Excerpt from Classification of Revenues and Expenses for Outside Operations, as Prescribed by the Interstate Commerce Commission for Steam Roads, in Accordance With Section 20 of the Act to Regulate Commerce
Outside operations are facilities operated or services ren dered by a railway other than those incidental to transporta tion by rail, the revenues and expenses of which, if included in the carrier's accounts dealing With transportation by rail, would impair the Significance of statistics prepared from such ac counts Miscellaneous receipts and expenditures, when no serv ice is performed, should not be treated as outside operations.
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