Revision to Accounting and Reporting Requirements for Motor Carriers of Property

INTERSTATE COMMERCE COMMISSION

[Ex Parte No. MC-206]

Revision to Accounting and Reporting Requirements for Motor

Carriers of Property

AGENCY: Interstate Commerce Commission.

ACTION: Decision.

-----------------------------------------------------------------------

SUMMARY: The Commission is modifying Annual Report Form M-2 (Form M-2)

for class II common and contract motor carriers of property. The

revised Form M-2 is set forth below as an appendix. The intent of these

changes is to provide the Commission with sufficient data from these

carriers so as to permit it to fully carry out its regulatory oversight

functions.

EFFECTIVE DATES: The modifications to the Form M-2 are effective

October 25, 1994. Use of the Form M-2 will commence with the reporting

year beginning January 1, 1994.

FOR FURTHER INFORMATION CONTACT:

Ward L. Ginn, Jr., (202) 927-5740. [TDD for hearing impaired: (202)

927-5721.]

SUPPLEMENTARY INFORMATION: A notice instituting this proceeding was

published in the Federal Register on June 6, 1994 at 57 FR 29301. Based

on the comments received, the Commission is modifying Form M-2 for

class II motor carriers of property. The revised Form M-2 is set forth

below as an appendix to this document. Additional items will be

required in the Form M-2, over and above those contained in the Form M-

2 originally proposed in Ex Parte No. MC-206, served January 27, 1994.

Additional information, including the revised Form M-2, is contained in

the Commission's decision. To receive a copy of the full decision,

write to, call, or pick up in person from: Dynamic Concepts, Inc., Room

2229, Interstate Commerce Commission, 1201 Constitution Avenue NW.,

Washington, DC 20423. Telephone: (202) 289-4357/4359. [Assistance for

the hearing impaired is available through TDD services (202) 927-5721.]

Environmental and Energy Considerations

This action will not significantly affect either the quality of the

human environment or the conservation of energy resources.

Regulatory Flexibility Analysis

Pursuant to 5 U.S.C. 605(b), we conclude that our action in this

proceeding will not have a significant economic impact on a substantial

number of small entities. No new regulatory requirements are imposed,

directly or indirectly, on such entities. The economic impact on small

entities, if any, is not likely to be significant within the meaning of

the Regulatory Flexibility Act.

Paperwork Reduction Analysis

The Form M-2 as adopted here will be submitted to the Office of

Management and Budget (OMB) for review and approval under Section

3504(h) of the Paperwork Reduction Act of 1980 (44 U.S.C. Chapter 35).

The burden to carriers for completion of the Form M-2 will be

approximately 10 hours per year. Interested persons may file comments

concerning the paperwork burden estimate to the OMB and ICC at:

Office of Management & Budget, Office of Information and Regulatory

Affairs, Desk Officer for ICC (Forms 3120- ), Washington, DC 20503.

Interstate Commerce Commission, ATTN: Information Resource Management

Forms Clearance Officer, 1201 Constitution Ave. NW., room 4136,

Washington, DC 20423.

Authority: 49 U.S.C. 10321 and 5 U.S.C. 553.

Decided: October 7, 1994.

By the Commission, Chairman McDonald, Vice Chairman Phillips,

and Commissioners Simmons and Morgan. Commissioner Morgan concurred

with a separate expression.

Vernon A. Williams,

Acting Secretary.

Appendix

FORM M-2

Motor Carriers of Property and Household Goods

Approved by: OMB

3120-xxxx

Expires 12/31/97

Annual Report

Motor Carrier No.------------------------------------------------------

Name of Company--------------------------------------------------------

Doing Business As------------------------------------------------------

Present Address--------------------------------------------------------

City-------------------------------------------------------------------

State------------------------------------------------------------------

Zip--------------------------------------------------------------------

Telephone No.----------------------------------------------------------

To the Interstate Commerce Commission for the period ending December

____, 1994

Notice

1. Three copies of this Annual Report should be completed. Two of

the copies must be filed with the Office of Economic & Environmental

Analysis, Interstate Commerce Commission, Washington, DC 20423, by

March 31 of each year, and one copy retained by the carrier.

2. The schedules contain instructions for completion of each line

of disclosure.

3. Every inquiry must be definitely answered. Where the word

``none'' truly and completely states the fact, it should be given as

the answer. If any inquiry is inapplicable, the words ``not

applicable'' should be used.

4. Wherever the space provided in the schedules is insufficient to

permit a full and complete statement of the requested information,

inserts should be prepared and appropriately identified by the number

of the schedule.

5. All entries should be made in a permanent black ink or typed.

Those of a contrary character must be indicated in parenthesis. Items

of an unusual character must be indicated by appropriate symbols and

explained in footnotes.

6. Throughout this report the ``year'' means the year covered by

the report, whether a calendar year or a 13-period accounting year; the

``start of the year'' means the beginning of the first business day of

the year in question; the ``close of the year'' means the last business

day of the year in question. In case the report is made for a shorter

period than 1 year, the ``start of the year'' means the first day of

the period; and the ``close of the year'' means the last day of the

period. All items/accounts are to be in conformance with Generally

Accepted Accounting Principles (GAAP).

7. Money items, except averages, throughout the annual report form

should be shown in whole dollars.

Table of Contents

General Information

Schedule 100--Balance Sheet

Schedule 200--Income Statement

Schedule 300--Supplemental Operating Expense Schedule--Nonhousehold

Goods Operations

Schedule 300 HG--Supplemental Operating Expense Schedule--Household

Goods Operations

Schedule 400--Operating Statistics--Nonhousehold Goods Carriers

Schedule 400 HG--Operating Statistics--Household Goods Carriers

Schedule 500--Revenue Equipment Owned and Leased

Schedule 600--Type of Carrier

General Information

1. Officer, Owner, or Partner to whom correspondence is to be

addressed:

(Name)

(Title)

2. Filing Status

____ Corporation

____ Corporation Sub-S

____ Partnership

____ Individual (Sole proprietorship)

3. Accounting Records are maintained at:

Address----------------------------------------------------------------

City-------------------------------------------------------------------

State------------------------------------------------------------------

Zip--------------------------------------------------------------------

Certification

I hereby certify that this report was prepared by me or under my

supervision, that I have examined it, and that the items herein

reported on the basis of my knowledge are correctly shown.

Your Name--------------------------------------------------------------

Signature--------------------------------------------------------------

Title------------------------------------------------------------------

Date ------------------------------------------------------------------

Schedule 100.--Balance Sheet

----------------------------------------------------------------------------------------------------------------

Line No. Balance close of Balance start of

Item Instructions year year

----------------------------------------------------------------------------------------------------------------

ASSETS:

----------------------------------------------------------------------------------------------------------------

1....... Cash and Equivalents. All cash and cash equivalents...... .................... ....................

2....... Accounts Receivable.. Include all accounts receivable not .................... ....................

considered long-term, regardless

of source.

3....... Notes Receivable..... Include all notes receivable not .................... ....................

considered long-term, regardless

of source.

4....... Other Current Assets. Include all assets not considered .................... ....................

long-term which were not included

above. (Materials and supplies,

prepayments, deferred charges,

etc.).

5....... Total Current Assets. Sum of lines 1 through 4........... .................... ....................

6....... Carrier Operating The undepreciated value of all .................... ....................

Property. tangible operating property.

7....... Less Accumulated The total of accumulated .................... ....................

Depreciation. depreciation for the tangible

property shown in Line 6.

8....... Net Carrier Operating Line 6 minus Line 7................ .................... ....................

Property.

9....... Total Intangible Intangible assets.................. .................... ....................

Property.

10...... Net Investments and Investments and advances plus .................... ....................

Advances. (minus) undistributed earnings

(losses) of affiliates under

equity accounting.

11...... Other Assets......... All other long-term assets such as .................... ....................

nonoperating property (net of

depreciation), long-term notes and

accounts receivable, receivables

from affiliates, deferred income

tax debits, and other deferred

debits.

----------------------------------------------------------------------------------------------------------------

12...... TOTAL ASSETS......... Line 5 plus lines 8 through 11..... .................... ....................

----------------------------------------------------------------------------------------------------------------

LIABILITIES:

----------------------------------------------------------------------------------------------------------------

13...... Accounts Payable..... Accounts payable within one year... .................... ....................

14...... Notes Payable........ Notes payable within one year...... .................... ....................

15...... Taxes Payable........ All taxes payable within one year.. .................... ....................

16...... Current Portion of Long-term debt that is due within .................... ....................

Long-Term Debt. one year.

17...... Other Current All other liabilities due within .................... ....................

Liabilities. one year not included above.

18...... Total Current Sum of lines 13 through 17......... .................... ....................

Liabilities.

19...... Long-Term Debt....... All debt due after one year. .................... ....................

Include all types of bonds,

mortgages, notes, etc.

outstanding, with more than one

year of payments remaining.

20...... Other Long-Term Includes deferred tax credits and .................... ....................

Liabilities. any other deferred credits or

liabilities of more than one year

duration.

----------------------------------------------------------------------------------------------------------------

21...... TOTAL LIABILITIES.... Sum of Lines 18 through 20......... .................... ....................

----------------------------------------------------------------------------------------------------------------

22...... Retained Earnings (If Include appropriated and .................... ....................

Corporation). unappropriated retained earnings..

23...... Other Equity Capital Include common and preferred .................... ....................

(If Corporation). capital stock plus additional paid-

in capital. (Subtract treasury

stock.).

24...... Proprietary or Investments of a sole proprietor or .................... ....................

Partnership Capital partners in an unincorporated

(If not a entity.

corporation).

----------------------------------------------------------------------------------------------------------------

25...... TOTAL OWNERS' EQUITY Sum of lines 22 and 23 (if a .................... ....................

OR CAPITAL. corporation). Otherwise, line 24.

================================================================================================================

26...... TOTAL LIABILITIES AND Line 21 plus Line 25............... .................... ....................

EQUITY.

----------------------------------------------------------------------------------------------------------------

Schedule 200.--Income Statement

----------------------------------------------------------------------------------------------------------------

Line No. Amount for current

Item Instructions year

----------------------------------------------------------------------------------------------------------------

1....... Freight Revenue--Intercity All general freight revenue derived from ....................

Common Carrier. common carriage of freight on an intercity

basis. Exclude any contract carriage,

household goods, or local traffic revenue.

2....... Freight Revenue--Intercity All general freight revenue derived from ....................

Contract Carrier. contract carriage of freight on an intercity

basis. Exclude any common carriage, household

goods, or local traffic revenue.

3....... Freight Revenue--Local Cartage.. All local freight revenue..................... ....................

4....... Private Carriage and CIH Revenue All private carriage and compensated ....................

intercorporate haulage revenue, both

interstate and intrastate. Also include

revenue generated from leasing vehicles to

private carriers.

5....... Household Goods Carrier All revenue derived from intercity common and ....................

Operating Revenue. contract carriage of household goods,

excluding those revenues derived from

noncarrier activities such as Packing and

Warehousing.

6....... All other operating revenue..... Include any other operating revenue not shown ....................

above.

----------------------------------------------------------------------------------------------------------------

7....... TOTAL OPERATING REVENUE......... Sum of Lines 1 through Line 6................. ....................

----------------------------------------------------------------------------------------------------------------

8....... Nonhousehold Goods Carrier All operating expenses related to operations ....................

Operating Expenses, (See other than those associated with the movement

Schedule 300). of household goods. THIS SHOULD BE THE SAME

AS THE FIGURE ON LINE 14 OF SCHEDULE 300.

9....... Household Goods Carrier All operating expenses associated with the ....................

Operating Expenses, (See movement of household goods, excluding

Schedule 300-HG). expenses derived from D.C. noncarrier

activities such as Packing and Warehousing.

THIS SHOULD BE THE SAME AS THE FIGURE ON LINE

12 OF SCHEDULE 300-HG.

----------------------------------------------------------------------------------------------------------------

10...... TOTAL OPERATING EXPENSES........ Line 8 plus Line 9............................ ....................

----------------------------------------------------------------------------------------------------------------

11...... NET CARRIER OPERATING INCOME.... Line 7 minus Line 10.......................... ....................

----------------------------------------------------------------------------------------------------------------

12...... Total Other Revenue............. All revenue from noncarrier operations, ....................

including household goods packing and

warehousing revenue.

13...... Interest Expense................ Interest and amortization of debt discount ....................

expense and premium.

14...... Total Other Expenses............ All expenses from noncarrier operations (other ....................

than interest expense), including household

goods packing and warehousing expense.

15...... Ordinary Income (Loss) Before Lines 11 and 12, minus Lines 13 and 14........ ....................

Taxes.

16...... Total Provision for Income Tax.. All paid and deferred income taxes, and any ....................

investment tax credits.

17...... Ordinary Income (Loss) After Line 15 minus Line 16......................... ....................

Taxes.

18...... Affiliate Earnings (Losses) and Earnings (losses) applicable to minority ....................

Equity in Undistributed stockholders or subsidiaries and equity in

Earnings (Losses) of Affiliates. undistributed earnings (losses) of affiliates.

19...... Gain (Loss) on Discontinued Results of operations of discontinued segments ....................

Segments. and gain or loss from disposal of

discontinued segments.

20...... Extraordinary Income (Loss) (Net Any after-tax extraordinary income or losses.. ....................

of Taxes).

21...... Cumulative Effect of Changes in Changes in accounting principles, including ....................

Accounting Principles. those resulting from GAAP and the Financial

Accounting Principles Board. Commission

approval is required.

22...... NET INCOME (LOSS)............... Lines 17 through 21........................... ....................

----------------------------------------------------------------------------------------------------------------

Schedule 300.--Supplemental Operating Expense Schedule-Nonhousehold Goods Operations

[Carrier Operations Only]

----------------------------------------------------------------------------------------------------------------

Line No. Amount for current

Item Instructions year

----------------------------------------------------------------------------------------------------------------

1....... Drivers & Helpers Wages......... All wages for drivers and helpers............. ....................

2....... All Wages & Misc. Paid Time Off-- All wages and salaries (including ....................

Others. miscellaneous time off) for all personnel

other than drivers & helpers.

3....... Total Fringe Benefits........... Include Federal, state, and local payroll ....................

taxes, workers' compensation, group

insurance, pension and retirement plans, and

other fringe benefits.

----------------------------------------------------------------------------------------------------------------

4....... TOTAL SALARIES, WAGES, AND Sum of lines 1 through 3...................... ....................

FRINGE BENEFITS.

----------------------------------------------------------------------------------------------------------------

5....... Fuel, Oil, & Lubricants......... Cost of fuel, oil, and lubricants for motor ....................

vehicles, excluding taxes for fuel, which

should be included on Line 9.

6....... Maintenance Expense............. Vehicle maintenance by separate vendors....... ....................

7....... Other Operating Supplies & Vehicle parts, tires, tubes, and other ....................

Expenses. operating supplies and expenses not included

above.

8....... Total Operating Taxes & Licenses Licensing & registration fees, and all other ....................

(Excluding Payroll Taxes). Federal, state, and local operating taxes.

(Include fuel taxes. Exclude any taxes

included in fringe benefits).

9....... Total Insurance Expense......... Liability & property damage, cargo loss & ....................

damage, and all other insurance costs.

(Exclude any insurance costs included in

fringe benefits).

10...... Total Depreciation & All depreciation and amortization expense of ....................

Amortization Expense. revenue equipment, buildings and

improvements, and all other property.

11...... Equipment Rental................ Vehicle rents without drivers................. ....................

12...... Purchased Transportation........ Vehicle rents with drivers, and all other ....................

purchased transportation (i.e., motor

carrier, railroads, air, water, etc.).

13...... Other Operating Expense......... All other operating expenses not included ....................

above.

================================================================================================================

14...... TOTAL OPERATING EXPENSE......... Sum of lines 4 through 13. THIS FIGURE SHOULD ....................

BE THE SAME AS THE FIGURE ON LINE 8 OF

SCHEDULE 200.

----------------------------------------------------------------------------------------------------------------

Compensation of Drivers & Helpers & Owner-Operators--Nonhousehold Goods Operations

--------------------------------------------------------------------------------------------------------------------------------------------------------

Total Hours

Line No. Classification of employees Average No. of -------------------------------------------- Total compensation

employees Earned Worked paid

--------------------------------------------------------------------------------------------------------------------------------------------------------

1....... Drivers & Helpers--Line Haul--Mileage Basis........... .................... (*) XXX ....................

2....... Drivers & Helpers--Line Haul--Other Basis............. .................... .................... .................... ....................

3....... Drivers & Helpers--Pickup & Delivery.................. .................... .................... .................... ....................

4....... Cargo Handlers........................................ .................... .................... .................... ....................

5....... Owner-Operator Drivers--Line Haul--Mileage Basis...... .................... (*) XXX ....................

6....... Owner-Operator Drivers--Line Haul--Other Basis........ .................... .................... .................... ....................

7....... Owner-Operator Drivers--Pickup & Delivery............. .................... .................... .................... ....................

--------------------------------------------------------------------------------------------------------------------------------------------------------

*Enter total miles driven rather than hours earned.

Schedule 300-HG.--Supplemental Operating Expense Schedule--Household Goods Operations

[Carrier Operations Only]

----------------------------------------------------------------------------------------------------------------

Line No. Amount for current

Item Instructions year

----------------------------------------------------------------------------------------------------------------

1....... Drivers & Helpers Wages......... All wages for drivers and helpers............. ....................

2....... All Other Salaries & Wages...... All wages and salaries for individuals other ....................

than drivers and helpers and commission

agents.

3....... Total Fringe Benefits........... Include Federal, state, and local payroll ....................

taxes, workers' compensation, group

insurance, pension and retirement plans, and

other fringe benefits.

4....... Commission Agent Fees........... Booking commissions which are paid to agents.. ....................

----------------------------------------------------------------------------------------------------------------

5....... TOTAL SALARIES, WAGES, AND Sum of lines 1 through 4...................... ....................

FRINGE BENEFITS.

6....... Fuel, Oil, & Lubricants......... Cost of fuel, oil, and lubricants for motor ....................

vehicles, excluding taxes.

7....... Taxes on Fuel, Oil, & Lubricants All Federal, state, and local taxes on fuels, ....................

oils, and lubricants.

8....... Total Insurance Expense......... Premiums for liability & property damage, ....................

cargo loss & damage, and all other insurance

costs. (Exclude any insurance costs included

in fringe benefits).

9....... Total Depreciation & All depreciation and amortization expense of ....................

Amortization Expense. revenue equipment, buildings and

improvements, and all other property.

10...... Purchased Transportation & Include vehicle rents with and without ....................

Equipment Rents. drivers, and all other purchased

transportation (i.e., owner-operators,

agents, motor carrier, railroads, air, water,

etc.) Exclude commission agent fees (included

in line 4).

11...... Other Operating Supplies & Include maintenance costs, office supplies, ....................

Expenses. tariffs, advertising, commissions and fees

(other than commission agent fees), other

general expenses, licensing & registration

fees, and all other Federal, state, and local

operating taxes, building and office

equipment rents, and gains or losses on

disposal of operating assets. (Exclude fuel

taxes and any taxes included in fringe

benefits), vehicle parts, tires, tubes,

communications and utilities expense, and

other operating supplies and expenses not

included above.

================================================================================================================

12...... TOTAL OPERATING EXPENSE......... Sum of lines 5 through 11. THIS FIGURE SHOULD ....................

BE THE SAME AS THE FIGURE ON LINE 9 OF

SCHEDULE 200.

----------------------------------------------------------------------------------------------------------------

Compensation of Drivers and Helpers & Owner-Operators--Household Goods Operations

--------------------------------------------------------------------------------------------------------------------------------------------------------

Total hours

Line No. Classification of employees Average No. of -------------------------------------------- Total compensation

employees Earned Worked paid

--------------------------------------------------------------------------------------------------------------------------------------------------------

1....... Intercity Drivers..................................... .................... .................... .................... ....................

2....... Intercity Helpers..................................... .................... .................... .................... ....................

3....... Drivers & Helpers--Local Moving Only.................. .................... .................... .................... ....................

4....... Drayage Labor......................................... .................... .................... .................... ....................

5....... Packers Wages......................................... .................... .................... .................... ....................

6....... Warehouse Labor & Handling............................ .................... .................... .................... ....................

--------------------------------------------------------------------------------------------------------------------------------------------------------

Schedule 400.--Operating Statistics (Nonhousehold Goods Carriers)

----------------------------------------------------------------------------------------------------------------

Line No. Amount for current

Item Instructions year

----------------------------------------------------------------------------------------------------------------

1....... Total Intercity Miles Operated-- The total number of miles operated during the ....................

Owned Vehicles in Intercity year by owned vehicles in intercity

Service. (nonlocal) service. (Use estimates if actual

figures can not be developed).

2....... Total Intercity Miles Operated-- The total number of miles operated during the ....................

Vehicles Rented With Drivers in year by vehicles rented with drivers in

Intercity Service. intercity (nonlocal) service. (Use estimates

if actual figures can not be developed).

3....... Total Intercity Miles Operated-- The total number of miles operated during the ....................

Vehicles Rented Without Drivers year by vehicles rented without drivers in

in Intercity Service. intercity (nonlocal) service. (Use estimates

if actual figures can not be developed).

----------------------------------------------------------------------------------------------------------------

4....... TOTAL MILES OPERATED IN Sum of lines 1 through 3......................

INTERCITY SERVICE.

----------------------------------------------------------------------------------------------------------------

5....... Miles--Rail, Water, and Air Total number of miles during the year of air, ....................

Services. water, and rail (intermodal) services, if any.

----------------------------------------------------------------------------------------------------------------

6....... TOTAL MILES OPERATED--HIGHWAY Line 4 plus line 5............................ ....................

AND INTERMODAL SERVICE.

----------------------------------------------------------------------------------------------------------------

7....... Ton-Miles--Intercity Revenue Total ton-miles of intercity revenue freight ....................

Freight--Motor Carrier Highway carried during the year by motor carrier

Service. service, including owned and rented vehicles.

8....... Ton-Miles--Intercity Revenue Total ton-miles of intercity revenue freight ....................

Freight--Rail, Water, and Air carried during the year by air, water, and

Services. rail (intermodal) services, if any.

----------------------------------------------------------------------------------------------------------------

9....... TOTAL TON MILES................. Line 7 plus line 8............................ ....................

----------------------------------------------------------------------------------------------------------------

10...... TONS OF REVENUE FREIGHT CARRIED Actual weight of revenue freight carried in ....................

IN INTERCITY SERVICE. intercity service. (Use estimates if

necessary.)

----------------------------------------------------------------------------------------------------------------

11...... NUMBER OF INTERCITY SHIPMENTS The actual number of shipments carried during ....................

CARRIED. the year in intercity service.

----------------------------------------------------------------------------------------------------------------

Schedule 400-HG.--Operating Statistics (Household Goods Carriers)

----------------------------------------------------------------------------------------------------------------

Revenue from

intercity

Line No. Item common & Tons actual No. of

contract weight shipments

carriage

----------------------------------------------------------------------------------------------------------------

1....... Personal Effects and Property Used or to be Used in a $ ............. .............

Dwelling (First Proviso).

2....... Furniture, Fixtures, Equipment, and the Property of ............. ............. .............

Stores, Offices, Etc. (Second Proviso).

3....... Articles of an Unusual Nature or Value (Objects of Art, ............. ............. .............

Display, Etc.) (Third Proviso).

4....... TOTAL (Lines 1 through 3)................................ ............. ............. .............

5....... Moving Revenue--Intercity Common Carrier................. ............. ............. XXX

6....... Moving Revenue--Intercity Contract Carrier............... ............. ............. XXX

----------------------------------------------------------------------------------------------------------------

Scheduled 500.--Revenue Equipment Owned and Leased

--------------------------------------------------------------------------------------------------------------------------------------------------------

No. units

No. units at No. units retired/disposed No Units at

Line No. Description(a) Instructions(b) start of year(c) acquired during of during close of year(f)

year(d) year(e)

--------------------------------------------------------------------------------------------------------------------------------------------------------

1....... Trucks Owned................. Trucks actually owned by carrier.......

2....... Trucks Leased................ Trucks leased, both with and without

drivers.

3....... Tractors Owned............... Tractors actually owned by carrier.....

4....... Tractors Leased.............. Tractors leased, both with and without

drivers.

5....... Trailers Owned............... Long and short van trailers and semis,

including refers, tankers, etc.,

actually owned by carrier.

6....... Trailers Leased.............. Long and short van trailers and semis,

including refers, tankers, etc.,

leased by carrier.

7....... Other Revenue................ All other revenue equipment used in

Equipment.................... carrier operations.

--------------------------------------------------------------------------------------------------------------------------------------------------------

Instructions for Columns:

Column (c): List the number of each type of unit owned or leased at the beginning of the year.

Column (d): List the number of each type of unit acquired by ownership or lease during the year.

Column (e): List the number of each type of unit retired or disposed of by ownership or lease during the year.

Column (f): List the number of each type of unit owned or leased at the end of the year.

Schedule 600--Type of Carrier

This schedule will be used to classify motor carriers.

Indicate in (1) below which type of carriage (general freight,

household goods, or specific commodities) makes up the majority of

your revenues.

If you are a specific commodity carrier, indicate which type in

(2) below.

All commodities not classified as household goods or specific

commodities should be considered as general freight.

(1) Commodity Revenue Group

[ ] General Freight

[ ] Household Goods

[ ] Specific Commodities--Check box in (2) below

(2) Other Specific Commodities

(X) Major Commodities that Apply

[ ] Heavy Equipment

[ ] Liquid Petroleum Products

[ ] Refrigerated Liquid Products

[ ] Refrigerated Solid Products

[ ] Dump Trucking

[ ] Agricultural Commodities

[ ] Motor Vehicles

[ ] Armored Truck Service

[ ] Building Material

[ ] Film Associated Commodities

[ ] Forest Products

[ ] Mine Ore Not Including Coal

[ ] Retail Store Delivery Service

[ ] Explosives or Dangerous Material

[ ] Other (Specify)

[FR Doc. 94-26783 Filed 10-27-94; 8:45 am]

BILLING CODE 7035-01-P