Formula for use in determining rail terminal freight service costs ..

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Title:
Formula for use in determining rail terminal freight service costs ..
Series Title:
Its Statement
Physical Description:
46 p. incl. tables. charts, forms. : ;
Language:
English
Creator:
United States -- Interstate Commerce Commission. -- Bureau of Transport Economics and Statistics
Publisher:
s.n.
Place of Publication:
Washington, D.C.
Publication Date:

Subjects

Genre:
non-fiction   ( marcgt )

Notes

General Note:
At head of title: Rail terminal form F, 5-42. Interstate commerce commission. Bureau of transport economics and statistics.
General Note:
Various pagings.
General Note:
Manifold copy.

Record Information

Source Institution:
University of Florida
Rights Management:
All applicable rights reserved by the source institution and holding location.
Resource Identifier:
aleph - 030119398
oclc - 80593338
System ID:
AA00013880:00001


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3 1262 09074 4540








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INTERSTATE COMMERCE COMMISSION
URBAU CO TRANSPORT IEONOWOMI AND STATrI






FORMULA

FOR USE IN

DETERMINING RAIL TERMINAL FREIGHT SERVICE COSTS



Statement No. 430



EXPLANATORY NOTE


This formula was developed by the Cost Section of the Bureau
of Transport, Economics and Statistics for the determination of rail
terminal costs. The procedure outlined in this switching formula sl
based upon a study of the Commission's decisions in Switching Rates In
Chicago Switching District, 197 I.C.C. 869: Des Hoines Union Railway
Switching, 231 I.C.C. 631; Switcning Charges at Jamestown, H. Y., 230
I.C.C. 383: Sioux City Terminal Railway Switching, 241 I.C.C. 53, 623:
and Switching at Richmond, Va., 245 I.C.C. 293. Consideration was
also given to the proposals in the Lorenz-Elmore formula, the Covers-
ton-Saur formula, and the various criticisms made of these formulas.
Detailed scrutiny has been made of the procedure followed by the car-
riers In several important switching cases.

While this formula has been developed to provide the maxi-
mum degree of refinement that may be required in some Instances, It
has sufficient flexibility to permit of Its application with varying
degrees of refinement. The formula contains not only the needed ac-
counting and statistical forms, but also a set of suggested field
forms to be used In recording the yard-performance data. For pur-
poses of illustration, there is Included a hypothetical terminal lay-


out with a suggested procedure for a breakdown of the operatLia Late
zones and switching elements.

The purpose of distributing the formula is to make avattable
to interested parties the results of the research and euperLenae of the
Cost Section of the Bureau of Transport Lconoioas and 8tatistlOS Iu the
field of terminal cent finding up to the present tme. The formal IsL
subject to such change as may be found desirable as a result of future
study and research. It ls believed that itL distribution will ansLIt
in an understanding of the general nature nd procedure of termin
coat finding and thus not only encourage improvements In the teohaiqe
of coat finding but lsoi facilitate the proper and intelligent use of
the cost data in proceedings before the Coauisasin.
Other formal dealing with rail (line haul), traok, ste-
ship, and barge transportation, which have been developed by the Cost
Section and have been introduced In proceedings before the CommisLoa,
are not ready for distribution.

This formula has not been oonaidered or sdopted by the
Interstate Commerce Commilsion.


Washington, D. C.
January, 1943


9


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









Bureau


Oorrection to Rail Terminal Form F, 5 42.

The following corrections should be made in
-a in accordance with the Commission's decis;
,ust 7, 1946 in I & S Docket No. 5324, gSit
trges of Buffalo Creek R.R. at Buffalo, N. Y
(mimeograph copy), second paragraph.
1. Footnote 8, line (b), col. (2) for Schi
sheet 1 should read:
A.R. Schedule 320,ool. (b),total L. (
expenses minus sum of acts. 201,274-
inclusive.
2. Footnote 19, line (b),col. (2) for cohl
sheet 1 should read:
A.R. Schedule 320,col. (e),total Trar
Rail line expenses minus the sum c
371, 410, 411, 414 and 420.





IN STATE COOBORC2 COMMISSION
Bureau of Accounts and Coet Finding
Washington 25, D. C.


February 18, 1949


CORRECTIONS TO RAIL TBERMIAL MR 7, 5-42

The following corrections should be made in the formula in
accordance with the Commission' s decision of August 7, 1946, in
I & 8 Docket to. 5324, Sitching Chares of Buffalo Creek R.R
at buffalo, N., sheet 10 (Mimeograph copy), second paragraph:

1. Footnote 8, line (b), col. (2), for Schedule 3,
sheet 1 should read:

A.R. Schedule 320, col. (b), total M. of W. & 8.
expenses minus sum of acets. 201, 274-277,
inclusive,

2, Footnote 19, line (b), col. (2), for Schedule B,
sheet 1 should read:

A.R. Schedule 320, col. (e), total Transporta-
tion -- Rail line expenses minus the sum of
acots. 371, 410, 411, 414, and 420.

3. See Sohedule 0, sheet 1, footnote 19, 5th line,
and insert "sum of" before the word "system,"
and add to the last line after the word "inclu-
sive," "and accounts 392 to 402, inclusive."


GJP: JM








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Introductory ~ ~ a PaeN.I Mb e Of ugithent o gaem wi outl s ofo pnodus, &VASom exl etiM&(XfO W I
Introductor Page No. 2 Sorc ofg n factorspusedI twiht-s f onm ste nd
ashe~le 3 Gougtmtione fro the aitcosts Cr anos haWalat se
sanwy chdue she Denscitioen of the wlasn cofsts p tazW =&or *%W aid01atta h rnto p
80%egatMtg forOapata eac clan woiths co for OR&te sevcs ".

Schedule A. ho Compatation of systhemgaightspecalt serwalces on&awt w airs
Schedule 3 Ckagatatten of te=Ast cssper car hea1=led *= M at
Schedlae 0 Comutationk of the cost cots perln yamrd an 16" TOba W*s" o ooet
Somet D Computation Of gmei cseets frsatio services. n e


terminal undler mtodr. Case sample oojy of YomIan d mo OW )
Yom 2 Turd eadchtor's weak report and instructions.
Yom 3- Tet witch list.
rtm4 Individual oar hanl; record,
Porm 5 Reaspituatinta of con-banaltos weooda (2bra 4) byclse s f;iae
70Mn 6 assapiftlatiea ao act"a car coast and equated, Opo 0oa Wsfs
70rm 7 Resapitaiation of oar caunt W elemaenatso attabag.
Poem 8 Computatlon of the yavd portion (freight) of the exasssdsgml o h.asiltO
looker towers. drasbridgam, and *tweet eonssig paonin



%as* forms are designed for the computaetio of witching service csat*, the iatsibt imo osvuss a*
being based upon the relaurev use ihich the traffic askes of -the earrierl s tsmas akaSo fn.a ~ft oO
1. Unit costs are determined ftr the following service mitsa
A. Switching services
(1) Carn handled by sonas
(2) Cane h-aled by elements of switching
(}} Camilu e












(a) ciiles
Cars leaded and =aled
B. Station services
(1) Consignments
2. The znumber of service units required in the handling of each olame of ajt~hMW tyl,0ptif ofb

3. The numbe'rofQf tse~v1*rice nitdt for semob *last of switchin is saltVIlied 7teMlfhqMt@t M&* RL
expenses aggregated and redneed to a cost per car.4



(4) US trial cost forMnal, designated an Rail Terminal Pois 7. is one of several. =11 cOat (1) Sofosul pwis ortecpaIImo g wwg mts
flilsdeveloped bY Use IueAu of Transport Scanomice and Statistics of the lifterat~e Ohde deii assns kt ~~ao teIA WM~
0011000600101910 for use is different types of oans. Yoms I prvcves for several wihout a lo mfr"am bf was 4t
leeso cost based mpos the distribution of the carrier's operating expenses, maent, ea swAW* WM OOIWWRK 6PlwV
o a&.an return on value to the nowasenS of %We traffic Vaer stMV. X&Ivin considwertion oft haeft tapiae.t Wgvtf~s MA"s 00 o
to all r tW of the folloutag tootores paw siean fotosttovcfs&M nfl L #lfs
(1)woer at ar&d IGO=oot aftntes requind be o hadl each class of suitMha So oeasdri ob ~mt k osU #1"b o
Th exte4at &s r*U~st me of the tfacksge aMquized to heAdle eamb almss of asne*
Se Zmber af %o-mils Wopemated in randering eacoh clane at evltobta wnlr stod 1) alb nas a aw wmith f A"f
0 amUber ot na*ive cawwday assumd In healia On& GU e as f seltabl" kebAt t & spro W ga~rt W
Inder stOdY o sdp*A t. oM fw
men of locamotives use& in Use bealm at o ach class atof aifthif tr~t t &2tqmugfeto A*M
400 A vieft recearea. it 07y. MG waufe waaatl fs" oaas*t

Me lma Is coAStmtel to provide fte jesaj seenMat vgrsWm*n in %Md,,&j W1sbs CUat UTt W. 1 o m~; VIWW60"W
,$,AAW

























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at" favoine Yom 1, 02
12"VdastaryPaoe To. I -ontinued,




2w hi steps in filln out this feagula are asfollows na teraVU4ea4 0"
(a)Inert tu9wqj Sbbso h e* i 1,* colvome (1) to Us) deasta fbr those alassee of owlab onftlla V to
Ing Ow costs for w9Mo ae t e W asmoortained6 2be filling 01A of edalmon (7) to (17) xuat H o1gpua
somit agis opltion of the studyr.a llbiaedt
(7)select representatives toot Period for witching mtody Used an anolyas of 7w&d partovoww by, "0eaqw d sntsa
moctW ors eveal rears. go%*$%bt 4 period of Mhe year 1A 1610h the total cars handAn per of *a aP101 I of @
loc atlys hour end total mwt* opf locomotive hours opersate mest nearly xvmesenth tan-a Patt4 *"Woooasd ink*
nggaelsgr&g for thspecein three rears. Select a lost period based am eve sultiples of
7 days, I.e., 7-W period, 4- p>*nodL a.a. 6. is is Asseb w as e1s0 n U 6
(0 pom an p anglywis bt tersival 9"vation* establish the switching elements- or zones aecessar, to xb*404eanpaep
reflect the costs oargemble, to each class of switablat vader study. Who"e the sones oro $ AW te SMpAP bts al t 01t
first established, the selection of the eloents should asnod in so far as possible 12th 013011,st shl W ON" AW
the geogr"Mhial Uniats of the owes. There the sones are first seleotes. tba olesm*
should aoinaide In so far "s possible with the sonese Normally there will be mne slaul, '.Iam Vow ffioooantat
estatlished. for each same except in transfer service, where spmeeansare sot up ue peglts u
for mnob direction ot movement. The elements will not smotly coinaias with the oden tov Whe of ve4aM to b Skod"
the following reasonst Slosents of switching involving tansLfer between )%Mx Will UO61 *an
end at a point within ths yard while the sou botodarles will begin and and at *ha bousalariso, A. Vor 44CISLUOa of ska
of the yard. Also element of switabibe Will inalvae locomotive tins an tadustrial tracks Iffir Soil0s =
owned 1W shippers while the son** are Unmited to the tracag or after facilities actually
owmed bF the carrier,, However. while the boundaries of the sa=@* w4g slments ars, not idan- g ghkSrae 6
tical, a count of the wwitching elements provides all the information. needed. for the wunt Mt k#9W
of Use sesse. For illustration of the selection of owitobtng element and som ue s. pl tigiONVet 'Id
copy of ftra I and nap attached thereto. W~lii
Md Aill out Yora I providing & complete descriptiod of the followbing at' aJi
ftrminal operations, omerablp, of facilities, Identification de ,Joint tfacl~e 4Mittow 114, 11 L 1
A list Mad identiAittian Of 400h son0 400 3w Mrs'
A list and identification of each swittcing element "ahOr uatwetats4
(e Cndo4a 'best stay for the rogepoantatie period selected, vxL4 70oms 2* aa,, 1 4 "19 n Who 'so*=*m tfar#4twebwa ofa
dition to what oter forms mny Ie fwond necessary Casee requiremente for oar eamun af 10% OA*t so Mwestatemb at
f4aftoonte 1), 04O i
(t)Fil ea Toas 5 6,and'irom. wayna is of dats, eanocted durn toot pald 9L68 ~ti v eps o
JWVes not OWoduu 4to 4uho
(a) 7111 Cut scheaniesA. 2, 0, 1), 1, 7, and 0 from the aacounting and statati'al sout0* Mp %tp onlar unemiaa Vwniil a
dioated. We Apooial Instructions, it any, appearing on Introduotor7 Pape $i. 3. Glapw =I oladtTISI Atll leaMsalo ad,
forwnd te ocote fair station services, special services, owitahin wnergomswep4 a 4 .alvo- I4*MiVe, thw 040, or
awne for nonreveanu tnran from schedues 1), P, Y, and. G, rswqetlslrely to~tp 10igm~ hti w
asel, sheet e. Mosse costs are there totaled for @a&ch lass of sevoi0)
amo* added for enoomi aspeses and passenger deficit (if pertinet 1W
skall %bM be *artied forunt to Use lommM Schedule, slunt 1. colime (4) So"Ou is~iteia 4M3M A*O 4M
votaro" Us Anatal Report sh ow tIn W foacla are to Amaal apper Jbft A* evpa t ideneseaol
sKOMs If the formula In appled *i switoing and teminal neaft"W Ow lion" ams Ither4Mdde$ =
atmotiaMS StrW the 1an* 1 ODEspi should be follawoweC... ts ae f
14 Ibuseria &t* oloease of 1oom tw are regularly a**s"PA t difftriat as "mmasmlp the jb
0=e14oa as tho me4Pannt of a heaftV dam of powel 1w classitite "l
W,4 0 ueu clas lof Porwer to I aftsteal sftatduner *e mil Aem x
S 4,01k 0imoh 4Wa at peww (jao achtole L. gmet 1, lines 30-3k8 a

a the*On la throght the seeiflamm" o 2 tor vgstedvwai$I
as. ~ ~~~~~~ .... .3 ............asevi*,seelp T







Source of Factors Used in the Pomula

Iail Terminal Torm 5-42


Beforence


Item

(1)


1. Distribution of freight-train car repairs
on the basis of mileage (70%), time (25%),
and loading and unloading (5%) ..............

2. Distribution of freight-train car retirements
and depreciation an the base of mileage
(45%), time (48%), and loading and unload-
ing (7 ) ....................................
3. Separation of car hire between interest por-
tion (25%). and all other (75.)) ............
U. Treatment of car hire .........................






5. Elimination of freight-train oar expenses on
mileage cars and on care for which per diem
reolaim is received ........................




6. Computation of equated car-miles .............


7. Distribution of enginshouse maintenance
expanes between road and yard .............


I. Distribution of various items of expense on
the basis of care handled by sone, engine
minutes, care handled by classes of switch-
ing, oar-dag, oar-miles, and oare loaded
and unloaded ...............................


Schedule A, sheet 1, line 6


Schedule A,
and 11


sheet 1, lines 10


Schedule A, sheet 1, items
20-22, inclusive
Schedule A, sheet 1, lines 21-22







ummary Schedule, sheet 2, lines
3. 4, 5. 18, 19. and SO




Schedule A, sheet 2, line 27



Schedule C, sheet 1, line 4






Schedules A to 0


Based an study by Engineering Section, Bureau of Valuation. Be stay developed 1tl"
feight-train car expenses: (a) Mileae portion, 70Tj (b) loading an miunfl m
portion, (a) plus (b), 75%; (d) "time" portion, 2%. .....

Based on study by Engineering Section, Burean of Valuation. Me stuap denlaId i
freight-train car retirements and depreciation (a) Mileage portba, iC 1b)
"use" portion, (a) plus (b), 52%; (a) 'time" portion, 9 %.

Factor of 25% (to nearest even five percent) based an evidence intra mn Sa i I ailaIt
sire Settlement. 160 I.C.C. 369, 378.

The freight-train oar expenses for "other than mileage are Iel As thno a at
basis. Where the net of this car hire is a credit, this ment is u itda to faV
to avoid charging the traffic under study on the carrier's line with the a m
off line, euch expenses being neooemble in the form oa oar hire. Whel tahe Wt
amount is included with the time portion of the frieght-train oae m aq a, a J
to the element of time (Schedule A). CtOsetting debits ma lAndite ame i est
as the carrier's expenses are conaemed, the forel an a Uan onpi t thmoe alSiit5b

Freight-train car expenses for eare rated on a amllee basis are l li stald lelt if t
for which reepandent is responsible, i.e., wreaksb derallaats, *tc. It is mAUtaly amm
accrues in the terminal and that the mileage payments are appliOabloe Oly to te tiae.tan t
mileage rental payments are mae for mileage inaurred in teormel amor atm the tomuu I I 1p
the cost (see Sumary Scheule, Mset 2, ootote 12). Freiht-tain oar sq iasse SIf it
eliminated on cars on which per dim reclait is oreeived on the assu piaa tt enh r p li~:
switching carriers for all freight-trala car expenses. :

Based on the car-miles in ruaning and switaing services, gL g a weight ao 1.0 to a Omslle *A-:.
weight of 2.0 to a car-mile in switching service. Weighting i based on study by Iag2Jil agl l
nation, and indicates that the expense for opeating a car one mile in switahig sen es ti .t.l b.t .l M

Based an the number of engines given a fall eaginehouse servioing, applfiag a weiht of L.0 toWa aW
1.25 to a road freight engine, and 1.0 to a yard engine. A fall enginahae semnilag ou04ght18 of ghi MI
that an engine normally rceives in a 24-hour period. WeigitLag is based a stuby ads b thLe 2tlasi4
Bureau of Valuation, to develop the relative use ade of the ungneahose ta olitAe by saglaes is sA510 l

ach ite of expasee is distributed on the basis of ao or more ao those senie aits, tte, t 1 e, Au iaiA I
utes, car-days, etc., the production of which principally eanas the empa e. uh shares daIttWsfl HiS S
of care handled by zones principally include maintenance of my (track stsatm) I NlaUboume d eafti"a
facilities such as drawbridges, ferries and wharves, et.o; the oampanation of large ooms of ah t radHll
clusively to classification worc and the taxes and the retua a value ao the ms phpeartly. he eu gisi
an an engine-minute basis principally include maintenance of enter and fuel stations ad eNgla husl ae i
yardmasters, yard clerks. yard crews. etc.; yar fuel and yaid water, and sther yarl apasooeg d te sM
on the value of yard locomotives. Station senses (where pertinent to the stuad) ar dilstiitatd am te I
cars handled by classes of switching. ac nh epeMse Inolude the mlntetanme of station, sreMl E at raI
taoes an station property, and the return an the value of station property. e s pasee ditria lstbo an
basis include the time portion of the treigt-t rin oar aaintenanoe and deportation at the as tura a at I
freight-train ears. he expenses distributed an a car-dle basis include the mileage poartioa aof t rwe 4Ig
repairs and depreciation. The expenses distributed on the basis of cars leadd an d ialaded llaaue lt.t.t
the freight-train aar repair chargeable to the wear aad tear ocasionedb IT the satual laedng ad mUilt
te fomnula provides for the us of both anes and switching lam ts. h*s is oagalts by Ithe i tl WXVt
oircusstences the boundaries of switching elema ts do not oolncide with th bouaIdries of the sa ssl a iinr
ledge of the switching lemets providuall of the infoation needed for the coat of car hOMdAo3e lty a
additional field study.


gune .


_ ___ I






al Terminal FIon I. 5.42


Pescriptlon of the Classes of Switching under Study and Comparlsau of the Present or Proposd Dates
for Each Cleas with the Cost for Each Class.


- I I I 7-. m m MM


Deosription of the olass of
vwitahing under study /


Bais
of
oar
Count
31


Present rate


- p


Per
hundred
pounds




(4)


Proposed rates


Per
hundred
pounds




(6)


Weighted
average
net load
per
oar
poundsa)
()/


(7)


Oub-ofpoaket
costs


--. p~__ -- ur us


Freight operet.
ing expenses.
rents mad
taxes


' er


per
car

(10)


per
Snal

(w,)


freight opa*




freght paonI
Sfwaies


For
hundred
pounds
C"


Par


112l


ser

-5


-..4 q .. --- S P --c.a....a


.... ,,..........m
'i,



I-



... ......

.. ....
an


. .tI le 9= il t=


I Demoribe in Column (1) emah olas of switonhlg for lsh st to be gfte1o iSU
Iwitohing thus established will depend poen the ast of the satf be ig t it, h
as carrier terminal switching. eonnetLoo tner minal sWnithltg. ateshp hw i
switching, intraterminal rwitohing. lbterteomimal e*wilaag. Ad lStratraLS e0:
Ioah of thee olaomes of witahing mla be further msparated between tIhe t"w N
respondents soaneting lines, by Ltadstries. or by grope of ulasetrias. MAPB W-0.r
olam of switching (Roann anaersl).
/ Xhe coust of care will depend upon the las of switehinUg water *ArW PwO liMat otu a
Interchange d intermediate swi e ag. the au t q be asd 4 Mqa the loet ue ViWtl
or empty). ior aourier terminal switching, seenetion teominl wlatehiag, IntWpMliMli
and intertemiual sitohing, the mount shald be base o Mthe leaSed ear haE.
the oount will depend prmarily qpoan whether ate or ohes r aMls Mar t lW a*rt blsti :
oars handled loadedd or empty) or b-sed the loaded e.rs ea s. Inort i asle (11) 1
ar oount use. Designate the so at based es total oear hMl d (leanlt Wr ep1 ) as ..
Demignate thu soat base on loaded oars Mal as t. ear ol.
]/ Iusert wim*ted average not lad per oar (podadr) when It IH dealrel be ehe S Oa lm ee hu i.
For soure.o ooe For 5, lins 11, olumn (11).
./ Souce of oost data is s faolow (uing Olm I as an illuastr te)ii
aoputo aoost per 100 pounds only hen pertinent to sWtr.
for column (8) se umamr hebodule. sheet 2. line 13. solS (3).
For oolum (9) Atvide eolum (8) by the welgted. W erae We leao t re elm (T* i; N e
Por colu (10) smo inmm- lhabotle, shee 2, lim 13. olom (4).
Par oolmn (11) divde column (10) by the weiited awrage mt l ed Iem ho amM (T).
For olumn (12) s oammry lheaAle. sheet 2, lU 1s3, 2ale (5).
or colum n13div o (13) ave ol (12) by the night average lead frm sal (T).
For colua m (1) smoo a r B hedule, shot 2, litn 1~. olum (I).
For column (15) divide solum (11) by the wightead aerw t io l f e rome (1)*
ifr column (16) -se summary lohedaule. shet 2. line I. sola (5).
Por column (17) ilde column (16) W the wiSrts aM e nt Lod fMra sfm sa (7w .v
Out-of-pooket costs e not be comooa esoeptr wh rew u ete. lor twh PreslgW 1be hdbW~ i
the ompatation of th out-of-pooket ooete. IBsctreo aM T lGY a 3.


special services performed by respondent on traffic under study:


2 List or esarib present or propoosd abIorptiona If anys


3 List or describe practice concerning per die relalimo


4 tata whavt changes nl wep soale, tax payment, material priss or other item
ooaurring sine the accounting period covered by this study would ocasion
higher or lower aosts in the near future, as compared with the expenses in.
ousred in the period of study. (oee Introductory Remark No. 6 and Sumary
lohedule, shoot 2, footnote 10).


9 s uk


ClauI
of
aw tob-
ing
No.


I


VII


III

lz
II
ill
IX

XI

XIII
X11
'IT
XT


Lilt


i









Suary of cants for tho DiffTrent Clasmee of BritMoh B v 8teo
Rail Terminaln orm 7, 5-42
T .I-I Coste or total ao handled (l*d or t r Ba No


course 2/


Oa-of-
pooket
0opeao


Oporatig peratan
*aqeme rtes ,
Wwll) rooro
rates aes Ms
arntamee rtu
CM) a


Oat-of- Operamtin w
pocket 0 4, **** m*.
e na. tasea MtoA
(i In ra 'S/
nkUa
I rltr


l 01u of switohling o.- 01ae of MitabUag b. -- t.

go. of care _** *_ ... lNf-tmN

1 bitehlig service ................ ... .... .. B. lne '52 col. (22) or (2a)
2 Station Tseric--01rical .... ......i..... o 19 or 20 !-
2 ils age partioa .......... ....... ......... .. ........
flim portion .....................*........*******
S Lo0"in a u-mleadi portion ................ -- -
Sn-. --- ---.~.~affia ----.. ..---- .....- Lione 1-5. InclusiveO


Adnoet. for abmormal e. (increase or deoreaeo)
spoe al serviees ..............................
8peoial series ......... .....*..a..* ...... .
special service .................**....**.....
Private ar ren tale d xpenrme ..............


____________ ________ _________ _________ ________ _________ I _________ ________
n


12 ao@t for noweroaeo truffle ................... Ien. Wu, land -
S Total cost per oar Laol. arevemae traffle .... Lines 6 to 12. inclusvet 1
1 P .sengry defelsncy ........... ...... ..************. ---
15 Ooet per ear in ilag passenger deflloecy .... Lie ) 13 n 1 .= =.-
--- l--- of evitasIg o. 01las ef rwitohbg I. mo Isat bLt
Description Desertptioe -rs r ia


bitchig servio* ........... ...............
attloen service--Clwr lol ......................
roeght-tran l oar empeaea
Milalle portl .................... ..........
lin portion .............. ...........***...


NW. of are


t. of owa


Aha. i. li a 52. cole. (22) or (23)
lob. 3, limo 19 or 20

---- i(_____ _____ = ==4


20 Leaigu and saloeaia porton ............... 2
hnaiL aa t M- 1TI I I


0ost per oar reveaU trafflo ..................
AUJot. for abnormal a. (wieras or der ose)
special serveH .............................. .
peOelal aerrices ..............................
epacial eerloem ..........................
Private oar rental 1 a ases ...............
ost ter anar ase raffle ....................


0 Notal east per oar tel. anrweme trtle ....
g eaagr aetaelamqa ...........................
SL -- ar aea. a5n


mob. 11
Soh. a .
-iii;-2 I,


1W1 I 1 1 1


j 1 '1 1 1


_ I I I I I 1 1 =


-w1


-0:"'E


_________ I I I 1 1 L


hg. f, lie- 20


Lines nl to 27. 1 aiwe @Avg
S
mi I
m mr


(I" reerse Mde for roeolstes)


It-


ie/.
Soh. l
Bah. i ny __
Bob. 1
i--L A --5--.- ---


2i


e aiL SS + Line E)


" iiiiiiilii;;iii?

*il.==



a


Agage 16-20. Laol e


_


i


- -


I





all ferinael Fora P, 5-42
footnotes for Bmary Schedule, shot 2
S111l out as many sheets of this schedule as are required to assemble the cost for each class of
switching shown on Sumary Schedule, sheet 1. Note: Although the freight-train car expenses ar
anoumulated on this schedule separately for "mileagI cars and "other than nileagencars much
OexenSes are distributed over the total count of cars for each class of switcLing. mileage care
and "other than alleage cars. to obtain a weighted average cost per car. Where costs are de-
sired separately by types of equipment, separate classes of switching should be established.
2/ Insert the cost data for each element of service from the source indicated in column (2). Where
the source designate two columns, the first column refers to the operating expenses, rents and
taxes to be used in filling out column (4), (7) and (10)I the second column refers to the oper-
atlng expenses plus a return for ue in filling out columns (5). (8) and (11).
2 Compute the ot-of-pocket expenses only when required. See instructions in Introductory Page No. 3.
he allowance for return on value is based upon the rate of return prescribed In the instructions in
Introductory Page No. 3
SIneert count of oars from Schedule F, line 51, column (21). If the count of cars is based on total
oars handled, loaded or smpty, desilgate as "Tot. oare". If the count is based on the loaded oars
only, desipato as 'Ld. cars'.
Insert the clerical expense per car from Schedule D, columns (6) to (10) as applicable.
SCompute as follovsl The costs inserted in column (5), (8) and (11) will be identical with the
costs inserted in columns (4), (7) and (10) respectively.


Mileage cot Cost r
Class of switching Equated (col. (2)x lumber of Cost per
Io. oar-miles* Sch. A, sheet 1, care.* (co1. (3)

(1) C2) (3) 4) (5)
line 36,cal.(33)) aol. (1,))






Atual miles from For 5, lin 6, column (11), multiplied by 2.
** From Smary Bchedule, sheet 2 (see captions).


r -


Car days*


car-oay costs
eaol. return
(col.(2) zSchA.,
sheet 1. line
7, cols.(35)
(36))
VO


Car-day costs
Incl. return
(col. (2) z
Sch.A, sheet 1,
line 37,
col. (37))
(4)


Cost per car
exol. return
(col. (3) +
footnote 7.
col. (4) as
applicable)
(5)


Class of switching
No.

M()


Cost par oar
Inol. return
(col. (4) +
footnote 7.
col. (4) as
applicable)
(6)


C Oa days from orm 5, line 7, Colum (11).
j/ Inalfds expenses chargeable to the wear and tow on freight-train car occasioned by the physical
loading and unloading operations. Expenses are not applioabl to those classes of switohing which
do not Inolude the loading and unloading of the car such a intertam or intratrain switching,
aterhange switching, and intermediate witching. The entries in columns (5), (8) and (11) ill
be identical with the entries in column (4), (7) and (10), repectively. Compute a followot
Loading and
lumber of unloading Cost
las of witching arloado costs (col. lumber of pr ear
Wo. loaded (2) z Seh. A, cars* (col. (3)
or nloadede line 38, + col. (4))
col. (39))
(1) (2) (C (4) (5)





b uo rn 5, line 1. column (11).
Wpom l ary Schedule, haeet 2 (sIe captions).


10/ Lean lines 7 and 22 blank uhrm no adja tm s aN mate for tankeal eqmaa, W
mnts ae incorporated directly In the pri-ry eaoats (na se t it I ats
wise compute as folloenl Multiply lmin.6 mad a, oll (4), MA)
developed la line (g) below. h aentis o ee s (5). (1) WA (U) 4
the entries ade in oolum (4). (7) ad (10), re nl r. heei
puted, follow the sm procadr for olu.W (3). (6) a (9) s ii
umnn (4), (7) and (10).
ton g g


a scents for abnor1ma expose (Mt. and pme.)1
(a) Wags ........ ............ .........
(b) Taxs ..................**..**..**.. ****
(c) Materials and supplies ......................
(d) Other (defins)
(a) Total .......................................
(f) Total operating penaes, rents and tans ***

(g) atio of adjustment to total operate
expenses, rents and ta s .................


rn iitii :- i

m (...... .a .


eN (.) 0.i


SOompute from spacial study the amounts by whih ic es, MA
would be increased or eaora for theo U aMI L p1r0t- as h 1M M.
leval, tax rates, price leovI stao, oeaGwg eg u sW g t b s i
5tudy is based.
** sea latest annMl ....oating p...r
Bring forward from Shedule I, linsa 1 3, the n W l r a
insertion in colms (4), (7) ma (10). eh n mnts sladltl La ur, Is
be identical with those inserted l oolua (4), (7) ad (C10)@, MwsP L
boasd on work performed by respondnt (le., not a aMbn tea) t I i
expenses, if any, by the smo t oop6ted b ouljtai pitag Wag
ratio show in afotnote 10 hereto, lin (C).
Include only those repair eae me ao'n elep earo Wh uh e haMrOAi tA::
ol A,1,sheet 1 footnote 2(b). antrie ina solu (), (I) i (U)
entries in column (4), (7) and (10), respeotivly. Ooer ost P OS '
n~ce. ef


Olase of switching
Wo.


aUsoted
oar-lle*


(oel. (2)
lA*h. sh.l,
eel. (35)


.t) .) (W .4L :.-- II ";





Actual miles from bra 5, liao 5. oolm (nl), otilie ta r b*y 3:
*s It rentals e paid for th ea of the or La sit i gehl ot*I i s*Iat
under study, mltiply aotnal miles by restal pr MM l at Sumirt W l ii
in colun (4).
/ Compute passener deficiency only whn so instructed on nitro ctoery p B.e .
(a) Compete the paseenger deficiency pI ar for I Instion In in LIM, B am (*I a tsidm l
ubtra t tren Lin 13, cola (4) the mat shaon La line 7 a r ~glti A:I)'
tainted in lines 8, 9 ad 10. Multiply the ramidr r by ratie irnm Slaie. .AMsri
line 28. Iblow mam procedre for line 14, edama (7) ma (10) Ma fIW idMla s 9 lP
Uma (4), (7) and (10).
(b) Conpte paseger deficiency per or for nseertion in lia 114, elsa (5) M Ido-MW
Subtract from line 13, colm (5) the sast sbo in la me 7 M A M-r aigti- M
taled in lines 8, 9 ad 10. NIltiply retanda by nrtio ftre ubdhla I, osht ,
lin 31. ollow sano procedure for lint 14, calse- (8) ad (U) t fiW UM S.
ooluam (5). (8) and (u).


81 Coomte ua follows


.





Seoartlion of Syest- Prei.-ht r'atlo =tt *aint'r.'-ner anli enta.l Exrenses between Types of Equipment d the
'"-.': t:icr of t!nt :-ct. f-- ?- -d corrtlvep -ad Freight Train Care


.ail Tenminal Form F, 5-142


- Svatam 1 1 V r


Expense group


freight
expenses
from Annual
Report
nt\


Apportionment
factor
I See Introductory
Remark 1)
tli\


Steam locomotives


Boad
tr\


t 1 I1


Yard
'C'


Road
i-II


Yard
f \


LRnted a
mileam
basis
#to%


Mileage
portli
lin'\


lLr
part |a i
t11g I Wk


L.24____________ Il I tP -1 -)L- tq I- t -- 1 ta


301
302-03
30-o05
308
311
314
323
326
328
329-30
331
329-31
332-35
336
337


235-36
253-54
257-58

503,36


504,37
506.g9
507,40


Maintenance of Eauinmnet
Superintendence ......................*............
Shop machinery ....................................
Power plant machinery (port.not used for tr.opr.)l/
Steam locomotives, repairs ................... ... *
Other locomotives, repairs ....................*...
Freight-train cars, repairs ....................*..
Floating equipment, repairs ......................
Work equipment, repairs ...................***....*
Milsellaneous equipment, repair ..................
Equip. retirements excl. miscellaneous equipment ..
Equip. depreciation excl. miscellaneous equipment
Equlp, retirements and depreciation, misc. equip .
Injuries, insurance, stationery and other ........
Maintenance joint equipment. -Dr ...............
Maintenance Joint equipment, -Cr. .................
Payroll taxes, total Maintenance of Equipment ...
From Maintenance of War and Structures
Shope and enginehousee (shop and etorehouse port.)5/
Power plants (portion not used for tr. opr.) / .
Power-trans. sye. (portion not used for tr. opr.)J
Equipment Rente
Hire, freight oars; Mileage basic ................
Per diem basis (net) ........
Other basin (net) ............
Locomotive rent (net) .........................
Floating equipment rent (net) .....................
Work equipment rent'(net) .......................
d valorem takes shops, etc. / ..............
Total (lines 1-26) .........................


LI

E
111_71
V1


J 1


4 4 -


zzz zzz ass Ipr age


Di c roet
Direct xx zzz sE


- I.


Sesamtion of Yard Locomotive Maintenance and Rental by Individual Looomotives or 0laese of Looomotivel


/t h.1a.1IL 1 I cost er Il i


Number
of
loaos.
in
class


General
repairs
at last
tro
general
shopping.
,7


Loco. hour
operated
between first
preceding and
third preced-
ing general
shopping
Iet e


Coat per
locomotive
hour for
general
repairs
(col.(17)+
col.(18))
(1Q)


a a-r a *-*1 a --- a ----


29
30
31
32
3 v2tm Avamae Coat 221
3 Loeomotives Steam
34 Other


Other
repairs
during
year uf
study


Loco-
motive
hours
operated
during
year of
study


Colt per
locomotive
hour for
"other"
repairs
(col.(20)+
col.(21))


Total aoot
of repairs,
general and
"other"
(col.(19) +
col.(22))


hour for
overhead
and pa-
roll taes
(ool.(23) z


retir meate
per loe-
motive hor


Separation of fteight-train Oar Expenses between Mileage Portion, Time Portion, lad LOading ma loading Portion 3/


Ibpnses for milea car, exzl. rentals (omit if not pertinent to study) (from col.(9))
Mileage portion of epense, other than alleagea cara (fra col. (10)) ................
ime portia of eMpameB, "other than mileage car .....an.................... .
Loading and unloading portion of expenses, other than maleage" can ....................

a revere ide for footnote)


Account
Ho.


_ cete.305-26 incl._
A Dirct. 08-26, incl. ... .
Direct __ ___ a
Direct xx Xx x ______

Direct xx zz ax ________
Direct xxx xxx xxx 3 Ism.


Acc t 30 infl___
Acets. 308-26. incl.

Accte.303-2,6inal. ____ __



__ Acct.08-26 incl.
Aeets.30 -26 __4 A ,



Aces.308-26.1ncl.
Accts.308-26.inal.

61 .E xn aZ I .S ,


C I I


-a-I


Description of
engines or
olass of
engines II/


Depre-
siation
per
loo-
motive
hour /


"1tal

Pu


otal Mrot
per loee.
satin hlw


Inoluaive)


31(M S


-a


---


--


q


1 _____ AcetB.308-26,incl. ______________I I,_


er repa
y


1 ~7


General repayrp 12{


m lnn


-- ---


Other locomotives


ml


W I


m


-


A


--


m


rrr


m


m


m


rr


sm


I


I ::"


iii
it




Footnotes for Schedule A, sheet 1
Snsert in Schedule A the total expenses fr the accounts shown. except where 10 percent or more of
thp current consumed in chargeable to operation of trains. In the latter case, apportion between
train operation and maintenance of euipmet on the basis of current consumed., as indicated by
tests. Insert Maintenance of Equipment portion in Schedule A.
2/ (a) Apportion 70 percent of the expenses to col. (10)1 25 percent to column (11), and 5 percent
to col. (12)
(b) Where so instructed in Introductory Page No. 3 hereto, include in column (9). line 6.
those repairs to care rented on a alleage basis which are chargeable to respondent.
To be based on best data available. Apportion remaining expenses an provided for in (a).
Distribute direct to the different types of equipment. there direct separation not available,
separate locomotive retirements and depreciation between road and yard on basis of book investment
of equipment assigned to each service. Where equipment is used jointly in road and yard service.
assign to that service in which the ese predominates. Apportion freight-train car retirements and
depreciation 15 percent to column (10)1 14 percent to column (11)1 and 7 percent to column (12).
SBee instructions, Introductory Remarks, No. 5.
Sxclude enginehouse portion. It separation not currently maintained, separate on basis of best
data available.
W here respondent owns a substantial number of freight-train cars which it rents to others on a
mileage basis, the maintenance and depreciation expenses assignable to the use of such equip-
ment when off line should be deducted from respondent's total car expenses (columns (10), (11).
ad (12) to prevent distortion of the unit car-mile cost for "other than mileage" oars. Treat
as followed
(a) Where respondent hows $50,000 or less for amounts receivable for its cars rented to
others on a mileage basis (A.R. 8ch. 376. line 45, column (b)) omit any adjustment
ad assign the net of the total debits and credits, Accounts 503 and 536, for cars
reted on a mileage basis, to colan (14).
(b) Where respondent shows an excess of $50,000 for amounts receivable for ite cars rented
to others on a mileage basis (A.B. ch. 376. line 45. column (b)). aesign 75 percent
of such credit to columns (10). (11), and (12). Use as a prorate factor the sum of
the oar repairs, retirements and depreciation appearing in lines 6, 10, and 11 of
columns (10), (11), and (12).
(o) Where the amount shown in line 20, column (3), is a debit, add the amount inserted
in columns (10), (11), and (12), (as provided for herein), to the amounts shown in
column (3) and insert the total in column (11).
(d) Where the amount shown in line 20, column (3), is a credit, subtract the amounts in-
sorted in column (10). (11), ad (12), (as provided for heroin), front the total In
column (3) and insert the reminder in colu (11).
J1 It a debit balance, assign to column (11). If a credit balance. assign 25 percent to column (14)
ad apportion the balance between columns (10), (11), and (12) on the basis of the freight-train
oar repairs, retirements and depreciation, llnes 6, 10, and 11, columns (10). (11). and (12).
Assign direct where possible; otherwise, apportion on basis of Accounts 308 and 311.
Compute from special study of respondent'e tax records the ad valorem taxes for the emual period
on the system general shops and storehouses (excluding aginelhouses), power plants not used for
train operation, power transmission systems not used for train operation, and work equipment.
1 Use lines 28 to 32 to develop the maintenance cost for the class of yard locopotives used in handling
the traffic under study. If the yard locomotives are regularly assigned and continuously used in
switching service, amoig the repair direotl if not continuously used in the terminal under study.
apply average cost per hour for class of power used to hours operated in terminal during test. If
road locomotives are used in yard service, develop the cost for such road locomotives on the same
basis as that outlined for yard locomotives. Where the repair costs cannot be developed from the
carriers records by individual yard locomotives or by classes of yard locomotives, the system
average expense shall be used, separated as applicable between steas and ottlr, lines 33 and 34.
Where a carrier maintains a record of the general repairs by individual locomotives or classes of
locomotives, but groups its other repairs (running repairs), develop in column (17) to (19), the
general repair expense per hour for such locomotives to which shall be added the system average
running repairs per locomotive hour for all yard locomotives (see columns (20) to (22)).
l/ Identify in this column the yard locomotives need in the switching udr study. If only one class
of locomotive Is used in the terminal, develop the cost for that class on line 28; If different
classes of yard locomotive are used for different classes of switching, develop separately the cost
for each class of locomotve using as many lines aa are required. See Introdtutory Remark No, 3.
If system average yard loOomtive costs are used, fill out lines 33 and 34.
OGeneral repair to be based upon the expenses for such repairs at the last two general shoppings
divided by th locomotive hours operated immediately prior to these shopping, i.e., between the first
and third preceding shopping.
l/ Include only charges to Accounts 308 or 311. Bo not include alloanoe for supervision or overhead
which are treated in column (24). If any of the looomtivTe.or classes of locomotives involved
in the study are jointly maintained, anannalysis shall be mad of the bills for determining the
total cost attributable to such looomotives, irrespective of a separation of such expenses between
the participating carriers.


l Include all repairs enept general repairs. Suah repalrs, commly tsraod mAag regsi blU
be based on one year experience only, mnaly. the year of @tudy. t1h is agnlM tOe h&a MU
annual accounting period prior to the toet tud.
2f Compute the ratio as followed The sm of ool. (3), litae 1-3, 9, 1, 1s ad 1 6, ft a Ia
of lines 14-. inclusive.
16/ Compute by dividing the retirements for the accounting yler foe the a ti of 1aR mtmu m
study by the hours operated from column (21). If data tb lalnvitiaL l LIe.nt .e iir'
of locomotives are not available. compete by dividing Ma mot im lizao 1, el.iw l
(8), as applicable, by the total locomotive hours for the a00oantla pridL- oi
for the accounting period, items 1-01 and 1-02 (teWm leoaotivem) rw t : :
(other locoaotive).
U/ Compute depreciation by applying the depreciation rate fi leamat w g a12 144
of the locomotives under study. Divide the result by howr opar-a tubwa
shown in column (21). Where system average yard locamotiv e ms fm a *eI
shown on line 11, column (6) or (8), as applicable., the MrtW b1a e
OS-C for the accounting period, sites 1-01 saa 1-02 (oteas leoMentau ) uL l i
(other locomotives). iii
j Amunnt to be based on rental expense for the acao ting yW w ot '
motives are rented. Divide such expenses b the loo 1ontie0 he
of the rental. If repairs, retirements, or depreotatim a llb
by the owunr and not by the renter, no alloswanoes iboeLA I aW l '4w
repairs, retirements, or deprecation. : .:::i
S Use column. (29) and (30) for the computation, wre desire of a
different classes of locomotives. See Introdutory Rwwk es 34 .
by classes of locomotives I not developed, leao eeol (Wg) : s
0/ Compute the weighted average Coot per loomBtive hou e thr law0
are averaged by dividing the agreate ezxpenu feor mh IgeMUtw p i as..
assregate hours for such classes of loooomtivos taspum m e. eW e s (,Le
S See Introductory Remark No. 3 for Instructitons conaerala the a & .tiotn .
by olases of looomotive. *
2 If soytem average yard locomotive coots ae used, fill aot Liam 33 "a 3j. U SAWi
on line 27 column (6) or (8), .a applicable, by lthe syste IUaettwes hla t
in colum (21), lines 33 and 34, to develop the cost pV how or m ol (a s...
/ Costs per equated car-mile are based on a weilht of om Lvs to a ie* la Umlig
eight of two given to a mloe in switching Mnroe. mb wit eaot PW quat" Al-e
eloped should be latiplied by 1.0 when applied to atal mdis- Se md tiW oe .L
It should be multiplied by 2.0 when applied to etatl miles inesaroed iaitehflll
2 Divide expenses in olumn (32) by equated ear-miles for iUageW m (tf lteatoi A
lin 28, colum (15)). Multiply quotient by (1.0 4 ratio fro m otheaM e U le
2 i Divide colm (32) b equated car-miles for Othm thI mdolge ar (tree rmti 1
line 28, column (16)). Multiply qMlent by (1.0 *. ratio from Sehe e limo 2USM l
3/ Divide eolum (34) by active car-day fr OtWhr It t ilWo'e oea (tir ~Mhub= I r liAt.
line 29, oolum (20)). Multiply quotient byr (1.0 + ratio from leheo t 1, lIs 13, ts l i-
/ Compute from special stndy of respondeat'a tax records the ad valar tes fior tIh Mf t
charguablo to freight-train cars (other than mileage). Divide the soyt s alewo tlW
thus obtained by the active r-day for N'tb tahn ile ag' ewO fre IdhAM S As r~ut I,
line 29. oolan (20).
2/ Computa return on value chrgeablo to freit ti tain rs ('other th mileage) Sa fathI
line "to= "
No. (1)Me. (2)
a) eooandAd value of freight-
train oars all other ........ Mord M. 0, a t 10 Li, iA 11
(b) return on value at pereente* Ln (W t- i _
(o) Icti oar day ................ So. A. et Z, 11P M& oKLMim I
(d) Return on value per active oar-
day .......................... I _a W + (oa).
See Introductory Pae Bo. 3, for prescribe rato ofX e qa.
Inert in lite 37. colm (37) the of line 37. cola (35) -a 1) pl3 s i*e s i
from line (d), colea (3), heroto.
/ anaes in colan (38) divided by total of arm leaded plum Ears needed fIo Othul th
mileage ar=. Ibltiply quotient 1y (1.0 + ratio ftr SBoheodl 3, lim 19, sellm (4)). U
data not currently aailabl, copute comnt of car fsllS wIa BdlaM A, sheet I, 01lM
(3), of lines 2, 1. 6. lI 14. 1, plus troe ls (12). thlUly this total I atsie
'Other than mileage carload to total oMeloado. Ogptoe atioa s folleosW 1.0 lauM waI
from Schedule A, sKet 2. footnote 17. lina (C). Ismrt reoltaot ont of umllM t
_. If aohate A. sheet 2, Lo not filodl et, fellow tEDer i
instruationo for developing the aent of car referred to above.
Wh en the switching study is limited mzaxTively to ears mwpo ich the J dimL raele Is efstiedM
aAd freight train car ezpenome are omitted from somn tady. liaeo 3 to 38 of Bkaote A, -t 1,
and all of Schefdle A, sheet 2 my be let blank.






ails 2agman 7es= ip 5-42





Caq 0211 atedh ftars, Freight azixsio an&AptyO


Use inutem seedoIbu
90 BOseWe Aggreastt Mstealas CAP-ail"ndten


including (aboess ...........................**
SCearrier termnalt switching, Wustry Wa $0614
tracks (loay) ............................ ***
4 Crirtri al watching, traighthouse
5 Carrier t*r*ln*I*ow*t* fr*igh***uas









cars are shown to column (3)- Bach estimates should reflect syst-z aveages, the data to be swtching atlwe tt~l o etOs
based on special studiss. Vf is" AAR. Galagate5m clsgo at01
Wb Ghow in calue (7) the approximate e*;-days for seen class Of switching for which the rawffer of treatment dsesuo a w%*Uo. a ie
care are shame in catom (3)- aSuh sestimates should reflect system averages. the dats. to be the esselilas "Aa htoO4t t
basal on the basis of car records, per diem reclaims. daun-rage record* and available switcbin the wsamber ofamtie eags t gpoo U"
studies. miles to loaded crals(q.81 3. 0ut(1
(q) Where respondent does not have the ear-mile axnd car-day factors awvianae, use the followintg PA01
factors. Such anztore are to be inserted separately for the loaded ^nd emoty movements, 19/ Cosputefrmts ok; taiarswchn
as Lndicated in colum (1) below: an Intermediate wtbu hcinldsa
Gas..atoe Ga esa'io car Point Of dOUtOV (Vts2oalw*6 n
Line Noral movomant zoading & fshwinoot s1hetovnakSmdb
reference (for insertion I S withing (for usolading1W2.
(Bch. A, Item col. (4)) Iserution lu (for laser onsfmtetoa *1ttinrat
sheet 2) 0020 M7) tin in an lsatemensilsichnaKkkSau
001 (9) dufren (Nte Me car4* and %.
2 and 3 Carrier termial switching (idsatry and UJ otepuU fromien tobak fsaino
to"m tea) mw ..n.. n 4.0 0.0 factor ohm fo Itetroufi si. I
4 and 5 Owfter terminal switching (frolghbouse ohm for c~waarre temnlsithn
6 and 7 Connectio terminal switching ........ *o9 10t datm 40 olum (b) W k%
8 eand 9 ZIn cMbage switching (par *Orreo) 2-75 0-33 MIZ IfW oamlno Cmuea 11at
10 eand U Intermediate switching ................ anC
12 and 13 Intrixteminal owttabla a ........... 0-6 w) tn o mourvenufrih ar 61
14 and 15 tatertoralaal switching (per arries) bj,7 Avesage not Us fa M= :
16 and 17 latertrmia and intsatraia switching .... 1-0 0.33 lo AnaL amber of14 0&a"=
IS and 19 Carrier terminal swtotahig-noavw. ftr.. Muroramrn" rte G.9- .... '
Proin A.R. Baodeul* 531. eolUm (b), am of items 4o, la1 and IIS.() otfcaenre ,ladAt
Comput ar-deayi rmata service as tootwasj or dtal no 1 Mbo se3
Item Amout 0 : mtera b1casso qimn aaedb
(a) T'fr ain",r, inaluding trainp-awitching hours at may stations (A.R. Bch. '5p, 2W OMnstMU ofth twi &dheaiv
Item 64, *olum (b)) ..................................................... cars to'Msa ane thsotsoftearmre Arm
(b) Averago care per train (A.R. Sch. 531, itemss 40 and la, oolumn (b)) + the total o0v4 e n9**gso$oe e pre$, U#
Item 15, column (b)) ....... *..............................................
FreiAbt.-train eam, hours roanntag (usne (a) x line (b)) ...............** she sepmrtion ofthemueWd"N awua t'N
Treight-tvaft car Upy running (line (a) + 24 hoaws) ............**.*.. the ratio (percent fteoeoo tant&sdor*j
Caboose car dep (.train hours. lUna (4) + 24 hoars) ..................... aSleGe40 car to A oa fcfi rfle AI!
bunl ear !! eluding 0aos (line (d) 4 IUne (0)) .................. do not permit ofa outo h crlastli 4a
(4k) Coaqute the totel leads originated Iandterminated toom A.R. Bch. 541, colse 850. sum of colums or "other then miegscr.ont h ei
(d) and M) I imtide*1* colum, (b). tPet on the asineto ta rfi orormvnf
Wb CoNSQut USe l&APAe *ar switched for respmdent Wy other lines at origin and destination ters. aile" cam
ainall, based as curraut roordsl, switahin settlement statements or test datew te
(a) Detdnt the number of earo shamn in (b) from those ohom in (&) and Insert remainder in liSn 2-1 VO11 o
colum (3).-9:
lb Shenuber of emptles equals the number of lmans timse the system average ratio of the solisl eMmpiS (A) Carloads aseeu torfigrtr ue
spotted and swiftchd pat to the total lood@ spotted and switched out at Industry an& to=m trakg cans m........-a
NAd freiAhhOuse tra0ks. CompUte On basis Of current switching records, dat& obtained It switch.96142SO 54.
log otudtes, or opecial Utst. show ratios used: line 3 -_; lines 5 jIfts 7
Usne 13 ___ "a 15. lin 19 0
IV I not aval *W, oompfte as follows, 7 1. 011
I tam saunae Am*=$t Calo* aslpd otokcr 4L60
(a) Tow We or COX. traffic handled .. A.RL Bch- 54 class 710, am To Wtal carloads asge orflsi
of Coll. (0)#18) + twt~oocol. tar 401 to& Ot s o4.@...O#wLle +w
(0 AM) atal SobrlIO"
Wb Avreage load, loes per ear forwarded .. Current records or special fta othe"mraia ,cas 9.040 +W4
studies 0 ls"te h iegn@r d b
(0) lthaer of loaded core .............. Line (M (a Isine oferef nbu pfr
ld tabor of loaded care originated or ter- Current records or specialtoswer"179U0006*0Un d*lmI&
minated, re tosanfers ........ 6........ gtudies *isBu
N %%& care .................... inae (c + line (4 or
or =Wa, set rormerder Report, Sgnsate Resolution -19. Statement 6, 1o7u ovdw 1xm ta h
ITlee respsAmtm has no other waourc of informatiom, comqpUte the ratio. of tana actualy treapseteI n qft a te hnUttomoO 2001M
ferred to teas origmasted and received as followed, S6e yorftrder Report senate XesoaU~t b VINonmodty
14K Statemat 6. coluf (5) divided by am of column (1) plus colum 1haNuttply %his wlapro oresof* oV tuadibN4 U
aT&U V* the a6 tmee arftelmaed aid receivedk from AMnnXa ROport Schealo 541. ohs T *4 I m&sma1 cmiDf m ott w6i-0
093A= (k) Divide the SOWa te*s taranerred, tba *4 by the itverage load abm, In,
Luoe W of 'big f6batmot. Iusrt 0 fthe a atint Xto linMw %atvp 0ALSo $e101 =#A











Expenses Aortionae
AsSource for test factor$ a"o
Line No. gxpense gopsg penses period Introducto 7A o o*Ne 10 e-M 00 NMA1
NO. I Rmarkww.T

ygaintoennce of Wag and Structures
I ED-0 oadway masste-n a ow Id. Nsq. TrhM. .. mies
2 20-0 Uderground power tubes Yd 9. trk~era.
0-0 Tunnels and subways Td. seg. Weks. .
2W80.*9 Bridges, trestles. and culverts Td. evg. trks. e.
g 20-11 31ovated structures Yd. seegtrks* **
212-1 Ties Td. swg. trim.
7 24 15 Rails 8 -d. w tks.,,.. T mles
0 22-1 Other track material Yd. aw. trks,>. Track niles
9 2169-19 Banast Td. sg. Wsks. Trac m alle
10 220 Track laying and surfacing Td. avg. trks,.. Track alles
11 221-22 Peaces. shovsabds. and esigs Td. awg. tkse Wi"
12 229-30 Roadway buildings ................................... Tack miles
13 24ll hearvm sand docks ...................... ..........e** Direat
24 3-4.14 Cosl and ore wharves ................................ .. Drect
15 269-73 Radwsay machines, aet. ............>....an... -- Tak miles
115 M Minteaencae of joint tracks, yars. etc. -Dr ..... 0.Track miles Y
IT 279 Maintenance of joint tracks, yards. etc. -Or ... .. Track mile
is 251 Right-of-weay expenses ...........................*Tack miles

19 Total. eand, M. of W. and S. overheand (lines 1-19) .
20 Total. lact. X. of W. and So overhead ..............
23 Payoll teams ...................... ........ L******* ino 20
22 Yard freight portion H. of W. and S. ..0 ...... 00.:

21 Work equipment. ns .ofIoeha and taese nTrack miles
2 Maeting equipment, incl. H of 1. ovbd. & W.y taeas 12Drect
25 Yard freight portion lfatatemanc* of 2quipment 1,.
Mdneotae R*ail Line (Yard Weight Zortion)
26 3TS Tart seatuators ba rakemen Car riders ........... L1 irect
27 3T9 Tard guitah and signal tander93
(a) Switch tenders, towermen, etc ........... ..... ISirc
26 signals anil LAterlookers ..................g......... Direc
29 410 Crossing protection .... .0 ............nan .w.a Dir
3D 0 5 Droubrige operation ....................a...........W t
31. 10 Operating floating equipment .................1.. Mrso

32 Total. *=01. transportation overhead (lines 2631) to
]}Total. inal. transportation overhead ...........we.
34 Payroll1 taxes ...20,n...o........ Limne3
35Tti otox Transportation Laos* 33-34) ...............

36 foual oprtn I-2(ie 2 5 5 ......
37 06enerMI ovrbarh .... ............................ 11w Li6e
39 AAL rt01r. tON. ...........to........................* / Direct
39 Intel (If=& *38) .*......................-
jkt.15 0 valvea
40 10000MeAa values 4o........................ 2 Diect
lit return at" peraeat on moned property ..... 2Direg
l1 ard froerip -ion .*so*................... to...... oo =c irec%

fi St"l Oust incl. return (11:005 39 and 42) ...........
It4Coest per eam W"e"e or eaptr) @=Il. retur ....,..... to
45 ~Goes Par ear J14"d or emptr) tool. returns .........

k6s TAwd siad bing ............ antte
47 11anIta e 12 %4ac ailes .a* 6 t a n. 6..o.we.*so...* b. we.
49 vet"l track all (linsi 46 Ma. 47) to w.... .....a
tit"Taft am 16

i~BI1tE*Eirli r0
A ~ ~ i c~s~~*I










*&#% of additional( oevoeb*g Porists. it the oxpneases the scraneof which are Ash InGaion (3), wea au oas wagen et0 n
ocopitej an an annual boams. such uoase. except who" oteivwise noted. should be equate to the test period hsahw.mm P b qmz n4
in the relation tass th nmber of darn in the Vset perodbar tome US number of dos, In the sUAme period avt bleTe "iatr%*oa sg
(isa., for so-na&W study. reationbshp to 7/365). hs apnwase treated on a gamw boeai sboull cover only QZteyr *1MPriso b w Muesk4
those sao tes hc are pertinent to the study. See coluns (6) to (15).
ausr% An columns (6) to (15) the required data for each sowe scored by the study. Use epas e gs as artem uhItrlcigpat
necsseary to develop costs for each element of switching perstinnt to the study. Insert the sow number atIfteor ramntf mn Y tootplvd
the head of each column. Us* -na shots of Schedule B. shoot 1 & a" requiredpW to provide forel 4Wtosmi o haaio f4lmftteheO
zoese. Where the espeases are saaommisaea for the tormiant as m, whole sal apportion" to again an use Such.
idle basis. usee column (15) of the lost shoot of Schedule I. shoot 1. to show am romelae ogpongess in =a sense ftis6prttm ot Vtd o
Ukiah are not pertinent to the study. designsted ea. NAI others. 0"linlm or ntoeisace b 4 4)
Ispenese should be directly computed for the terminal uader study from correct records orspcalai stuAAlead soi fsloa n afcf"yrs
from time &lups material requistionts. eta. Where the expense@ for the terial~a under study comet be A eeo yseilsuySeaitaem m "60&
diorecl asspot~. oomptse on the basi of the system avrage cost par mile for yardwt slehsag track@.* 0)wiha a&jltyi ad* odMAW-
b"Ana Import, Scedulae 32D. column (b), divided byth milates of yrds switching tracks meually maintain" qae otesatpro h s
from Sceduega 411. column (J). kulttply such system average cost per mile for yrd swtchuinghtrd$ack* 1 theexnssfrh iaprodbte =* fm
total miles of truckage in the toreainLI under study from line 46, calume (4). Whoen a zone Inclulais salsk oeak.0 4 *i"okgpas c
line running tracks, wmtitply the aileap of such trackage by teav erage cost per allk develope for Wtheeaaeyfrmm nerokn ln.1lj
yardswtcathing track@ at tha terminal under revetw. Switching operations over main lima trackage are u4Irodmdydmrwmth*Qwwe$r
charged only with that standard of maintenance customarily maintained on ya4 switching tracs. aeo pcilSw opsea adfv
Whore aSh epenass are dArectT assignei for the torainal under study. the msaiteanae set for underground mc oa Xott y* fSeyg
paver tubes. tunels. bridges, or elevated structures ahoulA be directly eassIgno to the zoea or seems ta prtdorv&mc fclte nto ae
which the facilities arm located. Whore the expenses aresw artotenet. on a Wotan boxis to the torilnjutbeaflm "otyfroic clip
under study the maintenance and depreciation on major structures sholld be computed by & "pciol study soat a*ospdl0W iovfcitsoaoeat
assigned to the zones In which facilities are locate&. ameluo the maintenance sAd deprecition on all.pt bsalngthStiexeafoQ404
much ageor strnaturea for systom as a whoet and 41stribute the reaIdaer to terminal under study on a Steele. o ade s 9eutd aehnld a
mile basis.
ft Mupssm for the terminal under study arenot available, cogute by cu4tirlying fth syntax expensesfar As-
counts 229630 (Radsvar buildings), Accounts 269--73 (RsdwW smuesa, eas.), and Accoun at 21(Bsghb-o-W ineIS
expense), dammen Import, Schedule 320. column, (b) by the ratio of the terminal expeasess appearing In
Schedule 3. "bset 1 column (4). lines I to 11. syste"to'h rtem ataitenumce of war expeamse mvagae
Ins in the Annual Report, Schedule 32D, Ascconts 207-22, inclsie. oluema (b). kprit=-W u vxdat A
Ism@ an "eala stuair.
Limp 19 x (1.0 + ratio). Compute ratio as follows: ans mt~Caeh o..... W


A.R Boh- 320 *61- Mb. sum of sAds. 201. vxooto-taTrnptaiu
M. n of V. & A. Overboas. ....... !Zh-77 inac. m1Ji =pom*1.rehod, Ze(a4Us
A.R. Bob. 320. not. (b), total H. of W. & S.
expenses stmus sum of Laose. 201, 227-28 20/~ r arl Sm olmst teJ 0V"i
(b) Total X. of W. 4 1., oiluasing (General office portion fro gt mad pas hs aot b atxw*.I hel. oVSo k
or eas ................... oe).. 241-48. 265-66. 2 7 21-T9bi.........
(a) Ratte of H. of W. 6 8. ovrain- alIawepne.Omuethsrtoa PU u
USaA So total X. of V. & S.,liefrihanpaeeardiiebyt ac Tmotit-AS
excluding ovewheadi Line (a) + line (b) iiieii ii 320.......................... i

n2"A VMSol ItSames applicable to the ano-mto Included in line 20. Compute by multiplying theo labor portion 9 Cmuefsaptiltdyo10onnt ax2 004Vkt
of %hmoo aceavnts bF the tax rate. However. If the labor portion of the Izdividual &a*=%*nt Is not available. o*A"o o ias o rprytetmI m*11F00
*sopn%@ by smasiplying line 10 by the ratio of She system maintenance of war payroll towes to the Woanstem s lia1-0 usin- ao ao o o" e a o !
toemsen of way upeases. Compute this ratio an followat Peqroll Uume chargeable to amintenmane of wa mandusbisoUsvleSa m4)P"tokl.aV* Shi"
strustorea (freight and peassager) divided by total maintenance of jWa end strootureas upeases from Annual nbmutVvgth$taU afrO cos6104d*0 0$0-.
21#GA. fGohdule 320- lit 122- column 00- ratio. eutdsnt h oa qae.cntutPr,6 00
MV1tApIT the saw of lIte to plum line n1 by th a-t- of the yard freight equated, care to Use total equeted, cars
developed for each ome, In torm 6. Column (19). The purpose to to &sparate, the yard traight expens from aboe" "Vlainlm hfl .Ola() o rvxfVb WNw
aponwas oharpembl to rood service and yard passenger service. Ufomat bSueofVltin
Oaggate 1W multiplYla She total expn"W4 for work equipment fran Schedule A, shoot 1. 1St0 21, Galia (13) by & etprtetcmsa *wb h ai O S~df 00 "a "#M
ratio- 0Comptes shim raINSI a follows, Annual RNport- khowsul 320 Acacunt V86- COlUM W6 + 4111tVrw. 1pry.1) I fUPs o.3 o 000
TO.IStlyu te reaultng Wostan expenses for work equipment (Imallding overhead and taxes) by MWe rali nlwt ot vWa ai fnub f&eIe05OW$ 00
trf qahnote 5, bereso. a
It the maintenance of fotONINS *qWOpat is partinant to the study. deelop, by mpeclial btua4 Me total AfikashCmuete7kf"gtpro frtus* AOfv"
mWo MAn fepreaitlste (amledig maintenance of *quip=&$t ovorbeamd) of the particular eupostat seatOn& y= (freightro h Ua.eqaed0SOf 0
ml posasagor portion). For ovxboal isot sean treatment In Schedule A. she*t I- aolum (14), litas, 1-3, 9.tmr;S Sepe V)= Qa pgidW111A rc tf A4
22, 13. &A& 17-19. bAllmas VEM1ol taxes. Nqpitte She anumal 060% to the tes% period on She Uasis of thm ve loit anln takPsigtls O o
relaties of Ike native vessel boors during the test period So Was active vese boome during the anaul. parled, orOtwvo% Ieadb atW m 1t*7$1W00
or patet ft* "A"c Use Bmeataoe to Gonagt*. It is massumad "ht a separate mon* will be Oat up Uo sevr010
roopamm asass losti inna paUgerans.Sft W h
watetpr theseofmr mift" "S" an f r the of fake Yard raonks eqam d more to Was *tot etuas" wam estoat itamv~sadmnthrs asa"4t UMOo
eAs~lppe for mach seaw 2A Form 6. Salemn (14). Ma mk*edal"otvgfa"ImU W 1
04 p"9 o this 11se Is to paVmit the 411001 eassigpment of hap riders a. =A aklar 81lasss of 0402@0ef over10441 fanfo Vt ho mt) s*1"s
m4 0$$11 its nant easigas ownt to that IMp of Weak in Ahich theso emphlses a" =afesed. 21or 01mmoti asUn vs.WDf.oro*to*t60a mWVu" 00 4 404
i1017r No $ to fM eaw r140rs MA INVe YlUGteS arsma be wathing with a single 1900011v. Pat VRA o tl
of thaso ame aboud be Nueasma to ta micaus at weak in Utkieahee twM & e t diLstra Weeod an
40 tI iiWa"om tai ulg biiifoipyol o 51 emosapo frfti4
amo am iniva 4 i rad loo inioca. WNk* mmakmfrsu 600uw ,rt
A.ii 04011 Us m iM omi igapanfr3* aa 0









Computation of the Unit Costs per Tart Looaootie Minute by Claesse of Loomotiveo


ail Terminal Fora F. 5-42


xpene groups


227-28
23)-32

235-36
253-51
257-58


Soaroe of ep qAeg /


Seolial studr 4/


1I 1 I -


Apportlonnat
ftutors


1400. bears


-- I---eSE


1--M


I ....


E.l=


Diue
-r


for tet
period 3/


Special study et. 182
Speaoial tud ____________ aot. 182


oppeoLa study 7
&nixl cnd. 7/


La-. hour


Anot U81


. t.-L t


pS eoial study


A***** 55) sea p s


Lines 1-6


Line 7 x(1.0 plus f ati n /
See inetr., Sch. footnote 9


t nLino. 8


Line 8 plua line 9 -

10/ ire .....
IItI. t:'


(leniiht -,-d Paunasr)
Station and office bldge. yd. office port.
Water stations ............................
fael stations ..............................
Shop. ad a nginhouses enginehoeae portion
Power plants train operation ............
Power tmnsmision system train operation
Total, exol. mintanoe of way and
structures overhead ......................
Total. Lncl. minteanoe of way and
trunturm overhead ......................
Payroll tuas ..............................
Total, sol. overhod and payroll taes ....
Maintlmanc f a tnPment
Maintenance mad retal yard looootive ..
T2na rtaoti E~ menes
(C an to Fre ht and Pa smenier
Tardt waters and yard alerks ...............
Tarx ooanuotors and brkemn ..............
Tard switoh ad signal temders:
(b) Batteryua laqp lighters, eta. .....
Tad ngain a .............................
Yart motoma ..............................
Tard switohing tal ........................
TaIr switching power produce .............
Tard writhing power purchased ............
Water for yard looomoties ................
Lubricants for yad looooUtive ............
Other uppliee for yar loomotives ........
TaginLeouse aOseeM Tad ................
Tard supplies and maes .................
Operating Joint yrdli and toeminIm -Dr ...
Operating Joint yards and terminals -Or ...
Clarnlag reak ...........................
Danmge to property .........................
Total, zol. ltrasportatian oveorhi .......
Total, inal, transportation orerhad .......
Payroll tae .............................
Total, naol. overhbd and payroll tae ....
Total Chtina peses. tmts m ass
"Trrdlsht Mnrt Pa tsN"aU
tal opeating m--e ..................
Oewml overhMe ..........................
Ad valor tems other than equip t ....
AO valere tsun yard loocaotives ........
rha losoo. alnnng to and fram g. shopi
Total pmese (freight and pus ger) .....
Btal s o, Talus (I sht an Pa se.e er.
Retum a ral s other than equip.
Ratua on value of loomotiTve ....
total oost. inolindg retain ...............
Cost nar Prod. e ina "int (Ireiat M r)
Total ard lose, hrs. (freight ad. pas.)
Prod. 3d. looo. in. (fright and passager)
Cost per prod. Ba..aol.retum(frt.a pma.)
Cost per prod.mzn.,1inl.retan(frt. & pasr.)
Cost per prod. *mi.,xal. retua (rt.) ....
Cost per prod. min., ool. retain (frt.) ...


TAna hL


I ~ -~ I --


S___Direet

IF/-- ___ Diret_____________
-1 Direct
1 Direct
__S*/~_______________ DApoot. 382________ _-
-_*a)~ _________ _____~____ .Loco. hour _____ ______ ________
S____ Loo. hour
I LoAo. hoanm
161 Isoeo houra


=gi
Speoia


s tudy 19


4.-s -. L c


imraeat


I- IZ-h 4 4 4


DMrent


.,., 1 + 4 4 4 -


jiOO. hon i


Special stady 1a ono. hoa
LinM la-2X- inal.I I I -- I I I


lia IM a (1.0 + tio)~g7
Line S z0 a( rt. o i--
Lines 30 aod 31
ratio ____U


I--- 0 1O .....::.


Lines 10. 11. aadM 2 I
L _, _3 1,


25


I I-


laaa.


aI i .


1~ 1 1 1 I


Linee 33 to 37 -_______



Line 38 to 10 _

_J/____________________Direst _____________ _____________ _______ ____________ ____________


*TnWe


mart


Ka rlneLt 1 i; t I t


Linel LI + line 3


:1 1


-n


-~ I I- I I & 4 -


R

Wi


(lor footteaa reverse mide)


Acoount
ao.


u/i


-- -- .


i-.. I i a a IIU .


I I I I I I
M ins f W d St t *


a peace o ar an ru s


m


i


1111


. .... ... F iI`


1I/


grant


, .... ... .


:::*









Sall Tmirsll YFo F. 5-l?
Faotnotau for gcneduls C. lonet 1

as 6areM.. of any of the en-.ases distributed on loconotiv-li ute basis ae special studle or analyrse of reepoildnt'. payroll
records. tal cono ptlo record e.tc., for that ollt period for wiach a loconotlie tULe study Is mds. However, whare qexp es r
developed a ua unniua bIt. the ooL Ma L be equated o the test period on the mbses LadAaILe4 t the footnote. E*Ines ar de-
esloped for ine olail.e of localtieus ned 10 andlIng the Irunli under Study Irrespeotie of wn.Lu r cAh loootives re *am adrd
swolly in freight e..orw or uned for both freight and passIger serve. wherm locomoties anre as Ipe to vitahle g at Istps or
mLeri.r l LareonCusel o a papeeeSo aolrgearble to smun locmoives urn billed to e"hop ap.nsre or mterLtal store aspsre'. i-
clude tL. couns of ounch yar loomoties frao 142. l the other aud. If the expenel are Included in tal schedule. include the
sorroepoiodlg locomotive sunrs for su earn oLoo la lle 42.
StIe test period refrea to Iest prriod for whlech us ena ne ti study Is male. Such stady, e@alnulvs of any training period. culd c -
lst of ot lose tI.s one fuJll e of I da y. LOnger studinie should conslit of addiltinal -lda periods.
i/ The purpose of olman (bi lo ( LO) I to pemit ta development of locaolltiv-alaut costas S.pamtely y closes of locomotIes. The
oeed for bLI s. prett on partlmularly e let where one class of l co.nLtO Is used for cla.ssflcation wor (hIm pards) while a eaps-
ms type of LocImaIe l useed for tanIrfr or Lduatril wort. See dilsc.naln n lotrd nctory miadk go. 3. Toe clisslfiation of
loco.Ivels for pa, .l olf o"lurm (b), (11. (i. sId (9) ...uld T Ih tL cM asllatlo o lOoco tOItvll I o aO Schaeul h dit 1.
iLNs. 2 to 2. Where s. p I.II lstan In Schedule C arc chargeable to classes of locoaotlis not nocluded I the study, such ei nse
should be IOerted In OlUM (10) .
/sudy I should be ised al best awluable data covering not le.s tis a yearI period. Iuate to teot pern da basul of rLLo of dar in
test period to days in annual period.
/ I pu I the iTpnel for uter ad fia sttilns t te terminal under sady for not les th s one year' ported. Sepamte nete road
d yard on the alil of the annual fel ilsues. Equat yrad portion to iu. test period a Lte lbas f the ratio of the yard Loco0m-
ive bour during gub tLlt period to ao totl yard locamotve hours for the t. under study. If expaIes for ternnnal under
study ore not available. Losert in coll (l) tno amount computed as follow l Annual Report, Schedule 320. colou (h). AccotsL 23132?
or 2 as4. as papliamble. multiplied by tIe matt of tIh amount show in a sdule C. eraeto. t1ao 11. colus (4) Lo the total fuel com-
msmton .show n tAnnul Report. oheadule s20. Account 382 and 31. coluna (11. Indicate procedure ad
I/ Iola ail l eale for agia s .esO. See schedule A, sheet 1. footnote 5 for treatl nt of Sop and storbeouse portion. Comput the
xpea.es for en S.aboUMes for the lteinal under nLtu for not les th on e year's period. Equate to test period a n the bai of the
mlber of 4dys In the test period to the naber of dayn L the sn~ui period. S.parLe between roed and yrad a th basis of the -
bar of loomouive lmrrIo o eiL&hUed ftr the itent of the l ervcea radersd each clas. of locootive. Where a srady of the relative
ermao reidered man olas of locooitteI Is not avillIbte. eparte bet lon rad and yrd a the Sai I of the bher of locmOtlvIs
give a full glaIoinue servicing. applying a weight of 2.0 to road pamlsse r looomtllies, 1.25 to road freight ocomoilveI, and 1.0
to pard loomoteels. a full .ount should only be gven to Loaomoties receu ng the equivalent of a ral iervlci g. I.e., the cycle of
emonomuo IServlcing LaUt LI normally g ve a locaotive in a day's pertoa. For es pl., if a rad frelgtb locootlve received SP-
prodIlatly I percan of It. -Hy maI sluhous ssrvtoLng a the Iterminal unIer tlray (C re melning i50 n enL being received at
another terWisa it should bie give a aoun of 0.5 oad a weight of 0.625 (0.5 a l.?5i. LisrL total arid portion of agn ho;ia
Inpmcss for ltil period i colmin (hl.
SCa pute the mae for UI power plans produoaLg poaer cosnmed by yard locomotives at the terminal under nstdy for not lss than
aen rer'a period. SIparste between rad nd ard for ste annual period on the bhasi of the acrrenL conued. Equat the ai por-
Stn to the lest period a the basis of yard loconotle haurs during sucn test period to tLa total part loceative hours during the
annual period. If msob data are not available. equats an thei orl the o t of the days l the tet period to the das i th
annual period.
I Coqute Ihe amsr for the power traolralod at the terminal under study for not lIes thn ones war's period. Separate netweon mad
and yrt for the annual period on th ib s of the current aoni ld, Ia developed to tests. Eqpute the pa portion to the tt
period a the hwsi of the pard looamolr hours during lst period to the yad lomotive hears urAin the annual period. If ih
data are not oavilabei. equate on rthe bas o of the m fle of the daysri t he test period to the day in the annual period.
par Per o isee tohdule 1. sheet I. foftnote S.
mp or 4b u r ol of loauiv byIi lltpl ng rthe 01c per locomotis hour frIn Schedule A. bshet 1, column (25). by the tot al
oomotlive hour (Inoluding o product ) operated during the test period. here a weighted awecege cost IL developed for certain
alasess of locoo tives. oaput freo data sppearig in Sahedule A. shlio 1. nolun (10). The amunt shown in colma (4) 1ll equal
the am of the data appearing n oolums (61 to (9). Te costs appearing In colmm (4) need only include lte costs for those loco-
motie or classes of locomotives pertloet to the study. Column (10) my be left blank.
A/ lysis of payrolls during tnet period. If the woi of certain of Lte oleits is peullar to freight switchig, such as latierhale
clerks. yard che kers. etc. slalas the capmnaillo for such Clerk frm line 12 which rll then ialads anl those epases
oama to both freIght and plasseger work. Te expenses so deducted should be inserted in footnote 3. line (b) for sabsequDat
distritbtla a the Iasil of freight loooamotiv hours.
I I/ A aly e of peyrll durag toeat period. Include L Itie 13 the eo pense for the noaral sla cre t I.e., onductor and two or three
b~r ireme. Added 1loyee in osrs of the normal orew assisted to bump raid uengins aould be treated as provtidd for nL Sched-
Ial B, h et 1. footnot 111.
/ AMalretl of payroll ar tres propid. If the terminal under study enploys a large onber of Wl th and sial tenders in a olasnlfl-
stion ard. separLte the ahare A account 37 btetm (a thse uan ngged in sh a rd. and (b) lap lighter. lMp cleaners. e Ca .
Apportion group (b) on the t elI of loIaCti houn. See Schedule 8, sh o 1. line 27, for the direct asslgenmen of group (a) om
pooe byl a Iloi Me purpose of this postLloa n Is to permit the direct ai if nt of s R ite.h ad signa ado to clasfn-
atieO raids in those ineltune her large as enr of switch tenders re ployeda for the anul opsastlin of switahes in claselficaB

I/ asid a avenge fuel ocusqmpota or power casuel rirx lost period. If data not available. bas on iSyst average conoplton per
jart laoontle hour for olas of oaooti e uder otudy multiplied by the locomaotsi ha o for tt period frao line 42.
S alysT l of rter issoas to stea locImotleis unde study. If data not available. base a lsyts avoer conasuptlon per yard locioo-
tie hoar (a tla) ultIplied by stel Locomotive hours for test period, from line I4.
al OUp as follonsi Ameertain the expenses for the terminal under iludy. reduce to an averg per loomotive hour and aultpleld by
the omber of loom n bhun during the Ltet prtiid. If data not vai labli for terminal Under study. compute by ultplying loco-
tive houIrs frn Iine 4p. ooI Um (6) to (10) by sts average per ard locmoUn hour.
Ca/ aDut thMe apaes of the temial ader study for oe annual period. Lquate to the test period on the baisL of the number of days
Un tlot pertLd to ue number of days In annual period. Separate between road and yard for test period on bals of number of looo-
Utin services lighted for the atent of the service rendered amob alas* of iocaotive (see instrictia,. footnote 6).
IS lse Introdutor Re Emit g. 5.
O O teo a special study for an uane1 period at teinal under stdy. Equate to th test period by enltiplY.ng the annUal cat per
aid locomotive hoar at the eluald unadr study by the locomotive hobor for each class of loomotie for the test period shoa ain
Sabodille 0, Line 4. Here auch dirnot aeluet cannot be udle to terminal under study, compute a rolloisl MultLply the amount
shoa in Amual l-".t, Schedule 320., coa (b). Account 415 or 416. a appllcble. by the ratlo of the o of ar epasow s bho
i Sbodhruls 0, eolm (I), lines 12 to 24, ioluiven. to the *yta total charges *ppearing in Aunal Report. Schedule 320. ala (h),
Aoatet 377 ta 39, La iolunie.
/ Cpote Mato as tfoloeI &-l Report. Schedaul 320. colm (b). am of Accotuns 371. 410, 411, 1411b, ad 410 inided Ly Annual port.
slohetuls 3. aola (b), total Trnaportation hall lins apnses. alas mn of oanise 371, 3711. 407, lO, 411, 41.. 1u8g, D.2, 390.

/ aInsrt payroll oe appliosble to the aoott inLooluded in line 30. Compute by eutlplylr the labor portion of eue ccoua u by the
tu ct". If labor portion of the Ilniaau l acooonts i not avllable. oaptate by multIplying line 30 tUr the Mleof Tamoaporet
ia tlal tin pu@ro11l s to the total Tronportlra kil inL u npaes. Cpumts this ratio follori Pavoll tanw puati-
le to a sportatin til Iae, frdight -d paseager. divided by the total .T sportin all Ia, a. nu Raport, Schedule 3W,

1 1ilt i9y lineD p 1 amtto fra Sohrule ., line 19, colmr (4).
auote ad valoir ase a property otr bhe Talipat ron analyos f arepdall* a record end equate to the test period on tMh
lbole of re uber of da toe tet period to the abet or d In lThe d anri priod. IlBsrt eants in COIl (2) below. Can-
pats rd switabiUg portion a no o t aulind in Coli (). tiportoU a ba ils Of factors shw in coltm (5) If data sollabls.
othermio a- buls of l otaie bans.


21' C athIhrd


-a kd
No. to tsmt lr III 4


(a) Station and office blll.(yd. offle part.)
(b) Wazer ad funl tateUis ...................
(c) n ehausem ...................... .......
(d) Power plant n tmin operatim ........... ___
(e) PoFer truI. y@. rI t~rnJ opeIlm ...... ______
(r) T tal lin (a)-(). for Lusertm In
lime 3. o. () .......................


as
24 Oqn
**


Le iad oal tUIe for jai looaItMee at tarmIl sla r st a f ld I40
0a11v.


Line It"
Lo.
1111
Annalaxs..............................sss


TAoual tax s ....................b..................*******.*****..... nHa
Ibel loomoUve bhoane during am l pored .................s...........e.s.r.**
Fotal loomotie hodre during t et period ....(.....t.nsC.e).* Ii.*nt( ea)fo. ib.s io
stLo tset period bom lars to S u nml haIm (lr (() 9 H114 (b)) .*...*era:ii
bies equated to test period (11ae (a) a lile ()) ............e.. ......s.......


a! D-Ilp Ia pslil snt for ma ~-' porLa4 ME ir- Cw M Of RR-
udI.r iL. powr be Mta the t I ul o tr ow stuId b leat Bt st P 5K J p
period on the baiI of thO SOct raid 24m oiU hA rs opeSa d"asle t os : ..'..
the te frminal Idr adu7 durir t n &eul phe rlL. .: ..i.i.i
g/mpuLe the resu m a- vlus of property other them Leqetat s fa. lBt laltW Mag1iA
in cola (2) below. Comqute aom B to be lertAl i cold (3) A MU in Introdutory Pe lo. 3 and equaisto toot pated U on bus %of aI 1 1 M0 r Ie ei
the muaner of days in te u ian period. COpte jul esitslaI pertm a Ibn l ia UM IS 1i. "
factors shou in calu (6) It datI a ilabjle otherwise a tate af lke@mt*In hina.
1-r tiT Aporllat V55 WE *

o. v ale to tetl hftr MIut rs
f V1 -id fflI Sm


Station and offios bida (pai
offloM portia)) ............
Water naldti l .......
I tglnou es...................
Power plane e main opeoa I .
Power tI s ulmn ysim
trin operation .............
Total 1nes (a)-(G). for In-
sortLta L line ol. (4).


__ __tal S-

o______ ____1_ le feotn% 5-----


z/ Computo retum a value of lo10onuvwe

Line oitsa
Mo.


RImecmnd value 1fuaiIed Ih y orna of lutin w..................................
Betut at P icaIt (ie (a) a sppllcable M iU) ..............................
Total Ua T Mo itv hour .....ur ............ ...... .......................
Total test prtLod looH tiva oen ........................ ..............*..........
ntio tet period boun to enaul hone (l ( 4le ) liu (e)) .........................
Rtun oa value for teot perido (Line (b) line )) .C........................... i*


/ include in colas (41 total pird locoolve hkarn In 1h the Inminal ud. e;iasb tiebak paoive ad 59S36=S in S 00t
iacontiww Iniacluded In the Ibady end bais thm yt ay IMo ghe tel. Inset Othe titl tSm fo1v a ? nl fluigi: W -
study In oas (10).
In er% in olasm (6) to (9) ghs prodtuative yard leoUstwo mises aemlate La fa elsr LamsMIs L a Ia =e ITU
for the produttve tim. Leav eulms (l) and (10) of olhdLe C0 blak.
S Ihe cost per productive Maie shan on lim btl aeid 1 sBat be Laerosed for S teen epn ass mmaiat an Si tgIa Mifl
dlstrlbutable a a locamtive ulnate bsls al for opens for asid elets (amtsO 377) IAh We palert I IIIs
(s fowLhote 11). 0Cam adjuesmat per preadative locmoanive m ats w am le. 0 t itM 4A SRIwnUM US
Ieeie it mite from 1as fi) atm ( ) belmo. Capete tin 157 as felMI In Wl sab t Ir w ituI Uin ()


pe
Lize Ite lo

(a) Opeting opnes ona lted m 41t1 chi lc &tbtr tleU eb. I, ubeet 1. le 3,
a looeeitu mint.u astl,. i.e.. ngidBhocm leeds. ol. rut ..
(b) raid elk abIs ~gesblte olly to lard fight opemtla ............
(a) Tead clemtI p-lnlul %Otaxes, St part~tim oveabted. ald iuarl tim s esrtoe. pP
) 9 ec re ...................................................... .____._..
60 Iblal. wzaa;tns n' ..................................... ar^*a mi. ue ME--
(a) Reun property u lud a .ss bais ut diustirtbe ,
locoPtlr-am au ltemtLI Wee ls (a)....................*........*
() cot lu nu .........................................................--
(i) TObl ard losOUwtve hbou (fremlt -mnw)l tet peidW ......-....
(hI Poductive rad loomtve Mats (freight earo).............. .. U usd r ue 7.
(A) MJl|at per pidluctive lomot s SrrtAt. uaml ig r.ets......,. I _______ _




j) Ajustn pr .p t lo ..ld t......... ..i


I
f


I


I


.., I










Computation of Unit ixpamese for Station Service
all Terminal lom ,r 5-42

i- I 1 1 1 1.../* *** uHele m


tpeIa groopl

(2)


227-28








373


376


Blorso of aeponea


(1)


Special tdy J/

Line 1 z (1.0 + ratio) 5


Line 2 and 3


for toat
period i

(I)r


Apportloimt
factor(

(M)


l0ass or
switching
(dlth&


alsI or
witching
-m-=


glase o
ownshbo
-Tm-


-# t I I


Lime 1


mlan -
-Iu -


fat


Sme m2
I .i
11 inD _________I____ -


Drect


=


m


Maintenance of Vay mad Structure.

Statioe and office buildings Station
portion freight .....................

Station ozexpe, iaol. N. of V. overhead
yr oll ta ee ...........................

Total mitemaee of ray in. overhead ..

Trainportatio all LiMe

Matltim peleoel (a) Platform eM-
plery ........
(b) Other eploee ..
RMUttiem upllee ad i se ...........

Total, ezel. trampeortation overhea ....
Total, i.Il. transportation overhead ....
Payroll tsase ..........................

Total tamoSprtstios isol. ovorhoad .....

Total Operatitug pease ead Taxzo

Total operating empeoa ................
General oerhead ....................
AA valoero tans .......................
Total ....... .........................

Return on Talus

Reo endad value lreolht .............
Retur at parent ................
Total eoat. laoudln return ............
0cet per ear, oezolaula return ..........
Coot per oar, ilacludg return ..........

Statistics

aOe hailed ...........................


(See roveri aelde for footnotee)


Lia
so.


Io.

E1 I


n -in. 9 L
Lines 5-7 aInl. ..
Line 8 1.0 + ratio) -1


LinLine __ __





imo I
1_A. --t = --
Li 4 na 11 -____ ___ _____ ____ _______ ____
o15d---_______ Lme 12____





Line 1214 _
Je 15 aend 17_
Line 15 + line 21 -
Line 18 4 line 21 -


rursl


I rl I -- --I-- --- --~ u- I






I


Rail Terminal .," .-1 5-12
Footnotes for Schedule D, sheet 1


j/ The test period refers to that period for which an engine time study is made. If the e.-penses,
the sources of which are shown in column (3), are compiled on an annual bisee, such expenses,
unless otherwise noted, should be equated to the test period in the relation that the number
of days In the test period bears to the number of days in the annual period, i.e.. for a 7-da*
switching study the relationship is 7/365.
j/ The purpose of the station cost analysis is to permit of the computation of the station carload
clerical cost chargeable to each of the several classes of switching, i.e., carrier terminal
switching, connection terminal switching, interchange switching, intermediate switching, intra-
ternd.al switching, and Interterminal switching. A time study should be made for not less than
7 days at the station under study for the purpose of computing the employees' time (and coopen-
cation) chargeable to clerical services and platform. The clerical expenses should be further
separated between carload, less-carload, and all other, the latter including passenger services,
Western Union, dispatching, etc. The carload clerical work should be further subdivided between
the several classes of switching referred to above, where such separation is desired. There no
separation by classes of switching is made, insert carload clerical service in column (6).
3NO The costs for 1.o.1. traffic are computed ao the basis of care handled (see line 21). The
conversion of 1.c.l. epenses to a cost per ton will require a further analysis not pro-
vided for in this schedule.
J/ Compute from special study for representative period of not less than one year, the maintenance
and depreciation for the station facilities at terminal under study. Equate to test period on
the basis of the ratio of days in the test period to total calender days in period covered by
the study. If maintenance data are not available for the station under study, compute as fol-
lows: Multiply the charges shown in the Annual Report, Schedule 320, column (e), Accounts 227-
28. excluding maintenance and depreciation on system general office buildings, by the ratio of
the expenses shown in Schedule D. colurm (4), lines 5 and 6, to Account 373 shown in the Annual
Report. Schedule 320, column (e).
4/ Insert in column (12) the platforra (warehouse portion), based on the floor area of the warehouse
to the total floor area of the station, including platform. Apportion the remaining maintenance
expenses between columns (6) to (11) on the basis of line 6, columns (6) to (11). Where station
maintenance and depreciation is based on system data, apportion between columns (6) to (12) on
the basis of lines 5 and 6, colunns (6) to (12).
/ Compute ratio as follows Annual Report, Schedule 320, column (e), Accounts 201 and 274-77
divided by total maintenance of way expenses, line 112, column (e), after subtracting Accounts
201, 227-28 generall office portion freight), 217-48, 265-66, 274-77. and 278r79.
/ Insert payroll taxes applicable to accounts included in line 2. Compute by multiplying the labor
portion of these accounts by the tax rate. However, if the labor portion of the individual
accounts is not available, compute by multiplying line 2 by the ratio of the system maintenance
of way payroll taxes to the system maintenance of way expenses. See Schedule B, sheet 1. foot-
note 9, for ratio.

/ Separate "platform" labor from "other" employees (clerical) on the basis of analysis of payroll
records for test period. Include in platform employees (1) the compensation of employees en-
gaged in loading and unloading of freight at freighthouss platforms (warehouses) including the
platform foreman, platform receiving and delivery clerks, truckers, loaders, etc., and (2) com-
pensation of employees at wharves, warehouses and grain elevators: unless otherwise instructed,
sign the employees included under both (1) and (2) to column (12).


/ include the expose for remaining station ployes for test Ipoe L, atro*
employees (see line 5). Separate be tws een arld a las1 e sAI a a Ci'i
study of emah employee' work for a test petlo of not I-- tlb as aig
roaim for this purpose furnished by the BoMes of SatiaUti s If
statton oost is neoeary to reflect aempa for stala soak #a
tive classes of i tmti i.e.. sarrie tendal Matob LG Ismn~
the time studied most he mae aoomidloW. Ieal uefa .qp
SCompute from special study for animal period eqat" teo as s i
of the nramber of days in test period to bth r of Iays s f'ir i B
a/ For ratio, see Sohedule B, sheet 1, fotoate 19, l3ae (S),
SInsert payroll tazes applicable to the manmoto laoldLL I lma 9
labor portia of these asooitso by t tax ate. If thIe S l iI M
cosnts is not available, ooapute by mltiplylag Lua e I l Jth
rail line payroll taes to the total tmanuportat&oa. n ]me -iphii
heet 1. footnote 2., for ratio.

1/ tMltiply line 12 by atio from ehedule I, U. i 19, s. a (4)
Sompute froa speoLal study of responda t's tea nero the A Val& MI ggli
property. Iquate taes to the test period a ulr ofa aI o Of le li
test period to the amber of days n the amsal peioda,
ik/ Insert recommended value f iahead by Persom of blu% ta fter a6tta SImMWN 4
See Valuation om. Schedule 0. sheet 1, line 1, odeI (8).
/ Multiply line 16 rb the applicable ntio based a td poat retrna Le i te ll: i i i
value to the tet period a basis bo there ratio theo adoe C o ags in tfat Is s ll t I:
number of days the manual period.
SFor oont of cars by ola-res of switching see Schadule 1, lana a, aas M (0)13.
of station clerical pasese tgr olases of switching s M t u lA, thta e t 60ti
load olerical opens ast be obarsed soleir to respeadeat's o of t M t s ul. .l.i
tomiaal switching (remame and nonrewme) uand n nares reviving inbtg-at l tShi uh
switahing service. Insert much count of car in o a (6). Si a3stuali as MI. lA .
be slightly overstated ty the amuat of the statlsa ol ml elf ne a Lt aYi 1il
oars receiving interchage switohing, Inteoaediatoe wnshting, a& oemesa is te I il l aitS
ing.


I ~I I I r LF -r ......... _,;;;.;liiiii:~-~~;;_ ~:::II:li


: j








Computation of Overhead. Special Servi e and PaAenoger Defiolow

Treatment of Traff I Oonoral and Miioellaneous Overheatd Xxponel. ea lom


hsil Treiaa l onm 1, 5-42


apensae rwps


1 I -


on 1/


I mIIm ^ rrd | P
bWOin otg


-f4%1I


alantenaen of equipmat sad equipment mPat, ialudIng paroll tame ...............
Mlatunoens of va oepensee treated as syste ovorhed general offloe building
(freight portion), telephone sad telegraph, nd aisoollanoouo strutures ..........


Maintenaano of war overbad apportioned to line 2 ...................................
Payroll telr obarMgeblP to maintenoaoc of way expeanOe treated Us ylte overhead ,.
Total alataenam e of way and struature anloding payroll Itaes, but excluding
telephone sad telegrh and miellaous structure ..............................
Transportaton rail line expense. treated sytem overhead weighing and in-
poeotion, telaphono aad telegrph, and los ad damae ............................
transportation overhead apportioned to line 6 ...................................
Paroll taxes ohargeable to tranoportatioa expenses treated n eyete overhead ......

Tranporttion ezpenee eluding weighing and inspection, tolIphone and telegraph,
mad looss ad damge ............................................... ...
MnleollaMeau operations ............................................................
Traffic ....................................................... .................
General .. ................. .. ........ .............................. ........
Payroll taoe ohargeable to traffic and eral .....................................
Joint ftollity rents (Aaounte 50 and 54l) lot .............................
bent of buildtge anod other property (Aooount U12) Or. .............................
Ad ralorea tans, general offlo building (freight portion), telephone and
telegraph, and isellaneous strutre ............................................
Other taoe freight portion, excluding payroll and ad valore tams .............


8oh. A. sheet 1. line 27. ool. (3) :.

Aote. 227-28 (General office portion IIght) ljui
A.!. Boh. 320. Col. (a). anot.. 2ST- a 2-6 I


Line 2 x
- g/


ratio trom Bob. 3 tookete 8
)


-I,


A.L Sob. 320. ool. (e). sum of lafts. 37I, I0T, td 14B


Liae Ux ratio; from ob. B.
_r


-E


tootante 1 i


A.!. Soh. 320, line 158. col. *
A.R. Bch. 320, line 2J. a. (ol

.ESoh 300.1. ol. (g)
A.!. aoh. 310. line 36 aol. (a)


m1


otal ............................................ .... ........... .................... Li a to 17. nol i


19 attlo of trafflo. general sad lsoollaneous oevrheads. to directly assigned expense.


&


1WI


LiMn l. ool. (4). dilvded by ool. (3)__


Cost for Spooial service tb Olasses of viftohin 10/


-f T Inia...ca..... In..jurz. 7rG1II .- i-y--_ i


-9


Item


Leor ead d11a0
Other (dfltu)
other (dtan.)
Other (dt s)


Solal payjnts


for aomodity under stad ............


I1 ~ ~


Sonroo


Cost per carload or per car
hadetl LaloBato

exee overheat and
p payroll taxCe
)(8)


zonU of unwiaamesig mD.
Goet per awlead or per er
handled. indasioate
operas in s..
exess overbes an
Sproll tin.s
(@1 (10)


name rs swameanl me .
Ooat per arloel or YO"

Operate aIIW i ft
p(1 fgess


(9 I I l1 j-;


itI I t l .


Is s l dy
_ -c---- --


gpea sudy
____ I F I F


,OQ mtkU Of PU -XT D.flo...r .. .. ....
Item iW MeN ....
-----
(--1S) (2


Pasungr er er t i nlt operation Laeem or bfloet. A.l Bah. 30. ob 11.0- ool. (2). ladS-telsn oo (+) sad derllt (-) ......
es* for paunger portion of naaeevem fr~tit tr ffloe 13........................... ............
rrPass r portion of the adjudstmet for a l r expae 1 ..... .......................l........ f
tStal paeelagr mt operating Ianm or efioit (oad ts). (Cu of lie a to .6. *lns ooaidere.) ............................
atio of epGrating toem or defolot to total fight opting eMpenses. rate. ma taxes. (Line 21 + line 18. s of coUl. (3) ad o())


ru ar Deuiuiwcuu al an us mat %on Pasenger Portio or So Mum 11
hiuxa M the paseogr portion of the vau sL % o paeeeugr pofrno. or vazsj) If .. ..........
otal pleengr net operating tam or lteit, o g retuh at % (line 27 + lie 9. sgans coniered) .................
atso of paesemer operating aeom or defltt, after allovan for paseenoT porilon of return to the total f aihbt rting eapasses. rense,
W- ta.s (lie11 30 line 18. sum of Galms (3) an (k)) .................................................................


+ ow -1


or W
tar- :


tos- reWo u 1 lor Vate-ss-) ao::pT


1 I


el


r


- f Bch.... f 8 Lai


g


-- ----


,1 m i i ,:


I


I


1 ,


ec a **r


r----_-- r-u______ll


r --


I


111
gpeoEEE s








Rail Terminal Form 542
lootnotes for Schedule I, sheet 1


/ Th expense data from which the general overhead expenses are coputed should be based upon the
latavailable accounting year. The computations are based upon.the freight portion of the en-
pesnes except where otherwise noted.

SInsert payroll takes applicable to the accounts included in lines 2 and 3. Compute by mltiplying
tbh labor portion of thess accounts by the tax rate. If the labor portion of the individual no-
count s not available, coopute by altiplying the sun of lines 2 and 3 by the ratio of the
system maintenance of way payroll taxes to the system maintenance of way expenses. Nor ratio
see Schedule B. sheet 1, footnote 9.

j Oompute as follows Sy)tem maintenance of way and strutures aepense (freight) from annual report,
Schedule 320, line 112, column (e). $ pli payroll taxes of __
applicable to such maintenance of way and structure expenses. Total equals *__ $
Subtract from this total the ma of Schedule I, column (4), linss 2, 3, and 4.

J Insert payroll taxes pplioable to the accounts includAd in lines 6 and 7. Compute by multiplying
the labor portion of these aooounts by the tax rate. If the labor portion of these accounts is
not available, oompute by multiplying the sm of lines 6 and 7 by the ratio of the system trans-
portation rail line payroll taxes to the system transportation rail line oeenses. For ratio
see Bohadule 3, sheet 1, footnote 20.

SCopute as followai System transportation rail line expenses (freight) from annual report, Schad-
ole 320, line 213, column (e). plum payroll taxes of $ appli-
cable to such transportation rail line expense. Total equals $ Subtract
from this total the sum of Schedule column (4), lines 6, 7, and 8.

6/ Oo pute as follows System expenses from miscellaneous operations (freight) from annual report,
Schedule 320, line 226, oolumn (e), _$ lus payroll taxes of $
applicable to uobh miscellaneous expenses. Total equalea 6

Slarset payroll takes applicable to the accounts included in lines 11 and 12. Coapute by multiplying
the labor portion of these accounts by the tax rate. If the labor portion of the Individual ao-
counts is not available, oompute by multiplying the um of lines 11 ad 12 by the ratio of the
system payroll takes to system operating expenses. Compute this ratio as follows Systa payroll
taxes from Aanal Report, Sohedule 350, line 50, column (e), divided by system operataig expense
froa Aaml Report, Bchedule 320, 1lne 24, column (b), _ratio.

Sompute fare a special study of reepoadent's tax records the ad valore tazme on the general office
buildings, telegraph and telephone lines, and miscellaneous property. Include only freight portion.
Coopute freight portion on basis used in separation of maintenance of way and stretures expenses
for these facilities.

SCompute as follows Sabtract from the total aes as reported in Annual Report. Schedule 300-1,
line 6, column (g), the total payroll taxes and ad valorem taxes included in this line. Ineert
the remaining takes in line 17. oolumn (4), hereto. The remaining taxes should include exiso
taxes, Inooe taxes, eto. State amount of inomeo ta included In line 17, $ *

1 VUse linas 21 to 23 to develop the oost of special services not otherwise provided for,
am as oar inspection at interchage point hargeable to Account 402. Copy of the working
papers pertalniag to such study should be filed as a supplement to Sahedule Insert the operating
asxpeams in olnums (7), (9). (11), and (13). Insert auch operating eaparses increased by overhead
and payroll taxae in oalum (8), (10). (12), and (14). Ooqpnte the latter a follows

(a) iNltiply the operating expenses by the transportation ration for overheads and for payroll
tseM. Bae Bohedule 3, sh et l, footnotem 19 and 20, for respective ratios,

(b) Mfltiply the operating aepansns increased for transportation overheads and payroll taxes
by the ratio for general overhead. See Sohdule I. line 19. column (4), for ratio for
geanral overheads.


/ The formula provides for the Italuslon of Los ~ wa ma gel .
treatment distrlbuteo the lose ad 4- sIwum hua*am
basis of the separatlon of thie ytO qopeatiLg lwa IM .a
s assumed that the trafflis a r stau ha the urns imJMm
experiens ty all traffU c ho baAlle b rorpfal a
Whore a particular commodity is u r study mi tie lmA ..
stantlally from the average of all emo01ttia4 f i
comodity in the terminal nqder Istud a .y t. g b
rence can be made to the loss I d aWag sw s sA w At
reported to the eight l0ai Division at the AG
fare developed uasr this letter prooeted r uai
an average length haul mbraing both that i i'
at origin or destination. Such tirO s ay ia bu gaI
Is should not be arrived forward to ary s fl i

2J/ Coapute passengr deflemncy only whbn s lastaftul
cedare provided for tn lohedule hareto is OL ig hi
formula does not provide for the ooatmlot a Uic=
terminal ooumpaie for th reson thse thu a Elminig I
in for the account of li 0ehal earners wa
against auch lina-b l cawrrer.

e Oo piuits pasller portion of manrFve fI lht Ira* B as g fh



(a) Nonrevena freight not tom-mlme .... A.Be.
(b) Ratio of passenger operating so &A Md UM ......
peuuss to total freight sad pae- al. (4) 4 (als, (4)
sAger opeOPraNtI e*an ......... St.
(c) Passenger portion of marorvea
not tomiles ..................... a
(A) Cost per net toa-tLle (rovame Mand oh. -it NO s M
aonreweme) ....................... + U 6}. ml. M
(C) Pasoaengr portion of xpensea for
noenreven freight traffl ........ Imt (ao) lin

14/ Coaput passenger portion of adjustmnt for abaoal pasenm a n M OlMl

Is. CI) (
]CS ---- 1$----- | --- 155-----e
aSB _____g_________ Il-----L


satio of adjustaat t for abnorml e-
peuass to systa total operating
*piass. rents ad taae .........
Paseanger operating eveses,
rents and tees ...................
Palsseqgr portion of the aostaate.


- & I "


... :.
0 A.i ;;;i


If the adjustment representa an inereasa l raepoedesla sa saf il-mda-a (u) Is a
column (16); if the adjuetmnot repremeats a & aerse, Laditas (*) W.

Insert rate of return pecfied in nltrodotory Page N-e 3.

L6/ Coptes passenger portion of Tvala as follows: Reso- asoM aad v m l a Ipwgu'1:fi
awned ad aduet for somn carrier serroie (rnis Mhl tby arm atWd U mli
Wltiply th talue by the rate eof WSo pUlp gmr asnen rl speaiag giq 4 .
operating empasa, I.e., Sat eport, laslRe 3oOi Ie 185, maolm ) o I
Passage portion of vualuea m Nail t hi wats Ig as Rasl m a
depending qp the rate of return plrieol. ii to trobtswgyr 1 3*


**A


k. as o. el. C(A
eUs(& A 0.i ()


~I --- __..._ II








Rqil ScvitchinC Frm f-L Tif of 1itchlBs
FHqll f el t'~" im re .-lset of lwitaMh n4
gUmary of Coots for Each Class of Switching Including Ezpeses Distributed a a Locootive-minutse Baul and Espamel DistrlbutiAd r a Som MtLs
Inr aues dis.trbuted on a zone basl ?/ 1 Expensee distributed on a locomotive-ainte basl. i


-.--- _______ ~- -- I


Cars
za n (Lopdod
: or ept;')


Cost per oar
(Laded or ityl


Operating
expen me.
rental,
and talea


-b


Operating
es one ,
rental, taxn,
and return


Total expenses


Operating eapenasea
rents. and taxes
(Colm. (2) z (31


Operating ezMenses
rent taxes,
and return
(Cal.. (2) (I))
ic\


r1 want

(7


Coar
(Loaded
or empty)

(81


Minutes 1 _


Minutes
per car

1)0


Total
micutC
(ColB.()
(9)
ltl\


of yard
Sloomot ive

fill


Goap pr roOe It1 ealre
iBMOtiT = --


Operating
open Ms,
rant.
and taxes
(1ti2)


Operating

rents, tesa,
and return
C iV)


2

5 I J _______----------... ..iiii.
7 ------ --------
7 __ ____________--------------------------------------------------__-_
8 ______ _________ _________________ _-------- ------------ --- ---- ---- ----- ---- ii-


___ __ ___I


_I __ I I I_


Ii


-* 9 t 1


46



--- -..- -. -
Comoutation of COot per Oar for Sitching Servioe

Itm Soure Ba.i. of operating empes. op -rnes. rts
oBcit 4 / A m t rent., oad tases U*M samA W
(is)S(1i).2 (()20)
50 oUtapl ornss Lines 1-19. eols. t) or (17), as appliible
51 Total ar 5/
52 Oest per Oar T. 0 ia
(S rwi e ti for footat-e


1 1 1 T


...-...........--- 3".'..





~ .^Z ^ I Z -_ ^ __ __ _._...._....._---- .. i .- --ri


F %2








Bail Terminal Fom F. 5-42
Footnotes for Schedule F, sheet 1


T he purpose of this schedule Is to accumulate the switching costs, excluding freight-train car
costs, for (1) each class of switching under study and (2) nonrevenue traffic (company material)
separated between cars switched to and from fuel and water stations and all other nonrevenue
traffic. Use a separate sheet for each class of switching and a separate sheet for nonrevenue
fuel oars and a separate sheet for all other nonrevenue care. Tbua, for example, if the purpose
of the study is to determine the cost for (1) carrier terminal pitching, (2) connection terminal
switching, (3) interchange pitching, etc., use a separate sheet for each. Ihe expenses for each
olass of switching are totalled n line 50 and divided by the total cars handled (line 51) to ob-
tain the average cast per car (line 52). The count of cars will depend upon the class of switch-
Lng under study (see footnote 5).
i/ Insert in column (1) the numbers of the sones through which care were handled for the class of switch-
ing shown in the upper right-hand corner of tlis sheet. Insert in column (2) the number of oar
(loaded or empty) for the class of switching under study which traversed the zone indicated in
column (1). For snorce see Fom 5, column (4), lines 1-50, as applicable. Insert in columns (3)
and (4) the cost per oar (loaded or empty) for each sone number shown In column (1). See Sched-
ule B, sheet 1. line 44 or 45, columns (6) to (15). as applicable.
/ Insert in column (7) the numbers of the elements of switching given to the care receiving the class
of switching shown in the upper right-hand corner of this sheet. Insert in column (8) the number
of oare (loaded or empty) of the class of switching under study which received the element of
switching indicated in column (7). For the count of cars handled by element numbers see Form 5,
colum (8), lines 1-50, as applicable. Insert in column (9) the minutes per car for each element
of switching from the final summary of Form 7, column (22). Where the costs per locomotive minute
are separated by classes of locomotives in Schedule C, indicate in column (11) the class of loco-
motive used in rendering the respective elements of switching listed in column (7). The classes
of locomotives must agree with the segregation of the costs by classes of locomotives in Sched-
ule 0. Insert in columns (12) and (13) the cost per productive locomotive minute for the class
of yard locomotive shown in column (11). See Schedule C, column (6) to (9). line 46 or 47. as
applicable. It is assumed that a separation of the expenses by classes of looomotivee will only
be made where certain classes of locomotives are assigned almost exclusively to given elements
of switching. However, if the expenses are separated by classes of locomotives and two olasees
of locomotives are used for a given element of switching, identify both classes of locomotives
in column (11). Insert the weighted average cost per productive locomotive minute in columns
(12) and (13). weighted for the productive minutes consumed by each lass of locomotive in each
element of switching, as developed from Forn 7.


4 Indicate the basis of count, i.e., whether total sao (oIas Or C-laasjr
care, or loaded care only, designated aa *l. o ear .
/ The count of car will depend upon the lass of w it Shinl v ggn r
train, interchange, and intermeiate snWtohl& the Oamt 1w l i
handled (loaded or eapty). For carrier tuenidal euttektag a i aftig
the count should be based on the loaded oas hbadle heb 1betA t i'i:
depend primarily a whether the rate or char se r s I* dl lin.
handled (loaded or empty) or are based on the lad*& am ag ... .
For source of oar count, see lom 5 by lasnoo ev t ~astk Mg, Ol.g
iag the tour (cyale of services) embrawed I the asso f mluw t
tour (cycle of services) ay occur prior to ad/or m seag t is :Ti i
in Form 5. colmnn (3) and (7). O latertain, Satatala* lI
switching whre road train to rad train aiest i vnIlsl :
will consist of the one-ay moment asy throu h the toated ,'
1ng. oonneation terminal swithing, intertoenall, or latmtlta d I
of servioee) will include both the leaded moiesbt pms thu W U
For definition of a complete tor of a oar, soee r is ootae~ Mi:













CGoputa: on of the Coct of Sandling lionrtvenue Traffic (Compasy Katerial) by Classes of Switching y


Rail Terminal Form 1. 5-42


Item


__ __ (I) -___


Number of carload ..................
Switching services ...................
Station services clerical ..........
Frt.traln cars-"other than mileage"
mileage portion exp.
time portion exp. ....
Idlng.& unldin..por.e6
Total cost terminal under study ......


Average length of haul nonrev. traffic
Gross ton-milem per nonrev. carload ..
Gron ton-mile coet ..................
Terminal cot .......................
Total ................................
Aggregate cost .......................
Total coet nonrov.traf. incl. deatn .
Adjustment for abnormal expenses .....
Total adjusted expense ..............
Yard portion of nonrevenue traffic ...
Cost per prod. loco. min. excl. min. h
ling nonret.carloade shown on line 1


Ca--rl--d-s of nonrevenue traffic copay mterial) tira in d a i
Nonreverue cers sWitcheL to or from Cther nonrevirne carloadl
fuel and water stations .(Designat.._

Source Operating .prat:g Operating (ep AP

Units expenses. rantr Unit. epIesee rls
rents taxes ad Mnd ei t a* .
and taues return and taLs m

U-) <5 ---- (6) (Z


pen@@ incurred at terminal uHaw & 15a&
.. Frr 5 line _. col. (11) xx ______ xx a
..Sch. line 5, cols. (2r) and (23) XJ ax ____Z
._ lx zxz


.






e
p





.


.


.


enLlea 1-6. Inc.


I xxx I I I __ I I_


zXz


I zz


xuI x


xx 1 I
ImpDnese incurred in Itne heal and u uar ltal g


Line 9x ys.arg.caet per g.t.m. 0 a 7
11 __ x _
. Line 10 + line 11 xxx X- M 4


. I
.*

*
*


Line 1 x line 12 xx IzEx ____ I


Line 14 Ax reto 12J
Line 114 lin 1


Lin e,_ I I i


xxx


mn


S = t


Line 16 x ratio / I xx

L'#zz zXt


___ __ ____ _____ ___ .1


Distribution of the Cost of Handling Nonrevenue Traffic by Classes of Bwitchiag

-- -- -; p
Ulm SF- ewllsal


Clams cf switching


Claes of ewitching
... ..mt hu


Class of switcehin
/ _


Class of switching


(DJesinaeflL tJJesigate (Desi -----I g!.Ipt~..~ ) j I5... -. 13I
Lis: ..p:.Ee u...1S


Unite


I. 1 Y


Opera.
Up.,
rents
and
tares
Ii.. I


uper.
exp.,
rents,
taxes
& ret.
"Iii I


Unite


I f


super.
exp.,
rents
and
taxze
fIIL


Uper.
exp. V
rent a,
taxes
& ret.
(1


Units


li e1


Opera.
exp.,
rents
and
tazee
Ifal


uper.

rents,
taxes
A ret.
i i\


Units


I 1\


super.
esp.,
rent
and
taxes
t2oo
Lsol


ups,
sap..
great ,
taxes
a ret.
( 211


I %(c12 JJ (1) 1 & 1 1 16J 1 -L1 5 U 916


Prod. looo. minutes per car / ..............
Oost per oar by classes of awtchg. for hdling.
of nonrer. traf. (line 18. col.(9) or (10)
as applicable z line 19) ...................


(Si rev erse L for footnote) I .
(8e reyerse eode for footnotes)


Units


I(kl


per.
ezp.,
rents

(MA
tsf88
rt9K\


in


p4 er.

rant e
taxes
& ret.
(tK\


LIn


~--,--


zzz ZZX. x=x zzzz zzaz -
zzz~XX zz xxsuaz


.


niL e 7 + line 13


zzz


m


....e at tasasr


m i


I _


-~


I-


__C


m






hall Terminal Fom F, 5-42
Footnotes for Schedule 0, sheet 1

/ me purpose of this schedule is to compute the expales of handling that nonrevenue traffic (company
material) consumed at the terminal under study. Exclude all other nonreevame traffic which is
switched at the terminal under study for road movement beyond. The expense of switching company
fuel is treated separately to permit of the distribution of uch expense between road and yar an
the basis of fuel issues. The expense for switching other nonrevenne traffic (company material)
If significant in amount, is apportioned between yard under study and all other carrier operations
on the basis of the use of such company material at the terminal under study compared with that
which is redistributed and consumed elsewhere. be costs of switching rip tracks, material store-
houses and shops apart from that required for the handling of nonrevenue traffic (company material)
should not be included in this schedule.
oe expenses of handling all nonweenum traffic chargeable to the terminal under study are distributed
on a productive engine minute basis.
/ Inolude those arload movements of norevenue traffic (company material) which are wholly consumed at
the terminal under study or which are moved to storehouses at the yard under study for subsequent
redistribution of the material partly to the tendnal under study and partly to other points on the
carrier's system. This will include engine sand, material stores ties, ballast, other track
material, eta. Where the movements are negligible, they my be omitted from consideration.
C/ Cost per oareignment from Schedule D. columns (6) to (9), as applicable, lines 19 and 20. multiplied
by the number of carloads from line 1, column (3) or (6), as applicable.
C/ compute as follows for nonrevenue fuel traffic and other nonrevenue traffic, respectively, lines (a)
and (b) below. te amounts inserted in column (5) will be identical with that computed for column
(4). The amount computed for column (8) will be identical with that computed for column (7)
Sumis treated on & c_-_a__a baei_).
Total mileage cost
Equated (col.(2) x Soh. A.
Line Item car-alesr heet 1, line 36,
No. col. (33))
(1) (2) ((2 )
(a) Maorevenue oars switche to or from fuel and nater
stations ......................................
(b) Other nonrevams cars .. !............................0 _


* From Form line 6, column (11), multiplied by 2.
Compute amount for column (4) as follow:m Multiply the car days for nonrevenue fuel traffic from
For 5, line 7, column (11) by the cost per oar day from Schedule A. sheet 1, line 37, column (35)
plum column (36).
Compute amount for column (5) as follows Multiply the oar days for nonrevenue fuel traffic from
Form 5, line 7, colmn (11) by the cast per oar day from Schedule A, sheet 1, line 37, column (37).
Follow same procedure for oolumn (7) and (8), other nonrevenue traffic.
luaber of carloads unloaded from line 1, column (3) or (6), as applicable, multiplied by the loading
and unloading cost per oar from Schedule A, shet 1, line 38, colmn (39).
Ihe computation of the linehaul costs and the costs at other terminals in the handling of nonrevanue
traffic is based on stem average unit costs under the assumption that the amount of expenses in-
volved does not arrant further refinement. Switching and terminal companies having no linehanl
boost should onit lines 8 to 13.
The groIs ton-mile 0ost is developed for the line-haul movement and the terminal coat is based on
equated ars handled for the origin switching cost or switching at point of receipt from conect-
ing line.
The opemting expenses, rats., and tass should be first developed for column (4) and (7), The
oosts for column (5) and (8) should be computed by multiplying the figure In oolume (4) and (7),
respectively, by ratio.
Poput ratio as follow


Line Ites Source Amount
.1 (11M (j 21(3
(a) ysten operating expenses, rents, Sch. 300-1, col. (b), *su of lines 4, 6.
eat tueM .s......................... and 24 _
(b) Reommended value for the system prop-
erlt owned and used for oamon oar-
rier purposes ...................... Bureau of Valuation
(a) Betum at ..................... Line (b) z ratio
() Total ayetea opemrting expenses,
reat and taxes, In1. return ...... Line (a) + line (o)
(o) Batio ratem operating aspenees, rents
and taxes iol. return to isyst
pezating eapanses, rents and taees. Line (d) + line (a)
Copute from a speolal study the avenge length of haul on the nonrwvena carload traffic tendnated
at the point u d r study.
OoPute fro a spolal tody giving omasideratoa to the aveMrag length of haul, the average tar
weiht of the eqlpatti',he average weight of the net load, and the percent empty return of the
aquipomt.


Line I tm r san a.
- I a Q I I ..


System operating epenses, reats
and taxes .....................
Estimated operating expense -
running .......................

Estimated operating easenes -
yard and station ...............

Estimated operating sepenses,
rents and taxes, running portion
Freight gross to iles, revenue
and nonrev4me .................
Cost per g.t.a.. uInanlmng epoe.


A.R. S h. b)@ f at L
and 2F
A.BR. 8.30, ADtD. MBt.. MOM I
A6ots. 30S an 311, NOWr leMet e-i ...
372. 397;1010
A. ohn. Ja3. ,Aom. Ma&M, 1 a:
snoee 7-a, y0 MA 3U. oa. MaD ?)


A.R. "he. 531. Gonl DO, Wfl1.44"
62 x Q000
Line (A) + L (*)..


Insert switcbing cost and station oelerial cot at point Of Ort4i
from past studies; otherwise, oompute approximate StOL taoliadl a i,
t'a flted tr Ei. as {f follow. .._ .
Line Item @ 3n1 :
a -- -) a f---


Estimated operating expenses.
rents and taxes term. port.
Equated car .................








Teminal cost per equated ar -
originated on line .........
Terminal ost per eqnted car -
reoalvsd froe connction a...


motaote 0. line (
oh.541. oe xa3 i

twic peus the t rels.() sa 10
Iol.(h); toe no b etl $aaat *Le
InOrw tbai aount fOr 3.I. am, la ....i.
saeming a voiddt of a 9 was Pz Mr ttl W
a not lad oa not knoh i MlieM gap lM i
an as wed for anrled $tl0, =014 = ]a c i
Weights of 1.0 Mad 0.37 an bes OB Mta-le agg
in Boost MqWO. (to a.

Lim (a) + line (1b)

Line (e) z .37


If traffic is originated on repondent's line, insert in line 1 to oost a i Um
traffic is received frm onecting Uie, ineart in line U the oost shem in 1aine (I
For ratio see Sumsry Schedule, sheet 2, footnote 10, line (g).
Coapute aoont to be inserted in line 17. oalumne (4) at (5), by atltiplying te eml
16 by matio. Compute m o as follows Ditl issues to patd lamsetivte at
study during last awual accounting peorio divided b total ftel imaes to reAd AN A .
for the sam period.
Copte amount to be inserted in line 17, colume (7) and (), y altIpltIl the o teMMli AMI|l|A
16 by ratio. Compute avtie as tfllow:i lber of are of oetbr saresmas taff (a* a i :
sand. ,ra ils, eto.) used in the terminal undr study daring lt ast mu assametag prLed 1 ;:|l
by total number of oars of nuch namrevmu traffic destined to the terminal for the snoe peOelA.
Line 17 divided by the total productive looomotive atmes from line (a) hereto. 01oM p tl pWmu gWi
3cmot, n al am inu tes -Ip. ... --
IMAMS I to -k-1 B
nI ____________________________ fti _.


() Total prod. lonooa. han.h. ailing and
nrev. traffic ............................. ...... o Uale. so )
(b) Prod. loo. oo mn. oo d in handling nonrer. S1h.1 (isn merevm f O. *
cars of fual ...............................(... (10). Ie 1s 9
(o) Prod. looo. anf. eansomi in hendlng other bch.F eareaveu, other),
nMcrn. Oars ................................... eol. 10). LnA a
(d) total prod. loo. nin. oonsed in headllag
nonrev. traffic .... .. ......... .i.. L e U ( l ne (a)
(*) Total prod. loeo. ala. ez. eag. mia. required
to beadle the manmw. tsffie shoesm Sob. 0,
line 1. l. (3) 1. (6) .................... Lin a) mie lie (


Inses So procedure followed distr11mtes the oost of a Lt.chlag amme
mem tastfle stagg

total atmtes tra Sch. P. col. (10), sm of liase b ), lash, 11[ total are frm 11se $1, egE.


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


r


"


m


--_~ ___ _---- ~--~~-


7..:i E


!







Description of Zones, Elements of Sntching, and Terminal Operatione J


Track miles
per zone tleient
Car ier Industry No. DeI@p
anmed owned
(IA f(I j)(


h/ &e purpose of this rons iI to uruish a description of the ones, elements of switchine and
terminal operation at the terminal under study. Insert in column (1) the zone minbere.
Deioribe the limit of the ones in column (2) and show whether tracks are "carrier owned" or
industryr ownema. Insert in column (3) the length in track mles of the 'carrier owned" por-


tion of each ome. Insert in colm0 (4) the 16th in trmak lle, Lf nJ oE i gultSi*
portion of each mBae. Inert In colum (5) the elea t mbezr a in oa l-i (6) t* e dMr.iP:W .
each element of witchingg.
A nap of the terminal under study should socompe thl aecrlptlwe date.


Desc rption


(II)ri_


tint


-:-


J I












We, carrie ladu.
iii 'i:~ I liil l'niii R n 1iiiiiili i li i



'' i

iiiiiiiiiiiiiiiiiiiiiiiiiiii iiiiiii i;siiiii ii lii i

iiiiiiiiiiiiiiiii i i i; i ir;i'; l ;E,,liiii ;;Is i ,ili l;; iii
iiiiiiiiiiiiiiii
....... :oii ;; ;; .~ ,

ilii
1 data past an Ith s sm l ... ... ........ ... a p, olr aM to alitioo the west lodw mr
the~o writhin Thdd reermoe toe traks nameso elmet of Indtinn la8ut8ma ONAte atbtosih aig ohldt
8~~~~a thet map. deeasta asm h0. t Wst &aOf t**e ..s..Wes***************4,10*****Included as-&..part at..this .01



I 01 gs D eg a rt ea ys t ine I n c ud e W e t y r r20T o I t I c u i e a d I a d t o h W e s t l ad d e C** ** ** * ** *e t.. .o.n. M d z 0 2

2 salel tmh (yiel 6t a No.t 6,Weth Ye ard ............rt...... ................................................. 0.01 .. 2 Bge-aa u m, 0 4
gol trackne (Yad rak No- 7o West Ynard)us .......................................... ........................... 0.6 3dtakW

Roertracks NO@ 6h and 9,h est t Yhasrd .................................................................. ..... 6.46 o*3 tak
S Storaes Departen trakN. 1 0 o1, Wsat Tare ............,..................................................... 0.2 "o"-P
6 Oto daett sh pto tand fto l Oi E tavg 110 11, e stoo Yard ....................J.................................. 0.3. -ma cldok s
7 21shous track 10. 12an s art n a ou ea faciliagties, West Yfard ............................................ 0.5 7 nLWrXG-p*ad
s8wiatch opseitwek yeard *fl to and O intrewack 1 r0o hus 17est track No. 19fo wtc leadng fro tr a ke Va 1 t
point tothe asend of the track (141, try owned) .............................................................. Q.45 0-34
10 yard runninatg track No2,extendnrm swit ch la~ eadn frm main lin 3a running tack at easet went OfIYad1-rTasertob ,1
to.31+5 switc o ohk3. 3 leadig to aueato dock........................... J.................................. 0.2 lz TrnfrSioic
11 Teema %imck No. 21, serving ato doc patedm extendin from end ofzne 10n~a to a andof trck a .............. 0.1 + 5 2" raka
12 Froaiger osae tr n.Rlae acks No$. 22 to 25, Inclusive, anderogitous leadfomad fgnger 10 to laddre to............ u
138 Maiolinte rizool trackbtweenm switch lesadig f srom -1 lie tolader track at east mands ofac We itc yad Justant ~tatr

14 a 1 t Imk:N. 26,+ serving Icing palatformextend fomd main line running etracswtcatMP10+5 to 14 IOU track (indatryi
line aiiany g: track switch tm M.P.o 101 +s 75 ......................... I .................................. 0+3
1 o amenge serin t rack SD ouis eat ek So n. 27 te ttoh 29 Iclsie, servn pra s senge 1 om PAmanwoidt ......... 03)5rriervevo 10t KIAOA
16 et od satS trak n eldeasa track go; )servin Induask ktery eandeted fai main lin runningtrc k swaitch Jut1 frorcmstompI~
weta ofv M..03 to ctma arae poia es nt t (arer owned) &M roceaance po insto sto and ofrac (industry oe)
ovuttoe) ............................ .............................................. ....................... o0-0 0-074

tr ~sack ue No. 30 etovn et **3 to lmctpitscrirone)adfo saolvearw pint sto Yando truck (Ind-tzY -edn

N*. 31 between main lima running track witch at M.P. 103 + 5 aid switch at Uadder track &% south end
of 2"t Tuzd .................,,.............,.,....,..............................................,....... 1..
29 Toam track. Inoavies trucks Son. 36 to 39, Inclusive ...................,............................,... 0 9 2etrc idwng fs los340* 6, 0"
ID Urid running track go. 31 msateiin from end of sans 19 to South Avewu. .................................. 0: D.9aifrovthl itbn W 1 f wslt
21 Interchange track, Includes trgakip Not, la and 42 extending from soutb Aveune to jmantian with 26:rt-soutlh J.I. D-6 L, Inaosptckqob& ulvrm

0R Inaftnty track. Includes track No. 40 serving Industries D, E. and 2, and satands from switch lftding from
yald UManin track 10. 31 at oanth Aveme to and of track (carrier aimed) ................................... ip.k 2 'd 1 rc 441& ldtigD 6X41f
93 Talk rimng trac k. Includes track go. 43 frcm "n of soon 20 at South rAvnue to switch leading to track 3AL VM rwicU lub=10A 4ft 04
No. W6 marvimstaftdstly I ........................................................................... I....... 1.0 rt w i er lae:p n.

34 lofatvsr Irmak. Includes tima No. 114 serving Industry 0 end extending free switch smledn from. sunk No. 113 Idsr mksieds aape ,f.0 ~t
to aleasaono point (aarrier- ased) aid from Cameramne point to) and of track (~I untry awedi) I $in& No. 49,
sermm Xednatty 3 and extendingt cias Oitsh leading fram' track 10. 43 to clearance point (carrier owedt)
04t ftam elmaseftf Pao$n to and of track (*ndushy owed); and track to. 46 serving Inmtumb I Dal ezted&
LV8 tm swrisn lusil" trm ftmat lo- 43 %o cazlmzan Point (carrier offned) and 0le0"w-c point to M&
oft b ac (imanostry Owed ................................ I.................................... ..........,... D0
1!8 t~fa% tsr ank. 10oX90 tread to, 43 fnman WA o save 23 Uo ed or track. and track Wa. 47 serving
In,&sMyI and estating hfres switab 1"ding from track no. 43 to Clezarmane poait (carrier owed) eand frv ohas rd%. HL AW" ,t K
r terOM 11"t to 04 Of Uw*c (Imdustry emed) track TO. US marving Ibdusrry r and azrtedimt from owl* 6 lila Wtg rab~ m lm fyw
.10AIaDSm tress I o3. 43 to almsonas Poait (aMrrie comed) and from alearanwe point to and of track dbt Inl 04MOfW O40"
C(Mfwtty Wased)# and track V-- a. Serving 111020*1 Z OL ex tending t~r~a Viitch 1eadi from tCadk NO, 10
Uo Glamnes point (OmCarrier aid fzea *lueaance point. to end of tarmak (Imxu tMy eamd) ...........n., P-0

am Vw3ove of thi* toam is to ftralsh a desrilptima ot the some.s Agsate o af switahlitg WA fiinsumla, aejneagts atbof0kOn.uesin cooi 5 wAmttmsw0 *01f
WWMLMal Vader a51edr. lmmed &a ocilma (1) the maae Smberm. Demarie slim limits of the wanie, In Voutai (2) and hAm
%heemer tftes a"e %aervio aemes arminausczy cmmads. zu&Ar in columo (3) *be leasgm sa tc uw* e m tla r 4aw on;wj *a* "sI i td ca W .410000*0
ONN&I DOTIaCI at mask mn.a teamar 1A SWUM (4) tba leagib i track mlaes it any, of 11k asladust iedt peftMr
# 21,
dal~rt
_sai* *I. J*









r ii;;;usiis ;sirri~iiii



Description ,of Zones, Elements of Switching. and Terminal enie Cotnd

Terminal Operations

The main line between the locations 14-P- 100 + 5 and 101 + 5 in used as a running track for The 6ondasgatbulsGV nt
roa eight and passenger trains and as a classification track. The main line between the locations dnatrial Distrit l asfrtelto itits
V--101 + 5 and M.P. 103 + 5 is used as a running track for road freight and passenger trains and there are landvtilcrfoInury0 h sig
f yard transfrs. The regular trains arr iiiiiiiiii and depart iiiiii the West Claiatn a pn bound a0Ie




the 1ollwing scheiad eq: or at the passnestio ha rzf csam& W
Yard and for Induatry 0 may be handled in & sepauts
TrainTrain Train Train which is goad o h stud M ate od
No.Arrivals No. Departures No. Arrivals No. Departures a e all Cart
;li iilllu" l i i ii i~ii"













road. It o u
aWa Freih Game time andeae brnssuhorat a TIo vetYWs4 #
rei&4t Trains Lad KARAXW&LI-W&A h~~~ea"'I the earthteqiecrztot cngV6
2 5 630 A.M. (terminates) 26 11:50 P.M. (originates) 5 12:45 P.M. 5 12-50 P.H. weigin to8 Danfrmtesaerck
36 100 P-9- 36 a2o .x Fl 6 4.3o Pm. 6 4.33 P. m
35 50 P.m- 35 5sts P -Tetidesinabos&o oro u.
Xtatrains are occasionally operated through this yard and require a change of cabooses at West Yard. St$ the auto IIa rpuldathew as 22*#W u%

Train No- 25 terminates at West Yard and the road locomotive is placed in the roundhouse in Went YOIsowmvn u ntango,5adt*ramjb
duigthe da. Thins ame road locomotive is used to handle tmata No. 26 out of Went Yard. Trains Btaglt next moe rnfr oUtYr hrei Umv
3235 eand3 are operated through West Yard although it is the customary practice tir train No- 36 to brouWt to lst adb mioR hs simsn pt AP
pulito one of the yard tracks and train No. 35 to stay on the main line running track. The oada makig thi movmen aistyfo s ad d alm f
locmoiv from train No. 36 goes to the coal dook tacok for fuel while the yard locomostiv handlesth dusktral pistrcInMsUda.moetoRthAo@ t
car to b set out and the care to be placed in this train. No change of cabooses to made upon thesea to P are spotted tterrsetv oain nidI]
tw rish. are than apottL M loddadepycr epu fMtltk f
to Uast ClasiiainlrortthlotCasfoto wdofo
The regular passenger trains operate through this terminal. Occasionally care are added or Industries D t ade ncneto emnlsic eJefs
tae ff such passenger trains by the yard locomotives, as the requirements of the passenger service cars are delivrlt h necageta yti I A
ma *ead aim its retuztript etYrnnyvm sesr omtctv
the care whichI ruh nadmksupdl O 6 hs6 A
Normal yazd operations consist of three yard locomotive assignments, working as followas home the Inbonk trhd oor rmtri o 5 oohrwt
next day' s lodn n pt temn0 h 1agtos rI I
; B I i isi;;;iiii~iiiii::i~;ii;;~
















fo moean















No. I 7t00 A.M. .)00 P.M. plates the assinet
No. 2 9:00 A.M. 4:00 P.M.
10- 3 14:00 P.M. -12300 UNJ.
The first assignment classifies train No. 25 which brings into West Yard a majority of the
Inutra care. Mhin assignment makes up a transfer for the second assignment to move to the liast
Y.Thia assignment spot@ and pulls oars from Industries; A and h as soon as possible after it can--
pltsthe clamoification of train No. 25. This assignment regularly switches the hold track, atomwg
yadcal doak, and stores department tracks. It also assisted with the clamsification, of canre-r*
QIfrom train Ito. 36 and care from the yard that are forwarded In train go. 36.
it ii iiiiiiiiiiiii;i i iii ~ i ii Ii i~i':I C""" ''iiii


iiii ""iiiiiii'"";;"ii"" iii iii iiil;;~ii
iiJ ~ r;
iiii "1'"1;'"": ''.''lll'";'p ijiiiiii ii i~
,,,,,, ,,,,,, ,,,,,, ,,,,,,,,, i ,, = ~ i.................. ................... .. ...... .... ... .. .......... ........ .. = ,i ,,ii,,, ,, = ,,,,, ,, i i i ii i i i ii i i i ii i l ii i i .. .... .. .......... .
ii i i i iiiiii i i ii i i i i iiii i i i ii i i iii i i i i i i i i i iil i i i i iii iiiiii i ii i i!
iiiiiiiiii~ iiiiiiiiiiii ==i i i iii ii:i i ii



iiiiiii sii si~iUIBiiiiii==



........... .. = ...
iiiiiI I iii iiiii











Industry
B



%15 Track ZI
Industry
a A


rack 17 1
14
..is, is









10 rack to 1
Is Storoge
West Tracks
Y -I.iE.. j










aordl- M.P-
Limit, M.P. 101.s
m, Po Main Line-I I.


M. .s \West Yard P -
'4 15 /'

reD




Cot Hold Trac
Ashr- Yard
I iiiiii iiiiiiiiiiiiiii iliiiii~iii~ ii~ !!ii il i ii ii !il iia ; oiiiiiii iuiiiii iii ii h iiiiii i iiiiiiii iii i i ii






























In





Coal Doc Or 6 tore csDet
ii P ii reUZ"-

E"i i41
A bhI" Pit 5I..,,..i
,,, honge 43













Fomign RA
4k_ i i
iiii ii~iiiiiiii~iii~ !iiiiiii~iii~ i~ ~iiiiiiiiiiiiii~iiiiiii~i~ iiiiiiiiiiii~~ii ~ iiiiiiiii~iiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiii iiii i ii i iii i i,,i = ,,
ii~~~i~~~icai i1 "iiiii iiiiiiiii iiiiiiiii i;iiii;iiiiiiiii: iiiiii i iiiiiiiii ii i i i i
: : ...'. ......................... 'i~ ii ii i i ii i ii i i ii i ii i i .

.. .. .. .. .. .. ......... .. .. .. .... ..... .. .... ...... .. ..... .. .. .. .. ... .. ...... ...... .. ........... i!! ~ii~~iiiiii~i!i iiiiiii~ N iiii~ ii iii~iiii iii iiii ii~ i~ iiii i ...
i~ ~ ~ ~ ~ ~ ~ ~ ~ ~~~~~~~~~~~r iiiiiiiI................................
= iiiiiiiii ii iii iiiiiii if i ...............................................
== ... ...... ....... ... .... ... ........... .... ii i i. ..... .. ..... .... .. ..... i iiI i i i i i i
Yi ..............irrii!iiiiiiii ...
i"ii
]iiii ii I, IIC) iiiiiiiiiiiiii% i ==ii i=l ==

iii iiiiiii;iii:;8 ii iiis lii iiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiii
iiii iiii rrrrr,s



iiiiiiii i i


u
;Al @ @'b~lA:Rii~








(Front of orm 2)


TAD CLIDUCTOB'E WOBE EPORT I/


Station Zhgn__ e o. Ta. ODae
a Duty Off Duty M_ lumber of Brakemen Conductor
IIf u ..a I -


(Back of Form 2)
G. srwItCE HOLD, WEIGHING. ICING, AND STORAGE YAJ SACES J. sICENiso EWLrSITI,. PASHfImm zaoE /J


Location and description /
CX;1


T m C~rw To 7-
irtr II To
Load B2 t2| I oad |trl B
[51l7 1 /I)I ml r In^ f Ir N1TI


- a, ..WL -


- a -


Location
fr1


Fro I tam


...4 '- I T-J


b i s reporL is to be ar by abh yam 10 oatem r 4
Caoduaoton ahood be rery puAtioular ta S Mi
amber of carn to awih sravicew = am bil l
tranmefr, to. All of the tirm oCf an wUnI' MB
mother Sden oem. seUm H. If the ash ml .S..i.....
use adtLeaD carte. Iotes n e me e i ......t
meaatof dtlas. ai ditretitatL os Vammi Ig

/ M an Datr ailates the time at I*M s a
meson the tis at ehLoh bs peiMo O mi
duty. ...
I/ atarm a epalrtom l mli n tahe to f moii
(b) reolaseifiCMat ot. amoe (I )
moo paid, use Colem (a ,). U( ( 5 C.
Use spanmme Uine for mob melms h t I.fl,
When oeut of @are Olaiatind is ng o t'
(). (5). uan (6) m riam blakt. (Wse
!/ transfer service LolMsda tbo u hbanLng iC
tasdutriel districts, ad to i fla M IM
mtomep tolkch, te.., bar stasl toI
handled in the ame twanatr. laOBsts 1in *414I
pasimnger aan, estamted as (i). XS61eli4"
services shlad be sham aqafAtep ilt 6ta'
uade oocau.t soluLi v psesmwlr :ltddea .ian i

-/ Intraplt rswtohI.a-, sho Io am (a ) ti ir
tion at as inautwr or te tUam to Methee luMs i i
is veled by a rews wLthlagh oread.

i/ ladicate lme at of switahia snri peufbm ie.. a MU
trok switching. If yard ontainse mr tat Ia haM *iilrMf
tzmk bWet yaudI mwsle mst yamg 1sl1 teat mSi. t

I/ oTve a siing oomt to mobh ar hadlet A the ColtJ. Lwr1 wor Il
raM that hatlitr. loaded or eqty.
g/ Inolule uter seetim J y tirt pasmw r mlttsdal e patef"faL as
mnitchSin. Puass er maeeto sunk th mnes r meals psremi U
froglht and passoegr matching sho~a be reportaL mter amtM A i, :
decimate the numbr of pamamgr oari 'dlad (i). .

/ nanpruotiucte time is Mtia tro ted a dc mmo MtU gemMItS Of MAWtw
for assiMant to next oik, olatlag fina, Iuoh, tmlka m oofni 1 LUs A:At
eo umed Ln handUling areormus S tm o (empmrty mi "rl). Ii a iO MS
19/ If any clan of series is porfoise other tan those eSpifWtllr iISt S
ermeios mndr sestim M, 'Other senrrvie. Ite padt laeoomt s an i LA to hil
another yai loaootiUe, eha the taso oesmid an tthe Cls I te o pogsL I

(lOTEf It is the intent that the Yit OCoauotor's We* oliport, YMI it, to nepgAE #dUt
ardt onduaton or alae riders. So lms of o Ma emn te um bter #l1 1i1
be verted ia acoonrdan with reopondamt' a eods. Mti amsai awtrifji
the shet are for the ue of tbU spmistoo.)


Fora 2
SI trod


J m






GEHEAL IlISTUCTlIS CCGCXIUG FlfB 2, UED CMDTCo'S WOE i Hon B


1. Count of care:

(a) Classificqtion switc~hna. Analyi of the classification operations should be made to
determine whether the classification work received by the various classes of traffic
differs substantially from that received by all cars clarified. If no substantial
variation me ts, give one count to each car In trains or cuts entering the yard. On
the other hand, where certain care are found to receive regularly additional classification
services over and above that received by the average car, give an additional count to all
such care. Thoe cars receiving an additional count should be charged with uch additional
count in distributing the cost of classification. See For 4, lines 11 and 12, and orm 7.
columns (3), (5)* etc. h count of cars classified mut be computed from train sheets
switch lists. eto. The yard conductor's counts of care classified appearing in the yard
conductor's work report. Form 2, columns (4) to (6), can only be used at best as a Sup-
plementary check. It may be omitted where desired.

(b) Transfer switr.c Give one count to each car (leaded or empty) handled in transfer ser-
vice. (See (f), hereto). Cars which are picked up or dropped off in the coaree of a
transfer and which traverse but a minor part of the transfer zone may be omitted from the
count of care handled. In tracing the cars on Form 4, lines 9 to 12. inclusive, auch cars
ebould not be charged with the transfer erviee.

(o) Industfral. team-tiaok. and freAtlhouse switching. Give one count to each car (loaded or
empty) that is spotted. Also give one count to each car (loaded or empty) that is pulled.
Do not ive a mount to cars, the movement of which is merely incidental to the spotting
or pulling of other oars. If a loaded car be placed by one locomotive on an industrial
storage track because of the lack of unloading space and later be moved from that storage
track to the point of unloading, the second locomotive should not make a count of this
car. Vice versa, if one locomotive moves an empty fra the point of unloading to a stor-
age traci within an industry and a second locomotive moves it back to the classification
yard, the second locomotive only should make the count. (Hote: The tracing of cars will
eliminate any duplications in the car count which may be unavoidable, based on the engine
rider's count. For instructions concerning the tracing of care, see Form 4.)

(d) Intralant swiMhinr Give one count to each car (loaded or empty) shifted from one tack
to another track within the same Industry and when such movement is covered by a revenue
switching order.

(a) aitW Jg jL weL ainma. Ming. store razd. caonar coal dook. ash i Mand fuel oil.
shop. re~Dir and store Adart t tamks. Give one count to each ear (loaded or empty)
spotted at the facility and also one count to each oar (Loaded or empty) pulled from the
facility.

(t) P~U Lnar mrthinr. Where passenger switching work i performed in ones which are oamon
to both freight aad passenger work (i.e., classification or transfer sones), report such
ork in the appropriate asetions of orm 2 provided for freight-train car. The number
of passenger ars so handled should be separately designated (P), in order to pensit the
computation of the equated car count (see Form 6). OCit count of passenger cars in those
sones devoted exolusively to passenger work. See ior 2, section (J).

() Cars. the moveaent of which s incidatal to the handliag of other oars. xalude from the
ooat of oare those ars, the movement of which is only incidental to the spotting or
pulling of other car. For maeplet If several cars m ot be moved from hold track,
storage taok, or industrial track for the purpose of spotting or pulling one particular
oar, only that car should be counted, The principle followed is that the count of cars
should be limited to those cars upon which productive work is done.


2. Cot of tiu>

(a) CbasiiMttun t ie. e g oat of tte will tart with Nta mUl t II
motive to o2aesifiattla switohaing, Lladag the ftn, itf Owe. i eiag M l
ass* mt. t e time hall stop upn theo ooaplete at u --he Sin g l
migment of the looaotive to a subsequet aeemat a tlof a Iii .

(b) hnmtr sirtahi a. Where deired. the lgoomotivo tMe at ap .i ..p
by directions. In the event the locomotive mow s Elit, A M u t
nated am -lightb. .......

(C) Industrial. tea-t k. and freiakthausaseitet ar. tars Re g
to the yard, the element of tranfer iwitohLan g r a i l el
chargeable to industrial. teatDsk, nud tfidghth us htu Wu ..
sigmaent in the sirt. ii.

(d) Intranlnt switching. When this element of switatUlg sto ViPi
dustrial stching, the time will start a L ag Otl s is i Le
ing and cease whra suh wozk bha been ogLtaW de 1wMu lB i
to the element of intraplant .witaohig amt nd light oI ftol. 4
will start when the crew gooe. duty and wil eoars m= IMhe us
time for intraplnt witabolig should be Isegrata Ol Ir 11 iA
revenue switohiag orders or whore a sepasati of thl e t Gas UI t

(e) Nonproductive time. Include the tL when et soddag a a ther
companyy material) traffo, aah a ufti* ag for loeae.wmv, tile eb i
period, cleaning firem, tleata tlwI, lmitin ateon, dMevialuate, ha
not include in noprodtutive time the loamotMve tM oagewa a -m. unu t .|i
freomp e an coal docks, fuel oil tracks as h gLts. a o a of hali
traffic (aeenr material) bargeable to the toelul aIdr sti y iLe ast i
and ditributed over the revemM e trafte ua proved for Is Ifdae I, sal L
Schedule, bseet 2, lines 12 and 7.

(f) Wratment of GalTw. If the delay be peunliar to a giva elast Of sw&tl g .L, ikt heNM "
be charged to that elemnt, for enaples D las taaud Isa laawlwg t aCk wtil iiiii
beoaus of waiting for plant sgtes to be opend, kittta tefr t do ire g S p W
completed. derailaste on industrial spur tasks, *to., shead be aebamu t in tse 'iuihi0
of Industry-traok uwitoing. Delay, msuh a mneetlag with oad tnlaie, lutna .tiK
looker plants and moio sng. which Mn Incura b ra e Of opsatiag ofd~gi l
to the terminal uder stud, should be osargl to thorn es i elato of aIMdu h idd
the oaaccur. Oh the other band, dlays suab as as ngLae.fall s, aoidata, eat&. WiA
have no relation to the operating olanatoeritis of the Ie shouA b toa t td I
productive time.

(6) Distributicn of lofootive tH e betwe samesre. tt tmer oa gaable s mry abi
element of switching should be aed Ip0 the eleed perld daring *U L Sat of
the loco tives are conmed in performing twhe CLAv sere. IWhe a loemUte oatge
to a given point after the completion aof ebh aessImet, the time shlou1 i0sIwe aM
total elapsed time, starting with the time of deparutnr ana edll it the tma tof SrIll
Where a looatotve is ageget in a sefri of epzate ameIaw ter Aio., daeslEiata4
transfer service, ad Industry tmak switehian, ua Ipeo the aoLpetosa of to 1irst umel
ent (clarification) begins ameilately theo eeoed sigma tasterr srieo). to AU
for claesificatin should start with the beglaai of that asliMt at ad ad to ol O
pletlan of that assigment. o tile for trei fer series w il s adt m1tasisf 1
oompltion of the olJsifiastiaoa. Where certain asslgrate retire oditateMa etlf
line mormente, such s occasional work pertfamed ln tha olyfintg dstoets, Ans tIam dIrA
stop at that point in the retain mroemt where the loose tive is divert to ps O
another assignment.







:; ,,,,,,n iii =iii==ii=== == == =iili= =iilil; iii
nliriis";iiii~i ii
187
YAR Stop LIS

i ,iiia ( s 3sI
ti~iii lsE, iii~t, i~iii iiiiiiiiiiiiii
ier ift. m ilis i



















intent ~~~~~~ ~ ~tbs switc llif Tfor twi too on3,b erbodi ar t d
In il Nbe th Mprd (yard)or the angine riders ibo mieatte atan w
riiiiii iiiiiii i iiii e
(4) (6) (7) (4) Us oi" MMM Tuou A
i]]]]]]t]v; ta









.iriiiiiiiiiiiiiiiiiiii
jatw ita it rp**



tran nto, ntechft

forthopupos cct*jjw**





@J










IN






-in

|J OM







Form 14


Individual Car Bndling Becord 1/


Item A. Car initial and number
Itm B. Indicate if ileege" car 2 or "other than ileage' car
Ite 0. Class of switching servioeY lo.
Itea D. Point of loadin or muloading ./



Line Ite Location Date Tle Ld or
spty 5/
(o.)

Start of Iwitchlna Movements

1 Arrival in road train ...... M
2 Received in interomage .... _
3 AssigInmnt of empty ........
hd of iwitahiLn Movements

S Departure in road train .... M
5 Delivered in interchange ... M__
6 Reloese of epty ........... _
Location at Start iW End of
Test P.rnod 67

7 Beginning of test .......... __ m
8 Bd of teet ................ _____ E

Line ItPrior to During test Subsequent to
N. Ittest period period test period
(6) () 7 () (q)
Zanee s r ih wh fcar Was snieleA

9 Zone lWo. loaded ........
10 Zone Nos. aepty ........
n.emsat of Switch me j eriL HnoetAod.

11 lement Nos. loaded .....
12 lWment Nos. eapty ......

SPer die DMarmge Swltohing Bet weight Other 3/
ine rr r olals cl ected charges of land
No. miles V da / collooted / 2/ collected / poundn) S/
(-- 101 -11- (12t (1n (1 (1 ( 16

13

114 Remarksz



(WOTI It Is the intent that the Individual Car Handlim Record, For. 4. be reproduced in a card
form. The sle of the card my be varied in accordanoe with respondent's needs.)


Footnotes for maa 4


~ t h purpose of this for is to trace the movement of theka oat SIt
is accumulated the total care handled lby nses, th total
miles, the total carfdas. eto., for each alss of Loahia.
(cycle of services) received by each oar. ar the cuiga -st
Foa 3, train liete, interchange report, inventor ac at M
the study period, demarrng reoods, weihing roooue tr I
Suggested procedure in filling out thi form a -as fdlp
(a) pak.e an individual shet for each ca w ad ihau *
was received in nterohange, or ae rqperk t l.
study. A copy of Iam 4 will thus be set h :ig r i 5
the teat periodI at the anm time that forma Ito .s
plicable. Where a car has been receaved in M Is I
oat line 7 from the yard inventory ad Us 1 W p
interchange records for period prior to. tda *Mi.
(b) 11ll out line 4, 5. or 8, as appUlabli ftno as *
or ard inventory at the ad of test ,petVM
sequent to the test period, fill oat l ae 8 ft, t
analys aof train lists or laterahten r neerM 1
(c) Insert point of lading or naloedina (Its 3) .tnm as ML .A
lists, or other station records. etoe.
(d) Insert in lines 9 to 12, oolma (8), a o at thofeMW
or a count of the elmeta of mswtalig tM Ma adgn a.!
r other recozs mamnd above. Be eant of tho Ieatiia :i
either be made stmltaneously fre the original aouam aM P
fators any flmt be ade with tM s eat a tIhe radi ..g
i.e.. a knowledge of the elmmta oft cgthing setse ge ...oo
thfrogh whioh the car ms handled.
(e) Fill out data in line 3 Assi.gant orf ptr. Whme am tr st i
immediately asersi to an laidtry wiotat hateaoitted.
track, the entry in line 3 will be Aettil with tbe M aW tM
assigned from the torae tack., identity the stomige tenI I
ad time that the wptiy ear is pulled fm stoage Itm a eolIwepe
such date froa yar switch list or other reoOas.
(f) ill out data in line 6 eleaseo of mpty. When a oa r aitst being s 246l1
road train wi that intemediate haPiling to aA frm a ste tflrtom, p i
will be idential with that In lina 4. I e a car after b lio aS l:.
storage t ak at held for a ftutr Loading, LAdntify he teoIdoS t i
hoa date an apprMamto tie of place t on store ts k ta saemI (3)*
repeotively. .,..
() Insert coat of sIn and elemats ef switohin lin e 9 to U, ealeds-l ( : a
insertion of th data for either nomes or Slmtas ar be mae as soeaag :
ooaveniue. A oout of the switching oleants will p rMIe tI t .twI
n a knowledge of the breakII o of the tomial e qa tioes MM Mes
tian is directed to the faot that under certain irmsotauseen M a MA ma 't
not a count of the corresponding element. this situation dLtos Wh n s IW W
transfer at through cl2assfitatioa and sad releve-s a MeeM eat f r
not reclve a count for te element of elaseiftattei at M d. B*, O pIl
and elements inserted in colum (7) aad (9) should be those assMe to
(ole of services) of the oar's aoroaet through the toa for th aIIl dl ll
service shon in Its C.
In the cas of intortrsin switching, intntratrlan witcahiLn, interchaie 150t A
ediate switching the tour (cycle of serVtie) myW base a leAst MOmSitM liW
eapty movement onl. In the ase of carrier temLal Wiettdl~ aneatlLelt
ing, intortrminal or intateminal switching, the tar (omle Or .f vr e .) -M I
ely the latdd orement but also the epty neOa t abhM able to io Sa0i a
tour (cycle of services received by a a) w11ill Aoped u i da m f cM 8 srtl
stud. Al. 111ustratio of the tar for classes of snithag is B his lt
Carrier tosiN l i tehin etbom. adIe so taor w1ll stowIs d t q
signed for leading purposes: i.e., t will begiM with the arrnil ot 'Id
in road train, or the reoopt Of the 0ap91 ar at lattrMegO task, 2 tti
Sat of the empty car from stoaag tak, or with te rea uiment of an
the terminal aon being ado apty fro its proeion leod ad Moe se MI
not rotune to stoag taook. m h to of aaah oatXboaM fte" so4 r M'
its departure in ths red tSana.


I








Footnotes for Form 1 Continued


(2) Carrier terminal switching inbound loads: The tour will commence with the arrival
of the loaded car In the road train. The tour will end upon the disposition of
the car when made empty, i.e., it will end with the departure of the empty car in
Road train, the delivery of the empty car to an interchange track, the placement
f the empty car on a storage tree ., or the reassignment of the empty car for re-
loading in the same terminal if It is not returned to storage track.
(3) Connection terminal switching outbound loads: Same as (1) above, except that the
tour will end with the delivery of loaded car to an interchange track.
(1) Connection terminal switching inbound loads. Same as (2) above, except that the
tour will begin with the receipt of the loaded car at an interchange track.
(5) InterchMane switching loads or emties: The tour will begin with the arrival of
the car in a road train and it will end with the delivery of the car to inter-
change track, or vice versa, it will begin with the receipt of the car at Inter-
change track and end with its departure in road train.
(6) Intermediatoe ewitchin loads or emnties: The tour will begin with the receipt of
the car at interchange track and will end with the delivery of the car at Inter-
change track.
(7) Intertrain and nintra n switching loads or emoties: The tour will begin with
the receipt of the car from respondent's road train and end with the departure
of the car in respondent's road train. Where no transfer between yards is in-
volved, the tour will consist of classification only. Where a transfer between
yards is required, the tour will include the classification work performed at
each yard and the transfer between yards.
(8) Intraterminal switching loads: The tour will start witn the assignment of the
empty car, i.e., with the arrival of the empty car In road train, the receipt
of the empty car at the interchane track, the assignment of the empty car from
storage track, or with the reassignment of the car within the terminal upon being
made empty from its previous load and where it is not returned to storage tracks.
The tour will and with the disposition of the empty car, i.e., it will end with
the departure of the empty car in a road train, the delivery of the empty car to
an interchange track, the placement of the car on the storage track, or the re-
assignment of such car in the terminal for reloading if it is not returned to
storage track.
(9) Interterminaa switching outbound loads: Same as (3) above.
(10) Inteterminal switchieg inbound loads Same as (4) above.
Where the assignment of an empty car begins and ends with the storage track, check
should be maAe of the prior and subsequent movement of these care and whe.-e it
is found that such car had previously moved from road train to storage track or
subsequently moved from storage track to road train, its tour should begin with
its receipt in the road train and/or end with its departure in a road train.
Otherwise the movement between storage track and road train will remain unsc-
counted for.
(h) Insert class of switching under Item C, based on the nature of switching service received
as shown on this form. In addition to the classes of switching under study, set up two
additional classes designated as follows: Movement of nonrevenue traffic to and from
fuel and water stations, and movement of other nonrevenue traffic for use in terminal
under study. For analysis of traffic to be included in each of these classes of switch-
ing, see Schedule G, footnote 1.
(1) Where the study covers the complete operation of a terminal the movement of every car
should be traced on Form U. Where the study does not cover the entire terminal, the
count of cars by zones and elements must be complete for tnc e zones and elements which
are used in part or in whole by traffic under study. This is necessary to provide the
complete count of oars which is divided into the aggregate zone or aggregate element
expenses in obtaining the unit cost per car.
(J) Group the sheets of Form 4 by classes of switching. Recapitulate the following by classes
of switching Total count of cars, count of oars handled through each zone, count of
cars receiving each element of switching, car-miles, car-days, and such other data as are
required. See Form 5 for recapitulation.
j Designate by obcek. Include in "mileage" care ti.ose cars which are rented on a mileage basis. If
rentals are paid a mileage operated in terminal service, insert the mileage payment of such cars
in line 13, column (16).


/ bhe class of switching should agree with the alass of uitohlUa da~a t A
sheet 1, of the formula. .
/ Insert name of shipper where loaded or uloaeid an ladusWl tfgft Ste
team tracks, freigthouse, auto plattom. etc. S
Indicate load as Iae. Indicate empty as '
Data to be based on yard inventory to be ats at begfiamnl at a at 'a
Insert actual oar-rs les operated in the termial. O9aate faUls.imlu L
mileage for each sone in the tea inal ateaw st4. %heon atb MAt
determine as follows: For lassifioation Bard MBos Ome ate aad
of the longest tracks between the tea leddr ta9mA. ftr twenty
of the ance. For industry team t bks, frselbtBause, ste., ua "
Accumulate from the alleage table the total ies fW r tase
columns (7), (8). and (9). G(it oar-ailes o a ro n a wh efy
/ Insert actual elapsed oar-days computed from start atf th ou (sm
to the completion of the tour (see line I 5, or 6, as pgsiinMl
assignment of which begins and/or mnd in toe totager tI-A a=
prior or subsequent movement to a road t a, ay seS OwLtted a
paragraph (g). Show oar-day to the nenrest ab half day. OQlt
line cars, rentals for which are an a mL1eage baLs 3.ls OALt Seia
which per dim reclaims are made.
/ Fill out only when pertinent to the study.


_ __ _I __L


I


. .. iiiii'

. -"ii' .. -




Reapitulatim of Car-ldling Reboord (For 4) by Classe of Switching E
Clas o a sitohLa

oaf uitohi _____________________IiSB

perio chouant to Coolusis Ito
Cmb of of,- r e (lai. ema ls t Ot.er Mo M


test peod 6 and 7)

S_____Count of arn Loaed d e aln .. .........
at C of oas qal gs an .................
______ Count of "Other than 0il6ege aM .. ........
tl______ cout of os ...............................
________ a_________ _______ miles Mlmge n' ........................


P O______ reolaim oollnt- ........................
m_____ _llat_____ D .................g..........,,
Switching aarges colleated ............ ..... s'..y.
e____t eight of lod pooaas (eightd ane ) ... .J'M
Other (define)





__________ ___________ ________ Qt study. tush infematia I. a isasmq tsr Saniag is l
Other (define)


psas p r posit th io, -rO all ?mUh l MirUg alm i a




_________ __________ ________ right haut on oer, 11 other fusr- lrettmW^. hA the agingwlepthU
_the otet Merioo is foare forwast to 04 aEr o M me a t MMs r
t____rafic o for pasll g r_ and a e in s ttag the elealst Ml WaS t lK
cola (2om for the paspose of batod tMa ML e 5
trase, thn iao 4 of ah rin the L sL t I oa t I et I O i1:
paooeoer nutakairn -swp ILL Oak MOWN am a
__ rt hand oomhin, "Asl otn r tin-altfto the ha tng it the alss
ta______ ih tob l" the Aer ti haor e o er f thle sheet eIwst
_____t ae _______ _______ sm hd trough s o -ese s mas W
a4-45), lU oar wonTCMs ty n* ftt foM 4 MI t a .....r...
oolum (21) for the purpose oofeating Us 200mel&' WMIaN 90.l
ea sm 10).ho insert n eda i s ( ) the et r ae n 9M
_th__ mter e atsto pthe te t esto (see ha a 4. ele (7) Il

s/ Insert in oala (5) the ambeam of mthe sa an i aw g re I

o___(6) the ehans of C.ar reea ftving@ I a ofttha II
liel (9 ), Inse Mt I). Inset th s el s (7) the or a"
lto ad/or wTdbm ito g pi to pler e (feemt Ye e tk- p 3 it (s .......m
lagers/ r in coliu (5) th nub@= of t* SL--ta of MiMH- r-lT i



a__ (9). lines U11 ad 1).
4/ Compnto ont of arm (lade anat aasmdet) fam ma3rLes ao 5m I t ..n .th .....
oar Laeted and single sant to sah ar salaOt is tohe embl. btlgmg
reeive both leading and eleatng will res two1 ens ( W. .etern I.s
__traffic loae or sloded in 'illege se sat tAis 1l. or niSt 1. 4
apn which per dim reolaim ate.
Compute cant of car (ailag' mat another thus alrer ') tH rMA atL MIts 1
_e coat separated between 'mileage' ad 'Mther than Slalp' p retlaA Sl
_of ar.) ]or intertmin, instrainL. itnemange, WL inteiasiAs ait eLI
be based peon t total an 1eth10l (laded or 91tp00 Nr anrrr tod o s
n otina terminal switahlag. istortomaisl a intateeiMial wratsits, tse ust
based on the loaded rs handlS. Bhe bets for to seat at re wll aS LM
bother the rates or charges ider .talr am amsea a thag total Cars Malad l
or are based a tshe loaded an ha- oa t at s derelr pe hreia 1g0lA
for the emputatia of the eost per a'r i doe tomel. __
SCompaute ar mile separately for mlesf' aW ad for asthdr h- algapI am IliW iiSM
analys ao Fon k, cola. (10).
1 Insers a.n pertient to study. so byF tiy ating me total aS t let for l aM Sr tni
class of switch idoer study fr o as4, l. ma (05), the et.al mms cat as6 No.a
line 4. Colas (11), erto. ..t


__








Reoap bulatio ofua Actua Ca co.ad1 W a o '7SL

Line ITO. train eArs, le*** Equated (Ontumns Actual Equatedlo- qtd ranar 9M t
No. &c tual count motive car count 2 ea"4 car count car count mtv a on t *A
countcon





10
12

15
16
17




25


29

31


37
39

42

45



att


A.










lootnoes forForm
IsY,




2opuroseof thsaforom to to provide a recapitulation of the actual ovqrs gM te equatgj con neraxwarn()teacm a outtr%
of casan ooantves traversing each sons. 2ie purpose ofth mequagted car count is to pro- Iz MSW tthv.DMtI 4h
vie abss for the sepasratin of the coemmoso ambestwbeen road gandyr service and with aLT GV (6%W&SUMrf*Ag &4, V
futhr omrsto of the yrdg portion betwoon freight and Wassager. Me factors awoltoped tl ioona4toWmd batrU Spf
fo ti e~se are used in Schedule 3, shoot 1.at&nmbin0M (8 h*Ox
Whor joit fnityr oereations are Involved. see tenor of instruaissen under introductory Remark a rih rpxsgraorigt sat"
No 5 Wee the study shows there are yard movemnts of anonstody etraffi ma*ob carir s xnsr n tatez)W tdca outf
ote ta espondent and suh traffic should be charged with Its portion of the none cost. 113-us&IcoptncamM Usftoe
sotteappropriate count for such movement in coliams (10) and (11). 1=3-1-a below. However.
Ifte@oses chargeable to non-studV traffic have alrady been excluded fro the same 03peases, aotI o= 1)teata on ffdm*9
%in* folr tahs the attetetp



Inset ncolmn (2) the total commt of freight traincares (leaded or empty) traversing owsh soeer .Se otoe1,P~z&2
Acauaofrom rame 5, colmn (2). for each class of amattoa and *al other frelh ri zsAi ola(3he aotacon a a
cr and e durnas test -Deriod. Tta the total should acouent for *very freight train ca one. cpt r psegrv*4rot o
(lse empty) Itraersing the zone during the test period. Inserta inolumn (3) the actual 1)eutd" on cmt* afV7*030
cutoyard f right locomotives traversing seach zone baed4 an an analysis of "torm 2, ladtepsene ri ar aeo heaefft,
Cod ato Work Report. There a locomotive Is running light, eamt as freight or yasseager ao a.I dt o vapbew *4ww
coln othe nature of the weak responsible for the light movement. Insert in ed~xon (4) theiodpsegesoot~
s tooar acmt Obtained by mutitplying column (3) by a factor "feelating the use tlat th netinou 1) h qae rcul
avrg ard locomotive makes of the Bone facilities relative to the usee msad by, freight trainfetn suetatwaedpaogrlaml~
Oat Wee data not available, use factor of thtue.A yf*MUUer.I aantwt


I:,:; Illi;";llllill;; Uj~,~;- A4,









-Loomotiv ue ]o Vol No. N ...o*_....
Conductor or rider
SIMft StartU
Line Loco-* Iooo.- Loco- oo.Lc-L.o OO
ElemWaents of switching pertinent mo tive Cars motive Cars motive Oars motive U4 oie at moieOr oi
to study No. min- handled aino bandled min handled als.. rldmi-bnde ~a odan
utes utes utse utesu"Us t










15
'0










95


30

32

35


36
37
39
S7-
m a 2 1.. 33=








431aX











aTtotal Mnts (lines 1 .W ............ .. =3X xi=
Patio productive u.n....in ......I.
Ssits fre f ..
ai ue.N%
total
+ ~. ........










Footnotes for Form 7


/ The purpose of this tonf Is to accumulate daily the count of locomotive minutes by elements of switch-
ing, as developed from the Yard Conductor's Work Report, Form 2. Carry forward to colmUn (2), (4),
(6), etc., lines 1 to 40 and 42. the locomotive minutes consumed by each locomotive shift in each of
the elements of switching identified in column (1). If then are more than 8 shifts, use additional
sheets of this form. The total minutes shown for each locomotive shown on line 45 should be recon-
oiled with the total elapsed time for each locomotive during each shift. Accumulate the total daily
count of locomotive minutes in column (18). Leave columns (20)-(22) blank on daily sheets. Use a
separate sheet of this form to accumulate the grand total locomotive minutes for the entire test
period, filling out columns (20)-(22) only. Where the care handled during the test period are in-
dividually traced, the count of care handled by individual locomotive shifts shown in columns (3),
(5). (7), eto., may be omitted. Inesrt in column (21) of the final summary sheet the count of can
handled (loaded or empty) by elements of switching computed from a summary of all the sheets of
Form 5, column (6). Such count of car by elements of switching should embrace all car receiving
such element of switching during the toet period including the freight-train can under study, all
other freight-train care, and passenger-train care. Include both revenue and nonrevenue care.

If the cars are not individually traced, the number of cars handled for each element of switching
should be developed for each locomotive shift. Fill out columns (3), (5), (7), etc., based upon
analysis of Yard Conductor's Work Report, Form 2; Yard Switch List, Form 3; Train Lists. Inter-
change Reports; Yard Inventory; Demurrage Records; weighing Records; Seal Records, eto. The Yard
Conductor's Work Report, Form 2, can seldom be used as the exclusive means of a count of the cars,
particularly in classification work. In the latter element of switching, the duplication that
would result in the use of the Yard Conductor's Work Report can only be eliminated by an inde-
pendent count of the care classified giving in most cases a single count to each car arriving in
the yard, irrespective of the number of times it is taken hold of by the locomotive (see general
instructions for Form 2, Yard Conductor's Work Report, item l(a).


/ Include other productive time ec~nae a. *4l
handling of the tiffls unAder staiy. DWI
spend part of their time la pussen r -aL
switching rip take, and aaintenana of a4
line 4. However, alementa of twitoeag-.1
and the traffic not under study shmula 1b j
not only olaselftiatio s trlasfer a %mNa k
include switching of noneraiv f t tffin t
swltacing of other nonre auu timff~ d4.it

3/ Include in this item the aaspersIusttve tar:
Torm 2, Section L. For ites Indlrai:ltt,
Report, so=s 2, footnate 9.


. .. .. ... ...... .. ..'. .. ... : .




r_______________


COmputatim of th Yard Portion (Freight) of tUhe M o Chargeabl t to th OpesatiU eof lterlo r twerm,
Drawbridges, ad Street Crasing Protetion I


oame t seir___
Looter at facility


ShMtt or triuk


Line
go.


Irom
(21


mnbor of tines the fUoilty to usd tYr nr reat.,
at srtwith loaomotlve, z o taNas,
or rm laIman.AI


- I ________ -- U


art freiht
(4)


ll ot5r
cn1


tal
(61


hean 4 *st


3 )___________


5 -m |___________________________________ a
6 m ___

i m_ m

9 mm .















/ Bm pu po thil m frs r atneelp feole refloteag te relae ti o ue wh the yuA witshlao (tfroght prtk) mkem ft ateltmek lomr, AImkf es, W
street lessi preteetive serWni. e satiT* ins aar in ttome the al bor of mommat thrmgh the faltity.

IXmmrt ia sl (1) the ate. beert in eelme (X) ua (3) the hrs severe br esah shif. Isert n sobm (4) the S As ft1wak aimmvts ym taf ML Ms
ftamlity. O m sent to ash rat of ar with motive a we mat to uash light lsMOMti. Awre te or Mer lsemtiawa an sl mSl a rt l UA,
give au satt to mh mwmMt. Xasert Ia oelus (5) a e at llf aU w st other the pa& ftidght. 0esto at mm s as IaMtef at e oMl (). s-
prts mae Ln e l-m (7) a tUe lasle f the set at matmests is esl- (4) ad (6) for the tel peril.
oe eaot af mswat shoUl be mae 1y the meouL or attaSiat is carge of failities. the Gdsam, Pom 8 r 7 met both for Ea-s ati a teatb at Mte
latmn f to fallty well as for mry pupses. In auh sm, t ohe L shoeJ U sert the rnqqdri set I se i- (4) Im (9) ia th terM n taL3
Maak. sh tally ar my be ittallUt the Iw M heet either at the l o e the day ur at the a C tbe test poetl.
(NO7. It is the lat that Yea I shak be reprodued in a ard faI. he si-m of the atd ay be wanted In anooaoane with respoati seais.)


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