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Page 1878

**For statutory and source citations, see note to § 153.1.

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153.94 D. V. No. 94-Miscellaneous equipment, original cost.

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**For statutory and source citations, see note to § 153.1.

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END OF ADDITION AND RETIRAMENT.

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153.95 D. V. No. 95-Additions and betterments.

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153.96 D. V. No. 96-Detail supporting statement of original cost to date.

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INTERSTATE COMMERCE COMMISSION
DIVISION OF VALUATION

DETAIL SUPPORTING STATEMENT OF ORIGINAL

Account No.

COST TO DATE

UNIT

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**For statutory and source citations, see note to § 153.1.

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Section 154.0 Inventory. It is ordered that every common carrier engaged in the transportation of passengers or property by steam railroad in interstate or foreign commerce and subject to the act to regulate commerce shall, at any time during each calendar year beginning with the year 1914, take, by actual count, measurement, weight, etc., an inventory of materials and supplies and adjust such inventory by subsequent additions and deductions to June 30 of each and every year, beginning with June 30, 1914. Such inventory shall be made in detail and shall be preserved in the files of the several carriers. The ledger balances of the carrier shall be brought into harmony with the inventory as of the date upon which the same is taken.* [Valuation Order 4, ICC, June 25, 1914, as modified and supplemented by Valuation Order 22, July 26, 1918]

*§§ 154.0 to 154.638, inclusive, issued under the authority contained in 37 Stat. 701, sec. 433, 41 Stat. 493, secs. 1, 2, 42 Stat. 624, secs. 207, 208, 48 Stat. 221; 49 U.S.C. 19 (a).

NOTE: Requirements of above orders waived so far as applicable to the year 1938, Order of April 22, 1938.

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Report items in the order above shown.**

†The source of §§ 154.1 to 154.638, inclusive, is Valuation Order 14, Interstate Commerce Commission, Feb. 9, 1915.

NOTE: Valuation Order 14 was extended as to time, restricted in scope, and its requirements for reporting were simplified by administrative action of the Director of the Bureau of Valuation, approved by the Interstate Commerce Commission on December 29, 1936.

*For statutory citation, see note to § 154.0.

Page 1881

154.2 Form for reporting. All purchases reported shall be shown on B. V. Form No. 638 (§ 154.638) as per sample attached. This form is substituted for and takes the place of D. V. Forms 157 to 243, inclusive. This size of this form shall be 11'' × 17".*+

154.3 Timber piles. Show four representative purchases of 300 lineal feet or more of each kind and size of wood pile purchased. Purchases shall be separately reported as to kind of material, size, length, and unit price paid. When timber piles are treated after purchase by carrier, report by note on general form kind, weight and cost of treatment, and location of treating plant.*+

154.4 Undressed timber. Show four representative purchases of each kind, length, and size of bridge and structural timber, segregated as to: (a) Braces and guards; (b) caps, posts and sills; (c) stringers. When undressed timber is treated after purchase by carrier, report by note on general form kind, weight and cost of treatment, and location of treating plant.*+

154.5 Corrugated iron and corrugated steel pipe. Omit Column 5. Show four representative purchases of each size of corrugated iron and steel culvert pipe. Report gauge of metal in Column 3.*†

154.6 Bridge ties and switch ties of wood. From each source of supply, report four representative purchases, of not less than carload lots, of each kind and size of untreated and treated bridge and switch ties. A statement of the governing price paid by the carrier may be substituted for items of representative purchases but such statement shall be made to show approximately what quantities in M. B. M. of each kind of bridge and switch tie were purchased. When bridge ties and switch ties of wood are treated after purchase by carrier, report by note on general form kind, weight and cost of treatment, and location of treating plant.**

154.7 Track ties of wood. From each source of supply, report four representative purchases, of not less than carload lots, of each kind, length, and size of untreated and treated track ties of wood. The governing price paid by the carrier may be substituted for representative purchases, but it shall be so indicated and approximate quantities of each kind, length, and size purchased shall be reported with cost at f. o. b. point. When track ties of wood are treated after purchase by carrier, report by note on general form kind, weight and cost of treatment, and location of treating plant.*†

154.8 Rails. Omit Column 5, and Column 9. Show four representative purchases of each kind of rail. When reporting special kinds of rail, show in Column 3 a brief description, such as solid or medium manganese, et cetera.**

154.9 Angle bars. Omit Column 5. Show two representative purchases of each kind for each weight of rail. If heat treated, show in Column 3.*+

154.10 Tie plates. Omit Column 5. Show four representative purchases of each kind of tie plate for each weight of rail.*+

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*For statutory citation, see note to § 154.0.

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