1、169 Surface Transportation Board, DOT 1241.2 SCHEDULE OF RECORDS AND PERIODS OF RETENTIONContinued Item and category of records Retention period 2. Supporting data for periodical reports of accidents, inspections, tests, hours of service, repairs, freight car locations, etc.3 years. 3. Supporting da
2、ta for periodical statistical of operating results or performance by tonnage, mileage, passengers carried, piggyback traffic, commodities, costs, analyses of increases and decreases, or otherwise.Do. M. MISCELLANEOUS 1. Index of records . Until revised as record structure changes. 2. Statement listi
3、ng records prematurely destroyed or lost For the remainder of the period as prescribed for records de-stroyed. Note A: Records referenced to this note shall be maintained as determined by the designated records supervisory official. Companies should be mindful of the record retention requirements of
4、 the Internal Revenue Service, Securities and Exchange Commission, state and local jurisdictions and other regulatory agencies. Companies shall exercise reasonable care in choosing retention periods, and the choice of retention periods shall reflect past experiences, company needs, pending litigatio
5、n, and regu-latory requirements. 50 FR 10775, Mar. 18, 1985, as amended at 51 FR 22083, June 18, 1986 PARTS 12401259REPORTS NOTE: The report forms prescribed by parts 12411259 are available upon request from the Office of Economics, Environmental Anal-ysis, and Administration, Surface Transpor-tatio
6、n Board, Washington, DC 204230001. PART 1241ANNUAL, SPECIAL, OR PERIODIC REPORTSCARRIERS SUBJECT TO PART I OF THE INTER-STATE COMMERCE ACT Sec. 1241.1 Common carriers. 1241.2 Reporting companies defined. 1241.11 Annual reports of class I railroads. 1241.15 Railroad classification survey form. AUTHOR
7、ITY: 49 U.S.C. 11145. NOTE: The report forms prescribed by part 1241 are available upon request from the Of-fice of Economics, Environmental Analysis, and Administration, Surface Transportation Board, Washington, DC 204230001. 1241.1 Common carriers. All common carriers subject to the provisions of
8、Part I of Interstate Com-merce Act, as amended, and the owners of all railroads engaged in interstate commerce as therein defined, are here-by required hereafter to file in the of-fice of the Board on or before the 31st day of March in each year, reports cov-ering the period of 12 months ending with
9、 the 31st day of December pre-ceding said date, giving the particulars heretofore called for in the annual re-ports required by the Board of said car-riers and owners of railroads. 32 FR 20456, Dec. 20, 1967 1241.2 Reporting companies defined. (a) Every common carrier by rail which is required by th
10、e act to regulate commerce to file with the Board any tariff or schedule of rates, fares, or charges, or any concurrence in such tariff or schedule, shall be required to keep operating accounts and to file an annual operating report unless specifi-cally excused by the Board. (b) Every railway corpor
11、ation owning but not operating a railway used in interstate or foreign commerce shall be required to file with the Board an an-nual nonoperating report unless re-lieved therefrom under the provisions of rule following. (c) Any actually existing inactive corporation coming within the scope of rule gi
12、ven above may be relieved from the requirements of that rule if it has no outstanding stocks or obligations not held by or for its controlling cor-poration and the controlling corpora-tion reports for the inactive corpora-tion such facts as the Board may re-quire to be reported. (d) Reports of a con
13、trolling corpora-tion and its controlled corporations must exclude duplications in respect of investments in railway plant and equipment and in respect of securities outstanding. 32 FR 20456, Dec. 20, 1967, as amended at 46 FR 9115, Jan. 28, 1981 VerDate Mar2010 08:56 Nov 10, 2010 Jkt 220220 PO 0000
14、0 Frm 00179 Fmt 8010 Sfmt 8010 Y:SGML220220.XXX 220220erowe on DSK5CLS3C1PROD with CFRProvided by IHSNot for ResaleNo reproduction or networking permitted without license from IHS170 49 CFR Ch. X (10110 Edition) 1241.11 1The accounts mentioned in this part refer to and agree with part 1201 of this c
15、hapter. 1241.11 Annual reports of class I rail-roads. (a) Commencing with reports for the year ended December 31, 1973, and thereafter, until further order, all line- haul railroad companies of class I, as defined in 1240.1 of this chapter, sub-ject to section 20, Part I of the Inter-state Commerce
16、Act, are required to file annual reports in accordance with Railroad Annual Report Form R1. Such annual report shall be filed in du-plicate in the office of the Office of Ec-onomics, Environmental Analysis, and Administration, Surface Transpor-tation Board, Washington, DC 20423, on or before March 3
17、1 of the year fol-lowing the year which is being re-ported. (b) Reserved (49 U.S.C. 220, 313, 412 and 10321; 5 U.S.C. 553) 38 FR 32920, Nov. 29, 1973, as amended at 41 FR 21354, May 25, 1976; 42 FR 1475, Jan. 7, 1977; 44 FR 65402, Nov. 13, 1979; 67 FR 57534, Sept. 11, 2002 1241.15 Railroad classific
18、ation sur-vey form. Commencing with the year ending December 31, 1982, and thereafter, until further order, all railroad companies not required to file an Annual Report (Form R1) shall compute their ad-justed revenues using the railroad rev-enue deflator formula. If there is a change in a carriers c
19、lassification the survey form shall be filed with the Bu-reau of Accounts, Surface Transpor-tation Board, Washington, DC 20423, on or before March 31. 48 FR 2544, Jan. 20, 1983 PART 1242SEPARATION OF COM-MON OPERATING EXPENSES BE-TWEEN FREIGHT SERVICE AND PASSENGER SERVICE FOR RAIL-ROADS1LIST OF INS
20、TRUCTIONS Sec. 1242.00 Separation of common operating ex-penses. GENERAL 1242.01 Expenses solely related to freight service and passenger service. 1242.02 Common expenses. 1242.03 Made by accounting divisions. 1242.04 Special tests. 1242.05 Operating expense account number notation. 1242.06 Instruct
21、ions for separation. OPERATING EXPENSESWAY AND STRUCTURES 1242.10 Administrationtrack (account XX 1902). 1242.11 Administrationbridges and build-ings (account XX1903). 1242.12 Administrationsignals (account XX1904). 1242.13 Administrationcommunications (account XX1905). 1242.14 Administrationother (
22、account XX 1906). 1242.15 Roadway, tunnels and subways, bridges and culverts, ties, rails, other track material, ballast, track laying and surfacing, and road property damaged (accounts XX1710 to XX1812, inclu-sive; 211713 to 211816, inclusive, XX 1717, XX1817, XX1748, and XX 1848). 1242.16 Road pro
23、perty damagedother (ac-count XX1948). 1242.17 Signals and interlockers (accounts XX1719 and XX1819). 1242.18 Communication systems (account XX1920). 1242.19 Electric power systems (account XX1921). 1242.20 Highway grade crossings (accounts XX1722 and XX1822). 1242.21 Station and office buildings (ac
24、count XX1923). 1242.22 Shop buildingslocomotives (ac-count XX1924). 1242.23 Shop buildingsfreight cars (ac-count XX1325). 1242.24 Shop buildingsother equipment (account XX1926). 1242.25 Locomotive servicing facilities (ac-count XX1927). 1242.26 Miscellaneous buildings and struc-tures (account XX1928
25、). 1242.27 Coal marine terminals, ore marine terminals, TOFC/COFC terminals, other marine terminals, motor vehicle loading and distribution facilities, and facilities for other specialized service operations (accounts XX1329 to XX1335, inclu-sive). 1242.28 Roadway machines, small tools and supplies,
26、 and snow removal (accounts XX1936 to XX1938, inclusive). 1242.29 Fringe benefits (accounts 121700, 121800, 121900). 1242.30 Dismantling retired road property and depreciation (accounts XX1739, XX1839, XX1939, 621700, 621800, and 621900). VerDate Mar2010 08:56 Nov 10, 2010 Jkt 220220 PO 00000 Frm 00180 Fmt 8010 Sfmt 8010 Y:SGML220220.XXX 220220erowe on DSK5CLS3C1PROD with CFRProvided by IHSNot for Resale-,-,-
