Part 362 - UNIFORM SYSTEM OF RECORDS AND REPORTS OF PROPERTY CHANGES


Forms and Reports
§ 362.101 - Form of report.
§ 362.102 - Property added.
§ 362.103 - Cost of property added.
§ 362.104 - Property retired.
§ 362.105 - Retirement quantities.
§ 362.106 - Costs applicable to property retired other than land.
§ 362.107 - Land for transportation purposes.
§ 362.108 - Costs applicable to land retired.
§ 362.109 - Property transferred from carrier use to noncarrier classification and vice versa.
§ 362.110 - Jointly owned or jointly constructed property.
§ 362.111 - Changes made in or to property of other common carriers.
§ 362.112 - Changes in use of property.
§ 362.113 - Reconciliation with investment accounts.
§ 362.114 - Roads acquired through purchase, merger, consolidation, or reorganization.
§ 362.115 - Reconstruction of road acquired through purchase, merger, consolidation, or reorganization.
§ 362.116 - General expenditures (Accounts 71 to 77, inclusive).
§ 362.117 - Other changes.
§ 362.118 - Subschedules.
§ 362.119 - Division of road accounts.
§ 362.120 - Mass property.
§ 362.121 - Structural property.
§ 362.122 - Manner of reporting changes in mass property.
§ 362.123 - Manner of reporting changes in structural property.
§ 362.124 - Structural property additions and betterments.
§ 362.125 - Structural property; major renewals.
§ 362.126 - Valuation sections.
§ 362.127 - Mileage changes.
§ 362.128 - Separations by sheets or sub-schedules.
§ 362.129 - Modifications of items and units.
§ 362.130 - Inventory groups.
§ 362.131 - Equipment acquired.
§ 362.132 - Additions and betterments to and retirements of units.
§ 362.133 - Subschedule M.
§ 362.200 - List of units for use of carriers in the preparation of Completion Reports and the Record of Property Changes.
§ 362.300 - List of forms.
Regulations and Instructions
§ 362.1 - Uniform system for recording and reporting changes in physical property.
§ 362.2 - General.
§ 362.3 - Records to be established.
§ 362.4 - Reports to be prepared.
§ 362.5 - Effective date of records; sources of entries.
§ 362.6 - Classification of property changes.
§ 362.7 - Recording of quantities.
§ 362.8 - Reporting changes participated in by other carriers.
§ 362.9 - Data required for newly built roads, branch lines constructed, or extensions of existing lines.
§ 362.10 - Aids, gifts, grants, and donations.
§ 362.11 - Property acquired through purchase, merger or consolidation.
§ 362.12 - Reporting cost of property sold and cost of property acquired.
§ 362.13 - Units, quantities and descriptions, statement.
§ 362.14 - Reports to be attested.
§ 362.15 - Authorities for expenditures.
§ 362.16 - Detailed estimate sheet.
§ 362.17 - Register of authorities for expenditures.
§ 362.18 - Completion reports.
§ 362.19 - Record of property changes.
§ 362.20 - Statement of property units added and retired and their costs.
§ 362.21 - Records and reports prescribed applicable to all carriers.