Appendix II to Subpart A of Part 1139 - Financial Ratios (Traffic and Cost Study Carrier _____)

[Complete appendix II for each traffic and cost study carrier and for all such carriers combined]

Line No.	Item	Source1	Third preceding calendar year (actual)	Second preceding calendar year (actual)	First preceding calendar year (actual or estimated)
	(1)	(2)	(3)	(4)	(5)
1	Current assets2	A.R. Sch. 100, L. 18	$	$	$
2	Net carrier operating property (owned)2	A.R. Sch. 100, L. 21
3	Net carrier operating property (owned plus leased to others)2	A.R. Sch. 100, L. 21 + L. 23
4	Net tangible property2	A.R. Sch. 100, L. 26
5	Intangibles2	A.R. Sch. 100, L. 32
6	Current liabilities2	A.R. Sch. 101, L. 13
7	Long-term debt2	A.R. Sch. 101, L. 15 + L. 25
8	Shareholders' equity2	A.R. Sch. 101, L. 55
9	Operating revenues	A.R. Sch. 2998, L. 3
10	Depreciation plus or minus depreciation adjustment	A.R. Sch. 2998, L. 6 + or−L. 7
11	Operating expenses	A.R. Sch. 2998, L. 10
12	Net carrier operating income	A.R. Sch. 2998, L. 14
13	Ordinary income before income taxes	A.R. Sch. 2998, L. 28
14	Net income or loss	A.R. Sch. 2998, L. 35
15	Net income or loss plus or minus depreciation3	L. 10 Plus L. 14	$	$	$
16	Percent owned and leased property to net tangible property (3 decimals)	L. 3 ÷ L. 4	%	%	%
17	Investment in owned and leased property plus working capital4		$	$	$
18	Shareholders' equity less intangibles	L. 8−L. 5	$	$	$
19	Long-term debt plus shareholders' equity less intangibles	L. 7 + L. 18	$	$	$
20	Operating ratio (2 decimals)	L. 11 ÷ L. 9	%	%	%
21	Current ratio (2 decimals)	L. 1 ÷ L. 6
22	Ratio net income or loss to operating revenue (2 decimals)	L. 14 ÷ L. 9	%	%	%
23	Rate of return on owned and leased operating property plus working capital (2 decimals)	L. 12 ÷ L. 17	%	%	%
24	Rate of return on shareholders' equity less intangibles (2 decimals)	L. 14 ÷ L. 18	%	%	%
25	Capital structure ratio (2 decimals)	L. 7 ÷ L. 19	%	%	%
26	Throwoff to debt ratio (2 decimals)	L. 15 ÷ L. 7	%	%	%
27	Ratio long-term debt to shareholders' equity less intangibles (2 decimals)	L. 7 ÷ L. 18	%	%	%

¹Annual report sources refer to 1970 Motor Carrier Annual Report Form A for Class I Motor Carriers of Property. For class II carriers use the comparable sources. For years prior to 1970 use the comparable annual report sources.

²Show average of beginning and end of year figures.

³If carrier shows a net income, the amount shown for depreciation should be added to it; if a net loss, then the net loss and the amount for depreciation should be netted and the appropriate figure shown.

⁴Multiply the percent on line 16 by the difference between line 1 and line 6. Add the resulting amount to line 3.

[47 FR 49580, Nov. 1, 1982; 47 FR 54081, Dec. 1, 1982]