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railroad and public utility accounting, the total receipts from operations
or operating revenues, corresponding to sales in an industrial or mercantile
operating revenues of railroads are classified in accordance with the
Uniform System of Accounts for Steam Railway Corporations in annual reports
to the Interstate Commerce Commission, and include rail-line transportation
revenue, water-line transportation revenue, incidental operating revenues
and joint facility operating revenue, so distributed as to group those
assignable to freight, those assignable to passenger and allied services,
or those common to both services.
Summary reports of operating revenues usually subdivide into freight,
passenger, mail, express, and other.
utility companies using a uniform system of accounts or a form for annual
report prescribed by federal or state authorities follow the segregation
of revenues prescribed, generally calling for residential, commercial,
and industrial subdivisions applicable.
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