Schedule E to Subpart B of Part 1139 - Statement of Changes in Financial Position

[Dollars in thousands]

Line No. and item (a)	Source (b)	Calendar year 19__ (c)	Calendar year 19__ (d)	Base year-actual (e)
sources of working capital
Working capital provided by operations:
1   Net income (loss) before extraordinary items	Sch. 2998, L. 47, col. (b)
Add expenses not requiring outlay of working capital (subtract) credits not generating working capital:
2   Loss (gain) on sale or disposal of tangible property	Sch. 5091, L. 7, col. (b)
3   Add depreciation and amortization expense	Sch. 2998, Ls. 11 + 12 + 35 + 36, col. (b)
4   Net increase (decrease) in deferred income taxes	Sch. 2998, L. 42, col. (b)
5   Net decrease (increase) in parent's share of subsidiary's undistributed income for the year	Sch. 2998, L. 28
6   Net increase (decrease) in noncurrent portion of estimated liabilities	Sch. 101, L. 31, cols. (b)-(c)
7   Other (specify):
8
9
10
11
12
13
14
15
16
17
18   Total working capital from operations before extraordinary items
19   Extraordinary items and accounting changes	Sch. 2998, L. 53, col. (b)
Add expenses not requiring outlay of working capital (subtract) credits not generating working capital.
20   Loss (gain) on extraordinary items	Sch. 2998, L. 48, col. (b)
21   Net increase (decrease) in deferred income taxes	Sch. 2998, L. 50, col (b)
22   Cumulative effect of changes in accounting principles	Sch. 2998, L. 52, col. (b)
Other (specify):
23
24
25
26
27
28   Total working capital from extraordinary items and accounting changes
29   Total working capital from operations (lines 18 and 28)
Working capital from sources other than operating:
30   Proceeds from issuance of long-term liabilities
31   Proceeds from sale/disposition of carrier operating property	Sch. 1200-A, L. 9
32   Proceeds from sale/disposition of other tangible property
33   Proceeds from sale/repayment of investments advances	Sch. 1600/1650, ls. 23 + 47
34   Net decrease in sinking and other special funds	Sch. 1700, ls. 15 + 31 + 50, cols. (d)-(j)
35   Proceeds from issue of capital stock	Sch. 2700A/2710A, L. 12, cols. (e) + (f)-(i)
Other (specify):
36
37
38
39
40
41   Total working capital from sources other than operating
42   Total sources of working capital (lines 29 and 41)
Application of Working Capital
43   Amount paid to acquire/retire long-term liabilities
44   Cash dividends	Sch. 2930, L. 16
45   Purchase price of carrier operating property	Sch. 1200, L. 11, col. (c)
46   Purchase price of other tangible property
47   Purchase price of long-term investments and advances	Sch. 1600/1650, ls. 23 + 47, col. (e)
48   Net increase in sinking or other special funds	Sch. 1700, ls. 15 + 31 + 50, cols. (j)-(d)
49   Purchase price of acquiring treasury stock	Sch. 2700B/2710B, L. 12, col. (c)
Other (specify):
50
51
52
53
54
55   Total application of working capital
56   Net increase (decrease) in working capital (line 42 less line 55)

Explanatory—Schedule E

Purpose. Schedule E is designed to provide the Board with an indication of the carrier's sources and uses of funds over the recent past.

Study Carrier Groupings. Schedule E shall be prepared on the following two bases:

1. Greyhound Lines, Inc.

2. Trailways Combined (study carriers, only)

3. All Study Carriers

“Funds”. The term “Funds” for the purpose of this schedule shall include all assets or financial resources even though a transaction may not directly affect cash or working capital. For example, the purchase of property in exchange for bonds or shares of stock would be an application of funds for investment in property provided by the issue of securities.

Sources and uses of funds should be individually disclosed. For example, outlays for fixed assets should not be reported net of retirements.

Column (b). The annual report sources in this column refer to the 1976 Annual Report Form MP-1. For years prior or subsequent to 1976, use comparable sources.

Column (c). If the fare/charge increase is filed during the first six months of the calendar year, the data reported in column (c) shall be based on the 3rd calendar year preceding the filing year. For example, if the rate increase is filed on May 15, 1977, column (c) shall report data for calendar year 1974.

If the fare/charge increase is filed during the last six months of the calendar year, the data reported in column (c) shall be based on the 2nd calendar year preceding the filing year. For example, if the rate increase is filed on Nov. 15, 1977, column (c) should report data for calendar year 1975.

Column (d). If the fare/charge increase is filed during the first six months of the calendar year, the data reported in column (d) should be based on the 2nd calendar year preceding the filing year. For example, if the rate increase is filed on May 15, 1977, column (d) should report data for calendar year 1975.

If the rate increase is filed during the last six months of the calendar year, the data reported in column (d) shall be based on the 1st calendar year preceding the filing year. If, for example, the fare/charge increase is filed on November 15, 1977, column (d) should report data for calendar year 1976.

Column (e). Data to be reported in this column for the base year-actual shall be based on the 4-quarter calendar year periods identified below:

Filing month of verified statement	Four-quarter calendar year period ending
January	Sept. 30, preceding year.
February	Do.
March	Do.
April	Dec. 31, preceding year.
May	Do.
June	Do.
July	Mar. 31, filing-month year.
August	Do.
September	Do.
October	June 30, filing-month year.
November	Do.
December	Do.

The 4-quarter calendar year periods identified above represent the minimum requirement. However, in event a proposed fare/charge increase is filed at a time when data for a more current quarter than that specified are obtainable, the more current quarter may be used in the base year-actual. For example, if an increase is filed in late March and data for the 4th quarter of the preceding year is obtainable, the base year-actual ending December 31, may be used in lieu of the base year-actual ending September 30.

[42 FR 32541, June 27, 1977; 42 FR 40861, Aug. 12, 1977. Redesignated at 47 FR 49577, Nov. 1, 1982]