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121.55 Drawbridge operation ( account 406)

Assign directly as per section 121.01. Apportion common expenses on the basis of train hours of the particular operating division on which the bridge is located. 121.56 Communication system operation (account 407)

Assign directly as per section 121.01. Apportion common expenses on the basis of the sum of the charges (assigned or apportioned) to accounts 201, 301, 351, 371, and 372.

Note: As accounts 451 and 452 are apportioned on the basis of proportions established for accounts 201 to 449, inclusive, they are not included here as bases for apportioning this account. 121.57 Operating floating equipment (account 408)

Assign directly as per section 121.01. Apportion common expenses according to the use made of the floating equipment. 121.59 Employees health and welfare benefits; stationery and printing; and other

expenses (accounts 409-411) When not determined by the particulars in individual instances, these expenses shall be apportioned according to the percentages used to divide common expenses of account 371. 121.60 Operating joint tracks and facilities, etc. (accounts 412-413)

Joint facilities shall be treated on appropriate bases according to the use made of the facilities by the debtor carrier, regardless of the use by other carriers Creditor carrier shall apportion the total of account 413 on the basis of accounts 392 to 402, inclusive. 121.61 Insurance; clearing wrecks; damage to property; and damage to litestock

on right-of-way (accounts 414-417) Assign directly as per section 121.01. Apportion unassigned remainder on the basis of the directly assigned expenses. 121.62 Loss and damage, freight (account 418)

Assign to freight. 121.63 Loss and damage, baggage (account 419)

Assign to passenger. 121.64 Injuries to persons (account 420)

Assign directly as per section 121.01. Apportion unassigned remainder on the basis of the directly assigned expenses.

MISCELLANEOUS OPERATIONS

121.65 Dining and buffet service; hotels and restaurants; grain clevators; produe

ing power sold; other miscellaneous operations; operating joint miscellane

ous facilities and employees health and welfare benefits (accounts 441-449) Assign directly as per section 121.01. Apportion remainder on appropriate units according to local conditions.

GENERAL EXPENSES

121.66 Salaries and expenses of gencral officers; salaries and erpenses of clerk's

and attendants; general office supplies and expenses; law expenses; insun ance; employees health and welfare benefits ; pensions; stationery and print

ting; other expenses; and general joint facilities (accounts 451–462) Assign directly as per section 121.01. Apportion the remainder according to proportions of accounts 201 to 449, inclusive,

INCOME ACCOUNT_TAXES, EQUIPMENT RENTS, AND JOINT FACILITY RESTS 121.67 Hire of freight cars, credit balance (account 508)

Assign directly to freight service. 121.68 Rent from locomotives (account 504)

Assign according to type of locomotive rented.

121.69 Rent from passenger-train cars (account 505)

Assign directly. 121.70 Rent from floating equipment (account 506)

Assign according to type of equipment rented. 121.71 Rent from work equipment (account 507)

Apportion in accordance with rules for treating account 326. 121.72 Joint facility rent income (account 508)

Assign directly as per section 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 over 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 537–539) Assign directly. 121.76 Rent for work equipment (account 540)

Apportion in accordance with rules for treatment account 326. 121.779 Joint facility rents (account 541)

Assign directly as per section 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 credit between services

Carriers in making apportionments under the preceeding 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.

NOTES

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 referred to the Bureau of Accounts 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. Request 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 apr ned 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.

APPENDIX D

ADEQUACY OF RAILROAD

PASSENGER SERVICE

REPORT AND RECOMMENDED ORDER BY INTERSTATE COMMERCE COMMISSION HEARING EXAMINER JOHN S. MESSER, DATED APRIL 22, 1968, CONCERNING ADEQU'ACY OF THE SOUTHERN PACIFIC COMPANY'S PASSENGER SERV

ICE BETWEEN CALIFORNIA AND LOUISIANA

DOCKET No. 31733

APRIL 22, 1969

Printed for the use of the Special Subcommittee on Investigations,

Committee on Interstate and Foreign ('ommerce

COMMITTEE ON INTERSTATE AND FOREIGN COMMERCE

HARLEY O. STAGGERS, West Virginia, Chairman SAMUEL N. FRIEDEL, Maryland

WILLIAM L. SPRINGER, Illinois TORBERT H. MACDONALD, Massachusetts SAMUEL L. DEVINE, Ohio JOHN JARMAN, Oklahoma

ANCHER NELSEN, Minnesota JOHN E. MOSS, California

HASTINGS KEITH, Massachusetts JOHN D. DINGELL, Michigan

GLENN CUNNINGHAM, Nebraska PAUL G. ROGERS, Florida

JAMES T. BROYHILL, North Carolina LIONEL VAN DEERLIN, California

JAMES HARVEY, Michigan J.J. PICKLE, Texas

ALBERT W. WATSON, South Carolina FRED B. ROONEY, Pennsylvania

TIM LEE CARTER, Kentucky JOHN M, MURPHY, New York

G. ROBERT WATKINS, Pennsylvania DAVID E. SATTERFIELD III, Virginia DONALD G. BROTZMAN, Colorado DANIEL J. RONAN, Illinois

CLARENCE J. BROWN, Ohio BROCK ADAMS, Washington

DAN KUYKENDALL, Tennessee RICHARD L. OTTINGER, New York

JOE SKUBITZ, Kansas RAY BLANTON, Tennessee

FLETCHER THOMPSON, Georgia
W. S. (BILL) STUCKEY, JR., Georgia

JAMES F. HASTINGS, New York
PETER N. KYROS, Maine
BOB ECKHARDT, Texas
ROBERT O. TIERNAN, Rhode Island
RICHARDSON PREYER, North Carolina

W. E. WILLIAMSON, Clerle
KENNETH J, PAINTER, Assistant Clerk

Professional Staff

ANDREW STEVENSON
JAMES M. MENGER, Jr.

WILLIAM J. DIXON
ROBERT F. GUTHRIE

SPECIAL SUBCOMMITTEE ON INVESTIGATIONS

HARLEY O. STAGGERS, West Virginia, Chairman
SAMUEL N. FRIEDEL, Maryland

WILLIAM L, SPRINGER, Illinois
TORBERT H. MACDONALD, Massachusetts SAMUEL L. DEVINE, Ohio
JOHN JARMAN, Oklahoma

ANCHER NELSEN, Minnesota
JOHN E. MOSS, California

HASTINGS KEITH, Massachusetts JOHN D. DINGELL, Michigan

GLENN CUNNINGHAM, Nebraska PAUL G. ROGERS, Florida

JAMES T. BROYHILL, North Carolina LIONEL VAN DEERLIN, California

JAMES HARVEY, Michigan J. J. PICKLE, Texas

ROBERT W. LISHMAN, Chief Counsel James R. CONNOR, Special Assistant

DANIEL J. MANELLI, Attorney WILLIAM T. DRUHAN, Special Consultant

S. ARNOLD SMITH, Attorney JAMES P. KELLY, Chief Investigator

Robert L. REBEIN, Attorney BEN M. SMETHURST, Special Assistant

ADEQUACY OF RAILROAD PASSENGER SERVICE

INTERSTATE COMMERCE COMMISSION,

Served April 22, 1968. NOTICE TO THE PARTIES Exceptions, if any, must be filed with the Secretary, Interstate Commerce Commission, Washington, D.C., and served on all other parties in interest, within 30 days from the date of service shown above, or within such further period as may be authorized for the filing of exceptions. At the expiration of the period for the filing of exceptions, the attached order will become the order of the Commission and will become effective unless exceptions are filed seasonably or the order is stayed or postponed by the Commission. To be seasonably filed, exceptions must reach the Commission on or before the date they are due. If exceptions are filed, replies thereto may be filed within 20 days after the final date for filing exceptions. If the recommended order becomes effective as the order of the Commission, a notice to that effect, signed by the Secretary, will be served.

No. 34733

ADEQUACIES-PASSENGER SERVICE-SOUTHERN PACIFIC COMPANY

BETWEEN CALIFORNIA AND LOUISIANA Decided

Upon investigation found that Southern Pacific Company is in violation of section 1(4) of the act by failing to provide and furnish transportation upon reasonable request therefor; and, in violation of section 1(5) of the act by charging and collecting unjust and unreasonable charges for services that are not available. Unlawful practices ordered discontinued.

David R. Larrony and John C. Gilman for California Public Utilities Commission, E. T. Eddie" Williams and Joy Abbey Esq. for Arizona Corporation Commission, Ralph B. Harlan for New Mexico State Corporation Commission, Joseph H. Kavanaugh for Louisiana Public Service Commission, and William D. Lynch for Texas Railroad Commission, petitioners.

Robert W. McHale for City of Lake Charles, La., Oliver G. Nordmarken for City of El Paso, Tex., James D. Webb and J. Dan O'Neill for City of Tucson, Ariz., and Anthony Haswell, interveners in support of petitioners.

William G. Mahoney, 0. R. Lundborg, Herbert 0. Paul, Billy R. Cowan, Robert R. Wheatley, Dean L. Gilliland, S. F. Walker, Clifford B. Chesser, James E. Howe, Charles H. Purkiss, Graham R. Mitchell, Donovian P. Anderson and George P. Lechner for railway labor interests.

Herbert A. Waterman, Randolph Karr, Harry MěCalls, Jr., Tom Martin Davis, W’yendham K. White, L. C. White, and Richard 1. Bilby for the Southern Pacific Company respondent.

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