Excerpt from Classification of Investment in Pipe Lines, Pipe Line Operating Revenues and Pipe Lines Operating Expenses of Carriers by Pipe Lines: Prescribed by the Interstate Commerce Commission in Accordance With Section 20 of the Act to Regulate Commerce; Issue of 1915, Effective o... n January 1, 1915
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 here after 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, pre scribed 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 rev enue, 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.
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