§ 121.72 Joint facility rent income (account 508). Assign directly as per § 121.01. Apportion common expenses on basis of the sum of accounts 279, 337, 391, 413, 448, and 462. § 121.73 Railway tax accruals (account 532). (a) Apportion current income tax accruals in accordance with separation of net railway operating income before deducting Federal and State income taxes. If result for one service upon that basis is a deficit, assign income tax to the other service showing an income. (b) Apportion large or unusual debit and credit adjustments of prior years' income tax accruals on the basis of the respective tax accruals applicable to the year to which such tax adjustments relate. (c) Apportion all other tax accruals on the basis of separation of total operating expenses. § 121.74 Hire of freight cars, debit balance (account 536). Assign directly to freight service. § 121.75 Rent for locomotives; rent for passenger-train cars; and rent for floating equipment (accounts 537539). Assign directly. § 121.76 Rent for work equipment (account 540). Apportion in accordance with rules for treating account 326. § 121.77 Joint facility rents (account 541). Assign directly as per § 121.01. Apportion common expenses on the basis of the sum of accounts 278, 336, 390, 412, 447 and 461. CHARGES AND CREDITS BETWEEN SERVICES § 121.78 Charges and credits between services. Carriers in making apportionments under the preceding rules should not, until further notice, make any allowance for the credit that should be given to the freight service for work performed (such as carrying company fuel) for the passenger service and vice versa. NOTE A: If compilation of the information in compliance with any of the foregoing rules or parts thereof result in an undue burden or increase in accounting expense, the matter of relief therefrom may be re ferred to the Bureau of Transport Economics and Statistics for consideration and decision. Also, if data as good or better can be developed through methods and procedures other than any of those above prescribed, permission for substitution thereof should be requested of the said Bureau. Requests in either event should be supported by full particulars. NOTE B: The total distribution to freight service or passenger service derived under the foregoing rules for separation consists of the solely related or directly assignable amounts plus an apportionment of the common on a service or use basis. Inasmuch as the amounts assigned and/or apportioned to the freight and passenger services, respectively, are based on the performance of both services, the operating expenses, taxes, equipment, and joint facility rents assigned and/or apportioned to either service may not represent the amounts that could be eliminated if either service were discontinued. PART 122-QUARTERLY OPERATING 1 REPORTS RAILROADS 1 Sec. 122.1 Revenues and expenses. 122.2 Selected income and balance-sheet items. 122.8 Operating statistics. AUTHORITY: The provisions of this Part 122 issued under secs. 12, 20, 24 Stat. 383, 386; 49 U.S.C. 12, 20. § 122.1 Revenues and expenses. Commencing with reports for the three months beginning January 1, 1962, and thereafter until further order, all Class I railroads, except switching and terminal companies, subject to the provisions of Part I of the Interstate Commerce Act, be, and they are hereby, required to file quarterly reports of revenues and expenses in accordance with quarterly report Form R&E, and notes of instruction thereon, which is attached to and made a part of this section. Such quarterly reports shall be filed in duplicate in the Bureau of Transport Economics and Statistics, Interstate Commerce Commission, Washington, D.C., 20423, within 26 days after the end of the quarter to which they relate. [27 F.R. 1900, Feb. 28, 1962] I railroads, except switching and terminal companies, subject to the provisions of Part I of the Interstate Commerce Act, be, and they are hereby, required to file quarterly reports of selected income and balance sheet items in accordance with quarterly report Form IBS, and notes of instruction thereon, which is attached to and made a part of this section. Such quarterly reports shall be filed in duplicate in the Bureau of Transport Economics and Statistics, Interstate Commerce Commission, Washington, D.C., 20423, within 45 days after the end of the quarter to which they relate. [27 FR. 1900, Feb. 28, 1962] Commencing with reports for the three months beginning January 1, 1964, and thereafter until further order, all Class I railroads, including Class I switching and terminal companies, subject to the provisions of Part I of the Interstate Commerce Act, be, and they are hereby, required to file quarterly reports of operating statistics in accordance with forms of reports, and notes of instruction thereon, designated as follows: Form OS-A, Train and Yard Service. Form OS-C, Motive Power and Car Equipment. Freight commodity statistics. Carload and L. C. L. traffic defined. Sec. 123.1 123.2 123.3 123.4 connecting line AUTHORITY: §§ 123.1 to 123.6 issued under secs. 12, 20, 24 Stat. 383, 386; 49 U.S.C. 12, 20. § 123.1 Freight commodity statistics. Commencing with reports for the first quarter of 1964 or for the year 1964, as the case might be, and thereafter until further order, all Class I and Class II railroads, as described in § 126.1 of this chapter, subject to Part I of the Interstate Commerce Act, other than switching and terminal companies, shall compile and report freight commodity statistics on the basis of the commodity codes named in § 123.52. Class I railroads shall report quarterly and annually on the basis of the 3, 4 and 5-digit commodity codes named in that section, and Class II railroads shall report annually on the basis of the 2-digit commodity codes named therein. Such reports shall be made in conformity with the outline of terms set forth in §§ 123.2 to 123.5, inclusive, as supplemented by instructions included in the appropriate report forms to be supplied to the reporting railroads. [28 F.R. 10712, Oct. 4, 1963] Items to be reported. (a) The following items are to be reported quarterly and annually by class I railroads: (1) Average number of miles of road operated in freight service. (2) For each commodity code used in reporting, except that the number of carloads for commodity code 431, "Small packaged freight shipments," shall be omitted, the following items: Revenue freight originating on respondent's road: Terminating on line: Number of carloads. Number of tons (2,000 pounds). Delivered to connecting rail carriers. Number of carloads. Number of tons (2,000 pounds). Revenue freight received from connecting rail carriers: Terminating on line: Number of carloads. Number of tons (2,000 pounds). Delivered to connecting rail carriers: Number of carloads. Number of tons (2,000 pounds). Total revenue freight carried: Number of tons (2,000 pounds). (b) The following items are to be reported annually by Class II railroads for the 2-digit codes in § 123.52: Number of tons (2,000 pounds) of revenue freight originating on respondent's road. Number of tons (2,000 pounds) of revenue freight received from connecting carriers. Total revenue freight carried: Number of tons (2,000 pounds each). [28 F.R. 10712, Oct. 4, 1963] § 123.3 Carload and L.C.L. traffic defined. (a) Commodity codes 01 through 422 and 44 through 462, named in § 123.52, All shall include only carload traffic. shipments weighing less than 10,000 pounds shall be included in commodity code 431, "Small packaged freight shipments." (b) A "carload" for the purpose of this order shall consist of a shipment of not less than 10,000 pounds of one commodity. A mixed carload for the purpose of this order shall be treated as a carload of that commodity which forms the major portion of the shipment in weight. If a single shipment is loaded into more than one car, each car used shall be reported as a carload. If more than one "carload" shipment is loaded into one car, each shipment shall be reported separately as a carload. [11 F.R. 11708, Oct. 9, 1946, as amended at 28 F.R. 10712, Oct. 4, 1963] § 123.4 Originating and connecting line traffic. (a) Revenue freight reported as "received from connecting rail carriers" shall include all shipments received from connecting rail carriers, either directly or indirectly, so far as apparent from information on the waybills or abstracts. (b) Revenue freight reported as "originating on respondent's road" shall include shipments originating on line and shipments received from water lines and highway motor truck lines, except when identified as having had previous rail transportation, as provided in paragraph (a) of this section. (c) Freight which receives its first line-haul on respondent's road, but originates on switching roads connecting directly or indirectly with respondent's line, shall be reported as freight originated by respondent. (d) Revenue freight reported as "delivered to connecting rail carriers" shall include shipments delivered to connecting rail carriers, either directly or indirectly, as far as apparent from information on waybills or abstracts. (e) Revenue freight reported as "terminating on respondent's road" shall include shipments terminating on line and shipments delivered to water lines and highway motor truck lines, except when identified as to receive further rail transportation as provided in paragraph (d) of this section. (f) Freight which receives its last line haul on respondent's line, but is delivered to a switching road connecting directly or indirectly with respondent's line, shall be reported as freight terminated by respondent. (g) Import and export traffic received from or delivered to water carriers and traffic from and to outlying possessions of the United States received from or delivered to water carriers shall be reported as originating or terminating at the port of entry or exit. (h) Traffic interchanged with connecting rail lines operating in Canada and Mexico shall be reported as delivered to or received from connecting rail carriers. (i) Lake cargo coal delivered to lower Lake and St. Lawrence River ports for transshipment by vessel shall be reported as "delivered to connecting rail carrier." Lake cargo coal received at upper Lake ports shall be reported as "received from connecting rail carriers." (j) Iron ore delivered to upper Lake ports for transshipment by vessel shall be reported as "delivered to connecting rail carriers." Iron ore received at lower Lake and St. Lawrence River ports shall be reported as "received from connecting rail carriers." (k) Tidewater coal to Atlantic ports shall be reported as "delivered to connecting rail carriers." Tidewater coal from Atlantic ports shall be reported as "received from connecting rail carriers.” (1) Freight accorded transit privileges shall be reported as "originated on respondent's road" at the transit point, even though the outbound shipment may move under transit balances or proportional rates. (m) "Gross freight revenue" means respondent's gross revenue from freight without adjustment for absorptions or corrections. (n) Commodity codes 44 and 441, "Freight forwarder traffic," as named in § 123.52, include freight traffic in carloads shipped by or consigned to any forwarder holding a certificate under Part IV of the Interstate Commerce Act. [11 F.R. 11708, Oct. 9, 1946, as amended at 28 F.R. 10712, Oct. 4, 1963] § 123.5 Report forms and date of filing. (a) Reports required from Class I carriers by this section shall be filed in duplicate with the Bureau of Transport Economics and Statistics, Interstate Commerce Commission, Washington, D.C., 20423, on forms which will be furnished to the carriers. Data required under § 123.2 shall be filed on Form QCS on or before the 60th day succeeding the close of the period for which they are compiled. NOTE: The outline of Report Form QCS follows the tenor of the order. (b) Reports required from Class II carriers by this section shall be included in their Annual Report to the Interstate Commerce Commission (§ 120.11 of this chapter.) [16 F.R. 11839, Nov. 22, 1961] 1 The individual commodity statistics reports of class I and class II railroads, required to be filed, for the year beginning January 1, 1964, or for quarters thereof, and for the quarters of 1965, as the case might be, under the terms of § 123.1 of the order of September 13, 1963, in No. 34206, Commodity Classification for Reporting Purposes, 49 CFR 123.1, shall not be open to public inspection, and such required commodity statistics reports, to be filed for the years beginning January 1, 1965, and for the quarters of the year beginning January 1, 1966, and later, to the extent that they involve traffic of less than three shippers, reportable in one of the commodity reporting classes, may be excluded from a railroad's regular freight commodity statistics report and filed in a supplemental report which will not be open for public inspection, except that access to supplemental reports may be given upon approval by the Commission. [30 F.R. 485, Jan. 18, 1965] CARRIERS BY WATER AUTHORITY: §§ 123.21 to 123.28 issued under sec. 12, 24 Stat. 383, as amended, 54 Stat. 933; 49 U.S.C. 12, 904. Interpret or apply sec. 20, 24 Stat. 386, as amended, 54 Stat. 944; 49 U.S.C. 20, 913. § 123.21 Freight commodity statistics. Commencing with reports for the year beginning January 1, 1964, and thereafter until further order, all carriers by water subject to the provisions of Parts I and III of the Interstate Commerce Act, assigned to classes A and B, as described in § 126.2, of this chapter, shall compile and report freight commodity statistics annually on the basis of the 3, 4 and 5digit commodity codes named in § 123.52. Full information shall be furnished in accordance with the terms of outlines and requirements set forth in §§ 123.22 to 123.27, as supplemented by instructions included in the annual report forms to be supplied to the reporting water carriers. [28 F.R. 10713, Oct. 4, 1963] § 123.22 Items to be reported. For each commodity code used in reporting, the following items and subdivisions thereof are to be reported annually by each carrier by water, except shipments of less than 10,000 pounds, which shall be reported as provided in § 123.23(b): a. Number of tons (2,000 pounds) of revenue freight carried: Joint rail and water traffic All other traffic Total b. Gross freight revenue (dollars): Joint rail and water traffic All other traffic Total [28 F.R. 10713, Oct. 4, 1963] § 123.23 Traffic defined. (a) Commodity codes used in reporting, except commodity code 431, "Small packaged freight shipments," shall include shipments weighing 10,000 pounds or more, except as provided in paragraph (b) of this section. (b) Shipments of less than 10,000 pounds of one commodity shall be reported under commodity code 431, "Small packaged freight shipments," unless the reporting carrier elects to distribute all revenue freight among the other designated classes. [28 F.R. 10713, Oct. 4, 1963] § 123.24 Number of tons of revenue freight. Ton (a) Tonnage of commodities. nage of commodities, in tons of 2,000 pounds, carried by the reporting carrier in its water-line and motor-truck operations, and for the reporting carrier in the vessels and motor trucks of other companies (carriers) under contract, in revenue service, shall be separate for each commodity code between "Joint rail and water traffic" and "All other traffic." The separation as to joint rail and water traffic and all other traffic may be omitted for commodity code 431, "Small packaged freight shipments." (b) Joint rail and water traffic. Include all shipments that, so far as apparent from the information on the waybills or abstracts thereof, are being transported (partly) by railroad and partly by water when both are used under a common control, management, or arrangement for a continuous carriage or shipment such as traffic moving on joint rail-water and rail-motor-water rates. (c) All other traffic. Include all shipments that, so far as apparent from the information on the waybills or abstracts thereof, are transported from point of origin to point of destination solely by water, solely by truck, partly by water and partly by truck, or by any other combination which does not involve the interchanging of traffic with a railroad |