(c) Apportion all other tax accruals on the basis of separation of total operating expenses.

§ 1242.74 Hire of freight cars, debit balance (account 536). Assign directly to freight service.

§ 1242.75 Rent for locomotives; rent for passenger-train cars; and rent for floating equipment (accounts 537539).

Assign directly.

§ 1242.76 Rent for work equipment (account 540).

Apportion in accordance with rules for treating account 326.

§ 1242.77 Joint facility rents (account 541).

Assign directly as per § 1242.01. Apportion common expenses on the basis of the sum of accounts 278, 336, 390, 412, 447 and 461.

CHARGES AND CREDITS BETWEEN SERVICES

§ 1242.78 Charges and credits between services.

Carriers in making apportionments under the preceding rules should not, until further notice, make any allowance for the credit that should be given to the freight service for work performed (such as carrying company fuel) for the passenger service and vice versa.

NOTE A: If Compilation of the information in compliance with any of the foregoing rules or parts thereof result in an undue burden or increase in accounting expense, the matter of relief therefrom may be referred to the Bureau of Accounts for consideration and decision. Also, if data as good or better can be developed through methods and procedures other than any of those above prescribed, permission for substitution thereof should be requested of the said Bureau. Requests in either event should be supported by full particulars.

NOTE B: The total distribution to freight service or passenger service derived under the foregoing rules for separation consists of the solely related or directly assignable amounts plus an apportionment of the common on a service or use basis. Inasmuch as the amounts assigned and/or apportioned to the freight and passenger services, respectively, are based on the performance of both services, the operating expenses, taxes, equipment, and joint facility rents assigned and/or apportioned to either service may not represent the amounts that could be eliminated if either service were discontinued.

PART 1243-QUARTERLY OPERATING REPORTS RAILROADS

Sec. 1243.1

1243.2

Revenues and expenses.

Selected income and balance-sheet items.

1243.3 Operating statistics.

AUTHORITY: The provisions of this Part 1243 issued under secs. 12, 20, 24 Stat. 383, 386; 49 U.S.C. 12, 20.

SOURCE: The provisions of this Part 1243 appear at 32 F.R. 20462, Dec. 20, 1967, unless otherwise noted.

§ 1243.1 Revenues and expenses.

Commencing with reports for the three months beginning January 1, 1962, and thereafter until further order, all Class I railroads, except switching and terminal companies, subject to the provisions of Part I of the Interstate Commerce Act, be, and they are hereby, required to file quarterly reports of revenues and expenses in accordance with quarterly report Form R&E, and notes of instruction thereon. Such quarterly reports shall be filed in duplicate in the Bureau of Accounts, Interstate Commerce Commission, Washington, D.C., 20423, within 26 days after the end of the quarter to which they relate.

§ 1243.2

Selected income and balancesheet items.

Commencing with reports for the three months beginning January 1, 1962, and thereafter until further order, all Class I railroads, except switching and terminal companies, subject to the provisions of Part I of the Interstate Commerce Act, be, and they are hereby, required to file quarterly reports of selected income and balance sheet items in accordance with quarterly report Form IBS, and notes of instruction thereon. Such quarterly reports shall be filed in duplicate in the Bureau of Accounts, Interstate Commerce Commission, Washington, D.C., 20423, within 45 days after the end of the quarter to which they relate.

§ 1243.3 Operating statistics.

Commencing with reports for the three months beginning January 1, 1964, and thereafter until further order, all Class I railroads, including Class I switching and terminal companies, subject to the provisions of Part I of the Interstate Commerce Act, be, and they are hereby, required to file quarterly reports of oper

ating statistics in accordance with forms of reports, and notes of instruction thereon, designated as follows:

Form OS-A, Train and Yard Service.
Form OS-B, Revenue Traffic.

Form OS-C, Motive Power and Car Equipment.

Provided however, That Class I switching and terminal companies are not required to submit reports on Form OS-B. Such quarterly reports shall be filed in duplicate in the Bureau of Accounts, Interstate Commerce Commission, Washington, D.C., 20423, on or before the dates indicated in the instruction on each form.

PART 1244-WAYBILL ANALYSIS OF TRANSPORTATION OF PROPERTY— RAILROADS

1245.4

(a) Effective January 1, 1965, and thereafter unless otherwise ordered, all railroads, other than switching and terminal companies, subject to the provisions of Part I of the Interstate Commerce Act, and every receiver, trustee, executor, administrator or assignee of any such railroad, having average annual operating revenues of $3,000,000 or more, are hereby required to file an authenticated copy of the front only of the audited waybills for all carload shipments terminated whose waybill serial numbers are "1" or end with "01".

(b) In determining the average annual operating revenues of railroads for purposes of this section, the method specified in § 1240.1(c) of this chapter, shall be followed.

Explanatory_instructions pertaining

to Form B-Column 1.

1245.7 Appendix-Forms A and B.

AUTHORITY: The provisions of this Part 1245 issued under sec. 12, 24 Stat. 383, as amended; 49 U.S.C. 12. Interpret or apply sec. 20, 24 Stat. 386, as amended; 49 U.S.C. 20.

SOURCE: The provisions of this Part 1245 appear at 32 F.R. 20462, Dec. 20, 1967, unless otherwise noted.

§ 1245.1

Rules governing classification of employees, service, and compensation.

The annexed revised rules governing the classification of railroad employees and reports of their service and compensation outlined in §§ 1245.3 and 1245.4 are hereby approved, to become effective on January 1, 1951, and each and every railroad (except electric railways) within the scope of section 20, Part 1, of the Interstate Commerce Act shall be governed by such rules in the preparation and submission of their annual and other periodical reports to the Interstate Commerce Commission in accordance with the forms adopted for such returns (§ 1245.2); and also with respect to any other matters covered by these rules. § 1245.2 Reports; period covered, forms, date of filing.

Commencing with the month of January 1951 and monthly thereafter until

further order, each and every Class I railroad (§ 1240.1 of this chapter), including Class I switching and terminal companies, is hereby required to file monthly reports of employees, service and compensation in accordance with the forms outlined in §§ 1244.4 and 1244.7: Provided, That such carriers shall also file summary reports covering the period January 1 to December 31, inclusive, of each year beginning with returns for the year 1951 in accordance with the said forms. Such monthly reports shall be filed in the Bureau of Accounts, Interstate Commerce Commission, Washington, D.C. 20423, within thirty days after the close of the month to which they relate; and, the annual summaries shall be filed within forty-five days following the close of the period for which they are compiled. Railroads of Class I, II, and III (§ 1240.1 of this chapter). including switching and terminal companies and lessor companies, shall include a statement of employees, service and compensation in their annual reports to the Interstate Commerce Commission in accordance with the requirements of the annual report forms prescribed for such carriers (Part 1241 of this chapter).

§ 1245.3 Employees; definition, service hours, and compensation.

(a) Definition of "employees". The word "employees," as used in this part, is intended to include every person in the service of the reporting carrier subject to its continuing authority to supervise and direct the manner of rendition of his service. Persons engaged to render only specifically defined service and not subject to the continuing authority of the carrier to supervise and control their acts, such as customhouse brokers, lawyers retained only for specific cases and not under general or continuing retainer, etc., are not employees in the meaning of the term used in this part.

(b) Counting employees. Since the number of employees fluctuates, carriers are required to classify and count all of their employees at twelve different times each year.

Each person

(c) Joint employees. jointly employed shall, if carried on the payrolls of the several joint employers, be counted by each employer and repre

sented in its return of number of employees by a fraction based on the number of employers reporting him; if a person, for example, is reportable by three employers, each should include him in its number of employees as one-third of an employee. When the entire compensation of a joint employee is shown on the payroll of a single joint employer and is paid to the employee by that employer such employee should, for the purpose of returns, be treated as if employed solely by such employer.

(d) Service hours. (1) The number of hours on duty, or held for duty, and the number of hours paid for are to be ascertained and recorded for every class of employee. For enginemen and trainmen, the actual number of miles run and miles paid for but not run are to be recorded, as well as the number of hours on duty and the number of hours paid for. (The service time of all classes of employees shall be recorded in hours instead of days or hours as heretofore.)

(2) Whenever an employee works at more than one occupation, or in more than one class of service, both the number of hours worked and the compensation paid, should be separated and reported under the proper Reporting Divisions.

(3) If an employee is paid a day's wage for a smaller number of hours than constitutes a day's work, the number of hours paid for as well as the actual number of hours the employee is on duty should be ascertained and recorded. Time allowed for meals, part holidays, holidays, absences on leave, vacations, etc., should be excluded from time actually worked, but if such time is paid for it should be appropriately reported as "Time paid for but not worked" on Form A or as a "constructive allowance" on Form B. These requirements apply to enginemen and trainmen paid on the basis of trips or of miles run, and to employees paid at piece rates, as well as to employees paid on hourly, daily, weekly. monthly, or other time basis. Service hours for officers and employees who do not receive payment for overtime should be reported as the number of hours in each month at 8 hours per day contemplated for the position.

(e) Compensation. The compensation of employees as defined in the rules in this part is to be stated in such manner and detail as the forms adopted for periodical returns require.

§ 1245.4 Forms required to be used.

(a) There are presented outlines of two forms for the report of information to the Interstate Commerce Commission on railroad employees, their service and compensation, designated as Form A (§ 1245.5), which relates to employees other than train and engine service employees, and Form B (§ 1245.6), which relates to train and engine service employees. These forms are explained by instructions, in order that the intent of the forms may be correctly understood.

(b) With general reference to the statement of the compensation of employees in Forms A and B, it should be understood that the total compensation received by the employees in each Reporting Division, as well as the amount of work they perform, should be shown properly distributed under the prescribed column heads as indicated by the forms. It should be noted that if the work of an employee varies during a report period, his time and compensation should be apportioned accordingly. Amounts reported should be gross compensation paid.

Illustrations. (a) In the course of a month, an employee works as a Machinist, and as such earns $200 and he works also as a Gang Foreman and earns $130. The pay received by him in the occupation of Machinist with corresponding time should be included in returns for Division 61, "Machinists", and his other pay and time as indicated should be included in returns for Division 53, "Gang Foremen and Gang Leaders". (b) When an employee works at two or more of the occupations of engineer, fireman, conductor, and brakeman, his time and compensation should be assigned in accordance with the facts. For example, in a certain month an employee earns as & Through Freight Engineer $110, as a Local or Way Freight Engineer $140, as a Yard Engineer $100, and as a Local or Way Freight Fireman $75. The time and the compensation of this employee should be correspondingly distributed among Reporting Divisions 122, 123, 124, and 127 as they are respectively applicable, without regard to the predominance of the time worked or the amount earned by him in one occupation.

(c) As elsewhere indicated, the statement of the number of employees in the service of a company with respect to Reporting Divisions depends upon the allocation of the individual employees as of the day of count.

(d) The Reporting Divisions shown in Forms A and B following will also be used in connection with the employees' schedule in the annual reports of railroads of Classes I and II to the Commission. Railroads of Class III and lessor companies shall report only the information required in the annual report forms prescribed for such companies.

§ 1245.5 Explanatory instructions pertaining to Form A-Column 1.

Employees should be classified for reporting purposes in accordance with the reporting divisions shown in this column.

Column 2. Enter the total number of employees in service as of the 15th day of the month, except when it falls on a Saturday, Sunday, or a holiday, in which case the count should be made as of the last preceding business day.

Employees whose duties are such as to make them includible in two or more Reporting Divisions should be reported in that Division indicated by the occupation in which engaged on the day of the middle of month count.

The count should not be restricted to employees actually on duty as of the day of the count, but should include all other regular assigned employees, employees under pay on vacation or sick leave and relief employees. Employees who are not subject to call for duty, such as employees absent on definite leave or under suspension; employees on furlough; and pensioners not bound to render service, should be excluded.

Column 3. Enter number of employees who made time during the month, no matter for how short a period, classified by reporting divisions. Employees who worked in more than one occupation during the month should be assigned according to the preponderance of their duties.

Column 4. There should be stated for each of the Reporting Divisions the total number of hours actually worked and paid for at straight time rates by the employees whose service is includible in

the particular division. (Time previously reported as overtime at pro rata rates should be included.)

Column 5. Enter the total number of overtime hours paid for at punitive rates.

Column 6. Enter the totals of time paid for and not worked, such as payment for part holidays, holidays, absence on definite leave, vacations, miscellaneous time paid for but not worked, such as pay for attending court, suspensions, sickness, time allowed for meals, and other time that can properly be considered constructive, such as allowance to complete a minimum day when less than a minimum day is worked.

Where vacation allowances are based on compensation earned in previous year, the hours should be computed as in note to Column 7, Form B.

Column 7. Enter the total of columns 4 to 6.

Column 8.

Enter the compensation for the time shown in column 4. Column 9. Enter the compensation for the time shown in column 5.

Column 10. Enter the compensation for the time shown in column 6.

Column 11. Enter the total of columns 8 to 10.

§ 1245.6 Explanatory instructions pertaining to Form B-Column 1.

Employees should be classified for reporting purposes in accordance with the reporting divisions shown in this column.

Column 2. Enter the total number of employees in service as of the 15th day of the month, except when it falls on a Saturday, Sunday, or a holiday, in which case the count should be made as of the last preceding business day.

Employees whose duties are such as to make them includible in two or more Reporting Divisions should be reported in that Division indicated by the occupation in which engaged on the day of middle of month count.

The count should not be restricted to employees actually on duty as of the day of the count, but should include all other regular assigned employees, employees under pay on vacation or sick leave, as well as those listed on the "extra board" in train and engine service who are subject to call for duty. Employees who are not subject to call for duty, such as employees absent on definite leave or

under suspension; employees on furlough; and pensioners not bound to render service, should be excluded.

Column 3. Enter number of employees who made time during the month, no matter for how short a period, classified by reporting divisions. Employees who worked in more than one occupation during the month should be assigned according to the preponderance of their duties.

Column 4. Enter the number of straight-time hours actually worked. Column 5. Enter the total straighttime hours paid for.

Column 6. Enter the number of hours of overtime paid for.

Column 7. Enter the number of constructive hours allowed which does not represent actual train service and for which mileage is not allowed, such as vacation time, pay for "Held away from home terminal" rule, called and not used, runaround, deadheading, attending court, suspensions, investigations, and claim and safety meetings.

The

NOTE: The total dollar amount of vacation allowance in a particular month, for each reporting division, should be divided by the average straight time hourly rate of such reporting division, to determine the constructive vacation hours paid for. straight time hourly rate for each such reporting division should be determined by dividing the "Compensation-Straight Time Paid For" by "Service Hours-Straight Time Paid For" for the latest available month.

Column 8. Enter the total of amounts shown in columns 5, 6, and 7.

Column 9. Enter the straight-time compensation for the time shown in column 5.

Column 10. Enter the overtime compensation for the time shown in column 6. Column 11. Enter the compensation for the time shown in column 7.

Column 12. Enter the sum of the amounts shown in columns 9, 10, and 11. Column 13. Enter the number of miles run in performing actual train service.

Column 14. Enter the number of miles paid for but not run in connection with actual train service.

Column 15. Include in this column the number of trips made for which not less than a minimum day is paid.