20.95.03.12

.12 Uniform System of Accounts.

A. The Commission adopts, effective January 1, 1963, the Uniform System of Accounts published by the Interstate Commerce Commission applicable to common and contract motor carriers of property as its uniform system of accounts for carriers of flammables. As may be necessary, the Commission will supplement these regulations so that proper accounting records will be maintained to provide the necessary accounts and data to calculate the operating ratio for the intrastate transportation of flammables.

B. The Commission will, beginning with the calendar year 1963, provide an annual report form on which carriers of flammables shall submit appropriate intrastate operating statements and schedules.