with due regard for the rights and privileges of all the interested parties or adversely affected persons and within a reasonable time, shall set and complete proceedings required to be conducted in accordance with sections 556 and 557 of this title or other proceedings required by law and shall make its decision. Except in cases of willfulness or those in which public health, interest, or safety requires otherwise, the withdrawal, suspension, revocation, or annulment of a license is lawful only if, before the institution of agency proceedings therefor, the licensee has been given (1) notice by the agency in writing of the facts or conduct which may warrant the action; and (2) opportunity to demonstrate or achieve compliance with all lawful requirements. When the licensee has made timely and sufficient application for a renewal or a new license in accordance with agency rules, a license with reference to an activity of a continuing nature does not expire until the application has been finally determined by the agency. § 559. Effect on other laws; effect of subsequent statute. This subchapter, chapter 7, and sections 1305, 3105, 3344, 4301(2) (E), 5362 and 7521 of this title, and the provisions of section 5335(a) (B) of this title that relate to hearing examiners, do not limit or repeal additional requirements imposed by statute or otherwise recognized by law. Except as otherwise required by law, requirements or privileges relating to evidence or procedure apply equally to agencies and persons. Each agency is granted the authority necessary to comply with the requirements of this subchapter through the issuance of rules or other wise. Subsequent statute may not be held to supersede or modify this subchapter chapter 7, sections 1305, 3105, 3344, 4301 (2) (E), 5362, or 7521 of this title, or the provisions of section 5335(a)(B) of this title that relate to hearing examiners. except to the extent that it does so expressly. SUBCHAPTER III.-ADMINISTRATIVE CONFERENCE OF THE UNITED $571. Purpose. STATES It is the purpose of this subchapter to provide suitable arrangements through which Federal agencies, assisted by outside experts, may cooperatively study mutual problems, exchange information, and develop recommendations for action by proper authorities to the end that private rights may be fully protected and regulatory activities and other Federal responsibilities may be carried out expeditiously in the public interest. APPENDIX C INTERSTATE COMMERCE COMMISSION, WASHINGTON, D.C. RULES GOVERNING THE SEPARATION OF OPERATING EXPENSES, RAILWAY TAXES, EQUIPMENT REnts, and Joint Facility Rents Between FREIGHT SERVICE AND PASSENGER SERVICE ON CLASS I RAILROADS (With revisions effective on January 1, 1964) ORDER (As amended by Orders of July 6, 1954, December 3, 1954, and December 18, 1964) INTERSTATE COMMERCE COMMISSION, WASHINGTON Title 49-Transportation Chapter 1-Interstate Commerce Commission Subchapter A-General rules and regulations Part 121-Separation of operating expenses between freight and passenger services RAILROADS SEPARATION OF OPERATING EXPENSES, TAXES, EQUIPMENT RENTS, AND JOINT FACILITY RENTS BETWEEN FREIGHT SERVICE AND PASSENGER SERVICE At a Session of the Interstate Commerce Commission, Division 1, held at its office in Washington, D.C., on the 18th day of November A.D., 1952. The matter of rules governing the separation of operating expenses, taxes, equipment rents, and joint facility rents between freight service and passenger service on Class I railroad companies being under consideration pursuant to the provisions of part I of the Interstate Commerce Act as amended (Sec. 12, 24 Stat. 383, as amended, Sec. 20, 24 Stat. 386, as amended; 49 U.S.C. 12, 20). It is ordered, That the order dated November 11, 1935, in the matter of rules governing the separation of operating expenses, taxes, equipment rents and joint facility rents between freight service and passenger service on large railroads (49 CFR 121.0 to 121.70) be, and it is hereby, vacated and set aside, effective January 1, 1953, except so far as it relates to periods of time prior to that date, and the following order be and it is hereby substituted therefor. 121.0 Separation of operating expenses Effective as to annual or quarterly reports for the year 1964 or for any portion thereof, as the case might be, and thereafter until further orders, all Class I railroad companies, including switching and terminal companies of Class I (49 U.S.C. 126.1) subject to the provisions of section 20 of the Interstate Commerce Act as amended: (a) Shall classify each of its various items of disbursement relating to operating expenses, railway taxes, equipment rents, and joint facility rents according to the relation which such item bears to the freight service and to the passenger and allied services of the carrier. Each such item shall have its character appropriately indicated on the carrier's records according to its relation (1) solely to freight service, or (2) solely to passenger and allied services, or (3) in common to both freight service and passenger and allied services, or (4) to neither freight service or passenger and allied services. The result of such classification shall be shown in the annual or other reports made by each such carrier to the Interstate Commerce Commission, as may be indicated in forms adopted therefor. Similar analysis shall be made of every journal entry representing a charge or credit to the above-named accounts and the results of such analysis shall be appropriately indicated on the carrier's records; (b) The operating expenses, railway taxes, equipment rents, and joint facility rents common to both freight service and passenger and allied services shall be apportioned between the two classes of service in accordance with the annexed "Rules Governing the Separation of Operating Expenses, Railway Taxes, Equipment Rents, and Joint Facility Rents Between Freight Service and Passenger Service on Class I railroads Including Switching and Terminal Companies of Class I" which are hereby approved and made a part hereof; and the result of such apportionment shall be shown in detail for the various primary accounts in the annual or other reports of each such carrier to the Interstate Commerce Commission as may be indicated in forms adopted therefor. (49 CFR 120.11). And it is further ordered, That copies of this order shall be served on all class I railroads, including switching and terminal companies, subject to the provisions of section 20 of the Interstate Commerce Act, as amended, and upon every receiver, trustee, executor, administrator or assignee of any such railroad, and that notice of this order shall be given to the general public by depositing a copy in the office of the Secretary of the Commission at Washington, D.C., and by filing a copy with the Director, Office of the Federal Registrar. By the Commission of Division 1 (1964 amendment by Division 2). HAROLD MCCox, Secretary. [SEAL] PART 121-SEPARATION OF OPERATING EXPENSES BETWEEN FREIGHT AND PASSENGER SERVICES 121.1 121.2 Maintenance of Way and Structures Superintendence (account 201) Roadway maintenance; tunnels and subways; bridges, trestles, and culverts; elevated structures; ties, rails; other track material: ballast; track laying and surfacing; and fences, snowsheds, and signs (accounts 202–221) Station and office buildings (account 227) Roadway buildings (account 229) Water Stations (account 231) 121.3 121.4 121.5 121.6 Fuel stations (account 233) 121.7 121.8 121.9 Shops and enginehouses (account 235) Grain elevators; storage warehouses; wharves and docks; and coal and ore wharves (accounts 237–243) Communication systems (account 247) 121.10 Signals and interlockers (account 249) 121.11 Power plants (account 253) 121.12 121.13 121.14 121.15 Power-transmission systems; and miscellaneous structures (accounts Road property-depreciation; retirements-road (accounts 266–267) Dismantling retired road property (account 270) 121.16 Small tools and supplies; removing snow, ice, and sand; and public improvements-maintenance (accounts 271-273) 121.17 Injuries to persons; insurance; stationery and printing; employees health and welfare benefits; other expenses (accounts 274-277 and 282) 121.18 Maintaining joint tracks, etc. (accounts 278–279) 121.19 Right-of-way expenses (account 281) 1 The accounts mentioned in this Part refer to and agree with Part 10. Sec. Maintenance of Equipment 121.20 Superintendence (account 301) 121.21 Shop machinery (account 302) 121.22 Power-plant machinery (account 304) 121.23 Shop and power-plant machinery-depreciation; and dismantling retired shop and power-plant machinery (accounts 305–306) 121.24 Steam locomotives-repairs (account 308) 121.25 Other locomotives-repairs (account 311) 121.26 Freight-train cars; and passenger-train cars-repairs (accounts 314–317) 121.27 Floating equipment-repairs (account 323) 121.28 Work equipment-repairs (account 236) 121.29 Miscellaneous equipment-repairs (account 328) 121.30 Dismantling retired equipment (account 329) 121.31 Retirements-equipment (account 330) 121.32 Equipment-depreciation (account 331) 121.33 Injuries to persons; insurance; stationery and printing; employees health and welfare benefits; and other expenses (accounts 332-335, and 339) 121.34 Joint maintenance of equipment expenses, etc. (accounts 336–337) Traffic 121.36 Superintendence; outside agencies; advertising; traffic associations; fast freight lines; industrial and immigration bureaus; insurance; stationery and printing; employees health and welfare benefits; and other expenses (accounts 351-360) Transportation-Rail Line 121.37 Superintendence (account 371) 121.38 Dispatching trains (account 372) 121.39 Station employees (account 373) 121.40 Weighing, inspection, and demurrage bureaus; and coal and ore wharves (accounts 374-375) 121.41 Station supplies and expenses (account 376) 121.42 Yardmasters and yard clerks; yard conductors and brakemen; yard switch and signal tenders; and yard enginemen (accounts 377-380) 121.43 Yard switching fuel (account 382) 121.44 Yard switching power produced; and purchased (accounts 383-384) 121.45 Water for yard locomotives (account 385) 121.46 Lubricants and other supplies for yard locomotives; enginehouse expenses, yard; and yard supplies and expenses (accounts 386–389) 121.47 Operating joint yards and terminals, etc. (accounts 390-391) 121.48 Train enginemen; train fuel; train power produced; and train power purchased (accounts 392-396) 121.49 Water for train locomotives (account 397) 121.50 Lubricants for train locomotives; and other supplies for train locomotives (accounts 398-399) 121.51 Enginehouse expenses-train (account 400) 121.52 Trainmen; and train supplies and expenses (account 401-402) 121.53 Operating sleeping cars (account 403) 121.54 Signal and interlocker operation; and crossing protection (accounts 404-405) 121.55 Drawbridge operation (account 406) 121.56 Communication system operation (account 407) 121.57 Operating floating equipment (account 408) 121.59 Employees health and welfare benefits; stationary and printing; and other expenses (accounts 409-411) 121.60 Operating joint tracks and facilities, etc. (accounts 412-413) 121.61 Insurance; clearing wrecks; damage to property; and damage to livestock on right-of-way (accounts 414-417) 121.62 Loss and damage, freight (account 418) Sec. 121.63 121.64 Transportation-Rail Line—Continued Loss and damage, baggage (account 419) Miscellaneous Operations 121.65 Miscellaneous operations: dining and buffet service; hotels and restaurants; grain elevators; producing power sold; other miscellaneous operations; operating joint miscellaneous facilities and employees health and welfare benefits (accounts 441–449) General Expenses 121.66 General expenses: salaries and expenses of general officers; salaries and expenses of clerks and attendants; general office supplies and expenses; low expenses; insurance; employees health and welfare benefits; pensions; stationery and printing; other expenses; and general joint facilities (accounts 451-462) 121.67 INCOME ACCOUNT Taxes, Equipment Rents, and Joint Facility Rents Hire of freight cars, credit balance (account 503) 121.68 Rent from locomotives (account 504) 121.69 Rent from passenger-train cars (account 505) 121.70 Rent from floating equipment (account 506) Rent from work equipment (account 507) Joint facility rent income (account 508) Railway tax accruals (account 532) 121.71 121.72 121.73 121.74 Hire of freight cars, debit balance (account 536) 121.75 Rent for locomotives; for passenger-train cars; and for floating equip ment (accounts 537-539) 121.76 Rent for work equipment (account 540) 121.77 Joint facility rents (account 541) Charges and Credits Between Services 121.78 Charges and credits between services Authority: Secs. 121.0 to 121.78 issued under sec. 12, 24 Stat. 383, as amended. Sec. 20, 24 Stat. 386, as amended; 49 U.S.C. 12, 20. Interpret or apply sec 20, 24 Stat. 386, as amended; 49 U.S.C. 20. RULES GOVERNING THE SEPARATION OF RAILWAY OPERATING EXPENSES, TAXES, EQUIPMENT RENTS, AND JOINT FACILITY RENTS BETWEEN FREIGHT SERVICE AND PASSENGER SERVICE 121.01 Expenses directly assigned GENERAL Carriers shall first assign to freight service or to passenger service, including allied services, the expenses, taxes, equipment rents and joint facility rents incurred solely for the benefit of such services, respectively. 121.02 Methods The methods indicated under the various accounts are for apportioning common expenses, taxes, equipment rents and joint facility rents to the specific serv ice when not incurred solely for the benefit of such service. 121.03 Made by accounting divisions The separation shall be made by accounting divisions, where such divisions are maintained, and the aggregate of the accounting divisions reported for the year. 121.04 Special test When the separation of expenses between freight and passenger services is based upon a special test or service unit factor, such test should be made at suf ciently frequent intervals to represent actual operating conditions. The service unit factors used should be those of the reporting period. 121.05 Instructions for apportioning Where groups of accounts are hereinafter stated, the instructions immediately thereunder apply to each account in the group. |