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CLASSIFICATION

OF

INVESTMENT IN PIPE LINES,

PIPE LINE OPERATING REVENUES AND
PIPE LINE OPERATING EXPENSES

OF

CARRIERS BY PIPE LINES

PRESCRIBED BY THE

S. INTERSTATE COMMERCE COMMISSION

IN ACCORDANCE WITH SECTION 20 OF THE

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THE INTERSTATE COMMERCE COMMISSION.

JAMES S. HARLAN, of Illinois.

JUDSON C. CLEMENTS, of Georgia.

EDGAR E. CLARK, of Iowa.

CHARLES C. MCCHORD, of Kentucky.

BALTHASAR H. MEYER, of Wisconsin.
HENRY C. HALL, of Colorado.

WINTHROP M. DANIELS, of New Jersey.

GEORGE B. MOGINTY, Secretary.

203 21-8-110

Reclass,11-22-29 A.V.M.

CONTENTS.

Page.

Special instructions for investment accounts..

Order of the Commission...

Introductory letter.....
General instructions....

Submission of questions.
Departmental accounts.
Cost of organization...

Service performed by other departments.

List of investment accounts.....

Text pertaining to gathering-line investment accounts..
Text pertaining to trunk-line investment accounts....

List of operating revenue accounts......

Special instructions for operating revenue accounts..

Text pertaining to gathering-line operating revenue accounts..
Text pertaining to trunk-line operating revenue accounts.

List of operating expense accounts......

Special instructions for operating expense accounts..

Text pertaining to gathering-line operating expense accounts..
Text pertaining to trunk-line operating expense accounts.

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ORDER.

At a General Session of the INTERSTATE COMMERCE COMMISSION, held at its office in Washington, D. C., on the 22d day of December, A. D. 1914.

The subject of a Uniform System of Accounts to be prescribed for and kept by carriers being under consideration, the following order was entered:

It is ordered, That the Classification of Investment in Pipe Lines, Pipe Line Operating Revenues and Pipe Line Operating Expenses, and the text pertaining thereto, embodied in printed form to be hereafter known as Issue of 1915, a copy of which is now before this Commission, be, and is hereby, approved; that a copy thereof duly authenticated by the Secretary of the Commission be filed in its archives, and a second copy thereof, in like manner authenticated, in the office of the Division of Carriers' Accounts; and that each of said copies so authenticated and filed shall be deemed an original record thereof.

It is further ordered, That the said Classification of Investment in Pipe Lines, Pipe Line Operating Revenues and Pipe Line Operating Expenses, with the text pertaining thereto, be, and is hereby, prescribed for the use of carriers by pipe lines subject to the provisions of the Act to Regulate Commerce as amended, in the keeping and recording of their pipe-line property investment, operating revenue, and operating expense accounts; that each and every such carrier and each and every receiver or operating trustee of any such carrier be required to keep all pipe-line property investment, operating revenue, and operating expense accounts in conformity therewith; and that a copy of the said issue be sent to each and every such carrier and to each and every receiver or operating trustee of any such carrier.

It is further ordered, That any such carrier or any receiver or operating trustee of any such carrier may subdivide any primary account established in the said issue or may make assignment of the amount credited or charged to any such primary account to operating divisions, to its individual lines, or to States: Provided, however, That such subprimary accounts set up or such assignments made by any such carrier or by any receiver or operating trustee of any such carrier do not impair the integrity of the accounts hereby prescribed:

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