- I Transportation—Rail Line
- II Transportation—Water Line
- III Incidental
- IV Joint Facility
The primary accounts under these general subdivisions are numbered as follows:
| Transportation—Rail Line | from #101 to #116 |
| Transportation—Water Line | from 121 to 128 |
| Incidental | from 131 to 143 |
| Joint Facility | from 151 to 152 |
Operating Expense Accounts are classified under the following general accounts:
| I | Maintenance of Way and Structures |
| II | Maintenance of Equipment |
| III | Traffic |
| IV | Transportation—Rail Line |
| V | Transportation—Water Line |
| VI | Miscellaneous Operations |
| VII | General |
| VIII | Transportation for Investment—Cr. |
The primary accounts under these are numbered from 201 to 462.
Another numerical method which can be used for general businesses and which corresponds somewhat to the above is arranged as follows:
- 100 to 700 Assets and Deferred Charges
- 800 to 1100 Capital Stock, Liabilities, Reserves, and Surplus
- 1500 to 2500 Profit and Loss Accounts
The even hundred accounts are the controlling accounts in the general ledger. The details are carried in subsidiary ledgers and are numbered consecutively from 101 to 199, etc.
This system also is not so elastic as one constructed on the theory of the Dewey decimal system, which may be expanded indefinitely without disarranging the system as a whole. First of all the general ledger accounts may be classified into nine fundamental groups as follows: