OAR 741-700-0010: Uniform System of Accounts for Railroads

(1) The Uniform System of Accounts for Railroads adopted by the Surface Transportation Board effective January 1, 1985, for Class I carriers and January 1, 1979, for all other carriers shall be utilized by all railroads except Express Companies and Pullman Car Companies, operating within the State of Oregon. (2) The Uniform System of Accounts for Railroads shall be followed by all railroads in rendering Annual Reports to the Oregon Department of Transportation. (3) Every railroad shall in addition keep accurate books, accounts and records showing as follows: (a) Movements of traffic within Oregon (excluding traffic neither originating nor terminating within Oregon) detailed by commodity group and class of traffic as defined and separated by the Quarterly Commodity Statistics (QCS) filed with the Surface Transportation Board (carloads, tons and revenue) with the Department: (A) Revenue freight originating and terminating within Oregon; (B) Other revenue freight originating within Oregon; (C) Other revenue freight terminating within Oregon; (D) Class I carriers alternatively may report on Schedule SC-941 movements of traffic within Oregon by commodity group and commodity class (carloads and tons): (i) Revenue freight originating on respondent’s road within Oregon; (ii) All other revenue freight carried within Oregon; (iii) Total revenue freight terminating on respondent’s road within Oregon; (iv) Total revenue freight carried within Oregon. NOTE: Carriers may omit detailed statistics on movements in paragraphs (ii) and (iv) of this subsection when such data is not available; provided, however, that this waiver shall not affect the requirement that all interstate and intrastate revenues be reported to the Department for the purpose of determining the Department’s annual fee as provided in ORS 824.010. (E) Other than Class I carriers may alternatively report the summary carload information of revenue line haul movements: interline received traffic; interline forwarded traffic; and local traffic. (b) Railway operating revenue earned within Oregon classified in accordance with the Surface Transportation Board Uniform System of Accounts: (A) All intrastate traffic; (B) All interstate traffic (allocated on a mileage basis); (C) Total revenues earned within Oregon. (Sum of paragraphs (A) and (B) of this subsection). (c) Statistics of rail line operations within Oregon. (Class I and subsidiary railroads only): (A) Average miles of road operated; (B) Train miles: (i) Freight; (ii) Passenger. (C) Locomotive unit miles: (i) Freight road service; (ii) Passenger road service; (iii) Freight train switching; (iv) Passenger train switching; (v) Freight yard switching. (D) Car miles: (i) Loaded freight cars; (ii) Empty freight cars; (iii) Caboose. (E) Gross ton miles from operations within Oregon: (i) Ton miles of freight locomotives; (ii) Ton miles of passenger locomotives; (iii) Ton miles of freight train cars, contents and cabooses; (iv) Ton miles — Passenger train cars and contents. (F) Train hours in road service: (i) Freight train; (ii) Passenger train. (d) Information required in paragraphs (c)(B) through (c)(F) of this section may be supplied based on system experience adjusted to reflect Oregon operations; (e) Revenue and non-revenue freight traffic from operations within Oregon (net tons and net ton miles); (f) (Class I and Subsidiary Railroads only). Freight train car system utilization factors by car types as defined in the Annual Reports R-1, Schedule 710, for the year 1984 or subsequent refinements. Equipment utilization shall be reflective of each carriers’ on-line service for the most recent year: (A) Empty-car-miles; (B) Loaded-car-miles.