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Revision to Accounting and Reporting Requirements for Motor Carriers of Property Publication: Federal Register Agency: Interstate Commerce Commission Byline: Vernon A. Williams Date: 28 October 1994 Subject: American Government  • Trucking
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[Federal Register Volume 59, Number 208 (Friday, October 28, 1994)]
[Unknown Section]
[Page ]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 94-26783]
[Federal Register: October 28, 1994]
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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.
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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......... .................... ....................
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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.
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Schedule 200.--Income Statement
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Line No. Amount for current
Item Instructions year
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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.
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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........................... ....................
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Schedule 300.--Supplemental Operating Expense Schedule-Nonhousehold Goods Operations
[Carrier Operations Only]
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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.
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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)
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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.
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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.
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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.)
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11...... NUMBER OF INTERCITY SHIPMENTS The actual number of shipments carried during ....................
CARRIED. the year in intercity service.
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Schedule 400-HG.--Operating Statistics (Household Goods Carriers)
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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