(a) Revenue freight reported as received from connecting rail carriers shall include all shipments received from connecting rail carriers, either directly or indirectly, so far as apparent from information on the waybills or abstracts.

(b) Revenue freight reported as originating on respondent's road shall include shipments originating on line and shipments received from water lines and highway motor truck lines, except when identified as having had previous rail transportation, as provided in paragraph (a) of this section.

(c) Freight which receives its first line-haul on respondent's road, but originates on switching roads connecting directly or indirectly with respondent's line, shall be reported as freight originated by respondent.

(d) Revenue freight reported as delivered to connecting rail carriers shall include shipments delivered to connecting rail carriers, either directly or indirectly, as far as apparent from information on waybills or abstracts.

(e) Revenue freight reported as terminating on respondent's road shall include shipments terminating on line and shipments delivered to water lines and highway motor truck lines, except when identified as to receive further rail transportation as provided in paragraph (d) of this section.

(f) Freight which receives its last line haul on respondent's line, but is delivered to a switching road connecting directly or indirectly with respondent's line, shall be reported as freight terminated by respondent.

(g) Import and export traffic received from or delivered to water carriers and traffic from and to outlying possessions of the United States received from or delivered to water carriers shall be reported as originating or terminating at the port of entry or exit.

(h) Traffic interchanged with connecting rail lines operating in Canada and Mexico shall be reported as delivered to or received from connecting rail carriers.

(i) Lake cargo coal delivered to lower Lake and St. Lawrence River ports for transshipment by vessel shall be reported as delivered to connecting rail carrier. Lake cargo coal received at upper Lake ports shall be reported as received from connecting rail carriers.

(j) Iron ore delivered to upper Lake ports for transshipment by vessel shall be reported as delivered to connecting rail carriers. Iron ore received at lower Lake and St. Lawrence River ports shall be reported as received from connecting rail carriers.

(k) Tidewater coal to Atlantic ports shall be reported as “delivered to connecting rail carriers.” Tidewater coal from Atlantic ports shall be reported as “received from connecting rail carriers.”

(l) Freight accorded transit privileges shall be reported as “originated on respondent's road” at the transit point, even though the outbound shipment may move under transit balances or proportional rates.

(m) “Gross freight revenue” means respondent's gross revenue from freight without adjustment for absorptions or corrections.

(n) Commodity codes 44 and 441, “Freight forwarder traffic,” as named in §1248.101, include freight traffic in carloads shipped by or consigned to any forwarder holding a certificate under Part IV of the Interstate Commerce Act.

[32 FR 20466, Dec. 20, 1967]