§ 362.5 - Effective date of records; sources of entries.

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(a) Carriers shall establish and begin using as of January 1, 1919, that part of the system here prescribed, which is embraced in the records marked exhibits “A” to “D” (§ 362.300).

(b) The Record of Property Changes, marked exhibit “E,” (§ 362.300) shall be established, and the entries in it shall begin, as of July 1 next succeeding the date fixed by the Commission for the inventory of the property. The entries for the period prior to January 1, 1919, shall be taken from the available records. The source or sources from which the entries have been transcribed shall be shown with particularity for each entry.

                    
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