The Interstate Commerce Commission has been one of the most effective factors in the introduction of more scientific accounting methods in this country. This is not because of its legal status or of its legal powers, but because its rules are based on the collected experience of a large number of trained men working on similar problems under different and independent conditions. Perhaps no other accounts have had the advantage of such experienced consideration as those under the jurisdiction of the Commission and probably no other set of accounting rules has such force as those which it has laid down. The fixed practice of charging depreciation runs through the accounts of all its departments, and this practice based as it is on a fundamental principle, cannot fail to have a marked effect upon the accounting practice of the American business world.