§ 362.118 - Subschedules.

Subschedules are provided by the instructions in this part for reporting changes in land equipment and miscellaneous physical property. Other subschedules may be used for reporting the foregoing and other classes of property provided that they are first approved by the Commission as to form and method of preparation. When subschedules are used, total charges and credits for each primary account shall be shown upon B. V. Form No. 588 (§ 362.300) with appropriate reference to the subschedules. Subschedules shall be filed in duplicate with one copy carbon backed.