DOT 49 CFR PART 1243-2010 QUARTERLY OPERATING REPORTS-RAILROADS.pdf
《DOT 49 CFR PART 1243-2010 QUARTERLY OPERATING REPORTS-RAILROADS.pdf》由会员分享,可在线阅读,更多相关《DOT 49 CFR PART 1243-2010 QUARTERLY OPERATING REPORTS-RAILROADS.pdf(3页珍藏版)》请在麦多课文档分享上搜索。
1、183 Surface Transportation Board, DOT 1243.1 no solely related expenses or if the solely related expenses are assigned en-tirely to either freight or passenger service, separate common expenses on the same percentages calculated for the separation of administration (ac-count XX5501). Separate common
2、 credit expenses on the basis of the percentages calculated for the separation of administration (account XX5501). 1242.82 Other and casualties and in-surance (accounts XX5599 and 50 5500). Separate common expenses on the basis of the percentages calculated for the separation of administration (ac-c
3、ount XX5501). OPERATING EXPENSES general and administration 1242.83 Officersgeneral super-intendence; accounting, auditing and finance; management services and data processing; personnel and labor relations; legal and secre-tarial; research and development; writedown of uncollectible ac-counts; prop
4、erty taxes; other taxes except on corporate income or pay-rolls; and other (accounts XX6301, XX6386, XX6387, XX6391, XX 6392, XX6394, 636300, 646300, 656300 and XX6399). Separate common expenses in pro-portion to the separation of all other common expenses except General and Administrative Expenses.
5、 1242.84 Marketing, sales, and public relations and advertising (accounts XX6388, XX6389 and XX6393). Separate each common expense ac-count on the basis of the solely related freight and passenger expense ac-counts. 1242.85 Fringe benefits (account 12 6300). Separate the common expenses in proportio
6、n to the total common sala-ries and wages expense separation (ac-count 11-XX-XX) determined in 1242.83 and 1242.84. 1242.86 Industrial development (ac-count XX6190). These accounts pertain solely to freight service and contain no common expenses for separation herein. 1242.87 Joint facilitydebit and
7、 credit and casualties and insurance (accounts 376300, 386300 and 506300). Separate the common expenses in proportion to the total of all common expense separations determined in 1242.83 and 1242.84 above. NOTE: If compilation of the data in compli-ance with any of the above separation rules results
8、 in an undue burden in accounting ex-pense, the carrier may request relief from such rules by letter to the Director, Bureau of Accounts. If reliable data can be developed through other methods and procedures, the carrier may request substitution of such methods also by letter to the Director, Bu-re
9、au of Accounts. In both cases, the carrier shall support the request with full details. PART 1243QUARTERLY OPERATING REPORTSRAILROADS Sec. 1243.1 Revenues, expenses and income. 1243.2 Condensed balance sheet. 1243.3 Report of fuel cost, consumption, and surcharge revenue. AUTHORITY: 49 U.S.C. 721, 1
10、1145. SOURCE: 37 FR 5503, Mar. 16, 1972, unless otherwise noted. NOTE: The report forms prescribed by part 1243 are available upon request from the Of-fice of Economics, Environmental Analysis, and Administration, Surface Transportation Board, Washington, DC 204230001. 1243.1 Revenues, expenses and
11、in-come. Commencing with reports for the 3 months beginning January 1, 1972, and for subsequent quarters thereafter, until further ordered, all class I rail-roads, except switching and terminal companies, subject to the provisions of Part I of the Interstate Commerce Act, be, and they are hereby, re
12、quired to compile and file quarterly reports of revenues, expenses and income in ac-cordance with quarterly report Form RE&I, and instructions thereon. Such VerDate Mar2010 08:56 Nov 10, 2010 Jkt 220220 PO 00000 Frm 00193 Fmt 8010 Sfmt 8010 Y:SGML220220.XXX 220220erowe on DSK5CLS3C1PROD with CFRProv
13、ided by IHSNot for ResaleNo reproduction or networking permitted without license from IHS-,-,-184 49 CFR Ch. X (10110 Edition) 1243.2 quarterly reports shall be filed, in du-plicate, in the Office of Economics, En-vironmental Analysis, and Administra-tion, Surface Transportation Board, Washington, D
14、C 20423, within 30 days after the end of the quarter to which they relate. 37 FR 5503, Mar. 16, 1972, as amended at 67 FR 57534, Sept. 11, 2002 1243.2 Condensed balance sheet. Commencing with reports for the 3 months beginning January 1, 1972, and for subsequent quarters thereafter, until further or
15、dered, all class I rail-roads, except switching and terminal companies, subject to the provisions of Part I of the Interstate Commerce Act, be, and they are hereby, required to compile and file quarterly reports of balance sheet items in accordance with quarterly report Form CBS, and in-structions t
16、hereon. Such quarterly re-ports shall be filed, in duplicate, with the Office of Economics, Environ-mental Analysis, and Administration, Surface Transportation Board, Wash-ington, DC 20423, within 30 days after the end of the quarter to which they relate. 37 FR 5503, Mar. 16, 1972, as amended at 67
17、FR 57534, Sept. 11, 2002 1243.3 Report of fuel cost, consump-tion, and surcharge revenue. Commencing with reports for the 3 months beginning October 1, 2007, all Class I railroads are required to file quarterly a Report of Fuel Cost, Con-sumption, and Surcharge Revenue, in accordance with the Boards
18、 reporting form. Such reports shall be filed, in du-plicate, with the Office of Economics, Environmental Analysis, and Adminis-tration, Surface Transportation Board, Washington, DC 204230001, within 30 days after the end of the quarter re-ported. APPENDIX TO SECTION 49 CFR 1243.3 OMB Control No. 214
19、00014 Expires llll, 2010 Railroad Name llllll QUARTERLY REPORT OF FUEL COST, CONSUMPTION, AND SURCHARGE REVENUE FOR THE QUARTER ENDING llll, 20ll Instructions: The report shall contain data only for the reported quarter. Cost and revenue are defined as accrued or earned that quarter. The report shal
- 1.请仔细阅读文档,确保文档完整性,对于不预览、不比对内容而直接下载带来的问题本站不予受理。
- 2.下载的文档,不会出现我们的网址水印。
- 3、该文档所得收入(下载+内容+预览)归上传者、原创作者;如果您是本文档原作者,请点此认领!既往收益都归您。
下载文档到电脑,查找使用更方便
10000 积分 0人已下载
下载 | 加入VIP,交流精品资源 |
- 配套讲稿:
如PPT文件的首页显示word图标,表示该PPT已包含配套word讲稿。双击word图标可打开word文档。
- 特殊限制:
部分文档作品中含有的国旗、国徽等图片,仅作为作品整体效果示例展示,禁止商用。设计者仅对作品中独创性部分享有著作权。
- 关 键 词:
- DOT49CFRPART12432010QUARTERLYOPERATINGREPORTSRAILROADSPDF

链接地址:http://www.mydoc123.com/p-702005.html