. Railroad traffic and rates . . Ttlii. — -1 — -- • -ft—- 4^ Form 18. Freight Receipts. are debited with the earnings, and freight earnings arecredited with an equal sura. Freight earnings are alsodivided so as to show the amount credited and debited 150. ACCOUNTING OF FREIGHT REVENUE to each foreign and constituent line. Some lines stillhave a freight accounts ledger in which to post thelinal entries, but usually this extra book is dispensedvvitli. An additional group of clerks in the Auditor of FreightTraffics office is i-equired for statistical as distinct frompurely accounting Avork. On sp
. Railroad traffic and rates . . Ttlii. — -1 — -- • -ft—- 4^ Form 18. Freight Receipts. are debited with the earnings, and freight earnings arecredited with an equal sura. Freight earnings are alsodivided so as to show the amount credited and debited 150. ACCOUNTING OF FREIGHT REVENUE to each foreign and constituent line. Some lines stillhave a freight accounts ledger in which to post thelinal entries, but usually this extra book is dispensedvvitli. An additional group of clerks in the Auditor of FreightTraffics office is i-equired for statistical as distinct frompurely accounting Avork. On special statistical sheets or inl)ooks they compile the number of pounds moving east andwest, the total i)ounds moving one mile east and west, andtlie total revenue from traffic moving east ant! west. Onstill other statistical sheets they compute the tons, ton milesand revenues for each division of the Iailroad. And finallya compardtive statement of through and local traffic interms of tons, ton miles and revenues is prepared, andentered on appropriate sheets (Form 18). To satisfy thenerds of the State Railroad Connnissions, the statisticalforce also af)portions the eai-nings l)y states. The recpiire-ments as to statistical data are not identical on
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