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Canadian Pacific Railway Company : classification of revenue and outside operation accounts, operating,… Canadian Pacific Railway Company 1907

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Array       Canadian Pacific Railway Company.
OFFICE OF THE THIRD VICE-PRESIDENT.
Montreal, July 1st, 1907.
The following Classification of Revenue, Outside Operations,
Operating, Construction, Equipment and Hotel Expenditure Accounts
is issued for the information and guidance of those dealing with
the same.
No variation is. to be made therefrom except on the written
authority of the Third Vice-President, or the Auditor of Disbursements.
In case of doubt, or necessity for fuller information, reference
should be made to the Auditor of Disbursements.
I. G.  OGDEN,
THIRD VICE-PRESIDENT.  OPERATING   REVENUE   ACCOUNTS.
GENERAL ACCOUNTS.
Page
I. Revenue from Transportation  15
II. Revenue  from  Operations  Other THAtf Transportation  19.
PRIMARY ACCOUNTS.
I. Revenue from Transportation—
1. Freight Revenue  15
2. Passenger Revenue ,  15
3. Excess Baggage Revenue  16
4. Mail Revenue  16
5. Express Revenue  16
6. Milk Revenue (on Passenger Trains)  16
7. Other Passenger-Train Revenue  16
8. Switching Revenue *  16
9. Special Service Train Revenue  17
10. Miscellaneous Transportation Revenue  17
II. Revenue from Operations Other than Transportation—
11. Station and Train Privileges  19
12. Parcel-Room Receipts  19
13. Storage—Freight  19
14. Storage—Baggage  19
15. Car Service .*  19
16. Rents of Buildings and Other Property  19
17. Miscellaneous  20
OUTSIDE OPERATIONS.
Boat Lines  21
Commercial Telegraph Lines  21
Sleeping and Parlor Car Service «.. 22
Dining Car Service  22
Restaurant Service  22
Hotel Service  22
Grain Elevator Service  23 6
LIST OF ACCOUNTS—Continued.
OP-ERAT1NG EXPENSES.
.. .    GENERAL ACCOUNTS.
Page
I. Maintenance of Way and  Structures  25
II. Maintenance of Equipment  45
III. Traffic Expenses  63
IV. Transportation Expensfs  67
V. General Expenses  89
H«t' 'llBl' • ' "   W '   PRIMARY ACCOUNTS.
T  Maintenance of Way and Structures—
1. Superintendence  25
2. Ballast.  26
3. Ties  27
4. Rails  27
5. Other Track Material  27
6. Roadway and Track  28
7. Removal of Snow, Sand and Ice  30
-  8. Tunnels  30
lj|    9. Bridges, Trestles and Culverts  31
10. Over and Under Grade Crossings  32
11. Grade Crossings, Fences, Cattle Guards and Signs   32
12. Snow and Sand Fences and Snow Sheds  32
13. Signals and Interlocking Plants '.  33
14. Telegraph and Telephone Lines  34
15. Electric Power Transmission : '  34
16. Buildings, Fixtures and Grounds  35
17. Docks and Wharves  37
18. Roadway Tools and Supplies  38
19. Work Equipment—Repairs -. *  39
20. Work Equipment—Renewals  40
21. Work Equipment—Depreciation  41
22. Injuries to Persons  41
23. Stationery and Printing  41
24. Insurance  42
25. Other Expenses  43
26. Maintaining Joint Tracks, Yards, and other Facilities.-—Dr  43
27. Maintaining Joint Tracks, Yards, and other Facilities.—Cr  43 LIST OF  ACCOUNTS—Continued.
Operating Expenses—Continued.
II. Maintenance of Equipment— Page
28. Superintendence ■  45
29. Steam Locomotives—Repairs  46
30. Steam Locomotives—Renewals  47
31. Steam Locomotives—Depreciation  47
32. Electric Locomotives—Repairs .,  48
33. Electric Locomotives—Renewals  48
34. Electric Locomotives—Depreciation  48
35. Passenger-Train Cars—Repairs  48
36. Passenger-Train Cars—Renewals  50
37. Passenger-Train Cars—Depreciation  50
38. Freight-Train Cars—Repairs  50
39. Freight-Train Cars—Renewals  52
40. Freight-Train Cars—Depreciation  52
41. Electric Equipment of Cars—Repairs  52
42. Electric Equipment of Cars—Renewals •.. 53
43. Electric Equipment of Cars—Depreciation  53
44. Floating Equipment—Repairs  53
45. Floating Equipment—Renewals  54
46. Floating Equipment—Depreciation  55
47. Shop Machinery and Tools  55
48. Power Plant Equipment  55
49. Injuries to Persons  56
50. Stationery and Printing ,  57
51. Insurance  57
52. Other Expenses  58
53. Maintaining Joint Equipment at Terminals—Dr  60
54. Equipment Borrowed—Dr  61
55 Maintaining Joint Equipment at Terminals—Cr.  61
56. Equipment Loaned—Cr  61
III. Traffic Expenses —
57. Superintendence  63
58. Outside Agencies  63
59. Advertising  64
60. Traffic Associations  64
61. Fast Freight Lines  64
62. Industrial and Immigration Bureaus  64
63. Stationery and Printing  65
64. Insurance  66
65. Other Expenses  66 8
LIST OF ACCOUNTS—Continued.
Operating Expenses—Continued.
IV. Transportation]Expenses— Page
66. Superintendence  67
67. Dispatching Trains  68
68. Station Employees     68
69. Weighing and Car Service Associations  69
70. Stock Yards and Grain]jElevators     69
71. Coal and Ore Docks  69
72. Station Supplies and Expenses     69
73. Yardmasters and their Clerks  71
74. Yard Conductors and Brakemen  71
75. Yard Switch and Signal Tenders  71
76. Yard Supplies and Expenses  71
77. Yard Enginemen  72
78. Enginehouse Expenses—Yard  72
79. Fuel and Yard Locomotives 73
80. Water for Yard Locomotives  73
81. Lubricants for YardLocomotives  74
82. Other Supplies for Yard Locomotives  74
83. Operating Joint Yards and Terminals—Dr  74
84. Operating Joint Yards and Terminals—Cr  75
85. Motormen  75
86. Road Enginemen.  75
87. Enginehouse Expenses—Road     75
88. Fuel for Road Locomotives     76
89. Water for Road Locomotives  76
90. Lubricant for Road Locomotives  77
91. Other Supplies for Road Locomotives  77
92. Operating Power Plants  78
93. Purchased Power  78
94. Road Trainmen  78
95. Train Supplies and Expenses  79
96. Interlockers, Block and other Signals—Operation  81
97. Crossing Flagmen and Gatemen  81
98. Drawbridge—Operation  81
99. Clearing Wrecks 1  81
100. Telegraph and Telephone—Operation  82
101. Operating Floating Equipment  83
102. Stationery and Printing  85
103. Insurance ;  86
104. Other Expenses  86
105. Loss and Damage—Freight  86 LIST OF ACCOUNTS—Co atinued.
9
Operating Expenses—Continued.
Page
106. Loss and Damage—Baggage     86
107. Damage to Property  87
108. Damage to Stock on Right of Way  87
109. Injuries to Persons  88
110. Operating Joint Tracks—Dr  88
111. Operating Joint Tracks—Cr  88
V. General Expenses—
112. Salaries and Expenses of General Officers  89
113. Salaries and Expenses of Clerks and Attendants  89
114. General Office Supplies and Expenses  90
115. Law Expenses  90
116. Insurance  91
117. Pensions  91
118. Stationery and Printing  91
119. Other Expenses  92
120. General Administration Joint Tracks, Yards, and Terminals—Di. .. 92
121. General Administration Joint Tracks, Yards, and Terminals—Cr. ... 93 10
LIST OF ACCOUNTS—Continued.
CONSTRUCTION AND EQUIPMENT EXPENDITURES.
GENERAL ACCOUNTS.
Page
I. Road  95
II. Equipment  109
III. General Expenditures  113
PRIMARY ACCOUNTS.
I. Road—
1. Engineering  95
2. Right of Way and Station Grounds.. ■  95
3. Real Estate .§  96
4. Grading  96
5. Tunnels  97
6. Bridges, Trestles, and Culverts  97
7. Ties  97
8. Rails  98
9. Frogs and Switches  98
10. Track Fastenings and Other Material  98
11. Ballast  99
12. Track Laying and Surfacing  99
13. Roadway Tools  99
14. Fencing Right of Way  100
15. Crossings and Signs  100
16. Interlocking and other Signal Apparatus  100
17. Telegraph and Telephone Lines  100
18. Station Buildings and Fixtures  101
19. General Office Buildings and Fixtures.  101
20. Shops, Enginehouses, and Turntables  101
21. Shop Machinery and Tools  102
22. Water Stations  102
23. Fuel Stations  103
24. Grain Elevators  103
25. Storage Warehouses  103
26. Dock and Wharf Property  103
27. Electric-Light Plants  104
28. Electric-Power Plants  104
29. Electric-Power Transmission  104
30. Gas-producing Plants  105
31. Miscellaneous Structures  105 LIST OF ACCOUNTS—Continued.
11
Construction and Equipment Expenditures—Continued.
Page
32. Transportation of Men and Material  105
33. Rent of Equipment  106
34. Repairs of Equipment  106
35. Earnings and Operating Expenses during Construction  106
36. Cost of road purchased  106
II. Equipment—
37. Steam Locomotives  • •  109
38. Electric Locomotives  109
39. Passenger Train Cars  109
40. Freight Train Cars  109
41. Work Equipment  110
42 Jl Floating Equipment  Ill
III. General Expenditures—
43. Law Expenses  113
44. Stationery and Printing  113
45. Insurance  113
46. Taxes  114
47. Interest and Commissions  114
48. Other Expenditures  114 12
LIST OF ACCOUNTS—Continued.
HOTEL EXPENSES
Page
Provisions  115
Wines, Liquors and Cigars  115
Manager and Clerks  115
Petty Office Expenses   . 1  115
Stationery and Printing  115
Steward's Department  115
Housekeeper's Department  116
Laundry  116
Porters, Bell-Boys, etc  116
Heating  116
Lighting  116
Kitchen Fuel  116
Bar  117
Barbers  117
Furniture, Renewals and Additions  117
Repairs of Buildings  117
Orchestra  117
Billiards :....... 117
Advertising  117
Insurance  117
Uniforms  117
Taxes  118
Water  118
Other Expenses  118 LOCOMOTIVE MILES, CAR MILES, TRAIN MILES,
Page
I. Classification of Locomotive-Miles  119
Freight Locomotive-Miles  119
Mixed Locomotive-Miles  120
Passenger Locomotive-Miles  120
Special Locomotive-Miles  121
Switching Locomotive-Miles  122
Non-Revenue Service Locomotive-Miles   122
Rules for computing Locomotive-Miles  123
II. Classification of Gar-Miles  125
Freight Car-Miles  125
Passenger Car-Miles  125
Special Car-Miles  126
Non-Revenue Service Car-Miles  127
III. Classification of Train-Miles  129
Freight Train-Miles  129
Mixed Train-Miles  129
Passenger Train-Miles  129
Special Train-Miles  130
Non-Revenue Service Train-Miles  130
Rules for computing Train-Miles  130  CLASSIFICATION OF OPERATING REVENUES,
I.    REVENUE FROM TRANSPORTATION.
1. Freight Revenue.
This account includes amounts earned for the transportation
of freight
To this account should be credited proportion of receipts for
freight transportation; also overcollections made in excess of
proper rates, such overcollections to be held subject to claim.
To this account should be charged overcharges paid resulting
from the use of erroneous rates, weights, or classification;
amounts paid for switching charges absorbed; authorized
allowances and localized freight arbitraries; also amounts paid
for switching or to transfer companies for completing a haul or
effecting store-door deliveries, when the cost of such service is
included in the rate charged; uncollected earnings on freight
destroyed in transit and on short and lost freight; also uncollectible undercharges determined after deliver}^ has been made.
2. Passenger Revenue.
This account includes amounts earned for the transportation
of passengers.
To this account should be credited proportion of receipts
from t>he sale of tickets (including tickets for corpses) and the
collection of cash fares; also overcollections made in excess of
determined rates, such overcollections to be held subject to
claim. The account should be charged with amounts paid for
fares refunded; tickets redeemed; also amounts paid for transferring passengers and baggage between stations or depots,
except in cases where the transfer of both passengers and baggage is provided in the division of the through rate 16
OPERATING REVENUES—Continued.
Excess Baggage Revenue.
This account includes amounts earned for the transportation
of baggage in excess of free authorized allowances; also packages, articles, dogs, etc., usually transported in baggage cars,
for which a charge is made. To this account should be charged
all baggage refunds.
Mail  Revenue.
This account includes amounts earned for the transportation
of mails and for the use of railway post-office cars, special
facilities, and bonuses for special mail transportation. To
this account should be charged fines and penalties imposed by
the Government when not collected from agents or employees.
Express Revenue.
This account includes amounts earned for transportation
and for facilities on trains and at stations incident to the transportation of express matter, not including the separate rents
of offices at stations. (See account No. 16, "Rents of Buildings
and Other Property, m
Milk Revenue (on  Passenger Trains).
This account includes amounts earned for the transportation
of milk and cream on passenger trains. To this account should
be charged refunds and overcharges on milk and cream so
carried.
Other Passenger-Train Revenue.
To this account should be credited all amounts earned incident to the operation of passenger trains not otherwise provided for.
Switching   Revenue.
This account includes amounts earned for switching service
performed on the basis of tariffs. To it should be charged all
overcharges on such switching. 10.
Special Service Train Revenue.
This account includes amounts earned for running chartered
trains, either on a basis of a rate per mile or a lump sum for the
train; for handling circus or theatrical company trains under
contract when specific amounts are charged for transportation
between designated stations; for running chartered trains for
the government carrying troops, munitions of war, camp outfits, etc. To this account should be charged refunds and
overcollections on such business.
Miscellaneous Transportation Revenue.
To this account should be credited all amounts earned from
transportation not otherwise provided for. 20
OPERATING REVENUES—Continued.
yards, fuel yards, repair shops, section and other houses, etc.,
when such property is used in connection with operations and
the expense of maintaining and operating it can not be separated from the expense of that portion used by the Company.
17.   Miscellaneous.
This account includes revenues from operation not otherwise
provided for; also collections from individuals and companies
for the privilege of handling freight and passengers over wharves
and docks; amounts received from others for mooring and
anchoring boats at such wharves and docks, and for water furnished them, when the water plant is operated by the company;
receipts from coal and ore docks, stock yards, and grain elevators when not treated as "Outside Operations;" amounts
received as trackage for detouring trains; collections for the use
of bridges by pedestrians, street-car lines, vehicles, etc., when
the expense of maintaining and operating such property can
not be separated from the expense of that portion used by the
Company.
Note.—When a bridge of this company is used by another company and
such use is paid for either on the basis of a flat rent or a charge per train mile, or
a toll per passenger, per ton, or per car, the revenue therefrom should be
credited to appropriate accounts. CLASSIFICATION OF OUTSIDE OPERATIONS.
1.   Boat Lines.
This account covers operations of steamboats owned, leased,
or operated and employed in transporting persons and property.
REVENUE:—Proceeds of the transportation of persons an-4
property over steamboat lines, whether derived from direct
charges or allowances in through rates; excess baggage, mail
and express, staterooms, meals, storage, wharfage, insurance,
charters, miscellaneous earnings, and rents.
EXPENSE:—Cost of operating and maintaining the property
employed in the service described under the heading; supervision, insurance, rents, taxes, etc. In case a land structure be
used both as a rail and water terminal, the maintenance of any
portion thereof not used exclusively for the purposes of boat
lines is to be omitted from this account.
Note A.—This account does not cover "Car Ferries."
Note B.—Special instructions  issued in   reference  to  the sub-accounts
necessary.
2.   Commercial Telegraph Lines.
This account covers the operations of telegraph lines doing
commercial business.
REVENUE:—Proceeds of tolls on telegrams and money transfers, and rents of leased wires.
EXPENSE:—Cost of operating; maintaining line and instruments; supplies, commissions, supervision, insurance, rents,
taxes, etc., less credits for cost of telegraph service furnished
the Railway. 22
OUTSIDE OPERATIONS—Continued.
3. Sleeping and Parlor Car Service.
This account covers the operations of sleeping and parlor
cars owned, leased, or operated.
REVENUE:—Proceeds from passengers for berths, seats, and
any other facilities except transportation.
EXPENSE:—Cost of operating the special service denoted by
the heading, including labor and cost of laundry, linen, and
other supplies and maintaining interior equipment; supervision, insurance,   rents  and taxes.
Note.—No charges are to be made to this account for the cost of movement of sleeping and parlor cars, nor for the repair, replacement, etc.,
thereof.
4. Dining-Car Service.
This account covers the operations of dining and cafe cars,
owned, leased, or operated.
REVENUE:—Receipts for meals, wines, liquors, cigars, etc.,
and use of cars in special service.
EXPENSE:—Cost of operating the special service denoted by
the heading, including labor and cost of commissary and other
supplies and maintaining interior equipment; supervision, insurance, rents and taxes.
Note.—No charges are to be made to this account for the cost of movement of dining and cafe" cars, nor for the repair, replacement, etc., thereof.
5. Restaurant Service.
This account covers the operations of railway   restaurants.
REVENUE:—Receipts for meals, wines, liquors, cigars, etc.,
special privileges, and miscellaneous earnings.
EXPENSE:—Cost of operating, including labor and commissary and other supplies; maintaining restaurants, fixtures,
and furniture, supervision, heat, light, water, insurance, rents,
taxes, etc.
6. Hotel Service.
This account covers the operations of this Company's hotels.
REVENUE:—Receipts for rent of rooms and for meals,
wines, liquors, cigars, etc., special privileges, and miscellaneous
earnings. OUTSIDE OPERATIONS—Continued.
23
EXPENSE:—Cost of operating, including commissary and
other supplies; maintaining buildings, grounds, fixtures, and
furniture; supervision, heat, light, water, insurance, rents, taxes,
etc., as per detailed classification issued.
Grain-Elevator Service.
This account covers the operations of railway grain elevators,
for the service of which special charges are made or allowances
included in through rates.
REVENUE:—Additional charges or allowances made in
through rates for elevator service, and proceeds of elevation
of grain not delivered for transportation; charges for loading,
unloading, leveling, etc., grain from, into, and upon barges,
etc., sales of sweepings, over grain, etc.
EXPENSE:—Cost of operating and maintaining the property
employed in elevating grain; supervision, insurance, rents, taxes,
etc., less cost of grain elevator service furnished the Railway by
the operating property in question, and not covered by the
definition of " Outside Operations ".  CLASSIFICATION  OF OPERATING EXPENSES.
I.   MAINTENANCE OF WAY AND STRUCTURES.
1.   Superintendence.
This account includes:
Pay of officers.—Pay of vice-president or assistant when
directly in charge of maintenance of way and structures, chief
engineer, assistant chief engineer, chief engineer maintenance
of way, engineer maintenance of way, assistant engineer maintenance of way, engineer of bridges and buildings, principal
assistant engineer, engineer right of way, architect, division
engineer, assistant engineer, assistant division engineer, road-
master, assistant roadmaster, master carpenter, assistant master carpenter, supervisor, assistant supervisor, fire and sanitary inspector, and other officials engaged in the maintenance-
of-way-and-structures department.
Pay of clerks and attendants.—Pay of chief and other
clerks, draftsmen, rodmen, transitmen, and chainmen, and
attendants in offices and on special cars of officers whose pay
is charged to this account.
Office and other expenses.—Rent and cost of repairing
rented offices, rent and cost of telephone service, telegraph
messages, heat, light, ice, water, furniture, and supplies for
offices of officers whose pay is charged to this account; incidental office and traveling expenses of such officers and their
clerks; cost of provisions for and expenses of special cars
when used by them, and cost of running special trains for
officials mentioned; premiums on fidelity bonds of such ofiicers
and their assistants; expenses of photographing buildings
and structures. 26
MAINTENANCE OF WAY AND STRUCTURES—Continued.
Cost of drafting and engineering instruments and expenses
of repairing same and cost of supplies (except stationery and
printing) used by officers and employees whose pay is charged
to this account.
The following is a list of the more important articles chargeable to this account:
Atlases,
Barometers,
Books, scientific and reference,
Boxes for blueprints,
Boxes for drawing instruments,
Cameras, and supplies
for,
Chains,
Compasses,
Curves,
Directories,
Drawing boards,
Drawing instruments,
Field Glasses,
Keel,
Level rods,
Levels,
Magnets,
Magnifiers,
Oilstones,
Pantographs,
Parallel rulers,
Periodicals,
Plane tables,
Planimeters,
Plummets,
Protractors,
Ranging poles,
Reading glasses,
Rods,
Scales,
Section liners,
Sextants,
Slide rules,
Stakes,
Straightedges,
Tacks for drawing
boards,
Tally registers,
Tapelines,
Telescopes,
Thermometers,
Tin boxes for tracings
and prints,
Transits,
Traverse tables,
Triangles,
Tripods,
Teesquares,
Verniers.
Note A.—When employees enumerated above are engaged in work not
chargeable to "Maintenance of Way and Structures," their pay and expenses
should be charged to the specific work on which engaged.
Note B.—When ofiicers and others above enumerated have supervision
over other departments also, their salaries and expenses should be apportioned
equally between the departments over which they have jurisdiction.
Ballast.
This account includes all expenses incident to the purchase and production of ballast, as follows: Purchase price of
gravel, stone, slag, cinders, sand, and other material used for
ballast, including freight charges/ if any, and cost of first
unloading; payments for gravel and quarry rights and privileges; expenses of sinking test holes; expenses of locomotives
and work trains while engaged in delivering ballast at points
where used.
Note A.—The cost of loading cinders at ash pits should be charged to
account "Enginehouse Expenses—Yard" or account "Enginehouse Expenses
—Road."
Note B.—The cost offlabor putting ballast into track should be charged
to account "Roadway and^Track." MAINTENANCE OF WAY AND STRUCTURES—Continued.
27
3. Ties.
This account includes cost (including inspection) of cross,
switch, and bridge ties, head blocks and railway crossing timbers (plain or treated) for main and repair tracks, sidings,
and spurs; in tunnels, stations, shop and other yards; on
piers, wharves, track scales, inclines, bridges, trestles, and
culverts; to coal chutes, coal pockets, and fuel and water stations
(except on inclines to and in fuel stations; on tracks in ballast
pits, enginehouses, shops, and storehouses, and on transfer tables
and turntables).
Note A.—The cost of labor unloading, distributing, and putting ties in
track and the expenses of trains distributing ties should be charged to account
"Roadway and Track."
4. Rails.
This account includes cost (including inspection) of rails for
main and repair tracks, sidings, and spurs; in tunnels, stations.
shop and other yards;  on piers, wharves, track scales, inclines,
bridges, trestles, and culverts;   in tracks to coal chutes, coal
pockets, and fuel and water stations (except on inclines to and in
fuel stations, on tracks in ballast pits, enginehouses, shops, and
storehouses, and on transfer tables, turntables, and car floats),
less the value of old rails taken up.
Note A.—The cost of labor unloading, distributing, and laying rails in
track, and the expenses of trains picking up and loading rails taken out of
track should be charged to account "Roadway and Track."
5. Other Track Material.
This account includes cost of all track material not chargeable
to ballast, ties, and raU3; also expenses of repairing track appliances.
The following is a list of the more important articles chargeable
to this account: gft
Anticreepers,
.Angle bars,
Connecting rods,
Derails,
Frog and guard rail
blocking,
Frogs,
Guard-rails (except on
bridges and trestles),
Guard-rail clamps,
Guard-rail fasteners,
Main rods,
Nut locks,
Nuts,
Offset bars,
Rail braces,
Rail chairs,
Rail joints,
Splice bars,
Stands, switch,
Step chairs,
Switch chairs,
Switch lamps,
Switch locks and keys,
Switch points,
Switches,
Switch-stand bolts,
Targets, switch,
Tie plates,
Tie plugs,
Tie rods,
Track bolts,
Switch-crossings, rigid       Track shims,
or slip, Track spikes. 28
MAINTEN.ANCE OF WAY AND STRUCTURES—Continued.
Roadway and Track.
This account includes:
Applying ballast.—Pay of employees engaged in preparing
roadbed for the reception of ballast; also pay of employees engaged in applying ballast after it has been prepared and unloaded.
Applying ties.—Pay of employees engaged in unloading,
distributing, and renewing cross,"switeh, and bridge ties, head
blocks and railway crossing timbers, respacing ties, and burning
old ties.
Applying rails.—Pay of employees engaged in unloading, distributing, cutting, slotting, drilling, and laying rails, adzing for
new rails, gathering and loading old rails, and adjusting expansion and contraction.
Applying other track material.—Pay of employees engaged in applying rail braces, angle bars, rail joints, track bolts
and spikes, nut locks, anticreepers, switches, switch stands, frogs,
crossing frogs, tie plates, tie plugs, and other miscellaneous track
material not specified above.
Track maintenance.—Pay of employees engaged in aline-
ing, surfacing and gauging tracks, placing and removing track
shims and tightening bolts and spikes in tracks. When a track
is taken up, the labor expended therefor should be charged to
this account, whether another track is laid to replace it or not.
Care of roadbed.—Expenses of constructing and cleaning tile
and open ditches; cost and expenses of placing and cleaning
sewer pipes for drains (cost of sewer pipes laid under tracks should
be charged to account "Bridges, Trestles, and Culverts"); cost
of material used and labor expended in sloping cuts, blasting
rock, widening roadbeds, cuts, fills, and embankments, filling
borrow pits, removing slides, dangerous rocks, and other similar
obstructions; expenses of operating steam shovels, scrapers,
and ditchers while engaged in such work; also expenses of keeping tracks clear and repairing the subgrade of tracks in cases of
freshets or washouts and cost of boarding employees so engaged.
Cost of labor building temporary tracks around slides and washouts and removing such tracks; cost of replacing rails, ties, and
ballast and^repairing other damages caused by washouts to tracks MAINTENANCE OF WAY AND STRUCTURES—Continued.
29
proper or to roadbed; cost of cutting, handling, and placing
sod; also landscape gardening and beautifying along roadway
(except when chargeable to account )'Buildings, Fixtures, and
Grounds").
General cleaning.—Pay of employees engaged in mowing
right of way and burning grass and weeds; cost of operating
weed burners, removing brush, grass, and drift frdm right of
way, and removing cinders dumped by passing trains, plowing
fire guards, removing weeds from and dressing ballast, cutting
sod lines, removing dirt from track yards, cleaning streets used
as roadways, and loading and handling track scrap.
Patrolling and watching.—Pay of track walkers, track
watchmen, patrolmen, employees while extinguishing fires on
right of way and adjacent property, and watchmen at bad spots
in tracks, slides, and dangerous places. (For pay of bridge
watchmen see account " Bridges, Trestles, and Culverts," for
pay of street crossing watchmen see account "Crossing Flagmen
and Gatemen," and for pay of tunnel watchmen see account
"Tunnels"). -1 |§
Changing alignment and grades.—The proportion chargeable to operating expenses of cost of material used and labor
expended in changing the^alignment and reducing grades.
Bank protection.—Cost of material used and labor expended in protecting banks by retaining walls, riprap, piling,
piers, dikes, or other means, and in constructing breakwaters
and revetments, and diverting the channels of streams to prevent cutting, washing, or sliding of embankments.
Filling.—Cost of material used and labor expended in filling bridges, trestles, culverts, and cattle pits.
Other expenses.—Cost of material used and labor expended
in paving and improving streets used as roadway, and oiling
roadbed; payments of assessments for street repairs, sewers, or
other public improvements affecting roadway adjacent thereto,
not chargeable to account "Buildings, Fixtures, and Grounds;"
expenses incident to track inspection, premiums in connection
therewith, and any other roadway or track expenses not provided
for elsewhere. 30
MAINTENANCE OF WAY AND STRUCTURES—Continued.
Train service.—Pay of work-train enginemen, trainmen,
and enginehousemen; cost of fuel, stores, and other supplies
for work-train locomotives and cars; cost of oil and wicking
used in lanterns of work-train enginemen and trainmen, while
such employees and equipment are engaged in work pertaining
to roadway and track.
Removal of Snow, Sand, and Ice.
This account includes the cost of removing snow, sand, and
ice from tracks; pay of work-train enginemen, trainmen, and
enginehousemen; cost of fuel, stores, and other supplies for
work-train locomotives and cars; cost of oil and wicking used
in lanterns of work-train enginemen and trainmen while such
employees and equipment are engaged in clearing tracks and
hauling snow; wages paid men employed in shoveling snow and
picking ice on tracks, and tools specially furnished them for this
purpose, and their meals; fuel and stores used by rotary and
other snowplows and other snow and ice clearing appliances and
wages of men employed in operating them; cost of repairing snow
plows (other than snowplow cars which are covered by account
"Work Equipment—Repairs") and flangers, and the cost of
putting them on and removing them from locomotives and cars,
and cost of slatting pilots. Wages paid engineers, firemen, and
trainmen held in readiness to go out with snowplows; payments
for use of land on which to place snow fences, and for salt for
keeping switches free from ice and snow. Cost of distributing
and setting up portable snow fences and gathering them up
and loading, hauling, and piling them along the road. (For repairs, see account "Snow and Sand Fences and Snow Sheds").
Tunnels.
This account includes cost of repairing tunnels, including
the cost of timber and other material, false work, and special
tools; pay of tunnel watchmen and cost of supplies used by them;
repainting and whitewashing; oil and wicks, and repairs of lamps,
lanterns, and electric light fixtures used in lighting. This account does not include renewals or repairs to roadway or tracks
through tunnels. MAINTENANCE OF WAY AND STRUCTURES—Continued.
31
9.   Bridges, Trestles, and Culverts.
This account includes cost of material used (less salvage)
and labor expended in repairing and renewing bridges, trestles,
culverts (both substructure and superstructure), piers, abutments, masonry, and drainpipes, including repairs made necessary by washouts; retaining walls, riprapping, and dikes
necessary to protect or strengthen bridges and culverts against
ice, water, or drift; guards on bridges, framing ties for bridges;
bridge signs or number boards; expenses of operating and rent
of pile drivers and other equipment engaged in repairing and renewing bridges and culverts; cost of cleaning channels under
bridges and cleaning culverts; gravel decking for protection
against fire, and altering and bracing bridges and trestles during
progress of filling.
Cost of removing old bridges in connection with construction
of new bridges, and constructing and removing temporary or
false work used in repairing and renewing bridges and culverts.
Pay of bridge foremen, and bridge watchmen, except at drawbridges, and cost of all supplies used by them, such as brooms, lanterns, oil, oil cans, pails, rowboats, tallow, waste, and water barrels, and fuel for heating bridge watchhouses; also repairs to and
renewals of stationary engines at drawbridges.
Pay of bridge inspectors and expenses incident to bridge inspection.
Pay of work-train enginemen, trainmen, and enginehousemen, and of employees engaged in operating pile drivers; cost
of fuel, stores, and other supplies for work-train locomotives and
cars and of oil and wicking used in lanterns of work-train engine-
men and trainmen while such employees and equipment are
engaged on work pertaining to bridges and culverts.
■ Note A.—Any structure carrying the tracks over other tracks, a stream,
highway, or canal should be considered a bridge or a culvert. The cost of
maintaining structures carrying other tracks, canals, highways, etc., over
the Company's tracks should be charged to account "Over and Under Grade
Crossings."
Note B.—Insurance recovered on bridges, trestles, and culverts should be
credited to this account. 32
MAINTENANCE OF WAY AND STRUCTURES—Continued.
10. Over and under Grade Crossings.
This account includes cost of material used (less salvage) and
labor expended in repairing and renewing overhead bridges and
viaducts of all kinds (except station overhead footbridges not
public highways), log chutes and rollways erected over the tracks,
and roadways of under-grade crossings, foot or wagon (except
subways not public highways); cost of drainage and excavations
for undergrade crossings; expenses of opening public roads for
purposes of eliminating grade crossings.
11. Grade Crossings,  Fences, Cattle Guards,  and
Signs.
This account includes:
Highway grade crossings.—Cost of material used (less
salvage) and labor expended in repairing and renewing street
and road (including farm) crossings at grade, crossing drains,
crossing gates, crossing signal bells, and batteries with track
instruments and connections; and warning signals; cost of
water pipes, water and hose for sprinkling grade crossings; and
payments of assessments for street repairs or sewers at crossings.
(Street repairs or sewers within the limits of shop grounds or immediately adjacent to station buildings should be charged to account "Buildings, Fixtures, and Grounds").
Fences and cattle guards.—Cost of material used (less
salvage) and labor expended in repairing and renewing right-
of-way fences, cattle guards, wing fences, aprons, and hedges.
Signs.—Cost of yard-limit signs; subdivision boards; mile,
section, whistle, water station, water trough, slow, stop, and
boundary posts; overhead bridge and tunnel cautions; monument stones, and all other roadway signs.
Note.—The cost of station and telegraph signs, fences, and hedges around
building sites and shop grounds, and of paving sidewalks, streets, and driveways within the hmits of or immediately adjacent thereto, should be charged
to account "Buildings, Fixtures, and Grounds."
12. Snow and Sand Fences and Snowsheds.
This account includes all expenses of repairing, renewing,
and replacing permanent and portable snow and sand fences (except when the permanent fence takes the place of right-of-
way fence, in which case the expense should be charged to the
account "Grade Crossings, Fences, Cattle Guards, and Signs"),
snowsheds, including necessary rock filling, and cost of protecting
from fire; pay of snowshed watchmen and cost of supplies used
by them, cost of planting and caring for trees to protect track
from snow.
Note.—The cost of distributing and setting up portable snow fence panels,
and gathering, loading, hauling, unloading, and piling should be charged to
account "Removal of Snow, Sand, and Ice."
13.   Signals and Interlocking Plants.
This account includes:
Interlocking plants.—Cost of material used (less salvage)
and labor expended in repairing and renewing the buildings
and all appliances of interlocking plants, power interlocking
plants, and all machinery such as air compressors, levers, boilers,
dynamos, engines, and machinery and fixtures used in connection
therewith.
Signals.—Cost of material used (less salvage) and labor expended in repairing and renewing block, automatic, and semiautomatic signals.
Other Expenses.—Cost of material used (less salvage) and
labor expended in repairing and renewing home and distant
signals, signal posts, signal bridges, semaphores, train-order
signals or order boards, and flag-station signals, gates at crossings of other railways, and all other road or track signals not
provided for above, used in the government of the movement
of trains, including signal lamps and their connections. Pay
of signal engineers and supervisors of signals and their assistants, their office and traveling expenses; also pay of
mechanics and laborers and cost of special tools while engaged
in repairing and renewing interlocking plants and signals.
Note.—This account does not include the cost of maintaining and renewing track material proper required in connection with interlockers, such
as switches, special track fastenings, split rails, frogs, etc., which cost
should be charged to account "Other Track Material." 34
MAINTENANCE OF WAY AND STRUCTURES—Continued.
15.
Telegraph and Telephone Lines.
This account includes:
Telegraph.—Cost of material used (less salvage) and labor
expended in repairing and renewing telegraph lines; also cost of
conduits, poles, cross-arms, wire, insulators, cables, cable boxes,
instruments, battery jars, switchboards, and all other appurtenances forming a part of the plant. Pay of chief line repairmen,
linemen, and other employees, and cost of special tools used
by them; also pay, office and traveling expenses of superintendent and assistant superintendent of telegraph, their clerks
and attendants.
Telephone.—All expenses similar to the above, incurred
in connection with telephone lines, and telephone boxes on
telegraph and telephone poles.
Pay of work-train enginemen, trainmen, and enginehousemen, and other employees, cost of fuel, stores, and other supplies for work-train locomotives and cars and of oil and wicking used in lanterns of work-train enginemen and trainmen,
while such employees and equipment are engaged on work pertaining to telegraph and telephone lines.
Electric Power Transmission.
This account includes cost of material used (less salvage)
and labor expended in repairing and renewing all appliances
for transmitting power from power houses and substations to
the place where it is to be applied; covers span, guard, feed,
and overhead trolley wires, poles, cross-arms, brackets, insulators and connections, third rail, including braces, supports,
and devices for insulating, covering, or protecting; bonding
rails, including connecting plugs, insulating mats, plugs, or
other devices; switch boards, switches, cut-outs, transformers,
etc. (except at power and substations); pay of electricians,
mechanics, and other employees engaged in repairing and renewing electric power transmission lines; also pay of work-train
motormen, enginemen, trainmen, and enginehousemen and
other employees, and cost of fuel, electric current, stores, and
other supplies for work-train locomotives and cars, and of oil
and wicking used in lanterns of work-train enginemen and trainmen while such employees and equipment are engaged on work
pertaining to electric power transmission lines. 16.   Buildings, Fixtures, and Grounds.
This account includes all expenses incident to repairing and
renewing buildings used in operations (not otherwise provided
for herein) and maintaining driveways and grounds connected
therewith, as follows:
Buildings.—Cost of material used (less salvage) and labor
expended in repairing and renewing buildings and platforms;
also station subways and station overhead footbridges not
public highways and stairways for approaches to stations; and
in painting, glazing, graining, varnishing, papering, calcimining,
and decorating buildings; signs on buildings; building permits ;
cost of land for buildings when chargeable to expenses; removing
old structures, and removing snow from roofs of buildings.
The following is a list of the more important structures classified as buildings:
Air-compressing houses, Grain elevators,
Baggage rooms, Grain warehouses,
Bins for material, Greenhouses,
Boarding houses, Hand-car houses,
Breakwaters for protec- Hay houses,
tion of buildings,
Buildings and rooms for
trainmen,
Buildings on piers,
Carpenter shops,
Car sheds,
Coal chutes,
Coal chute, enginehouse, Mail cranes,
Coal chute, inclines (in- Milk stands,
eluding tracks ^hereon), Offices,
Hose houses,
Houses for oil and lanterns used by trainmen,
Ice houses,
Laboratories,
Lumber sheds,
Coal hoists,
Coaling platforms,
Dry houses,
Dwellings,
Eating houses,
Elevators,
Enginehouses,
Express buildings,
Fire-engine houses,
Foundries,
Offices, general,
Oil houses,
Outhouses,
Planing mills,
Platforms, passenger,
Platforms, freight,
Power houses,
Power houses for electric
traction lines,
Pump houses,
Fuel houses or stations,   Reading rooms,
Gas-compressing houses, Repair shops,
General offices, Rooms for Y. M. C. A.
Grain cribs, Roundhouses,
Sand houses,
Scrap bins,
Section houses, dwelling,
Shops, blacksmith,
Shops, car,
Shops, machine,
Stables,
Station platforms,
Station signs,
Station subways,
Station stairways,
Stations, freight,
Stations, passenger,
Stock pens,
Storehouses,
Switch-tender houses,
Tanks, gas,
Tanks, oil,
Tanks, water,
Telegraph offices,
Test rooms,
Tool houses,
Track scales,
Transfer houses,
Waiting rooms,
Warehouses,
Wash rooms,
Watchhouses,
Water stations.
Fixtures.—Cost of fixtures (less salvage), such as bunks,
counters, file cases, ice chests, railings, shelving, washbowls,
water coolers, etc., when immovable and built in as a part of
the structure; also cost of repairing and renewing such fixtures. 36
MAINTENANCE OF WAY AND STRUCTURES—Continued.
Machinery.—Cost of material used (less salvage) and labor
expended in repairing and renewing machinery and structures
(except tools and machinery chargeable to accounts "Signals
and Interlocking Plants," "Shop Machinery and Tools," and
"Power Plant Equipment") used in connection with buildings, such as air compressors, armatures, and fields, ash buckets,
ash hoists, belting, boilers, chutes, cisterns, coal buckets, coal
buggies, coal pockets, cranes, derricks, dump cars for fuel
plants, dynamos and parts, fire engines, fire extinguishers,
fire hose, gas pumps, hoists, hose carts, hose reels, hydrants,
hydraulic rams, pipe lines, pumps, sand driers, scales for
weighing fuel, screens, shafting, standpipes, stationary engines,
steam pipes, switchboards and parts (except telegraph and telephone), tipples, track tanks, trestles, water troughs, windmills,
and wood racks.
Other expenses.—Cost of material used (less salvage) in
repairing and renewing transfer tables and turntables, including tracks thereon, cinder pits, drop pits, tracksin enginehouses,
shops, and storehouses and on inclines of fuel stations, framework
for shafting, foundations for machinery, and stationary scales of
all kinds, including foundations, platforms, supports for dead rails,
beams, weights, and all fixtures and appurtenances; also the cost
of draining scale pits and testing and inspecting scales; expense
of protecting pipes, and of drilling, testing, and prospecting for
water supply, and payments for permanent water rights.
Cost of material used (less salvage) and labor expended in repairing and renewing stationary fixtures used in connection with
heating and lighting buildings; such as arc lamps, chandeliers,
electric-light fixtures, electric-light wiring, electroliers, furnaces,
gas burners, box lamps at stations, lamps when permanently
attached to buildings, pipes, radiators, and registers.
Cost of repairing and renewing stationary fixtures used for
supplying buildings with water, or for draining; water pipes,
water-closets, and washstands; freight and passenger elevators;
piping, hydrants, and other permanent fixtures for cleaning,
heating and lighting cars; ore and coal conveyors; cleaning
sewers, framing cross-ties for water troughs, protection against MAINTENANCE OF WAY AND STRUCTURES—Continued.
37
fire, such as water mains and fire plugs; also protecting buildings
and grounds against floods and washouts by means of walls and
embankments.
Grounds.—Cost of material used (less salvage) and labor
expended in repairing and renewing fences, hedges, walls, sidewalks, and streets within the limits of shop grounds, or immediately adjacent to buildings, not provided for elsewhere; fences
between tracks at stations; and driveways and alleys used for
receipt or delivery of passengers or freight at stations or in yards;
dams, ponds, reservoirs, and wells. Payments of assessments
for street repairs, sewers, or other public improvements affecting
building sites and shop grounds. Cost of laying out, cleaning
(except ordinary cleaning performed by station cleaners),grading,
draining, mowing, and beautifying shop and station grounds, and
landscape gardening (including cost of plants at such grounds);
also cost of trees and shrubs, and of maintaining and operating
nurseries. Pay of subdivision foremen, work-train enginemen,
trainmen, and enginehousemen, and of employees engaged in
operating steam shovels, scrapers, pile drivers, and ditchers;
cost of fuel, stores, and other supplies for work-train locomotives
and cars, and oil and wicking used in lanterns of work-train enginemen and trainmen, while such employees and equipment
are engaged on work pertaining to buildings and grounds.
Note A.—Insurance recovered on buildings, fixtures, and grounds should
be credited to this account.
Note B.—This account should not include costs of repairing and renewing
buildings, fixtures, and grounds, the operations of which are included in
"Outside Operations."
17.   Docks and Wharves.
This account includes cost of material used (less salvage)
and labor expended in repairing and renewing docks, wharves,
piers, and other landings, ferry slips, transfer bridges, pontoons,
slips, bulkheads, jetties, and inclines thereto, including filling,
strengthening, bracing, and painting; expenses of operating pile
drivers, tugs, barges, and floats, while engaged on such work.
Cost of dredging about docks, piers, bulkheads, and ferry
slips, or for approaches to such properties, and removing material
dredged out; expenses of operating dredges, mud scows, barges, 38
MAINTENaANCE OF WAY AND STRUCTURES—Continued.
and floats, and pay of crews, divers, and pilots while engaged on
such work; cost of crib work, racks, or caissons constructed for preserving the depth of water secured by dredging; cutting ice around docks and wharves to prevent damage;
guard and other piling and protection from damage by drift or ice:
also pay of supervisors of .docks and wharves.
Pay of work-train enginemen, trainmen, and enginehousemen, and of employees engaged in operating pile drivers, dredges,
and tug-boats; cost of fuel, stores, and other supplies for work-
train locomotives arid cars, and of oil and wicking used in lanterns
of work-train enginemen and trainmen, while such employees and
equipment are engaged on work pertaining to docks and wharves.
Note A.—Cost of maintenance of tracks and buildings on docks and
wharves should be charged to other appropriate accounts herein provided.
Note B.—This account should not include costs of repairing and renewing
docks and wharves the operations of which are included in "Outside Operations."
18. Roadway Tools and Supplies.
This account includes cost of roadway tools when chargeable to expenses (except tools otherwise provided for) and
cost of all material used (less salvage), and labor expended
in repairing and renewing all tools, implements, flags, and
lanterns used in repairing roadway, tracks, interlocking plants
and signals, electric traction lines, fences, road crossings, signs,
telegraph lines, bridges, culverts, buildings, and other structures.
Cost of oil, waste, or like material used on hand cars and hand
trucks, oil and wicking used in lanterns of track walkers, track
watchmen, or patrolmen; ice and oatmeal for drinking wTater
of track repair men; and heating and lighting subdivision tool
houses.
The following is a list of the more important roadway tools
chargeable to this account:
Adzes,
Anvils,
Augers,
Axes,
Ballast forks,
Bars, claw,
Bars, crow,
Bars, lining,
Bars, pinch,
Bars, raising,
Bars, tamping,
Braces and bits,
Brooms,
Brush hooks,
Cables,
Cable stretchers,
Cans, oil,
Cans, water,
Cant hooks,
Cars, hand,
Cars, lever,
Cars, motor inspection,
Cars, push,
Chains,
Chisels, track,
Curbing hooks,
Dippers, MAINTENANCE OF WAY AND STRUCTURES—Continued.
39
Drawing knives,
Drill bits,
Drills,
Engines, hoisting,
Flags, signal,
Furnaces, portable,
Grindstones,
Hammers, napping,
Hammers, paving,
Hammers, spiking,
Handles, adze,
Handles, axe,
Handles, hatchet,
Handles, maul,
Handles, pick,
Hatchets,
Hoes,
Hydraulic outfits,
Jack levers,
Jacks, hydraulic,
Jacks, ratchet,
Jacks, screw,
Kegs, water,
Lanterns and fixtures,
Lawn mowers,
Levels,
Lines for ditching,
Lines, tape,
Nippers,
Oilstones,
Padlocks,
Pails, water,
Paint brushes,
Picks, clay,
Picks, tamping,
Pike poles,
Pike drivers, not on cars,
Plows,
Post-hole diggers,
Post-hole tampers,
Punches,
Rail benders,
Rail tongs,
Rail unloaders,
Rakes,
Ratchet drills,
Rock crushers,
Rope,
Saws, crosscut,
Saws, hand,
Scrap boxes,
Scythes,
Shovels,
Shovels, coal,
Shovels, railroad,
Sickles,
Signal lanterns,
Sledges,
Spades,
Spike mauls,
Spike pullers,
Spot boards,
Squares,
Straightening machines,
Stone drills,
Switch ropes (when used
in repairing roadway),
Tapelines,
Thermometers for laying
rail,
Timber trucks,
Tongs,
Tool boxes,
Torches,
Track gages,
Track jacks,
Track levels,
Velocipedes,
Vises,
Weed spuds,
Wheelbarrows,
Whetstones,
Wood chisels,
Wood mallets,
Wrenches, monkey,
Wrenches, track.
19. Work Equipment—Repairs.
This account includes cost of material used (less salvage)
and labor expended in repairing, painting, and lettering work
or service equipment of all classes (see "Note A" under this
account), furniture for cabin or caboose cars, and fixtures
for all work or service cars, including cost of renewing same;
such as bunks, coal boxes, coal hods, curtains, cushions, lamp
fixtures, links and pins, screens, stoves, and fixtures; also
cost of repairing commercial cars and locomotives when assigned to and in maintenance-of-way service; changes made in
such cars to fit them for work service, and refitting them for
commercial service; cost of repairing floating equipment used
in maintenance or construction of the Company's property, such
as floating pile drivers, dredges, scows, etc.; cost of supervision,
cutting up condemned work cars, and repairing cars of foreign lines damaged on the line while in work service;  material used by car inspectors and car repair men while 40
MAINTENANCE OF WAY AND STRUCTURES—Continued.
engaged in inspecting and making light repairs; small hand
tools used exclusively in inspecting and repairing work equipment; expenses of fitting cars with devices for special maintenance-of-way work; traveling expenses of employees whose
pay is chargeable to this account; payments of royalties or for
patent rights on brakes, brake fixtures, and other appliances used
on work or service equipment; and payment for cars of foreign
lines destroyed on the line while in work service; also
proportion of shop expenses as provided in Note following account
"Other Expenses" under head of "Maintenance of Equipment."
The value of old material released during repairs, insurance recovered, and repayments from other roads should be
credited  to  this  account.
Note A.—The following equipment is classified as work equipment:
Ballast,
Outfit,
Steam shovels,
Ballast, unloader cars,
Painters,
Steam wrecking der
Boarding,
Pile drivers,
ricks,
Bridge,
Rail saw,
Supply,
Camp,
Scale test,
Sweeper,
Cinder,
Snow dozer,
Tool,
Derrick,
Snow drags,
Tool and block,
Ditching,
Snow plows
(not
attached
Water,
Dump,
to locomotives,
but
Weed burner,
Grading,
moved by them
),
Wrecking.
Gravel,
Sprinkling,
Note B.—The word "repairs" as here used includes all repairs to or renewals of parts of work equipment commonly known as running repairs;
also repairs or renewals of the more important or vital parts of work equipment, the necessity for which is caused by breakage or failure while in service;
also the repairs to work equipment damaged through accident or otherwise necessary to restore it to service; and also renewals of important or vital
parts made necessary by reason of age or wear and tear from use.
Note C.—The cost of repairing work equipment of foreign lines waybilled
as freight, damaged in transit should be charged to account "Loss and Damage
—Freight," and damage to work equipment of foreign fines having trackage
rights damaged in collision or wrecks should be charged to account "Damage
to Property."
20. Work Equipment—Renewals.
This account includes the original cost (estimated, if not
known), record value, or purchase price of all work equipment
condemned, destroyed, or sold, less:
(a) Amount previously charged for depreciation up to date
of retirement; MAINTENANCE OF WAY AND STRUCTURES—Continued.
41
(b) Scrap value of salvage or the amount received from sale
of work equipment retired.
Note.—The term "record value" should not be interpreted to mean the
value of equipment as it stands in the capital account, unless that account
represents the original value of the equipment on hand.
21. Work Equipment—Depreciation.
This account includes a monthly charge of one-twelfth (^)
of per cent per annum of the original cost (estimated, if
not known), record value, or purchase price of work equipment, to provide a fund for replacement when retired.
22. Injuries to Persons.
This account includes all expenses incident to injuries to
persons when caused directly in connection with maintenance
of way and structures; proportion of salaries and expenses of
physicians and surgeons, expenses of undertakers, nursing and
hospital attendance, medical and surgical supplies, artificial
limbs, funeral expenses, railway and carriage fares for conveying
injured persons and attendants; also proportion of pay and
expenses of claim adjusters and their clerks, and pay and expenses of employees and others called in consultation in relation to the adjustment of claims coming under this head.
Note A.—Witness fees and other expenses in connection with the conduct
of suits should be charged to account "Law Expenses," but the amount of
final judgments, including plaintiff's court costs, should be charged to this
account.
Note B.—When contributions are made to hospitals, the total thereof
should be distributed to the several "Injuries to Persons" accounts as follows:
25 per cent to "Maintenance of Way and Structures," 25 per cent to "Maintenance of Equipment," and 50 per cent to "Transportation Expenses."
Note C.—The pay and expenses of claim adjusters, clerks, chief surgeons,
and others whose pay can not be actually allocated to any case should be
divided equally between personal injury and other claims, over which they
have jurisdiction.
23. Stationery and Printing.
This account includes the cost of stationery, stationery supplies, printing, books, and blank forms used in connection with
"Maintenance of Way.and Structures."    (Dictionaries,  periodicals,   technical   books, etc., should be charged to account
"Superintendence)." 42
MAINTENANCE OF WAY AND STRUCTURES—Continued.
The following is a list of the more important items chargeable
to this account:
Adding Machines,
Addressographs and supplies,
Arm rests,
Binders,
Blank books,
Blank cards,
Blank forms,
Blank paper,
Blank tablets,
Blotters,
Blotting paper,
Blue print paper,
Books for field notes,
Bristol board,
Calculating machines,
Calendars,
Galigraphs, •
Carbon paper,
Cardboard,
Cards,
Circulars,
Computing tables,
Copy (impression) books,
Copying brushes,
Copying presses,
Crayons,
Cross-section books,
Cross-section paper,
Cyclostyles,
Dating stamps and ribbons,
Drawing paper,
Duplicators,
Electric pens,
Envelopes,
Erasers, rubber and steel,
Eyelets,
Eyelet punches,
Forms,
Glass pens,
Hektographs,
Indexes,
Ink, for writing and
drawing,
Inkstands,
Invoice books,
Legal-cap paper,
Letter paper,
Manifold paper,
Manifold pens,
Mimeographs,
Mucilage,
Mucilage brushes,
Neostyles,
Note paper,
Notices,
Numbering stamps,
Oil paper,
Orders,
Paper,
Paper baskets,
Paper clips,
Paper cutters,
Paper fasteners,
Paper files,
Paper weights,
Papyrographs,
Parchment paper,
Pencils for writing and
drawing,
Pencil sharpeners,
Pens, for writing and
drawing,
Penholders,
Penracks,
Pins,
Postage,
Printed cards,
Printed tablets,
Profile books, and paper,
Punches (not conductors
or baggagemen's),
Rubber bands,
Rubber stamps,
Rulers,
Ruling pens,
Scrapbooks,
Sealing wax,
Seals,
Shears,
Shipping tags,
Shorthand notebooks,
Sponges,
Sponge cups,
Stamps, impression,
Stylographs,
Tablets,
Tape,
Telegraph blanks,
Tissue (impression) paper,
Tracing cloth,
Tracing paper,
Twine,
Typewriters and ribbons,
Wastebaskets,
Water colors,
Water holders,
'Wage tables,
Wrapping paper,
Wringers for copying
presses.
24. Insurance.
This account includes all premiums made or paid to insurance
fund and premiums paid to insurance companies for insuring
buildings and other structures, work equipment of all classes,
other propety, and persons against loss, damage, or injury by fire,
accident, or other causes when such loss, damage, or injury
would otherwise be chargeable to "Maintenance of Way and
Structures." MAINTENANCE OF WAY AND STRUCTURES—Continued.
43
25. Other Expenses.
This account includes all expenses in connection with maintenance of way and structures not properly chargeable to other
"Maintenance of Way and Structures" accounts.
26. Maintaining Joint   Tracks, Yards,   and   other
Facilities—Dr.
This account includes proportion of costs incurred to maintain
joint tracks, yards, terminals, and other facilities maintained
by other companies.
Note.—The purpose of this account is to show the amounts accruing
against a carrier for its proportion of the expense of maintaining joint
tracks, yards, and other way and structure facilities maintained by other
companies, but in the joint use of which a carrier participates. The bill
rendered by any creditor against a debtor for the latter's proportion of expense of operation of joint facilities should show the distribution of the
total charge among the general accounts as made by the creditor, and such
distribution should be adhered to by the debtor.
27. Maintaining"  Joint   Tracks,  Yards, and   other
Facilities.—Cr.
This account includes the proportion of costs to maintain
joint tracks, yards, terminals, and other facilities maintained
chargeable to other companies.
Note.—The purpose of this account is to show the amounts accruing
in'favor of a carrier against other companies for their proportion of the
expense of maintaining joint tracks, yards, and other way and structure
facilities maintained by a carrier, but in the joint use of which other
companies participate. The bill rendered by any creditor against a
debtor for the latter's proportion of expense of operation of joint facilities
should show the distribution of the total charge among the general accounts
as made by the creditor, and such distribution should be adhered to by
the debtor.  II.    MAINTENANCE OF EQUIPMENT,
28.   Superintendence.
This account includes:
Pay of officers.—Pay of vice-president or assistant when
directly in charge of equipment, general superintendent of
motive power, assistant to general superintendent of motive
power, mechanical superintendent, superintendent of motive
power, mechanical engineer, assistant mechanical engineer,
chief chemist, engineer of tests, assistant engineer, supervisor
of car department, electrical engineer, assistant electrical engineer, chemist, assistant chemist, master car builder, master
mechanic, general foreman, chief car inspector, traveling
boiler inspector, general car inspector, and other officials engaged in the maintenance-of-equipment department.
Pay of clerks and attendants.—Pay of chief motive power
clerk, chief and other clerks, motive power clerks and their
assistants, shop clerks, draftsmen, and attendants in offices
and on special cars of officers whose pay is charged to this
account.
Office and other expenses.—Rent and cost of repairing
rented offices, rent and cost of telephone service, telegraph
messages, heat, light, ice, water, furniture, and supplies for
offices of officers whose pay is charged to this account; incidental office and traveling expenses of such officers and their
clerks; cost of provisions for and expenses of special cars when
used by them; and cost of running special trains for officials
mentioned; premiums on fidelity bonds, and dues of such
officers and their assistants for membership in master mechanics'
and master car builder's associations.
Cost of drafting and engineering instruments and expenses
of repairing them; also cost of supplies (except stationery and
printing) used by officers and employees whose pay is charged
to this account, such as atlases, barometers, books, scientific 46
MAINTENANCE OF EQUIPMENT—Continued.
and reference, boxes for blue prints, boxes for drawing instruments, cameras and ♦supplies therefor, compasses, surveys,
directories, drawing boards, drawing instruments, field glasses,
magnifiers, oil stones, pantographs, parallel rulers, periodicals,
plane tables, planimeters, reading glasses, scales, slide rules,
straightedges, tacks for drawing boards, tapelines, tee squares,
telescopes, thermometers, tin boxes for tracings and prints,
triangles, tripods, and verniers.
Note A.—When employees enumerated above are engaged on construction or other work not chargeable to "Maintenance of Equipment," their pay
and expenses should be charged to the specific work on which engaged.
Note B.—When officers and others above enumerated have supervision
over other departments also, their salaries and expenses should be apportioned
equally between the departments over which they have jurisdiction.
29.   Steam Locomotives—Repairs.
This account includes cost of material used (less salvage)
and labor expended in repairing steam locomotives and tenders,
and fixtures thereof (except as otherwise provided for); such
as air signal equipment, including hose, armrests, awnings, brake
fixtures, cab and steam-gage lamps, cab cushions, clocks, coal
boards, fire extinguishers permanently attached to locomotives,
gongs, head lamps, pneumatic sanding equipment, seat boxes,
speed recorders, steam and other power brakes, steam-heat appliances, including hose and all other appliances of like nature,
storm doors, tool boxes; also cost of supervision; pay of locomotive inspectors engaged in inspecting all parts of locomotives and tenders (except pay of smokestack and ash-pan
inspectors, which should be charged to account "Enginehouse
Expenses—Yard" or "Enginehouse Expenses—Road"), pay
of employees engaged in sponging tender, driving and truck boxes
of locomotives undergoing repairs in shops (but pay of employees similarly engaged on locomotives not undergoing repairs
in shops should be charged to account "Enginehouse Expenses—
Yard" or "Enginehouse Expenses—Road") and cost of cutting
up condemned locomotives and tenders; small hand tools used
exclusively in locomotive repairs; special service, such as
bringing locomotives to shops or watching them while on the way
to shops for repairs, and trying locomotives after having been MAINTENANCE OF EQUIPMENT—Continued.
47
repaired; traveling expenses of employees whose pay is chargeable to this account; and payments of royalties, or for patent
rights on brakes, brake fixtures, and other appliances used on
locomotives; also proportion of shop expenses as provided in Note
following account "Other Expenses."
The value of old material released during repairs and insurance recovered should be credited to this account.
Note A.—The word "repairs" as here used includes all repairs on or
renewals of parts of locomotives and tenders commonly known as steam-locomotive fixtures or attachments, and classified as running or roundhouse repairs;
also repairs to or renewals of the more important or vital parts of locomotives
and tenders, the necessity for which is caused by breakage, failure, or accident
while in service; also the repairs to a steam locomotive or tender damaged
through accident or otherwise, necessary to restore it to service; and also
renewals of important or vital parts made necessary by reason of age or wear
and tear from use.
Note B.—The cost of repairing steam locomotives and tenders of foreign
lines waybilled as freight, damaged in transit, should be charged to account
"Loss and Damage—Freight," and the cost of repairing steam locomotives
of foreign lines having trackage rights over a carrier's line damaged in collision
or wreck for which a carrier is liable should be charged to account "Damage
to Property."
30.   Steam Locomotives—Renewals.
This account includes the original cost (estimated, if not
known), record value, or purchase price of all steam locomotives
condemned, destroyed, or sold, less:
(a) Amount previously charged for depreciation up to date
of retirement;
(b) Scrap value of salvage or the amount received from sale
of steam locomotives retired.
Note A.—Steam locomotives permanently retired from service, but held,
pending disposition, should be written out of service through this account, and
carried in an appropriate material account at a nominal valuation, or at actual
scrap value, if determinable.
Note B.—The term "record value" should not be interpreted to mean the
value of equipment as it stands in the capital account, unless that account
represents the original value of the equipment on hand.
31.   Steam Locomotives—Depreciation.
This account includes a monthly charge of one-twelfth
(A) °f Per cen^ Per annum of the original cost (estimated, if not
known), record value, or purchase price of steam locomotives,
to provide a fund for replacement when retired. 48
MAINTENANCE OF EQUIPMENT—Continued.
32. Electric Locomotives—Repairs.
This account includes all costs analogous to those set forth
under the account "Steam Locomotives—Repairs."
Note A.—The word " repairs " as here used includes all repairs to or
renewals of parts of electric locomotives commonly known as fixtures or attachments, and classified as running or roundhouse repairs; also repairs to or
renewals of the more important or vital parts of electric locomotives, the
necessity for which is caused by breakage, failure, or accident while in service;
also repairs to an electric locomotive, damaged through accident or otherwise,
necessary to restore it to service; and also renewals of important or vital parts
made necessary by reason of age-or wear and tear from use.
Note B.—The cost of repairing electric locomotives of foreign lines way-
billed as freight, damaged in transit, should be charged to account "Loss and
Damage—Freight," and the cost of repairing electric locomotives of foreign
lines having trackage rights over a carrier's line damaged in collision or wreck
for which a carrier is liable should be charged to account "Damage to Property."
33. Electric Locomotives—Renewals.
This account includes the original cost (estimated, if not
known), record value, or purchase price of all electric locomotives condemned, destroyed, or sold, less:
(a) Amount previously charged for depreciation up to date
of retirement;
(b) Scrap value of salvage or the amount received from sale
of electric locomotives retired.
Note A.—Electric locomotives permanently retired from service, but held,
pending disposition, should be written out of service through this account, and
carried in an appropriate material account at a nominal valuation, or at actual
scrap value, if determinable.
Note B.—The term "record value" should not be interpreted to mean
the value of equipment as it stands in the capital account, unless that account
represents the original value of the equipment on hand.
34. Electric Locomotives—Depreciation.
This account includes a monthly charge of one-twelfth (^)
of per cent per annum of the original cost (estimated, if not
known), record value, or purchase price of electric locomotives
to provide a fund for replacement when retired.
35. Passenger-Train Cars—Repairs.
This account includes cost of material used (less salvage)
and labor expended in repairing, painting, varnishing, finishing, and lettering railway passenger-train cars of all classes (see "Note A" under this account), and cost of repairing and
renewing furniture and fixtures thereof, such as brake gear,
carpets, cases, chairs, coal boxes, coat hooks, curtains, cushions,
electric bells, ice boxes, ice tanks, lamp canopies, lamps (except
signal or train), linoleum, mail catchers, mats, matting, pigeonholes, racks, ranges, rugs, signal and bell cord hangers, speed
recorders, stoves, tiles, water tanks; cost of material used and
labor expended in cleaning or scrubbing preparatory to painting; scraping and burning off old paint; reupholstering seats
and chairs; rewiring, repairing, and renewing curtains and fixtures; cost of electric-lighting fixtures permanently attached
to cars; gas tanks, gas gauges, and gas, oil, and carburetor
lamps; piping and other permanent fixtures used in gas lighting; all appliances used in carburetor lighting permanently
attached to and forming part of a car; steam pipes, radiators,
and other permanent appliances for heating cars, including
steam-heat hose; also cost of supervision; pay of car inspectors while engaged, in inspecting passenger-train cars, and cost
of cutting up such cars when condemned; also repairs made to
passenger-train cars of foreign lines in service of a carrier for
which it is responsible. Cost of testing air brakes; material
used by car inspectors and car repair men while engaged in inspecting and making light repairs to cars at stations, yards,
and elsewhere. Cost of small hand tools used exclusively in
inspecting and repairing passenger-train cars; traveling expenses of employees whose pay is chargeable to this account,
and payment of royalties, or for patent rights on brakes, brake
fixtures, and other appliances used on passenger-train cars; payments to foreign lines for passenger-train cars belonging to such
lines destroyed on the line while in service; also proportion of
shop expenses as provided in Note following account "Other
Expenses."
The value of old material released during repairs, insurance
recovered, and repayments from other roads, should be credited to this account.
The cost of repairing special features of passenger-train cars,
the operations of which are treated as "Outside Operations,
should not be charged to this account.
)) 50
MAINTENANCE OF EQUIPMENT—Continued.
Note A.—The following cars are classified^ passenger-train cars:
37.
38.
Dining,
Emigrant,
Express,
Library,
Mail,
Milk,
Observation,
Ofiicers',
Parlor,
Parlor—baggage,
Passenger,
Passenger—baggage-
mail,
Pay,
Postal,
Refrigerator-
Sleeping,
Smoking,
Street,
Tourist,
-express,
Air-brake instruction,
Baggage,
Baggage—express,
Baggage—mail,
Buffet,
Business,
Cafe],
Chair,
Colonist,
Combination passenger
and baggage,
Note B.—The word "repairs" as here used includes all repairs to or renewals of parts of passenger-train cars, commonly known as fixtures or attachments and classified as running repairs; also repairs to or renewals of
the more important or vital parts of passenger-train cars, the necessity for
which is caused by breakage or failure while in service; also the repairs to
passenger-train cars, damaged through accident or otherwise, necessary to
restore them to service; and also renewals of important or vital parts made
necessary by reason of age or wear and tear from use.
Note C.—The cost of repairing passenger-train cars of foreign lines way-
billed as freight, damaged in transit, should be charged to account "Loss and
Damage—Freight," and the cost of repairing passenger-train cars of foreign
lines having trackage rights over a carrier's line damaged in collision or wreck
for which a carrier is liable should be charged to account "Damage to Property."
Passenger-Train Cars—Renewals.
This account includes the original cost (estimated, if not
known), record value, or the purchase price of all passenger-
train cars condemned, destroyed, or sold, less:
(a) Amount previously charged for depreciation up to date
of retirement;
(b) Scrap value of salvage or the amount received from sale of
passenger-train cars retired.
Passenger-Train Cars—Depreciation.
This account includes a monthly charge of one-twelfth (^)
of per cent per annum of-the original cost (estimated, if
not known), record value, or purchase price of passenger-train
cars, to provide a fund for replacement when retired.
Freight-Train Cars—Repairs.
This account includes cost of material used (less salvage)
and labor expended in repairing, painting, and lettering freight-
train cars of all classes (see "Note A" under this account), furniture for cabin or caboose cars, and fixtures for all freight-
train cars, including cost of renewing same; such as brake gear,
coal boxes, coal hods, curtains, cushions, deck lamps, flag and
torpedo boxes when attached to cars, ice boxes, lamp fixtures,
links and pins, racks, stoves and fixtures; also cost of fixed or
permanent grain doors and lumber for them; racks and ventilating systems for refrigerator cars, and material used and labor
expended in double-decking cars for live stock; also cost of
supervision; pay of car inspectors while engaged in inspecting
freight-train cars; and cost of cutting up such cars when condemned; also repairs, for which a carrier is liable, made to
freight-train cars of foreign lines in its service. Cost of testing air
brakes; material used by car inspectors and car repair men
while engaged in inspecting and making light repairs to cars at
stations, yards, and elsewhere. Small hand tools used exclusively in inspecting and repairing freight-train cars. Traveling expenses of employees whose pay isv chargeable to this
account; expenses of light-weighing freight-train cars; payments
of royalties, or for patent rights on brakes, brake fixtures, and
other appliances used on freight-train cars; payments for foreign freight-train cars destroyed on the line while in service, or
to foreign roads for repairs to freight-train cars; also proportion
of shop expenses as provided in Note following account "Other
Expenses." ^
The value of old material released during repairs, insurance
recovered, and repayments from other roads should be credited to this account.
Note A.—The following cars are classified as freight-train cars:
Beer,
Furniture,
Box,
Gondola,
Cabin,
Gondola—hopper,
Caboose,
Gondola—long,
Charcoal,
Gun trucks,
Coal,
Hay,
Coke,
Lime,
Dump (commercial,
Logging,
coal or
stone),
Oil tank,
Flat,
Ore,
Fruit,
Platform,
Poling,
Poultry,
Produce,
Rack,
Refrigerator,
Stock,
Tank  and water  (when
used    as    commercial
cars). 52
MAINTENANCE OF EQUIPMENT—Continued.
Note B.—The word "repairs" as here used includes all repairs to or renewals of parts of freight-train cars commonly known as running repairs;
also repairs to or renewals of the more important or vital parts of freight-train
cars, the necessity for which is caused by breakage or failure while in service;
also the repairs to freight-train cars damaged through accident or otherwise
necessary to restore them to service; and also renewals of important or vital
parts made necessary by reason of age or wear and tear from use.
Note C.—The cost of repairing freight-train cars of foreign lines way-
billed as freight, damaged in transit, should be charged to account "Loss and
Damage—Freight," and the cost of repairing freight-train cars of foreign lines
having trackage rights over a carrier's line damaged in collision or wi*eck for
which a carrier is liable should be charged to account "Damage to Property."
39. Freight-Train Cars—Renewals.
This account includes the original cost (estimated, if not
known), record value, or purchase price of all freight-train cars
condemned, destroyed, or sold, less:
(a) Amount previously charged for depreciation up to date
of retirement;
(b) Scrap value of salvage or the amount received from sale
of freight-train cars retired.
40. Freight-Train Cars—Depreciation.
This account includes a monthly charge of one-twelfth (^)
of per cent per annum of the original cost (estimated, if
not known), record value, or purchase price of freight-train
cars to provide a fund for replacement when retired.
41. Electric Equipment of Cars—Repairs.
This account includes cost of material used and labor expended in repairing and renewing motors affixed to cars, and
their connections, as distinguished from independent electric
locomotives used in connection with electric power for the
propulsion of trains or cars; dynamo covers, rheostats, reversing cut-out and main motor switches, power boxes, motor
boxes, power levers, trolley poles, trolleys, third-rail contact
appliances, wiring, inspecting, cables, lightning arrestors, pans,
brush holders, and motor pans.
Note, — The word "repairs" as here used includes all repairs to or renewals
of parts of electric equipment of cars commonly known as running repairs;
also repairs to or renewals of the more important or vital parts of electric
equipment of cars, the necessity for which is caused by breakage or failure
while in service; also the repairs to electric equipment of cars damaged
through accident or otherwise necessary to restore it to service; and also
renewals of important or vital parts made necessary by reason of age or wear
and tear from use. MAINTENANCE OF EQUIPMENT—Continued.
53
42. Electric Equipment of Cars—Renewals.
This account includes the original cost (estimated, if not
known), record value, or purchase price of all electric equipment of cars condemned, destroyed, or sold, less:
(a) Amount previously charged for depreciation up to date
of retirement;
(b) Scrap value of salvage or the amount received from
sale of electric equipment of cars.
43. Electric Equipment of Cars—Depreciation.
This account includes a monthly charge of one-twelfth (^)
of per cent per annum of the original cost (estimated, if not
known), record value, or purchase price of electric equipment
of cars to provide a fund for replacement when retired.
44. Floating Equipment—Repairs.
This account includes, when not chargeable to "Outside
Operations:"
Steamboats and tugboats.—Cost of material used and
labor expended in repairing steamships, steamboats, power
launches, steam lighters, ferry, transfer, tug, and all other
boats propelled by their own power (see "Note A" under this
account); also boilers, engines, masts, rigging, sails, wood
foundations, bearings for machinery, wheels, rudders, shafts,
steering gear, ventilators, electric plants, steam and hot-water
fixtures, and all other parts; furniture and fixtures of such
boats, including cost of renewing machinery, furniture, and
fixtures, such as anchors, axes, barometers, beds and bedding,
binnacle lamps, block and tackle, capstan bars, carpets, chairs,
charts, clocks, compasses, copying presses, counters, desks,
engine furnishings, fire buckets, fire extinguishers, flue cleaner, gang planks, hatchets, hooks, keys, lamps (when permanently attached - to boats), life-preservers, lines, linoleum,
logs and log lines, mats, matting, mattresses, oil cans, pianos
on passenger boats, pillows, pokers, racks, railings, rugs, safes,
scales, scrapers, settees, shovels, splice bars, spyglasses, stoves
and stove furniture, tables, ticket cases and fixtures, tool boxes, 54
MAINTENANCE OF EQUIPMENT—Continued.
45.
tools, wrenches; payments of royalties, or for patent rights on
improved machinery. Pay and expenses of shore engineers,
shore captains, and their assistants when engaged in supervising
the maintenance of floating equipment.
The value of old material released during repairs and
insurance recovered should be credited to this account.
Barges, car floats, and canal boats.—Cost of material
used and labor expended in repairing barges, canal boats,
car and other floats, dredges, lighters, and scows (see "Note
B" under this account); also hulls, decks, cabins, rigging,
and all other parts and furniture and fixtures of such boats,
including cost of renewing machinery, furniture, and fixtures,
such as those enumerated above.
The value of old material released during repairs and insurance
recovered should be credited to this account.
Note A.—The following floating equipment is classified as steamboats
and tugboats:
Ferryboats, Steamboats, Tug boats.
Power launches, Steamships,
Power lighters, Transfer boats,
Note B.—The following floating equipment is classified as barges, car
floats, and canal boats:
Barges, Car floats, Lighters,
Canal boats, Dredges, Scows.
Note C.—The word "repairs" as here used includes all repairs to or renewals of minor parts of floating equipment; also repairs to or renewals of
the more important or vital parts of floating equipment, the necessity for
which is caused by breakage, failure, or accident while in service; also the
repairs to floating equipment damaged through accident or otherwise, necessary to restore it to service; and also renewals of important or vital parts
made necessary by reason of age or wear and tear from use.
Floating Equipment—Renewals.
This account includes the original cost (estimated, if not
known), record value, or purchase price of all floating equipment condemned, destroyed, or sold, less:
(a) Amount previously charged for depreciation up to date
of retirement;
(b) Scrap value of salvage or the amount received from
sale of floating equipment retired.
The cost of renewing floating equipment, the operations of
which are treated as "Outside Operations," should not be
charged to this account. 46.
47.
48.
Floating Equipment—Depreciation.
This account includes a monthly charge of one-twelfth^)
of per cent per annum of the original cost (estimated, if
not known), record value, or purchase price of floating equipment, to provide a fund for replacement when retired.
The charge for depreciation on floating equipment, the
operations of which are treated as "Outside Operations" should
not be charged to this account.    J|§
Shop Machinery and Tools.
This account includes:
Repairs.—Cost of material used, and labor expended in repairing tools and machinery in enginehouses and at locomotive and car shops and foundries, including stationary engines
and boilers for furnishing power; scaffolds, shafting, belting
and other appliances for running machinery, cranes, hoists
(power and hand), drop tables, jacks, and other appliances
used in connection therewith; also in repairing furnaces,
forges, hydraulic and other portable jacks, portable scales,
and sewing machines used in shops. Cost of repairing heating boilers should be charged to account "Buildings, Fixtures,
and Grounds."
Renewals.—Cost of new tools and machinery (less salvage), used in enginehouses and at locomotive and car shops
and foundries, including stationary engines and boilers, for
furnishing power; scaffolds, shafting, belting, and other appliances for running machinery, cranes, hoists (power and
hand), drop tables, jacks and other appliances used in connection therewith; also furnaces, forges, hydraulic and other
portable jacks, portable scales and sewing machines used in
shops. Cost of renewing heating boilers should be charged
to account "Buildings, Fixtures, and Grounds.
u
Power Plant Equipment.
This account includes:
Steam and water plant.—Cost of materials used (less
salvage) and labor expended in repairing and renewing steam
and water plant equipment, including engines and engine parts, 56
MAINTENANCE]^ EQUIPMENT—Continued.
appliances, and fixtures; belts, belt tighteners and fixtures;
receivers, lubricators, and oiling devices; shafting, clutches,
cranes, hoists, ] and other engine-room appliances, boilers,
boiler fittings, and appliances, furnaces, economizers, stacks,
mechanical draft machinery, pumps, feed-water heaters, purifiers, tanks, condensors, coal and ash conveying machinery,
mechanical stokers, and other boiler-room appliances; piping
and steam fitting, including valves, separators, water and
sewer connections, and water meters.
Electric Plant. —Cost of materials used and labor expended
in repairing and renewing all electric equipment within the
power house (not including the method of transmission of
power beyond the power house), including generators and
generator parts, dynamos, switch boards, cables, and feeder
terminals, and wiring in connection therewith; storage batteries, transformers, boosters, rheostats, circuit breakers,
meters, and other electric equipment.
49.   Injuries to Persons.
This account includes all expenses incident to injuries
to persons when caused directly in connection with maintenance of equipment; proportion of salaries and expenses of
physicians and surgeons, expenses of undertakers, nursing and
hospital attendance, medical and surgical supplies, artificial
limbs, funeral expenses, railway and carriage fares for conveying injured persons and attendants; also proportion of pay
and expenses of claim adjusters and their clerks, and pay
and expenses of employees and others called in consultation
in relation to the adjustment of claims coming under this
head.
Note A.—Witness fees and other expenses in connection with the conduct
of suits should be charged to account "Law Expenses," but the amount of
final judgments, including plaintiff's court costs, should be charged to this
account.
Note B.—When contributions are made to hospitals, the total thereof
should be distributed to the several "Injuries to Persons" accounts as follows:
25 per cent to "Maintenance of Way and Structures," 25 per cent to "Maintenance of Equipment," and 50 per cent to "Transportation Expenses."
Note C.—The pay and expenses of claim adjusters, clerks, chief surgeons,
and others whose pay can not be actually allocated to any case should be
divided equally between personal injury and other claims over which they
have jurisdiction. ;fM MAINTENANCE OF EQUIPMENT—Gontinued.   '                      57
■
50.   Stationery and Printing.
This account includes the cost of all stationery,   stationery
supplies, printing, books, and blank forms used in connection
with  maintenance  of  equipment.     (Dictionaries,  periodicals,
technical books, etc., should be charged to account "Superin
tendence").
The following is a list of the more important items charge
able to this account:
Adding machines,               Glass pens,                        Pins,
Addressographs and sup- Hektographs,                    Postage,
plies,                                 Indexes,                            Printed cards,
Ann rests,                            Ink, for writing and         Printed tablets,
Binders,                                   drawing,                        Punches   (not   conduct-
Blank books,                       Ink stands,                           ors' or baggagemen's),
Blank cards,                        Invoice books,                  Rubber bands,
Blank forms,                       Legal-cap paper,              Rubber stamps,
Blank paper,                       Letter paper,                    Rulers,
Blank tablets,                     Manifold paper,                Ruling pens,
Bristol board,                      Manifold pens,                  Scrap books,
Blotters,                              Mimeographs,                  Sealing wax,
Blotting paper,                   Mucilage,                          Seals,
Blue print paper,                Mucilage brushes,             Shears,
Calculating machines,        Neostyles,                        Shipping tags,
Calendars,                            Note paper,                       Shorthand notebooks,
Caligraphs,                           Notices,                             Sponges,
Carbon paper,                     Numbering stamps,         Sponge cups,
Cardboard,                           Oil paper,                          Stamps, impression,
Cards,                                   Orders,                              Stylographs,
«R
Circulars,                             Paper,                                Tablets,
Computing tables,              Paper baskets,                  Tape,
Copy (impression) books, Paper clips,                      Telegraph blanks,
Copying brushes,                Paper cutters,                   Tissue (impression)
Copying presses,                 Paper fasteners,                   paper,
Crayons,                               Paper files,                        Tracing cloth,
Cyclostyles,                         Paper weights,                 Tracing paper,
Dating stamps and rib- Papyrographs,                  Twine,
bons,                                 Parchment paper,            Typewriters and ribbons,
Drawing paper,                   Pencils, for writing and Waste baskets,
Duplicators,                            drawing,                        Water colors,
Electric pens,                      Pencil sharpeners,            Water holders,
Envelopes,                           Pen holders,                      Wage tables,
Erasers, rubber and steel, Penracks,                         Wrapping paper,
Eyelets,                                Pens, for writing and     Wringers for copying
Eyelet punches,                     drawing,                           presses.
Forms,
1                      Isfe?
51.    Insurance.
This account includes all premiums paid to insurance com
•
panies for insuring all equipment and other property and persons 58
MAINTENANCE OF EQUIPMENT—Continued.
against loss, damage, or injury by fire, accident, or other causes,
when such loss, damage, or injury would otherwise be chargeable
to "Maintenance of Equipment."
52.   Other Expenses.
This account includes all expenses in connection with maintenance of equipment not properly chargeable to other "Maintenance of Equipment" accounts.
EXPLANATORY  NOTE—CLEARING   ACCOUNT   "SHOP
EXPENSES."
It is recognized that costs incident to maintenance of equipment other
than those enumerated herein not chargeable directly to any particular
account provided, will be incurred, such as heating, lighting, water, watchmen, and incidentals. To provide for the distribution of such costs to proper
expense accounts, a clearing account called "Shop Expenses" should be
opened, to which these items and other unassignable items of expense at
shops, enginehouses, repair tracks, and other places at which mechanical
work is done should be charged. Such shop expenses should be apportioned
among the various accounts affected on the basis of the amount of distributed
labor charged to those accounts. The basis of distribution should be the
relative proportion which the total amount of charges to "Shop Expenses"
bears to the total of the distributed labor.
The expenses above referred to are as follows:
Heating.—Cost of fuel, including freight charges and handling, if any,
used for heating shops and shop offices, repair tracks, and other places at
which mechanical work is done, watchmen's and gate keepers' boxes, and
inspectors' shanties.
Lighting.—Cost of electric current, gas, torches, lamp burners, lamp
chimneys, lamps when not permanently attached to buildings, oils, incandescent lamps and carbons, and other material used for lighting shops and shop
offices, repair tracks, and other places at which mechanical work is done; and
■ cost of material used and labor expended in operating electric light plants
and repairing electric hght lamps at shops.
Water—Cost of water used in shops and shop offices, repair tracks, and
other places at which mechanical work is done.
Watchmen.—Pay of watchmen, gate keepers, and policemen at shops,
repair tracks, and other places at which mechanical work is done.
Incidentals. Pay of employees while attending fires and fire drills;
cost of supplies for test rooms and laboratories incident to shop work, ice for
shops, watchmen's uniforms, clocks, and call boxes, removing snow and ice
from transfer tables and shop yards; traveling expenses not chargeable to
other accounts; cost of cleaning privy vaults; oil, grease, waste, and other
material used in lubricating shop machinery and tools; horses and horse keep,
and repairing wagons and harness used in connection with shops. Cost of
supplies and small hand tools used by mechanics on miscellaneous work and
soon worn out, and pay of employees while making, repairing, or having
charge of same; pay of shop foremen, assistant foremen, clerks, timekeepers,
and shop accountants, stationary engineers and firemen, sweepers, cleaners,
roustabouts, and other unskilled laborers employed in general work
in and about shops and shop grounds; cost of fuel for forges, fuel, stores, and
supplies; and other undistributed shop expenses; all expenses of switching MAINTENANCE OF EQUIPMENT—Gontinued.
59
locomotives, including wages, repairs, fuel, and supplies when exclusively
assigned to switching service at shops. (When switching at shops is performed by locomotives in regular switching service, all expenses of such
switching should be charged to appropriate "Maintenance" and "Transportation" accounts.)
Note.—When shops, shop offices, repair tracks, and other places at
which mechanical work is done, are supplied with heat from boilers used for
running machinery, or with heat or light from plants used for heating,
lighting, or other purposes, a proportion of the cost of such heat or light should
be charged to this account on the basis of the service performed.
The following is a list of the more important supplies and small
tools used in shop work:
Acid,
Adze handles,
Adzes,
Ammonia,
Auger bits,
Auger handles,
Augers,
Axe handles,
Axes,
Basins,
Bath brick,
Battery brushes,
Beeswax,
Bell cord,
Bits,
Bluestone,
Bone, granulated,
Borax,
Bottles,
Braces,
Brooms,
Brushes, dust,
Brushes, oil,
Brushes, paint,
Brushes, scrub,
Brushes, sweeping,
Brushes, varnish,
Brushes, wall,
Brushes, whitewash,
Brushes, window,
Buckets,
Carpenter tools furnished
apprentices,
Casehardening,
Cement, (belt),
Chalk,
Chalk lines,
Chamois skins,
Charcoal,
Clamps, hand,
Coal-pick handles,
Coal picks,
Compound   for   B. S.
hammers,
Compound for welding,
Corks,
Cosmics   (to    prevent
rust),
Crayon,
Cushion beaters,
Ditching lines,
Drinking cups,
Drinking glasses,
Dustpans,
Emery,
Emery boxes,
Emery, cloth,
Emery paper,
Faucets,
File brushes,
File cards,
File handles,
Files,
Fire hooks  (stationary
boilers),
Fire shovels (stationary
boilers),
Flags,
Fork handles,
Forks,
Forks, coke,
Flannel, canton,
Funnels,
Gimlets,
Glue,
Gluepots,
Glycerine,
Graphite,
Grinding compound,
Ground glass,
Hack-saw blades,
Hammers,
Hammers, babbitt,
Hand leathers,
Handles,
Hatchets,
Hoes,
Hydraulic-jack  compound,
Keel,
Lampblack,
Lead,
Lead, red,
Lye,
Mallets,
Marking brushes,
Marking pots,
Measures, liquid,
Metallic tapes,
Mineral paste,
Mops,
Mop handles,
Muslin,
Oil cans,
Oilstones,
Padlocks,
Paint pots,
Picks,
Pipe-joint grease,
Pliers,
Plumbago,
Polish,
Polish, stove,
Potash,
Prisms,
Rail Cutters,
Rakes,
Rasps,
Ratchet braces,
Resin,
Rope,
Rules,
Sal ammoniac, 60
MAINTENANCE OF EQUIPMENT—Continued.
53.
Solder,
Soldering fluid,
Spelter solder,
Spigots (oil barrels),
Spirit levels,
Spirit-level vials,
Sponges,
Sprinkling cans,
Squares,
Squirts (lubricating),
Stencil brushes,
Tacks,
Tapelines,
Tin cups,
Tool steel, for smallhand
tools,
NOTE—CLEARING
Tripoli,
Trucks,
Twine,
Wash basins,
Wheelbarrows,
Whetstones,
White lead,
Whiting,
Window cloths,
Wire,
Wire brushes,
Wrenches, all kinds,
Zinc cakes,
Zincs.
ACCOUNT "STORE
Sandpaper,
Sand soap,
Saw blades,
Saws, hand,
Scoops,
Screwdrivers,
Screwdrivers, ratchet.
Screws,
Shellac,
Shovels,
Slates,
Slate pencils,
Sledges,
Soap,
Soda,
EXPLANATORY
EXPENSES."
Where the words "Cost of Material" appear herein it is understood that they
cover not only the cost of the material, but foreign roads.' freight charges and
the cost of inspection. Credit should be given for the value of the material
removed, if any.
Store expenses.—A memorandum account called "Store Expenses"
should be opened, to which should be charged the cost of purchasing,
handling, storing material in and distributing it from the company's storehouses, including the pay of officers and employees in the purchasing and
store departments, and their traveling, office and other expenses. The total
amount charged to this account, representing the "Storehouse Expenses,"
should be apportioned on the value of the material issued from the store
department, and the amount representing the "Purchasing Department" expenses should be apportioned on the value of the material issued which was
purchased by that department.
To avoid monthly fluctuations in the percentage of store expenses to the
value of material purchased or issued, it will be permitted to make a monthly
apportionment on the basis of a fixed percentage for the fiscal year, provided
the "Store Expenses" account is adjusted and closed out at the end of that
year.
When a number of men are employed in the purchasing or inspecting of a
single class of material, such as ties, rails, etc., their pay and expenses
should be added to the cost of that material and not included in this "Store
Expenses" account.
Maintaining Joint Equipment at Terminals—
Dr. mm 1
This account includes proportion of costs to maintain equipment used for the operation of joint terminals maintained by
other companies.
Note.—The purpose of this account is to show the amounts accruing for
proportion of the expense of maintaining joint equipment at terminals maintained by other companies but in the joint use of which this Company
participates. The bill rendered by any creditor against a debtor for the
latter's proportion of expense of operation of joint facilities should show the
distribution of the total charge among the general accounts as made by the
creditor, and such distribution should be adhered to by the debtor. 54. Equipment Borrowed—Dr.
This account includes a portion of the gross rental accruing
upon equipment of other companies used for the conduct of
business, to cover a proper depreciation on such equipment
while so used, in addition to repairs and renewals actually made.
Note.—In case of freight-train cars borrowed, 12 cents per car per day,
while such cars are on the lines of a carrier, should be charged to this account.
The charge to this account for equipment other than freight-train cars should
be determined by special agreement between the carriers, companies, or individuals interested. The amounts debited to this account should invariably
equal the amounts credited to the clearing account "Hire of Equipment."
55. Maintaining Joint Equipment at Terminals—
Cr. , fi
This account includes the proportion of costs to maintain
equipment * used for the operation of joint terminals maintained chargeable to other companies.
Note.—The purpose of this account is to show the amounts accruing in
favor of a carrier against other companies for their proportion of the expense
of maintaining joint equipment at terminals maintained by a carrier, but in
the joint use of which other companies participate. The bill rendered by any
creditor against a debtor for the latter's proportion of expense of operation
of joint facilities should show the distribution of the total charge among the
general accounts as made by the creditor, and such distribution should be
adhered to by the debtor.
56.   Equipment Loaned—Cr.
This account includes a portion of the gross rental received
from other carriers, companies, or individuals for the use of its
equipment while in use by other carriers, companies, or individuals (car service excepted), to cover that portion of depreciation charged to operating expenses during the period covered by
this Company's equipment while in use by other companies.
Note.—In the case of freight-train cars loaned, 12 cents per car per day
while such cars are on the lines of other companies should be credited
to this account. The credit to this account for equipment other than freight
train cars should be upon the basis of days such equipment is in use by other
companies at the same average rate of depreciation upon which charges are
made to "Depreciation" in operating expense accounts. The amounts credited
to this account should invariably equal the amounts charged to thejilearing
account "Hire of Equipment."  IH.    TRAFFIC EXPENSES.
57. Superintendence.
This account includes:
Pay of officers.—Pay of vice-president and assistant
when directly in charge of traffic, traffic directors, traffic
managers, general and assistant freight, coal traffic, passenger,
and ticket agents, division and assistant freight and passenger
agents, general baggage agent, general express agent, and
other officers engaged in the preparation and distribution of
tariffs, classifications, rates, and divisions thereof; and other
officials engaged in administering traffic.
Note A.—Pay of officers engaged exclusively in soliciting traffic should
be charged to account "Outside Agencies."
Note B.—When officers and others, above enumerated, have supervision over other departments also, their salaries and expenses should be
apportioned equally between the departments over which they have jurisdiction.
Pay of clerks and attendants.—Pay of chief and other
clerks in offices, and porters and attendants in offices and on
special cars of officers whose pay is chargeable to this account.
Office and other expenses.—Rent and cost of repairing
rented offices; telephone service, telegraph messages, heat,
light, ice, water, furniture, and supplies (except stationery
and printing), such as atlases, directories, maps, and periodicals for offices of officers whose pay is charged to this account; incidental office and traveling expenses of such officers
and their clerks; cost of provisions for and the expenses of
special cars when used by them, and cost of running special
trains for officials mentioned; also premiums on fidelity bonds
of such officers and their employees.
58. Outside Agencies.
This account includes pay and expenses of general, commercial, city, district, and other agents engaged exclusively
in soliciting    traffic;   employees    of    their   offices,   traveling 64
TRAFFIC EXPENSES—Continued.
agents, and solicitors whether located on or off the line of
road; rent and cost of repairing rented offices (less rent received from subtenants), furniture, supplies, heat, light, ice,
water, telephone service, telegraph messages, express charges,
and office and other expenses of such agencies; also commissions for services appertaining to either freight or passenger business, except commissions paid agents in lieu of salary.
59. Advertising.
This account includes pay and expenses of advertising
agents, cost of bill posting, etc., printing, publishing, and distributing passenger time-tables, folders, and notices to shippers for general distribution; printing advertising matter;
advertising in newspapers and periodicals for the purpose of
securing traffic; bulletin boards, cards, cases, cords, display
cards, dodgers, folders, glasses, handbills, maps, pamphlets,
posters, racks, frames, tacks, photographs, views, and postage
and express charges on advertising matter; donations to carnivals authorized for traffic purposes; and other expenses for
attracting traffic.
60. Traffic Associations.
This account includes expenses of traffic associations, including membership fees in boards of trade, commercial, and other
kindred associations.
61. Fast Freight Lines.
This account includes expenses of fast freight or dispatch
organizations.
62.   Industrial and Immigration Bureaus.
This account includes salaries and expenses of industrial
and immigration agents, exhibit agents, clerks, and assistants;
cost of exhibits; rent and cost of repairing rented offices;
telephone service, express charges, office expenses, furniture,
supplies, stationery, postage, advertising, and other expenses
of a similar nature incident to  industrial and immigration TRAFFIC EXPENSES—Continued.
65
bureaus; also expenses of experimental farms and donations to
expositions, incident to the upbuilding of traffic, other than
those provided for in account "Advertising" and premiums
and donations to fairs and stock shows.
63.   Stationery and Printing.
This account includes the cost of all stationery, stationery
supplies, printing, books, and blank forms (except such as are
used by industrial and immigration bureaus) used in connection with traffic expenses. (Dictionaries, periodicals, technical
books, etc., should be charged to account "Superintendence").
The following is a list of the more important items chargeable to this account:
Adding machines,
Arm rests,
Binders,
Blank books,
Blank cards,
Blank forms,
Blank paper,
Blank tablets,
Blotters,
Blotting paper,
Bristol board,
Calculating machines,
Calendars,
Caligraphs,
Carbon paper,
Cardboard,
Cards,
Circulars,
Indexes,
Ink, for writing and
drawing,
Inkstands,
Invoice books,
Legal-cap paper,
Letter paper,
Manifold paper,
Manifold pens,
Mimeographs,
Mucilage,
Mucilage brushes,
Neostyles,
Note paper,
Notices,
Numbering stamps,
Oil paper,
Orders,
Paper,
Postage,
Printed cards,
Printed tablets,
Punches    (not   conductors' or baggagemen's),
Rubber bands,
Rubber stamps,
Rulers,
Ruling pens,
Scrapbooks,
Sealing wax,
Seals,
Shears,
Shipping tags,
Shorthand notebooks,
Sponges,
Sponge cups,
Stamps, impression,
Stylographs,
Tablets,
Tape,
Telegraph blanks,
Tissue (impression)
paper,
Typewriters     and     ribbons,
Wastebaskets,
Computing tables,
Copy (impression) books,  Paper baskets,
Copying brushes, Paper clips,
Copying presses, Paper cutters,
Crayons, Paper fasteners,
Cyclostyles, Paper files,
Dating stamps and  rib- Paper weights,
bons, Papyrographs,
Duplicators, Passes,
Electric pens, Pencils, for writing and   Water colors,
Envelopes, drawing,                        Water holders,
Erasers, rubber and steel, Pencil sharpeners, Wage tables,
Eyelets, Penholders,                       Wrapping paper,
Eyelet punches, Pens,   for   writing   and Wringers    for    copying
Forms, drawing,                            presses.
Glass pens. Pen racks,
Hektographs, Pins,
Tariffs. —Cost of printing freight and passenger 1 ariffs, classifications, supplements, and rate and division sheets. 66
TRAFFIC EXPENSES—Continued.
64. Insurance.
This account includes all premiums paid to insurance companies for insuring property or persons against loss, damage, or
injury by fire, accident, or other causes when such loss, damage,
or injury would otherwise be chargeable to "Traffic Expenses."
65. Other Expenses.
This account includes all expenses in connection with
traffic expenses not properly chargeable to other " Traffic
Expenses " account. IV.   TRANSPORTATION EXPENSES.
66.   Superintendence.
This account includes:
Pay of officers.—Pay of vice-president and assistant,
general manager and assistant when directly in charge of
transportation, director of operation, manager of transportation, general superintendent of transportation, superintendent
of transportation, general superintendent, superintendent,
division and assistant superintendent, superintendent of car
service, lost-car agent, train master, assistant train master,
road foreman of locomotives, traveling locomotive engineer,
traveling locomotive fireman, members of examining boards,
superintendent of mail service, traveling train and station
inspectors, air-brake instructor, superintendent of transfer
stations, and other officers engaged exclusively in the transportation department.
Pay of clerks and attendants.—Pay of chief and other
clerks in offices and porters and attendants in offices and on
special cars of officers whose pay is charged to this account.
Office and other expenses.—Rent and cost of repairing
rented offices; telephone service, telegraph messages, and cost
of heat, light, ice, water, furniture, and supplies (except
stationery and printing), such as atlases, dictionaries, directories, maps, and periodicals for offices of officers whose
pay is charged to this account; incidental office and traveling expenses of such officers and their clerks; cost of provisions for and expenses of special cars when used by them
and cost of running special trains for officials mentioned; also
premiums on fidelity bonds of such officers and their assistants.
Note.—When officers and others, above enumerated, have supervision
over other departments also, their salaries and expenses should be apportioned equally between the departments over which they have jurisdiction. 68
TRANSPORTATION EXPENSES—Continued.
67.   Dispatching Trains.
This account includes pay of chief train dispatchers, their
clerks and attendants; pay and expenses of train dispatchers
and their copying operators, and all incidental office expenses;
pay and expenses of operators on line whose duties are confined exclusively to train movement.
68.   Station Employees.
This account includes:
Agents, clerks, and attendants.—Pay of freight and ticket
agents in charge of stations, docks, wharves, and piers; relief
agents, assistant agents, express agents, depot or station masters,
assistant depot or station masters, station passenger and baggage agents, cashiers, station accountants, clerks, telephone and
telegraph operators at stations, car clerks, messengers, collectors,
ticket examiners, ticket receivers, and ticket collectors at
stations (but not ticket exchangers or collectors on trains),
station foremen, train callers directing passengers to trains,
station baggagemen, janitors, porters, ushers, station gatemen
(but not crossing gatemen), employees in information bureaus,
package and parcel rooms; matrons, maids, policemen, watchmen, and detectives; also payments for time of customs inspectors
at stations.
Labor at stations.—Pay" of warehousemen, freight-house
foremen, freight callers, freight loaders and unloaders, tally-men,
deliverymen, car sealers, weighmasters, truckmen, scalemen,
coopers, station cleaners, checkmen, handlers, teamsters, stevedores, longshoremen, employees at coal-dock terminals, engine-
men for stationary engines operating station heating and lighting
plants or elevators in passenger or freight stations or operating
freight carriers on docks, wharves, and piers to convey freight;
employees attending electric lights, carrying and weighing mail
at stations; transferring freight at stations for whatever reason
picking up, straightening, and reloading lumber and other shipments on cars, weighing cars, loading, unloading feeding, and
watering stock, labor at stock yards (other than repairs), ordinary
cleaning of station grounds performed by station cleaners, re-. TRANSPORTATION EXPENSES—Continued.
69
moving snow and ice from station platforms, walks, and stock
yards, and disinfecting at stations and stock yards.
Note.—This account should not include the pay or expenses of telegraph
and telephone operators provided for under accounts "Dispatching Trains"
and "Telegraph and Telephone—Operation" or pay or expenses of employees
provided for under accounts' "Stock Yards and Grain Elevators" and "Coal
and Ore Docks," or those engaged in "Outside Operations."
69. Weighing and Car-Service Associations.
This account includes expenses of weighing and inspection
bureaus and car-service associations.
70. Stock Yards and Grain Elevators.
This account includes pay of employees and cost of supplies and all other expenses incurred in operating stock yards
or   grain   elevators,   which
Operations.
are   not   operated   as   " Outside
>}
71. Coal and Ore Docks.
This account includes pay of employees and cost of supplies
and all other expenses incurred in operating coal and ore docks,
which are not operated as "Outside Operations."
72. Station Supplies and Expenses.
This account includes:
Heating.—Cost of fuel, water, steam, and supplies used in
heating stations, waiting rooms, freight and passenger offices,
and other station buildings.
Lighting.—Cost of, or payments for, lighting streets and
stations, gas, oil, electric current, carbons, incandescent lamps,
and other supplies used in lighting stations, waiting rooms,
freight and passenger offices, and other station buildings and
street approaches thereto.
Other expenses.—Rent of station buildings; cost of furniture and renewal and repairs thereof; telephone service, express
charges, supplies, hand implements for handling freight and
baggage at stations, power for freight and passenger elevators,
oil and wicking used in lanterns of watchmen (except track
watchmen) or other employees in or about stations; uniforms, 70
TRANSPORTATION EXPENSES—Continued.
uniform trimmings and badges for station employees,
material used at stations for packing freight; payments
for transferring mail; horses and vehicles for station use, livery,
and shoeing horses; feed and water for stock when carrier is
responsible; payments to warehouse companies for storage of
freight; cleaning privy vaults.
Payments for water, washing towels, sprinkling about stations; rents for use of automatic weighing and recording attachments for scales; also premiums on fidelity bonds of agents and
other station employees, and those covering merchandise transported; licenses for ticket agents, agents' expenses, reports of
commercial standing, and membership fees in agents'associations.
The following is a list of the more important articles chargeable to this account:
Atlases,
Awnings,
Axes,
Baggage checks,
Barometers,
Baskets,
Bicycles,
Blocking,
Brooms,
Brushes,
Buckets,
Bulletin boards,
Call bells,
Candles,
Carpets,
Car seal presses,
Chains,
Chairs,
Chair cushions,
Chalk,
Chamois skins,
Check boxes,
Check racks,
City directories,
Clocks,
Coal hods,
Cold chisels,
Copy-press stands,
Counter brushes,
Counter scales,
Cups,
Curtains,
Cuspidors,
Desks,
Dippers,
Dusters,
Electric fans,
Electric lamps, incandescent,
Electric-light supplies,
Extinguishers, hand,
Feather dusters,
Files, document,
Fire buckets,
Flags,
Floor coverings,
Gang planks,
Gas,
Hampers,
Harness,
Hatchets,
Hoes,
Hooks,
Horses,
Hose,
Hose couplings,
Ice,
Ice barrels,
Ice boxes,
Ice buckets,
Ice carts,
Ice tongs,
Keys,
Ladders for cleaning and
fighting,
Lampblack,
Lamp burners,
Lamp chimneys,
Lamp fittings,
Lamp globes,
Lamp mantels,
Lamps, not permanently
attached to buildings,
Lanterns,
Lantern fittings,
Lantern globes,
Letter boxes,
Mail bags,
Maps and cases,
Marking brushes,
Marking pots,
Marline,
Matches,
Measures,
Medical boxes,
Mirrors,
Money drawers,
Nails for boxing,
Newspapers,
Oil,
Oil cans,
Padlocks,
Pails,
Pinch bars,
Rakes,
Reflectors,
Rolling chairs for invalids,
Rubber hose,
Safes,
Sawdust,
Saws,
Scoops,
Scales, portable,
Scrubbing brushes, TRANSPORTATION EXPENSES—Continued.
71
Settees,
Shovels,
Sledges,
Soap,
Spades,
Sponges,
Sprinkling cans,
Stools,
Stove blacking,
Stoves and stovepipe,
Tables,
Tacks,
Tarpaulins (not for cars),
Thermometers,
Ticket cases,
Tongs,
Tool boxes,
Torpedoes,
Towels,
Trucks,
Twine,
Typewriter stands,
Wagons,
Wash basins,
Waste,
Water barrels,
Water bowls,
Water cans,
Water coolers,
Water pails,
Wheelbarrows,
Whisk brooms,
Wrenches.
73. Yard masters and their Clerks.
This  account  includes  pay  of  general  yardmaster,    yard-
master,   assistant  yardmaster,   general   yard   foreman,    their
clerks and attendants, and of employees engaged in   calling
yardmen,   passenger  and   freight   trainmen;   also    policemen
watchmen, and detectives in yard service.
Note.—This account and the following nine accounts, "Yard Conductors
and Brakemen," "Yard Switch and Signal Tenders," "Yard Supplies and
Expenses," "Yard Enginemen," "Enginehouse Expenses—Yard," "Fuel for
Yard Locomotives," "Water for Yard Locomotives," "Lubrication of Yard
Locomotives," and "Other Supplies for Yard Locomotives," refer only to
yards where regular switching service is maintained.
74. Yard Conductors and Brakemen.
This account includes pay of yard conductors or yard foremen and yard brakemen or yard switchmen engaged in passenger and freight yard and terminal switching service.
75. Yard Switch and Signal Tenders.
This account includes pay of employees engaged in operating signals and interlocking plants in yards used exclusively
for the government of the movement of yard trains; such as
switch tenders, signalmen (other than telegraph operators),
levermen, batterymen, stationary engineers and firemen operating air compressors furnishing power for signals, lampmen,
lamp cleaners, and lamplighters.
76. Yard Supplies and Expenses.
This account includes expenses of employees named under
account, "Yardmasters and their Clerks," cost of heating and
lighting  their offices  and  other supplies  furnished   therefor. 72
TRANSPORTATION EXPENSES—Continued.
Supplies furnished yard conductors and brakemen, supplies
for all switch lights and for interlocking plants or other signal
appliances at terminals; oil, wicks, etc., for switch lamps,
semaphore lamps, or other signals and lanterns; flags, switch
ropes and chains, and other supplies furnished employees whose
wages are charged to accounts, "Yardmasters and their Clerks,"
"Yard Conductors and Brakemen," and "Yard Switch and Signal
Tenders;" payments for lighting yards, fuel and supplies for
heating and lighting yard interlocking or other signal towers,
and switch tenders' houses; also other similar items.
77.   Yard Enginemen.
This account includes pay of engineers and firemen engaged
in passenger and freight, yard and terminal switching and
transfer service.
78.   Enginehouse Expenses—Yard.
This account includes pay of, and cost of supplies furnished
to, callers, watchmen, and other employees engaged in wiping,
cleaning, firing up, dumping, boiler washing, cleaning fire boxes,
watching, and dispatching locomotives; and of other engine-
house employees, such as tool checkers, enginehouse cleaners,
cinder pit cleaners, clinker dumpers, truck packers, turntable
operators, sand dryers, inspectors of smokestacks and ash
pans, when engaged in caring for locomotives in yard or terminal
service; also a proportion of wages paid enginehouse foremen
and their clerks.
Some of the more important items chargeable to this account
are: Boiled oil, lampblack, rags, waste, lye, cleaning and polishing compounds, tools for truck packers and hostlers, signal
lights on turntables and transfer tables at enginehouses, expenses of operation of such tables by power; heating and lighting enginehouses and offices in them; oil for lubricating turntables; shovels, wheelbarrows, and other tools for cleaning
around enginehouses and handling cinders; rent of cinder
ears used at cinder pits; hose and water for cinder pits   and TRANSPORTATION EXPENSES—Continued.
73
for washing out boilers, cupboards in enginehouses,  mechanical
blowers, and fire lighters for starting locomotive fires.
Note.—When enginehouse expenses are incurred jointly for yard and
road locomotives they should be apportioned on basis of number of locomotives
of each class handled.
79.   Fuel and Yard Locomotives.
This account includes cost at point of issue of coal, coke, oil,
wood, and other fuel issued to yard locomotives. It includes
cost of loading into tenders, proportion of pay of fuel agents and
clerks engaged in accounting for fuel at fuel stations, and
cost of wheelbarrows, shovels, scoops, picks, and other tools
used thereat.
Note.—Repairs and renewals of coal chutes, buggies, air hoists, pockets
screens,  etc., should  be charged   to   account   "Buildings,   Fixtures,   and
Grounds."
80.   Water for Yard Locomotives.
This account includes the cost of water furnished yard locomotives, including the cost of labor and material consumed
in operating, heating, and lighting water stations; gasoline,
oil, waste, gasoline engine batteries, thaw-out hose, rubber
packing, siphons for water cars and locomotives, iron barrels for storing gasoline, stoves, stove furniture, coal, chemicals, and other compounds injected into locomotive boilers to
decrease scale formations on boiler tubes; operating water
purifying plants, tools, and other supplies (when not chargeable to account "Roadway Tools and Supplies"); also such iterns
as breaking ice in water tanks, thawing out tank spouts and
water cars, keeping fires in tanks and|| water cars to prevent freezing, shoveling snow in locomotive tenders, temporary
connections between water cars and locomotive tenders ; also
amounts paid for water furnished for locomotives, including
rent of ponds, lakes, sluices, or other sources of water supply
for this purpose, and right of way for pipe lines.
Note.—The apportionment of water as between yard and road locomotives should be on the basis of the relative number of tender tanks taken. 74
TRANSPORTATION EXPENSES—Continued.
81. Lubricants for Yard Locomotives.
This account includes the cost of valve, engine, and car oil,
grease, waste, and compounds for the lubrication of locomotives in yard service.
82. Other Supplies for Yard Locomotives.
This account includes the cost of headlight and signal oil
and wicks used in headlights, signal lights, and enginemen's
torches; supplies for electric light dynamos and carbide for
acetylene gas for lights on locomotives in yard service; also the
cost of furniture, tools, and other movable articles and supplies
required fully to equip yard locomotives for service.
The following are some of the items chargeable to this a-ccount
when furnished for use of yard enginemen:
Ash hoes,
Ash-pan rods,
Axes,
Bars, buggy,
Bell cords,
Boxes (portable),
Brooms,
Brushes,
Buckets,
Chimneys, headlights,
Chisels,
Clinker hooks,
Crowbars,
Files,
Flags,
Grate shakers,
Hammers,
Handsaws,
Hatchets,
Hose (not air brake, air
signal, or steam),
Hose reels,
Jacks,
Jackscrews,
Lamps (signal only),
Lanterns and parts,
Locks for portable boxes,
Matches,
Metallic packing,
Oilers,
Oil cans,
Packing hooks,
Packing spoons,
Picks,
Pinch bars,
Plugging bars,
Pokers,
Saws,
Scoops,
Shovels,
Slash bars,
Sledges,
Soap,
Switch chains,
Switch ropes,
Switch poles,
Thaw-out hose,
Tool boxes (portable),
Torches,
Torpedoes,
Water buckets,
Water coolers,
Wrecking frogs,
Wrenches.
Note.
tives."
-For cost of sand, see account "Other Supplies for Road Locomo-
83.   Operating Joint Yards and Terminals—Dr.
This account includes proportion of costs incurred to operate
joint yards, terminals, and other facilities (except joint tracks)
operated by other companies.
Note.—The purpose of this account is to show the amounts accruing
against a carrier for its proportion of the expense of operating joint yards and
terminals operated by other companies, but in the joint use of which a carrier
participates. The bill rendered by any creditor against a debtor for the
latter's proportion of expense of operation of joint facilities should show
the distribution of the total charge among the general accounts as made bjr
the creditor, and such distribution should be adhered to by the debtor. TRANSPORTATION EXPENSES—Continued.
75
84. Operating Joint Yards and Terminals—Cr.
This account includes the proportion of costs to operate
joint yards, terminals, and other facilities (except joint tracks)
operated, chargeable to other companies.
Note.—The purpose of this account is to show the amounts accruing in
favor of a carrier against other companies for their proportion of the expense
of operating joint yards and terminals operated by a carrier, but in the joint
use of which other companies participate. The bill rendered by any creditor
against a debtor for the latter's proportion of expense of operation of joint
facilities should show the distribution of the total charge among the general
accounts as made by the creditor, and such distribution should be adhered
to by the debtor.
85. Motormen.
This account includes pay of motormen while engaged in
running electric locomotives or cars (except those engaged
in work-train service) or while deadheading in connection
therewith; also pay and expenses of motormen engaged in
piloting electric trains or cars over home lines.
86. Road Enginemen.
This account includes pay of engineers and firemen while
engaged in revenue-train service or while deadheading in
connection therewith.
Note.—Pay of engineers and firemen on locomotives engaged in work-
train service should be charged as a part of the work on which engaged.
87. Enginehouse Expenses—Road.
This account includes pay of and supplies furnished to callers,
watchmen, and other employees engaged in wiping, cleaning,
firing up, dumping, boiler washing, cleaning fire boxes, watching,
and dispatching locomotives; and of other enginehouse employees,
such as tool checkers, enginehouse cleaners, cinder pit cleaners,
clinker dumpers, truck packers, turntable operators, sand
dryers, inspectors of smokestacks and ashpans, when engaged in
caring for locomotives in road service; also a proportion of
wages paid enginehouse foremen and their clerks.
Some of j;he more important items chargeable to this account are: Boiled oil, lampblack, rags, waste, lye, cleaning and
polishing compounds, tools for truck packers and hostlers, signal 76
TR ASPORTATION EXPENSES—Continued.
lights on turntables and transfer tables at enginehouses, expense
of operation of such tables by power, heating, and lighting engine-
houses and offices in them, oil for lubricating turntables, shovels,
wheelbarrows, and other tools for cleaning around enginehouses
and handling cinders; rent of cinder cars used at cinder pits;
hose and water for cinder pits and for washing out boilers;
cupboards in enginehouses, mechanical blowers and fire lighters
for starting locomotive fires.
Note A.—When enginehouse expenses are incurred jointly for yard and
road locomotives, they should be apportioned on basis of number of locomotives handled.
Note B.—Cost of enginehouse expenses on locomotives engaged in work-
train service should be charged as a part of the work on which engaged.
88. Fuel for Road Locomotives.
This account includes cost at point of issue of coal, coke,
oil, wood, and other fuel issued to road locomotives. It includes
cost of loading into tenders, proportion of pay of fuel agents and
clerks engaged in accounting for fuel at fuel stations, and cost of
wheelbarrows, shovels, scoops, picks and other tools used thereat.
Note A.—Repairs and renewals of coal chutes, buggies, air hoists, pockets,
screens, etc., should be charged to account, " Buildings, Fixtures, and
Grounds."
Note B.—Cost of fuel issued to locomotives engaged in work~train
service should be charged as a part of the work on which engaged.
89. Water for Road Locomotives.
This account includes the cost of water furnished road locomotives, including the cost of labor and material consumed in
operating, heating, and lighting water stations; gasoline, oil,
waste, gasoline-engine batteries, thaw-out hose, rubber packing, siphons for water cars and locomotives, iron barrels for
storing gasoline, stoves, stove furniture, coal, chemicals, and
other compounds injected into locomotive boilers to decrease
scale formations on boiler tubes; operating water-purifying
plants, tools, and other supplies (when not chargeable to account "Roadway Tools and Supplies"); also such items as
breaking ice in water tanks, thawing out tank spouts and water TRANSPORTATION EXPENSES—Continued.
77
cars, keeping fires in tanks and water cars to prevent freezing,
shoveling snow in locomotive tenders, temporary connections
between water cars and locomotive tenders; also amounts paid for
water furnished for locomotives, including rent of ponds, lakes,
sluices, or other sources of water supply for this purpose, and
right of way for pipe lines.
Note A.—The apportionment of water as between yard and road locomotives should be on the basis of the relative number of tender tanks taken.
Note B.—Cost of water and expenses of water supply for locomotives
engaged in work-train service should be charged as a part of the work on
which engaged.
90.   Lubricants for Road Locomotives.
S This account includes the cost of valve, engine, and car oil,
grease, waste, and compounds for the lubrication of locomotives in road service.
Note.—Cost of lubricants for locomotives engaged in work-train service
should be charged as a part of the work on which engaged.
91.   Other Supplies for Road Locomotives.
This account includes the cost of headlight and signal oil
and wicks used in headlights, signal lights, and enginemen's
torches; supplies for electric light dynamos and carbide for
acetylene gas for lights on locomotives in road service; also the
cost of furniture, tools, and other movable articles and supplies
required fully to equip road locomotives for service; fuel for sand
dryers and cost of sand and of loading it at sand pits; wheelbarrows, shovels, and sand screens used in handling sand for road
locomotives.
The following are some of the more important items
chargeable to this account:
Ash hoes,
Ash-pan rods,
Axes,
Bars, buggy,
Bell cords,
Boxes (portable),
Brooms,
Brushes,
Buckets,
Chimneys (headlight),
Chisels,
Clinker hooks,
Crowbars,
Files,
Flags,
Grate shakers,
Hammers,
Handsaws,
Hatchets,
Hose (not air brake, air
signal, or steam),
Hose reels,
Jacks,
Jackscrews,
Lamps (signal only),
Lanterns and parts,
Locks for portable boxes,
Matches,
Metallic packing, 78
TRANSPORTATION EXPENSES—Continued.
92.
Oilers,
Oil cans,
Packing hooks,
Packing spoons,
Picks,
Pinch bars,
Plugging bars,
Pokers,
Sand,
Saws,
Scoops,
Shovels,
Slash bars,
Sledges,
Soap,
Switch chains,
Switch ropes,
Switch poles,
Thaw-out hose,
Tool boxes (portable),
Torches,
Torpedoes,
Water buckets,
Water coolers,
Wrecking frogs,
Wrenches.
Note A.—Cost of other supplies for locomotives engaged in work-train
service should be charged as a part of the work on which engaged.
Note B.—The cost of sand as between yard and road locomotives being
undeterminable, the entire cost of sand issued to all locomotives should be
charged to this account.
Operating Power Plants.
This account includes:
Pay.—Pay of employees engaged in operating electric power
stations and substations, including engine rooms, boiler houses,
dynamo or power houses, etc., such as engineers, firemen, electricians, dynamomen, oilers, cleaners, coal passers, and other
employees, except those engaged in making repairs and renewals.
Fuel.—All expenditures for coal, oil, or gas used as fuel, or
other fuel, including freight or other delivery charges, if any,
and labor unloading or stocking.
Water.—Cost of water used to produce steam, or to operate
a water-power plant, including pumping, rent of ponds, streams,
and pipe lines.
Other supplies and expenses.—Cost of lubricants, oil,
waste, grease, etc., used on engines, shafting, dynamos, and
pumps; also carbon brushes, fusees, lamps, and other supplies,
heat, light, and other expenses not elsewhere specified.
93. Purchased Power.
This account includes all payments for power purchased for
the propulsion of electric locomotives, trains, or cars.
94. Road Trainmen.
This account includes the pay of train auditors, conductors,
baggagemen, brakemen, flagmen, train porters (except on
cars used in nonrevenue service), train guards, water carriers, and other trainmen while engaged in revenue train service,
or deadheading in connection therewith; also pay of pilots
engaged in piloting trains over home lines.
Note.—Pay of trainmen engaged in work-train service should be charged
as a part of the work on which engaged.
95.   Train Supplies and Expenses.
This account includes:
Cleaning cars.—Pay of car cleaners; also employees engaged in scrubbing the outside of cars at car-cleaning or station
yards; cost of hose for washing cars, steam hose, and fuel for
heating water for washing cars, water used for cleaning cars,
compressed air for cleaning cushions and car seats; brooms,
brushes, soap, modoc and other liquids, sponges, and all other
material for cleaning and disinfecting cars.
Heating cars.—Pay of employees engaged in handling coal
for heating cars and removing ashes from stoves in cars;
stoves and heaters for temporary use in freight cars; cost of
hose and loose or movable articles connected with heating
plants at stations used for supplying heat to cars; fuel, steam,
or other heating material; expenses of boiler plants used for
supplying heat to cars at stations and yards.
Lighting cars.—Pay of employees engaged in filling and
cleaning lamps for lighting cars; cost of supplying or pumping
gas into cars and hose used in connection therewith; gas, electric
current, oil, candles, wicks, globes, [shades, chimneys, and all
other supplies used in lighting cars; supplies and fuel for gas-
pumping plants, gas-pump engines, gas pumps, carburetors,
and filling cans for carburetors.
Lubricating cars.—Pay of car oilers; also employees engaged in distributing supplies for lubricating cars; cost of tools,
such as packing hooks and irons, dope buckets, oil, grease, waste,
wool, and other supplies used in lubricating cars.
Icing and watering CARS.-^Pay of employees engaged in
icing and watering cars; cost of ice, water, and tools, such as
buckets, ladders, and hose used in icing and watering cars;
also cost of refrigeration when borne by the carrier. 80
TRANSPORTATION EXPENSES—Continued.
Detouring trains.—Cost of temporary use of tracks of other
companies, including the cost of pilot service, on account of
wrecks, washouts, landslides, snow blockades, and other defects
of tracks, bridges, or tunnels.
Other expenses.—Pay of attendants keeping, and cost of
supplies furnished, bunk rooms for engineers, firemen, and trainmen; contributions to Y. M. C. A. and similar organizations,
including pay of superintendents and secretaries of reading rooms;
cost of oil and wicking for train signal lamps and for lanterns of
trainmen (except work trainmen), waste for cleaning lamps and
lanterns, and pay of employees engaged exclusively in cleaning,
trimming, and filling them; cost of miscellaneous supplies furnished cars for the purpose of protection against accidents and
fires; provisions, supplies, or board for passengers, or feed for
livestock on snow-bound trains or trains delayed by other causes;
cost of bedding for stock cars, dunnage furnished cars, chains
for securing loads, temporary grain doors, temporary lining of
freight cars for carrying freight otherwise liable to injury, planking cars for shipments of billets and other material, boards for
flooring fruit cars, boards and slats to fit box and stock cars for
carrying coal, coke, and other freight; safety chains for holding
together twin and triple cars; opening ends of cars for shipment
of rails and structural material; transferring passengers, express
matter, baggage, mail, and freight on account of defective tracks,
bridges, or tunnels; premiums on fidelity bonds of trainmen;
cost of apparatus for testing sight and hearing of engineers,
firemen, and fi trainmen; uniforms, uniform trimmings, and
badges for trainmen; laundry work for cars; also cost of
miscellaneous supplies required fully to equip revenue trains for
service.
The following is a list of the more important articles chargeable to this account:
Axes,
Chains,
Flags,
Beds, bed linen, and
Chimneys,
Fusees,
blankets,
Cold chisels,
Grease buckets,
Bell cords (renewals),
Conductors' punches,
Hammers,
Brooms,
Cuspidors,
Hatchets,
Brushes,
Disinfecting machines,
Ice,
Bull's-eyes,
portable,   ||1
Jacks,
Candles,
Fire buckets,
Jackscrews,
teii TRANSPORTATION EXPENSES—Continued.
81
97.
98.
Lamp boards,
Lantern fixtures,
Lanterns,
Lumber for dunnage,
Matches,
Medical boxes,
Notices,
Oil cans,
Order hoops,
Packing hooks,
Padlocks and custom
locks on cars,
Pails,
Punches,
Saws,
Scoops,
Shovels,
Signal boxes,
Signs on cabooses,
Sledges,
Soap,
Straw and sawdust,
Switch chains,
Switch ropes,
Tin boxes for trainmen,
Torpedoes,
Towels,
Trainmen's lanterns,
Train signal lamps,
Train tool boxes,
Tumblers,
Ventilator and lamp
sticks,
Water buckets,
Water coolers,
Wrecking frogs,
Wrenches.
96.   Interlockers, Block and other Signals—Operation.
This account includes pay of employees engaged in operating signals and interlocking plants (other than those exclusively used for the government of the movement of yard locomotives and trains), such as switch tenders, signalmen (other
than telegraph operators), levermen, batterymen, stationary
engineers and firemen operating air compressors used in connection with signals; lampmen, lamp cleaners, and lamplighters; cost of supplies used in operating signals and cost of
fuel, water, light, furniture, and supplies for signal offices.
Note.—Pay of employees engaged exclusively in operating yard signal
and interlocker plants should be charged to account "Yard Switch and Signal
99.
Tenders.
Crossing Flagmen and Gatemen.
This account includes pay of street and highway crossing
gate keepers and flagmen and cost of supplies used by them.
Drawbridge Operation.
This account includes all labor expended in the operation of
drawbridges, such as pay of bridge tenders, engineers of stationary engines turning drawbridges, watchmen, etc.; also cost
of supplies such as fuel, oil, lanterns, water, waste, boats,
stoves, chairs, brooms, pails, etc.
Clearing Wrecks.
This account includes all expenses of clearing wrecks (ex-
fcept wrecks of work trains, which should be charged to the
work on which the train was engaged);   cost of material used
and labor expended in replacing wrecked equipment upon^the 82
TRANSPORTATION EXPENSES—Continued.
tracks, and the attendant expenses of the wrecking trains and
wrecking tools used in such work; cost of labor building temporary tracks around wrecks and removing such tracks;
payments for reloading or transferring freight, passengers,
express, baggage, and mail; provisions or board for men clearing up or watching at wrecks.
Train service.—Pay of train enginemen, trainmen, and
enginehousemen; cost of fuel, stores, and other supplies for
train locomotives and cars; cost of oil and wicking used in
lanterns of train enginemen and trainmen while such employees and equipment are engaged in clearing wrecks.
Note.—The cost of restoring roadbed and tracks to original condition
and the cost of repairing and renewing equipment damaged or destroyed in
wrecks should be charged to the proper "Maintenance of Way and Structures"
and "Maintenance of Equipment" accounts.
100.   Telegraph and Telephone—Operation.
This account includes:
Operators and messengers.—Pay of telegraph operators
and messengers in telegraph and relay offices other than those
employed in dispatching trains and those located at stations
who also perform other station work.
Telephones.—Pay of operators and messengers; cost of
chemicals, coppers, zincs, and other supplies for charging telephone batteries; costs incident to the use of telephone cable
lines and conduits, and telephone rents and expenses not
otherwise provided for.
Other expenses.—Pay and expenses of superintendent of
telegraph, his clerks and attendants, and incidental office expenses; pay and expenses of telegraph censor; cost of chemicals,
coppers, zincs, and other supplies for charging telegraph batteries;
rent, fuel, light, furniture, and other supplies for telegraph offices;
bicycles for messengers; excess payments to telegraph companies;
costs incident to rent of telegraph conduits, telegraph lines, and
telegraph poles of other companies.
Note.—The salaries and expenses of superintendents and assistant superintendents of telegraph when engaged in both maintaining and operating
telegraph and telephone fines should be charged 50 per cent to account
"Telegraph and Telephone Lines" and 50 per cent to account
"Telegraph and Telephone—Operation." TRANSPORTATION EXPENSES—Continued.
83
101.   Operating Floating Equipment.
This account includes, when not chargeable to "Outside
Operations:"
Steamboats and tugboats—superintendence and manning.—Pay of ferry superintendent, his clerks and attendants,
ferry station master, ferry agents, passenger and vehicle ticket
sellers, and collectors, bridgemen, gatemen, cleaners, and storekeepers at ferries, and all employees on ferryboats, steamboats,
power launches, steam lighters, and tugboats; proportion of pay
of lighter master, his clerks and attendants; premiums on fidelity bonds of such employees.
Steamboats and tugboats—charters.—Cost of chartering
ferryboats, steamboats, power launches, steam lighters, and
tugboats; and payments for towage.
Steamboats and tugboats—incidentals.—Cost of ropes,
mops, brooms, soap, brushes, dusters, pails, hose, globes,
wicks, water, gas, oil, tallow, grease, waste, lamps, flags, ice,
planks, axes, shovels, trucks, handspikes, and other supplies
and tools for ferryboats, steamboats, power launches, power
lighters, and tugboats; pumping out boats laid up; raising
sunken boats; removing ashes from boats; removing ice from
around ferry bridge pontoons; transferring passengers in
case of accident; inspecting; electric and other lighting on
boats and at ferries; expenses for wharfage; payments of
custom-house or license fees and for damage to vessels and
wharves of others by collision or otherwise; and other expenses of similar nature.
Barges, car floats, and canal boats—superintendence
and manning.—Pay of employees on barges, car floats, canal
boats, and lighters; and proportion of pay of lighter master,
his clerks and attendants.
Barges, car floats, and canal boats—charters.—Cost of
chartering barges, car floats, canal boats,-and lighters; and
payments for lighterage.
Barges, car floats, and canal boats—incidentals.—Cost
of ropes, mops, brooms, soap, brushes, pails, hose, globes,
wicks, oil, water, and other supplies for barges, car floats,
canal boats, and lighters;   removing cars or car   trucks lost 84
TRANSPORTATION EXPENSES—Continued.
Axes,
Bed linen and blankets,
Commissary supplies,
Cooking utensils,
Flags,
Grease,
Handspikes and other
tools,
Hatchets,
Hose for cleaning,
overboard from floats; inspecting; pumping out boats laid up;
raising sunken boats; transferring cargoes in case of accident;
expenses for wharfage; payments of custom-house and license
fees and for damage to vessels and wharves of others by collision or otherwise; and other expenses of similar nature.
The following is a list of the more important articles
chargeable to this account:
Ice, Tablecloths,
Lamps, Tableware,
Laundry, Tallow,
Lines, Trucks,
Oil, Waste,
Oilers, Water,   .
Planks, Wool,
Provisions, Wrenches.
Shovels,
Stores,
Fuel.—Cost of fuel used on steamboats, power launches,
power lighters, ferryboats, and tugboats, including freight
charges and expenses of delivering fuel on boats.
Elevation and longshore labor.—Pay of bridgemen at
transfer bridges, watchmen, longshoremen, and laborers employed at wharves, piers, and docks in loading and unloading
lighterage freight, loading and discharging cargoes, and in
operating steam or other power for same; payments for power
(not furnished by the company) used in loading and discharging
cargoes; expenses incident to heating and lighting; cost of supplies not chargeable to account "Station Supplies and Expenses"
used in connection with operating wharves, piers, and docks,
and power and supplies for transfer or float bridges.
The following is a list of the more important articles used
at float bridges and piers in connection with the float movement of freight exclusively, and supplies furnished float master's office, chargeable to this account:
Brooms, Incandescent lights,
Carbons, Lamps, reflector,
Chalk, Lanterns,
Coal hods, Marline,
Coal shovels, Matches,
Cold chisels, Oil,
Crowbars, Oil cans,
Gas, Pails,
Hammers, Pinch bars,
Hatchets, Ropes,
Ice, Salt,
Ice tongs, Scoops,
Note.—Insurance recovered should be credited to this account.
Shovels,
Soap,
Tacks,
Tallow,
Torches,
Towels,
Twine,
Waste,
Water,
Water coolers,
Wheelbarrows. TRANSPORTATION EXPENSES—Continued.
85
102.   Stationery and Printing.
This account includes the cost of stationery, stationery
supplies, printing, books, and blank forms used in connection with transportation expenses. Dictionaries, periodicals,
technical books, etc., should be charged to account "Superintendence."
The following is a list of the more important items chargeable to this account:
Adding machines,
Addressographs and supplies,
Arm rests,
Baggage checks, printed,
Binders,
Bills of lading,
Blank books,
Blank cards,
Blank forms,
Blank paper,
Blank tablets,
Blotters,
Blotting paper,
Blue print paper,
Books for field notes,
Bristol board,
Calculating machines,
Calendars,
Caligraphs,
Carbon paper,
Cardboard,
Cards,
Circulars,
Computing tables,
Copy (impression) books,
Copying brushes,
Copying presses,
Crayons,
Cross-section books,
Cross-section paper,
Cyclostyles,
Dating stamps and ribbons,
Drawing paper,
Delivery tickets,
Duplicators,
Electric pens,
Envelopes,
Erasers, rubber and steel,
Eyelets,
Eyelet punches,
Forms,
Fuel tickets,
Glass pens,
Hektographs,
Indexes,
Ink, for writing and drawing,
Inkstands,
Invoice books,
Legal-cap paper,
Letter paper,
Manifold paper,
Manifold pens,
Mimeographs,
Mucilage,
Mucilage brushes,
Neostyles,
Note paper,
Notices,
Numbering stamps,
Oil paper,
Orders,
Paper,
Paper baskets,
Paper clips,
Paper cutters,
Paper fasteners,
Paper files,
Paper weights,
Papyrographs,
Parchment paper,
Pencils, for writing and
drawing,
Pencil sharpeners,
Pens, for writing and
drawing,
Penholders,
Penracks,
Pins,
Postage,
Printed cards,
Printed tablets,
Profile books and paper,
Punches (not conductors'
or baggagemen's),
Rubber bands,
Rubber stamps,
Rulers,
Ruling pens,
Scrapbooks,
Sealing wax,
Seals,
Shears,
Shipping tags,
Shorthand notebooks,
Sponges,
Sponge cups,
Stamps, impression,
Stylographs,
Tablets,
Tape,
Telegraph blanks,
Tickets,
Ticket stamps,
Time-tables,
Tissue   (impression)  paper,
Tracing cloth,
Tracing paper,
Twine,
Typewriters and ribbons,
Wage tables,
Wastebaskets,
Water colors,
Water holders,
Waybills,
Wrapping paper,
Wringers  for  copying
presses. 86
TRANSPORTATION JEXPENSES—Continued.
103. Insurance.
This account includes all premiums paid to insurance companies for insuring property or persons against loss, damage, or
injury by fire, accident, or other causes, when such loss, damage,
or injury would otherwise be chargeable to "Transportation
Expenses."
104. Other Expenses.
This account includes all expense in connection with transportation not properly chargeable to other "Transportation
Expenses" accounts.
105. Loss and Damage—Freight.
This account includes payments for loss, damage, delays, or destruction of freight, locomotives, or cars when waybilled as freight
(but not including company's material), parcels, or express
intrusted for transportation, including live stock received for
shipment, and all expenses directly incident thereto; freight in
transit lost overboard from lighters (less insurance recovered and
net amount received from sale of unclaimed and damaged freight);
cost of repacking and boxing damaged merchandise and other
property; pay and expenses of employees or others engaged as
adjusters and in detecting thieves; and services and expenses of
employees or others while engaged as witnesses in law suits in
connection with loss and damage cases.
Note.—Expenses, not otherwise provided for, in connection with the
conduct of suits should be charged to account "Law Expenses," but the
amount of final judgments, including plaintiffs' court costs, should be charged
to this account.
106. Loss and Damage—Baggage.
This account includes payments for loss, damage, or destruction of baggage and other personal property, including clothing carried as baggage, damage to clothing worn by persons not
in accident; and all expenses directly incident thereto, including
services and expenses of employees or others while engaged as
witnesses in law suits in connection with cases involving loss or damage to baggage, less insurance recovered and net  amount
received from sale of unclaimed and damaged baggage.
Note.—Expenses, not otherwise provided for, in connection with the
conduct of suits should be charged to account "Law Expenses,." but the
amount of the final judgments, including plaintiffs' court costs, should be
charged to this account.
107. Damage to Property.
This account includes payments for damages to or destruction of crops, buildings, lands, fences, vehicles, or any other
property (except freight and baggage intrusted for transportation and except also stock as provided for under account
"Damage to Stock on Right of Way"), whether occasioned by
fire, collision, or otherwise, less insurance recovered. Payments for damages to locomotives or cars and the property
therein of another company having trackage rights caused by
collision of trains; and cost of repairing damage to another
railway company's roadbed, track, or equipment, caused by
collisions at grade crossings; detecting thieves, detaining vessels at drawbridges and payment of fines and costs on account
of blocking street crossings; also pay and expenses of employees
and other witnesses in suits.
Note A.—Expenses, not otherwise provided for, in connection with the
conduct of suits should be charged to account "Law Expenses," but the
amount of final judgments, including plaintiffs' court costs, should be charged
to this account.
Note B.—The pay and expenses of claim adjusters, clerks, and others,
whose pay cannot be actually allocated to any case, should be divided equally
between personal injury and other claims over which they have jurisdiction.
108. Damage to Stock on Right of Way.
This account includes payments for cattle and other live
stock killed or injured while crossing or trespassing on the
right of way; cost of removing and burying same; pay and expenses of stock claim agents; pay and. expenses of employees
and other witnesses in suits.
Note A.—Expenses, not otherwise provided for, in connection with the
conduct of suits should be charged to account "Law Expenses," but the
amount of final judgments, including plaintiffs' court costs, should be charged
to this account.
Note B.—The pay and expenses of claim adjusters, clerks, and others,
whose pay cannot be actually allocated to any case, should be divided equally
between personal injury and other claims over which they have jurisdiction. 88
TRANSPORTATION EXPENSES—Continued.
109. Injuries to Persons.
This account includes all expenses incident to injuries to
persons when caused directly in connection with transportation; proportion of salaries and expenses of physicians and
surgeons, expenses of undertakers, nursing and hospital attendance, medical and surgical supplies, artificial limbs, funeral
expenses, railway and carriage fares for conveying injured
persons and attendants; also proportion of pay and expenses of
claim adjusters and their clerks, and pay and expenses of employees and others called in consultation in relation to the
adjustment of claims coming under this head.
Note A.—Expenses not otherwise provided for in connection with the
conduct of suits should be charged to account" Law Expenses," but the
amount of final judgments, including plaintiffs' court costs, should be charged
to this account.
Note B.—When contributions are made to hospitals, the total thereof
should be distributed to the several "Injuries to Persons" accounts as follows:
25 per cent, to "Maintenance of Way and Structures," 25 per cent, to "Maintenance of Equipment," and 50 per  cent to "Transportation Expenses."
Note C.—The pay and expenses of claim adjusters, clerks, and others,
whose pay cannot be actually allocated to any case, should be divided equally
between personal injury and other claims over which they have jurisdiction.
110. Operating Joint Tracks—Dr.
This account includes proportion of transportation  expenses
in the use of joint tracks operated by other companies.
Note. — The purpose of this account is to show the amounts accruing
against a carrier for its proportion of the expense of operating joint tracks
operated by other companies, but in the joint use of which a carrier participates. The bill rendered by any creditor against a debtor for the latter's
proportion of expense of operation of joint facilities should show the distribution of the total charge among the general accounts as made by the creditor,
and such distribution should be adhered to by the debtor.
111. Operating Joint Tracks—Or.
This account includes the proportion of transportation expenses for the use of joint tracks operated, chargeable to other
companies.
Note.—The purpose of this account is to show the amounts accruing in
favor of a carrier against other companies for their proportion of the expense
of operating joint tracks operated by a carrier, but in the joint use of which
other companies participate. The bill rendered by any creditor against a
debtor for the latter's proportion of expense of operation of joint facilities
should show the distribution of the total charge among the general accounts as
made by the creditor, and such distribution should be adhered to by the
debtor. GENERAL EXPENSES.
112.   Salaries and Expenses of General Officers.
This account includes:
Salaries.—Pay of chairman of board, president, vice-presidents, assistant to the president, assistant to vice-president, treasurer, assistant treasurer, local treasurer, assistant to the treasurer,
secretary, assistant secretaries, treasurers and secretaries of
branch lines, registrar of stock, registrar of bonds, transfer agent,
comptroller, assistant comptroller, assistant to the comptroller,
general auditor, auditor, assistant auditor, and all subordinate
officers of the accounting department, freight claim agent,
assistant freight claim agent, general accountant, real estate
agent, assistant real estate agent, and tax commissioner; and
all other general officers not otherwise provided for.
Expenses.— This account includes traveling and other expenses of officers named above, and supplies for special cars
while used by them, and cost of running special trains for them;
membership fees of general officers in railway and other associations.
Note A.—When an officer's duties are restricted to an individual
department, his salary and expenses should be charged to the individual department under account "Superintendence" or account "Law Expenses."
Note B.—When ofiicers and others, above enumerated, have supervision
over other departments also, their salaries and expenses should be apportioned
equally between the departments over which they have jurisdiction.
Note C.—The pay and expenses of purchasing agent, assistant purchasing
agent, assistant to purchasing agent, general storekeeper, division storekeeper,
and their clerks should be charged to "Material" account through clearing
account ."Store Expenses."
113.   Salaries and
ants.
nses of Clerks and Attend-
This account includes:
Clerks.—Pay of chief accountants, chief and other clerks
of the officers specified in account "Salaries and Expenses of
General Officers," cashiers, paymasters and their clerks, travel- 90
GENERAL EXPENSES—Continued.
ing auditors, traveling accountants, special agents, inspectors
and route agents of the accounting department, and postmaster,
mail clerks, and assistants in general office.
Attendants.—Pay of superintendent and assistant superintendent of general office building, bank messengers, ushers in
general offices, pumpmen, watchmen, messengers, service-
waggon drivers, stablemen, janitors, cleaners, elevator conductors, engineers and firemen of stationary engines, telephone operators and other employees in connection with general offices not provided for elsewhere; also pay of porters,
cooks, etc., in general office buildings and on special cars while
in use by general officers and general office employees.
Expenses.—This account includes traveling and other expenses of employees named above and supplies for special
cars while used by them; also cost of running special trains
for them.
114. General Office Supplies and Expenses.
This account includes rent, repairs of rented buildings, and
fixtures therein, alterations of partitions and fixtures; furniture, and all expenses and supplies incident to the heating,
lighting, and care of general offices; cost of service automobiles,
waggons, and harness, and expenses of repairing; cost of horses
and horse keep, and of atlases, directories, and other books of
reference for general office use; telephone service, express charges,
telegraph and cable tolls; payments for local messenger service,
subscriptions for newspapers and periodicals; premiums on
fidelity bonds of general office employees.
115. Law Expenses.
This account includes pay and expenses of chief counsel and
assistants, all counsel, solicitors, and attorneys,'their clerks and
attendants, and expenses of their offices; cost of law books,
printing briefs, legal forms, testimony, reports,, etc.; fees and
retainers for service of attorneys not regular employees; payments to arbitrators for the settlement of disputed questions;
costs of suits and payments of special fees ,notarial fees  and GENERAL EXPENSES—Continued.
91
witness fees not provided for else where; expenses connected with
taking depositions, and all law and court expenses not provided
for elsewhere.
116. Insurance.
This account includes all premiums paid to insurance companies, for insuring property or persons against loss, damage, or
injury by fire, accident, or other causes, when such loss, damage,
or injury would otherwise be chargeable to "General Expenses."
117. Pensions.
This account includes all pensions paid to retired employees
and expenses in connection therewith.
118. Stationery and Printing.
This account includes cost of printing annual reports, blank
books, blank forms, contracts, leases, bonds, stock certificates,
passes; also postage, paper, stationery, and stationery supplies
used only in general offices and not chargeable to other accounts.
It includes cost of all stationery and printing of the law department, except cost of printing briefs, legal forms, testimony, reports, etc.
The following is a list of the more important items chargeable
to this account:
Adding machines,
Addressographs and supplies,
Arm rests,
Binders,
Blank books,
Blank cards,
Blank forms,
Blank paper,
Blank tablets,
Blotters,
Blotting paper,
Blue print paper,
Bristol board,
Calculating machines,
Calendars,
Caligraphs,
Carbon paper,
Cardboard, j
Cards,     -^
Circulars, ?%
Computing tables,
Copy (impression) books,
Copying brushes,
Copying presses,
Crayons,
Cyclostyles,
Dating stamps and ribbons,
Drawing papers,
Duplicators,
Electric pens,
Envelopes,
Erasers, rubber and steel,
Eyelet punches,
Eyelets,
Forms,
Glass pens,
Hektographs,
Indexes,
Ink, for writing and
drawing,
Inkstands,
Invoice books,
Legal-cap paper,
Letter paper,
Manifold paper,
Manifold pens,
Mimeographs,
Mucilage,
Mucilage brushes,
Neostyles,
Note paper,
Notices,
Numbering stamps, 92
GENERAL EXPENSES—Continued.
Oil paper,
Orders,
Paper,
Paper baskets,
Paper clips,
Paper cutters,
Paper fasteners,
Paper files,
Paper weights,
Papyrographs,
Parchment paper,
Pencils, for writing and
drawing,
Pencil sharpeners.
Penholders,
Penracks,
Pens,  for  writing  and
drawing,
Pins,
Postage,
Printed cards,
Printed tablets,
Punches   (not   conductors' or baggage-men's),
Rubber   bands,
Rubber stamps,
Rulers,
Ruling pens,
Scrapbooks,
Sealing wax,
Seals,
Shears,
Shipping tags,
Shorthand notebooks,
Sponge cups,
Sponges,
Stamps, impression,
Stylographs,
Tablets,
Tape,
Telegraph blanks,
Tissue   (impression)   paper,
Tracing cloth,
Tracing paper,
Twine,
Typewriters and ribbons,
Wage tables,
Wastebaskets,
Water colors,
Water holders,
Wrapping paper,
Wringers  for  copying
presses.
119.   Other Expenses.
This account includes incidental expenses only—that is, such
expenses in connection with "General Expenses" as are not
properly chargeable to any of the foregoing accounts; cost of
publishing notices of stockholders' meetings, of election of
directors, annual reports in newspapers, of dividends declared,
and of other corporate and financial notices of a general character;
fees and expenses paid to directors; also contribution to funds on
account of catastrophes, epidemics, etc.
120.   General Administration Joint Tracks, Yards,
and Terminals—Dr.
This account includes proportion of "General Expenses" incident to maintaining and operating joint tracks, yards, terminals, and other facilities used jointly, operated by other companies.
Note.—The purpose of this account is to show the amounts accruing
against a carrier for its proportion of the expense of general administration
of joint tracks, yards, and terminals administered by other companies but in
the joint use of which a carrier participates. The bill rendered by any
creditor against a debtor for the latter's proportion of expense of operation of
joint facilities should show the distribution of the total charge among the
general accounts as made by the creditor, and such distribution should be
adhered to by the debtor. GENERAL EXPENSES—Continued.
93
121.   General Administration Joint Tracks, Yards,
and Terminals—Or.
This account includes the proportion of "General Expenses"
incident to maintaining and operating joint tracks, yards, terminals, and other facilities used jointly, chargeable to other
companies.
Note.—The purpose of this account is to show the amounts accruing in
favor of a carrier against other companies for their proportion of the expense
of general administration of joint tracks, yards, and terminals administered
by a carrier but in the joint use of which other companies participate. The
bill rendered by any creditor against a debtor for the latter's proportion of
expense of operation of joint facilities should show the distribution of the
total charge among the general accounts as made by the creditor, and such
distribution should be adhered to by the debtor.  CLASSIFICATION OF CONSTRUCTION AND
EQUIPMENT EXPENDITURES.
I.    ROAD.
Engineering.
To this account should be charged salaries and expenses of
all engineers, assistants and axemen; cost of teams for transportation of engineers and men to and from work, or upon trips of inspection of line of work, or incidental thereto; engineers' instruments, rods, chains, axes, hatchets, tape lines, keel or marking
chalk, stakes, profile and drawing paper, tracing linen or paper,
cross-section paper, transit and level books, cross-section or
topographical books, India ink and colors, drawing boards,
stools, map cases, fuel, lights, camp equipage, and other analogous items.
Note.—When employees enumerated above are engaged in work
not chargeable to Construction, their pay and expenses should be charged
to the specific work on which engaged.
Right of Way and Station Grounds.
To this account should be charged the cost of land acquired
for roadbed (of necessary width conformable to depth and slopes
of excavations and embankments, including borrow pits and
waste banks adjoining right of way), and station and terminal
grounds; also the cost of land purchased for ingress to or egress
from station grounds; salaries and expenses of counsel,
right-of-way agent and engineers and assistants when specially
engaged for such matters; cost of stakes used to denote right-
of-way limits; expenses of appraisals, or of juries, commissioners,
or arbitrators in condemnation cases; cost of removal of buildings
(if upon right-of-way or station or terminal grounds, and not
included in property purchased); commissions paid outside
parties for purchase of properties for these purposes; cost of
plats, abstracts, notarial fees, recording deeds, etc.; and payments for abutting damages. 96
CONSTRUCTION AND EQUIPMENT EXPENDITURES—Continued.
Note.—The estimated salable value of property not required in connection with the operation of the road after completion thereof, but acquired
and charged to this account in connection with land needed for right of way
and station grounds should, upon completion of the road, be credited to
this account and charged to an appropriate property account. Where such
property is sold upon or prior to the completion o the road, the proceeds of
sale thereof should be credited to this account.
3. Real Estate.
To this account should be charged the cost of land acquired
for use directly in connection with the operation of the road, but
in excess of and in addition to that actually required for roadbed
or station or terminal grounds, including all expenses incurred
in connection with such acquisition as enumerated in Account No.
2, "Right of Way and Station Grounds."
4. Grading.
To this account should be charged the cost of grading roadbed,
whether excavations or embankments; clearing and grubbing;
dressing slopes of cuts and fills; reconstructing pikes or roads;
ditching roadbed; berm ditches; cost of material taken from
borrow pits, haul if allowed; amounts paid for privilege of making waste banks outside of Company's right of way or station
grounds; ditches for waterways not specially required by right-
of-way agreement (where so required cost would be properly
chargeable to Account No. 2, "Right of Way and Station
Grounds"). This account should include the cost of retaining
walls and other masonry or riprap for the protection of
embankments, cuts and slopes; cribbing or bulkheading
built to protect the tracks or embankments along the seashore or banks of lakes and streams, including the cost of
any cribs, breakwaters, wing dams, or other devices constructed
to change the direction of the current of a stream to prevent
the washing of the bank; also freight on material, and transportation and subsistence of grading gangs.
If special grading outfits be bought by the railway
company to be used in grading, the cost of such outfits when
bought should be charged to this account. The proceeds from
sale of these outfits, if sold after completion of grading, should
be credited to this account.    If, however, the outfits be retained CONSTRUCTION AND EQUIPMENT EXPENDITURES—Continued.        97
and used, this account should be credited with the inventory
value thereof on the completion of grading, and account No. 41,
"Work Equipment," charged therewith.
5. Tunnels.
To this account should be charged the cost of tunneling, including such timber as may be used for centering, packing, etc.;
cost of steel, stone, brick, cement, sand, lime, salt, piles, timber,
spikes, nails, braces, concrete, etc., used in the construction or
lining of tunnels; cost of labor preparing or securing them,
transportation, scaffolding, cofferdams and pneumatic caissons;
cost of soundings, and machinery, pumps, engines, etc., used for
such work.
Note.—This account does not include cost of   the  track  through the
tunnel or of surfacing such track.
6. Bridges, Trestles, and Oui verts.
To this account should be charged the cost of bridges and
trestles erected to carry tracks over streams, ravines, streets, or
other railways and culverts, both substructure and superstructure, including transportation. This account should include cost
of abutments, piers, supports, draw and pier protection; machinery to operate drawbridges, guard rails; masonry ends and
wing walls for culverts; cost of inspection of bridge material
either at shop or site of structure; cost of tests; cost of wing
dams, cribs, or ice-breakers for regulating the current of a stream
or breaking up ice jams; also labor and material used in painting
structure.
In case "false work" is furnished by the railway company for
erection of bridge superstructure, the cost should be charged
to this account, and when removed the value of the material
removed should be credited to this account and charged to the
account benefited.
7. Ties.
To this account should be charged the cost of cross, switch,
bridge, and other ties and railway crossing timbers laid in the
main track or tracks, sidings, spurs and repair tracks; in tunnels, 98
CONSTRUCTION AND EQUIPMENT EXPENDITURES—Continued.
10.
stations, shop and other yards; on wharves, piers, track scales,
inclines, bridges, trestles and culverts; to and from coal chutes,
coal pockets, fuel and water stations, etc., excluding inclines of
fuel stations, tracks in ballast pits, enginehouses, shops, and
storehouses, and on transfer tables and turntables. To this
account should be charged also the cost of transportation,
inspection, handling (except final distribution), and any process
of preservation.
Note.—See Account No.20, "Shops, Enginehouses, and Turntables," and
Account No. 23, "Fuel Stations."
Rails. H
To this account should be charged the cost of rails laid in the
main track or tracks, sidings, spurs and repair tracks; in tunnels,
stations, shop and other yards; on wharves, piers, track scales,
inclines, bridges, trestles and culverts; to and from coal chutes,
coal pockets, fuel and water stations, etc., excluding inclines of
fuel stations, tracks in ballast pits, enginehouses, shops, and
storehouses, and on transfer tables and turntables. To this
account should be charged also the cost of transportation, inspection, and handling (except final distribution).
Note.—See Account No. 20, "Shops, Enginehouses, and Turntables," and
Account No. 23, "Fuel Stations."
Frogs and Switches.
To this account should be charged the cost of frogs, switches,
derails, switch lamps, switch locks, and other switch material,
including switch stands (throw or lever), frog and switch guard
rails, crossing frogs, bolts, etc., used in foundations or bases, and
cost of transportation, inspection, and handling (except final
distribution).
Note.—See Account No. 20, "Shops, Enginehouses, and Turntables," and
Account No. 23, "Fuel Stations."
Track Fastenings and other Material.
To this account should be charged the cost of spikes used for
laying rails and of fish and tie plates, splice or angle bars, continuous rail joints, chairs, rail braces, bolts, nuts, nut locks or washers used in connection therewith; cost of guard rails
on curves, and in tunnels; cost of bumping posts; also the cost
of transportation, inspection and handling (except final distribution).
Note.—See Account No. 20, "Shops, Enginehouses, and Turntables," and
Account No. 23, "Fuel Stations."
11. Ballast.
To this account should be charged the cost of ballast, whether
of broken stone, slag, gravel, or other material specially provided for this purpose; also the cost of loading, hauling,
unloading alongside of track, and of transportation.
If the stone or other ballast is produced by the builders of a
railway, there should be included in the cost thereof quarry and
gravel rights, rails, ties and other track material laid to, and in
quarries and gravel pits, together with the cost of labor employed
in getting out and preparing the ballast. The saleable value of
such quarries and gravel pits, or of the rights therein upon the
completion of construction, should be credited to this account.
12. Track Laying and Surfacing.
To this account should be charged the cost of distributing,
laying, spacing, and lining ties; cost of laying, spiking, and
jointing rails, surfacing and lining track, including the adjustment of rails to proper elevation, and labor of placing frogs,
switches and bumping posts; cost of track tools, including
shovels, picks, track jacks, crow bars, levers, spiking mauls,
gauges and wrenches; cost of spreading ballast and putting it
under track; expenses of locomotives, cars, and crews distributing
track material, and cost of transportation of men, tools, appliances and outfits used on this work.
Note.—See Account No. 20, "Shops, Enginehouses, and Turntables," and
Account No. 23, "Fuel Stations."
13. Roadway Tools.
To this account should be charged the cost of the first outfit
of tools, including hand and push cars, velocipedes, speeders,
etc., furnished section, bridge, carpenter, and other gangs
properly to equip them to protect, maintain, and repair the property when it is opened for the handling j)f commercial traffic. 100       CONSTRUCTION AND EQUIPMENT EXPENDITURES—Continued.
14. Fencing Right of Way.
To this account should be charged the cost of material and
labor used in constructing board, wire, rail, hedge, stone, or
other fences along the right of way or limits of roadbed, including
cattle guards and wing fences thereto, and transportation; but
no charge should be made to this account for fences constructed
around stock yards, fuel stations, station grounds, shops, and on
other properties outside of right of way, which should be charged
to their appropriate accounts. (The cost of permanent or portable fences for protection of tracks from snow or sand should
not be charged to this account, but to Account No. 31, "Miscellaneous Structures.")
15. Crossings and Signs.
To this account should be charged the cost of labor and
material used in constructing farm, country-road, or street
crossings at grade, overhead bridges, undergrade crossings;
all track signs, crossing gates, highway crossing alarms, and
watchhouses at crossings; and cost of transportation.
Note.—The cost of bridges or trestles carrying tracks over streets should
not be charged to this account, but to Account No. 6, "Bridges, Trestles, and
Culverts."
16. Interlocking and other Signal Apparatus.
To this account should be charged the cost of interlocking
and other signal apparatus complete, including apparatus for
block signals of all classes, when built by contract. If built
by the railway company, there should be charged to this
account, the cost of labor and material, including all levers,
racks, wires, pulleys, semaphores, semaphore signals, ground
signals, posts, materials in box troughs, and other fixtures;
towers and foundations for same; signal bells, posts, power
plants, batteries and wires, bonding rails, and other appliances
incident thereto, and all other work necessary to complete them;
and cost of transportation.
17. Telegraph and Telephone Lines.
To this account should be charged the cost of constructing
telegraph and telephone lines, including conduits, poles, cables, wires, billets, insulators, instruments, and all other materials
used; also labor employed in the construction work, cost of
all tools used; and cost of transportation.
18. Station Buildings and Fixtures.
To this account should be charged the cost of material and
labor expended on station buildings, including cost of transportation, station signs, platforms, sidewalks, excavations,
foundations, drainage, water, gas, and sewer pipes and connections, steam heating apparatus, stoves, electric-light and power
fixtures, including wiring for same, grading and putting ground
in order after buildings have been finished; electric bells, elevators, and all other material, furniture, or fixtures used to complete the buildings; wells for water supply of stations; salaries
and expenses of architects; also cost of fences, hedges, turnstiles,
etc., around station grounds.
Note.—This account should not include the cost of similar buildings on
docks, wharves, and piers, which should be charged to Account No. 26, "Dock
and Wharf Property."
19. General Office Buildings and Fixtures.
To this account should be charged the cost of buildings
devoted to general office purposes, the cost of all fixtures thereto
attached, and the cost of furniture for the equipment of such
buildings.
Note.—If the land occupied by general office buildings is not a part of
right of way and station grounds, its cost should be charged to account
No. 3, "Real Estate."
20. Shops, Enginehouses, and Turntables.
To this account should be charged the cost of all buildings to
be used as shops (including transfer tables), car sheds, or engine-
houses (including cinder and drop pits); turntables; plants
for furnishing power or for heating and lighting the buildings;
platforms, sidewalks and outhouses in connection therewith;
and oil houses, sand houses, storehouses for company's material,
scrap bins, appurtenances, etc. This account should include
amounts paid for shops, engine houses and turntables when
erected under contract.    If built by the company, there should 102       CONSTRUCTION AND EQUIPMENT EXPENDITURES—Continued.
be charged to this account cost of labor and material; preparing
grounds before and clearing up same after construction;
foundations; painting; excavation for and lining of turntable
pits, and of cinder or drop pits inside or outside of engine-
houses; foundation for turntables; loading, unloading, and
placing turntables in position; levers, tractors, and stops for
handling turntables; sewerage system; connections with water-
supply system; shop wells; architects'fees for drawing plans
and supervision of construction; fences and hedges on and
around shop grounds; and transportation and incidental expenditures. To this account should be charged the cost of
tracks laid on transfer tables and turntables and those leading
therefrom into shops and enginehouses; also the cost of all
tracks laid in any of the buildings above described.
21. Shop Machinery and Tools.
To this account should be charged the cost of machinery and
tools placed in shops or enginehouses, including foundations
therefor; cost of transportation, loading, unloading and placing
machinery in position. This account includes the cost of
stationary engines and boilers, motors, compressors, ash conveyors, shafting, belting, cranes, stationary and portable forges,
lifting magnets, hydraulic, pneumatic, and electric tools and
machines, and all other machinery and tools in shops and engine-
houses, including the small hand tools necessary first to equip
a shop.
22. Water Stations. i
To this account should be charged the cost of material and
labor expended in the construction of water stations for the purpose of supplying locomotives with water, including cost of
windmills, pumps, boilers, pumphouses, tanks, tubs, tank
foundations, track tanks or troughs, stationary engines, and all
fixtures and pipes, standpipes, or penstocks and connections; pipe
lines, wells, dams, reservoirs, settling basins, water-purifying
plants, and cisterns; cost of transportation; also tools used in the
work. This account should not include waterworks, wells,
etc., exclusively for supply of shops, power plants, stations,
hotels, tenements or section houses, which should be charged to
appropriate accounts. CONSTRUCTION AND EQUIPMENT EXPENDITURES—Continued.
103
23. Fuel Stations.
To this account should be charged the cost of material and
labor expended in the construction of coal platforms, coal sheds,
coal-pocket chutes, woodsheds and racks, fuel-oil plants and all
machinery or appliances necessary to equip them for service.
This account includes inclines at fuel stations and the cost of
tracks laid thereon, tipple cars, buckets and cranes for handling,
elevating machinery, (including gasoline or other engines for
operating), dumping machinery, all appliances for weighing coal
in pockets and opening coal pockets, also cost of plants
for handling ashes when to be operated in connection with fuel
stations, cost of transportation, architects' fees, etc.
24. Grain Elevators.
To this account should be charged the cost of grain elevators,
including cost of foundations, conveyors, fixtures, and machinery;
cost of transportation and other charges incident to construction.
This account does not include the cost of small storage
elevators at way stations, which are considered to be station
buildings.
25. Storage Warehouses.
To this account should be charged the cost of storage warehouses, including machinery and fixtures therein; cost of transportation and all other expenditures incident to construction.
Note.—The buildings herein referred to are not the ordinary freight
warehouses or stations where freight is received for shipment, etc., but
warehouses in which merchandise is stored, and which the railway company
or others operate as storage warehouses.
26.   Dock and Wharf Property.
To this account should be charged the cost of docks, wharves,
ferry or other landings, and inclines to transfer steamers,including
buildings, structures, coal and ore-handling machinery thereon
and other appurtenances, dredging of slips, piling, filling cribs,
pile protection, building cofferdams, pumping or bailing water,
masonry walls or filling, etc., cost of transportation and all other
expenditures incident to construction, except the cost of tracks. 104        CONSTRUCTION AND EQUIPMENT EXPENDITURES—Continued.
(The cost of ground on which docks or wharves are built and
of riparian or water-front rights in connection therewith should
be charged to account No. 2, "Right of Way and Station
Grounds").
27. Electric-Light Plants.
To this account should be charged the cost of labor and
material, including cost of transportation, used to put in operation either arc or incandescent lighting plants (when not in
connection with station buildings or shop plants, and so covered
by account No. 18, "Station Buildings and Fixtures," or No. 20,
"Shops, Enginehouses, and Turntables"), such as dynamos, engines for running dynamos, wire constituting lines, glass globes,
carbon or arc lights, carbonized filament for incandescent lights,
poles, hangers for lights, insulators, and every expense incidental
to the erection of the plant. When it is necessary to erect a
building for an electric-light plant, the entire cost thereof
should be charged to this account.
28. Electric-Power Plants.
To this account should be charged the cost of stations where
electric power is generated for operation of trains and cars,
whether operated by steam or water power, including the cost
of erection of power house and car sheds at power plant; flowage
rights; all expenditures for labor and material, reservoirs, dams,
pen stocks, water wheels, or turbines; engines, boilers and
machinery, pumps, condensers, foundations and settings for
steam plants; generators, foundations, settings, switchboards
and lighting apparatus for electric-power plants. (Cost of
plants for furnishing power at shops should be charged to account
No. 20, "Shops, Enginehouses, and Turntables.")
29. Electric-Power Transmission.
To this account should be charged all expenditures for labor
and material for transmission of electricity for power purposes,
including span, guard, feed, and overhead trolley wires, poles,
cross-arms, brackets, insulators, and connections; third-rails, including braces, supports  and devices for insulating, covering, or protecting; bonding rails, including connecting plugs, insulating mats, plugs, or other devices; switchboards, switches, cut-outs,
transformers, etc. (not at power stations, or sub-stations) ; and
any other expenditures incurred in connection with the building of lines for the transmission of electric power
30. Gas-Producing Plants.
To this account should be charged the cost of labor and
material, including cost of transportation, used to put into
operation a gas-producing or compressing plant complete.
When it is necessary to erect a building for a gas-producing
plant, the entire cost thereof should be charged to this account.
31. Miscellaneous Structures.
To this account should be charged the cost of structures of
every character, including cost of material, labor, transportation,
and all incidental expenses connected therewith, which are
permanent and enter into the cost of road, and which are not
otherwise herein particularly referred to, and for which no account has been provided; the object being to designate one
general classification, to which may be charged the cost of
all minor structures, and in this way avoid increasing the
number of primary accounts.
32. Transportation of Men and Material.
To this account should be charged the fares of laborers and
freight charges on material, outfits, and supplies employed in
construction work paid by the railway company and properly chargeable in expenditures for road, but which cannot
be correctly charged under any other construction account.
This account may include such items as fares of contractors,
their walking bosses, paymasters, clerks, and storekeepers; of
labor agents; of men hired by labor agencies and shipped out on
the line who may be employed on any character of work; freight
on powder, dynamite and other explosives, hay, grain, groceries,
and other supplies for contractors, stores to be sold to sub-contractors, station men, laborers, and others; and other analogous
items 106       CONSTRUCTION AND EQUIPMENT EXPENDITURES—Continued.
33. Rent of Equipment.
To this account should be charged rent, either on the basis
of per diem, mileage, or at fixed rates per month, of all equipment (the cost of which is not charged to the line under construction) used in eonstruction of new lines.
34. Repairs of Equipment.
To this account should be charged repairs and renewals of all
equipment used in construction of new lines, not otherwise
provided for.
35. Earnings   and   Operating   Expenses    during
Construction.
To this account should be charged the cost of operating a
piece of road while in charge of the construction department
and before it is opened for commercial operation. It includes
the cost of running construction, material, or other trains,
when the cost of operating such trains cannot properly be
charged to any specific account. To this account should be
credited amounts collected for rents of buildings and other
properties and for the transportation of commercial freight or
passengers on construction, material, or other trains.
36.   Cost of Road Purchased.
To this account should be charged amounts paid for road
purchased. Where payment is made by an issue of the company's securities, or other commercial paper, the cash value
thereof at the time of such payment should be charged.
When the purchase price paid includes equipment, in addition to the road, the equipment received should be appraised
and the appraised value thereof should be charged to the appropriate equipment accounts, the difference between same and
the total amount paid in cash, or the cash value of securities
issued in payment, being charged to this account. CONSTRUCTION AND EQUIPMENT EXPENDITURES—Continued.        107
When contracts are entered into for the construction of a
completed road for a fixed amount, whether payable in cash or
in the company's securities, the amount paid in cash or the cash
value of the securities issued in payment should be charged
to this account. In case the contract amount includes equipment in addition to the road, the value of the equipment should
be ascertained by appraisement and treated as above provided.  II,    EQUIPMENT,
37.
38.
39.
40.
Steam Locomotives.
To this account should be charged the cost of steam locomotives and tenders, including all appurtenances, furniture, and
fixtures necessary to equip them for service, purchased or built
at the company's shops, including cost of transportation, and
setting up after receipt from builders.
Electric Locomotives.
To this account should be charged the cost of electric locomotives, including all appurtenances, furniture, and fixtures
necessary to equip them for service, purchased or built at the
company's shops, including cost of transportation, and setting
up after receipt from builders.
Passenger-Train Cars.
To this account should be charged the cost of passenger-
train cars of all classes, including all appurtenances, furniture,
and fixtures necessary to equip them for service, purchased or
built at the company's shops, including cost of transportation.
Note.—The following cars are classified as passenger train-cars:
Air-brake, instruction,
Baggage,
Baggage—express,
Baggage—mail,
Baggage—mail—express,
Buffet,
Business,
Cafe,
Chair,
Colonist,
Combination passenger and baggage,
Dining,
Emigrant,
Express,
Library,
Freight-Train Cars.
To this account should be charged the cost of freight-train
cars of all classes, including all appurtenances, furniture, and
fixtures necessary to equip them for service, purchased or built
at the company's shops, including cost of transportation
Mail,
Milk,
Observation,
Officers',
Parlor.
Parlor—baggage,
Passenger,
Passenger—baggage—mail,
Pay,
Postal,
Refrigerator—express,
Smoking,
Street,
Tourist. 110       CONSTRUCTION AND EQUIPMENT EXPENDITURES—Continued.
Note.—The following cars are classified as freight-train cars:
Beer,
Box,
Cabin,
Caboose,
Charcoal,
Coal,
Coke,
Dump (commercial, coal, or stone),
Flat,
Fruit,
Furniture,
Gondola,
Gondola—hopper,
Gondola—long,
Gun trucks,
Hay,
Lime,
Logging,
Oil tank,
Ore,
Platform,
Poling, Wm
Poultry,
Produce,
Rack,
Refrigerator,
Stock,
Tank  and  water  (when  used  as
commercial cars).
41.   Work Equipment.
To this account should be charged the cost of all work equipment, including all appurtenances, furniture and fixtures necessary to equip them for service, purchased or built at the company's shops, including cost of transportation.
If special grading outfits be bought by the railway company
to be used in grading, the cost of such outfits when bought
should be charged to account No. 4, "Grading." The proceeds
from sale of these outfits, if sold after completion of grading,
should be credited to that account. If, however, the outfits
be retained and used, account No. 4, "Grading" should be
credited with the inventory value thereof on the completion of
grading, and this account should be charged therewith.
Note.—The following equipment is classified as work equipment:
Ballast,
Ballast, unloader cars,
Boarding,
Bridge,
Camp,
Cinder,
Concrete mixer,
Derrick,
Dirt spreader,
Ditching,
Dump,
Dynamometer,
Grading,
Gravel,
Indicator,
Locomotive tanks, used permanently as
water cars,
Outfit,
Painters.
Pile-drivers,
Rail saw,
Salt,
Sanding,
Scale test,
Snow dozer,
Snow drags,
Snow plows   (not attached to locomotives, but moved by them),
Sprinkling,
Steam shovels,
Steam wrecking derricks,
Supply,
Sweeper,
Tool,
Tool and block,
Water,
Weed burner,
Wrecking. CONSTRUCTION AND EQUIPMENT EXPENDITURES—Continued.       Ill
42.   Floating Equipment.
To this account should be charged the cost of marine or
floating equipment of all kinds, including all appurtenances,
furniture, and fixtures necessary to equip them for service, purchased or built at the company's shops or yards, including cost
of transportation.
Note.—The following equipment is classified as floating equipment:
Barges,
Canal boats,
Car and other floats,
Dredges,
Ferry boats,
Lighters,
Power launches,
Power lighters,
Scows,
Steamboats,
Steamships,
Transfer boats,
Tug-boats.  Ill,    GENERAL EXPENDITURES,
43.   Law Expenses.
To this account should be charged expenditures of the following nature, incurred during the progress of the construction of a
road, namely, the pay and expenses of all counsel, solicitors and
attorneys, their clerks and attendants and expenses of their offices;
law books, printing briefs, legal forms, testimony, reports, etc.;
fees and retainers for services of attorneys not regular employees
of the company; payments to arbitrators for the settlement
of disputed questions; costs of suits and payments of special fees,
notarial fees, and witness fees; and expenses connected with
taking depositions; also all legal and court expenses
When any of the expenses above enumerated can be charged
directly to the account for which incurred, they should be so
charged and not to this account.
(Expenses in connection with condemnation of right of way,
or station and other grounds should be charged to Account No. 2,
"Right of Way and Station Grounds," or Account No. 3, "Real
Estate.")
44.   Stationery and Printing.
To this account should be charged cost of stationery, stationery supplies, postage, and printing blank books and forms used
by all classes of employees in the prosecution of construction
work not otherwise provided for.
45.   Insurance.
To this account should be charged insurance premiums paid
on property of the line under construction and before the road is
opened for operation.
Note.—Where insured property is damaged or destroyed, the account to
which such property was charged should be credited with the amount of
insurance recovered in respect thereof. 114 CONSTRUCTION AND EQUIPMENT EXPENDITURES—Continued.
46. Taxes.
To this account should be charged Government, County,
Township, City, School, Road, and all other taxes and assessments
levied and paid on property belonging to the Company, while
under construction and before the road is opened for commercial operation, except special taxes assessed for street and
other improvements, such as grading, sewering, curbing,
guttering, paving, sidewalks, etc., which should be charged
to the account to which the property affected was charged.
47. Interest and Commissions.
To this account should be charged cash commissions and the
actual cash value of other commissions on securities sold; interest, cash commissions, and the actual cash value of other
commissions on loans effected and on notes issued for money
borrowed for construction purposes or for purchase of equipment; interest on overdue payments to contractors or other
creditors; and interest, cash commissions, and the actual cash
value of other commissions and exchange on other commercial
paper issued for similar purposes. Interest on bonds and other
securities, including equipment bonds or car trust notes, paid or
accrued during construction and before line is opened for operation, is chargeable to this account. To this account should be
credited all interest received on moneys acquired for purposes
of purchase or construction of road or equipment.
48. Other Expenditures.
To this account should be charged organization expenses,
including the payment of all necessary fees; the cost of printing
certificates of stock and bonds, with payments to trustees
and expenses incurred in the disposal of securities; salaries
and expenses of executive and general ofiicers of a road under
construction; clerks in general offices engaged on construction
accounts or work; rent and repair of general offices when
rented, with the furniture and office expenses; also all items of a
special and incidental nature which cannot properly be charged
to any other account in this classification. CLASSIFICATION OF HOTEL EXPENSES.
1. Provisions.
This account includes the cost of provisions supplied for the
board of guests and employees, also kitchen liquors, ice and
table waters.
2. Wines, Liquors and Cigars.
This account includes the cost of wines, liquors and cigars
supplied to bar and dining room, also provisions supplied to bar,
such as lemons, sandwiches, milk, etc.
3. Manager and Clerks.
This account includes the salaries and expenses of office
staff, including Managers, Cashiers, Accountants, Clerks, Telephone Operators, etc.
4. Petty Office Expenses.
This account includes Freight and Express charges, postage,
bank exchange, rental of telephones, car fares, telegrams, etc.
5. Stationery and Printing.
This account includes all expenditure for stationery, menu
cards, stationery supplies and printing, whether used for the
operation of the hotel or for the use of the guests.
Typewriters should be charged to this account.
6. Steward's Department.
This account includes the wages of storekeepers, assistant
storekeepers, head waiters, waiters, help waiters, chefs, cooks,
and kitchen hands, bakers, assistant bakers, kitchen 3tewards,
pantry men, dish washers, tray boys, yardmen, etc., also supplies pertaining to this Department, such as soap, brooms,
whisks, matches, paper doilies, flowers for table decoration, etc. 116
HOTEL EXPENSES—Continued.
7. Housekeeper's Department.
This account includes the wages of housekeepers, chamber
maids, scrubbers, linen women, sewing girls, housemen, also
sundry supplies, such as soap, scrubbing brushes, carpet sweepers,
sewing machines.
8. Laundry.
This account includes the wages of foremen and assistants,
also supplies used, such as soap, starch, etc., and all other
expenses connected with the Laundry Department.
9. Porters, Bell-Boys, Etc.
This account includes the wages of porters, bell-boys, elevator
. boys and watchmen.
10. Heating.
This account includes the wages of engineers, firemen, teamsters and fuel laborers, also the value of coal or wood used in
boilers, oil and waste, lamps, etc., used in connection with
heating plant, repairs of boilers, etc. Where the same plant is
used both for heating and lighting, an equitable apportionment
should be made based on the approximate service rendered for
each class of service.
11. Lighting.
This account includes the wages of electricians and assistants,
bills for electric current or gas, supplies used in operation of
lighting plant, etc., such as globes. Where the same plant is used
both for heating and lighting, an equitable apportionment should
be made based on the approximate service rendered for each
class of service.
12. Kitchen Fuel.
This account includes the cost of all coal, wood, charcoal or
gas used for kitchen purposes. HOTEL EXPENSES—Continued.
117
13. Bar.
This account includes the wages of bar-tenders, bar-boys and
sundry small supplies, such as soap, towels, etc.
14. Barbers.
This account includes the wages of barbers, assistants and
cost of small supplies, used in barbers' shop when same is
operated by the hotel.
15. Furniture, Renewals and Additions.
This account includes the repair and renewal of all furniture,
linens, silverware, glassware, crockery and kitchen utensils.
16. Repairs of Buildings.
This account includes the wages of carpenters, painters,
plumbers, etc., and all material and supplies used in the repair
and renewal of buildings and fixtures.
17. Orchestra.
This account includes the cost of music for banquets, balls
and general entertainment.
18. Billiards.
This account includes the wages of billiard markers and repairs
or renewals of billiard tables, balls, cues, small supplies, etc.
19. Advertising.
This account includes all advertising contracts, also the
printing of pamphlets, and cards for general distribution.
20. Insurance.
This account includes premiums on hotel property insured,
also elevator insurance.
21. Uniforms.
This account includes that proportion of the cost of porters
and bell-boys' uniforms which is borne by the hotels. 118
HOTEL EXPENSES—Continued.
22.   Taxes.
This account includes taxes assessed against the hotel.     This
account does not include water taxes.
23.   Water.
This account includes payments made for water supplied for
general purposes. This account does not include the cost of
special table waters supplied,  which are chargeable to  "Pro
visions.
n
24.   Other Expenses.
This account includes incidental expenditures only; that is
to say, such expenditures as are not properly chargeable to
any of the foregoing accounts. CLASSIFICATION OF LOCOMOTIVE MILES,
CAR MILES AND TRAIN MILES,
LOCOMOTIVE MILES.
REVENUE SERVICE.
Freight.
Includes miles run by locomotives between terminals or stations
with freight trains.
Freight—Light with Caboose.
Includes miles run by locomotives between terminals or
stations with cabooses going for or returning from freight
service.
Freight—Other Light.
Includes miles run by locomotives between terminals or
stations, without cabooses, going for or returning from freight
service; miles run light by locomotives going to or returning from assisting freight trains, as pushers or double-
headers; miles run light returning to train after having hauled
the first cut of a freight train doubled over grades; miles run
light by locomotive of a freight train to and from the next coaling
station or water tank, for coal or water; miles run light to pick up
or assist a freight train at stations between train terminals;
miles run to pick up and haul dead freight-train locomotives into
terminals; also miles run by locomotives coming from or going to
engine houses or turntables from freight train service, provided
no miles will be allowed for this latter service if the distance be
one-half mile or less in one direction.
Freight—Helping.
Includes miles run by locomotives while assisting freight trains
either as pushers or double-headers; also miles run while hauling the second cut of a freight train doubled over grades 120
CLASSIFICATION OF LOCOMOTIVE MILES—Continued.
Mixed.
Includes miles run by locomotives between terminals or
stations with mixed trains.
Mixed—Light.        J|
Includes miles run by locomotives between terminals or stations, with or without cabooses or passenger train cars, going for
or returning from mixed service; miles run light by locomotives going to or returning from assisting mixed trains, as
pushers or double-headers; miles run light returning to train
after having hauled the first cut of a mixed train doubled over
grades; miles run light by mixed train locomotives to and from
the next coaling station or water tank for coal or water; miles
run light to pick up or assist a mixed train at stations between
train terminals; miles run to pick up and haul dead locomotives
from mixed trains into terminals; also miles run by locomotives
coming from or going to engine houses or turntables from
mixed train service, provided no miles will be allowed for this
latter service if the distance be one-half mile or less in one
direction.
Mixed—Helping.
Includes miles run by locomotives while assisting mixed trains,
either as pushers or double-headers; also the miles run while
hauling the second cut of a mixed train doubled over grades.
Passenger.
Includes miles run by locomotives between terminals or stations with passenger, mail and express trains.
Passenger—Light.
Includes miles run by locomotives going for or returning from
passenger service; miles run light by locomotives going to
or returning from assisting passenger trains, as pushers or
double-headers; miles run light by locomotive of a passenger train
to and from the next coaling station or water tank, for coal or
water; miles run light-to pick up or assist a passenger train at
stations between train terminals; miles run to pickup and haul dead passenger train locomotives into terminals; also miles run by
locomotives coming from or going to enginehouses or turntables
from passenger train service, provided no miles will be allowed
for this latter service if the distance be one-half mile or less in
one direction.
Passenger—Helping.
• Includes   miles run by locomotives while assisting passenger,
mail and express trains either as pushers or double-headers.
Special.
Includes miles run by locomotives in special revenue service,
such as locomotives hauling chartered trains, paid for either on the
basis of a rate per mile run or a lump sum for the train; circus
and theatrical trains run under contracts calling for payments
of specified amounts for transportation between designated
stations; chartered trains for the Governnment, carrying
troops, munitions of war, camp outfits, etc.
Special Light.
Includes miles run by locomotives between terminals or
stations, with or without cabooses or passenger train cars going
for or returning from special service; miles run light by locomotives going to or returning from assisting special service
trains, as pushers or double-headers; miles run light returning
to train after having hauled the first cut of a special service
train doubled over grades; miles run light by locomotives of
special service trains to and from the next coaling station or
water tank, for coal or water; miles run light to pick up or
assist a special service train at stations between train terminals;
miles run to pick up and haul dead locomotives from special
service trains into terminals; also miles run by locomotives
coming from or going to engine houses or turntables from special
service trains, provided no miles will be allowed for this latter
service if the distance be one-half mile or less in one direction.
iii 122
CLASSIFICATION OF LOCOMOTIVE MILES—Continued.
Special—Helping.
Includes miles run while assisting special service trains,
either as pushers or double-headers; also the miles run while
hauling the second cut of a special service train doubled over
grades.
Switching.
Includes miles allowed to locomotives while switching in yards
(but not at shops for shop purposes), and allowed to train locomotives for performing switching service at terminals or way
stations. Switching miles to be computed at the rate of six
miles per hour for the actual time engaged in such service in
excess of one hour at any one station.
Miles run by switching locomotives helping trains out of
terminals will be treated as "Freight—Helping," "Passenger-
Helping," etc., according to the class of the train helped; the
miles run light returning to the yard after such helping
service will be treated as "Freight—Light," "Passenger—
Light," etc., according to the class of the train helped.
Non-Revenue Service.
Includes miles run by locomotives in the different classes of
service described under " Non-Revenue, Train Miles," and, in
addition, trial trips of locomotives, to be computed as follows:
(a) In case of trains of the freight class, of the passenger
class, and for trial trips of locomotives; for the actual miles run
by the locomotives.
(b) In case of trains of the work class: when orders are given
to a work train to run to a certain point, work between certain
limits and then return, the actual time card mileage will be
allowed between points named in running order, and, in addition, six miles per hour for time held between working limits.
Work locomotives employed for switching at shops for shop purposes, for spotting cars in gravel pits, working with pile drivers,
etc., should be allowed a mileage of six miles per hour for the
actual time in service. CLASSIFICATION OF LOCOMOTIVE MILES—Continued.
123
RULES FOR COMPUTING LOCOMOTIVE MILES.
1. All locomotive miles made in hauling trains, except in Helping and Work Train Service, should be based on the actual distance run between terminals, to be computed from the official
time table or distance table, as prescribed for Train Miles.
2. Helping miles of locomotives should be based on the actual
distance made with trains in helping service or in doubling hills.
3. Work train locomotive miles should be arrived at as prescribed for Work Train Miles.
4. Light locomotive miles should be based on the actua'
distance locomotives are run light, or with only a caboose for
the entire distance between terminals.  CAR MILES.
REVENUE SERVICE.
Freight Car-Miles.
Home  Loaded—
Includes miles run by loaded freight cars of this Company and
of lines operated by it in freight service (see special car miles).
Foreign Loaded—
Includes miles run by loaded cars of other companies in freight
service.
Home Empty—
Foreign Empty—
Includes miles run by empty freight cars in freight service.
Home Caboose—
Foreign Caboose—
Includes miles run by caboose cars in freight service.
Passenger Car-Miles.
Home Passenger—
Includes miles run by home first and second class passsenger
cars, whether in service or deadhead (see special car-miles).
Home Colonist and Tourist—
Home   Combination   of   passenger   and mail, passenger and
baggage, passenger and express—
Home Sleeping—
Home Parlor— 125
CLASSIFICATION OF CAR MILES—Continued.
Home  Observation—
Home Dining—
Home Baggage, Mail and Express—
Includes miles run by the foregoing cars under their appropriate classes, whether in service or deadhead (see special
car-miles).
Foreign Passenger—
Foreign Colonist and Tourist—
Foreign Combination—
Foreign Sleeping —
Foreign Parlor—
Foreign Observation^—
Foreign. Dining—
Foreign Baggage, Mail and Express—
Includes miles run by the foregoing cars under their appropriate classes, whether in service or deadhead.
Special Car-Miles,
Freight  Home Loaded—
Foreign Loaded—
Home Empty—
Foreign Empty—
Home Caboose—
Foreign Caboose—
Passenger Home First and Second Class—
Home Colonist and Tourist—
Home Combination—j
Home Sleeping—
Home Parlor—
Home Observation—
Home Dining—
Home Baggage, Mail and Express-
Foreign' First and Second Class—
Foreign Colonist and Tourist—
Foreign Combination—
Foreign Sleeping—
Foreign Parlor— Includes miles run by the foregoing cars under their appropriate classes in special revenue service as defined in the classification of train-miles.
Non-Revenue Service Car-Miles.
Includes miles run by cars in non-revenue service as defined
in the classification of train-miles.  TRAIN MILES.
REVENUE SERVICE.
Freight Train-Miles.
Includes miles run by revenue-earning trains to transport
freight, which do not regularly include a car or cars devoted
exclusively or principally to revenue passenger business; also
miles run by trains consisting of empty freight cars and of
trains consisting of a locomotive and a caboose running light
between terminal stations on account of unbalanced tra flic
or other causes. When milk, express, baggage or other
cars are hauled in a freight train, their earnings should be
classed as freight earnings and the miles of the train be considered as freight train miles. Freight trains that regularly
haul no passenger service equipment, but transport passengers
in a caboose, should be classed as freight trains, as should also
freight trains temporarily using a passenger car in place of a
caboose.
Mixed Train-Miles.
Includes miles run by revenue-earning trains to transport
both passengers and freight in cars, each of which is devoted
exclusively to either passenger business or freight business.
Passenger Train-Miles.
Includes miles run by revenue-earning trains to transport
passengers, baggage, mail and express, also miles run by trains
consisting of deadhead passenger equipment. When one or
more cars other than regular passenger-train cars, such as
cabooses deadheaded back, etc., are hauled in a passenger train,
the miles run by that train should be considered as passenger
train miles. 130
CLASSIFICATION OF TRAIN MILES—Continued.
Special Train-Miles.
Includes miles run by revenue-earning trains, such as chartered trains, paid for either on the basis of a rate per mile run
or a lump sum for the train; circus and theatrical trains run
under contracts calling for payment of specified amounts for
transportation between designated stations; chartered trains
for the Government, carrying troops, munitions of war, camp
outfits, etc..
Non-Revenue Service Train-Miles.
Includes miles run by trains which are not revenue producing,
such as:
(a) Of the Passenger Class: Pay-trains, official trains, inspection trains for Railway Commissioners, special trains run
to convey fire apparatus for use in saving the company's property from destruction by fire and trains run to convey employes
to and from work;
(b) Of the Freight Class: Material  and  supply  trains;  and
(c) Of the Work Class: Construction trains, trains hauling
gravel or other ballast, or engaged in bank widening, ballasting
and other maintenance work; wrecking trains, repair trains,
snow plows and flangers.
RULES FOR COMPUTING TRAIN MILES.
1. Revenue Train Miles should be based on the actual distance
run between terminals and computed from the official time
table or distance table, the same as Passenger-Miles, Ton-Miles,
and Car Miles.
2. Revenue Passenger Trains and Revenue Mixed Trains
may incidentally carry private cars, official cars, work or service cars, or cars of related classes; and Revenue Freight Trains
may incidentally carry cars containing railway material and
supplies, or other freight which does not earn revenue; but
whole trains of such cars should be regarded as non-revenue
trains and classed accordingly. CLASSIFICATION OF TRAIN MILES—Continued.
131
3. Non-Revenue Train Miles should be based on the actual
distance run between terminals. When work trains are run
between terminals and not ordered to work at some specified
point or within specified working limits, the actual miles run
should be allowed to them the "same as to any other class of
trains. When ordered to run to a certain point to work at that
point or within specified working limits, the actual miles made
while under running orders should be allowed to them, and in
addition an arbitrary mileage of six miles per hour for the time
working at the point or within the working limits named.
4. Each train and each section of a train run by a separate
train crew should be considered a separate train, whether
hauled by one or more locomotives for either the whole distance
or a part of the distance between the train terminals. There
should be nothing added to this distance to cover running
from enginehouse to terminal, doubling hills, running for water,
switching or other work at way stations, or for the service of
helper or pusher locomotives or the extra locomotives on double
or triple-head trains.
5. Mileage of trains detoured over foreign roads when hauled
by the locomotives and handled by the crews of this company
should be computed on the basis of miles actually run, and
classified by this line in its train mileage in accordance with
the service performed.                                     

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