several classifications and instructions of the Interstate Com- merce Commission as above described, and so identified and filed, are hereby referred to and are made a part hereof. CLASSIFICATION OF RAILROADS. The following classification of railroads (as the same are defined in Section 11, Chapter 53, Laws of Oregon for 1907) is hereby prescribed: Steam Railways. Operating Companies: Large Roads, Small Roads, Switching and Terminal Companies. Subsidiary Nonoperating Companies. Electric Railways. Operating Companies: Class A, Class B, Class C. Subsidiary Nonoperating Companies. Express Companies. Sleeping Car Companies. Other Companies. By an Operating Company is to be understood one whose officers direct the business of transportation, and whose books contain operating accounts as well as financial accounts. Large Roads are those that operate a mileage in excess of 250 miles, or have annual operating revenues of more than $1,000,000. Small Roads are those doing a general transportation business that operate a mileage of 250 miles or less, and have annual operating revenues not in excess of $1,000,000, provided they are independent of the control of any operating company not embraced in this definition. Switching and Terminal Companies are those that do principally or exclusively switching or terminal business. They are classified as follows: Class I. Switching companies exclusively. This class of companies includes all companies whose entire revenue is derived from switching service. 4 OREGON UNIFORM SYSTEM OF CARRIERS' ACCOUNTS. Classification of Carriers. Class II. Terminal companies exclusively. This class of companies includes all companies furnishing terminal trackage or terminal facilities only, such as union passenger or freight stations, stockyards, etc., for which a charge is made, whether operated for joint account or for revenue. In case a bridge or a ferry is part of the facilities operated by a terminal company, it should be included under this heading. Class III. Companies which perform both a switching and a terminal service. This class of companies includes all companies whose operations cover both switching and terminal service, as defined above in Classes I and II. Class IV. Bridge and ferry companies. This class of companies is confined to those whose operations are limited to bridges and ferries exclusively. Class V. Companies performing primarily a switching or a terminal service, but which, in addition thereto, conduct a regular freight or passenger trafl[ic. The revenues of this class of companies include, in addition to switching or terminal revenues, those derived from local passenger service, local freight service, participation in through move- ment of freight or passenger traffic, other transportation operations, and operations other than transportation. For all Operating Companies, accounts of revenues and expenses of operation shall be kept as herein provided. By Subsidiary Nonoperating Companies are to be understood those which, although merged in an operating system, by means of a lease or an operating contract or agreement, or controlled through the ownership of a majority of its capital stock, yet maintains an independent legal existence and separate accounts. In case of a Subsidiary Company whose officers direct the business of transportation and whose books contain operating as well as financial accounts, accounts of revenues and expenses of operation shall be kept as herein provided for Operating Companies. The definitions of Operating Companies, and Subsidiary Nonoperating Companies, apply to both steam and electric railways. Under Class A Companies are included all companies operating electric railways having annual operating revenues of more than $1,000,000; under Class B Companies are included all companies having annual operating revenues of more than $250,000, and not in excess of $1,000,000; and under Class C Companies all companies having annual operating revenues not in excess of $250,000. The words "Company" and "Companies" are used for convenience, and are to be taken as including all corporations, companies, individuals, associations of individuals, their lessees, trustees or receivers, subject to the jurisdiction of this Commission, who operate steam or electric railways. Every corporation or person operating a steam or electric railway subject to the provisions of said Chapter shall keep accurate books of account and records of the movement of traffic ivithin Oregon in the general manner and detail prescribed by the Interstate Commerce Com- OREGON UNIFORM SYSTEM OF CARRIERS' ACCOUNTS. Steam Railways — Operating Revenues Accounts. mission for carriers subject to the Act to Regulate Commerce, together with the various acts amendatory thereof and supplemental thereto. Such books of account and records shall show in detail the movement of all traffic within Oregon, and the receipts and expenditures of each rail- road within or assignable to Oregon, as hereinafter prescribed. STEAM RAILWAYS. OPERATING REVENUES. There shall be kept by all steam railways accounts of their operating revenues within Oregon under the following account heads: /. Revenue from Transportation — 1. Freight Revenue. 2. Passenger Revenue. 3. Excess Baggage Revenue. 4. Parlor and Chair Car Revenue. 5. Mail Revenue. 6. Express Revenue. 7. Milk Revenue (on Passenger Trains). 8. Other Passenger Train Revenue. 9. Switching Revenue. 10. Special Service Train Revenue. 11. Miscellaneous Transportation Revenue. //. Revenue from Operations other than Transportation. 12. Station and Train Privileges. 13. Parcel Room Receipts. 14. Storage— Freight. 15. Storage — Baggage. 16. Car Service. 17. Telegraph and Telephone Service. 18. Rents of Buildings and Other Property. 19. Miscellaneous. 20. Joint Facilities Revenue — Dr. 21. Joint Facilities Revenue — Cr. Apportionment of Revenues to Oregon. Said accounts shall be kept to show at all times: In the case of Revenue from Transportation — (a) All revenue from transportation originating and terminating in Oregon, and not passing out of the State in transit, and therefore purely intrastate. (b) A proportion of all revenues from transportation partly within and partly without Oregon, assigning to Oregon that portion of the 6 OREGON UNIFORM SYSTEM OF CARRIERS' ACCOUNTS. Steam Railways — Apportionment of Revenues to Oregon. charge for transportation which the mileage of carx"iage for the single shipment bears to the entire mileage of carriage for that single shipment. In the case of interline transportation, the revenue should be classed as intrastate only when the entire carriage is within Oregon; if the carriage as a whole is interstate but the line of the carrier reporting is wholly within Oregon, the proportion or division of the interline charge assigned to the reporting carrier should be treated as belonging to "b" and not to "a", as "a" is intended to include only purely intrastate transportation. The above instructions apply to: Account 1, Freight Revenue; 2. Pas- senger Revenue; 3. Excess Baggage Revenue; 4. Parlor and Chair Car Revenue; 7. Milk Revenue (on Passenger Trains); 8. Other Passenger Train Revenue; 10. Special Service Train Revenue; and 11. Miscellaneous Transportation Revenue. 5. Mail Revenue. Locate to state all revenue derived from mail routes local to the State and a proportion of interstate mail routes based on operating mileage for each such route within and without the State. 6. Exj>ress Revenue. If possible locate to state all revenue derived from express lines wholly within State; otherwise assign to State on basis of operating mileage pro rate of lines from which revenue is derived. In Accounts 5 and 6, report under "a" any sums known to be wholly intrastate; other sums assignable to State to be reported under "b". 9. Sivitching Reveyiue. Localize to State if possible; otherwise apportion to State on basis of total freight car mileage within and without the State. In the case of Revenue from Operations other than Transportation: If the revenue can be localized, so treat it; if the revenue can be localized as being eaimed by a particular line, so treat it, assigning all of the revenue to Oregon if the line earning the item be wholly within the State; and if such line be interstate, assign to Oregon a proportion such as the main track mileage of the line in Oregon bears to the whole main track mileage of the line earning the item; if the item cannot be localized as above, assign to Oregon a proportion equal to that which the main track mileage within this State bears to the main track mileage of the whole system. OREGON UNIFORM SYSTEM OF CARRIERS' ACCOUNTS. Steam Raihvays — Lar-ge Roads — Operating Expenses. OPERATING EXPENSES — LARGE ROADS. There shall be kept by all Operating Steam Railway Companies classified as Large Roads accounts of their operating expenses within Oregon under the following account heads: I. Maintenance of Way and Structures: 1. Superintendence. 2. Ballast. 3. Ties. 4. Rails. 5. Other Track Material. 6. Roadway and Track. 7. Removal of Snow, Sand, and Ice. 8. Tunnels. 9. Bridges, Trestles, and Culverts. 10. Over and Under Grade Crossings. 11. Grade Crossings, Fences, Cattle Guards, and Signs. 12. Snow and Sand Fences and Snowsheds. 13. Signals and Interlocking Plants. 14. Telegraph and Telephone Lines. 15. Electric Power Transmission. 16. Buildings, Fixtures, and Grounds. 17. Docks and Wharves. 18. Roadway Tools and Supplies. 19. Injuries to Persons. 20. Stationery and Printing. 21. Other Expenses. 22. Maintaining Joint Tracks, Yards, and Other Facilities — Dr. 23. Maintaining Joint Tracks, Yards, and Other Facilities — Cr. //. Maintenance of Equipment : 24. Superintendence. 25. Steam Locomotives — Repairs. 26. Steam Locomotives — Renewals. 27. Steam Locomotives — Depreciation. 28. Electric Locomotives — ^Repairs. 29. Electric Locomotives — Renewals. 30. Electric Locomotives — Depreciation. 31. Passenger Train Cars — Repairs. 32. Passenger Train Cars — Renewals. 83. Passenger Train Cars — Depreciation. 34. Freight Train Cars — Repairs. 35. Freight Train Cars — Renewals. 36. Freight Train Cars — Depreciation. 37. Electric Equipment of Cars — Repairs. 38. Electric Equipment of Cars — Renewals. 39. Electric Equipment of Cars — Depreciation. 40. Floating Equipment — Repairs. 41. Floating Equipment — Renewals. 42. Floating Equipment — Depreciation. 43. Woi'k Equipment — Repairs. 44. Work Equipment — Renewals. 45. Work Equipment — Depreciation. 8 OREGON UNIFORM SYSTEM OF CARRIERS' ACCOUNTS. Steam Railways — Large Roads — Operating Expenses. 46. Shop Machinery and Tools. 47. Power Plant Equipment. 48. Injuries to Persons. 49. Stationery and Printing. 50. Other Expenses. 51. Maintaining Joint Equipment at Terminals — Dr. 52. Maintaining Joint Equipment at Terminals— Cr. ///. Traffic Expenses: 53. Superintendence. 54. Outside Agencies. 55. Advertising. 56. Traffic Associations. 57. Fast Freight Lines. 58. Industrial and Immigration Bureaus. 59. Stationery and Printing. 60. Other Expenses. IV. Transportation Expenses: 61. Superintendence. 62. Dispatching Trains. 63. Station Employees. 64. Weighing and Car Service Associations. 65. Coal and Ore Docks. 66. Station Supplies and Expenses. 67. Yardmasters and their Clerks. 68. Yard Conductors and Brakemen. 69. Yard Switch and Signal Tenders. 70. Yard Supplies and Expenses. 71. Yard Enginemen. 72. Enginehouse Expenses — Yard. 73. Fuel for Yard Locomotives. 74. Water for Yard Locomotives. 75. Lubricants for Yard Locomotives. 76. Other Supplies for Yard Locomotives. 77. Operating Joint Yards and Terminals — Dr. 78. Operating Joint Yards and Terminals — Cr. 79. Motormen. 80. Road Enginemen. 81. Enginehouse Expenses — Road. 82. Fuel for Road Locomotives. 83. Water for Road Locomotives. 84. Lubricants for Road Locomotives. 85. Other Supplies for Road Locomotives. 86. Operating Power Plants. 87. Purchased Power. 88. Road Trainmen. 89. Train Supplies and Expenses. 90. Interlockers and Block and Other Signals — Operation. 91. Crossing Flag-men and Gatemen. 92. Drawbridge Operation. 93. Clearing Wrecks. 94. Telegraph and Telephone — Operation. 95. Operating Floating Equipment. 96. Express Service. OREGON UNIFORM SYSTEM OF CARRIERS' ACCOUNTS. 9 Large Roads — Apportionment of Operating Expenses to Oregon. 97. Stationery and Printing. 98. Other Expenses. 99. Loss and Damage — Freight. 100. Loss and Damage — Baggage. 101. Damage to Property. 102. Damage to Stock on Right of Way. 103. Injuries to Persons. 104. Operating Joint Tracks and Facilities — Dr. 105. Operating Joint Tracks and Facilities — Cr. V. General Expenses: 106. Salaries and Expenses of General Officers. 107. Salaries and Expenses of Clerks and Attendants. 108. General Office Supplies and Expenses. 109. Law Expenses. 110. Insurance. 111. Relief Department Expenses. 112. Pensions. 113. Stationery and Printing. 114. Other Expenses. 115. General Administration Joint Tracks, Yards, and Terminals — Dr. 116. General Administration Joint Tracks, Yards, and Terminals — Cr. Apportionment of Operating Expenses, Large Roads, to Oregon. The said accounts shall be so kept as to show at all times the amount of such expenditures representing the transaction of business within Oregon, localized and apportioned as follows : Note A. By track mileage is meant the mileage of main, second, third and fourth tracks, yards, passing and other spur tracks, sidings and wyes. The mileage at the close of the previous fiscal year is to be used subject to revision on account of the addition during the year of new main, second, third or fourth tracks with their yards, sidings and passing tracks. The addition during the year of yard, passing and spur tracks and sidings not laid in connection with new main tracks, or similar tracks taken up, need not be considered until the revised mileage for a fiscal year is used. Note B. When, in making an apportionment, it is impracticable to use current train, car, or engine mileage, such figures for the preceding month will be used. When no period is specified for mileage constituting the basis, either the preceding fiscal year or current month may be used. Note C. In some accounts, an optional basis of apportionment is permitted. The first named is preferred by the Commission. Companies using total car mileage as a basis for apportionment should follow that method as far as possible through all the accounts where an option is allowed, and companies not using the car mileage basis should adhere to the revenue train mile basis as far as possible, when option is permitted. 10 OREGON UNIFORM SYSTEM OF CARRIERS' ACCOUNTS. Large Roads — Apportionment of Operating Expenses to Oregon. I. Maintenance of Way and Structures. The following: named primary accounts can be localized and should be apportioned to the State of Oregon when expenditures are for main- tenance of way and structures within this State, viz: 2. Ballast. 3. Ties. 4. Rails. 5. Other track material. 6. Roadway and track. 8. Tunnels. 9. Bridges, trestles and culverts. 10. Over and under grade crossings. 11. Grade crossings, fences, cattle guards and signs. 12. Snow and sand fences and snow sheds. 13. Signals and interlocking plants. Note : Repairs should be apportioned according to the location of the tower. 14. Telegraph and telephone lines. 15. Electric power transmission. 16. Buildings, fixtures and grounds. 17. Docks and wharves. 22. Maintaining joint tracks, yards and other facilities — ^Dr. 23. Maintaining joint tracks, yards, and other facilities — Cr. Charges to the following named primary accounts cannot be entirely localized, and should be apportioned as follows : 1. Superintendence. Charges to this account should be localized in so far as the duties of those officers are local to Oregon, and similar expenses of officers having jurisdiction over mileage both within and outside Oregon should be apportioned on the basis of track mileage over which they have jurisdiction. 7. Removal of Snow, Sand and Ice. The cost or expense of removal of snow, sand and ice should, as far as possible, be located to the State in which the expense is incurred. Any charges that cannot be so located should be apportioned on the basis of ti-ack mileage of the territory involved. 18. Roadivay Tools and Supplies. The expenditures should be localized as far as possible. Such expendi- tures as cannot be localized should be apportioned on the basis of cost of labor expended on localized work done in the current month by the gangs to which such tools and supplies are furnished. OREGON UNIFORM SYSTEM OF CARRIERS' ACCOUNTS. 11 Large Roads — Apportionment of Operating Expenses to Oregon. 19. Injuries to Persons. 21. Other Expenses. Charges should be localized as far as possible; unlocalized expenses should be apportioned on the basis of the track mileage affected. 20. Stationery and Printing. Apportion on basis of track mileage maintained. II. Maintenance of Equipment. The following named primary accounts can be localized and should be apportioned to the states in which they are located, viz: 51. Maintaining joint eqidpment at terminals — Dr. 52. Maintaining joint eqiiipment at terminals — Cr. Charges to the following primary accounts cannot be entirely local- ized, and should be apportioned as follows: 2J!t. Superintendence. Charges should be localized in so far as the duties of those officers are local to the State of Oregon; similar expenses of officers having jurisdic- tion over lines in several states should be apportioned to the State of Oregon on the basis of the total car mileage, or, at the company's option on the basis of the total revenue service engine miles over which they have jurisdiction. 25. Steam Locomotives — Repairs. 28. Electric Locomotives — Repairs. The cost of running repairs should be apportioned on the basis of the mileage of the individual locomotives in the current month, and the cost of general repairs should be apportioned on the basis of the mileage of the individual locomotives since the last general repairs. The cost of repairing damages caused by accident should be localized to the extent of the damage done, to be determined by the officer in charge of the equip- ment. Charges that cannot be assigned to individual locom.otives should be apportioned on the basis of the total revenue service engine miles. 26. Steam Locomotives — Renewals. 29. Electric Locomotives — Reneivals. The cost of locomotives (less depreciation written off and salvage) taken out of service on account of accidents, should be localized to the extent of the estimated damage done, to be determined by the officer in charge of equipment. Other charges should be apportioned on the basis of total engine miles, or, at the company's option, revenue service engine miles, for the preceding fiscal year. 12 OREGON UNIFORM SYSTEM OF CARRIERS' ACCOUNTS. Large Roads — Apportionment of Operating Expenses to Oregon. 21. Steam Locomotives — Depreciation. 30. Electric Locomotives — Depreciation. The monthly depreciation should be apportioned on the basis of the total revenue service engine miles of the current month. 31. Passenger Train Cars — Repairs. 3Jf. Freight Train Cars — Repairs. 37. Electric EqnipmeM of Cars — Repairs. Apportion on the basis of the mileage of such cars, respectively, of the current month, except in cases of damage by accidents, in which event the estimated damage done, to be determined by the officer in charge of equipment, should be localized to the state in which the damage occurred. 32. Passenger Train Cars — Renewals. 35. Freight Train Cars — Renewals. 38. Electric Equipment of Cars — Renewals. Replacement costs of equipment included in these accounts (less depreciation written off and salvage) retired from service on account of accident should be localized to the extent of the estimated damage done, to be determined by the officer in chai'ge of equipment. Other charges; to these accounts should be apportioned on the basis of the mileage of passenger, freight, and dining cars, respectively, for the preceding fiscal year. 33. Passenger Train Cars — Depreciation. 36. Freight Train Cars — Depreciation. 39. Electric Equipment of Cars — Depreciation. Charges to these accounts should be apportioned on the basis of the mileage of passenger, freight and dining cars, respectively, for the current month. ^0. Floating Equipment — Repairs. Jfl. Floating Equipment — Renewals. 42. Floating Equipment — Depreciatioyi. Charges to these accounts should be localized to the state if such equipment is used entirely within the state. If used partly within and partly without the state, apportion on the basis of mileage of such equipment within and without the state for the preceding fiscal year. JfS. Work Equipment — Repairs. Running repairs should be localized as much as possible. Such repairs as cannot be allotted to one state, including general repairs,, OREGON UNIFORM SYSTEM OF CARRIERS' ACCOUNTS. 13 Large Roads — Apportio7iment of Operating Expenses to Oregon. should be apportioned on the basis of work car mileage for the current month, or at the company's option, on the basis of track mileage of the entire line. The cost of repairing damages caused by accidents should be localized to the extent of the estimated damages done, to be determined by the officer in charge of the equipment. IfJf. Work Equipment — Renewals. Charges should be apportioned on the basis of work car mileage for the current month, or, at the company's option, on the basis of track mileage of the entire line. The cost incident to replacement of work equipment (less depreciation written off and salvage) taken out of the service on account of accidents, should be localized to the extent of the estimated damage done, to be determined by the officer in charge of equipment. A5. Work Equipment— Depreciation. Apportion on the basis of the work car mileage for the current month, or, at the company's option, on the basis of track mileage of the entire line. Notes : The same basis, whether work car mileage or tracl^ mileage, should be used for apportioning accounts 43, 44 and 45. JfG. Shop Machinery and Tools. If a shop is under charge of a territorial superintendent, the expendi- tures should be apportioned over the superintendent's territory on basis of total car mileage, or at the company's option, on the basis of revenue train mileage. When the expenditures of the shop are applicable to the entire road, the expenditures should be similarly apportioned. ^7. Poiver Plant Equipment. Localize directly to the State if all power produced is used solely for propulsion of electric locomotives, cars, etc., within Oregon. If such power is used for propulsion of locomotives, cars, etc., partly within and partly without Oregon, apportion on basis of total mileage of trains in revenue service supplied by such power plant, for the current month. Jf8. Injuries to Persons. Charges to this account should be localized by shops as far as possible and should be apportioned on the same basis as charges for Shop Machinery and Tools, Account 46, supra. i9. Stationery and Printing. The cost should be apportioned on the same basis as Account 46, Shop Machinery and Tools. 14 OREGON UNIFORM SYSTEM OF CARRIERS' ACCOUNTS. Large Roads — Apportionment of Operating Expenses to Oregon. 50. Other Expenses. Charges should be localized as far as possible. Unlocalized expenses should be apportioned on the same basis as Shop Machinery and Tools, Account 46. III. Traffic Expenses. The primary accounts incident to traffic expenses chargeable to freight traffic should be apportioned on the basis of freight train mileage; those chargeable to passenger traffic on the basis of passenger train mileage; and those not naturally chargeable to either passenger or freight, or which may be common to both, on basis of total train mileage for the current month — all train mileage being in revenue service. IV. Transportation Expenses. The following named primary accounts can be localized and should be apportioned to the states in which they are located, viz: 63. Station employees. 65. Coal and ore docks. 67. Yardmasters and their clerks. 68. Yard Conductors and Brakemen. 69. Yard Switch and signal tenders. 70. Yard Supplies and Expenses. 71. Yard Enginemen. 72. Enginehouse Expenses— Yard. 73. Fuel for Yard Locomotives. 74. Water for Yard Locomotives. 75. Lubricants for Yard Locomotives. 76. Other supplies for yard Locomotives. 77. Operating joint yards and terminals — Dr. 78. Operating joint yards and terminals — Cr. 83. Water for Road Locomotives. 90. Interlockers and Block and other Signals — Operation. Note : Repairs should be apportioned according lo the location of the tower. 91. Crossing Flagmen and Gatemen. 92. Drawbridge Opei-ation. Note : Over boundary rivers of State should be apportioned equally to states. 93. Clearing Wrecks. 104. Operating Joint Tracks and Facilities — Dr. 105. Operating Joint Tracks and Facilities — Cr. Charges to the following named primary accounts can not be entirely localized, and should be apportioned as follows : 61. Superintejidence. Charges should be localized in so far as the duties of the officers are local to a state; similar expenses of officers having jurisdiction over lines OREGON UNIFORM SYSTEM OF CARRIERS' ACCOUNTS. 15 Large Roads — Apportionment of Operating Expenses to Oregon. operated in more than one state should be apportioned on the basis of total revenue car miles, or at the option of the company, on the basis of total revenue train mileage for the current month. 62. Dispatching Trains. When the jurisdiction of any train dispatching office is confined to lines operated in one state, the expenses of that office should be so chai'ged; but when the jurisdiction extends over lines operated in more than one state, the apportionment should be made on basis of the total revenue train mileage for the current month. 6Ji.. Weighing and Car-Service Associatio7is. The expenses of weighing associations and inspection bureaus should be localized so far as possible on the basis of the location of the employees of such association and bureaus, and the unlocalized expenses should be apportioned on the basis of the localized expenses. The expenses of car service associations should be apportioned on the basis of the total freight car mileage for the preceding fiscal year, or at the company's option, on the basis of the total track mileage on June 30th preceding, within the territory over which such car service associations have jurisdiction. 66. Station Supplies a7id Expenses. Charges should be localized as much as possible. Cost of items that can not be allotted to states (such as car seals for general distribution to freight stations) should be apportioned on the basis of revenue car miles, or, at company's option, train mileage for the current month. 79. Motormen. 80. Road Enginemen. The wages paid these employees should be localized as to their motor or engine runs; if a run covers lines in two or more states the expense of that run should be apportioned on the basis of the actual mileage of that run in each state. 81. Enginehouse Expenses — Road. The expenses chargeable to road locomotives should be localized if possible as to engine runs; if the house serves engines running in two or more states the expense should be apportioned upon the total mileage of the runs served by such house embraced in each state. 82. Fuel for Road Locomotives. 8i. Lubricants for Road Locoinotives. 85. Other Supplies for Road Locomotives. The cost of fuel, lubricants and other supplies for road locomotives should be apportioned on the basis of the mileage of the individual 16 OREGON UNIFORM SYSTEM OF CARRIERS' ACCOUNTS. Large Roads — Apportionment of Operating Expenses to Oregon. locomotives in the current month. At company's option, all lubricants, and all fuel and other supplies which are not assigned to individual locomotives may be apportioned on revenue service engine miles for current month. 86. Operating Poiver Plants. 87. Purchased Power. Charges to these accounts should be localized when the power produced or purchased is used solely for the propulsion of locomotives, cars, etc., within Oregon. If for use in more than one state, apportion on basis of total revenue service train miles for current month, using such power. 88. Road Trainmen. The wages paid road trainmen should be localized as to train runs; when one run covers mileage in two or more states, the expense of that run should be apportioned on the basis of the actual mileage in each state in the current month. 89. Train Supplies and Expenses. Apportion on the basis of total car mileage, or at company's option, on basis of revenue passenger, freight and mixed train mileage, according to the class of service involved, of the current month. 94.. Telegraph and Telephone — Operation. Charges to this account should be localized as far as possible. Charges which can not be localized should be apportioned on the basis of total revenue train mileage of the current month. 95. Operating Floating Equipment. Charges to this account should be localized if the operation of the equipment is confined to a single state. If the equipment is used in more than one state, apportion on the basis of the total mileage made by such equipment in revenue service for the current month. 96. Express Service. Charges to this account should be localized as far as possible, as when the entire line or a separable portion of the line is wholly within Oregon. If the line involved is in two or more states, apportion on basis of total revenue train mileage of the current month. 97. Stationery and Printing. Apportion on basis of total car mileage, or at company's option, revenue train mileage, for the current month. 98. Other Expenses. Charges should be localized as far as possible; expenses which can not be assigned to an individual state should be apportioned on basis of car OREGON UNIFORM SYSTEM OF CARRIERS' ACCOUNTS. 17 Large Roads — Apportionment of Operating Expenses to Oregon. mileage, or at company's option, total revenue train mileage for the cur- rent month. 99. Loss and Damage — Freight. 100. Loss and Damage — Baggage. Localize charges as far as known. Unlocated loss and damage should be apportioned on the basis of road mileage over which the particular shipment was consigned. Pay and expenses of adjusters should be ap- portioned on basis of total revenue freight or passenger train mileage, respectively, for the current month, of the states involved. 101. Damage to Property. 102. Damage to Stock on Right of Way. 103. Injuries to Persons. Charges to these accounts should be localized as far as possible; unlocalized items should be apportioned on the basis of the total revenue train mileage for the current month of the states involved. V. General Expenses. Charges to the following named primary accounts can be localized and should be apportioned to states in which they occur, viz: 115. General Administration .Joint Tracks, Yards and Terminals — Dr. 116. General Adyninistration .Joint Tracks, Yards and Terminals — Cr. Charges to the following named primary accounts can not be entirely localized and should be apportioned as follows: 106. Salaries arid Expenses of General Officers. 107. Salaries and Expenses of Clerks and Attendants. 108. General Office Supplies and Expenses. 113. Stationery and Printing. Charges to these accounts should be apportioned to states on the basis of total car mileage, or at company's option, total train mileage for the current month. 109. Laiv Expenses. Law expenses should be localized as far as possible. When such expenses relate to two or more states they should be apportioned on the basis of total car mileage, or at company's option, total revenue train mileage for the current month. 110. Insurance. Premiums should be localized as far as possible; unlocalized expenses should be apportioned on the basis of total car mileage, or at company's option, total revenue train mileage for the current month. 18 OREGON UNIFORM SYSTEM OF CARRIERS' ACCOUNTS. Steam Railways — Small Roads — Operating Expenses. 111. Relief Department Expenses. 112. Pensions. Apportion throughout each fiscal year on basis of number of relief department members or pensioners, respectively, located in each state on the 30th day of June preceeding. m. Other Expenses. Localize charges as far as possible. Unlocalized expenses should be apportioned on the basis of the total car mileage, or at company's option, total revenue train mileage for the current month. OPERATING EXPENSES: SMALL ROADS; SWITCHING AND TERMINAL COMPANIES. There shall be kept by all Operating Steam Railway Companies classified as Small Roads, and as Switching and Teryninal Companies, accounts of their operating expenses within Oregon under the following named account heads: I. Maintenance of Way and Structures — 1. Superintendence. 2. Maintenance of Roadway and Track. 3. Maintenance of Track Structures. 4. Maintenance of Buildings, Docks, and Wharves. 5. Injuries to Persons. 6. Other Maintenance of Way and Structures Expenses. 7. Maintaining Joint Tracks, Yards, and Other Facilities — Dr. 8. Maintaining Joint Tracks, Yards, and Other Facilities — Cr. //. Mainteyiance of Equipmeyit — 9. Superintendence. 10. Locomotives — Repairs. 11. Cars — Repairs. 12. Floating Equipment — Repairs. 13. Work Equipment — Repairs. 14. Equipment — Renewals. 15. Equipment — Depreciation. 16. Injuries to Persons. 17. Other Maintenance of Equipment Expenses. 18. Maintaining Joint Equipment at Terminals — Dr. 19. Maintaining Joint Equipment at Terminals — Cr. ///. Traffic Expenses — 20. Traffic Expenses. IV. Transportation Expenses — 21. Superintendence and Dispatching Trains. 22. Station Service. 23. Yard Enginemen. 24. Other Yard Employees. 25. Fuel for Yard Locomotives. OREGON UNIFORM SYSTEM OF CARRIERS' ACCOUNTS. 19 Small Roads — Apportionment of Operating Expenses to Oregon. 26. All Other Yard Expenses. 27. Operating Joint Yards and Terminals — Dr. 28. Operating Joint Yards and Terminals — Cr. 29. Road Enginemen and Motormen. 30. Fuel for Road Locomotives. 31. Other Road Locomotive Supplies and Expenses. 32. Road Trainmen. 33. Train Supplies and Expenses. 34. Injuries to Persons. 35. Loss and Damage. 36. Other Casualties. 37. All Other Transportation Expenses. 38. Operating Joint Tracks and Facilities — Dr. 39. Operating Joint Tracks and Facilities — Cr. V. General Expenses — 40. Administration. 41. Insurance. 42. Other General Expenses. 43. General Administration Joint Tracks, Yards, and Terminals — Dr. 44. General Administration Joint Tracks, Yards, and Terminals — Cr. Apportionment of Operating Expenses of Small Roads, Switching AND Terminal Companies. The said accounts shall be so kept as to show at all times the amount of such expenditures representing the transaction of business within Oregon, localized and apportioned as follows: Note: Notes A, B and C under the head "Localization and Apportion- ment of Operating Expenses of Large Roads" page 9 supra, are applicable to Small Roads, Switching and Terminal Companies. I. Maintenance of Way and Structures. The following named primary accounts can be localized and should be apportioned to the State of Oregon when expenditures are for maintenance of way and structures within this State, viz: 2. Maintenayice of Roadway and Track. 3. Maintenance of Track Structures. U. Mainteyiance of Builuings, Docks and Wharves. 7. Maintaining Joint Tracks, Yards, and Other Facilities — Dr. 8. Maintainiyig Joint Tracks, Yards, and Other Facilities — Cr. Charges to the following named primary accounts cannot be entirely localized, and should be apportioned as follows : 1. Siiperintendence. Apportion in manner prescribed for Account 1, Superintendence, for Large Roads, supra. 5. Injuries to Persons. Apportion in manner prescribed for Account 19, Injuries to Persons, for Large Roads, supra. 20 OREGON UNIFORM SYSTEM OF CARRIERS' ACCOUNTS. Small Roads — Apportionment of Operating Expenses to Oregon. 6. Other Maintenayice of Way and Structures Expenses. Apportion in manner prescribed for Account 21, Other Expenses, for Large Roads, supra. II. Maintenance of Equipment. The following named primary accounts can be localized and should be apportioned to Oregon when the expenditures are for equipment located in this State: 18. Maintaining Joint Equipment at Terminals — Dr. 19. Maintaining Joint Equipment at Terminals — Cr. Charges to the following named primary accounts cannot be entirely localized, and should be apportioned as follows: 9. Superintendence. Apportion in the manner prescribed for Accoimt 24, Superintendence, for Large Roads, supra. 10. Locomotives — Repairs. Apportion in the manner prescribed for Account 25, Steam Locomo- tives — Repairs, and Accounts 28, Electric Locomotives — Repairs, for Large Roads, supra. 11. Cars — Repairs. Apportion in the manner prescribed for Account 31, Passenger Train Cars — Repairs; Account 34, Freight Train Cars — Repairs, and Account 38, Electric Equipment of Cars, for Large Roads, supra. 12. Floating Equipment — Repairs. Apportion in the manner prescribed for Account 40, Floating Equip- ment — Repairs, for Large Roads, supra. 13. Work Equipment — Repairs. Apportion in the manner prescribed for Account 43, Work Equip- ment — Repairs, for Large Roads, supra. 14-. Equipment — Reneivals. Apportion as nearly as possible in the manner prescribed for Account 26, Steam Locomotives — Renewals; Account 29, Electric Locomotives — Renewals; Account 32, Passenger Train Cars — Renewals; Account 38, Electric Equipment of Cars — Renewals; Account 41, Floating Equip- ment — Renewals; Account 44, Work Equipment — Renewals, for Large Roads, supra. Apply to each item apportioned the rule prescribed for apportionment of equipment renewed by Large Roads. OREGON UNIFORM SYSTEM OF CARRIERS' ACCOUNTS. 21 Small Roads — Aijportionment of Operating Expenses to Oregon. 15. Equipment — Depreciation. Apportion as nearly as possible in the manner prescribed for Large Roads, Accounts 27, 30, 33, 36, 39 and 42, supra. Apply to each item apportioned the rule prescribed for apportioning charges of depreciation of similar equipment by Large Roads. 16. Inj^iries to Persons. Apportion in the manner prescribed for Account 48, Injuries to Per- sons, for Large Roads. 17. Other Maintenance of Equipment Expenses. Apportion as nearly as possible in the manner prescribed for Account 46, Shop Machinery and Tools; Account 47, Power Plant Equipment; Account 49, Stationery and Printing; and Account 50, Other Expenses. Apply to each item apportioned the rule prescribed for Large Roads for similar items contained in the four accounts herein enumerated. IIL Traffic Expenses. Charges included in this account should be apportioned in the manner prescribed for apportionment of accounts embraced under ///. Traffic Expenses, for Large Roads, supra. IV. Transportation Expenses. The following named primary accounts can be localized and should be apportioned to Oregon when the expenses are incurred in this State: 22. Station Service. 23. Yard Enginemen. 24. Other Yard Employees. 25. Fuel for Yard Locomotives. 26. All Other Yard Expenses. 27. Operating Joint Yards and Terminals— Dr. 28. Operating Joint Yards and Terminals — Cr. 38. Operating Joint Tracks and Facilities — Dr. 39. Operating Joint Tracks and Facilities — Cr. Charges to the following named primary accounts cannot be entirely localized, and should be apportioned as follows: 21. Superintendence and Dispatching Trains. Apportion in the manner prescribed for Account 61, Superintendence, and Account 62, Dispatching Trains, for Large Roads, supra. 29. Road Enginemen and Motormen. Apportion in the manner prescribed for Account 79, Motormen, and Account 80, Road Enginemen, for Large Roads, supra. 22 OREGON UNIFORM SYSTEM OF CARRIERS' ACCOUNTS. Small Roads— Apportionment of Operating Expenses to Oregon. SO. Fuel for Road Locomotives. Apportion in the manner prescribed for Account 82, Fuel for Road Locomotives, for Large Roads, supra. 31. Other Road Locomotive Supplies and Expenses. Apportion in the manner prescribed for Account 83, Water for Road Locomotives; Account 84, Lubricants for Road Locomotives; Account 85, Other Supplies for Road Locomotives; Account 81, Enginehouse Expenses — Road; Account 86, Operating Power Plants; and Account 87, Purchased Power, for Large Roads, supra. Apply to each item appor- tioned the rule prescribed for Large Roads for similar items contained in the six accounts herein enumerated. 32. Road Trainmen. Apportion in the manner prescribed for Account 88, Road Trainmen, for Large Roads, supra. 33. Train Supplies and Expenses. Apportion in the manner prescribed for Account 89, Train Supplies and Expenses, for Large Roads, supra. 3Jt. Injuries to Persons. Apportion in the manner prescribed for Account 103, Injuries to Persons, for Large Roads, supra. 35. Loss and Damage. Apportion in the manner prescribed for Account 99, Loss and Damage — Freight, and Account 100, Loss and Damage — Baggage, for Large Roads, supra. 36. Other Casualties. Appoi-tion in the manner prescribed for Account 93, Clearing Wrecks, Account 101, Damage to Property, and Account 102, Damage to Stock on Right of Way, for Large Roads, supra. Apply to each item apportioned the rule prescribed for Large Roads for similar items contained in the three accounts herein enumerated. 37. All Other Transportation Expenses. Apportion in the manner prescribed for Accounts 90, 91, 92, 94, 95, 96, 97 and 98, for Large Roads, supra. Apply to each item apportioned the rule prescribed for Large Roads for similar items contained in the eight accounts herein enumerated. V. General Expenses. The following named primary accounts can be localized and should be apportioned to Oregon when the expenses are incurred in this State, viz: OREGON UNIFORM SYSTEM OF CARRIERS' ACCOUNTS. 23 Electric Railways — Operating Revenues Accounts. 4.3. General Administration Joint Tracks, Yards, and Terminals — Dr. UU. General Administration Joint Tracks, Yards, and Terminals — Cr. Charges to the following named primary accounts cannot be entirely localized, and should be apportioned as follows: 40. Administration. Apportion in the manner prescribed for Account 106, Salaries and Expenses of General Officers; Account 107, Salaries and Expenses of Clerks and Attendants; Account 108, General Office Supplies and Expenses. Apply to each item apportioned the rule prescribed for Large Roads for similar items contained in the four accounts herein enumerated. 4-1. Insurance. Apportion in the manner prescribed for Account 110, Insurance, for Large Roads, supra. 42. Other General Expenses. Apportion in the manner prescribed for Account 111, Relief Depart- ment Expenses; Account 112, Pensions; Account 113, Stationery and Printing; and Account 114, Other Expenses. Apply to each item apportioned the rule prescribed for Large Roads for similar items con- tained in the four accounts herein enumerated. ELECTRIC RAILWAYS. OPERATING REVENUES. There shall be kept by all electric railways accounts of their oper- ating revenues within Oregon under the following account heads: /. Revenue from Transportation — • 1. Passenger Revenue. 2. Baggage Revenue. 3. Parlor, Chair, and Special Car Revenue. 4. Mail Revenue. 5. Express Revenue. 6. Milk Revenue. 7. Freight Revenue. 8. Switching Revenue. 9. Miscellaneous Transportation Revenue. 24 OREGON UNIFORM SYSTEM OF CARRIERS' ACCOUNTS. Electric Raihvays— Apportionment of Revenues to Oregon. II. Revenue from Operations other thcnt Transportation — 10. Station and Car Privileges. 11. Parcel Room Receipts. 12. Storage. 13. Car Service. 14. Telegraph and Telephone Service. 15. Rents of Tracks and Terminals. 16. Rents of Equipment. 17. Rents of Buildings and Other Property. 18. Power, 19. Miscellaneous. Apportionment of Operating Revenues to Oregon. Said accounts shall be kept to show at all times : In the case of Revenue from Transportation — (a) All revenue from Oregon intrastate transportation; (b) A proportion of interstate transportation partly within Oregon, in the manner heretofore prescribed for the ascertainment of intrastate revenues and Oregon's proportion of interstate revenues under the head "Steam Railways — Operating Revenues," supra. The above instructions apply to Account 1, Passenger Revenue; 2. Baggage Revenue; 3. Parlor, Chair and Special Car Revenue; 6. Milk Revenue; 7. Freight Revenue; and 9. Miscellaneous Transportation Revenue. The apportionment of Account 4, Mail Revenue; Account 5, Express Revenue, and Account 8, Switching Revenue, shall be in the manner prescribed for the correspondingly named accounts, numbered respectively, 5, 6 and 9, under the head "Steam Railways — Operating Revenues," supra. In the case of Revenue from Operations other than Tra7isportation — If the revenue can be localized, so treat it; if the revenue can be localized as being earned by a particular line, so treat it, assigning all of the revenue to Oregon if the line earning the item be wholly within the State; and if such line be interstate, assign to Oregon a proportion such as the main track mileage of the line in Oregon bears to the whole main track mileage of the line earning the item; if the item cannot be localized as above, assign to Oregon a proportion equal to that which the main track mileage within this State bears to the main track mileage of the whole system. OPERATING EXPENSES. ELECTRIC RAILWAYS. There shall be kept by all Operating Electric Railways accounts of their operating expenses within Oregon under the following account heads : Note. — The letters A, B, and C, opposite the names of the accounts, indicate that the accounts severally so designated are to be kept by companies of the classes having like designations. OREGON UNIFORM SYSTEM OF CARRIERS' ACCOUNTS. 25 Electric Raihvays — Operating Expenses — Accounts. I. Way and Structm-es — 1. Superintendence of Way and Structures ABC Maintenance of Way C Maintenance of Roadway and Track B 2. Ballast A 3. Ties A 4. Rails A 5. Rail Fastenings and Joints A 6. Special Work A 7. Underground Construction A 8. Roadway and Track Labor A 9. Paving A 10. Miscellaneous Roadway and Track Expenses A 11. Cleaning and Sanding Tracks A 12. Removal of Snow, Ice, and Sand A Other Maintenance of Way B 13. Tunnels A 14. Elevated Structures and Foundations A 15. Bridges, Trestles, and Culverts A 16. Crossings, Fences, Cattle Guards, and Signs A 17. Signal and Interlocking Systems A 18. Telephone and Telegraph Systems A 19. Other Miscellaneous Way Expenses A Maintenance of Electric Lines C 20. Poles and Fixtures A B 21. Underground Conduits A B 22. Transmission System A B 23. Distribution System A B 24. Miscellaneous Electric Line Expenses A B 25. Buildings and Structures ABC 26. Depreciation of Way and Structures ABC 27. Other Operations— Dr ABC 28. Other Operations — Cr ABC II. Equipment — 29. Superintendence of Equipment ABC Maintenance of Power Equipment C 30. Power Plant Equipment A B 31. Substation Equipment A B Maintenance of Cars and Locomotives B C 32. Passenger and Combination Cars A 33. Freight, Express, and Mail Cars A 34. Locomotives A 35. Service Cars A Maintenance of Electric Equipment of Cars and Locomotives B C 36 Electric Equipment of Cars A 37. • Electric Equipment of Locomotives A Miscellaneous Equipment Expenses B C 38. Shop Machinery and Tools A 39. Shop Expenses A 40. Horses and Vehicles A 41. Other Miscellaneous Equipment Expenses A 42. Depreciation of Equipment ABC 43. Other Operations — Dr ABC 44. Other Operations— Cr ABC 26 OREGON UNIFORM SYSTEM OF CARRIERS' ACCOUNTS. Electric Railways — Operating Expenses — Accounts. III. Traffic- Traffic Expenses B C 45. Superintendence and Solicitation A 46. Advertising A 47. Miscellaneous Traffic Expenses A IV. Conducting Transportation — 48. Superintendence of Transportation ABC Group I — Power. 49. Power Plant Employees ABC 50. Substation Employees ABC 51. Fuel for Power ABC Other Power Supplies and Expenses C 52. Water for Power A B 53. Lubricants for Power A B 54. Miscellaneous Power Plant Supplies and Expenses.... A B 55. Substation Supplies and Expenses A B 56. Power Purchased ABC 57. Power Exchanged — Balance ABC 58. Other Operations — Dr ABC 59. Other Operations— Cr ABC Group II — Operation of Cars. Conductors, Motormen, and Trainmen C 60. Passenger Conductors, Motormen, and Trainmen A B 61. Freight and Express Conductors, Motormen, and Trainmen A B Miscellaneous Transportation Expenses C Miscellaneous Car Service Employees and Expenses B 62. Miscellaneous Car Service Employees A 63. Miscellaneous Car Service Expenses A Station Employees and Expenses B 64. Station Employees A 65. Station Expenses A Carhouse Employees and Expenses B 66. Carhouse Employees A 67. Carhouse Expenses A Miscellaneous Transportation Expenses — Cont'd. Signal, Interlocking, Telephone, and Telegraph Systems B 68. Operation of Signal and Interlocking Systems A 69. Operation of Telephone and Telegraph Systems A 70. Express and Freight Collections and Delivery A B 71. Loss and Damage A B 72. Other Transportation Expenses A B V. General and Miscellaneous — General Expenses C Salaries and Expenses of General Officers and General Office Clerks B 73. Salaries and Expenses of General Officers A 74. Salaries and Expenses of General Office Clerks A 75. General Office Supplies and Expenses A B 76. Law Expenses A B 77. Relief Department Expenses A B 78. Pensions A B 79. Miscellaneous General Expenses A B 80. Other Operations — Dr ABC 81. Other Operations — Cr ABC OREGON UNIFORM SYSTEM OF CARRIERS' ACCOUNTS. 27 Electric Railways — Apportionment of Operating Expenses to Oregon. Undistributed Accounts. Note. — Carriers are at liberty to distribute items covered by the fol- lowing accounts, but all reports to the Commission must agree with accounts which are prescribed. 82. Injuries and Damages ABC 83. Insurance ABC 84. Stationery and Printing ABC Store and Stable Expenses C 85. Store Expenses A B 86. Stable Expenses A B 87. Rent of Tracks and Terminals ABC 88. Rent of Equipment ABC Apportionment of Operating Expenses of Electric Railways. The said accounts shall be so kept as to show at all times the amount of such expenditures representing the transaction of business within Oregon, localized and apportioned as follows: Note. — Notes A, B, and C, under the head "Localization and Appor- tionment of Operating Expenses of Large Roads," page 9 supra, are applicable to Electric Railways. /. Maintenance of Way and Structures — The following named primary accounts can be localized and should be apportioned to the State of Oregon when expenditures are for way and structures within this State, viz: 2. Ballast. 3. Ties. 4. Rails. 5. Rail Fastenings and Joints. 6. Special Work. 7. Underground Construction. 8. Roadway and Track Labor. 9. Paving. 13. Tunnels. 14. Elevated Structures and Foundations. 15. Bridges, Trestles and Culverts. 16. Crossings, Fences, Cattle Guards and Signs. 17. Signal and Interlocking Systems. 18. Telephone and Telegraph Systems. 20. Poles and Fixtures. 21. Underground Conduits. 25. Buildings and Structures. Charges to the following primary accounts cannot be entirely localized, and should be apportioned as follows : 1. Superintendence. Apportioned in the manner prescribed for Account 1, Superintendence, for "Steam Railways — Large Roads," supra. 28 OREGON UNIFORM SYSTEM OF CARRIERS' ACCOUNTS. Electric Railways — Apportionment of Operating Expenses to Oregon. 11. Cleaning and Sanding Tracks. 10. Miscellaneous Roadicay and Track Expenses. 12. Removal of Snow, Ice, and Sani. 19. Other Miscellaneous Way Expenses. 22. Transmission System. 23. Distribution System. 2Jf. Miscellaneous Electric Line Expenses. Charges should be localized as far as possib-e; unlocalized expenses should be apportioned on the basis of the track mileage of the territory affected. 26. Depreciation of Way and Structures. Charges to this account should be localized, according to the location of the object to be depreciated. If not capable of direct localization, apportion on the basis of the track mileage affected. 27. Other Operations — Dr. 28. Other Operations — Cr. Charges or credits to these accounts should be localized as far as possible according to the location of the department or other company from which the charges or credits arise; unlocalized expenses should be apportioned on the basis of track mileage affected. II. Equipment. None of the charges to this account can be entirely localized and they should be apportioned as follows : 29. Superintendence of Equipment. Apportioned in the manner prescribed for Account 24, Superintendence for "Steam Railways — Large Roads" supra. 30. Power Plant Equipment. 31. Substation Equipment. Apportion on basis prescribed for Account 47, Power Plant Equip- ment for "Steam Railways — Large Roads", supra. Maintenance of Cars and Locomotives. 32. Passenger and Combination Cars. 33. Freight, Express and Mail Cars. Maintenance of Electric Equipment of Cars and Locomotives. 36. Electric Equipment of Cars. Apportion on the basis of the mileage of such cars respectively for the current month, except in case of damage by accidents in which event the estimated damage done should be determined by the officer in charge OREGON UNIFORM SYSTEM OF CARRIERS' ACCOUNTS. 29 Electric Railways — Apportionment of Operating Expenses to Oregon. of the equipment and should be localized to the State in which the damage occurred. Maintenance of Cars and Locomotives. 3Jf. Locomotives. Maintenance of Electric Equipment of Cars and Locomotives. 37. Electric Eqiiipifnent of Locomotives. Charges to these accounts should be apportioned on the basis prescribed for Account 25, Steam Locomotive Repairs, and Account 28, Electric Locomotive Repairs for "Steam Railways — Large Roads," supra. Maintenance of Cars and Locomotives. 35. Service Cars. Apportion on the basis prescribed for Account 43, Work Equipment Repairs for "Steam Railways — Large Roads," supra. Miscellaneous Equipment Expenses. 38. Shop Machinery and Tools. 39. Shop Expenses. Apportion on the basis prescribed for Account 46, Shop Machinery and Tools, for "Steam Railways — Large Roads", supra. J^O. Horses and Vehicles. 41. Other Miscellaneous Equipment Expenses. These accounts should be localized as far as possible; items not capable of localization should be apportioned on road mileage basis. 42. Depi^eciation of Equipment. Charges to this account should be apportioned on the basis of the mileage of the various classes of equipment included respectively for the current month. 43. Other Operations — Dr. 44. Other Operations — Cr. Charges and credits to these accounts should be localized if possible; if not capable of localization apportion on basis of track mileage affected. in. Traffic Expenses. Charges to this account should be apportioned as prescribed for ///. Traffic Expenses, for "Steam Railways — Large Roads," supra. IV. Conducting Transportation. The following named primary accounts can be localized and should be apportioned to the states in which they are located, viz: 30 OREGON UNIFORM SYSTEM OF CARRIERS' ACCOUNTS. Electric Railways — Apportionment of Operating Expenses to Oregon. 6Jf. Station Employees. 65. Station Expenses. 68. Operation of Signal and Interlocking Systems. Note : Should be apportioned according to location of tower. 70. Express and Freight Collections and Delivery. Charges to the following named primary accounts cannot be entirely localized and should be apportioned to Oregon as follows: Group I — Power. ^9. Power Plant Employees. 50. Substation Employees. 51. Fuel for Poiver. Other Poiver Supplies and Expenses — 52. Water for Power. 53. Lubricants for Power. 5U. Miscellaneous Poxcer Plant Supplies and Expenses. 55. Substation Supplies and Expenses. 56. Poicer Purchased. 57. Poiver Exchanged — Balance. 58. Other Operations — Dr. 59. Other Operations — Cr. Charges to these accounts should be localized when the power produced or purchased is used solely for the propulsion of locomotives, motors, cars, etc., within Oregon. If for use in more than one state, apportion on the basis of total train miles for current month using such power. Group II — Operation of Cars. Conductors, Motormen and Trainmen. 60. Passenger Conductors, Motormen and Trainmen. 61. Freight and Express Conductors, Motormen and Trainmen. Apportion on the basis prescribed for Account 79, Motoi'men, and Account 88, Road Trainmen, for "Steam Railways — Large Roads", supra. Miscellaneous Transportation Expenses. Miscellaneous Car Service Employees ani Expenses. 62. Miscellaneous Car Service Employees. Charges to this account should be localized if possible; unlocalized charges should be apportioned on basis of car mileage for the current month. 63. Miscellaneous Car Service Expenses. Apportion on the basis of car mileage, according to the class of service involved, for the current month. OREGON UNIFORM SYSTEM OF CARRIERS' ACCOUNTS. 31 Electric Railways — Apportionment of Operating Expenses to Oregon. Carhouse Employees and Expenses. 66. Carhouse Employees. 67. Carhouse Expenses. Charges to these accounts should be localized if possible; if the house serves cars running in two or more states, the expense should be appor- tioned upon the total car mileage. 69. Operation of Telephone and Telegraph Systems. Apportion on the basis prescribed for Account 94, Telegraph and Telephone — Operation, for "Steam Railways — Large Roads," supra. 71. Loss and Damage. Apportion on the basis presci'ibed for Account 99, Loss and Damage — Freight, and Account 100, Loss and Damage — Baggage, for "Steam Rail- ways — Lai'ge Roads," supra. 72. Other Transportation Expenses. Charges should be localized as far as possible ;expenses which cannot be assigned to an individual state should be apportioned on basis of total car mileage for the current month. V. General and Miscellaneous Expenses. None of the charges to accounts embraced in this head can be entirely localized, and they should be apportioned to the states in which they occur as follows : 73. Salaries and Expenses of General Officers. 7U- Salaries and Expenses of General Office Clerks. 75. General Office Supplies and Expenses. 79. Miscellaneous General Expenses. Charges to these accounts should be apportioned to the states on the basis of the total car mileage for the current month. 76. Latv Expenses. Law expenses should be localized as far as possible; when such expenses relate to two or more states they should be apportioned on the basis of total car mileage for the current month. 77. Relief Department Expenses. 78. Pensions. Apportion throughout each fiscal year on basis of number of Relief Department members and pensioners, respectively, located in each state on the 30th day of June preceding. 32 OREGON UNIFORM SYSTEM OF CARRIERS' ACCOUNTS. Electric Railways — Apportion7nent of Operating Expenses to Oregon. 80. Other Operations— Dr. 81. Other Operations — Cr. Charges and credits to these accounts should be localized as far as possible; amounts which cannot be localized should be apportioned on basis of the track mileage affected. Undistributed Accounts. 82. Injuries and Damages. Charges to this account should be localized as far as possible; unlocal- ized items should be apportioned on the total car mileage for the current month. 83. his^irance. Premiums should be localized as far as possible; unlocalized expenses should be apportioned on the basis of total car mileage for the current month. 8If. Stationery and Printing. Charges to this account should be apportioned to states on the basis of the total car mileage for the current month, 85. Store Expenses. 86. Stable Expenses. These accounts should be localized as far as possible; unlocalized accounts should be distributed on basis of track mileage. 87. Rent of Tracks and Terminals. Charges to this account should be localized if possible; if not capable of localization apportion on basis of track mileage involved. 88. Rent of Equipment. Charges on account of equipment borrowed should be apportioned on the basis of the total mileage of the particular class of equipment for the current month. The foregoing rules for apportionment are for Class A Companies. The localization and apportionment of accounts of Class B and Class C Companies will be governed by the rules prescribed for the similar accounts of Class A Companies, as shown by the table showing accounts of all electric railways. Dated at Salem, Oregon, this 31st day of August, 1912. RAILROAD COMMISSION OF OREGON. By Clyde B. Aitchison, Attest: Thos. K. Campbell, H. H. Corey, Frank J. Miller, Secretary. * Commissioners. >Sv '-'^'^ord Br racii PAT. se, N. V IM. 21