Classification of train-miles, locomotive-miles and car-miles for steam roads
Originally published by: United States. Interstate Commerce Commission
Abstract
This Classification of Train-miles, Locomotive-miles, and Car-miles supersedes the Classification of Locomotive-miles, Car-miles, and Train-miles, First Issue, effective July 1, 1907. 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 these rules and definitions is called to the attention of accounting officers. It is provided that the miles of trains which are operated between terminals or stations to transport company freight shall be included as transportation service miles whenever statistics of ton-miles are kept. In this classification have been included a number of accounting provisions which were contained in accounting cases in Accounting Bulletin No. 8. 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. 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. 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.