Formula for use in determining rail freight service costs

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Material Information

Title:
Formula for use in determining rail freight service costs
Series Title:
Its Rail Form A. Statement 1F1-73
Physical Description:
1 v. (unpaged) : (chiefly tables) ; 28 x 36 cm.
Language:
English
Creator:
United States -- Interstate Commerce Commission. -- Bureau of Accounts
Publisher:
For sale by the Supt. of Docs., U.S. Govt. Print. Off.
Place of Publication:
Washington;
Publication Date:

Subjects

Subjects / Keywords:
Railroads -- Freight -- Rates   ( lcsh )
Railroads -- Accounts, bookkeeping, etc   ( lcsh )
Genre:
non-fiction   ( marcgt )

Notes

General Note:
"This study, issued as information, has not been adopted by the Interstate Commerce Commission."

Record Information

Source Institution:
University of Florida
Rights Management:
All applicable rights reserved by the source institution and holding location.
Resource Identifier:
aleph - 030119422
oclc - 01014549
System ID:
AA00013878:00001


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Digitized by the Internet Archive
in 2012 with funding from
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http://archive.org/details/formuse00unit




I ccO h3/3 34373


1. Schedule A Variable Expense Allocations


Variable
Variable
Variable
Variable
Variable


Transportation Expenses
Maintenance of Equipment Expenses
Maintenance of Way & Structures Expenses
Traffic & General Expenses
Cost of Capital


2. Schedule B Variable Unit Costs

3. Schedule C Constant Expense Allocations

a. Constant Transportation Expenses
b. Constant Maintenance of Equipment Expenses
c. Constant Maintenance of Way & Structures Expenses
d. Constant Traffic & General Expenses
e. Constant Cost of Capital

4. Schedule D Constant Costs Related to Distance & Not
Related To Distance

5. Form 1 Performance factors


TABE OF CONTENTS
Page


1-20
21-39
40-57
58-66
67-83
84-94



95-111
112-128
129-145
146-154
115-171

172-182

183-192


Page
6. Form 2 Cost of Property Separated Between
Passenger, Freight & Special
Services 193-193

7. Summary 1 Carload Unit Costs by Car Type. 199-207

8. Summary 1A Carload Unit Costs for Trailer
on Flat Car Service 208-211

9. Summary 3 Carload Unit Costs by Type of
Train & Type of Car 212-213

10. Summary 4 Carload Line-haul Unit Costs By
Type of Car for Interchange .
Switching Service 214-2$

11. Summary 5 Carload Line-haul unit Costs by
Type of Car for Intertrain &
Intratrain Switching Service 216-

12. Appendix A Railroad Freight Costs & Perform-
ance Factors 218-220

13. Appendix B Miscellaneous Factors Developed
from Special Studies 221-224


I. INTRODUCTORY STATEMENT


This rail cost formula, designated as Rail Form A, and published
as Statement No. IF1-73, has been developed for the purpose of
ascertaining rail costs for use in judging rate proposals.

This formula represents a revision of Rail Form A, 8-64
also identified as Statement No. 9-66 which has been used by
the Cost & Valuation Section for determining territorial costs.

Although Rail Form A has principally been used for the
purpose of developing costs for large groups of carriers, it
is also adaptable to small groups of carriers and to individual
carriers. It is suggested that individual carriers should make
every possible effort to develop their own operating factors
for use in applying this formula to their expenses and statistics.
Where this course will be unduly burdensome, the territorial
factors developed by the Cost & Valuation Section in special
studies which are included in the appendices of this formula
may be used. It is preferable, however, that each carrier
develop its own factors.

Stated briefly, Rail Form A provides for separating the
expenses among the various services, yard switching, train
switching, running, station, special services, and general


overhead, etc. with a further separation of some of these services
to the various types of operations performed within each service.
It also determines the related revenue units of service, such as
car-loads, car-miles, gross ton-miles, net ton-miles, tons originated
and terminated, etc. The formula further provides for developing the
unit costs for each service and combining such unit costs based on the
services performed on the various movements, thus producing cost
scales for various weight shipments moving in the different types of
cars by lengths of haul. The cost scales are based on the variable
costs, and on the fully allocated costs with the constant costs
distributed on a prorata ton and ton-mile basis.

Basically, the figures relating to expenses and statistics used
in this formula are taken from the reports filed with the Interstate
Commerce Commission by Class I line-haul rail carriers and Class I
switching and terminal companies. These are supplemented by special
studies which develop factors used in processing the expenses and
statistics throughout the various schedules, forms and summaries
which are components of Rail Form A.

II. Reasons for this Revision

Rail Form A has been in use for several years without a major






- 1, -


revision. However, from year to year minor revisions have been
made. The result has been that the present automatic data pro-
cessing program is, in several instances, not as smooth flowing
as might be desired. For some time a general revision of the
ADP program has been under consideration and also the possibility
of revising the basic structure of the formula.

At the time that Rail Form A was last given a major revision,
about 10 years ago, the Commission did not have the computer
capability that it now has. Therefore, the design of the formula
at the time of the last major revision was primarily with a
view to manual application. This consideration dictated a for-
mat wh1ic was relatively effective for manual application of
the foui4'l but was not as conducive to subsequent analysis
as it. might, ave been.

S Today the .Cmmission has a high degree of computer capa-
bility and cobt formulas can be designed in such a way as to
Fully utilize that capability. Therefore a format has been
.adopted ikt this'revision which will greatly facilitate the
location of-d4ta for comparative purposes.
' "' .. .' -
'The primary purposes of this revision may be summarized
as follows:

1. To make the formula processes more readily under-
standable.
2. To facilitate the determination of the service func-
tions to which any given account is assigned.
3. To enable any given unit cost to be more readily
analyzed to determine the extent to which various
elements of cost enter into its composition.
I. To facilitate the addition of new accounts or the
subdivision of existing accounts as well as to per-
mit the inclusion of new service functions in the
formula distributions.
5. To make the formula flow smoothly from operation to
operation, thereby facilitating both ADP &# manual
application.
6. To provide for implementation of separate variable
ratios by account or groups of accounts.

III. Component Parts of the Formula

1. Schedule A:

Schedule A provides for the distribution of variable
expenses and cost of capital to the various service functions.
Variable costs are determined in this schedule by multiplying


annual report expenses times a variability ratio, the variable portion
is then distributed to various service functions.

2. Schedule B

Schedule B provides for computing variable unit costs. Costs
accumulated in schedule A by service functions are divided by applicable
service units to derive variable unit costs.

3. Schedule C

Schedule C provides for a distribution of constant expense (total
expense less variable expense) to service functions to determine constant
expense related to distance and constant expense not related to distance.

4. Schedule D

Schedule D provides for aggregating constant expenses related to
distance and those not related to distance. These costs are then
apportioned on a ton-mile & ton basis.

5. Form 1:

Form 1 provides for the accumulation of service units and other
statistical data used as a basis for distributing expenses throughout
the formula. Note: Non-revenue switching units are given a prorata
distribution to revenue service units. Consequently no expenses are
apportioned to non-revenue switching functions in Schedule A.

6. Form 2:

Form 2 provides for separation of cost of capital between the
various services, i.e. freight and passenger, special service and un-
related.

T. Form 3:

Form 3 is a manual tabulation of loss and damage claims and is in-
cluded with work papers.

8. Summary 1:

Summary 1 accumulates unit costs separately for various types of
cars. These costs are further separated between interline and single
line traffic and between average Way and Through Trains.

9. Summary 1A:

Summary 1A is a complete accumulation of unit costs for trailer on
flat car traffic which has been omitted from summaries 1 and 3.










- tii -


10. Summary 2:


13. Summry 5:


Summary 2 is a manual summary relative to less carload traffic
and is not included.


11. Summary 3:


Summary 3 accumulates data from Summary 1 into carload cost
scales, it is essentially the same as Table 3 of the annual carload
cost scales publication issued by the Section of Cost and Valuation.

12. Summary 4:

Summary 4 accumulates the variable and constant costs re-
lated to interchange switching.


Summary 5 accumuates the variable and constant costs
related to intertrain and intratrain switching.


Summary 6 accumulates the variable and constant costs
related to interterminal and intraterminal switching.

15. Appendices

Appendices A & B include regional factors for use through-
out the formula.

16. Work Tables:

A set of manual work tables for the systematic assembly
and computation of data for use in working the formula is provided.


Fm *.al by the Super iner.der ol Documents U S Goverrnmen
Printing Office, Washington, D.C. 20402


14. summary 6:








VARIABLE TRANSPORTATION EXPENSES
ACCT. 372 TO 405


ACCT.
NO.
(l1


37Z


ACCOUNT TITLE

9 9


DISPATCHTNfl TRAINS


373 BASE FOR DISTRIBUTING A/C 373
2 YR..UNTTS CURRENTT YRS SVC UNITs
a UNIT CnSTS ,_Y.RJUN.T .Cs APP.. ._ .TABLE III)r
4 PLA ASE ,- __.RRT YR~ PLATFORM BASE 4/
Si D DISTRIBUTION LINE 4
6 THEIR BASE CURR NT YRS H7ER .BAS 4/
7 x DISTR BUTTON OF LINE 6
8 373 TOTAL -3UR Nr STTITO P E 0aSTDTlA -
9 373 PLAT CURRENT ACTUAL PtfTFtRM 5/
0 73 OTHER CURRENT ACTUAL OTHER-57 -----
11 373 URRENT STATyk-i S 0 9 + L o '
1 ...___ OsITRIuBUTION OF LINE 11
15 375 i OAL & ORE WHARVES


14 _376 STATION SUPPLIES_ EXPE-s I.
5 377 Y D MASTERS & YD CLERKS
6 re7 i Y- ONT OuCTR~~--- K- .WRE N ._ N .
17 379 Y LwEG. S.IGNAL TENDiR.. .
1B 1 380 YD ENGINEMPN _EU__ _


383


yD SwTG POWER P
YD SwTG POWER F


REDUCEDD


'URriAEEn


- WATER FOR YARD LOC
LUBRICANTS FOR YARQ I Orf--


' OTAL-
FREIGHT
EXPENSES
( 3)


VARI*- VARIABLE-
ABLE I FRT. EXP.
1/ RATIO2/ C.3 X C.4
t4l (Si5


APPORTIOnN.
MEANT
FACTORS
I&\


---- -=---- -&A -XXX
- ~ a. ~ ii7 1 ____


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X XXX XXX -xxx XXX
xxx xxx L 2 X L 3 XXX *4.
xxx xxx xx xxx xxx xxx
xxx XXX L 2 X L 3 XXX X '
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SXXXL IXX XX-- 5 XX "----XX ---I----
LINI XY xx Y
____ XXLINt 1 XXX K

Sxxx xxx xxx xxx xxx
T..... CO.. XXX xxx
........ .. .... NE 12 ._ XXX xxX
TO COL 36 XXX xxx L
S- CQ 16. 0xx xxx .. 1
TL L 3 .. XXX XXX
-- -- T- O L_3 .. .XXX .- X)
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RODUCD v


T L0.36 .... .


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-.- ----- ------_| LJ AA LA__ A i.kAA bI 6
26 -3I87 QTHER SJ5UPPLIETFSYD IOO [ n -- O A ~ .Xtvy TOy 6
i 3e8 ENGI NHgUS X.PENSEwYD__ TO CDO 3 XXX X X
S 3g9 Y:ARD SUPPLgS EXPENSE C
:lL EjjpPIE TO C0L 36 XXX AnXX
7 OTAL L,111 13 To 26 X _. xx 27
DISTRIBUTION LINE 27 XXX xxx x_-x -XXX XXX it
9 374 WEIGHINGAINSP E DEM BUR __TO COL 8 XXX 1X 29
S 592 RAI N ENGINEMEN- 6 XXX XXX S
1 394 TRAIN FUEL 7/ 31
2 395 TRAIN POWER PRODUCED 2.-------
S396 TRAIN POWER PURS --- .---
34 397 wATER FOR TRAIN 1OCO 9/ 3 XXX
3S 396 LUBRICANTS TRAIN LOCO 10/ 3____
36 399 OTHER SUPPLIES u TR ~LOU -.----- -- --. _--
37 40 NGYmFHnUSp EXP TRAIN 10/ -
402 TRA!N SUPPLIES L FXP------T
,EATING t REFR..CARS T CL 32 xy 39
aA TRAILFRS.HEATING F. RTFGERATinN_ TO CDL a33A AXXX XX, .....
4_ _____ REMAINDER ACCT 402 _________ xXx 40
A 422 OTHER TOFC TRAILER EXPENSE TO COL 33A XXX XXX 4A
1 40o7 COMM SYSTEM OPERATION TD CE L 3 6 XJx ,XXXX 41
4 4084 PEIG U INTRO ER OPER _______XX XXX XX .X
45 404 SIG t INTERLOCKER OPER XXX XXX XX XX 3


I A0O


PRRCN6A~f DP~nYI!T~nN


Yvv


XXX


XXX


SEE SHEET 2.9 FOR TRANSPORTATION FOOTNOTES


LINE
NO


1 I


20 1


21 1 384

21 385
22 1 185 8


-- LI


I


D S --- -- __ __ I _


----
,-~.. -----L--~l~-l------ --


19 3B


-- -'


I I II llllll(ili I a


P C 1111I ?L 1 Il


1


YD SWITCHING FUEL


Yvw


vvu


I uVu


_SCHEDULE ... SHEET ...l..
SCHEDULE As SHEET 1.1


I








VARIABLE TRANSPORTATION EXPENSES
ACCTs 372 7T 405


TRAINwMILES


CREW
191


UTHER
(101


XXX


FLO 1TNG


STATION
CLERICAL
ODD C/L
(141


TOFC
CLERICAL
t151


INTRA-
TERMINAL
CLERICAL
1( 161


SCHEDULE Ai SHEET 1.2


INTER-
TERMINAL
CLERICAL
S17t


LI
NO


1 172 xxx xxx xxx xxx xxx XXX XXX 1xxx
373 BASE ___
2 YR..UNITS xx xxx xxx xxx
S UNIT COSTS xxx xxx XXX XXX
4 PLAT BASE XXX XXX XXX XXX_ XXX XXX xxx xxx xxx 4

6 OTHER BASE XXX X x __ ___
xx7 _xxX xx
S373 TOTAL X XXX XXX XXX XXX XXX XXX XXX XXX
9 373 PLAT XXX xxx xxx XXX xxx x xxx xxx x.
S 73 DTHER xxx xx X XX X XXX -
3X_ XXX XXX _________ _________--_
1373 XXX XX XXX xxx1
! xxx xxx xxx xxx ... ..12
Is 3XX5 xxx xx xx xx xxx x xxx xxx
_14 X7 XXX_ XXX xxx xxx 14


XXX


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S8 xxx xxx xxx xxx xxX xxx XXX 21
2 38 XX xx XX X Xx_ XX xxx xxx xxx XXX xxx 3
.L 387 XXX XXX XXX XXX XXX x __X XXX XXX

24 387 xxx xxx xxx xxx xxx xxx xxx xxx ;-_ xxx
2 374 XXX XXX XXXX XXX XXXX_ XXX XXXX XXXX 2

0 3.89 xxx XXX xxx xxx xxx xxx xx XXX xxx '
T7- xxx xxx xx xxx _--Xx ----- xxx---
S_ xXX XXX XXX


32 39 XXX XXX XXXX XXX XXX XXX XXX XXX 3
S 39 xxx xxx xx x xx xxx xxx xx x x xxx xxx 3
2o ,-x_ ....xx- x. .. I.... -xxx ... .- -___ ......._.._ x..... .. x-x ... xxx -;-'-xx-_.-_-_-
3 397x xx XX xxx Xx xxx XXX XXX XXXI 34
3 ____ x xxx xxx xXXX XXX xxx xx xx xxx 3





___X_______XXX XXX X XX X
S 397 XX XXX XXX XXX XXX XXX xxx XXX xxx 1
Sxx x xxx xxx xxx xxx xxx XXX 136




S-- 99 xxx xx xxx xx .xxxx --xxx xxx xxx -xxx _._32
37 40 xxx xxx .. xxx x xxx xxx xxx xxx 7_


43 40 XXX xxx XXX XXX XXX XXX x x xx xxx 3_
yx XXX XXX i
39A xxx xxx xxx xx xxx xxx x xxx xxx '
xxx I -- 4


S 407 xxx xx XX xxx xxx xxx I xxx xxx -X

4z 404 xxx xxx xxx X X X xxx xxx 4
SE E I 9FSH
EE SoEExx 9 O -T'x .... -xxx -O "-U xEx 12
XX tx- x xxx XX xx __


SEE SHEET 2.9 FOR TRANSPORTATION FOOT1IOTES SCHEDULE Ai SHEET 1.2


LINE
NO


ACCT.
NO,


WORK
EQUIPMENT
( 111


'77


17


17B


XXX


379


XXX


XXX I YYXXX


xxx xxx


XXX XXX


RUNNING
(12)


TERMINAL
(131







VARIABLE TRANSPORTATION EXPENSES
ACCT. 372 TO 405


LINE ACCT.
NO. NO,

1 372


2
3


373 BASE
P-..UNITS
UNIT CnrlTS


PLAT BASE I


STA CLEAR.
t SPECIAL
SERV, LCL
(18)


- xxx


VMFDIN F is SHFFT 1.1


CARLOAD
( 191


sTATInN


- ..


XXX


PLATFnRM


0 & 0
LCL
( nO


xxx


TRANSFER
LCL
(21)


xxx


STA EMPL
SPECIAL
SERV. CL
(221


TOFC TIE-
DDWN &
SPEC. SVC,
(231


SII


xxx


xxx


TRAIN sUPPLIES

RUNNING TERMINAL
(24) (25) __


xxx xxx


xxx


Sxxx


-xx xxx
xxx xxx
xxx XXX


5__ XXX ______ xxx x -
6 OTHER BASE XXX XXX __ XXX__ ... X XX XXX XXX XXX
xx xxx xxx __t_ xxx xxx xxx
B 373 TOTAL XXx xx x XXX XX XXX XXX XXX xxx xxx
_9 373 PLAT XXX XXX XXX XXX XXX XXX 9
10 373 OTHER xxx xxx xxx __xxx xxx Kxx 0
12 __ _---- -xx -- -
13 375 i -x- ixx -__ xx- xx xxx xxxx xx~ xxx Ex-
11377 xx xx xx xx x xxX x XXX
,4, I---- 37 -- x.xx.------.. ........ .. }4-
15 --T xxx XX xx
1 3 xxx xx x xxx xxx x XXX X xxx xxx xxx xxx xxx
17 379 XXX XXX TXXX XXX XX XXX xxx

is 387 xxx xxx xxx xxx xxx xxx xxx xxx xx
22' 3"8 x___X xxx XXXXX XXX ___XX X____
1 38 XXX x XXX X XXX XXX XXX XXX XXX XXX ......."
120 383 xxx xxx xxx xxx xxx xxx xxx xxx xxx
21 384 xxx xxx xx xxx xxx X xxx xxx xxxx xxx il
21 382 XXX XXX XXX XXX XXX XXX XXX XXX XXX
2 XXX XXX XXX XXX XXX XXX XXX XXX x__
24 387 XXX XXX X xx xxx xxx xxx Xxx xxx xxx 4
2t 384 xxx xxx xxx X xxx xxx xxx xxx xxx -
22 385 XXX XXX XXx XXX XXX XXX XXX XXX XX KX 2
26 389 xxx xxx xxx xxx xxx xxx xx xxx xxx 6

27 xxx xxx xxx 2_ ..
i28 xxx xxx xxx 28
237_ XXX XXXXXX XXX XXX -XXX XXX XXX XXX _________29
V4 374 xxx xxx xxx _. xxx xx xx. x xxx 9xx _
S30 392 xxx xxx xxx X XXX_ XXX xxx _xxx XXX
3. 39 XXX XXX xxx xxx xxx xxx XX X xxx 31
32 395 __ XXX XXX XX XXX XXX- XXX XXX XXX xxx 3
33 396 xxx xxx xxx : X-x Xxx- xxx x xxX xXX xxx 3"
-3.3 1. ..... X xx xx ~ X.. xxx ~xxx xxx XXX ...JX. .xx.... ... ------

3 4_9L0 XXX X. XX Xxx. .... x + .xxXX axx ; XXX 3XXX.7
37_ --0 .. ... xx ..... XXX XXX. XXX
39 j _____XXX XXX XKX XXX X____________39
X XX XX XXX X XXX __________39_
3_xx xxx xxx xxx xxx xxx xx x xxx X x
39 xxx xxx xxx xxx xxx xxx xxx xxx xxx 9__ _
40 xxx xxx xxx xxx xxx xxx xxx XXX
40A 422 x xxx xx, xx xxx Xxx .. x xxx. A
42 407 XXX XXX XX XXX XXX XXX XXX I XXX XXX_
42 408 XXX XxX XXX XXX XXX XXX Xxx XXX XXX __
40 a i_05xxx -- xxx xxx xxx xxx xxx xx xxx xx 43
SEE-- SHE 2X9FRTASOTAINFONTSSHEUEA HE .


LOSS &
DAMAGE
CARLOAD
... .__.
xxx


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NO

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a


SEE SHEET


2.9 FOR TRANSPORTATION FOOTNOTES


SCHEDULE Ai SHEET 1.3


- -


-,- -







VARIABLE TRANSPORTATION
ACCT. 372 TD 405


ACCT;
NO,

372
97! RAISE
YR..UNITS
UJNIT COSTS


LOSS C DAM,
CLAIMS C
ELER. LCL
I 9f \


ExPENSES


CARLOAD
CLAI''S
CLERICAL
I R1


TnFC
CLAIMS
CLERICAL
S7Q 1


INTRATERM.
CLAIMS
CLERICAL
1 301


INTEKTER M
CLAIMS
CLERICAL
til


REFRIG-
ERATION
t 2


CARS
INSPECTION
I 2


SCHEDULE As SI1FT 1.4


TDFC NC
TRLRS.
t F22 qll


(271 *(,I 3 4 m- r _--_--. ..J 3 .- l


S XXX

XXX
XXX
xxx
xxx


- --
I I


PLAT BASE


XXX


6 OTHER BASE XXX
7' XXX
8 373 TOTAL XXX
9 373 PLAT XXX
10 373 OTHER i XXX


373


373


XXX


S XXX


377
378


14 376 xx


XXX
XXX


XXX


LINE
NO,

1

2


xxx ~. xx -
XXX iXXX
y--v- xt--- -- -


xxx
XXX


S xxx
- XX
XXX
axxx


xxx
XXX
.XX


Xx

xx 7
XXx
i

r---XAX--


xxx xxx xxx I

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XXX XXX XXX
xxx -- xxx "-
x xx ...... X. xx xxx
XXX I X X XXX 4
xxx x I 1 Y *


XXX XXX XXX .. ...x. XX xx
XXX XX __ XX XXX ixX XXX
xX .x-..xxx
XXX xxx XXX xxx XX.X XXX

XXX XXX XXX XxX XXX XXX
xxx xxx XXX xx XX xxx
xxx : xxx xx xxx xxx xxx
xxx "-xxx ~ x .x..x~ x-xX -Xix ... x- Xx
xxx xxx xxx.. .. xxx I xxx
XXX __ XXX xxx XXX
xxx~ ~ .- : .. .. -] .. -4x- .... -- .. x ... I


XXX


XXX


X X


xxx


XXX


XXX


i- ----.- i


XXX


XXX
-XXX _____


XXX


i XXx


XXX
XXX


r 9


12


1I


15


T 379 xxx xxx xxx xxx xxx xxx x xxx xxx i
3805 XXX x-X x xx xxx Ixx xxx 17 ,

0 383 XXX XXX XXX XXX XXX XXX XXX XXX -
3B xxx xxx -XX x __ xx xi xxX' X i ,-iT
20 383 XXX XX XXX xxx xx XXX Xx KXX

2 6XXX XXX XXX X W XXX XXX XXX XXX 3 ___
20 383 xxx xxx xx xxX xxx xxx j xx xxx
2 384 xxxi xxx xxx I x x ... xxx xxx .. -"
e.sp xxx xxx xxx xx xxx xxx ___xxx xxx
2 386 xxx xxxx xxx x .xx.. xx.x xxx 3

l ..... H ..EXX xxxx .xxx XXX x.X .X.XX.... ~L ......Lx, _xx
26 389 xxx xxx XXX XXX XXX xxx xxx xxx 26. ;
27 xxx. Xx xxx xxx xxx xxx xxx 27"

0 392 XXX XXX -r- XXX XX XXX XXX xxX XXX XXx 21 Xxx
32 9 X. x- xx XXX.. --x XXX xxx XXX XXX ... XXX_ x _____xx2B "j
9 7 -i xxx xxx xxx xxx xxx xxx xxx xxx

2 395 xxx xxx xxx xxx xx xxx xxx _xxx -_ 26
.XX XX ...X xXX x .... x -........ "
2 397 xxx XXX XXX XXX xx xXX xxx XX
3 .. xxx xxx xxx xxx xxx xxx i xxx xxx _..
34 397 XXX XXX XXX XXX XXX XXX_ _
.39 ..... xxx XXX xxx XXX xxx xxx xxx xxx .3
_... 3XXX XX X X x ______XXX
_3 0 XX XXX XXX XXX XXX XXX Xxx __ XXX _i__ _-
3 9 .- .. xxx xx xxx xxx xxx xxx I xxx _
S_ 39x.2 xxx xxx xxx xxx .' .xx -xx xxx ...
3 _-._.-. x-L _._--__, x-XJ xxx xx _.... ...xxx xxx --

-_ O. _-. xxx_ xxx x__ xxx xx xxx xxx xxx _Z __--

v x xxx xxx xxx xxx xxx xxx xxx 2
I "'7L 4T xxx xxx XX XX- xx 'XX XXX
8) -U I J- x x X---- -




4 401 XXX XXX XXX XXX XXX XXX I XXX XXX 9A
4 S-E S04_E_ 2.9 FOR TRNSORATO FOTNTE SCEDL Axx SHETI


XXX ( XXX
XXX XXX
xxx xxx


l2


16


- --r -r-_ _


I


I


__II_


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x x -- x. -_ _. _.l I


~.. .= =


C- X"


SEE SHEET 2.9 FOR TRANSPORTATION FOOTNOTES


SCHEDULE As SHEET te4







VARIABLE TRANSPORTATION
ACCT. 372 TO 405


ACCT.
NO,


372


CAR-MILE
COSTS
I 314


XXX


EXPENSES


CAR-DAY
C3STS
(35)


XXX


--L ---


373 RARE
Yw.-UNITS


XXX


--- *TGNE
MINUTE
COSTS
(36)


xxX


- 4. 1


XXX


XXX


UNRELATED
TO STUDY
(37)


XXX


XXX


GENERAL
OVERHEAD
(38)


xxx


SCHEDULE As SHEE 1.5


NO

-


a UNIT CnSTS xxx xxX xxx xx .... x ---
SPLAT BAEXXX XXX X XXX XXX ,,
B xxx xxx xxx xxx xxx -
5 ______..___ XXX. XXX.. XXX XXX "XXX --- -'-- '-5
6 THEa BASE XXX XXX X x XX xx ...
SXxx XXX XXX XXX xxx
s3733 TnOt. xxx xxx xxx xxx xxx -

o 3 73 bT L XXX_ _xx XXX xxx XXX Xxx XX
12 3PA xxx xxx xxx xxx xxx
13 375 XXX XXX XXX __xx
2 37 xxx xxx xxx x xx-


17 379 XX XXX XXX XXX ________
1 380 xxx XXX ___- XXX XxX
3 382 xx XXX xxx xxx 1_ _______
3 xxx xxx x xxx ------.............
21 384 XXX xxx XXX XX
+ 382 xxx xxx xxx xxx
23 386 XXX XXX Xx XXX XXX ______ -
23 387 xxx xxx ....xxx xxx.
2L 389 XXX XXX X XXX I
2 38 XXX XXX x,. x .....
----- 392 --------------'~-xxx------------------i
3L 39 Xxx xXX XXX XXX _
2 396X_ X___XXX_ __...__....XX .__. _" t

3 Xxx ... ..... .19 "XX .xx
i. 98 XXX XXX XXX _


..6 39X ____ X ..-. ---.- -- .-. -
31 394 xx xxx xxx _xxx xxx ... -
.33 397 XXX XXX XxX Xxx



35 398 xxx xxx : xxx xxx I 30

A ____3__ x xxx -xxx xxx .3___. .


-- ---XXX .XXX X X__XXX XXX __- -
I9 X XXX -' XXX XXX. t 5
401. xx, x-


__x _xx_ _x x x x ,_ A
-39Ao Xxx xx x xxx xxx
40 x XXX XXX xXX -X. A f


.. 5 2_4 :: ... x -..: xxx -. .. xxx _. xx .. .- -.
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ACCT. 372 TO 405


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2;9 FOR TRANSPORTATION FOOTNOTES


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ACCT. 372 TO 405


CWpnEnI F An swCm 1I


APPORTION F N G F M U T F 5 T *
LINE ACCT MENT RLAD TRAIN I'iTRA INTER FRT kOUSE FRT. HOUSE INTER- INTERCINTRA LI
NO, NO, OF COL 36 T., INDUSTRY TEKI'INALS TERMINALS 0 & J LCL TRNSFR LCL CHANGE TRAIN NO
(50) (51) (52) (53) (54) (55) (56) (57)
S 372 XXX XXX XXX XXX XXX XXX XXX XXX
373 RE_
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I 373 TOTAL XXX XXX XXx X xxX Xxx XXX XXX _
S373 PLAT xxx XxX xxX Xxx xxx xxx x xxx xx
R-73 XXX x XXX x xx XXX XXX xxx XXX 0

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S373 OTwER XXX XXX XXX XXX XXX XXX XXX XXX ----- .
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26 389 PORM 1 L76 __ 2
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350 _39 FORM 1 ..76 _

32 395 FORM 1 L76
33 396 FORM 1 L76 3_
34 397 FORM I L76 ;_
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398 E!RM I L76
36 399 FORM 1 L76 36
37 400 FORM 1 L76 38X
38 40 FORM I L76
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4A 422 xxx xxx xxx 'Y xxo 1 4...40A

42 408 xxx xxx xxx xxx xxx x xxx xxx xxx 1
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SEE SHEET


2.9 FOR TRANSPORTATION FOOTNOTES


3LMCUULL 4 0 F9 C 6








VARIABLE TRANSPORTATION EXPENSES
ACCT. 406 TO 452
SCHEDULE At SHEET lot
TOTAL VARI- VARIABLE APPORTION. GROS5 .Coo1 LI
LINE ACCT. ACCOUNT TITLE FREIGHT ABLE FRT. EXP. MENT TON UNIT NOe
NO ND. EXPENSES 1/ RATID2/ C.3 X C,4 FACTORS MILES MILES
(1) (2) (3) (4) (5) (6) (7) (8)
45 406 nRAwBRIDGE OPERATION XXX X XXX XXX XXX 4
46 415 CLEARING WRECKS XXX XXX XXX XXX XXX 46i
47 TOTAL, LINES 43 TO 46 __3/ XXX XXX 4
48 TOTAL, LINES 1,2729w42 47 __XXX XXX __
9 %I TR UTi ju OF LIE 48 XXX XXX XXX
So 371 SUPERINTENDENCE LINE 49 _
51 390 C 391 OPERATING JT VD & TERM LINE 28 XXX xx 5K
52 409 FMPL H w BENEF & PAYROLL TAXES XX XX XXx xx X 1
53 410 STATIONERY PRINTING XXX XXX XXX KXX XXX I
4 411 nlTHE EXPE'I.ES xxx XXX XXK XXX XX
55 414 INSURANCE XXX XXX XXX XXX XXX _
56 420 INJURIES TO PERSONS _XXX xXX XXX XXX aX.K .
57 TOTAL, LINES 52 TO 56 LINE 9 __
58 41.2 413 P ER JOINT TRACKS & FACILITIES To COL 10 XXX xxx
59 416 DAMAGE TO PROPERTY 13/ XXX XXX. 5
0 417 DAMAGE TO LIVESTOCK T CD XXX X
61 TOTAL, LINES a850s51i57 TO 60 XXX XXX ...
452 BASE FOR DISTRIBUTING A/C 452
62 VRe-UNITS CURRENT YR'S SVC. UNITS 14/ XXX X XXX XX XXX XXXK XX 6
63 UNIT CnST YR-- UNIT COSTS(APP A TABLE III) XXX XXX XXX XXX XXX XXX 6
S LINE 63 TIES WAGE IDEX 15/ XXX X XXX XX XXX X XX XX 54
65 CURRENT YEAR'S COST 4/ XXX XXX L 62 X L 64 XXXXXX 6
66 % DISTRIBUTION OF LINE 65 XXX XXX XXXX XXX XXX 6
67 452 CURRENT YEAR'S VARIABLE CA- .. ..-_ LNE -66b XXX _XXX _7"
68 452 TOTAL ACCOUNT 452 __xxx xxx xxx xxx xxx
69 452 GENERAL ACCOUNTS OTHER 16/ TO CO B XXX XXX 6
70_____ TOTAL ACrTS 373 42 L. 11 -- X xxx ___________ 6 xxx xxx
71 ____ DISTRIBUTION OF LINE 70 XXX XX X___ XXX XXXXX 71
72 DISTRIBUTION OF LINE 70 EXCEPT XXX XXX XXX XXX XXX 72
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VARIABLE TRANSPORTATION EXPENSES
ACCT. 406 TO 452


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ACCT.
NO,

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(10)
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46 415 xxx xxx x xx I XX .x -- xx--- xxx xxx xxx
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31 390 & 391 XXX xxx xxx xxx
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52 410 XXX XXX XXX XXX XXX XXX XXX____ XXX XX
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ACCT. 406 TO 452
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1261


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ACCT. 4C6 TD 452


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63 UNIT CnST XXX XXX XXX 63
S64 x____________ xXX 4 XXX 64
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68 452 X x XX XXX XXXxx XX xx j, 68
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ACCT, 406 TO 452


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62 VYR-UNT T XXX XXX XXX x xxx 2 _.X..-62
6 UNIT CST XXX XXX XXX X -XX 2......... ___
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SEE SHEET 2.9 FOR TRANSPORTATION FOOTNOTES


SCHEDULE A SHEET 2_.
SCHEDULE ~A SHEET 2.!


LINE
NO.

- s -


EXPENSES


( 3 ) I.


-~-~-






VARIABLE TRANSPORTATION EXPENSES
ACCT. 406 TO 452
SCHEDULE A, SHEET Z.6
APPORTION- CAR ONERSHIP COSTS REVENUE RUNNING AND ALL SWITCHING SCHEDULE A S
LINE ACCT. MENT TOTAL APPORTION. ROAD TRAIN INTRA INTER FRT HOUSE LI
NO NO, C34 C C35 RUNNING SWITCHING MENT C.41 TO I'QoUSTRY TERMINALS TERMINALS 0 & D LCL NO
(39) (40) (41) (42) (43) (44) (45) (46)
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46 415 XXX XXX XXX Xxx xxx XX XXX XXX 46
4 ____XX Xx XXX__ XXX xXX XXX x_ __ B
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52 409 xxx xxx Xxx X xxx xxx xxx XX XX _
53 410 xxx xxx xxx xxx xxx xxx xxx xxx s
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63 UNIT CrST xxx XXX xxx xx xx XXX x XXX _XX _
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67 452 XxXXXX XXX XXX. X x XXX XXX 69
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V9 s xxx xxx xxx xxx xxx xxx xxx xxx 69
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72 xxx xxx xxx xxx xxx xxx xxx xxx 7

73 xxx xxx xxx xxx xxx xxx xxx xxx 73
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sn SHEET 2.9 FOR TRANSPORUTIO s








VARIABLE TRANSPORTATION
ACCT, 406 TD 452


CAR OWNERSHIP


FRT, HOUSE
TRNSFR LCL
(47)
XXX


COSTS REVENUE RUNNING & ALL SWITCHING


INTER-
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54 411 XXX xxx XXX .
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58 412 6 413! XXX XXX XXX
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62 YR-5uNITS xxx xxx xxx 62
63 UXT Cn? XXX XXXX 65


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67 452 xxx xxx xxx
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ACCT.
NO.


406


XXX


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415


371
390 t


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SEF SHFET 2.9 FOR TRANSPORTATION FOOTNOTES






VARIABLE TRANSPORTATION EXPENSES
ACCT, 406 TO 452


I ,


APPORTION-
MENT
OF COL 36
(50)


AAA
__ xxx _
FORM 1 L76


F N I E M I UTE u TS _*. *-. E*-DA1 EE 8
RiAD TRAIN INTRA I INTER FRT HOUSE FRT, HOUSE INTER. INTERCINTRA LI
T:.i INDUSTRY TERMINALS TERMINALS 0 C 0 LCL TRNSFR LCL CHANGE TRAIN NO
(51) (52) (53) (54) (55) (56) (57)


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56 420 xxx xxx xxx xxx xxxx xxx x x xxx .......


S217 xxx xxx xxx ..-.xxx xxx xxx xxx xxx o ... i
7._ ____________,'XXX_-__.____ ___ ________ ________ ________________________ 61
S-42 BASE-- ---- -
62 YR2 UN4TS xxx xxx xxx xxx xXX xx X xxx XX ___ 62
____ UNcs7t Xxxx xxx xxx x xxx --- xxx xx _
6 xx_________ XX XXX XXX Xxx XXX XXX XXX XXX '
99 46 FORM 76





6 _____ XXX XXX XXX XXX XXX XXX XXX XXX _____
66 41 xxx xxx xxx xx xxx xxx xxx 1xxx
66 45x xAx x xx xx6




6i S --- ... xxx xxx xxx x-- xxx xxx xxx xxx 62 .
6 ___g2_ XXX XXX 1XXX XXX ____ X___~__ XXX_____ XXX _XXX_______ 6__
6L 452 xxx xxx xxx xxx xxx xxx xx xxx x6

6 452 xxx xxx xxx XXX xxx xxx xxx XXX 6
S 45____ xxx xxx xxx xxx xxx xxx xxx ___ TO .

92 xx I Ix
72 xxx xxx xxx xxx xxx x x Xx


XXX


w___ -


LINE
NO.


ACCT
NO,


l-. I A Lu I


o4f


46
47


415


RB


49


-w-r -r-- ----


In


a7 1


)ULE A SHEET 2,B


E ES SHE ET 2.9 POR TRANSPORTATION FDDTNOTE5


7


X


__ XX


-~-'1- -----~--- -- ---~ ~ -1 --- ----r --------------~--------


V Vv


SCHEI







FOOTNOTES
1/ COL. 3 FROM AR SCH. 320s COL, E.


SCHEDULE A


SHEETl. 9


Z/ COL, 4 FROM APPX. Bs TABLE Is COL. 3, APPLICABLE LINE.


3/ COL, 10 PROM FORM lISH. 1.1s L. sI C. 3
COLS. 14 & 22 FROM LINE 3, CUL. 3 DF TABLE
COLS. 15 C 23 FROM SCH. B, SH. 1.10s1/
COL. 16 PROM FORM 1s SH. 2.2A L. 41i C. 9
COL. 17 FROM FORM 1, SH, 2.2p L. 421 C. 9
COLS. 18j 20 C 21 FROM FORM 1s SH. 2.2, L.
COL, 19 FROM LINE 6p COL. 3 OF TABLE BELOw


BELOW


43, C. 7


LINE ITEM SOURCE AMOUNT
NO. (1) (2) (3)
I TOTAL CARLOADS SWITCHEDj ORIGIN & TERMINATION FORM I, SH. 2,2a L.40; COL. 7
NUMBER OF TOFC SHIPMENTS WORK TAB E Is Le 6 COL. 7 "
ANNUAL CARLOADS LESS TOFC SHIPMENTS LNE I-L E -
SANNUAL TONS CARLOAD FREIGHTj ORIGIN & TERMINATION FORM La SH. 2.2 L,39' COL. 7
0 RATIO OF CL TONS PLATtORMED I0 CL T0N QRIG & TEKM APPX A, TABLE II L. 3
6 ANNUAL TONS CARLOAD FREIGHT PLATFORMED LINE 4 X LINE 5

4/ (TO LINES 4, 6 E 65) CROSS ADD FnR COL. 3 TOTAL
5/ (To LINES 9 C 10) APPORTION LINE Ba COL, 3 TO LINES 9 10 ON THE BASIS OF PERCENT IN LINES 1C2,COL. 4 OF TABLE BELOW

LINE ITEM SOURCE AMO'.NT PERCENT
NO. (1) (2) (3) (4)
1 PIATF. Aa-F &..1-..J..LJ.1 i _........ .-
2 OTHER BASE SCH. A. SH. 1.1. L. 6A C.3
3 TOTAL ILINE 1 LINE 2 100,00000

6/ (TO LINES 30 C 38) APPr]RTIDE COL. 5 EXPE'iSFS TO COLS, 9 & 36 ON THE MASIS PCTS. IN L.3 & 2 RESPECTIVELY IN COL.4 OF TABLE BELOW

LINE ITEM SOURCE AMOUNT PERCENT
NO (i) (2) (3) (4)

1. TRAINr' SWITCHING HOURS FORM 1. SH. 5.3 14/ i. 1S .3 __
--2 TRAIN SWITCHING MILES LIrF 1 X ____
4 TOTAL TRAIN MILFS LIRM N. H. .I L.- 3 ___
4 1 TnTAL MILES LINE 2 LINE 3 _____ _____ 100.000









FOOTNOTES SCHEDULE A SHEET2.10
7/ (TO LINE 31) APPORTION CrlL. 5 EXPE" SES TO COLS. 7, 8 L 36 ON THE BASIS OF PCTS. IN L.B, 9 6s COL. 4 RESPECTIVELY FROM TABLE
RELOw. PERCENT IN CDL. 5 ARF FOR USE IN MAINT. OF WAY STRUCTURES, ACCT. 233, FUEL STATIONS
S.... ". .. .. ...- --r---- -- .. .1- --


SOURCE
(2)


~CH.l Ai SW. 1.I 31.. C. 3


J I I'JII I LA F rIJr' E IL-- t I a -. ---- b W a .


LAM ~(ifl ~1[)5MLLj* 9iNJ La D


7 F9O AR 11 1 Vl r-l 1 O CUK 3 rg a n LL 9 M0+ L ,9 03
Il~u f F_ 77 i


AMOUNT
(3)


PERCENT
(4)


PERCENT
(5)


I -1------- -


1 R,, SWITCH" U-.IT ILE ISL FR. .. L. .r I
4 DIESEL FUEL COST PER YAR UNIT MILE E LINE 2/LINE 3__ __-
! I TRAIj SwILc.! -NI MI LES.DBiESL-FR FORM-WL C. _____-
6 DIESEL FUEL EXP-TRA N SWIT H-F T LINE 4 X LiNE 5
7 DIESEL FUEL ELXP.RljNNjINGFREIGiT LIN 1 LIN -_E 6__
GRO G *SS Tt; MITLE PORT_= I LINE 7 x % **--
9 1 LOCOMTIVE UNIT MILE PRTION___ LINE 7 X_%** -------- --------------- -


TOTAL FUEL EXPENSE-FREIGHT


_I


. A H 1.1j .l 19.
LINE 1 LINE 10


100,000


8/ (TD LINES 32 E 33) APPURTION COL. 5 EXPENSES TO COLS. 7, 8 36 ON THE BASIS OF PCTS, IN LINES 10* 11 & 8* COL. 4 RESPECTIVELY
FROM TABLE BELOk. PCTS. IN COL. 5 ARE FOR USE IN MAINT. OF WAY ACCTS, 253 & 257.

LINE ITEM SOURCE AMOUNT PERCENT PERCENT
NO, (1) (2) (3) (4) (3)

I1 TRAIN PCwFR PRnDUCED, ACCT. 395 SCH. A, SH. 1.1, L. 32. Ci 5 ---
2 TRAIN PDlfR PURCHASED ACCT. 396 SCH. A0 SH. 1.1j L. 33. C. 5
3 TRAIN POWER TOTAL _LINE I + LINE 2 ..._100-002.
4 YARD SWTG POWER, PRODUCED t PURCHASED, SCH, A SH + L, 20 21 C.5 __ ..____
ACCTS, 383 E 384 *
5 YA D SWITCH UNIT MILESWOTHER FORN -1 5H. 7-1 L. 91, C. 3___ ------
6. COST PER YARD UNIT MILE-OTHER LINE 4 / LINE 5 -
7 TRAIN, SWITCH UNIT ILES-THER FORM, SH. FORM L H. j13-
8 OTHER LOCO POWER EXP TR SWITCH PORTION LINE 6 X LINE 7
9 PTHER L0C0 POWFR EXP RUNNING PnRTInN LINE 3 LINE 8 -
10 GROSS TOri MILE PORTION LINE 9 X ** _
S LnEnMnTTVF UNIT ML PnRTnN LINE 9 X **
12 TOTAL POWER PRODUCED & PURCHASED LINE 3 + LINE 4 100,000

*NUTE-WHERE THERE IS N0 ENTRY TO YARD ACCTS. 383 & 384 APPORTION COL. 5 EXPENSES TO COLS. 71 B & 36 ON THE PCTS, FROM
LINES (4), (5); & (1) CUL. 4 RESPECTIVELY OF TABLE BELOr

LINE ITEM SOURCE AMOUNT PERCENT
ND, (1) (2) (3) (4)

(1) TRAIN SWITCH UrJiT MILF-nTHFR FnRM I. SH. 4.1. L. B F.
(3) LOC 1 UNIT MILES*OTHER FnRM 1l SH. .1+ L. R, C. 43.1 L_ -_
(3) TOTAL SWITcH MILES-OTHER LINE (1) LINE (+ _--lO--
I&) rRnqS TnN MILC PrRTION LINF ?)_ X -
(53 LOCOMOTIVE UNIT MILE PORTION LINE (2) X % **


LINE
NO.


1 I .-


ITEM
( 1 )


YV9YAI VADn eliel cVD FI;PT F IJAF


I n


11


TOI9AI V~anI CIIEI FDFMN~rPcF TrA4T


--J I


. I-I I nV ... -M -0 r I --CH 0 l 1>-II-- -- ---


I


c .. ncrlCr-FDCI~U~


- i I i ". ~"


ihi ur ~~-n ~~ -roriunr~


m







FOOTNOTES
9/ (TO LINE 34) ASSIGN EXPENSES TO COLS, 7 AND 36 FROM LINES 6 & 5 RESPECTIVELY OF TABLE BELOW


SCHEDULE A


S 1111Y.I2L


R IN WATER EXPENSE RU G


LIJE I LINE 5


10/ (To LINES 35, 36 C 37) APPORTION LINES 35 36, COL. 5 EXPENSES TO CLL. 7, 8 & 36 ON THE BASIS OF THE PERCENT ON LINES 4- 5 &1
COL, 4 RESPECTIVELY FROM TABLE BELO'. APPORTION LINE 37, COL. 5 EXPENSES TO COLS. T7 B t 36 ON THE BASIS
OF THE PERCENT ON LINES 6b 7 & I COL. 4 RESPECTIVELY FROM TABLE PELOW.
T ---


LINE
NO.


ITEM
(1)


SOURCE
(2)


AMOUNT
(3)


PERCENT
(4)


I TOTAL TRAIN SWITCH MILESuFREIGHT FORM 1, SH. 4.1, L. 899 C. 3
TOTAL .LOCOMOTIVE UNIT MILES-ROAD.FRT 3I ________I__I__
3 OAL LO DCOMOTIVE UNIT MILES-FRT p 1~ LLJ.. .__ ____
4 ACCTS. 398 & 399RUNNING GROSS TON MILE INE CL. 4 X ** -
S T r.99-RUNN 3N"-I.. ?L.MFrI .c4T-_ 2 0 (I. ILT;M T *
6 ACCT. 400RUNNINGrGRnSS TnN MTF PnRTTn.L L *...
7 ACCT, 400.RUNNING.LOCO UNIT MILE PORTION LINE 2 COL, L x %

II/ (TO LINE 40) ASSIGN EXPENSES TO COLS. 10, 24 & 25 FROM LINES 2, 4 & 5 RESPECTIVELY OF TABLE BELOWI

CINE ITEM SOURCE AMOUNT
NO. (i) (2) (3)

1 BREMAINDER OF ACCT. n40? .____.AJ. c.-L....- A -,5- .-----
2 1.. TRAIN ILE ExP O/T CRE W IINE 1 x Al _____
3 REMAINING TRAIN SUPPLIES EXP LINE 1 X X A/
4. 1 RUNNING XF PEN PDRTDI _ItE _x_ s_..--_...--.-',


TERMINAL EXPENSE PORTION


X *


A. PERCENT BASED ON ANALYSIS OF 13 LARGE CLASS I RRS. FOR 1965 G 1966.

*. SEE APPX, B, TABLE III, LINES 3 & 4.

1Z/ (TO LINE 42) ASSIGN COL* 5 EXPENSES TO COL. 12 WHEN THE SERVICES IN WHICHH THE FLOATING EQUIPMENT IS USED IS THE EQUIVALENT OF
RUNNING OPERATIONS. ASSIGN TO COL, 13 ALL OTHER EXPENSES. SEE WORK TABLE 5.


LINE ITEM SOURCE AMOUNT
NO, (1) (21 (3)

j TOTAL TRAIN WATER EXPWFRT ACCT 397 SCH A_ SHM 19.1 L, 3_4 C, 5
2 TOTAL TRAIN HOURs-FRT FFRM 1, SH, 1.1. L. 2. r. 3I
3 TRAIN SWTG HOURS.FRT FORM 1j SH,5t3 14/1 L1.l1_3 -
4 RAT n OF TRAIN SWITCH HRS To TR HRS. LINE 3 / LINE 2 ...
5 TRAN WITCH WATER EXPENSE LI~E__ X lNE -4
A 9F A


LINE 3 X







FOOTNOTES SCHEDULE A SHEET2.12
13/ (TO LINES 47 & 59) APPORTION COL. 5 TO COLS. 10 & 36 ON THE BASIS OF PERCENT IN LINES 1 t 2 COL. 4 RESP. OF TABLE BELOW


- I 1 `----~-U-u


ITEM
(1)


SOURCE


I -


TRAtN MILES-RUNNING


FORM 1s Sy 1.1s k. 1s C 3


- M --N ..-. 1 --


2 TOTAL SWITCH MILES
5


FORM la SW, 5.3s 14/ L.3, C,3
V M UL


I-- Y -----~ac --- -.-.


TOTAL MILES


LINE 1 + LINE 2


** PERCENTAGES ARE BASED ON CORRELATION STUDIES CONDUCTED BY THE SECTION OF COST FINDING OF DATA REPORTED IN THE
ANNUAL REPORTS OF ALL US CLASS I LINE HAUL CARRIERS FOR THE YEAR 1965.


14/ (TO LINE 62)






15/ (TO LINE 64)


COL. 14 FROM SCH. A, SH, 2.9, LINE 3 OF TABLE TO 3/.
COLS. 16 & 30 FROM FORM Is SH. 2.2o LINE 41, COL. 9.
COLS. 17 & 31 FROM FORM 1s SH. 2.2, LINE 421 COL. 9.
COLS. 18 & 27 FROM FORM 1I SH. 2,2a LINE 43; COL. 7.
COL. 28 FROM FORM 1, SH. 2.2, L.39p C.7 WORK TABLE 1, L. Il* C. 7
COL. 29 FROM WORK TABLE 1s LINE 11I C.7
COL. 15 FROM SCH. B, SH. 1.10, 1/
LINE 631 COLS. 14 THRU 18 & 27 THRU 31 X WAGE INDEX FROM WORK TABLE 8.


16/ (TO LINE 69) COL. 3 FROM SCH. As SH. 2.1Z LINE 68 LINE 67 COL. 3.


LINE
NO.


M D N


AMOUNT
(3)


4l --


f- I ~aa.aaD I


PERCENT
(4)






VAPIABLE MAINTENANCE OF EQUIPMENT EXPENSES
ACCT. 308 To 331 (58)


74 308 STEA


ACCOUNT TITLE

(2)


M LOCO REPAIRSVARD
IM TLrn RPATR5.RnAn


TOTAL
FREIGHT
EXPENSES
(3)


VARI-
ABLE
RATI02/
(4)


VARIABLE
FRT. EXP.
C.3 X C.4
(5)


APPORTION"
MENT
FACTORS
(6)
TO COL 36
7/


SCHEDULE Aj SHE T lot
GROSS LOCO LI,
TON UNIT NOD
MILES MILES
TX I) ( 8)
XXX XXX 74


76 311 OTHER LOCO REPAIRSYARD ___O COL 36 _XXX
77 311 OTHER LOCO REPAIRSROAD 7/ T-.
78 TOTAL 74 Tr] 77 _XX XXX ..- -
79 % DISTRIBUTION OF LINE 78 XXX X XXX X.
80 314 -TF- ~ CARS-REPAIRS ____ XXX XXX XXX XXX ___ ....
81 314_ RENTED ILEAGE RASIS 3/ TD_ COL 33 .XXX XX 8..
82 314 MILEA E PORTION 3/ ___7 _____ __ ____xK-- x.
83 314 TIME PO TION 3/ 9/ XXX
-- 323 FLOATING EQUIP-REPAIRS __ __10/ XXX XX
85 326 wORK EQUTPvREPAIRS .x_ TO .. 11-------..-I-xx...xx ---
86 328 MISC EQUIP.REPAIRS TO COL _38 XXX ...T.3 XXX L..
86A 318 HIWAY REVENUE EQUIP. REPAIRS TO COL 33A XX xL
87 TOTAL 78081 TO 86A XXX XXX ... -
88 DISTRIBUTION OF LINE 87 XXX xx XXXX X.... X.....
89 DISTR LINE 87 EXCL COL 33 xX__ XXX XX X x ... .. .
'n90 331(51) STEAM LOCO-YARD 1 3 .....6 -XXX .- -n
91 331(51) STEAM LOCO-RDAD .---XXX ... .9 .
92 33152) rTHER LOCO-YARD Tn COL 36 XXX XXX
9333 () THER LOCRA -- __... .- ...11-- -.-- xx-- -
94 331(53) FRT TR CARS-MILEAGE 4/ / xX ___ -__ __ 8
95 331(53) FRT TR CARS-TIME 4/ 9 __ .x-x- 9L
95A 331(55) HIWAV REVENUE EQUIPMENT T Tn COL 33A 9AX --&A I
96 331(56) FLOATING EQUIP ___/ XX x-- 1 ....-
97 331(57) ORK EQUIP. TO COL 11 XX ...-- ..- 97
98 331(58) MISCL EQUIP To____ COL 38 X&X --.- X. .- .
199 330(51) STEAM LOCO-VARD 5/ TO COL 36 X~ XKX... 99
100 330(51) STEAM LOCODROAD 5/ 11/ xxx _-1 _
10.1 330- 52) OTHER LOCO.YARD 5/ _TO COL 36 xX- ---X ")(-
102 330(52) OTHER LOCO-ROAD 5/ --- 11/ S- -
603 330(53) PRT TR CARS-MILEAGE 5/ ... .. xxx _X
104 330(53) FRT TR CARS-TIME 5/ -
~S- 330(56) FLOATING EQUIPMENT ____xx_.
r 6 3307) WORK EQUIPMENT T-- g-
107 330(58-77) MISC EQUIPMENT __________ __O L 38 xx
l10- STEAM LOCO-vARD 6/ ________To COL 36 XX
___9. STEAM LOCO.ROAD 6/ ./ X---
.i.. f. .. .. n R6 c h A h XX_


1 1w0 II L '. f -- 1r-


I ______ DTHPK LULU-KUAU/ 06_ 1 .--_
[i 2 I IFRT TR CARS-mILEAGE 6/ | --..


': 19 I _RT TR CaR3"1rf'I O\I I i o f-1------


FLOATTYN. FBQIP Al


1.flt I A F f lnIf FAl


3 I 4 I 'a -T


MISC EoulP 6


SEE SHEET 4.9 FOR MAINTENANCE OF EQUIPMENT FOOTNOTES


L=


.XJ Y~ L
VJAL.


XXX _XXX. .. -.

..SCHEDULE .. ... SHEET 31
SCHEDULE Am SHEET 3,1


LINE
NO


ACCT.
ND,
(1)


4qa


I q g


i 11


.1i Is Id c 11 .i


, 7u GUL.A_.?


.IV 3 1
Tm f'nl I I


-L-~---~-- I-- -,--


l


( I )


1 116-


^


IU L I x
III XXX -


R EHTD OC 0 Y A R D 6 /


1 i i n


i llr nn n dlPE Ilpi.r


nl


w lg


l i i n m a a






VARIABLE MAINTENANCE OF EQUIPMENT EXPENSES
ACCT, 308 TO 331 (58)


TRAIN.-MILES


CRE


OTHER


WORK
EQUIPMFMT
.q 1


FLOATING

RUNNING TERMINAL
t 'A2


STATION
CLERICAL
O&D C/L
I \1


TOPC
CLERICAL
f I


INTRA.
TERMINAL
CLERICAL
r 16 1


....- SCHEDULE AJ SHET .
INTER-
TERMINAL LI
CLERICAL NO
I1TI


0o xxx xxx xxx xxX xxx xxx xxx xxx xxx
5 -308 xxx xxx xx x xx XXX XXx xxx xxx xxx 75
-r6- 311 xxT xxx xxx -------XY- x xxx xxx xXxxx 6
-311-- --~ xxx-- --xxx- xxx xxx xxx xxx xxx xxx xxx 7
S1x xxx xxx x rx xxxxx xxx xxx xxx
_- 7 xx xx-x xx xxx xxx xxx xxx xxx xxx xxx 79
so 314 xxx xxx xxx xxx xxx xxx xxx xxx xJxx
Sxxxxx xxx xxx xxx xx XXX XXX XXX si
8 314 xxx xxx xxx xxxx xxx xxx xxx xxx 8o
83 324 XXX XXX xxx XXX Xxx XXX XXX XXX XXX
-"--- 2X XXXX XXX XXX XXX XXX XXX 64
a8 326 xxx xxx xxx xxx xxx xxx xxx xxx BA
- 86 328 xxx xxx xxx xxx .xxx xxx xxx xxx xxx ---g
3Z6 XXX XXX xxxXX XXX XXX xxX XXX
328 XXX XXX XXX XXX XXX XXX XXX XXX XXX
86A 318 xxx xxx xxx xxx xxx xxx xxx xxx xxx I
_t xxx_ xxx X XXX xxx XXX It-
__ XXX- X XXX XXX _XX____ XX__ __ X
-9 3-1 5- xxx xxx x XXX xxx xxx xxx 9XX
S 331(51) XXX XXXxxx xxx XXX XXX XXX XXX XXx --
9A 331(5) xxx xxx xxx xxx xxx xxx xxx xxx xxx 9
-9 331(53) xxx xxx xxx xxx xxx xxx XXX xxx XXx 92

-9tI 331({3 XXX XXX XXX XXX XXX XXX XXX XXX XX- 91_
93 33 I 5) XXX xxx xxx xxx xxx -XXXX XXX X --9
97 331(5) XXX XXX xx __ XX XXX XXX XXX x
9 3(tT) xxx X xxx xxx xxx xxx xxx xxxxx XX
95- 330(51) XXX XXX XXX XXX XXX XXX XXX XXX XX

95 331t(i) xxx xxx xxx xxx xxx xxx xx_-xxx A
9- 33o(3i) xxx xxx xxx xxx xxx xxx xxx xxx -xx 9

--0 -33013 xx- XXX .XXX XXX XXX XXX XXX xx xxx xxx --
o 33( -- ) xxx xxx xxx xxx xxx xxx xxx xxx xxx Jo
-T -3o5 o-xxx xxx xxx xxx xxx xxx xxx xxx xxx 1"01
o0T 33052) xxx xxx xxx xxx xxx xxx xxx -xx _---_-.J-


33~ Q( XXXX XX XX XXX XXX XXX -- XX-
l0 330(53) XXXXX xXX x. ..x, x.x xxx xxx. XX





a -53x xxx X xxx xxx xxx xxx xxx xxx xxx
Sxxx xxx xxx xxxxx _.... XXX XXX. XXX XXX
0 x- -xxx 330(36-xx xx--""z-z xxx xxx __ 3 _x-_


6 xx5305 __ xX XT xxxx xxx xxx XX


107 30(58 ) XXX XXX XXX --- _-- _________XXX laxm._ ----
108 xxx xxx xxx xxx xxx xxx xxx x -x ...--xx 108




IXXX XXX x xxx I xxX XXX I XX XXX XXx
... ... pu3 n,,I U A s i T 3.2


SEE SHEET 4.9 FOR MAINTENANCE OF EQUIPMENT FOOTNOTES


LINE
NO


ACCT.
NO.


w~ry cr ~





VARIABLE MAINTENANCE OF
ACCT. 308 TO 331 (58)


EQUIPMENT EXPENSES


__________ ____________________.______________________________________SCHEDULE As SHF T s3.
STA CLEAR. STATION PLATFORM STA EMPL TOFC TIE- TRAIN SUPPLIES LOSS &
LINE ACCT. t SPECIAL 0 C D 0 & D TRANSFER SPECIAL DOWN C DAMAGE LI
NO, NO. SERV, LCL CARLOAD LCL LCL SERV, CL SPEC. SVC. RUNNING TERMINAL CARLOAD NO
(18) (19) (20) (21) (22) (23) (24) t( S) t(2
74 308 XXX XXX xXX XXX XXX XXX XXX XXX XXX 74
73 308 XXX xxX xxx xxx xxx xxx xxx xxx
S 311 XXX XXX XXXXX XXX XXX XXX XXX XXX
7 31XX xxx xxx xxx xxx xxx xx xx XXX Xx X X
8 xxx xxx xxx xxx xxx xxx xxx xxx XXX 7
so 34 xxx xxx xxx xxx xxx xxx xxx xxx xxx
80 314 xxx x xxx xxx xxx xxx xxx xxxxx xxx xx
o8 314 XXX xxx xxx xxx xxx xxx xxx xxx XXX
S 314 xxx xxx X X xxx XXX xxx xxx XXX
84 323 Xxx xxx xxx xx xxx xxx X XXX XX XXxx
A 312 XXX XXx xxx xxx xxx XXX xxx xxx xxx
a 32 xxx xxx xxx xxx xxx xxx xxx xxx xxx
8A _______XXX XXX XXX xxx xxx xxx Xx xxx M

6, ,26 XXX XXX xXX XXX XXX XXX XXX XXX XXX ,,
87 i xxx xxx xxx xxx xxx xxx xxx xxx xx A.
0 ~ 1tO __ XXX XXX XXX XX XX XXX XXX XXX KX_
si xxx xxx xxx xxx xxx xxx xxx xxx Ax g\
9F 33115 x xxx xx x xx xx XX XXX

93 -331C | 5XXX XXX XXX XXX XXX XXX XXX XXX ___ ,
S 33T xxx xxx xxxx xxxxx xxx xxx xxx xxx ,
39 3St xxx xxx xxx x XXx xxx xxx xx xxx xxx L.
1 9 9s t5 2 1) x x--x x x x x x x x x x x x x x x x x x x x x x xx x .
96 33(s33) xxx xxx xxx xxx xxx xxx xxx xx xx 9o
i (5 Xx xxx xxx xxx xxx xxx xxx xxxxx_ X X ifA
T9T 331(5F xxx xxx- xxx xxx xxx xxx xxx xxx xxx
0 331(T ) I xxx xxx xxx xxx xxx xxx xxx XXX xxx .....
9 1 330 37) xx xx xxx xxx x xxx xx xxx xx m- ---a
00 1 330(53) XXX XXX XXX XXX XXX XXX XXX XXX XXX 100
9o9 330 xxx xxx XXX xxx xxx xXX XX XX
0"1 3305Z- XX XX X--XXX xxx xxx X X xxx XXX
S33 oxxx xxx xxx xxx xxx xxx xxx xxx xxx IMa
1 3305 XXX RXX xxx xxx xx xxx xxx xxx
10 330(36> XXXX XXX XXX XXX XXX XXX XXX_ x
lo33T3T xxx xxx xxx xxx xxx xxx xxx xxx
107 330(8-771 XXX XXX XXX XXX XXX XXX XXX XXX ---- 1R7
10 XX XXX xxX xxx xxX XX XXX xxx xxx
1i0 5 xxx xxx xxx xxx xxx xxx xxxx xx_ x. 19
110 1& xxx xxx xxx xxx xxx xxx xxx xxx
1 2 xxx xxx xxx xxx xxx xxx xxx xxx xxx _
SXXX XXX XXX XXX XXX XXX XX XXX XXX
114 xxx xxx xxx x X xxx xxx xxx xxx xxx _
III__ xxX XXX XXX XXX xxx xxx xX XXX I XXX---
11 xxx I XXX xxx xxx xxx xxx xxx xxx I xx 2.
SX.H 3ME 39 O M OF EI N T L 4 d


SEE MEET 4.9 FOR MAINTENANCE DF EQUIPMENT FOOTNOTES


CS HEDULE As EET .





VARIABLE MAINTENANCE OF
ACCT. 308 TO 331 (58)


EQUIPMENT EXPENSES


CLYFnlhJIP As ChJtYI A-


LOSS DAM, CARLOAD TuFC INTRATERM. INTERTERM, HEATING & MILEAGE LI
LINE ACCT. CLAIMS & CLAIMS CLAIMS CLAIMS CLAIMS REFRIGm CARS TOFC NO
NO, NO, CLEAR. LCL CLERICAL CLERICAL CLERICAL CLERICAL ERATIDN INSPECTION TRLRS.
_(27) (28) (9) (30) (31) (32) 03)(33A)
7k 308 XXX XXX XXX XXX XXX xxx XXX XXX 74
75 3oe xxx xxx xxx xxx xxx xxx xxx xxx .
77 308 XXX XXX XXX XXX XXX XXX XXX XXX 7
-7-7 31 xxx xxx xxx xAx xxx xxx xxx xxx 77
78 xxx xxx xxx xxx xxx xxx xxx xxx

79 xxxx xxx xx xxX xxx xxx xxx xxx .... 79
so 314 xxx xxx xxx xxX xxx xxx xxx xxx .. 0O
8 314 XXX XXX XXX XXX XXX XXX XXX XXX ...
83 314 XXX XXX XXX X XXX XXX XXX XXX
82 314 xxx xxx xxx xxx xxx xxx xxx x x ..
e3 314 xxx xxx xxx x x xxx xxx xxx xxx St
8s 323 XXX XXX XXX XXX XXX XXX XXX XXX 8
85 326 XXX XXX xxX Xxx XXX XXX XXX XXX 6


88________ XXX XXX XXX XXXXXXXXX__________ _____________________
e7 xxx xxx xxx XXx xxx ,x 7

89 XXX XXX XXX XXX __ ________ IL.
90 XXX xXx xx Xxx XXX XXX X0
e9 xxx xxx xxx xxx xxx xxx xxx at
90 331(S5) xxx xxx xxx xxx xxx xxx xxx xxx 90
9) 331(51) xxx xxx xxx xxx xxx xxx xxx xxx 91
92 33tI5) 1XXX XXX XXX XXX X XXXX XX 9X
9 331(52) XXX XXX XXX XXX XXX XXX XX XXX 9
94 31(53) xxx xxx xxx xXX xxx xxx xxx xxx 9_
3 (53 XXX XXX XX XXX XXX XXX XXX XXX
95 331(53) x xx xx xx .xX xxx xx xxx 9i
95A 3155 X XXX XXX _XXXXXXX XXXXX__XXX_________ _9XA
96 331(56) XXX XXX XXX XXX XXX XXX XXX XXX _
95A 331(55) XXX XXX XXX XX XX xxx xx 95A
96 331(56) XXX XXX XXX XXX XXX XXX XXX XXX 99
V7 331(571 xxx xxx xxx xxx." xxx xxx xxx xxx 9 1
98 331 ) XX XXX XXX XXX X XXX XX 0xxx xx
99 o330(5Z) XXX XXX xxx xxX xxx xxx xxx xxx 9
10T 330(51) xxx xxx xxx xxx xxx xxx xxx xx I
101 330(3zJ xxx xxx xxx xxx xxx xxx xxx x ...a I
10o 33o(52) xxx xxx xxx xxx xxx xxx xxx xxx 0O
1o0 330(53 xxx xxx xxX xxx xxx xxx Xxx xxx 10L
104 330(3) xxx xxx xxx xxx xxx xxx xxx xxx 1o
10s 330(S6) XXX XXX xXX XXX Xxx XXX XXX XXX1
105 330(5) XXX XXX XXX XXX XXX XXX XXX xxx 10L
107- 33058-77) XXX XXX XXX XX XXX XXX 1 XI
08 __ xxx xxx xxx xxx xxx xxxx xxx x __x
109_ xxx xxx xxx xxx xxx xxx xxx XXX~ L.
110 xxx xxx xxx xxx xxx xxx xxx xxx IlaX
S______xxx xxx xxx xx xxx xxx xxx X
11 xxx -xxx xxx xxx xxx xxx -xxx xxx _L
_12_ _________XXX XXX --X XXX XXX XXX XXX
1 ~ xxx xxx xxx xxx xxx xxx Tx xxx i1

:C: -.XXXXX XXX- XX X X XXX XXX XXX XX 1 6
EE ~CUEE L CniB MAlMkTPLIAPdP \i CPllLJE W I nnl|r c uBrnIIII A. tueNY I.A


. I E lA CE EQUl ITES


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SCHEDUIF A.. ~SI4P; LI


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LINE ACCT. CAR-MILE CAR-DAy MINUTE UNRELATED GENERAL LI
NO. NO. COSTS CL'STS COSTS TO STUDY OVERHEAD NO
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90 331(51) XXxx XXX XXX XXX XXX XXX XXX XXX 9
9 331(51) XXX XXX XXX XXX XXX XXX XXX XXX 99_
91 331(51) XXX XXX XXX XX xxx xxx xxx xxx 9__
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98 331(5) XXX XXX XXX XX XXX XXX XXX ____ 98
99 330(5s) XXX XXX XXX XXX XXx XXX XXX XX 99
100 330(5T xxx xxx xxx xxx xxx xxX xxx XXX to0
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VARIABLE MAINTENANCE OF
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EQUIPMENT EXPENSES


CAP OWNERSHIP C[1TS R5EVVJUE RUNNING L ALL 5WIHTCING -


FRT. HOUSE
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E ES S HFGY .9 pin MAINT MANCE or EQLIPMENT FDOTNOTES


SCHEDULE A SHEETI 3i.
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11 i


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SCHEDULE A, SHEET 3,8


----~I---~


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VARIABLE MAINTENANCE OF EQUIPMENT EXPENSES
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122 339 OTHER EXPENSES _XXX XXX -XXX xxm --
3- TOTAL 117 TO 122 L 8B -
1 -6 302 SHOP MACHINERY XXX XXX x XXX X x
2304 POWER PLANT MACHINERY XXX xXX XX xxx x
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128 329 DISM RET EQUIP XXX XX XXX XXXX
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136 CARS ON OTHER BASIS MILEAGE at/ .. X
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SeME-4ULA As $MEET *A


SEE SHEET 4.9 FOR MAINTENANCE OF EQUIPMENT FOOTNOTES






VARIABLE MAINTENANCE OF EQUIPMENT
ACCT. 301 TO 507, 540


ACCT.
NO,


---.32-
332
323
334


XXX


EXPENSES


a a~ -- -- -- -- -


TRAIN*MILES

CREW UTHER
(9) (10) 1


WORK
EQUIPMENT
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E ES S HE ET 4.9 FDR MAINTENANCE OF S







VARIABLE MAINTENANCE OF EQUIPMENT EXPENSES
ACCT, 301 TD 507, 540
SCHEDULE As SHE T 4@5
STA CLEAR. STATION PLATFORM STA EMPL TOFC TIE- TRAIN SUPPLIES LOSS &
LINE ACCT. t SPECIAL 0 & D U & TRANSFER- SPECIAL DOWN I DAMAGE Ll
NO, NO. SERV. LCL CARLOAD LCL LCL SERV, CL SPEC. SVC, RUNNING TERMINAL CARLOAD NO
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125 304 XXX XXX xxx xxx xxx xxx xxx XX xxx _t
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128 309 XXX XXX xxxx XXX XXX xxx XXX XX
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1Z9 337 xxx xxx xxx xxx xxx xxx xxx xxx xxx 0
130 337 XXX XXX XXX XXX XXX XXX XXX XXX XXX ___
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139 XXX XXX XXX XXX XXX XXX xXX XXX XXx __

140 506 & 539 XXX XXX X XXX XXX XXX XXX XXX XXX
161 506 C 539 XXX Xxx xxx xxx xxx XXX Xxx xxX XXX _____ _.
14 07 3f0 XXX XXX XXX XXX XXX xxx xx XXX XXX 1
143 xxx xxx xxx xxx xxx X xxx xxx xx xxx 16


E LUDEHCS As SHE. f 4. 4


SEE SHEET 4.9 FOR MAINTENANCE OF EQUIPMENT FOOTNDYES








VARIABLE MAINTENANCE OF
ACCT. 301 TO 5071 540


EQUIPMENT EXPENSES


SCHEDULE AJ SHFFT 4.4


LOSS & DAM.
CLAIMS E
CLEAR. LCL


_____ A N E i Mu EAE Ei- i~


CARLOAD
CLAIMS
CLERICAL


CLAIMS
CLERICAL
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4 06 39 xxx xxx XXX XX XXX XXX X X xx '_ _Xx
1XX. XXo xxx x4X XXX xxx _X_ __ _xX ___,_


14 S EE X, F E E E F SCHEDULE AX SHEET 4v4
SEE SHEET 4.9 FOR MAINTENAnCE OF EQUIPMENT FOOTNOTES SCHEDULE


LINE
NO.


ACCT.
NO.


TOFC
TRLRS.
(33A)


NO








VARIABLE MAINTENANCE OF
ACCT. 301 TO 507, 540


EQUIPMENT EXPENSES


ACCT.
NO,


301


9~~~ -----9----


CAR-MILE
COSTS
( 34 )


CAR-DAY
COSTS
(351


ErNGINE
MINUTE
CASTS
(361


UNRELATED
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(37)


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LI
NO

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120 334 XXX XXX XXX xxx xxx 1 L
121 335 XXX XXX XXX XXX XXX ____ I
122 339 XXX Xxx XXX XXX xxx Ala
123 xxx I1__
124 302 XXX XXX XXX XXX XXX ___
125 304 XXX XXX XXX XXX XXX _____
126 305 XXX XXXX xxx xxx XXX .XX____
12 306 XXX I XXX XXX XXX XXX _______,
1t2 329 XXX XXX XXX XXX XXX i ..
129 336 XXX XXX XXx XXX XXX
130 337 XXX xxx xxx xxx xxx __ _
131 XXX 1 1
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132 __XXX xxx X XXX ___
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133 xxxx xxx xxx xxx ____
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135 XXX XXX XXX xxx xxx 1__
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14 507 540 o XXX XXX XXX XXX XXX i 1
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LINE
NO.


11
11


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SEE SHEET 4.0 FOR MAINTENANCE OF EQUIPMENT FOOTNOTES


SCHEDULE As SHEET 4.5


~--I~-1- -- -..... ...... --


..... I L I -M- -- --


al







VARIABLE MAINTENANCE OF EQUIPMENT EXPENSES
ACCT. 301 TO 507, 540


fAPORTION;-
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C34 & C35
(39)
vvv


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(40)
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(41)
xXX


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(42)
XXX


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(43)
XXX


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(44)
XXX


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(45)
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*
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0 C D LCL
(46)
XXX


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119 333 XXX XXX XXX XX XXX XXX XXX XX ___
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LINE
NO
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ACCT.
NO.


n0


1N

117


SEE SHEET 4.9 FOR MAINTENANCE OF EQUIPMENT FDDYNOTES


-----~-~FI~---- ----XYLLil---;- -li;i


- ~'- -- --- --


- --


E LUDEHCS As 5 ME E T 4. 6






VARIABLE MAINTENANCE OF
ACCT. 301 TO 507a 540
SI CAR OWNERSHIP


FRT, HOUSE
TRNSFR LCL
(17i


EQUIPMENT EXPENSES

COSTS REVENUE RUNNING ALL SWI-TC-HING __
INTER- INTER & INTRA LI
CHANGE TRAIN NO
4( LB (49


117 301 XXX XXX XXX 1i
liT 332 xxx xxx xxx __
19 333 xxx xxx xxx
9O 333 XXX XXX XXX
S12 335 xxx xxx xxx 1 ,
2 339 XXX XXX XXX
122 339 xxx xxx xxx .
123
Is 302 XXX xxx xxx 1.
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12--329 XXX XXX XXX _________________________________________________________________

12 329 XXX XXX XXX __________________________________________________________________
X12XA 306 xxx xxx xxx .;

128 329 XXX XXX XXX L___
13 337 xxx xxx xxx %.
131 11
503 t 536

133
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142 507 & 540 XXX XXX XXX ___
(481 ( ) X X
1* 806 & XX fX i -*


SEE SHEET 4.9 FOR MAINTENANCE OF EQUIPMENT FOOTNOTES


LINE
NO.


ACCT,
NO.


E LUDEHCS As SHE 7 6. 7







VARIABLE MAINTENANCE OF EQUIPMENT EXPENSES
ACCT. 301 TO 5071 540
ScFu l AA SHF-

APPORTION N I NE M I U T E C OS T S *
LINE ACCT MENT ROAD TRAIN IHTRA INTER FRT HOUSE FRT. HOUSE INTER- INTERCINTRA LI
NO, NO. OF COL 36 TU INDUSTRY TERMINALS TERMINALS O C D LCL TRNSFR LCL CHANGE TRAIN NO
(5o (515 (52) (53) (54 ) (55) (56) (57_
117 301 xxx x xx xxx xxX- xxx xxx xxx xx_ 117
B 332 X XX XXX XXX XX XXX XXX XXX X XX______ 1
119 333 xxx xx XXX ---- Xx XXX XXX 1 ,9
9 333 XXX _____ XXX______ XXX XXX XXX XXX XXX XXX ____I__ 9
12o 334 xxx xxx xxx xxx xxx xxx xxx xxx "
121 335 xxx XXX XXX XXX XXX xxxXX XXX -~

24 390 xxx xxx xxx xxx xxx x xx xxx 122 "

126 304 XXX XXx XXx xXX XXX XXX XXX XXX __
35 0xxx xxx xxx xxx xxx xxx xxx xxx"
127 306 xx Xxx XXX XXX XXX XXX XXX XXX t2_
128 329 xxx XXX xxx XXX XXX XXX XXX Xxx ___
129 336 xxx XXx xxx Xx xx xxx xxx xxx t__
13 0x. xxx xxx 1xx3..0xx H x.
131 xxx 1__1_______
503 t 536
13 _____xxx x_.xx xxx xxx XXX XXX xx xxx XXX
______XXX XXX ______ XXXX XXX XX XX XX______1
13x ____ XXX XX XXXXXX X X Xx xx x 1,6s
lS 1XXX XXX xx X_____X XXX XXX XXX XXX 134
136 __________XXX XXX______XXX XXX XXX XXX XXX XXXXX XXX ________ 136
.136 xxx xxx xxx xxx xxx xxx xxx xxx 1356
136 xxxXXX x XXX XXXXX XXX XXX ______
.13 7xx xx xxx xx' xxx xxx j xxx ja r,8

140 504 & 537 XXX 140
141 5O6 5394 xxx xxx xxx XXX xxx xxX xxx Xx'. 1-1
1 '5 50 53 XXX XXX xxx x -X xxX XX xxX 198


i LdihWES A s SHE t ? 4. 8


F ES ME E T 4. 9 FOR MA INT H








SCHEDULE A


FOOTNOTES
I/ COL. 3 FROM AR SCH. 320 COL. E.


2/ COL. 4 FROM APPX, BS TABLE I COL. 3, APPLICABLE LINES.
3/ (TO LINES 81 82 C 83) WHERE FORMULA IS APPLIED BY REGION INSERT IN LINES Bl 82 & 83, COL. 3 EXPENSES FROM LINES 64 6
COL. 3 RESPECTIVELY FROM TABLE BELOW, WHERE FORMULA IS BY INDIVIDUAL CARRIER LINES 81 B2 6 81
FROM LINES 11, 13 & 14 COL. 3 RESPECTIVELY.


SHEET, 9


A TR
ARE


ITEM
(11)


5OURCEAMOUN


1 FREIGHT TRAIN CAR REPAIR ACCT. ..H4 S -1H. A S.1.QLJLjJS aL_ .. -3
2 TOTAL INSPECTION COST LINE I X % *
3 RATIO OF CAR MILES RENTED ON MILEAGE F RM SH lS L'' 5 T C.
4 PiRTION RENTED nN MILEAGE BASIS LINE 2 X -INE 3
5 REMAINDER OF ACCT. 314 LINE 1 m .6 4
6 MILEAGE PORTION LI NE 5 X ,___.--
7 TIM PORTION N LINE 5
SFRE I.T RA N CAR REPAiR RESPONDENTS ACCT 314_
9 REPAIRS TD CARS RENTED.MILEAGE BASIS RESPONDENTS SOCIAL STUY_.
10 CAR INSPECTION EOST RFSPON[ENTISL F.TFIA STUnV
11 PORTION RENTED ON MILEAGE BASIS LINE 9 LINE ,10.
12 REMAINnER nP ACCT. 314 LINE LI NE 11
13 MILEAGE PORTION LINE 12 X _
14 TIME PORTION LINE 12 X
RET L AVAILABLE SE 6% BASED ON SPECIAL STUDY USED BY RAIL CARRIERS


i IN DOCKET 31356.


4/ (TO LINES 94 & 95) ASSIGN


X OF


ACCT, 331(53) TO LINE 94 AND


% TO LINE 95 COL. 3.


I/ (TO LINES 99 & 1001 ASSIGN EXPENSES TO COL. 3 FROM LINE 5j COLS. 3 & 4 RESPECTIVELY OF TABLE BELOW.
(TO LINES 101 & 102) ASSIGN EXPENSES TO COL, 3 FROM LINE 6 COLS, 3 & 4 RESPECTIVELY OF TABLE BELOW.
(TO LINES 103 g 104) ASSIGN X OF ACCT 330(53) TO LINE 103 AND S TO LINE 104 (COL. 3).

LINE ITEM SOURCE YARD ROAD TOTAL
NO. "11) (2)1 3) (() )
1 STPAM LI neMnTTIVF AR SH 33. A31(51). CnL._ --
__Z PERCENT OF LINE I COLS. 3 4 COL 5 _______.. ...__ n.
3 OTHER LOCOMOTIVES AR SCH. 3301 ACCT, 33152); C. E-- -.
4. PERCENT OF LINE 3 COLS. 3 4 /. COL. 5 _________________
STgIAM LOrECOMOTIVES AR 4CH. 32B ACcT. aao(1. cOL.E A ....
6 OTHER LOCOMOTIVES AR SCH. 326 ACCT, 330152)j COL. E A/ _____.. __
A/ APPORTION LINES 5 & 6 COL. 5 TO COLS. 3 t 4 ON PERCENT IN LINES 2 & 4 RESPECTIVELY.


LINE
NO.


I_


SOURCE
(2)


AMOUNT
(3)








FOOTNOTES SCHEDULE A SHEET4.1Q
6/ (TO 108-116) IF EXPENSES ARE INCLUDED IN THE STUDY COMPUTE BY MULTIPLYING THE AVERAGE BASE FDR AMORTIZATION OF DEFENSE PROJECTS.
EQUIPMENT, AT THE END DF THF PREVIOUS YEAR AND AT THE END DF THE STUDY YEAR, BY THE DEPRECIATION RATES1 BY THE
CLASSES OF EQUIPMENT FOR THE STUDY YEAR. .IF THE DATA IS AVAILABLE, ASSIGN DIRECT. SEPARATE FREIGHT TRAIN CARS
% TO MILEAGE AND % TO TIME, WHERE DATA IS NOT AVAILARLEs APPORTION ON THE BASIS OF WORK TABLE 6b
LINE 39. (LINE 114, COLS. 12 & 13) SEE WORK TABLE 6* 2/.

7/ (TO LINES 75 & 77) APPORTION CnL. 5 EXPENSES TO COLS. 7, B & 36 ON THE BASIS OF PERCENT IN LINES 12, 13 & 7 RESPECTIVELY
COL. 4 OF TABLE BELOW.

LINE ITEM SOURCE AMOUNT PERCENT
NO, ( ) (2) (3) (4)
1 STEAM LOCOMOTIVE REPAIRS E DEPR-YARD SCH,.At SHt 31&s L1_ 902 Ce
OTHER LOCOMOTIVE REPAIRS & DEPR.YARD 5CH. A& SH. 3., L.76 & 9?,C.3
3 TOTAL LOCOMOTIVE REPAIRS & DEPR-YARD LINE 1 INE 2
4 UNIT MILES.YARD SWITCHING FORM I SH, 4.1p L. 92J COL. 3
5 COST PER UNjT MILEuYARD wITCHING LINE 3 / INE 4
6 UNIT MILES.TRAIN SWITCHING FORM 1 SHe 4.j L. 89a COL. 3
7 TOTAL LOCOMOTIVE REPAIRS-TRAIN SwTG LINE 5 X LINE 6
8 STEAM LOCOMOTIVE REPAIRS & DEPR.ROAD SCH, As SH, 3. L.75 & 91,C.3
9 OTHER LOCOMOTIVE REPAIRS & DEPR.ROAD SCH. Ag SH. 3.1 L.77 93C.3 ___
T0 TOTAL LCO OTIVE REPAIRS 4 DEPR.ROAD LINE 8 LINE 9 110.000
11 TOTAL LOCOMOTIVE REPAIRS=RUNNING LINE 10 INE 7
2 GOSS TON ML PORTION LINE 11 0 _.4 X
13 LOCOMOTIVE UNIT MILE PORTION LINE 11 COL.4 X
PERCENTAGES ARE BASED ON CORRELATION ANALYSIS CONDUCTED BY THE SECTION OF COST FINDING OF DATA REPORTED IN THE ANNUAL
n r9 na i AC ,, I M LjAi AI tr APC n r TAlD 1 JL EAa 9B*


r"uli uS UFLL UJ ILMJ L'6 rL r M Ur' uJ rE rT .

8/ (TO LINES 82, 941 1031 1121 133 & 136) APPORTION COL, 5 EXPENSES TO COLS. 7, 10 t 34 ON THE BASIS OF PERCENT IN LINES 6. 7 6 8
RESPECTIVELYs COL. 4. APPORTION CDL. 34 BETWEEN COLS. 40 & 41 ON THE BASIS OF PCTS IN LINES 9 & 10 COL. 5 OF TABLE BELOW.

LINE ITEM SOURCE AMOUNT PERCENT PERCENT
NO. (i _(2) _4) __ 21
1 TOTAL FRT CAR MILES (INCL CABOOSES) FORM I, SH. 1.11 L. Bs COL. 4
2 CAR MILES-CAR RENTED MILEAGE BASIS FORM SH. ,. 9s COL. --
3 CAR MILES.O/T MILEAGE (INCL CABS) LI-NE L" LI- N E"- .-- -2 9 ..
4 EOUATED SWITCHING MILES ORM 1, SH, 3,2 L CL._4 ___


5 TOTAL CAR MILES (EXCL MILEAGE CARS)
6 RUNNINGiNON.REVENUE PORTION
7 RUNNING, CABOOSE PORTION
S..... EMANINGURNNING & SWITCHING
9 RUNNING PORTION
10 sWITCHtiN PnRTION


..L.NE 3 LINE 4
FORM I1 SH_ 1.1AV LA.__ _LL COL. 4
FDRM 1m SH* e *1 L* 7* rC L, -
_l NE 5-_ ..l.. L.6.NE.. 7
.... .I 4.,,.SH .. _. l. ._], .O..L ...
LINF 4 ABOVF


W7r


IgLQsoof

IiAftfrOlf


-.._.__- -


10 SWITCHNG PORTIO






FOOTNOTES SCHEDULE A SHEET4.11
9/ (TO LINES 83, 95s 104, 113j 134 C 137) APPORTION CDL. 5 EXPENSES Tn COLS. 7, 10 E 35 ON THE BASIS OF THE PERCENT IN LINES 6s
7 t RESPECTIVELY OF COL. 4 'F TABLE BELOw. APPORTION COL. 35 BET.,EEN COLS. 40 & 41 ON THE PCTS. IN LINE 9 C 10 RESPECTIVELY
COL. 5 nF TABLE BELOW.

LINE ITEM SOURCE AMOUNT PERCENT PERCENT
NO. (1) (2) (3) ( ) (5)
1 TOTAL FREIGHT CAR DAYS-INCL CABDOSES FORM as SH.1.1, L. 20, C. 3
2 CAR DAYS-CARS RENTED ON MILEAGE LINE 1 X RATIO FM.1, SHI.1,1C.4, / L .9 _
3 CAR DAYS-n/T MILEAGE-INCL CABrDSES LINE -* LINE 2
4 CAR OYS-SWtTCHING, LOADING C UNLOAD "FRM I, SH. 32 L. 71, C. 14
5 TrTAL CAR DAYSnFXCL MILEAGF CARS LINE 3 LINE 4 ______0
SRUNNING.NQN REVENUE PORTION LINE 3 X RATIO 5/, L.6 / L.1
7 RUNNINGnCROOSE PORTION LINE 3 X RATIO, 8/, L. 7 / L.1
8 REMAINING RUNNING SWITCHING PORT. LINE 5 (LINE 6 + LINE 7) _____OO
9 RiNNiNr. PnRTinN_ LINE 3 (LINE b+ LINE
10 SWITCHING PORTiON LINE 4 ABOVE_______

10/ (TO LINES 84, 96, 105 E 141) SEE WnRK TABLE 5 FOR ASSIGNMENT OF COL. 5 EXPENSES TO COL, 12 (ROAD) C COL, 1s (YARD), SCH. A SNH
3'.2 C 4.2.

11/ (To LINES 91, 93, 100, 102, 109 C 111) ASSIGN COL, 5 EXPENSES FOR RETIREMENTS, DEPRECIATION E NORMALIZED DEPRECIATION TO COLS.
8 C 36 ON THE BASIS OF PERCENT FROM LINES 11 & 7 RESPECTIVELYs COL. Ai 7/,

12/ (TO LINE 131) WHERE FORMULA IS APPLIED FOR INDIVIDUAL CARRIERS OWNING CARS RENTED ON MILEAGE BASIS, THE EXPENSES FOR ACCTS. 302O
304, 305, 306, 329, 336 & 337 RELATED Tn SUCH MILEAGE CARS SHOULD BE DETERMINED ON THE BASIS OF SPECIAL STUDY (MULTIPLIED BY
APPROPRIATE VARIABILITY) AND ASSIGNED TO cOL. 33. THE BALANCE OF THESE ACCTS. ARE DISTpIBUTED ON PERCENT IN LINE BB.

13/ (To LIMES 132-i39) WHERE FORMULA IS APPLIED FOR INDIVIDUAL ROADS, INSERT EXPENSES IN COL. 3 FROM AR SCM, 376. THE HIRE OF
FREIGHT CARS (NET) SHOULD INCLUDE RAILROAD OWNED, PRIVATELY OWNED CARS & CARS SUBJECT Tn LEASE RENTAL PAYMENTS, WHERE FORMULA
IS APPLIED FOR A REGION INSERT EXPENSES FROM TRANSPORT STATISTICS IN THE UNITED STATESs PART I, TABLE 115. COMBINE LEASE
RENTAL PAYMENTS WITH PAYMENTS CN OTHER RASES. APPORTION TO LINES 133, 134, 136 & 137 ON PERCENT FROM TABLE BELOW.

LINE ITEM SOURCE AMOUNT PERCENT
NO, (1) 12) (3) (4)
SFREIG.T CAR REPAIRS, RETIREMENTS & nEPRECIATION
1 pILEAGF PORTION SCH. A, SH. 3.1, L. 8, 94 & 103 C. 3
2 TIME PORTinN SCH. A, SH. .1, L. 83. 95 E ln.a C. --
3 TOTAL LINE 1 LINE 2 100,000


14/ (TO LINES 140, 141 & 142) INSERT NET EXPENSES PROM AR SCH, 300; COL. G.







VARIABLE MAINTENANCE OF WAY AND STRUCTURES EXPENSES
ACCT, 202 TO 2491 266(27)


truefluiP ~. cucdEP 91.


TOTAL VARI- VARIABLE APPORTION. GROSS LOCO L

LINE ACCT. ACCOUNT TITLE FREIGHT ABLE FRT. EXP. MENT TON UNIT NO,
NO NO, EXPENSES 1/ RATIOS/ C.3 X C.4 FACTORS MILES MILES
(1) (2) (3) (4) (5) (6) (T) (()
202 ROADWAY MAIN T
44 20 YD & WAY SWITCH TRACKS TD CDL 36 XXX XXX 4 ...
145 202 RUNNING TRACKS TO CDL 7 XXX S I
206 TUNNELS E SUBWAYS
146 206 YD C WAY SWITCH TRACKS ____TO COL 36 XXX XXX 46
J7 296 RUNNING TRACKS TO CDL 7 XXX _-
208 BRIDGES TRESTLES & CULVERTS i
14 20 YD & WAY SWITCH TRACKS T COL 36 XXX XXX 14
B RUNNING TRACKS _-... 7 5 -
210 ELEVATED STRUCTURES
10 210. YD & WAY sgiTcH TRACKS TO L ______ XX xxx
131 210 RUNNING TRACK TO CDL 7 XXX
221 FENCES SNOWSHEDS & SIGNS
15_ 221 VD & WAY SWITCHING TRACKS TO CDL 36 xxX xxx 191
153 221 RUNNING TRACKS ___Tn CDL 7 XxX 13
154 TOTAL LINES 144 TO 13 Xxx __XXX Xx 4
155 DISTRIBUTION LINE 154 XXX AXXX ____XXX X____X *
212 TIES
156 212A VD WAY SwITCHING TRACKS TO CDL 36 xxXXX 56
131 212L8 RUNNING TRACKS TO COi 7 -X 1
216 RAILS
158 21A ,vD L WAy SWITCHING TRACKS TO COL 36 XXX XXX 151
159 214R RUNNING TRACKS _TO COL 7 X 159
216 OTHER TRACK MATERIAL
160 216A VD & WAY SWITCHING TRACKS TD COL 36 XX XXX XXX 160
161 16R RUNNING TRACKS To CDL 'XXX B
218 BALLAST
16L 218A vD & WAY SwITCHING TRACKS TO COL 3b 6 XX XX 3162&
16b 2188 RUNNING TRACKS TO CDL 7 XXX 163
220 TRACK LAYING & SURFACING
64 220A YD WAY SWITCH TRACKS cT COL 36 XXX XXX 6
161 220R RUNNING TRACKS TO CDL 7 XXX
166 TOTAL LINES 144 T O 47&156" XX X16XX -- --6XXX
167__ DITRiBUTInN LTNF 166 XXX XIxx XXX X..X-m 16
168 266(2.5-13) ROAD PROPERTY-DFPRFC ATIZN LINE 155 XXX 168
169 267(2.5.1.2) RETIREMENTS-RDAD LINE 167 XXX .16I
70 _TOTAL LINES 146 TO 1i 3166,a18&169n xxx xxx.... ....... xxx 170
S_____ DISTRIBUTION LINE 170 XXX XX __ XXX XXX 17
17 227j26616) STATION & OFFICE BLDGS ___ LINE 27 XXX __XX.
13 22926617)i ROADWAY BUILDINGS _LINE 171 ___XXX .
3 21lA266{18) WATER qTATTON __ TOl L. 36 XXX XXX- 174
17 233266(19) FUEL STATIONS 31 75
176 235o266(20) SHOPS & ENGINEHOpuSES 4 06______________,
177 237o266(21) GRAIN ELEVATORS T CODL 37 XXX XXX1. .
17@ 239#266(22) STORAGE WAREHOUSES To COL 37 XXX XXX 18


179 2AIl66t?3) WARVES C UOCKS T_ Cn L 16 AA- IJ3..
..0. 243,266(24) COAL ft ORE WHARVES TO CDL 37 XXXXXX
11 24 7266t26) COMMUNICATION SYSTEMS Tn 01 38 XX XXX .I1 *
182 1249266(27) SIGNALS & INTERLOCKERS 1 Te538 XXX X a


L.UULE r Jrcci L


3CEc 2ecT 6,9 FUR MAINTENAN E OF WAY AN'D ,TKUCTUREt rPUTINOTES








VARIABLE MAINTENANCE OF wAY AmD STRUCTURES EXPENSES
ACCT. 202 TO 249, 266(27)


r .... TRAIN-PILES
LINE ACCT. TR N-' WORK
NO NO, CREEK OTHER EQUIPMENT
9 ( (9) (10 ll
202
144 202 XXX XXX xxx


202


XXX


FLOATING


RUNNING
S121


XXX


XXX


TERMINAL
tI


STATION
CLERICAL
OCD C/L
rI 1


TOFC
CLERICAL
i 1 1


INTRA-
TERMINAL
CLERICAL
(I b


S--- ~----~~----4 4 6


XXX


XXX


XXX


XXX


NC3 EDULI As 5kffEI ht


INTER.
TERMINAL
CLERICAL
I17n


XXX 1 XXX XXX 1


XXX


XXX


XXy


LI
NO


206
146 206 xxx xxx xxx XX xxx xxx xxx xxx xx x 146
1 206_ XXX XXX XXX XXX XXX XXX XXX XXX XXX_______l
l47 206 xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx 47-
208
148 208 XXX XXX xxx xxxX XXX XXXX XXX XXX ___
149 208 xxx _xx__xx xxx xxx ~xx xxx I xxx xxx xxx ---
I9O 28 XXXX X X XXX x XXX XXX XXX XXX XXX _
210
10 210 XXX XXX xxx xxx Xxx Xxx XXX XXX XXX ,

221
152. 221 xxx xxx xxx xxx xxx xxx xxx xxx -xxx12
15 21 XXX XXX XXX XXX XXX XXX XXX XXX XXX iZ
.153 221 xxx xxx xxx xxx xxx xxx xxx xxx xxx _L
15s XXX XXX XXX XXX XXX XXX XXX XXX XXX ______
155 XXX XXx xxx XXX XXX XXX XxX XXX __
212
16 A xxx xxx XXX X X Xx x x xxx xx56
1157 212R xxx xxxxx ; xxx xxx xxx-m xxx xxx xxx- 15
214
iS1 2I A XXX XXX xxX XXX xXX XXx XX X X XxX ___
9 xxx xxxx xxx. X xxx xxx xx xxx
216
6 216A XXX XXX XXX XXX r XXX XXX XXX XXX XXX '1
218
6 A xxx XXX xxx xx xxx x xxx X 162
163 218R XXX 1-XXX XXX XX XXX XXX XXX XXX XXX___________
220 1
64 220A XXX XXX XXX XXX XXX XXX XXX XXX 14XXX 16
16 2 B XXX XXX XXX XX XXX XX XX XX
16 .x XX X XXX XXX XXX xx XX Xxx XXX
_ __1 xxx xxx xxx xxx xxx xxx __x xxx xxx
I 6 6 2.5-13) XXX XXX XXx XXX xXX x x xxx X Xx 1

1I ~ Mxx xxx xxx Xxxx xx xx xxx x xxx '


17 2266( XXX XXX XXX XXX XXX XXX XXX XX XXX
17 23n 2 66(18) X XXX XXX XXX XXX ______XXx____---XXX---_------___
17*.. ...xXXX _XX x xxx xx xx xx
I8 23 I6 XXX j XXX XXX XXX XXX XXXXXX----------AAA
XXX XXX XX XXX XXX X-X XXX XXX- -i
1 2 231 s6619) xxx xxx xxx xxx xxx xxx xxx xxx xxx

.1 239,266( ) X XXX XXX XXX L X XXXXX XXX
9i7 241,266(23) XXX XXXX XXX XXX XXX XXX XXX XXX- XXX i
... ..,- ....... .... ,vv "


XXX


XXX


XXX XXX XXX


1 I


VYV VVV


XXx


1 899 xx xA x xxAA xx


xx. xxT _._x
AhID STRUCTURES FrOTNOTES


xAAA --
-- XXX XXX XXX
X--x XXX J---1il


SCHEDULE A# SHEET 5.2


182 1 2&9jb66f7l


vvX


, ,


. .. ..... .
...


. ..


--


. ,


243,P266(.741 xxx xxx wXX


Y V


" -Jvyn


--


. 4 4
(4T


1og I 243 6ZOB 1( 1


vYYY


u u


u Juu


u u


SEE SHEET 6.9 FOR MAINTENANCE OF WAY








VARIABLE MAINTENANCE OF WAY AND STRUCTURES EXPENSES
ACCT. 202 TO 249, 266(27)


S TA CL
ACCT. I c SPEC
ND 'SERV.
(18)
i -,-


202


ER.
IAL
LCL


XXX


jLIN
J NO


164
I- h
1_


STATION PLATFORM


CARLOAD
(19)


XXX


C I- f


XXX


LCL
(20)

XXX


XXX XXX


i STA EMPLL
NSFR SPECIAL
LCL SERVE. CL
x21) (2

xxx xxx


TOFC TIE- TRAI"I SUPPLIES
DOWN c
SPEC. SVC, RUNNING TERMINAL
(23) (241 (25)

XXX xxx xxx


XXX XXX


XXX


4 6-+- 2 024


206
S146 206
11497 206
I ---- 20P8


XXX


XXX


XXX


XXX


XXX


XXX


XXX


XXX


XXX


XXX XXX


XXX


XXX


XXX


XXX


XXX


XXX


XXx


4 x ----- --x- 4


XXX


XXX


XXX


XXX


XXX


XXX


XXX


SCHEDULE A. SHjgi 5 3
LOSS 1
DAMAGE LI
CARLOAD ND


xxx 4. .


XXX 146
Sxx 5 9


148


14 208 XXX XXX XXX XXX XX XXX XXX XXX XXX
210
150 210 xxx xxx xxx xxx xxx xxx xxx xxx xxx S0O
150 210 XXX XXX XXX XXX XXX XX xxx xx XXX 150
221 I I
5 221 xxx xxx XXX XXX XXX XXX XXX XXX XXX 5
153 221 Xx xx x t Xx x xx xxx xxx [53
3 221XXX XXX XXX XXX XXX XXX XXX XXX XXX18
5 _____xxx xxx xxx xxx xxx xxx xxx xxx xxx
212
156 212A XXX XXX XXX XXX XXX XXX XXX XXX XXX 15
157 2129 XXX XXX XXX XXX XXX XXX XXX XXX XXX __15.
214
'15T 21XA XXX xxx xxx xxx XXX XXX xxx xxx xxx
i159. 2 A140 xxx xxx xxx xxx xxx xxx ,xxx xxx ,xxx 1 .

160 216A XXX XX XXX XXX XXX XXX XXX xxx xxx 160
11 2168 XXX X XXX X X XXX XXX X16
218
163. 218 i xxx xxx xxx xxx xxx xxx xxx xxx i xx 16
162I ZSA XXX I XXX XX X XX XX~( XXX XXX XXX j XX .162
164 2201 XXX XXX XXX xxx XXX XXX XXX XXX XXX 16 _

1 i 220A XXX XXX XXX XXX XXX XXX XXX XXX k XXX 6I
220 XXX xxx XXX XX XXX XXX XXX I XXX XXX I

[ XXX XXX XXX XXX XX XXX XXX XXX XX iT61b
16 2XXX6 2.513) xXX XXX x XXX X If
1 267 2.5-12) XXX XXX XXX XXX XXX XXX XXX XXX
21T2I- 9- 1 xxX xxx x xxx xxx xx' x" xxx xxx xxx- J T
SXXXL 2 27266X168 XXX XXX XXX x X l 2_
17 23 66( ) xxx xxx xx xxxxx xxx xxx xxx i xxx, xxx xxx 17-i
176 2, xxx xxx xxx xxx x;xx x xxx xxx xxx xxx --' -74 7
721L2299i XXX XXx X jXXX XX XXX XX

S235266212 XXX XXX XXX XXX XX XX X XXX XXX ,_

7 8 239a26622) XX X XXX XX XXXi XXX XXX X XXX XXX
78 1 2 39 66(26} XX._ X.X.XXX..X I XXX- XXX X 171
79 241P266(23) xxx xxx xxx I xxx xxx I Xx T 1 i
X 2 43P66 4) XXX 1 XXX X XX XXX xxx x
XX X xxx xx


I XXX I XXX x r
ENHANCE OF WAY AND STRUCTURES FOTNOTES


i XXX


XXX


SXXX


1Z2


SCHEDULE A, SHEET 5.3


XXX


E
.


202


1B2 I 2490266(27)


XXX


L xx _


SEE SHEET 6,9 FOR MAINT


I- -- --


~---


I


r; L B ......


r ,


xxx xxx xxx xxx XXX xxx


_ .


I





VARIABLE MAINTENANCE OF WAY AND STRUCTURES EXPENSES
ACCT. 202 TO 249, 266(27)


IOSS & DAM. CARLOAD TOFC INTRATERM. INTERTERM. HEATING C MILEAGE L
LIN ACCT. CLAIMS C CLAIMS CLAIMS CLAIMS I CLAIMS REFRIG. CARS TOFC NO
NO NO. CLEAR. LCL CLERICAL CLERICAL CLERICAL CLERICAL ERATION INSPECTION TRLRS.
(27) (28) (29) (30) (31) (32) (33) (33A)
202
146 202 XXX XXX XXX XXX XXX XXX XXX XXX XXX
145 202 XXX XXX ..x XXX XXX XX ..... x .... ... 1.___
206
146 206 XXX xxx xxx XXX XXX XXX Xxx xxx 146
147 z20 xxx xxx xxx xX xxx XXX xx
2081
14 208 XXX XXX XXX XXX XXX XXX XXX XXX ____ _
1 20 xxx xxx xxx xxx _____xxx __xxx _____xxx ____xxx 14________
i49 2oo xxx xxx xxx xxx _xxx xxx xxxX : xxx 14x
210
130 22t XXX XXX XXX Xxx XXX XXX XXX XXX
J XXX XXX XXX XXX XXX XXX XXX -XXX- ________ I_
115 210 xxx xxx xxx xxx xxx I xXX xxx ,xxx 3
..-------XXX -XXX XXX XX XXX XXX XXX XXX ____ ____ ___
---~~~-- -- ------------------
221
1St 221 XXX XXX XXX XXX XXX XX XXX XXX ---
_S 221 XXX XXX XXX XXX XXX XXX Xxx XXX
j5f xxx xxx xxx xxx xxx xxx xxx -xx "--;
25 2xxx xxx xxx ._xxX xxx ...xxxx xxx xxx .....____
1 XXX XXX XXX XXX XXX XXX XXX XXX
.1 Z2 XXX XX XXX XXXX XX XXX XX XXX XXi
161 21 XXX XxX xxx Xxx xxx xxx xxx xxx In6

S 21B I XXX XXX XXX XXX xxx XxX XXx xx --11
211

16t 21 xxx xxxx xxx XX Xxx xxx xxx xxx 160


6i 2 B- -xxx -- xx X XXX XXX XXX XXX XXX xxx ___
16 21A XXX XXX XXX XXX XXX XXX XXXXXX 6
11-01 2162 A xxx xxx xxx xxx xxx xxx Xxx xxx' .


XXX XXX XXX XXX .X xxx XXX XXX .
i 216t xxx xxx XXXxxx Xxx XXX XXX
X1X 2 661 xxx xxx xxx XXx XXX XXX xxx XXX
169 7 20A XXX XXX XXX X _XX-, X XXX XX XXX 466
SXXX XXX XXX XX XXX XXX XXX XX:
6XXX XXX XXXX XX -
67i ( XXX XXX2 XXX XXX XXX XXX r6i

171 1 266 ) XX xxx xxxxxxx x x xxxx 7
S 2 266( 1 XXX XXX XXX XXXXXX XXXXXXXXX
--" 266(17)16) XXX XXX XXX -ITS
7 2392662) XXX XXX XXX XXX XXX XXX XXX XXX 1 17,
-174 2S1266(11 XXX xxx XXX xxx xxx X X X.. ...
1 9XXX XX "x x XR xxx '" xxx .. .. XU I I I7T.4
6 239 266(2O) XXX xXX XXX XxX XXX XX
239 A26612), XXX xxx xxx xXX xxx xxx .-,.
2 2 66(2 XX XXX XXX XKX XXX XXX Xxx xxx iii
S23266( 4 XXX XXX XXX XXX XX XRX
IZ ._ ___xxx I xxx ________ ___________xxx I X
=2 69p 266CZ 7 X XXX XXx XXX XXX XIX XXX | I
= SCHEDULE As SHEET 1


SCEDL ASEE .


SEce HEET Ow PFOR PAIN i ENAINE Or VT "NU a mJUCF Y u "' u'c


LCUI~III~ Purrl II






VARIABLE MAINTENANCE OF WAY AND STRUCTURES EXPENSES
ACCT. 202 TO 249j 266(27)
SCHEDULE As SHEET 5.3



LINE ACCT. CAR-MILE CAR-DAY MINUTE UNRELATED GENERAL LI
NO. NO. COSTS COSTS COSTS TO STUDY OVERHEAD NO
_34) (35) (36) (37) (38)
202
144 202 XXX XXX XX XXXx ___________44
14 202 XXX XXX XXX XXX XXX ___1
206
146 206 XXX XXX XXX XXX 146
zW 6 xxx xxx xxx xx xx 4_
208
148 208 XXX XXX XXX XXX _____
149 o208 xXX XXX Xxx xxx xxx '_49
210
150 210 xxx xxx xxx XXX 50__
131 210 XXX XX. XXX XXX XXX __
221 -- _______
152 221 xxx xxx xxx xxx 153
T5 221 xxx xxx xxx xxx xxx ._ ... -......... T.
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212
156 212A XXX XXX __XXX xxx 5____
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157 2120 XXX XXX XXX XXX___
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169 2146 xxx xxx xxx xxx xxx
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65 2208 xxx xxx xxx xxx xxx 165
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160 266(2512) XXX XXX XXX XXX ___
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176 235,266(21 XXX_ __ xx XXX_ xxx 176
175 23p26(19)--uk-


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178 239j266(22) XXx XXX XX XXX J 77 XXX__ ___ ____.
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101


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18 1249,266(27) XXX -I XXX
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L_1 ___ L -_____ I


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E LUDEHCS As SHE ET 5. 5


WAY AND STRUCTURES PatiTNOTES


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VARIABLE MAINTENANCE OF WAY AND STRUCTURES EXPENSES
ACCT. ?02 TO 249, 266(27)


I -202
1<44 202
1 24L 206
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146 206
1 7 206


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148 208
149 i o20


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150 210


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157 2128 xxx xxx )xx xxx xxx xxx xxx xxx l
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216 1 1
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160 216A xxX XXX xxx __xxx xxx xxx xxx_ xxx_ 160 _
162 2 -1 XXX XXX xXX I xX xxx XXX XXX xx ___ 11
211
162 21A- XXX XXX XXX XXX XXX XXX XXX XXx 162
163 21 XXX XXX XX XX XX XXX xx xxx 6
220
1 6 220a xxx 6x xxx xx xxx X6

166 xxx xxx xxx xkx xxx xxx xxx jxx .66

16 26 5-1) XX XXX XXX XXX XXX XXX XXX XXX 160
19 26(25- xxx xxx X X X XXX XXX XXX XXX I'--I 17
162 270 ___XX XXX XXX XXX XXX XXX XXX 'X XXX 12
I 267(2 I) xx j xxx xxx xxx xxx xxx xx XX xx
I17 2 26 (1XXX xxx xxx xx xxx XX XXX 1 XX X
15 '23 266(19) XXX XXX XXX XXX XXX XXX XXX XXX
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172 23, 266,Lal6 xxx xxx xx x xxx XX xxx xxx xxx 7
;T8 b23 266(19) XXX XXX XXX ._XXX XX'X XXX XXX XXX !.
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175 237#26612)1 XXX XXX XXX XXX XXX XXX XXX --- XXX--1

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ACCT. 202 TO 2491 266(27)


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(47)
202
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66 (96b17) xxx xxx xxx ... t
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VARIABLE MAINTENANCE OF WAY AND STRUCTURES EXPENSES
ACCTI 202 TO 2491 266(27)


APPORTION-
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* *


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168 266(25-13) LINE 5 l_6
169 267(2.3-12) CINE 167 I .. 19
170 xxx 170
11 xxx -T 4 171
1l7 227,266(16) XXX xxx xxx x XXX XXX xxx xxx 171
S17 229266(17) IiNE 171 17
17 21l266(18) xxx xxx xxx XXX XXX xx xxx XXX 74
175 233L266 (9) FORM I L76 1___7
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176 fl-ij20PORM ^ L76 _____ _----- ------ ------- ---- ____________ -7^
49 237Y266 Z)l xxx xxx xxx xxx xx -xxxx xxx xxx xxx i TS
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TERMINALS
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~------ --~ -------3- --------- -----~------- -- ---- ---- --


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VARIABLE MAINTENANCE OF WAY ANn STRUCTURES EXPENSES
ACCT. 253a 266(29) TO 281


LINE ACCT. ACCOUNT TITLE
ND NO,
S (I1) (2)


183 I 253266(29)iPDr ER PLA' TS
184 257,266(31)P!nwER TRANSM SYSTEM __


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STOrTAL 701o72 TO 185
V. DISTRIBUTItjN QF LINE 186 ____
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196 _____ TOTAL 190 TO 195 __LINE 187 19_
197 274 INJURIES TD PERSONS XxX XXX XXX XXX XXX 197-
198 275 INSURANCE X..__ XXX XXX XXX __ .XXx 1
199 276 STATIONERY & PRINTING Xxx XXX XXX XXX X 99
200 277 EMPL HEALTHEELF BENEFEtPAYROLL. TAXES _X. X XX XxX XX. 20
0 28 OTHER EXPENSES XXX XXX XXX XXX XXx 2C0
202 [TOTAL 197 TO 201_ LINE 187 0
203 269266(37)'ROApwAY MACHINES XXX XXX, XXX XXX XX 20
204 272 REMOVING SNOgJICEjETC ___ XXXX XXX XXx 20 4
273,266(39)
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206 81 RIGHT OF WAY EXPENSES XXX xX XXX XX XX 26
S207 .TDTAL 203 TQ 206 LINE 171 XXX 07
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:209 wORK E UIPMENT 7/ XX XXX LNE LN 7 20


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195 27e8279 xxx xxx xxxxxx xxx xxx xxx xxx S
196 xxx xxx XXX xxx I
197 274 XXX XXX XXX XXX XXX XXX XXX XXX XXX
19. 275 XXX XXX XXX XXX XXX XXX XXX XXX .XXX
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VARIABLE MAINTENANCE OF D AY ANDI STRUCTURES EXPENSES
ACCT. 2531 266(29) TO 281


STA CLEAR.
t SPECIAL
SERVE. LCL
(16)
XXX
Xxx


1- -


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CARLOAD
(19)


STATION PLATFORM


U & U
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(22)


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19 278 -279 xxx xxx xxx xxx --xxx xxx xxx xxx xxx
2712 7 "~X XXX XXX XXX XXX XXX XXX ______'
19 278C279 XXX XXX XXX XXX XXX _XXX XXX XXX L XXX -
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19 2475 XX __ xxx xxx xxx xxx xxx ......_ xxx -- J
191 27X6 XXX XXX XXX XXX XXX XXX ___
19 27XXX XXX XXX XXX XXX XXX XXx XXX XXX _
200 277 XXX XXX XXX XXX XX XXX X XXX XXX
201 282 xXXX XXX XXX XXX XXX XXX XXX XXX XXX
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1 210 xxx_____xx.._XXX XXX _____x210


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ACCT.
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VARIABLE MAINTENANCE OF WAY AND STRUCTURES EXPENSES
ACCT. 253s 266(29) TO 281


ACCT.
NOE.


2533266(29)


LOSS E DAM.
CLAIMS &
CLER. LCL
(27)
XXX


CARLOAD
CLAIMS
CLERICAL
(28)
XXX


TDFC
CLAIMS
CLERICAL
(29)
XXX


INTRATERM.
CLAIMS
CLERICAL
(30)
xXX


INTERTERM.
CLAIMS
CLERICAL
(31)
XXX


HEATING --
REFRIG-
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(32)
XXX


MILEAGE
CARS
INSPECTION
(33)
XXX


SC:HEu.Le As SH-iT 6-
TOFC NO
TRLRS.
(33A)
xxx '83


1154 ,25 266(31) xxx xxx xxx X xxx Xxx xxx xxx 104
1 25 XX xx xxx xx xxx ____
186 5266(351 XXX XXX XXX XXX XXX XX ........ B
186 _xxx xxx xxx LiT_
187 _______________________________________XXX XXX XXX g
188 201 ___XXX XXX XXX II
109 266(11267(1 xxx XXX M -x xxx w
190 266 XXx xxx xxx Xxx XXx XXX xxx XXX 110
191 267 XXX XXX xxx xXX XXX XXX XXX '
192 270 XXX XXX XXX XXX XXXXX XX
193 XXX XXX XXX XXX X XXX XXX XX XXX
l97 271 3267(36 xx -X XXX XXX XXX I XXX XXX --
195 2781279 XXX XXX XXX XXX XXX XXX Xxx XXX ___
195 278 279 XXX XXX XXX XXX XXX XXX J XXX XXX .TF.
196 xxx Xxx xxx 196
197 2_74 xxx xxx XXX xxx xxx xxx xxx xxx 9

199 2766 XXX XXX XXX XXX XXX XXX XXX XXX __
19o 275 XXX XXX XXX XXX XXX ..XXX XXX "XX 9',

zo2 2xx xxx xxx Xxx xxx xxx xxx Xxx xxk
199 ,276 XXX XXX XXX XXX XXX XXX XXX XXX ______t__" 2|--
200 | 277 XX XXX X~X XXX____XX XXX XXx XXX XXX__ ____________ ;
201 i 282 XXX XXX XXX xXX XXX XXX XXX XXX XXX
202 ] 1 -- -- xxx xxx xxx U03
203 269,266(37) XXX XXX XXX XXX XXX XXX XXX XXX ______

273,266(39)1
205 267(39) i XXX XXX XX X XXX XXX XXX XXX XXX O5_
206 21 X XXX XXX XXX XX XXX XXXxx ZO
207 Xx xxx"x, xxx yxx xx xx 1 xX 20
207 XX XX XX xxx XXX xxx ___
209 XXX XXX XXX 209
183 253#266(29)


SEE SHFET 6.9 FOR MAINTEN-ANCE cF WAY AND STRUCTURES FOOTNOTES


XXX


Kxx


S xxx I_. .,,,t~.
SCHEDULE A1 SHEET 6.


LINE
NO.

183 f


241


r


_____









VARIABLE MAINTENANCE OF bAY AND sTRUCTURES EXPENSES
ACCT. 253p 266(29) TO 281


LINE ACCT. CAR..ILE
NO. NO. COSTS
(34) .
OI3 253,266t29)_ Xx
184 257,266t31) XXX


185 265,266(351
186


18T


IBM


XXX
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AIX


ENGINE--..............-.____ .. .. -. SCHEOUL.-A SHEIT *,-
CAR-DAY MINUTE UNRELATED GENERAL i
CnSTS COSTS TO STUDY OVERHEAD NO

XXX XXX XXX -
XXX XXX XXX ... .. .. ... ... ____ -----____
---^ -- -r -- Z -- --- -- ~-*- .,--- -- --. -- ----- .. .._ A


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-- ---.---


189 266(i)26711 xxX Xxx ....
19. 266 xxx XXX XXX x xx .1..!R. --_-l "
191 27 xX X XXX XXX xx 19

1 91 xxx xxx xXx xxx xxx 9-
196- 271s267(38) XXX xxx xxx xxx xxx 9 ~.


197 274 XXX xxx XXX XXX xxx 1"

199 j 276 xxx xxx xxx xxx mxxx 9
z0oo 277 xxx xxx xxx xxx xxx 2g.
2o0, 282 XXX XXX XXX XXX XXX
202 xxy xxx 1 22O
20 oi 269#266{37) XXX XXX XXX xXX XXX I Z-2
-20 -- 2 2 XXX XXX X XXX XXX I 20

O0 26'9) xxx xxxxx xxx xxx
06 28 xxx xxx xxx XXX XXX 206
o, '. .xx. xxx, xxx xxx 2-


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zi 1l :


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1 209


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............


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YYx


XXX


SCHEDULE


- 1S.210
!As SHEET 605


SEE SHEET 6,9 FOR MAINTENANCE OF WAY AMD STRUCTURES FOOTNOTES







VARIABLE MAIhTENANCE OF WAY AND STRUCTURES EXPENSES
ACCT. 253, 266(29) Tn 281
SCHEDULE As SHEIT 6
APPORTION- C R OwNERSHIP COSTS REVENUE RUNNING Nn ALL SW TCHING *
LINE ACCT. MENT TOTAL APPORTION. ROAD TRAIN INTRA INTER FRT HOUSE LI
NO NO. C34 t C35 RUNNING SWITCHING MENT C.41 TO IjrUSTRY TERMINALS TERMINALS 0 E 0 LCL NO
(39) (40) (41) (42) (43) (44) 4 ( 46)
183 253,266(29) XXX XXX XXX XXX XXX XXX XXXX xKX l
184 257,26C(31) XXX XXX XXX X X XXX XXX X X XXX
1T 265 266(35) XXX XX XX xxxxxxX xX XXX "--' _"
186 Xxx XXX XXX XXXX XXx xxx XXX
S01 XXX XXX XXX XXx XXX XXX ; X XX
~er20.1_ xxx xxx xxx xxx _xxx xxx _xxx xxx ______ ______
169 266( 26T1 XXX XXX XX X XXX XX_____X XXX Xg_
90 Z266 ~ XXX XXX XXXX XXXXXX xxx XXX ______ x
191 267 XXX XXX XXX XXX XXX XXXX xxx
192 270 x XXX XXX XXX XXX XXx xXX xXX ___
193 XXX XXX XXX XXX XXx XXX xxx XXX XX
194 271,267(38) XXX XXX XXX XXX XXX XX XXX XXX _
95 278&279 XXX XXX XXX Xxx XXX XX XXX XXX _
19T XXX XXX Xx xxx XXX XXX XXx XXX _
19 27p xxx xxx xxx xxx xxx xxx xxx xxx
99 27 XXX XXX XXX XXX XXX _X XX X XXX ___
200 277 XXX XXX xxx xxx XXX XXX XXX XXX
20 282 XXX XXX i XXX XXX XXxXXX XX XXX__________
202 X xxx xxx xxx xxx xxx xxx xxx 20
203 269,266(7) XXX XXX XXX xxX XXX XXX _____

205 267 1) XXX XXX XXX XXX XXX XXX XXX xxX
Sxxx xxx xxx xxx xxx xxx Xx

20 2(91 XXX XXX XXX XXX XXX XXX XXX I XXX 20
20TXXX XXX XXX XXX, xxx XX XXX XXX, X XX 2

210 L ___ XXX X XXX XXX XXX ,. x XXX x XXX 08
SE S T xxx O ATx Axxx xT CxxN xxx xxx HxxET0
z3o 1 6xx xxx xxx xxx xxx xxx xxx xxx


AND STRUCTURES FOOTNOTES


SEE SHEET 6.9 FOR MAINTENANCE OF WAY


SCHEDULE As $HE T ad







VARIABLE MAINTENANCE OF WAY AND STRUCTURES EXPENSES
ACCT. 253f 266(29) TD 281
--CAR OWNERSHIP COSTS REVENUE RUNNING ALL w-SWTCHT-G-
LINE ACCT. CFRT, HOUSE INTER- INTER C INTRA
NO. NO, TRNSFR LCL CHANGE TRAIN
1 (47) .(48) (49)
183 253,266(29) XXX XXX XXX


____ ____ SCHjDULE


As. SH T 6_7

NO


-83


B46 257266(31) XXXxx XXX l~ 4
185 265A266(35) XXX XXX XXX --
186 XXX Xxx xXX 86
187 xxx xxx xxx -I -
BeU 201 xxx Y_ _x xX -
189 266(1)267(1 XXX XXX XXX --
189 _266(1)267_1_ XXXXXX XXX_____ xxx -I- -_______________________________________________"_
190 266 xxx xxx xxx 9
191 267 xxx x x xx 19_
192 270 XXX XXX XXX -
19 93 xxx xxx xxx 193_
194 271 267(38) xxx XXX XXX 194
95 278E279 XXX xxx xxx p9

198 27 XXXX IXX XXx l9
199 276 XXX xXX xxx
200 6 277. XXX xxx xxx 20

_2XXX _- -------
206 282 XX xxx XXX i 0E
t02 XXX___ xxx xx xXX 20
20 XXX 2 XX XXX xxxT
273j266(39),
20 26739 XXX XXX XXX 205
206 281 xxx xxx xxx 206
S07 xxx xxx xxx 207
0 xxx xxx Xxx zoo
209 xxx xxx xxx a
210 I 26_ XXX XXX XXX 2El 0.
0 SEE SHEET 69 OR MITE CE Y AD STRUCTURES FOT- 1CHUL EE
SEE SHFET 6,9 FOR MAINTENANCE OF WAY A ID STRUCTURES FOOTNOTES SCHEDULE AI T EET 6s7








VARIABLE MAINTENANCE OF WAY AND STRUCTURES EXPENSES
ACCT. 253p 266(29) TO 281


-........ ------SCHE ULE Aa SHBI 6
APPORTION. EN GI N E MIN U T E COS TST *
LINE ACCT MENT RUAD TRAIN INTRA INTER FRT HOUSE FRT. HOUSE INTER" INTER&INTRA LI
NO, NO. OF COL 36 TU INDUSTRY TERMINALS TERMINALS 0 & 0 LCL TRNSFR LCL CHANGE TRAIN NO
(5_) (51) (52) (53) (54 (55) (56) 1 57
I18 25 366(29) pRM 1 L ____ -
418 257.266(31) PORM 1 L76 _._ ...L_
- 1263j266(35) XXX XXX XXX XXX XXX X -XXX-XXXX XXX 1 5



I X X X XXX XX
Sxxx _______________________________ ______
19 2 ____
8g__ 207( LoINE 187 t _____
io 66 267--1 X LINE 187 __.
XXX XXX ;XX XXX XXX XXX XXX __ __ t
190 276 XXX XXX XXX XXX xxx XXX XXX xxx __
1.93 267_ __ xxx xxxxX Mx .. X& X xxx XXX
194 271#267(38) xxx xxx xxx xxx -A xxx xxx xxx a
9x xxxxx xxx xxx I xxx xxx | _
194 1271267(38) XXX XXX XXX xxx XXX XXX XX X X ________
Si9 278 279 XXX XXX XXX XXX Xxx XXX XX XXX ___
Il i !7 .... XXX XXX XXX XXX XXX XXX XXX
197 274 xxx xxx xxx xxx xxx xxx xx_ xxx 9
190 277 XXX XXX XXX XXX XXX XXX XX X
199 282 XXX XXX xxx xxx xxx xxx xxx XXX__
--1 282 xxx xxx xxx xxx xxx xxx xxx xxx i
202 _____ LINE 187 __ __
20o 2 9,26 (37) XXX XXX XXX XXX X Xxx XXX x Xxx x-X .
XXXXXXX XXL-- XXX XXX XXX-_--- ----J 4
20 a 2 2 xxx xx I xxx xsx xxx xxxi
273S266(391
20z 2673) xxx xxx x xx xxx xxx xxx xxx xxx 205
205 26731 XXX XXX XXX XXX XXX XXX XXX XXX ____;0

on x20xx ~ 1 -- -1 A----i
19 INE 187 I _____
__ ... CH ...s MCC..


E ES S HE E T (. 9 FOR MA I N S


d onLYY LL Id In r,. m





SCHEDULE A


FOOTNOTES
1/ COL, 3 FROM AR SCH. 320, COL. E.


2/ COL, 4 FROM APPX jB TABLE Is COL. 31 APPLICABLE LINE.
3/ (TO LINE 175) ASSIGN % TC COL. 7, % TO COL. 8 &C
COL. 5a L. 8 & 9 AND THE TOTAL OF LINES 6 & 10 RESPECTIVELY.


SHEET6b 9


X TO CDL. 36. THE PERCENT PROM SCH. As SHN 2.10j ?T/


4/ (TO LINE 176) APPORTION COL. 5 Tr COLS. 7 t 36 ON THE BASIS OF PERCE'TS IN COL. 4r LINES 8 & 3 RESPECTIVELY OF TABLE BELOW.


ITEM
(1) ___
ENGINE MINUTE COSTS


SOURCE
(2)


SCH. As LINE 143p COL. 36


(3)


-RCENT-
(4)


2 CAR COSTS-SWITCHING SCH. A, LINE 143f C i_ 4_
3 TOTAL SWITCHING LITiE-- t---- --- -
4 GROSS TON MILE COSTS SCH. As LINE 143a COL. 7
5 LOCO UNIT MILE COSTS SCH. As LINE 143p Cl_ 8 ____
6 TRAIN MILES-OTHER SCH. AJ LINE 143j COL. 10
CAR COSTS.RUNNING ....SCH. A3 LINE 143F CtL. 40 ....
8 TOTAL RUNNING LINES 4 TO 7
9 TOTAL-SWITCHING RUNNING LImE 3 + LINE 8 0.O


5/ (TO LINE 182) ASSIGN


% Tr COL. 10 E


% TO COL. 36. THE PERCENT ARE FROM SCH. As SH. 2.121 13/.


6/ (To LINE 193) IF EXPENSES INCLUDED IN STUDY, COMPUTE BY MULTIPLYING THE AVERAGE BASE FOR AMORTIZATION OF DEFENSE PROJECTS;ROAD
AT THE END OF THE PREVIOUS YEAR & AT THE END OF THE STUDY YEAR BY THE APPLICABLE DEPRECIATION RATES BY TYPE OF PROPERTY FROM
WORK TABLE t7 COL. 10 FOR STUDY YEAR.

7/ (T7 LINE 209) ASSIGN TU COL, 5 THE AMOUNT FROM SCH. As SH, 4.2* LINE 143, COL. 11.

B/ (TO LINES 183 & 184) ASSIGN % TO COL, 7s X To COL, 8 ____ To COL. 36. THE PERCENT ARE FROM


SCH. As SH. 2;10; 8/ COL, 5 LINES 10, 11 C THE TOTAL OF LINES 4 & B8 KESPECTIVELY,
NOTE WHERE THERE ARE NO CHARGES TO AcCTS. 383 & 384 ASSIGN %% TO COL. 7a % TO COL. B AND
SEE FOOTNOTE TO SCH. A, S~. 2.10' 8/. IF THERE ARE NO CHARGES TO ACCTS. 383, 384 395 & 396 ASSIGN
ASSIGN % TIMES TO COL.7 AND % TIMES TO CUL. 8. PERCENT ARE FROM 4/ ABOVE.


% TO COL. 36.
X TO COL. 96.


LINE
NO.

1


I- -I--


~I





VARIABLE TRAFFIC AND GENERAL EXPENSES
ACCT. 418, 351 TD 508, 541, E 113 TO 143
TOTAL VARI- VARIABLE APPORTION. GROSS LOCO LI.
LINE ACCT. ACCOUNT TITIE FREIGHT AbLE FRT. EXP. MEiT TON UNIT NO.
NO 'O. EXPENSES 1/ RATIO2/ C.3 X C,4 FACTORS MILES MILES
(1) (2) (3) (4) (5) (6) (7) (11
211 418 LOSS & DA;A GE-FREIGHT XXX XXX XXX XXX xxx 21
212 418 LOSS C .atGE-CLIM PAYrIENT 3/ 1 7/ X'XX
213 418 LOSS & DAMAGE-CLERICAL 3/ ___TO COL 30 XXX XX 1.
214 351-360 TRAFFIC EXPE~SFCPAVPULL TAXES TO COL 38 XXX XXX _i.
2 5 441-449 'ISC OPERPPAYRrLL TAXES ___ T COL 37 KXXX XXX
216 451,453-462GErJFRAL ACCOJNTSCPAYPPLL TAXES T V COL 38 XXX Yx I x
217 508041 j jT FACILITY PrjTS __ET T COL 38 X XXXX. .... .
218 TAXFS EXCL F,I,T,tPAYRuLL TAXES 4/ TO COL 38 XXX XXX 21,
CR- ICIpE'JTAL & j TIFfR REVENUES
219 113 A__TER TRi.NSFERS 11/ T COL 38 XXX XXX 19l
220 138 COMMUNICATIDp.S 1 / Tn COL 36 XXX XXX
221 142 RENT RLDGS & OTHER PRPTY 11/ I__ COL 38 XXX XXX 221
222 143 MISC 57 11/ Tn COL 38 XXX XXX 212
22) TOTAL 213 TO 222 XXX xxx XXx --- )1L
224 TOT EXP L 73j 143, 20B & T223 6- XX XXX XXX _
22s GENERAL OVERHEAD RATIO 8/ XXX XXX XXX XXX X S K
226 nISTR. OF GENERAL OVERHEAD XXX XXX XXX L224X225C3B ____ __
227 TOT OPRTG EXP L224 L226 XXX XXX 227
CLASS I SWITCHING TERMINAL CO ......
228 RAILWAY OPERATING EXP 9/i 12/ ____ TO COL 3._X_ iKX .. X.X ._ .U
229 RAILWAy TAX ACCRUAL (EXCL FIT) 9/ TO L36. .......... ... X.. 3..S..
230 L NT EQUIPMENT KEMT1L __ __ -- ..... ..T _TOXXL.I.JL X.2.0
231 TOTAL L228, 229 230 XXX XXX XXX XX .
32 T EXPINC Ll PMT)L21227t,231 --- _-x__ XXX_- x-xx "'__A1 ... ... .. I -- .. ... ..
E T OTRFIC AN GE E S S


HCS ED LE As SHEET Tel


SEE SHEET 7,9 FOR TRAFFIC AND GENERAL EXPENSE







VAPIABLE TRAFFIC AND GENERAL EXPENSES
ACCT, 418p 351 TO 50e, 541, & 113 TO 143


TRAIN.t"ILES


CRE :


3THER
(if


KORK
EQUIPMENT
IIIt


FLOAT ING


RUNNING TERMINAL
I 12 1 f 'A,


2 2 418


STATION
CLERICAL
OLD C/L
M &4 1


vyx vyw-~- xr X


TOFC
CLERICAL
I l


INTRA-
TERMINAL
CLERICAL
( 1I A


%cEwFiiLE AA sUPI


INTER-
TERMINAL
CLERICAL
(1MT


i 1 12 1 A I I :k I
A11 418 xxx xx X Yxxx xxx xxx xxx xxx xxx
____ __ ____ ___ __ ___ ___ ~ '" ___ ___ ____ ___ ___


XXx


XXX


XXX


AXX
v --


XXX
v 'v


XXX


XXX


z 1 _01 AAA IX "A A" n I I* -
"'2165l-33-46 X- x"- xxx _" xx"_x .----- ----
21 45-449 XXX XXX XXX XXX XX XXX XX XX X xXXX


21 5088 xxx xxx xxx xxx xxx xxx xx xxx xxx


219 l3__ xxx xxx xxx xxx xxx xxx xxx xxx xxx________
221 14 xxx xxx XXX xxx xxx xxx xxx xxX XXX
2218 42_____XXX XXX XXX XXX XXX XX XXX XXX XXX __ A

222 143 xX X Xxx XXX XXX XXX XXX XXX XXX _.

223 xxx xxx xxx xxx xxx xxx xxx xxx _
i2LL. --2 XXX XXX XXx X~X -XX XXX XXX XXX ~______________2__A_

2T xxx
227 xxx XX
22- xxx xxx xxx xxx xxx xxx xxx xxx xxx all'
i7 __ xxx_____________________XX -f____..-

22a xxx xxx xxx xxx xx Xx xxx xxx xxx xxx -Xx,

2---- xxX x xxx Xxxx XXX xxx x xxx x Xxxx
Sxxx xxxxxx xxx xx x xx .
232 I XXX I -....


LINE
NO


ACCT.
NO.


212


418


,: 7.


'I !


SEE SHEET 7,9 FOR TRAFFIC AND GENERAL EXPENSE


E LUDEHCS As SHE T Te l


--~~-----~ ~-- ---- ~e ~~


--


---- ~~-


AAA


,1


]


AAx


Y


XXX


XXX


"


Vur


Vyll


r W


x Y





VARIABLE TRAFFIC AND GENERAL EXPENSES
ACCT. 418, 351 TO 508o 541. & 113 TO 143


-rwp "-
STA CLER. STATION PLATFORM STA EMPL TOFC TIE- TRAIN SUPPLIES LOSS 6
LINE ACCT. t SPECIAL 0 & 0 0 & D TRANSFER SPECIAL DOWN & DAMAGE Li
NO. NO. SERV. LCL CARLOAD LCL LCL SERV, CL SPEC. SVC. RUNNING TERMINAL CARLOAD NO
(18) (19) (20) (21) (22) (23) (24) (25) (26)
211 418 XXXxx xx XXX XX Xxx xxx XXX Xxx xxx l
2 3 418 XXX XXX XXX XXX XXX XX xx XXX t2
213 418 xxx xxx xxx xxx xxx xxxx xxx xxx X 213L.
. 351-360 XXX XX XXX xxx xx X XXX x__ .... LL
21 441-449 xxx .x vL mXx&,.. ..x x NxM 2gll.
2 6 4531453-462 XXX XXX XXX XXX XXX XXX XX XXX xx xx
217 8 541 xx XXX xxx xxx xxx XXX XXX XXx x xxx
7 4 XXX XXX XXX XXX XXX XXX XXX XXX XXX -

219 113 xxx XXX XXX XX XXX XXX XXX XXX xx
0 138 XXX xxx XXX ...XXX ,a lA..A.
221 142 xxx xxx xxx xxx xxx xxx xxx xx ......... .... al .
222 143 XXX XXX XXX xxx xxx xxx xxx1 XXX x XX l.
223 xxx xx xxx xxx xxx xxx xxx xxx xxx _.L
4 xx ________ .... __u-..
225 XXX XXX XXX xxx xxx XXX xxx xxx xxx I-
226 XXX 2
T7 _____XX

228 ____XXX XXX XXX XXXXXX XXX XX XXX X
229__ XXX XXX XXX -'-'xX X XX X -x- XXX X_ xx..
230 XXX _XX xxx __X xx XXX XX x XXX

232 ______ SCEDULE A6 SIV 32
SEE SHEET 7.9 FOR TRAFFIC AND GENERAL EXPENSE SCHEDULE A#


--- ---





VARIABLE TRAFFIC AND GENERAL EXPENSES
ACCT. 418, 351 TO 501, 541, & 113 TO 143


SCHEDULE A. S5HET 7.4
LOSS & DAM, CARLUAD ToFC INTRATERM, INTERTERM. HEATING & MILEAGE LI
LINE ACCT. CLAIMS & CLAI'S CLAIMS CLAIMS CLAIMS REFRIG- CARS TOFC NO
NO. NO, CLEAR. LCL CLERICAL CLERICAL CLERICAL CLERICAL ERATION INSPECTION TRLRS.
(27) (28) (29) (30) (31) (32) (33) (33A)

212 418 xxx xxx XXX xxx xxx xxx xxX
213 418 XXX XXX XXX XXX XXX XXX XXX XXX
214 351-360 XXx xxx XXX xxX XXX XXX XXX XXX *
215 441-449 xxx xxx xxx xX XXX XXX XXX XXX
2 6 451_453-462 XX_ xxx xxx XXX XXX XXX XXX XXX XXX2
217 50Bt541 XXX XXX XX XX XXX XXX XXX XXX 2
218 xxx XXX XXX XXX XXX XXX XXX XX21

219 113 Xxx xxx xxx xxx XXX XXX xxx xxx 2
220 138 xx xxx XXX X .... XM xxK -Xx
21 142 XXX xx XXX XxxX xx xxx XXX XXX
222 143 XXXX xx xx XXX X ._XX X,
22234 xxx xxx xxx xxx xxx xxx xxx xxx _
223 XXX xXX XXX XXX XXX XXX XXX XXX2

225 xxx xxx xxx xxx xxx XXX XXX XXX 22l
226 21
227 7_

228 XXX xXXX XXX XX_ xXX XXX XX XXX XXX 22.
229 xxx xx xx XXX XXX XXX X XX xX 219
230 __xxx XXx xxx XXX xxx xx Xx ..... xX. .3L.
231 XXX XXX XXX XXX XxX XXX XXX Xxx 231
232 ______
-~~~~~~ ie i Cir


E LUDEHC$ As S HE ET Te


:1i


E ES S H E E T 7. 9 P UR TRAFF E





VARIABLE TRAFFIC AND GENERAL EXPENSES
ACCT. 418, 351 TO 508, 541, & 113 TO 143
______-__________________ SCHEDULP A. SHgB.T 7..
ENGINE
LINE ACCT. CAR-4ILE CAR-DAY MINUTE UNRELATED GENERAL LQ
NO, NO, COSTS COSTS CnSTS TO STUDY OVERHEAD NO
--- --- (34) (35) (36) (37) (35)
21l 418 xxx xx xx xxx xxx --
1 xxx xxxx x-x ..-xxx ..t.

21s xxx xxx XX XXX xxx
2 441-449 xx xx axx xx



219 113 xxx xxx xxx xxx
220 138 xxx xxx x XXX XXX 0
i2l 142 XXX XXX xxx XXX a
22 43 XX XXX XXX xxx .. l.
o _XXx XXX xxx xx

26 __XXX

P ---x __ x_____XXXXXX xxx _________?in ..
1 9 xxx xxx xxx xxx
EUl_ ___ xxx xxx xxx xxx
211 XXX XXX XXX XXX
232 X____________________________2X


E ES & E E T 7. 9 GR TRAP I C SE


SCHEDULE A, SHEET 7.5







VARIABI TRAFFIC AND GENERAL EXpENSES
ACCT. 418* 351 TO 50.3, 541; C 113 TO 143


APPORTION-
MENT
C34 & C35
I 1 I


* CAR O 'NERSHIP


RUNNING
I Ln l


TOTAL
SWITCHING
r(&


COSTS REVENUE RU 4 G


APPORTION.
MENT C,41
(I 71


ROAD TRAIN
TO I'0OUSTR4
I &2 1


L LA S t TC H I NG


I NTRA
TERMINALS
( i& )


INTER
TERMINALS
(Il)


FRT HOUSE
0 & D LCL
(&A I


_211 418 xxx xx Xx xxx XXx xxx xXXXxx__x
212 418 XXx xxx xxx XXx XX x x XXXg
2 1 4l8 xxx xxx xxx xxx xxx xxx x. .xxx__
_24 x 31-360 XXX XXX xxx xXX xx xx .._ ... xx _.__. '
Ss 441.449 XXX XXX XXX XXX XXx xxx xxx XXX
i"6 43 1B3rXX XXX XXX XXX XXX XxX XXX XXX .24
5XXX XX XXX X XXX XXX XX XXX
216 45143 xxx xxx xxx xxx xxx xxx xxx A
21 5 0 t5'4 xxx xxx x-x xxx xxx xxx xxx xxx A
Sxxx xxx xxx xxx xxx xxx XXX xxx .

219 113 xxx xxx xxx x XX XXX XXX____
20 138- XXX XXX XXX XXX XXX XXX XX ___X
S142 XXX xxx xxx xxx xxx xxLx xxx A
221 ~ 1_2 XXX XXX XXX XXX XXX XXX XXX ____XXX_____________ 2
222 143 xxx xxx xxx xxx xxx xxx xxx xxx
-Fly xxx xxx xxx xxx xxx xxx xxx XXX _
22- xxx xxx
216 XXX X 2
2225_________ XXX XXX XXX XXX XXX XXX XXX XXX_____________2
227 xxx XX ___

22. XXX XXX XXX xxx xxx xxx XXX XXx _
-22 xxx xxx xxx xxx xxx xxx _xx
22 ______ XXX X XXX XXX X XXX XXX
__S3_--- XXX XXX XXX xxx XXX -XXX XXX___________


2Cxxx xxx 1- 2


LINE
NO


ACCT.
NO,


SEE MEET 7,9 FOR TRAFFIC AND GENERAL EXPENSE


SCHEDULE As SHEET 7


SCHEDULE As SHEET


U


,,l ', -


' '


i


Z


'


^, -*I *-^!






VARIABLE TkAFFIC AND GENERAL EXPENSES
ACCT. 4181 351 TO 508s 541j & 113 TO 143
CAR OWNERSHIP COSTS REVENUE RU;;ING & ALL SwITCHING
LINE ACCT. FRT, HDUSE INTER- INTER & INTRA Li
NO, NO. TRNSFR LCL CHANGE TRAIN No
(7) (48) (49 __
211 418 XXX XXX XXX 211
2 418 xxx xxx xxx 2t1
Z23 418 xxx XXX xxx ggg
2 4 35 -3 0 Xxx xxx xxx gg4
215 441-449 XXX XXX XXX __
216 45453-46 Xxx xxx XXX___
217 5MBE541 xxx xxx xxx p 9
218 XXX XXX XXX___
219 113 Xxx xxx X
221 123 XXX _XXx XXX ___n
221 142 xxx xxx xxx pg)
222 143 .XXXX XXx xxx .. g____________________________2gZ
223 xxx xxx xxx ______________________
225 XXX XX XXX ____2
226 ____
227

228 __XXX XXX XXX
229 XXX XXX XXX __
236 xxx xxx xxx -3D
231 xxx xxx xxx 233
23 XXX XXX XXX


E LUDEHCS As SHE ET Te ?


i lS I E E T 7. 9 P OR TRA f l C AN E







VARIABLE TRAFFIC AND GENERAL EXPENSES
ACCT. 4181 351 TO 508 541S 6 113 TO 143


SIEHEULE A& SLiPT T.


APPORTION E N G I N E M I r U T E C 0 S S *
LINE ACCT MENT ROAD TRAIN INTRA INTER FRT HOU E FRT. HOUSE INTER- INTERCINTRA
NO, NO. OF CDL 36 TO INDUSTRY TERMINALS TERMINALS 0 E 0 LCL TRNSPR LCL CHANGE TRAIN
(50) (51) (52) (53) (54) (35) (56) 15--
211 418 XXX XXX XXX XXX XXXX XX xx xx 21
_212 4 xxx xxx xxx xxx xxx xxx xxx xxx
t 418XXX XXX XXX XXX XXX XXX XXX XXX
.4__ 3XXX XXX5- XXX XXX XX XXX xx __xx xxx x
z-' 44-449 xxx x xxx xxx xxx xxx xxx xxx xxx 2

217 508534 2 xxx xxx xxx xxx xxx xxx xxx xxx 2
? XXX XXX XXX X XXX XXX XXX XXX

to19 113 XXX xxx XXX xxx xxx x-x 2- ---2 --1x
220 1 38 XXX xxx xxx xX xxx xxx xx xxx2
2211- ; 41 xxx xxx xxx xxx xxx xxx xxx xxx
2 _1 X4 XX XXX XXX xxx XXX XXX X__x
22-:- x xx xxx xx xxx xxx xxx xx xxx I-- ----.--3
226 xxx
22 _XXX xxx xxx xxx xxx xxx xxx xxx
Sxxx
22T xx


r,


I








FOOTNOTES UEnrviw E *e-I ..
I/ COL@ 3 FROM AR SCH. 320, COL. E.
2/ COL. 4 FROM APPX B, TABLE I* COL. 3, APPLICABLE LINE.
3/ (TO LINES 212 & 213) INSERT IN COL, 3# LINE 212 THE TOTAL LOSS C DAMAGE CLAIMS PAYMENT FROM REPORTS OF CARRIERS TO AAR. OEDUCT
THE LOSS & DAMAGE CLAIMS PAYMENT FROM LINE 211, COL, 3 AND ASSIGN THE REMAINDER TO LINE 213, COL. 3,

4/ COMPUTE TAXES, FREIGHT PORTION EXCLUDING FEDERAL INCOME TAXES AND PAYROLL TAXES, AS SHOWN IN LINE 61 COL. 4 OF TABLE BELOW.


Si uLep I A $ EUiW. Q


LINE ITEM SOURCE TOTAL FRT PASSENGER UNASSIGNE
NO, C() _(2 (3) (.4) 15) -- 6
I TOTAL RAILWAY TAX ACCRUALS AR SCH, 300 L6bC Ba GI F E K .
2 NET RWY OPER INCOME OMMITTING AR SCH. 300,L.25C. Bi G, F & K
DEFICIT ITEMS__
3 PERCENT DISTRIBUTION INE 2 ABOVE X 100.000
4 FEDERAL INCOME TAX AR SCH. 350jL.60jC.D *
5 PAYROLL TAXES AR SCH. 350,L.61 + L.62iC.D **
A TAXES EXCL. F.I.T._PAYROLL TX LINE 1 (LINE 4 LINE 5)


APPORTION TO COLS. 4, 5 & 6 ON THE BASIS OF LINE 3 ABOVE. IF A CREDIT FIGURE DEVELOPS IN LINE 6, COL. 6 APPORTION TO CO0CS
4 & 5 ON THE BASIS OF LINE 2 COLS. 4 & 5.
** ASSIGN TO LINE S COLS. 4 E 5 THE AMOUNTS FROM WORK TABLE 18, LINE 8, COL. 6 & LINE 9 COL. 3 RESPECTIVELY

5/ (TO LINE 222) EXCLUDE REVENUE RECEIVED UNDER TARIFF CHARGES FOR COAL C ORE WHARVES $ WHERE DATA IS AVAILABLE.
OTHERWISE INSERT TOTAL OF ACCT. 143 $ IN COL. 3.
6/ (TO LINE 224) FOR COLS. 7 THRU 57 ADD LINES 73, 143, 2101 & 223. FOR COLS. 3 & 5 ADD LINES 73T 143a 208 C 223 TO AVOID
DUPLICATING WORK EQUIPMENT EXPENSES INCLUDED IN LINE 143, COLS, 3 & 5.
7/ (TO LINE 212) ASSIGN TO COL. 26 FROM FORM 3 COL, 3 L.65-71 AS APPLICABLE AND TO COL. 27 FROM FORM B.
COL. 3 L, 72.78 AS APPLICABLE.
8/ (TO LINE 225) ASSIGN GENERAL OVERHEAD RATIO TO COL. 38. COMPUTED FROM LINE 224 COL. 38 / TOTAL COLS. 7 THRU 37


9/ (TO LINE 228 & 229) THE COUNT OF CARS INCLUDES THE LINE HAUL CARS SWITCHED BY THE TERMINAL COS. FOR THE LINE HAUL CL.I CARRIERS.
RATIO OP ENGINE HOURS OF SWITCH SERVICE FOR WHICH SCT COS, COLLECT REVENUE FOR THEIR OWN ACCOUNT AND FOR WORK OF CARRIERS OTHER
THAN CL. I LINE HAUL CARRIERS, BASED ON SPECIAL STUDIES, IS ESTIMATED TO BE NOT OVER .25. THEREFORE MULTIPLY THE TOTAL FREIGHT
IN THE ACCOUNTS BY % AND ASSIGN To COL, 3.

10/ (TO LINE 230) OBTAIN THE NET (DEBIT OR CREDIT) OF ACCT. 503-507, AR SCH. 300 COL. G & ACCTS 536-540 FOR NET EQUIPMENT RENTS.
MULTIPLY THE NET (DEBIT DR CREDIT) BY % FROM 9/ ABOVE & ASSIGN TO COL. 3.


f









FOOTNOTES
11/ (Tn LINES 219-222) ASSIGN


*. TO CfrL. 4 AS COMPUTED ON LINE 3 OF TABLE BELDW,


SCHEDULE A SHEET7,10


LINE ITFM SOURCE
NO, (I) 2)


TOTAL FREIGHT OPERATI',G EPPESES RENTS & TAXES
(EXCL. FEr.ERAL INCrIE TAX) ____


OPERATING EXPENSES, RENTS C TAXES
INCOr-E TAX)


2 TnTAL VARIABLE
(EXCL. FEDERAL
3 VRIABlELh.ATIl


SC'S A COL. 3, SUM LINES
73, 1431 208 & 213-218
SCH. A COL. 5, SUM LINES
73, 143P208 & 213-218


SI LINE 2 / LINE 1 ___


12/ (Tn LINE 228) ASSIGN i


v TL, COL. 4 AS COMPUTED ON LINE 3 OF TABLE BELOW.


--- -r*


VARIARLE ATIO


I.U. LI 1L '*


I NE
ki n


SCH, A, COL, 3, SUM LINES
I 77 11. 20a t ?12-216


TnTAL FREIGHT OPERATING ExPEISE


r1
1


Z TOTAL VARIABLE OPERATING CXPE'.SE SCH, As COL. 5, SUM LINES
S7,131,206 & 312-216


I


i L


S[URC E
(2)


AMOUNT
(3)


E NIL 2 / L I N E 1


I .


I


L


I


Pau a I


. I... h "- J -


ITEM







VARIABLE RETURN ON INVESTMENT
ACCT. 2.5 TO 57-58


ACCT.
NO,
(1)


ACCOUNT TITLE


"TOTAL
FREIGHT
EXPENSES 1/
3tt


VARI-
ABLE
RAT102/
j ^


VARIABLE
FRT, EXP,
C.3 X C,4


APPORTIONS
MENT
FACTORS


( ) ( 4 ) ( 5 ) ( 6 ) (
AO 7) (g


2.5-13,
T,26-445,


ROAD PROPERTY (EXCL LAND
CACCTS. 16 L 18-24
SWTG( NC IL) TR I 'AI S _wTG ..


T I AlA1131 AIF.


-- XXX j xxx xxx


S xxx xx___ xx


T5 CO 36
__ TO COL 7
XXX XXX


- -SCHEWO
GROSS
TON
MILES


J4-- .


XXx


LE A, .~HE T. .a
LOCO 1 LI
UNIT INO
MILES


XXX 293


xxi. I
I-----'- F-


ST T TRAIN tf 36
238 I UNNING IL xxx xX -r-i
_TO -Q 7XX xxx 2UT
239 16 STATIOQ OFF ICE BLDGS XxXX XX x Xxxx --
S6 PLATFORM 3F SCH ....- .. ....
24 I OTHER INCL RUNNING 3/ --CH A' 72 XXX -
24_ 18 wATER STATIrONS --- xx g_
243 19 FUEL STATIONS 6/ L 7 X
4 O 20 SHOPS C ENGINEHOUSES --
S41 GRAIN FLFVATnRS XXx xxx xx XXX XXX. X
46 22 STORAGE WAREHOUSES XXX xxx XXX XXX XXX Xx
247 23 wHARVES & DOCKS TO COL 36 Xxx 'xx
42 COA COAL ORE WHARVES T COL 37 XXX --- 4X
____TOtA ROAD L234,23.5m38Z240248 xx X -X X---- -
EQUIPMENT -
91, 31- .. STEAM LOCOMOTIVE-5-YAR51_ ..X oL 60
25$ 51 STEAM LOCOMOTIVES RDAD -/ Txx 3
O2 OTHER LOCOMOTIVES YARD TO COL 36 XXX X 2II
2a o THEIR LOCOMOTIVES ROAD -Xxx ---- 4
Zjf FREIGHT TRAIN CARS 9 L 6 -- '
2S 4 PASSENGER TRAIN CARS ___ R
I .-8 4WORK L MISC EQUIPMENT 250 ---O 5
I7TA 55 HIWAy REVENUE EQUIPMENT 12/ XXX TO COL 33A XxX XXX 2T
I TOTAL EQUIPMENT 250 TO 257A XXX XXX 7
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CLAIMS
CLERICAL
i 3n


INTERTERM,
CLAIMS
CLERICAL
ll |ai


HEATING C
REFRIG-
ERATION
If il


-- $ ___ __ '


MILEAGE
CARS
INSPECTION
f -a


T1OFC
TRLRS.
LIIA1 .... ..
tYlA


vvI I t I -


Yxx


YVv


yvv


AJ SHF ;T ..
LI
NO



219


iIZIX---- I 2xx
.. x x -- --x


E ES SHE ET 9.9 FOR RETURN 0 S


DEHCS ULE As SHE ET 9.


LINE
NO.


ACCT.
ND,


i 27a


297


CARLOAU
CLAIMS
CLERICAL
t 7A I


XXX


---~


x YY


YYY


xYY


vw v








VARIABLE RETURN ON INVESTMENT
ROAD AND EQUIPMENT
ecu1umil W At ueT 9.5


I -


CAR-MILE
COSTS
<4a I


____ --v -


ENGINE
CAR-DAY MINUTE -UNREL
COSTS COSTS TO STL


iTED
JDY


GENERAL
OVERHEAD
a i


Sxxx___ xx xxx

z xxx I xxx
CHL wL_ o-ni A E fm


E ES SHE E T 9. 9 POR RETURN E


sflUV U 3 -0


LINE
NO.


ACCT.
NO.











VARIABCE RETURN ON INVESTMENT
ROAD AND EQUIPMENT


r... r e "- a A


APPORTION. CAR OwNERSHIP COSTS REVENUE RUNNING AND ALL SWITCHING *Aa 20 .

LINE ACCT. MENT TOTAL APPDRTION- ROAD TRAIN IN TRA I'~ER FRT HOUSE
NO NOD C34 C35 RUNNING SWITCHING MENT C,41 TO INDUSTRY TERMINALS TERMINALS 0 D LCL
I- --- l ----A I fj- -LAII- (42) () -a tI)5 _-A I


xv'


yvv


vVw


I VVV


2t 2 1 -IF XXX -Alm a_ X__XXX -
L_0 ., ,. ,_ I. ..xxx-. .. ---


O Y nruUm KuI u N l' Vt3M I NI FUU]TUTi)


SCHEDULE A# 3MeCT Tog


ra


49E onBBI


wI,..


YY'


j *Juu


... uY








VARIABLE RETURN DN INVESTMENT
ROAD AND EQUIPMENT


--- FCat. *" C. MA


ACCT.
NO,


CAP OWNERSHIP


FRT. HOUSE
TRNSFR LCL


COSTS REVENUE RUNNING C ALL SWITCHING


INTER-
CHANGE


INTER & INTRA
TRAIN


1 7 (f.4 (49 1


XXX xxx I xxx I


'279 I I1_11a_ 1n


2 I I_ se,.muiu &.SW~ O'


SEE SHEET 9.9 FOR RETURN O: INVESTMENT FDUTNOTE5


LINE
NDO

TTB8


re.UrAIIE: &, tUmmy *_Y


LI
NO
I IaI


I


SCHDUE A SEET9@


1


=


9









VARIABLE RETURN ON INVESTMENT
ROAD AND EQUIPMENT


APPORTION-
MENT
OF COL 36
i r nt


* *
ROAD TRAIN
TU INDUSTRY
f r1i


* ENG I N
INTRA INTER
TERMINALS TERMINALS
(491 (3


8 __ xxx ____ _____ ____ t7-
il A279-- f I ________ _______ ___ ___ ___ ______________________--U A S
--- -.---f i i A Cu1-eT as


M I U T
Y HOU SECL
0 t 0 LCL


_.. s T 5 *
FRT, HOUSE INTER
TRNSFR LCL CHANGE
I It %( I R&


*
1NTERCINTRA
TRAIN NO
Il tv


E ES SHE E 9, 9 OR RET RN 0 E


LINE
NO,


ACCT
NO.


CS HED LE s EE .







FOOTNOTES SCHEDULE A
1/ COLE 3 FROM FORM 2 SH, 1.1, COL. 6
2/ COL. 4 FROM APPX Be TABLE I, COL. 3s APPLICABLE LINE.

3/ (TO LINES 240 C 241) APPORTION LINE 239# COL. 3 TO LINES 240 C 241 Or' BASIS OF SEPARATION OF ACCTS. 373 & 452 COLe*
LINES 1 & 2 OF TABLE BELOW. THIS SEPARATION EXCLUDE GENERAL OVERHEAD PORTION OF ACCT. 452.


LINE ITEM SOURCE AMOUNT PERCENT
NO. (ci (2) ) 14)__
1 STATION PLATFORM rCH. A LlE 91 OL. 3
2 STATIOlN.THER SCH. As LINES 10 65, COL. 3
T-p x- LINtE & + LINE 2


4/ (TO
BY

5/ (To


SHEET. I


LINES 260 9 271) MULTIPLY THE TOTAL FREIGHT RETURN FOR SWITCHING c TERMINAL COS. IN FORM 21 COL. 71 LINES 26-43
% AND ASSIGN TO COL. 3 AS APPLICABLE. THE PERCENT IS FROM APPX, B, TABLE IIl LINE 8.

LINE 242) APPORTION COL. 5 TO COL. 7 ON THE BASIS OF PERCENT IN LINE 5 OF TABLE BELOW. ASSIGN REMAINDER TO COLa 361


LINE ITEM SOURCE AMOUNT
Ni i (2)
1 ACCT. 385-YARD SWITCHING SCH. A, L, 22i C. 36
2 ACCT. 397-TRAIN SwTG PORTION SCH. L, 34 C. 36 _
3 ACCT, 397-RUNNING PORTION 5RH, A L. 34 C. 7?
4 TOTAL WATER EXPENSE I NES 1 2*3
5 RUNNING PORTION (PCT) LINE 3 / LINE __


NOTE WHEN THERE IS NO ENTRY IN ACCT. 385 OR 397 ASSIGN % OF COL. 5 TO COL, 7 AND REMAINDER TO COL. 36.
PERCENT CALCULATED BYi SCH As LINE 235AC., / SCH As LINES 235 2341 C.3.

6/ (TO LINE 243) ASSIGN % OF COL. S TO COL. t7 % TO COL. 8 & REMAINDER TO COL. 36b PCTS. FROM SCH.AiSH.2.9a71
L.8 L.9 RESPECTIVELY.
7/ (TO LINE 264) ASSIGN % OF COLt 5 TIMES TO COL. 7 TIMES To COL. a8 THE
REMAINDER TO COL. 36. PCTS, FROM SCH. As SH, 6,9, 4/s
B/ (To LINES 251 t 253) ASSIGN % oF COLD 5 TO COL. 36 REMAINDER TD COL, 8. PERCENT CALCULATED BYI FORM 1s SH. 4'.1
LINE 89, COL. 3 / FORM 1 SH. *l., LINES 86 G 89s COL. 3.

9/ (TO LINES 254 & 255) APPORTION COL. 51 % TO COL. 7p, TO COL. 10 %& TO COL. 33. ASSIGN
X 0O COL. 35 TO COL. 40 6 % TO COL. 419 PCTS. FROM SCH. A, SCHm. 411, 9/,

10/ (TO LINE 256) APPORTION COL,51 % TO COL% 12 G % TO COL. 13. PCT FROM DEPR. CHARGESACCT. 331(56) C
CALCULATED BYj SCH.AL.96,C.12 / COL. 5 & SCH.A#L.96C.I3 / COL. 5.

11/ (TO LINE 257) ASSIGN % OF COL. 5 TO COL. 7 6 C TO COL. 36. PCTS. FROM FORM 2, SH. 4.1, 2/, COL. 6 LINE
2 & I RESPECTIVELY.

t1/ (TO LINE 257A) COLS. 3 & 5 ARE FROM FORM 2p LINE 23* COL. 8.


S










VARIABLE OPERATING ExPENSES
RENTS TAXES C RETURN


ACCOUNT TITLE

(2)


SCHEDULE Ba SHEET 1tl


- r ~ -


TOTAL
FREIGHT
EXPENSES 1/
(3)


VART-
ABLE
RATI., 2/
(C)


VARIABLE
FRT, EXP.
C.3 X C,4
( 5 )


APPORTI IDO
MENT
FACTORS
I( )


I I I m I I 4


VAKI AtLt (INIT I ,U I) 1
OPERATING EXPENSES, RENTS E TAXES
FROM SCH. A LINE 232


RETURN ON INVFSTMFNT
RlAD FROM SCH.As L.278
EOutJrFR M SCH AL.279
TOTAL RETURN L 2 L 3
GRAND TOTAL EXPENSE, RENTS, TAXES
C RETURN L 1 L 4


XXX


XXX


XXX. _
YvY


-4- I ^1 I "--- -1-- ------- 1-


XXX


XXX


XXX


XXX


GROSS LOCO
TON UNIT
MILES MILES
L(7) (--- )


...... .....-- -----.


-4 -- I -4 4 _________


I I SERVICE UNITS I I i I I I_


DESCRIPTION OF SERVICE UNITS


SOURCE OF


SERVICE UNITS


XXX






XXX


XXX


XXX


XXX


TOTAL
GROSS-TON
MILES
REV C
NON-REV


LOCO-
MOTIVE
UNIT
MILES


- .__ I I 1


XXX


XXX


XXX


FORM 1
SH 1.1
LINE 32
CUL 4


4 1 I-~ 4------------- -t-- ---~- -?


NUMBER OF SERVICE UNITS


XXX


XXX


XXX


XXX


FORM I
SH 4.1
LINE 86
COL 3


5
fr


7




$


______________________________ p -____________----------------------------- ---------------- -
UNIT _iSTS _
9 OPERATING EXPENSESsRENTS & TAXES XXX XXX XXX XXX 9
SLNF 1 DIVTDFUj BY I TNF______
10 RETURN ON ROAD LINE 2 DIVInED BY XXX XXX XXX XXX 10
LINE 8 ____ .. -
11 RETURN ON EQUIPMENT LINE 3 DIVIDED XXX XXX XXX XXX 1
________BY LINE R _. 1 ...........
12 TOTAL SUM OF LINES 9* 10 & 11 XXX XXX XXX XXX _____


ACCT
NO
(1)


LINE
NO


I


5


7


I.



I












I






I


----- -c+---- c


- ------


._ .Xx_
y ,&


SCHEDULE Ba SHEET 1.1


SEE SHEET 1.10 FOR FOOTNOTES







VARIABLE OPERATING EXPENSES
RENTS TAXES & RETURN


XXX


* t I -r


XXX


XXX


AAA


II I. --4I- I uu I I '1 -


AAA

XXX


XXX


XXX


XXX


SCHEDULE Be SHEET 1.2


STATION INTRA" INTER"
LINE ACCT. TRA N-MILES wORK FLOATING CLERICAL TOFc TERMINAL TERMINAL LI
NO NO. CREW OTHER EQUIPMENT RUNNING TERM AL OLD C/L CLERICAL CLERICAL CLERICAL NO
S9) ( 10) (11) (12) (13) (1'4) (15) 6

i EXPENSES "xxx -- --
___ RETURN xxx ... .... ... .. .....
Xxx xxx x___ _
xxx
IgkkTOTAL XXX "__ _
5 TOTAL EXP.& xxx
,E R V U N IT S C A RS C A RS -
SDESCRIPTION TRAIN TRAIN XXx REV T ~- SEE CL SHPTS TFC CS CARS I
MILES MILES MILES WORK ORIG SHPMTS SWITCHED SWITCHED
INCL TABLE PLUS ORIG + INTRA. INTER.
MILEAGE- 15J TERM TERM TERMINAL TERMINAL
CARS LESS
TOFC

7 SOURCE FORM 1 FORM I XXX FORM 1 SEE 1/ FORM 1 FORM 1 7
SH 1,1 SH 1,1 SH 4 1 NOTE SH 1,10 SH 1,10 SH 2,2 SH 2,2
LINE I LINE 1 LINE 104 ABOVE LINE 3 LINE 6 LINE 41 LINE 42
COL 3 COL 3 COL 3 COL 3 CDL 3 COL 9 COL 9

8 UNITS XXX XXX

UNT OSTS"" v


a IXPENSPS


RET. RPAD


. TER E QU I P


XXA


L


I,


xxx 11
XXX .
DULE So SHEET 1.2


1 I T.NIT C FO 1 xx 1 1 xSCHE
EE IHEET 1._O__ tOONOS


ffA


AAA


L







SCHEDULE BA SHEET 1.3


VARIABLE OPERATING EXPENSES
oPNTS TAXEPS RETURN


STA CLEAR. S T A T I 0 N P L A T F 0 R M STA EMPL TOFC TIE- TRAIN UPPLIES LOSS E
LINE ACCT. t SPECIAL 0 D D 0 & D TRANSFER SPECIAL DOWN C DAMAGE LI
NO NO. SERV. LCL CARLOAD LCL LCL SERV. CL SPEC SVC. RUNNING TERMINAL CARLOAD ND
[T I (isU) (19) (20) (21t (22) (23) (24) .(251--
VAR. COSTS .
I EXPENSES
RETURN
S_______XXX XXX XXX
1. xxx& XXX XXX x xx xxx XXxxX xxx -
A TOTAL xxx Xxx x -----
5 TOTAL EXP.E
RETURN
SDSCRPTION LCL N CL TONS LL TN LLTOO b5 TO N CL SHPTS TFC REV CAR- CL StPTS CL TONS SP
ORIG PLUS ACTUAL. ORIG PLUS ORIG PLUS ORIG SHPTS MILES DRIG ORIG
TONS TERM LY PLAT- TUNS TERM TONS TERM PLUS ORIG INCL PLUS PLUS
FORMED TERM PLUS MILEAGE. TERM TERM
LESS TERM CARS LESS
TOFC TOFC

7 SOURCE FORM 1 1/ FORM 1 FORM 1 1/ I/ FORM I I/ FORM 1 7
SH 2.2 SH 1.10 SH 2.2 SH 2.2 SH 1.10 110 SH 0 H 4.1 SH 1.10 SH 2.2
LINE 43 LINE 6 LINE 43 LINE 43 LINE 3 LINE 6 LINE 104 LINE 3 LINE 39
COL 7 COL 3 COL 7 COL 7 COL 3 COL 3 3 COL COL 3 COL 7

8 UNITS


9 EXPENSES 9

10 RET. ROAD XXX XXX XXX 10

11 RET. EQUIP XXX XXX XXX X XXX XXX XXX XXX XXX 11
12 TOTUNIT CS ____-


E LUDEHCS Be S H E ET 1. 3


SEE SHEET ,l0o FOR FOOTNOTES








VARIABLE OPERATING EXPENSES
RENTS TAXES & RETURN


SCHEDULE Ba SHEET 1.4


LOSS & DAM* CARLOAC TUFC INTRATERM, INTERTERM. HEATING & MILEAGE
LINE ACCT. CLAIMS & CLAIMs CLAIMS CLAIMS CLAI'S REFRIG. CARS TOFC LI
NO NO, CLEAR. LCL CLERICAL CLERICAL CLERICAL CLERICAL ERATION INSPECTION TRLRS. NO
TS 7)T819 (301 (31cg) (1 t32) (33) (33A)
VAR. COSTS -2
rI EXPENSES -----

RETURN
S--_XXX____ __ xxx ..,-,--- L
------- XX xxx xxx xxx xxx xxx -
TOTAL xxx XX
5 TOTAL ExP.C -
RETUR,
SERV. UNITS
6 DESCRIPTION CCL TONS CL TONS TOFC TONS CARS CARS TOTAL CAR-MIES XXX
ORIG ORIG ORIG SWITCHED SWITCHED LOADED LOADED
PLUS PLUS PLUS INTRA- INTER- EMPTY EMPTY ON
TERM TERM TERM TERMINAL TERMINAL CAR-MILES A MILEAGE
LESS REFR CARS BASIS
TOFC

7 snOURE FORM I 2/ 2/ FORM 1 FORM 1 AR SCH FORM 1 XXX 7
SH 2.2 SH 1.10 SH 1.10 SH 2.2 SH 2.2 376 LINE SH 1.1
LINE 43 LINE 10 LINE 7 LINE 41 LINE 42 2 COL B LINE 9
COL 7 CDL 2 CDL 2 COL 9 COL 9 COL 4

a UNITS xxx 5


9 EXPENSES XXX

10 RET. ROAD xxx xxx xxx 0

11 RET. EDUIP XXX XXX XXX XXX XXX XXX XXX xxx

t12 ToTUNIT Cs cUL BI 3EEt 3
NET CS SCHEDULE Bo SHEET 1.4
SEE 5HEET 1o10 FOR FOOTN4TES










VARIABLE OPERATING EXPENSES
RENTS TAXES t RETURN


vYV


XYv


XXX


XXX


SCHEDULE Ba SHEET 1,5


- I -- *


ACCT
NO


CAR-MILE
COSTS
(34)


CAR-DAY
COSTS
(SS)


ENGINE
MINUTE
COSTS
(361


UNRELATED
TO STUDY
(371


GENERAL
OVERHEAD
(38)


APPORTION.
MENT
C34 & C35
(39)


-~~~~1


1 VAR- 1 TS I I 1_ I


EXPENSES


XXX


XXX


I RETURN I 1 1


a 1nn it _m_ 0 4. -


vnr*i


TOTAL EXP.&


vwv


YXV


vYv


vYv


YYY


LI
NO



--
4-

--


R TURN
-- AV, UNITS
6 DESCRIPTION TOTAL PRT TOTAL CAR TOTAL XXX XXX XXX
CAR-MILES DAYS RUNN- SWITCHING
LESS ING SWITCH MINUTES
MILEAGE- ING LOAD
CARS C UNLOAD


7 SOURCE SCH A SCH A FORM XXX XXX XXX 7
SH 4.10 SH 4.11 S5 3.2
8/ L.5 9/ L. 5 LINE 79
COL 14

B UNITS XXX XXX XXX 8


UNIT CMLnsTs
EXPENSES XXX XXX XXX 9

10 RET, ROAD XXX XXX XXX X XXX 10

11 RET. EQUIP XXX XXX XXX XXX 1

If TOT,UNIT CS _XXX XXX XXX ___
SEE SHET 1.0 FOR OOTNOES.....U .... SHE 1,


LINE
NO


j I,, c I ac


qvL 1 Ia. L 0. 4


YYY


VYX


'I









I


E CUDEHCS So SHE Ey 1. 5


IEE SHEET 1.10 FOR FOOTNOTES








SCHEDULE Ba SHEET 1.6


VARIABLE OPERATING EXPENSES
RENTS TAXES t RETURN


CAR OWNERSHIP COSTS REVENUE
T L APPORTIONF ROAD TRAIN
SWITCHING MENT C.41 TO INDUSTRY


RUNNING AND ALL SWITCHING


INTRA
TERMINALS


INTER
TERMINALS


FRT HOUSE
0 E D LCL


0*


FRT HOUSE
TRNSPR LCL


f'?T (-421 (-431 (44) (45) (461 (T) ________
EXPENSES xxx -
RETURN
-- X- --x xxx xxx xxx xxx xxx xxx ___X
xxx ... "
* T V- x x x ... .__
5 TOTAL EXP.6 XXX---
RETURN

6 DESCRIPTION REV CAR- XXX XXX cL CARS RS CARS CL CARS LCL LOADED LCL LOADED D
MILES LOADED C LOADED LOADED & CARS CARS
EXCL CAB & EMPTY EMPTY EMPTY SWITCHED SWITCHED
MILEAGE- ROAD TRAIN INTRA- INTER TO & FROM TO C FROM
CARS TO INDUSTRY TERMINALS TERMINALS FREIGHT FREIGHT
HOUSES HOUSES


? SOURCE FORM 1 XXX XXX FORM 1 FORM 1 FORM 1 FORM 1 FORM 1 7
SH 1.1 SH 3,1 SH 3.1 SH 3.1 SH 3,2 SH 3.2
LINE 12 LINE 53 LINE 53 LINE 53 LINE 48 LINE 48
COL 4 COL 3 COL 4 CoL 5 CoL 6 COL 6

8 UNITS xxx xxx

UNIT CnSTS
9 EXPENSES xxx xxx

10 RET, ROAD xxX XXX xxx xXx xxx xxx xxx xxx 10

11 RET. EQUIP XXX xxx______ 11

12 TOT.UNIT CS xxx xxx 12. _
ICS E DUL! a, B w1 1,HET 6


E ES S H M E T ic t 0 F OR Footo S


LINE
NO


ACCT.
NO.


* *

RUNNING
(&A)


* *


gfH-nUL1 HEET 1@6







VARIABLE OPERATING EXPENSES
RENTS TAXES & RETURN


SCHEDULE BS SHEET 1.7


CAR OwNERSHIP COSTS APpORTION-
LINE ACCT. INTER. INTERCINTRA OF MENT LI
NO NO. CHANGE TRAIN COL 36 NO
(48) (49) (50)

I EXPENSES XXX

RETURN
_2 XXX XX XXX
I xxx 3
4 TOTAL XX 4

5 TOTAL EXP,. -XXX
RETURN
SERU. UNITS ......
6 DESCRIPTION REV CAR- REV CARw XXX 6
MILES MILES
EXCL CAB, EXCL CAP.
& MILEAGE & MILEAGE
CARS CARS


T SOURCE FORM I FORM 1 XXX 7
SH 1,1 SH 1.1
LINE 12 LINE 12
COL 4 COL 4

UNITS XXX 8

UNIT rnSTS
9 EXPENSES XXX 9

10 RET, RnAD XXX XXX XXX 10

11 RET. EOUIP XXX 11

1i TOT,UNIT CS XXX 1I


E LUDEHCS B e SHE E T 3. 7


SR SHUki 1 10 FUR FOUI S









VARIABLE OPERATING EXPENSES
RENTS TAXES C RETURN


SCHEDULE B, SHEET 1t,


* *


ROAD TRAIN
TO INDUSTRY
(51)


INTRA
TERMINrALS
(52)


ENG INE


IhTER
TERMINAL
(53)


MINUTE

S 0 C 0 LCL
(54)


c a 5s._sJ
PRo- HOUSE
TRNSFR LCL
(55)


* *C


INTER.
CHANGE
(56)


INTER6INTRA
TRAIN
(57)


SVAR. ________,__ __ ----- ---- ___________ ---------os
1 EXPENSES 1

RETURN
] 1 i
6 TOTAL_ _____ ___
5 TOTAL EXP.t
RETURN
SEIV. UN T- ,
6 DESCRIPTION CARS CARS CARS LCL LOADED LCL LOADED REV CAR- REV CAR.-
SWITCHED SwITCHED SWITCHED CARS CARS MILES MILES
ROAD TRAIN INTRA- INTER- SWITCHED SWITCHED INCL INCL
TO INDUSTRY TERMINALS TERMINALS TO & FROM TO E FROM MILEAGE- MILEAGE-
FREIGHT- FREIGHT- CARS CARS
HOUSES HOUSES

7 SOURCE FORM I FORM 1 FORM 1 FORM 1 FORM 1 FORM 1 FORM 1
SH 3.1 SH 3.1 SH 3.1 SH 3.2 SH 3.2 SH 4.1 SH 4,1
LINE 51 LINE 51 LINE 51 LINE 48 LINE 48 LINE 104 LINE 104
COL 3 COL 4 COL 5 COL 6 COL 6 COL 3 COL 3

8 UNITS


UtNI T COSTS
9 EXPENSES S

10 RET. RnAD

11I RET, EOUIP

IL TOT.UNIT CS S ---------, ... .


h t5 SHE h ? 1, 1 0 > DR POU S


LINE
NO


ACCT.
NO.


I


SrE L Be SWEE










UNIT COSTS


AVERAGE


WAv


_._S HL ULE B-... SU 14.--
THROUGH


AVERAGE 4 I


LINE ITEM
NO.
(1)


PER REVENUE NON
REV CROSS TON MI.


SOURCE


AMOUNT


(2)


SCH.B, SH.1.1
L.12j C. 7


PERFORMANCE
FACTORS 3/


COST PER TRAIN
MILE t GTM 4/


PERFORMANCE
FACTORS 3/
I6 )


COST PER TRAIN
MILE & GTM 4/
I7\


PERFORMANCE
FACTORS 3/
(8)


(21 A I ( )--


16 PER LOCO UNIT MI. SCH,.rSH,1.1,
L. 121 C. 8


PER TRAIN MILE
EXCL. WAGES


SCH.B, SH.I.Z
L.12a C. 10


1.0


COST PER TRAIN
MILE E GTM 4/
(9)


4 4- ------- -


1.0


1.0


16 PER TRAIN MILE SCH.BjSH.1.2a 100.000%
wAGES L.121 C. 9

17 TOTAL VARIABLE SUM OF LINES
COST PER TR.MICE 13 16 C.579


VARIABLE COST
REV NON REV


PER
GTM


VARIABLE COST PER
REV GROSS TUN MILE


LINE 17 C.5,7C9
/ LINE 13 C. 4,6
B RESPECTIVELY


LINE 18 C.5,7C9
/ P RATIO
FROM FM pSH,l,11


L I i L.34C.4 _______i___________ .


-- ~-- ----- --


_ __ .,,~ -^--J--- C~w~-~-~l -~I--I~"'


----- ----'


- -----1






FnDTNOTES SCHEDULE B SMEET1.1O
1/ (TO LINE 8. COCS. 14, 15, 19, 22, 23 & 25) ASSIG", LINE 6p COL, 3 OF TABLE PELOW TO LINE Ba COLS. 15 & 23. ASSIGN LINE 3 TO
LINE 8 COL. 14 22 ( 25. ASSIGN LINE 9 TO COL. 19.

LINE ITEM SOURCE AMOUNT
NO. (1) (2) _

I ANNUAL CARLOADS FORM j1 SH. 2,2p LINE 40o COL. 7 __
2 ANNUAL TFC CALOADS WOR-LTABLE 1 LINE 6, COL. 7 ____
3 ANNUAL CARLOADS LESS TOF'- LINE 1 LINE 2........ ...
4 TOFC TRAILERS ORIGINATED. CS 54-Sl, SEC, DILINE J, CDL. D-3o
INCLUDING MAIL & EXPRESS LINES KLM, COL. D-1
5 nRIGTN+TERM. FACTOR wr.RK PAPERS, 1966 BURDEN STUDY
o TDFC TRAILERS (OCT) LINE 4 X LINE 5 .
7 ANNUAL TlNS OF CL FRT.(ODT) FnRM 1, SP, 2.2, LINE 390 COL. 7
8 RATn-CL 'TnNS PLATFORMED TO
SCL TONS URIG 4 TERr. APPX, AS TABLE II. LINE 3___ __.............
9 ANN. TONS.CL FRT PLATFORMED LINE 7 X LINE 8 _"-

2/ (TO LINE 8, COLS. 28 & 29) ASSIGN LINE 7, COL. 2 OF TABLE BELOW TO LINE B8 COL. 28 & LINE 10 COL. 2 TO LINE 80COL. 29.

LINE CAR TYPE TONS ORIG TERM *
NO, (1) (2 )
1
,' BOX ...... -- ---E -- --- ------------- --
2 CGNDLA + HOPPER -
3 TAr4K


4 REFRIGERATOR
5 STUCK
6 FLAT ......______......--- .--- --- ---------------
7 FLAT TOFC
8 RAILROAD EQUIP. (CLASS 274)
9 TOTAC (L. 1 THRU 8)
I 10 TOTAL EXrL. TOFC (L.9 L.7)


---.---. ------.. -~I


1 1 TOTAL EXCL. GON. & HOPPERPTANKjFLAT TOFC &
RAILROAD EQUIP. (L.10 L.2,3C8) I ---

SOURCE IS WORK TABLE )I SH, lS LINE 11i COLS. 313 AS APPLICABLE,


I





FOOTNOTES
3/ INSERT IN LINE 13# COLS. 4a 6 & 8 THE TRAIN WEIGHTS SHOWN ON LINES 3a 5 T RESPECTIVELY.
INSERT IN LINE 14, COLS. 4j 6 C B THE NUMBER OF UNITS SHOWN ON LINE 15, 16 & 17 RESPECTIVELY.
INSERT IM LINE 16, COLS. 6 & 8 THE PERCENT SHOWN ON LINES 25 C 26.


SHEET1,ll


SCHEDULE B


LINE
NO.


ITEM
(1)


COMPUTATION OF TRAIN WEIGHT


1 REVENUE C NON-REV GROSS TON MILES
(EXCL. CARi


SOURCE
(2)


2 TRAIN MILES FORM il SH. is.l LINE ls COL. 3
3 WEIGHT OF AVERAGE TRAIN LINE 1 / LINE Z
4 RATIO OF WAY TRAIN TO AVG. TR T, APPX, B, TABLE IIIs LINE 15
5 WEIGHT OF WAY TRAIN LINE 3 X LINE 4
6 RATIO OF THRU TRAIN To AVG. TR, WT, APPX. Bj TABLE III, LINE 16
7 WEIGHT O THROUGH TRAIN LINE 3 x LINE 6

COMPUTATION OF LOCOMOTIVE UNITS PER TRAIN

8 NUMBER OF UNITS PER MILE-ALL TRAINS STATEMENTT 669, TABLE 3j LINE 19
9 NUMBER OF UNITS PER MILE.WAY TRAIN STATEMENT 6-69a TABIE N INE 17
10 NUMBER OF UNITS PER MI.-THRU TRAINS STATEMENT 6*69p TABLE 3. LINE 18
I RATIO OF WAY TRAINS TO ALL TRAINS LINE 9 / LINE B
2 RATIO OF THRU TRAINS TO ALL TRAINS LINE 10 / LINE B
3 LOCOMnTIVEUNIT MILES __AR SC5319Lr.7C.BE0SA 3-03 COL.D
4 TRAIN MILES FORM 1- SH. ,1Tr LtN ; C co L'Y
13 AVG.NO, OF UNITS PER TRAIN -NE 3 / LINE 14
16 NO. OF UNIT8.WAV TRAIN -LINE 1I X LINE \\
17 NO. OF UNITS.THRU TRAIN LINE 15 X INE \,

COMPUTATION OF WAGES PER TRAIN MILE

18 TOTAL COMPENSATION-LOCAL & WAY FREIGHT WAGE STATSi ST M-300,SUM 114o118a123-127
19 MILES ACTUALLY RUNmLOCAL C WAY FREIGHT WAGE STATSj ST M-300JSUM 11 123
20 AVG. WAGE PER WAY TRAIN MILE LINE 18 / LINE 9
2 TOTAL CQMPENSATION.THROUGH FREIGHT WAGE STATS, ST M-300,SUM 11 ,117,T122C126
22 MI ES ACTUALLy RUN-THROUGH FREIGHT wAGE STATS ST M-30OSUM 113122
23 AVG. WAGE PER THROUGH TRAIN MILE LINE 21 / LINE 22
24 AVG, COST PER TRAIN MILE (LINE B LINE 21 (LINE 19 LINE 22).
25 PERCENT FoR WAY TRAIN COST LINF 20 / LE 24
6 PERCENT FOR THROUGH TRAIN COST LINE 23 / LINE 24
4/ COMPUTE UNIT COSTS PER TRAIN & GROSS TON MILES FOR LINES 13, 14 15 & 161 COLS. 50 7 & 9 BY MULTIPLYING THE UNIT COSTS IN CODL 3
BY THE APPLICABLE PERFORMANCE FACTORS IN LINES 131 14a 15 C 16a COLS. 41 6 & 8S


AMOUNT
(3)


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h-


FORM Ir SH. Irlr LINE 32r COL. 4






CONSTANT TRANSPORTATION EXPENSES
ACCT. 372 TO 405


ACCT.
NO.
il i


ACCOUNT TITLE
f I


FREIGHT TANT
EXPENSES 1/ RATIO/
(3) (4)


FRT. EXP.
C.3 X C,4
(5)


-PPORTION.
MENT
FACTORS
(6)


--=" .. ,- .... ------ T r n rnli in
(3) (4)


I !DISPATCHTNG TRAINS


I ---'-c-*----------


FOR DISTRIBUTING A/C 373
CURRENT yRS SVC UNITS 3/
VR.-UNIT COSTSAPP A TABLE III)
CIIRRFNT VRZ Pi A^TPRM BASF 4/


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XXX


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373 BASE
2 YR.,UNITS


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XXX


x-x- -X
XXX
-L X--L 3
XXX


SCHEiL. _CSI IT 1
GROSS LOCO
TON UNIT NOs
MILES M LES
(71 (81


XXX


xx I


& &x


I xxx L


XXX
X~X -I


XXx
X
K


1 Xx


5 !% DISTRIBUTION LINE 4 ^^ 1
6 OTHER BASE CURRENT VRS 0 TER BASE 4/ XX x L 2 L3 Kxx XX
DIST L xxxxxx Xx KM
7_ DISTRIBUTION OF LINE 6 xxx-- X--XXX-. XXX--
8 373 TOTAL CURRENT STATION EXPENSE TOTAL __-- XXX XXX XX XX
9 373 PLAT CURRENT ACTUAL PLATFORM 5/ LINE 5 xx x
373 OTHER t CURRENT ACTUAL OTHER 5/ LINE 7 Xxx x
rT 373 CURRENT STATION COST L 9 L 10 -- --- X -X XX i X
SDISTRIUTION OF LINE 11 XXX XXX XXX XXX XX
S 375 COAL & ORE WHARVES TO COL 37 XXX XXx
16 376 STATION SUPPLIES C EXPENSES LINE I2 XXX X
s1 377 Vb MA_ IER C s CLERKS CL 6
-1 378 VD CONDUCT RS C BRAKEMEN TO CL )6 XX
7 379 YD SwTG C SIGNAL TENDERS COL X- .
S380 yD ENGINEMEN TO 9 CL 36 XX
382 VD SWITCHING FU EL ---- n CO L 3_6 'x -
20 383 YD SWTG POWER PRODUCED TO COL 36 X
-1 384 Y SWTG pOWER PURCHASED XT .
22 3F85 wAOi9R DFR VARD LOC_ K TO CL 6 xx -xxx
I E386 LUBRICANTS FOR YARD LOCO ..- -.- .C XXX .. .
3B7 OTHER- UUMEI' -0- I KKK
2 388 ENGINEHOUSE EXPENSEuyD O
S26 389 VARD SUPPLIES C EXPENSE -_... ._. g xxx X XX
i 27 TOTAL Lil, 13 TQ 26 XXx xx XXX
S28 i DISTRIBUTION LINE 27 XXX XXX KXX Xxx
S374 WEIGHINGINSP E EM BUR To XXX XXX
3092 L TRAIN ENGINEMEN 6/71------- --
31 394 TRAIN FUEL 81 -
32 395 TRAIN POwER PRODUCED ____
33 396 TRAIN POwER PURCHASED ----
S397 WATER FOR TRAIN LOCO 90/___
39 398 LUBRICANTS TRAIN LOCO /____
36 3 3 R _
OTHER A PM F -TR 1o
37 00 NGINEHOuSE EXP TRAIN IXXXXX
i 3 401 TRAINMEN
402 TRAIN SUPPLIES C EXP
39 HEATING E REFR.-CARS TO COL__ 33A x xx ... 1-X- XXA
I 39A, TRAILGRS-HATING& RtFER..lGATI!N & T A Ix_ _A XXX XXX
_ __I xxx_ x__ 4___-x0
40 REMAJNDER AC 402A X
4QA 42 iTHER TorC TRAIL-ER EX-PENS TO C..L 38 XX. .=g X
641 407 COMM SYSTEM OPERATION TO COL 38 4XXX g 1-
4 408 nPERATING FLOATIN q__eQUI -x ----_ _.------- xxX 4 .
4 3 rPR NG I xxx A 5
4 404 SIG 1 INTERLOCKER OPERA XXX XXX X
44 i 405 I CROSSIG PROTECTION SCHEDlLE CXX SHExT
SEE SHEET 2.9 FOR TRANSPORTATION FOOTNOTES S ULE


LINE
NO


372


I


UNIT ClTSl5


S BlPAT BAqE


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