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The Chung Collection

Classification of operating revenues and operating expenses of steam roads Canada. Department of Railways and Canals 1917

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Array r^y&stFioraoN
PRESCRIBED »I THE MINISTER OP RAILWAYS AND CANALS
EFFECTIVE m;|Vtil^^M$;  *-<? A
IP-     *
CLASSIFICATION
OF
I        OPERATING   REVENUES   AND
OPERATING EXPENSES OF
STEAM ROADS
PRESCEIBED BT THE MINISTER OF RAILWAYS AND CANALS
1
EFFECTIVE ON JULY 1, 1915
f
OTTAWA
Pbinted by J. de L. Tache
Printer to the King's Most Excellent Majesty
1917
18858—1                                                                                                .   \  Introductory Letter.
Office of the' Comptroller of Statistics,
Ottawa, April 1, 1915-
To Carriers Concerned:
This Classification of Operating Revenues and Operating
Expenses is prescribed by the Minister of Railways and Canals,
effective from 1st July, 1915. It is applicable to all railways having
operating revenues of $1,000,000 and over.
The principle of uniformity with the schedules and classifications of the Interstate Commerce Commission at Washington having
been adopted by "the Department of Railways and Canalsj for sound
reasons, the issuance of this revised classification becomes necessary.
It will be observed that the numbering of accounts follows the prescription of the Interstate Commerce Commission, thus preventing
confusion on the part of railways which report to both Ottawa and
Washington. Certain accounts have been eliminated from the Canadian classification, including depreciation; but the classification as a
whole has been arranged in such a way as to avoid difficulty because
of these omissions.
J. L. PAYNE.
Comptroller of Statistics.
Department of Railways and Canals.
18858—1J  SPECIAL INSTRUCTIONS.
1. Accounts for Operating Revenues.—The accounts provided
for operating revenues are designed to show amounts of money which
a carrier becomes entitled to receive from transportation and from
operations incident thereto.
Credits to the revenue accounts shall as nearly as practicable be
upon the basis of accruals of revenue.
No charge shall be made against the accounts of this classification
for amounts representing tariff charges which for any cause are uncollected, the service for which the charge is made having been properly
performed and individuals or companies being liable for the charges.
Uncollectable charges against individuals and companies, representing tariff charges for transportation service rendered for which
such individuals and companies are liable, shall be charged to income
account, " Uncollectable railway revenues." This includes items such
a? charges, where credit has been extended and the debtor becomes
insolvent, and also uncollectable undercharges discovered after the
service has been rendered.
Uncollected tariff charges on unclaimed and refused shipments of
freight, such refused shipments having been transported in accordance with the contract of shipment, shall be charged to a suspense
account, to which shall be credited, to the extent of the tariff charges
included therein, the proceeds derived from the sale of such unclaimed
and refused freight. When the excess of the tariff charges over the
amount realized from the sale of the freight is found to be uncollectable, it shall be cleared to income account, " Uncollectable railway
revenues."
When the amount realized from the sale of such unclaimed and
refused freight exceeds the amount of the tariff charges for the transportation thereof, the excess (if lawfully retained by the carrier) shall
be credited to profit and loss account, " Miscellaneous credits."
The carrier's tariff charges on lost, destroyed, or damaged shipments, for which charges neither consignees nor consignors are liable,
shall be charged to the revenue accounts previously credited.
Overcharges, when discovered, shall be credited to balance-sheet
5 6
account, " Other unadjusted credits," and when found to be unre-
fundable, shall be cleared to profit and loss account, " Unrefundable
overcharges."
2. Interpretation of Item Lists.—Lists of items to be credited
and of items to be charged have been given as a part of the text of
this classification for the purpose of clearly indicating the application
of the accounting rules. They are not to be considered as comprising
all the items creditable or chargeable to the several accounts but
merely as representative of them.
The items contained in the lists of items to be charged to the
respective accounts are chargeable only when such items have been,
through oversight, included in the credits, to the accounts, or they
are items of revenue payable to others for service to be rendered in
necordance with the tariff provisions applicable to the rates upon
which the credits of the several accounts have been based. TEXT PERTAINING TO OPERATING REVENUE ACCOUNTS.
I. TRANSPORTATION—BAIL LINE.
The primary accounts included in this general account are
designed to show amounts of money which the carrier becomes
entitled to receive or which accrue to its benefit from service
rendered in transporting property or persons by rail line.
101. FREIGHT.
This account shall include revenue from the transportation of
freight and from transit, stop, and reconsigning privileges, upon
the basis of lawful tariff rates.
.    ITEMS  TO  BE  CREDITED.
(a)  Revenue upon the basis of local freight tariff rates, regardless   of
class of train in which the freight is transported.
(6) The  carrier's proportion  of  revenue   upon   the basis   of   through
freight tariff rates, regardless of class of train on which the freight
is transported,
(e) Revenue   from    transportation  of  mail  matter,    and    empty   mail_
pouches, at freight tariff rates.
(d) Revenue from transportation of freight on special trains at rates
based on weights of shipments.
(e) Revenue on basis of classifications and freight tariffs from transportation of caretakers  of freight shipments.
(/) Revenue from reconsigning privileges.
(g) Revenue from stop privileges.
(h) Revenue from transit privileges.
(i) Revenue upon the basis of arbitraries out of freight rates for water
transfers (ferriage, lighterage, and floatage).
items to be charged.
Amounts paid as bridge and ferry arbitraries on freight.
Amounts paid for completing a haul.
Amounts paid for elevation  of freight.
Amounts paid for switching service in connection with the transportation of freight, on the basis of switching tariffs, and allowances out
of through rates, including amounts paid for switching empty cars
in connection with a freight revenue movement.
Amounts paid for transferring freight between stations.
Arbitraries and allowances to others for lighterage and wharfage.
The carrier's proportion of overcharges resulting from the use of
erroneous rates, weights, classifications or computations.
7 The carrier's proportion of refunds on account of errors in routing and
billing.
The carrier's proportion of uncollected revenue on freight lost or
destroyed in transit.
The carrier's proportion of uncollected tariff eharges on damaged shipments for which charges neither shipper nor consignee is liable.
Note A—Amounts paid for switching empty cars otherwise than
in connection with loaded movements shall be charged to operating
expense account No. 411, "Other expenses," except that amounts paid
for switching equipment for repairs shall be included in the appropriate
equipment repair accounts.
Note B.—Other carriers' proportion of revenue and of uncollectable
undercharges paid by the carrier on account of its errors in routing and
billing shall toe charged to operating expense account No. 411, "Other
expenses."
Note C.—Other carriers' proportion of revenue paid by the carrier
on freight lost, destroyed, or. damaged in transit, for which neither consignees nor consignors are liable- shall be charged to operating expense
'    account No. 418, "Loss and damage—'Freight."
Note D.—When a lessee company transports freight over the tracks
of another carrier on the basis of a proportion of revenues under a
joint arrangement, it shall include the entire compensation in its
revenues and statistics, charging the appropriate joint facility expense
and rental accounts with the amounts paid the lessor company, and
the lessor company shall credit the corresponding accounts.
Note E.—The accrued revenue derived from the transportation of
cream, sweet milk, etc., on a basis of lawful tariffs at rates per package,
regardless of weights, shall be included in account No. 109, "Milk."
Note F.—Revenue from the transportation of caretakers of freight
shipments, when not included as a part of the freight charges on the.
waybill covering the freight shipments, shall be credited to account No.
102, "Passenger."
102. PASSENGER.
This account shall include the revenue from the transportation
of passengers, based upon tariff fares for passengers so transported; also from the transportation at special fares of excepted
classes of passengers as provided by law.
ITEMS TO BE CREDITED.
(a) Revenue upon the basis of local tariff fares.
(6) The carrier's proportion of revenue upon £be basis of through tariff
fares.
(c) Revenue from extra fares on limited trains.
(d) Revenue from additional fares for exclusive use of drawing rooms
or state rooms.
(e) Revenue from mileage and scrip coupons honoured.
(/) Revenue from transportation of corpses. (g) Revenue  from  transportation  of passengers  on  special  trains   at
fares based on rate per capita,
(ft) Revenue upon the basis of arbitraries out of passenger fares for
water transfers  (ferriage).
ITEMS  TO  BE  CHARGED.
Amounts paid as bridge and ferry passenger arbitraries.
Amounts paid for  switching  empty passenger-train  cars  in' connection
with the transportation of passengers on the basis of tariff fares for
passengers so transported.
Amounts   paid  for   switching   services   in  completing  a  transportation
movement.
Amounts paid for transferring passengers or baggage between stations
or   connecting  lines.
Redemptions of unused and partially unused local passenger tickets.
Refunds of extra fares  on limited trains.
Refunds of local tariff fares.
The carrier's proportion of redemptions of unused and partially unused
through passenger tickets.
The carrier's proportion of refunds of through tariff fares.
The carrier's proportion of overcharges   resulting   from the application
in error of fares in excess of tariffs.
Note A.—Refundable cash fare penalty collections made by conductors, and the refundable portions of amounts derived from the sales
of mileage tickets, mileage credentials, and scrip shall not be credited
to this account but to an appropriate suspense account.
Note B.—This account shall be credited with the cash value of
coupons from mileage tickets and scrip only as they are honoured for
transportation. Gross receipts from mileage tickets and scrip when
sold shall be credited to an open account. The open account shall be
charged and this account credited with the cash value of coupons as
honoured.
Note C.—When a lessee company transports passengers over the
tracks of another carrier on the basis of a proportion of revenues under
a joint arrangement, it shall include the entire compensation in its
revenues and statistics, charging the appropriate joint facility expense
and rental accounts with the amounts paid the lessor company, and the
lessor company shall credit the corresponding joint facility accounts.
Note D.—Amounts paid for switching empty passenger-train cars
otherwise than in connection with loaded movements shall be charged
to operating expense account No. 411, "Other expenses," except that
charges for switching equipment for repairs shall be included in the
appropriate equipment repair accounts.
103. EXCESS BAGGAGE.
This account shall include the revenue from the transportation
of baggage in excess of free authorized allowances on the basis
of excess baggage tariff rates.
To this account shall be credited the cash value of coupons
from baggage scrip books only as the coupons therefrom are
honoured for transportation of excess baggage. 10
Note A.—Revenue derived from the transportation of shipments of
silk, fish, etc., in passenger trains at freight tariff rates shall be included
in account No.  101,   "Freight."
Note B.—Revenue derived from the transportation of packages,
articles, dogs, etc., on passenger trains on the basis of passenger tariff
rates shall be included in account No. 108, "Other passenger-train."
Note C.—The refundable portions of amounts derived from the sale
of baggage scrip books shall not be credited to this account.
Note D.—The gross receipts from baggage scrip books when sold
shall be credited to an open account. The open account shall be charged
and this account credited with the cash value of coupons as honoured.
104. SLEEPING CAR.
This account shall include the revenue from berth and seat
accommodations furnished in sleeping cars on the basis of berth
or seat rates for the space occupied.
105. PARLOR AND CHAIR CAR.
This account shall include the revenue from seat accommodations furnished in parlor, observation, chair, and other special
passenger cars when operated in passenger-train service or in
special-train service at seat rates for space occupied.
106. MAIL.
This account shall include the revenue from the transportation of mail at established rates for specified routes; from the
use of railway post office cars when in carrier's service transporting mails; from the use of special mail facilities; and from
bonuses for special mail transportation.
To this account shall be charged fines and penalties imposed
by the Government when not collected from agents or employees.
Note.—The  revenue from the transportation  of  mail  matter  and
empty mail pouches on freight trains at freight tariff rates shall   be
included in account No.  101,  " Freight."
107. EXPRESS.
This account shall include the revenue from transportation of
express matter and from use of facilities on trains and at stations incident to such transportation.
When a railway company transacts an express business through
its regular railway organization, the revenue therefrom shall be
,    credited to this account.
Note.—When contracts for express privileges provide specific
amounts for the rent of facilities at stations, such amounts shall be
included in revenue account No. 142, "Rents of buildings and other
property." , 11
108. OTHER PASSENGER TRAIN.
This account shall include the revenue from transportation
incident to the operation of passenger trains, not provided for
otherwise.
LIST   OP   ITEMS.
(a) Revenue from transportation of packages, newspapers, articles,
dogs, etc., on passenger trains at other than freight or excess
baggage rates.
(6) Revenue received under a guaranteed lump-sum minimum for the
transportation of passengers on regular or chartered trains,f in
excess of regular tariff fares for the passengers actually transported.
(c) The carrier's proportion of revenue derived from the operation over
its line of sleeping, parlor, chair, observation, and other special
cars owned and operated by other companies.
(d) Unclaimed penalty collections oil trains.
(e) Value of the portions of mileage tickets, mileage coupons, and scrip
books unpresented and unredeemed.
109. MILK.
This account shall include the revenue from the transportation
of cream, sweet milk, skim milk, sour milk, buttermilk, condensed
milk, butter fat, and smear-case or pot cheese, upon the basis of
lawful tariffs at rates per package, regardless of weights.
Note.—The revenue from transportation of milk upon the basis
of lawful tariffs at rates per specified weights shall be included in
revenue account No. 101,  "Freight."
110. SWITCHING.
This account shall include the revenue from switching service
upon the basis of lawful tariff rates.
To this account shall be credited the carrier's revenue upon the
basis of tariff rates, or the carrier's allowance out of through
rates, from the switching of cars of all kinds, loaded or empty,
either locally at a station or within a switching district, between
connecting lines, between local industries, or between connecting
lines and local industries; revenue upon the basis of distinct
tariff rates for " trap-car " and " ferry-car " service and for- spotting cars; also the revenue from interwork switching at industrial plants, and the revenue from " penalty switching " incident
to the improper delivery of oars by other carriers.
To this account shall be charged amounts paid others for
switching when such switching service is provided for in the
switching rate charged by the carrier.
• Note.—"Penalty switching" charges paid by the carrier shall be
included in expense account No.  411, "Other expenses." 12
111. SPECIAL SERVICE TRAIN.
This account shall include the revenue from running trains
either on the basis of a rate per mile or a lump-sum rate for the
train.
LIST   OF   ITEMS.
(a) The carrier's revenue from handling baggage cars in special trains
for theatrical companies.
(6) The carrier's revenue from   handling circus or theatrical company
trains on basis   of   specific amounts   for   transportation   between
designated stations.
(c) The carrier's revenue from running trains for the Federal Government to transport troops, war munitions, camp outfits, etc.
Note A—No account need be kept of the number of tons and ton-
miles or of passengers and passenger-miles where the revenues from a
train are properly creditable to this account.
Note B.—The revenue derived from the transportation of freight
and passengers on a special train, upon the basis of a rate per pound,
per hundred weight, or per ton for freight, and a rate per capita for
passengers shall be credited to revenue accounts No. 101, "Freight,"
and No. 102, " Passenger," in accordance with the charges for each
class of transportation service. Such trains shall be classified as
freight, passenger, or mixed, as may be appropriate under the classification of train, locomotive, and car miles.
112. OTHER FREIGHT TRAIN.
This account shail include the revenue from transportation
incident to the operation of freight trains not otherwise provided
for, such as revenue in excess of tariff rates for the transportation of freight in revenue trains, with a guaranteed lump-sum
minimum.
113. WATER TRANSFERS—FREIGHT.
This account shall include the revenue from the transfer of
freight by water transfers (ferriage, lighterage, and floatage)
upon the basis of lawful tariff rates for local service.
Note.—No revenue shall be included in this account upon the basis
of arbitraries out of rates for transportation involving rail line haul.
114. WATER TRANSFERS—PASSENGER.
This account shall include the revenue from the transfer of
passengers by water transfers (ferriage) upon the basis of lawful
tariff rates for local service.
Note.—No revenue shall be included in this account upon the basis
of arbitraries out of rates for transportation involving rail line conveyance. 13
115. WATER TRANSFER—VEHICLES AND LIVE STOCK.
This account shall include the revenue from the transfer by
water transfers upon the basis of lawful local tariff rates, of
vehicles of all classes; horses, cattle, and other animals; and
Government artillery and equipment.
Note.—No revenue shall be included in this account upon the basis
of arbitraries out of rates for transportation involving rail line haul.
116. WATER TRANSFERS—OTHER.
This account shall include the revenue from water transfers
not otherwise provided for, such as the revenue from towing
beyond lighterage limits and all other towing for which an extra
charge is made; insurance of freight afloat when billed out at
other than cost; storage of freight afloat; grain overage in boats;
pumping performed for outside parties; and from other similar
sources.
To this account shall be charged amounts payable to other
companies or individuals for extra lighterage, extra towing, and
for all other service when such payments represent revenue collected and credited to this account and not a direct expense.
H. TRANSPORTATION—WATEE LINE.
The primary accounts included in this general account are
.designed to show amounts of money which the carrier becomes
entitled to receive or which accrue to its benefit from service
rendered in transporting property or persons by water lines. (See
general instructions, section 1.)
121. FREIGHT.
This account shall include the revenue from the transportation
of freight by water-line service upon the basis of lawful tariff
rates.
ITEMS  TO BE  CREDITED.
(a)  Revenue upon the basis of local freight tariff rates.
(6)  Carriers'  proportion  of revenue  upon  the  basis  of through tariff
rates.
(c) Revenue from the transportation of mail matter and empty mail
pouches at freight tariff rates.
(d) Revenue on the basis of classifications and freight tariffs from the
transportation of caretakers of freight shipments.
(e) Arbitraries allowed  in rates for cargo insurance. 14
ITEMS   TO   BE   CHARGED.
Amounts paid for completing a haul. ,
Amounts paid for elevation of freight.
Amounts paid for transferring freight between   stations   or   connecting
lines.
Arbitraries and allowances to others for lighterage and wharfage.
Carrier's proportion of overcharges resulting from the use of erroneous
weights, rates, classifications, or computations.
Carrier's proportion of refunds on account of errors in routing or billing.
Carrier's proportion of uncollected revenue on freight lost or destroyed
in transit.
Carrier's proportion of uncollected tariff charges on damaged shipments
for  which  charges   neither  shipper  nor   consignee  is  liable.
Note A—Other carriers' proportion of revenue and of uncollectable
undercharges paid by the carrier on account of errors in routing and
billing shall be charged to operating expense account No. 432, "Operation of terminals."
Note B.—Other carriers' proportion of revenue paid by the carrier
on freight lost or destroyed in transit shall be charged to operating
expense account No. 433, " Incidental."
Note C.—If the carrier maintains a transfer or lighterage service
the expenses of which are included in expense account No. 432,
" Operation of terminals," the revenues arising from the service shall be
included in account No. 128, "Other." If the service is performed by
an outside party, its cost to the carrier shall be charged to the appropriate  revenue  account.
Note D.—Revenue from the transportation of caretakers of freight-
shipments, when not included as a part of the freight charges on the
waybill covering the freight shipments, shall be credited to account No.
122,  " Passenger."
.122. PASSENGER.
This account shall include the revenue from the transportation
of passengers by water-line service based on tariff fares for the
passengers so transported: also transportation at special fares
of excepted classes of passengers as provided by law.
The credits to this account shall appear under appropriate subheads, as follows:— ['".•?!-•-
(a) Revenue from the   transportation   of   passengers,   including sleeping accommodation and meals (when not separable),
(fc) Revenue   from   the   transportation   of    passengers,    not   including
sleeping accommodations and meals.
(c) Revenue from the rent of staterooms, berths  in staterooms,   and
other sleeping and living accommodations.
(d) Revenue from the sale of meals and food supplies.
ITEMS  TO BE  CREDITED.
(a) Revenue upon the basis of local tariff fares.
(fc) The carrier's proportion of revenue upon the basis of through tariff
fares.
(c) Revenue from extra- fares  for  limited  service.
(d) Revenue from mileage and scrip coupons honoured.
(e) Revenue from the transportation of corpses. 15
ITEMS   TO   BE   CHARGED.
Amounts paid for transferring passengers or baggage between stations
or connecting lines.
Redemptions of unused or partially unused local passenger tickets.
Refunds of local tariff fares.
The carrier's proportion of redemptions of unused or partially unused
through passenger tickets.
The carrier's proportion of refunds  of through tariff fares.
The carrier's proportion of overcharges   resulting   from   the   application
in error of fares in excess of tariffs.
Note.—This account shall be credited with the cash value of
coupons from mileage tickets and scrip only as they are honoured for
transportation. Gross receipts from mileage tickets and scrip, when
sold, shall be credited to an open account. The open account shall be
charged and this account credited with the cash value of the coupons
as honoured.
123. EXCESS BAGGAGE.
This account shall include the revenue from the transportation
by water-line service  of baggage  in  excess of free authorized
;   allowance on the basis of excess baggage tariff rates; also the revenue from the transportation of packages, articles, dogs, etc.,
incidental to the transportation of passengers.
To this account shall be credited the cash value of coupons
from baggage scrip books only as they are honoured for the transportation of excess baggage.
Note A—The refundable portion of amounts derived from the sale
of baggage scrip coupons shall not be credited to this account.
Note B.—The gross receipts from baggage scrip books, when sold,
shall be credited to an open account. The open account shall be charged,
and this account credited with the cash value of coupons as honoured.
124. OTHER PASSENGER SERVICE.
This account shall include revenue, not otherwise provided for,
incident to the transportation of passengers.
ITEMS  TO  BE  CREDITED.
(a) Revenue from the sale of tobacco, cigars, cigarettes,  etc.
*   . (6) Revenue from the sale of books, periodicals, and other news-stand
supplies,
(c) Revenue from the rent of steamer chairs and rugs.
125. MAIL.
This account shall include the revenue from the transportation
of mail by water-line service at established rates for specified Iff"
16
routes; from the use of special facilities; and from bonuses for
special mail transportation.
To this account shall be charged fines and penalties imposed
by the Government when not collected from agents or employees.
Note.—The revenue from the transportation of mail matter and
empty mail pouches at freight tariff rates shall be included in account
No.  121,  "Freight."
126. EXPRESS.
This account shall include the revenue from transportation of
express matter by water-line service, and from the use of facilities
on vessels and at stations incident to such transportation.
When a carrier transacts an express business by water line
through its regular organization, the earnings therefrom shall
be credited to this account.
Note.—When contracts for express privileges provide specific
amounts for the rent of facilities at stations, such amounts shall be
included in revenue account No. 142, " Rents of buildings and other
property."
127. SPECIAL SERVICE.
This account shall include the revenue from running vessels
on excursion or special trips when specific charges not based on
the number of passengers carried are made for transportation
between designated points; and from running special trips carrying troops, munitions of war, camp outfits, etc., for the Federal
Government when specific lump amounts are charged for the
transportation.
Note.—Lump sums received for passenger excursions or for special I
trips ordinarily designated as "charter of vessels,"   shall be treated as
revenue incident to transportation, rather   than  as  rent,   and shall  be
included in this account.
128. OTHER.
This account shall include the revenue from transportation by
water line not provided for elsewhere.
Note.—Revenues upon the basis of distinct tariff rates from services,
rendered and facilities furnished on wharves and at stations incident to
the operation of water-line service shall be included in the primary
accounts under general account III, " Incidental." in. INCIDENTAL.
The primary accounts included in this general account are
designed to show the amounts which the carrier becomes entitled
to receive from services rendered incidentally with rail-line and
water-line transportation, for the use of facilities of which the
expenses for operation and maintenance are not separable from
railway expenses, and from incidental sources not provided for
elsewhere.
The accounts for incidental revenue shall be kept in such manner as to show separately, by primary accounts, the revenue from
services rendered and facilities furnished on wharves and at stations incident to the operation of water-line service.
131. DINING AND BUFFET.
This account shall include the revenue from dining and buffet
service on trains and transfer boats.
ITEMS  TO BE  CREDITED.
(a)  Revenue from lunches  furnished.
(6)  Revenue from meals furnished.
(c) Revenue from liquors furnished.
(d) Revenue from tobacco furnished.    |
(e) Revenue from cigars and cigarettes furnished.
Note.—The revenue from dining and buffet service on vessels which
are operated in water-line service is provided for in the primary accounts
included in general account II, Transportation—Water Line.
132. HOTEL AND RESTAURANT.
This account shall include the revenue from hotels, restaurants, and station lunch counters.
ITEMS  TO  BE  CREDITED.
(a)  Revenue from the rent of rooms.     (*) Revenue from cigars furnished.
(6)  Revenue from the use of baths.      0°)  Revenue     from     cigarettes    fur-
(c) Revenue from the use of billiard ruished.
tables. (fc)  Revenue   from   newspapers   fur-
(d) Revenue from the use of bowl- nished.
ing alleys. (Z)  Revenue    from    periodicals    fur-
(e) Revenue from lunches furnished. nished.
(/)  Revenue from meals furnished.       (m)  Revenue  from  tonsorial  service,
(g)  Revenue from liquors furnished.     (n)  Revenue from laundry work.
(h) Revenue from tobacco furnished.
Note.—This account shall not include the revenues from hotels
and restaurants which are entirely distinct from the carrier's transportation plant - and the cost of which is included in balance-sheet
account, "Miscellaneous physical property."
18858—2- 18
133. STATION, TRAIN, AND BOAT PRIVILEGES.
This account shall include revenue from weighing, vending, and
other automatic machines located at stations; from advertising
at stations and on trains and on transfer boats; from the privilege of operating news stands at stations and selling papers, periodicals, fruit, etc., on trains and on transfer boats; from telephone companies for the privilege of installing and operating
commercial telephones at stations; from the operation of eating
houses and dining and buffet service on trains and transfer
boats when such operation is conducted by individuals or companies other than railway companies, and when the expenses
incurred by the carrier in connection therewith are not separable
from its regular operating expenses; and from similar sources.
Note.—The revenue from privileges on vessels operated in water-
line service is provided for in the primary accounts included in general
account II, Transportation—Water Line.
134. PARCEL ROOM.
This account shall include the revenue from the operation of
parcel rooms.
135. STORAGE—FREIGHT.
This account shall include the revenue from the storage of
freight.
136. STORAGE—BAGGAGE.
This account shall include the revenue from the storage of
137. DEMURRAGE.
This account shall include the revenue from the detention of
cars incident to loading, unloading, reconsigning, and stops in
transit upon the basis of lawful tariffs for demurrage. 19
138. TELEGRAPH AND TELEPHONE.
This account shall include the revenue from commercial telegraph and telephone operations; also amounts received from telegraph and telephone companies, whether as a proportion of earnings or otherwise, for the privilege of transacting a commercial
telegraph or telephone business in offices along the carrier's lines,
when the carrier furnishes some service of employees whose pay
is included in its operating expenses.
Note.—When a telegraph or telephone company rents the telegraph
or telephone line of the carrier and pays all expenses incident to its
maintenance and operation, the rent received shall be credited to income
account No.  510, "Miscellaneous rent income."
139. GRAIN ELEVATOR.
This account shall include the revenue from the operation of
grain elevators.
ITEMS  TO BE  CREDITED.
(a) Revenue
grain.
(b) Revenue
grain.
(c) Revenue
(d) Revenue
(e) Revenue
(/) Revenue
(g) Revenue
(fc) Revenue
(i) Revenue
from the elevation of
from  the  storage   of
from bagging grain,
from screening grain,
from blowing  grain,
from cooling grain.
from clipping grain,
from cleaning grain,
from mixing grain.
(j) Revenue from transferring grain
in elevators.
(fc) Revenue from loading grain into
and unloading grain from boats
not covered by elevation charges.
(0 Revenue from trimming grain in
boats when performed by elevator employees.
(m) Revenue from the sale of screenings and sweepings.
(w) Revenue from inspecting grain in
elevators.
140. STOCKYARD.
This account shall include the revenue from stockyards.
ITEMS TO BE  CREDITED.
(a) Revenue from feeding live stock.
(6) Revenue   from   watering   live
stock.
(c) Revenue from bedding live stock.
(d) Revenue   from   otherwise   oar
ing for live .stock.
18858—2i
(e) Revenue  from shearing sheep.
(/) Revenue from dipping sheep and
cattle.
(g) Revenue from stabling horses.
(h) Revenue    from    inspecting    live
stock. 20
141. POWER.
This account shall include the revenue from the sale of electric
current and other power.
142. RENTS OF BUILDINGS AND OTHER PROPERTY.
This account shall include the revenue from the exclusive- use
of buildings and other property or portions thereof, such as depot
and station grounds and buildings, general and other offices^
wharves, ferry landings, elevators, stockyards, fuel yards, engine-
houses, repair shops, and section and other houses, when the
property is operated and maintained in connection with the property used in the carrier's transportation operations and the
expenses of maintaining and operating the rented portion cannot
be separated from the expenses of that portion used by the
carrier.
Note.—When the expenses of maintaining and those of operating
property rented to others are separable, the rents received shall be
credited and the expenses of maintenance and operation shall be charged
to appropriate income accounts.
143. MISCELLANEOUS.
This account shall include the revenue from railway operations not provided for elsewhere,
(a) Amounts received for privilege of cutting hay along the right of
way.
(6)  Commissions received for collecting premiums on insurance policies
from employees and instalment payments for books, watches,  etc.,
sold by dealers to employees.
(c) Profit from jobbing and installing electric power lines for others.
(d) Revenue from boat demurrage.
(e) Revenue from freight and passenger privileges over a carrier's
wharves and docks.
(/) Revenue from garnishee fees.
(g) Revenue from operation of coal and ore wharves, cold-storage
plants, coal-storage plants, cotton-compress plants, and wood-preserving plants.      (See general instructions, section 4.)
(h) Revenue from privilege of mooring and anchoring boats at wharves
and docks.
(*) Revenue from sale of cinders produced by carrier.
O') Revenue from use of carrier's bridges by pedestrians, street car
lines, vehicles, etc.
(fc) Revenue from temporary use of carrier's tracks for detouring
trains,  etc.
(Z) Revenue from use of tracks incident to delays in loading or removing freight.
(m) Revenue from water furnished boats from water stations operated
by the carrier. 21
(p)  The carrier's proportion of gross revenue from operation of ticket
validation agencies,
(g)  Unclaimed deposits for prepaid transportation.
Note.—When a bridge of one carrier is jointly used by itself and
another carrier and such use is paid for on the basis of flat rent or
charge per train-mile or toll per passenger, per ton, or per car, the
compensation therefor shall be credited to the appropriate joint facility,
operating expense, and income accounts.
IV. JOINT FACILITY.
151. JOINT FACILITY—CR.
This account shall include the carrier's proportion of revenue
collected by others in connection with the operation of joint
tracks, yards, terminals, and other facilities.
Note A—The purpose of this account is to show the amounts of
revenue from the operation of joint tracks, yards, terminals, and other
facilities operated by other companies, which under existing contracts
or agreements are credited by the operating company to the tenant companies which participate therein. The bill rendered by any creditor
company against a debtor company for the latter's proportion of the
expense of maintenance and operation of joint facilities, which includes
also a credit covering a proportion of the revenue to be paid over, shall
show the distribution of the credit for such proportion of the revenue
separately from the distribution of the expense of operation.
Note B.—No credits shall be made to this account representing
amounts creditable by the operating company to primary accounts Nos.
101 to 109,  111 to 116, 121 to 128, 131, 132, 139 to 141.
152. JOINT FACILITY—DR.
This account shall include that proportion of revenue from the
operation of joint tracks, yards, terminals, and other facilities, which is creditable to other companies.
Note A—The purpose of this account is to show the amount of
revenue from operation of a terminal company or other carrier which,
under the terms of existing contracts or agreements covering the joint
use of tracks, yards, and other facilities, is credited to other carriers that
participate in the benefits from such joint use. The bill rendered by a
creditor company against a debtor company for the latter's proportion of
expense of maintaining and operating joint facilities, which includes a
credit covering the debtor company's proportion of the revenues from
operation of such joint facilities, shall indicate separately the proper
distribution of both the revenues and the expenses included in the bill,
and such distribution shall be adhered to by the debtor.
Note B.—No   debits shall   be   made   to   this account representing
amounts creditable by the operating company to primary accounts Nos.
101 to 109, 111 to 116, 121 to 128, 131, 132, 139 to 141.
(n)  Revenue from weighing cars,
(o) The carrier's proportion of gross revenue from operation of clergy
bureaus. SPECIAL INSTRUCTIONS.
1. Accounts for Operating Expenses.—The accounts prescribed
for operating expenses are designed to show expenses of furnishing
transportation service, including the expenses of maintaining the
plant used in the service. The accounting shall be as nearly as practicable upon the basis of accruals.
Fixed improvements means structures which are fixed as location, such as tunnels, bridges, buildings, earthworks, etc.
2. Maintenance Expenses.—The accounts provided for mainten-
aice of fixed improvements and of equipment are designed to show
the cost of repairs, including all such expenses resulting from ordinary wear and tear of service, exposure to the elements, inadequacy,
obsolescence, or other depreciation, or from accident, fire, flood, or
other casualty.
The cost of repairs which has been provided for in the several
repair accounts shall include the cost of inspecting to determine the
repairs necessary, and of adjusting, repairing or replacing parts, both
of fixed improvements and of equipment, such as the repairing of
locomotives, cars, frogs and switches, or the replacing of ties, rails,
etc., in tracks; the cost of inspecting and testing after repairs have
I>een made, such as the testing of locomotives after repairs to determine that the repairs have been properly made, and the running of
repaired locomotives light in order to break them in for regular ser-
j ice; incidental cost of repairs, such as the construction or removal
of false work; cost of relocation of fixed improvements; cost of
demolishing retired fixed improvements (except those retired and not
replaced) and disposing of the wreckage therefrom when the property
is demolished by or for the account of the carrier; cost of protecting
service during the progress of addition and betterment work; cost of
laying out, cleaning, grading, draining, fencing, mowing, and beautifying grounds pertaining to buildings; repairing sidewalks, driveways, and streets within or adjacent to such grounds; cost of removing snow from the roofs of buildings (when not removed by those
employed in the buildings) ; cost of the periodical restoration of seasonal features, such as gardens, shrubbery, and lawns; cost of operat- 23
ing hothouses in connection with the work of beautifying grounds;
cost of restoring sidewalks, driveways, lawns, etc., in grounds after
addition and betterment work (see general instructions for the classification of investment in road and equipment, section 12); and cost
of clearing and removing casual encumbrances, such as ice, snow
and fallen timber.
Distinct maintenance accounts have been provided for expenses of
a general character, such as superintendence, stationery and printing
and injury to persons, which, on account of established practice, it
is deemed advisable to segregate.
3. Cost of Repairs.—It is intended that the repair accounts of
this classification shall include the cost of labour, materials and supplies, work-train service, floating equipment work service, special
machine service, contract work, privileges, protection for casualties,
and other analogous items of expenses in connection with the maintenance of the plant used in railway service. The several items of
cost here referred to are defined as follows:—
(a) Cost of labour includes amounts paid for the labour of the
carrier's own employees. Except where otherwise specified in the text
of the accounts, the cost of boarding, travelling, and other incidental
expenses of employees shall be included in the accounts to which the
pay of the employees is chargeable.
(o) Cost of materials and supplies includes the cost of materials
and supplies, including small tools, at the point of free delivery, plus
freight charges of foreign lines, and the cost of inspection and loading
assumed by the carrier; also a proportion of store expenses (see section 16). It should not, however, include expenses of transportation
over the carrier's line. In calculating the cost of materials used
proper allowance shall be made for the value of unused portions and of
-cuttings, turnings, borings, etc., and for the value of the material
recovered from property repaired and from temporary tracks, scaffolding, coffer dams and other temporary structures used in repair work.
(c) Cost of work-train service includes cost of labour of engine-
men, trainmen, and enginehouse men, including the wages of engine
crews and train crews held in readiness for such service; and the
cost of fuel and other supplies consumed in connection with the operation of work trains.
(d) Cost of floating equipment work service includes cost of labour
of crews, including wages of crews held in readiness for service; and im
24
the cost of ,fuel and other supplies consumed in connection with
the  operation  of floating equipment  work  service.
(e) Cost of special machine service includes the cost of labour
expended and of materials and supplies consumed in operating steam
shovels, scrapers, rail unloaders, ballast unloaders, pile drivers,
dredges, ditchers, weed burners, and other labour-saving machines;
also rents paid for use of such machines.
(/) Cost of contract work includes amounts paid for work performed under contract by other companies, firms, or individuals and
specific expenses incident to the award of the contract.
(g) Cost of privileges includes amounts paid for special privileges,
such as the temporary use of public property or streets, in connection
with the repairs of the property of the carrier. (Periodical payments
for such privileges in connection with permanent use of public property for railway operations shall be included in the income accounts.)
(h) Cost of protection from casualties includes expenditures for
protection against damage by fire, flood, etc., such as payments for
discovery or extinguishment of fires, cost of detecting and prosecuting incendiaries, expense for witnesses in relation thereto, amounts
paid to municipal corporations and others for fire protection, and
other analogous items of expense in connection with repair work,
but does not include insurance premiums paid to assure reimbursement for prospective losses.
4. Royalties on Appliances.—The royalties for patent rights on
mechanical appliances used in repairs of equipment shall be included
in the cost of the repairs.
5. Joint Facility Accounts.—Accounts thus designated have
been provided for the joint users of tracks, bridges, yards, wharves,
stations, and other facilities to indicate the proper accounting for
settlements which cover income and operating expenses in connection
with the use of such facilities, and for settlements covering cost of
yard service. When the compensation for the use of facilities is a
fixed amount or is based upon a charge per passenger, ton, car, or
other unit, it shall be fairly apportioned by the-operating company
among the joint facility operating expenses and income accounts.,.
The creditor shall show the distribution of these charges upon its
bills, and such distribution shall be adhered to by the debtor.
Train service in connection with the line haul of traffic is not
considered a joint facility operation, and the settlements between 25
carriers covering items chargeable to accounts Nos. 392 to 403 shall
not be included in the joint facility accounts.
6. Clearing Accounts.—In recognition of the fact that certain
expenditures incident to the construction and the operation of property are not chargeable directly to any particular property investment or expense account, clearing accounts have been provided for
the purpose of securing an equitable distribution of such items to
the proper primary accounts.
7. Gravel and Sand Pits and Quarries.—When a gravel or sand
pit or quarry is opened for operations likely to extend over a long
period, an account shall be set up designated " Operations of gravel
pit at ," or " Operations of quarry at—j ," as the
case may be.    To this account shall be charged—
(a) That part of the cost of the land in excess of its estimated
value after the gravel, sand, or stone has been removed, the amount
thus charged being concurrently credited to the property account in
which the cost of the land is included.
(b) Amounts paid for the right to enter upon and remove ballast
from land not owned by the carrier.
(c) The cost of sinking test holes.
(d) The expenses for clearing, stripping, draining, and ditching
the land, and of moving and changing fences and buildings preparatory to opening the pit or quarry.
(e) The cost, in excess of the estimated salvage value, of rails
and fastenings used in constructing tracks to and in the gravel pit
or quarry, the estimated salvage being carried in an appropriate suspense account.
(/) The cost, in excess of the estimated salvage value, of ties and
other material, and of labour expended on such tracks.
(g) The cost of labour and train, service employed in producing,
' quarrying   and   loading   ballast, including   the   cost of operation,
repairs, and depreciation of stationary engines, steam shovels, stone
crushers, and other similar machinery, and the pay and expenses of
watchmen.
(h) The cost of explosives and hand tools, and miscellaneous
expenses.
(t) The cost of installing, operating, and maintaining signals and
interlockers at gravel pits.
Credit to these accounts shall be made each month to cover the
cost of ballast material produced during the month.    The cost of 26
production shall include the expenses directly assignable to the
monthly output, plus a proportion of the expenses not directly assignable, such as cost of land, tracks, machinery, and interlockers. This
latter amount shall be computed upon the basis of the ratio which
the monthly output bears to the total estimated yardage to be taken
from the pit.
When any portion of the product of such pits or quarries is sold,
the cost thereof shall be credited to this clearing account, and the
profit thereon, if any, shall be credited to the revenue account No.
143, " Miscellaneous."
8. Power Transmission System.—The accounting for the expenses
of maintaining and operating an electric, steam, or other power
plant (both building and machinery) shall be determined by the
purpose for which the power produced is used.
\. hen the power plant is intended and used for producing power
solely for the carrier's own operations and the cost of operating the
plant is chargeable to clearing account " Shop expenses," or to any .
one specific account for operating expenses, the expenses of maintan-
ance shall be charged to the appropriate maintenance accounts, and
the cost of operation to the account appropriate according to the
use of the power.
9. Shop Expenses.—A clearing account entitled " Shop expenses "
shall be kept, to which shall be charged items of expense at shops,
enginehouses, repair tracks, and other places at which mechanical
work is done not assignable directly to specific accounts. Such
expenses shall be apportioned among the various accounts affected.
The basis of distribution shall be the relative proportion which the
total amount of charges to " Shop expenses " -bears to the total of the
directly distributed labour. To avoid monthly fluctuations in the
ratio of shop expenses to the total of distributed labour, carriers are
permitted to make the monthly apportionment on the basis of a percentage of the distributed labour, provided the shop expense account
be adjusted and closed out at the end of each year. The expenses
assignable to this account are as follows:—
(a) General shop employees.—The pay of general foremen in small
shops, who exercise direct supervision over all departments unassisted"
by department foremen; the pay of department foremen, assistant
department foremen, other supervising or directing employees, and
their clerks; pay of chauffeurs, and oilers; pay of sweepers, cleaners, 27
.roustabouts and other unskilled labourers employed in general work
in and about shops and shop grounds; pay of watchmen, gatekeepers,
and policemen at shops, repair tracks and other places at which
mechanical work is done; pay of employees while attending fires or
fire drills; and pay of employees while making, repairing or having
charge of small shop tools.
(fe) Power.—The cost of fuel used in steam and other power plants •
in producing power for shops and for other places at which mechanical work is done; cost of oil, grease, waste, and other material used
in the operation of such power plants; pay of stationary engineers,
firemen, electricians, coal handlers, and other employees engaged in
production of power; cost of carbon brushes, fuses, lamps, picks,
pokers, scuttles, shovels, and other small tools and supplies; and cost
of water and power purchased.   (See section 12.)
(c) Heating.—The cost of fuel and other supplies used for heating shops and other places at which mechanical work is done, shop
offices, watchmen's and gatekeepers' boxes, and inspector's shanties;
and the pay of firemen, coal handlers, and other employees engaged
in operating heating Boilers.    (See section 12.)
(d) Lighting.—The cost of electric current, gas, oil, torches, lamp
burners, lamp chimneys, lamps not permanently attached to the
buildings, incandescent lamps and carbons, and other material used
in lighting shops and shop offices, repair tracks, and other places at
which mechanical work is done, and cost of material used and labour
expended in operating electric-light plants and repairing electric-
light and other lamps at shops.    (See section 12.)
(e) Switching locomotives.—All expenses, including wages, fuel,
and supplies, of operating switching locomotives when exclusively
assigned to switching service at shops. (The expenses of incidental
switching at shops by locomotives in transportation switching service
shall be charged to appropriate transportation accounts.)
(/) Shop supplies.—Fuel for forge and other shop work; supplies
and small tools used by mechanics on miscellaneous work and not
durable; test-room and laboratory supplies used in connection with
shop work; lubricating material for shop machinery and tools; water
used at shops and shop offices, repair tracks, and other places at
which mechanical work is done; and other supplies used generally in
shop work. 23
LIST of-supplies and small tools.
Acid.
Adzes.
Ammonia.
Auger bits.
Augers.
Axes.
Basins.
Bath brick.
Battery brushes.
Beeswax.
Bell cord.
Bluestone.
Bone,   granulated.
Borax.
Bottles.
Braces and bits.
Brooms.
Brushes, dust.
Brushes,  file.
Brushes, oil.
Brushes,  paint.
Brushes, scrub.
Brushes, sweeping.
Brushes, varnish.
Brushes, wall.
Brushes, whitewash.
Brushes, window.
Buckets.
Carpenter    tools    furnished apprentices.
Casehardening compound,
: Cement, belt. -
Chalk
Chalk lines.
Chamois skins.
Charcoal.
. Chisels.
Clamps, hand.
Coal picks.
Compound    for    B.    S.
hammers.
Compound for grinding.
Compound for hydraulic
jacks.
Compound for welding.
Corks.
Cosmic to prevent rust.
Crayon.
Cups, tin.
Cusion, beaters.
Dippers.
Disinfectants.
Ditching lines.
Drill bits.
Drinking cups.
Drinking glasses.
Dustpans.
Emery.
Emery boxes.
Emery cloth.
Emery paper.
Faucets.
File cards.
Files.
Fire hooks for stationary boilers.
Fire shovels for stationary boilers.
Flags.
Flannel,  canton.
Forks.
Forks, coke.
Funnels.
Gimlets.
Glue.
Gluepots.
Glycerine.
Graphite.
Grindstones.
Ground glass.
Hack-saw blades.
Hammers.
Hammers, babbitt.
Hand leathers.
Handles for tools.
Hatchets.
Hoes.
Keel.
Lampblack.
Dead.
Lye.
Mallets.
Marking brushes.
Marking pots.
Measures, liquid.
Mineral paste.    >
Mop handles.
Mops. ";
Muslin.
Nippers.
Oil cams.
Oilstones.
Padlocks.
Paint pots.
Picks.
Pipe-jodnt grease.
Pliers.
Plumbago.
Polish.
PoMsh,  stove.
Potash.
Prisms.
Rakes.
Rasps.
Ratchet braces.
Red lead..
Resin.
Rope.
Rules.
Sal ammoniac.
Sand soap.
Sandpaper.
Saw blades.
Saws, hand.
Scoops.
Screw  drivers.
Screws.
Shellac.
Shovels.
Slate pencils.
Slates.
Sledges.
Soap.
•Soda.
•Soldering fluid.
Solder.
•Spelter solder.
Spigots for oil barrels.
iSpdrit-level vials.
.Spirit levels.
Sponges.
•Sprinkling cans.
Squirts   (lubricating ).
Stencil brushes.
Tacks.
Tape lanes. <*?&?■$
Tapes, metallic.
Tool steel for small hand
tools.
Tripoli.
Trucks. '
Twine.
Washbasins.
Wheelbarrows.
Whetstones.
White lead.
Whiting.
Window cloths.
Wire
Wire brushes.
Wrenches.
Zinc cakes.
Zincs. (g) Incidental expenses.—Watchmen's uniforms, clocks, and call
boxes; travelling expenses connected with the operation of shops and
not directly chargeable to other accounts; removal of snow and ice
from transfer tables and shop yards; cleaning of privy vaults; horse
keep; cost of ice for shops; and other undistributed shop expenses.
10. Material Store Expenses.—To a clearing account called
"Material store expenses" shall be charged expenses in connection
with purchasing, handling, and 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 travelling, office, and other expenses; also all expenses, including wages,
fuel, and supplies, of operating switching locomotives when exclusively assigned to the service of switching at material storehouses.
(Expenses of incidental switching at material yards by locomotives
in regular switching service shall be charged to the appropriate transportation accounts.) The pay and expenses of men employed in
purchasing or inspecting a single class of material, such as ties, shall
be added as store expenses to the cost of that particular material.
The total amount of storehouse expense charged to this account
shall be so distributed among the accounts to which material has been
charged that the amounts thus distributed will be, for each account,
in proportion to the value of the material issued chargeable thereto,
except that the amount representing the purchasing department
expenses shall be apportioned on the value of the material issued which
was purchased by that department. To avoid monthly fluctuations
in the ratio of store expenses to the value of material purchased or
issued, carriers may make a monthly apportionment on the basis of
fair percentage rates, provided the store expense account be adjusted
and closed out at the end of each year.
11. Stationery Store Expenses.—A clearing account entitled
" Stationery store expenses " shall be kept, to which shall be charged
expenses in connection with purchasing, handling, and storing stationery, and for distributing it from the stationery stores, including
the pay of officers and employees in the stationery store department
and their travelling, office, and other expenses. The amounts charged
to this account shall be apportioned to the accounts to which is
charged stationery issued from the store, upon the basis of the charges
to these accounts for such stationery.   To avoid monthly fluctuations 30
in the ratio of store expenses to the value of material issued or purchased carriers may make a monthly apportionment on the basis of
fair percentage rates, provided the stationery store expense account
be adjusted and closed out at the end of each year.
12. Insurance.—Provision has been made in each of the general
accounts for premiums paid and amounts set aside for fire and other
insurance. Amounts of insurance recovered on account of losses shall
be credited to the accounts to which the losses are chargeable.
13. Equalization of Expenses.—For the purpose of equalizing the
monthly charges for the repairs of fixed improvements and equipment
the carrier may include each month in the appropriate primary repair
accounts a uniform proportion of the amount of authorized estimates
of such expenses for the fiscal or calendar year. In a like manner
the authorized estimates of expenses on account of personal injury
or loss and damage liability, for stationery and printing, and for
advertising may be equalized in the monthly accounts for the fiscal
or calendar year. If the carrier has been unable to carry out its
programme for repairs and does not adjust its accounts to conform to
the actual expenditures, it may carry forward the balances and treat
them as provided in section 14, relating to balances in operating
reserves. If, on account of claims for personal injury or loss and
damage being unsettled at the close of the year, the accounts for such
expenses are not adjusted, the balances carried forward in the operating reserve account shall be analyzed as also provided for in section
14 of these instructions.
Charges for stationery and printing and for advertising, for a
fiscal or calendar year shall be adjusted to the actual expenses.
14. Balances in Operating Reserves.—If, at the end of a fiscal
year, balances remain in operating reserves, the carrier shall indicate
in detail in a formal report to the Department the amounts therein,
and the conditions causing the carrying forward of such balances,
except as to balances applicable to personal injury or loss and damage
liability, for which balances the carrier shall preserve in its files the
details upon which such estimates were based. Separate records shall
be kept of the operating reserve accounts for each year.
15. Subprimary Accounts for Water Lines and Electric Divisions.—When a carrier operates a water line and desires to set up sub- 31
primary accounts under the primary accounts for such operations
contained in this classification, the subprimary accounts shall conform to the accounts prescribed in the classification of operating
expenses of carriers by water. When the carrier operates an electric
division and desires to set up subprimary accounts under the primary
accounts contained in this classification, the subprimary accounts
shall conform to the accounts prescribed in the classifiation of operating expenses of electric railways.
16. Interpretation of Item Lists.—Lists of "items," "details,"
etc., have been given as a part of this classification for the purpose of
clearly indicating the application of the accounting rules in specific
cases. The lists in every case are to be considered as merely representative and not as excluding from any account analogous items
which happened to be omitted from the list appended. On the other
hand, the appearance of an item in a list warrants the inclusion of
such item in the account concerned only when the text of the account
also indicates inclusion, inasmuch as the item frequently appears in
more than one list—for example, the item of blank books under
accounts Nos. 276, 334, 358, 410, and 458—and the proper charge in
any one instance must be determined by the text of the account. TEXT PERTAINING TO OPERATING EXPENSE ACCOUNTS.
I. MAINTENANCE OF WAY AND STRUCTURES.
The primary accounts included in this general account are
designed to show the expenses of maintaining fixed improvements which are devoted to railway operations, with the exception of shop machinery, power plant machinery, and power substation apparatus, the expenses of maintaining which are includible in general account II, Maintenance of Equipment.
The accounts for maintenance of way and structures shall be
kept in such manner as to show separately, by primary accounts,
the expenses directly assignable to sleeping car operations, water-
line operations, dining and buffet service, hotels and restaurants,
grain elevators, stockyards, producing power sold, and other
miscellaneous operations.
201. SUPERINTENDENCE.
This account shall include:—
Pay of Officers.—The pay of officers directly in charge of or
engaged in the maintenance of roadway and structures.
Vice-president.
Assistant vice-president.
General manlager.
Assistant general manager.
General superintendent
Assistant general superintendent.
Chief engineer.
Engineer.
Division enginer.
Bridge engineer.
LIST OF OFFICERS.
Chief Signal engineer.
Assistant engineers.
Architect.
Roadimlaster.
Assistant roadmaster.
Master carpenter.
Assistant   master   carpenter.
-Master mason.
iSaroerintendent of roadway structures.
Superintendent       iof
Inspector of maintenance.
Building inspector.
Inspector of roadway
stores.
Supervisor.
Assistant supervisor.
Fire chief.
Fire inspector.
Sanitary inspector.
Pay of Clerks and Attendants.—The pay of clerks and other
employees in the offices and on the business cars of officers whose
pay is chargeable to this account.
32 33
Chief clerk.
Draftsmen.
Clerks.
Stenographers.
/Transitmen.
LIST  OF  EMPLOYEES.
Deveimen.
Rodmen.
Chainmen.
Axemen.
Janitors.
Messengers.
Cooks.
Porters.
Office and Other Expenses.—Office expenses and other
expenses of officers and employees whose pay is chargeable to
this account; also amounts paid detective agencies and others
for investigations in connection with maintenance of way and
structures.
ITEMS of expense and supplies.
Atlases   and   maps.
Books for office use.
Business car service.
Fees and dues in associations.
Furniture repairs and renewals.
Heating.
Lighting.
Official train service.
Periodicals and newspapers.
Power..
Provisions for business cars.
Rent of offices.
Repairs       of       rented
offices.
Telegraph service.
Telephone service.
Travelling expenses.
Water and ice.
supplies for technical assistants.
Barometers.
Books and maps.
Boxes for materials and
' - instruments.
Dameras.
Camp equipage.
Chains fior surveyors.
Compasses.
Curves.
Drafting boards.
Drafting instruments.
Field glasses.
Field notebooks.
Hatchets.
I-evels.
Magnets.
Magnifiers.
Marking chalk.
Oilstones.
Paper, blue-print.
Parallel rules.
Photographic supplies.
Plane tables.
Pla-nimeters.
Plummets.
Protractors.
Ranging poles.
Reading glasses.
Rods for surveyors.
Scales.
Sextants.
Section liners.
Slide rules.
Stakes.
Straightedges.
Tally registers.
Tape lines.
Tee-squares.
Telescopes.
Thermometers.
Thumb tacks.
Tracing linens.
Transits.
Traverse tables.
Triangles.
Tripods.
Verniers.
Note A.—When employees designated above are engaged on construction or other work not chargeable to Maintenance of Way and
Structures, their pay and expenses while thus employed shall be charged
to the specific work on which engaged.
Note B.—When officers designated above have supervision over more
than one department, their salaries, the pay of their clerks and attendants, and their office and other expenses shall be apportioned equally
among the departments over which they have supervision.
Note C.—No part of the pay and expenses of the officers and
employees designated above shall be charged to other primary accounts
under Maintenance of Way and Structures.
Note D.—The   cost   of   stationery   for   Maintenance   of Way   and
Structures offices is chargeable   to   account   No.  276,  " Stationery and
printing."
18858—3 34
202. ROADWAY MAINTENANCE.
This account shall include:—
Care of Roadbed.—The cost of repairing roadbed.
ITEMS  OF  ROADWAY EXPENSE.
Blasting rocks. Oiling roadbed.
Building temporary tracks around Removing        temporary        tracks
slides and washouts. around   slides  and   washouts.
Constructing    and    cleaning    fie Repairing   roadbed   damaged   by
ditches,    open    ditches,    and washouts.
drains. Removing dangerous rocks.
Crowning track ties with  retain- Removing slides.
ing earth. Restoring roadbed, cuts, fills, and
Filling borrow and  cattle pits. embankments     to     standard
Keeping tracks clear and  repair- width.
ing subgrade in case of wash- Sloping  cuts.
outs. Sodding roadway.
Landscape gardening along roadway.
Note A.—The cost of drains or sewers laid under tracks shall be
included in account No. 208, " Bridges, trestles, and culverts." The
cost of landscape gardening within the limits of the grounds around
buildings shall be included in the appropriate repair accounts for
buildings.
General Cleaning.—The cost of cutting, removing, and disposing of brush, grass, and weeds from right of way; ploughing
and digging fireguards; dressing ballast and cutting sod lines;
removing miscellaneous scrap, drift, cinders, dirt, and other
material from right of way and from road and terminal tracks
(including tracks at stations, engine yards, and car yards); and
cleaning streets used as roadways.
Note B.—Loading ashes at engine-yard tracks shall be charged to
the enginehouse expense accounts.
Watching Roadway.—The cost of extinguishing fires on right
of way and adjacent thereto, and of walking, watching, and
patrolling tracks and right of way.
Note C.-^-The cost of watching' and patrolling bridges, buildings,
and miscellaneous property is provided for in accounts specifically relating to  such property.
Bank Protection.—Cost of protecting banks by repairing
retaining walls, riprap, piling, piers, dikes, breakwaters, and
revetments, and by changing the channels of streams to prevent
cutting, washing, and sliding of embankments. 35
Train Service.—The cost of work-train service in connection
with work pertaining to roadway maintenance.
Track Changes.—Tbe cost of roadway work in connection with
taking up and relocating tracks.
Other Expenses.—The cost of roadway work not provided for
elsewhere, such as official roadway inspection train service and
premiums in connection with roadway maintenance.
Note D.—Tools and supplies used by repair men and watchmen in
roadway maintenance service shall be charged to account No. 271,
" Small tools and supplies."
203. ROADWAY—DEPRECIATION.   (Eliminated.)
204. UNDERGROUND POWER TUBES.   (See account 257.)
This account shall include the cost of repairing power tubes
or conduits for underground contacts of electric railways or for
underground cables of cable traction railways.
DETAILS   OF   UNDERGROUND   CONTACT   CONSTRUCTION.
Concrete   work. Pulleys.
Drain pipes. Sheaves.
Manhole covers. Slot rails.
Manhole fra-mes. Yokes. /
Note.—The cost of replacing track rails, other track material,
electric contact rails, and insulators shall be charged to the accounts
provided for such expenses and not to this account.
205. UNDERGROUND POWER TUBES—DEPRECIATION.
(Eliminated.)
206. TUNNELS AND  SUBWAYS.
This account shall include the cost of repairing, ventilating,
lighting and watching tunnels and subways for the passage of
trains, and the cost of special tools and supplies furnished in
connection with the work.
(Note carefully special instructions, sections 2 and 3.)
Note.—The cost of repairs to signals and to roadway and tracks in
tunnels shall be charged to the appropriate maintenance of way accounts
and not to this account.
207. TUNNELS AND SUBWAYS—DEPRECIATION.    (Elimin
ated.)
18858—3J 208. BRIDGES, TRESTLES, AND CULVERTS.
This account shall include the cost of repairing (including
fuel and supplies used) and watching bridges, trestles, and culverts, including altering and bracing during process of filling,
removing old structures in connection with the construction of
new structures, dredging and cleaning water channels for protection, and cleaning culverts.
The bridges, trestles, and culverts referred to in this account
include only structures which carry the carrier's own tracks.
DETAILS  OF BRIDGE  STRUCTURES.
Abutments.
Bridge signs. I
Cofferdams.
Concrete and masonry ends for
culverts.
Cribs.
Decking, including gravel for fire
protection.
Dike protection.
Drainage systems.
Draw protection.
Drawbridge engines and machinery.
False work.
Guard timbers.
Ice breaker.
Painting.
Pier protection.
Piers and foundations.
Pipe culverts.
Retaining   walls.
Riprap around abutments.
Riprap at culvert ends.
Supports.
Water channels.
Waterproofing.
Wing dams.
Wing walls.
Note.—When a part or the entire structure of a bridge or trestle is
converted, by filling, into an earth embankment, the ledger value of the
structure, or of the portion thereof filled, shall be credited to road and
equipment account No. 6, " Bridges, trestles, and culverts." In case the
bridge is used in lieu of a temporary trestle for the purpose of filling, the
estimated cost of such a temporary trestle shall be charged to road and
equipment account No. 3, " Grading." The ledger value of the structure
or portion thereof, filled, less the value of the salvage and the estimated
cost of trestle charged to road and equipment account No. 3, " Grading,"
v   shall be charged to this account.
209. BRIDGES,   TRESTLES,  AND   CULVERTS—DEPRECIATION.    (Eliminated.
210. ELEVATED STRUCTURES.
This account shall include the cost of repairing elevated structures and foundations of elevated railway systems.
211. ELEVATED STRUCTURES—DEPRECIATION,
ated.)
(Elimin- 212. TIES.
This account shall include the cost of cross, switch, bridge,
and other track ties used in the repairs of tracks.
Note A.—The cost of labour for unloading, distributing, and putting
ties in tracks, the cost of work-train service in connection with the
distribution of the ties laid, and the COst of picking up and concentrating
or disposing of the ties released shall be charged to account No. 220,
" Track laying and surfacing."
Note B.—The excess cost of metal ties applied in place of wooden
ties over the cost at current prices of replacing in kind the wooden ties
removed shall be charged to road and equipment account No. 8, " Ties."
Note C.—The cost of ties used for repairs of tracks in quarries and
ballast pits shall be included in the appropriate clearing accounts, and
of ties used for repairs of tracks on car floats in account No. 323,
" Floating equipment—Repairs."
213. TIES—DEPRECIATION.    (Eliminated.)
214. RAILS.
This account shall include the cost (less salvage) of rails used
in the repairs of tracks; also the difference between the cost (at
current prices at time of removal) of heavy rails removed and
the cost of lighter rails applied in repairs of tracks.
Note A.—The cost of labour for unloading, distributing, and putting
rails in tracks, the cost of work-train service in connection with the
distribution of the rails laid, and the cost of picking up and concentrating the rails released shall be charged to account No. 220, "Track
laying and surfacing."
Note B.—The excess cost of heavier rails or rails of improved
quality or type applied in repairs of tracks over the cost at current
prices of rails of the weight, type, and quality released shall be charged
to road and equipment account No.  9,  " Rails."
Note C.—The cost of rails used for repairs of tracks in quarries
and ballast pits shall be included in the appropriate clearing accounts,
and of rails used for repairs of tracks on car floats to account No. 323,
" Floating equipment—Repairs."
215. RAILS—DEPRECIATION.    (Eliminated.)
216. OTHER TRACK MATERIAL.
This account shall include the cost (less salvage) of all track
material used in the repairs of tracks, other than ballast, ties, and
rails. IfHSi       " '*4# ITEMS   OF  OTHER   TRACK   MATERIAL.
Angle bars.
Anticreepers.
Connecting rods
Derails.
Frog and   guard-rail
blocking.
Frogs.
Guard-rail damps.
Guard-rail fasteners.
Guard-rails.
Main rods.
Nut locks.
Nuts.
Offset bars.
Rail braces.
Rail chairs.
Rail clips.
Rail joints.
Rail rest.
Rail shims.
Rail splices.
Splice bars.
Step chairs.
Switch chairs.
Switch crossings.
Switch lamps.
Switch     locks     and
keys.
Switch points.
Switch stands.
Switch-stand  bolts.
Switch targets.
Switches.
Tie plates.
Tie   plugs.
Tie-rods.
Track bolts.
Track insulators.
Track spikes.
Note A.—The cost of labour and train service for distributing, and
applying " other track material " used, and the cost of picking up and
concentrating the material released shall be charged to account No. 220,
"Track laying and surfacing."
Note B.—The excess cost of improved or heavier track material
applied for repairs of tracks, under a definite plan of changing standards,
over the cost, at current prices, of material of the same weight and
quality as that released, shall be charged to road and equipment account
No. 10, "Other track material."
Note C.—The cost of " other track material" used for repairs of
tracks in quarries and ballast pits shall be included in the appropriate
clearing accounts, and of such track material used for repairs of tracks
on car floats in account No. 323, " Floating equipment—Repairs."
217. OTHER  TRACK
inated.)
MATERIAL—DEPRECIATION.     (Elini-
218. BALLAST.
This account shall include the cost of gravel, stone, slag, cinders, sand, and like ballast material used in the repairs of tracks,
including the cost of work-train service and of unloading the
material.    (See special instructions, section 11.)
When the ballast taken from a pit is not sufficient to justify
the opening of a clearing account, the cost of gravel and quarry
rights and cost of sinking test holes shall be included in this
account.
Note A.—The cost of loading cinders at ash pits shall be charged to
account No. 388, " Enginehouse expenses—Yard," or to account No. 400,
" Enginehouse expenses—Train." No charge to cover the value of
cinders accumulated by the carrier shall be included in this account.     |
Note B.—The cost of labour putting ballast in tracks shall be
included in account No. 220, " Track laying and surfacing." 39
Note C.—The excess cost of ballasting tracks over the cost of
replacing in kind to its maximum height and width the ballast previously put in the roadbed shall be charged to road and equipment
account No.  11,  " Ballast."
Note D.—Earth placed to form a crown in the middle of the track
is not to be considered as ballast.
Note E.—The cost of ballast used for repairs of temporary tracks,
such as gravel pit or quarry tracks, shall be included in the appropriate
clearing accounts.
219. BALLAST—DEPRECIATION, (Eliminated.)
220. TRACK LAYING AND SURFACING.
This account shall include:—
Applying Ballast.—The cost of labour expended in preparing
the roadbed, and applying ballast for repairs of tracks.
Applying Ties.—The cost of labour expended in unloading,
distributing, and applying ties for repairs of tracks; in gathering up and disposing of the ties released; and in respacing ties.
Applying Rails.—The cost of labour expended in unloading,
distributing, cutting, slotting, drilling, adzing for, and laying
rails for repairs of tracks; in gathering up and loading rails
released; and in adjusting for expansion and contraction of
rails.
Applying Other Track Material.—The cost of labour
expended in unloading, distributing, and applying other track
material for repairs of tracks; and the cost of gathering up and
loading the material released.
Track Maintenance.—The cost of labour expended in aligning, surfacing, gauging, and shimming tracks; in tightening
track bolts and track spikes; in restoring rails, ties, and ballast
in case of washouts, derailments, and wrecks; and in taking up
tracks.
Train Service.—The cost of work-train service (except work
trains distributing Ballast material) in connection with work pertaining to track laying and surfacing.
Track Changes.—The cost of track work (exclusive of the
cost of track material) in taking up and relocating tracks. I
40
• Other Expenses.—The cost of track laying and surfacing
work not provided for elsewhere, and expenses, such as repairing
and replacing rail rests, official track inspection train service,
and premiums in connection with track repairs.
(Note carefully special instructions, sections 2 and 3.)
Note.—Tools and supplies used by track repairmen and watchmen
shall be charged to account No. 271, " Small tools and supplies."
221. RIGHT OF WAY FENCES.
This account shall include the cost of repairing right of way
fences (including permanent snow and sand fences in lieu of
ordinary* right of way fences), farm gates, cattleguards, wing
fences, aprons, and hedges, except those around stockyards, fuel
stations, station and shop grounds, and building sites.
222. RIGHT  OF WAY FENCES—DEPRECIATION.     (Eliminated.)
223. SNOW AND SAND FENCES AND SNOWSHEDS.
This account shall include the cost of repairing permanent
and portable snow and sand fences and snowsheds for the protection of tracks from snow and sand, including rent of land for
placing snow and sand fences.
(Note carefully special instructions, sections 2 and 3.)
Note A—The cost of repairing permanent snow and sand fences
which take the place of right of way fences shall be included in account
No.   221,  "Right of,way fences."
Note B.—The cost of setting up, taking down, and storing portable
snow and sand fences shall be included in account No. 272, " Removing
snow, ice,  and sand."
224. SNOW   AND    SAND   FENCES    AND    SNOWSHEDS—
DEPRECIATION.    (Eliminated.)
225. CROSSINGS AND SIGNS.
This account shall include the cost of repairing farm passes,
highway crossings, and crossings of other railways crossing the
carrier's right of way, except railways crossing at grade; also cost
of repairing track signs. 41
DETAILS OF GRADE CROSSINGS.
Batteries, with track instruments
and connections, including battery renewals.
Crossing  gates.
Crossing   signal   bells.
Hose for sprinkling grade crossings.
Paving.
Planking.
Soil  crossing  drains.
Watch houses at crossings.
Warning signals.
Water for sprinkling grade crossings.
Water pipes.
DETAILS  OF OVERGRADE  CROSSINGS.
Bridge substructures.
Bridge superstructures.
Decking, including roadways.
Drainage systems.
Piers, including foundations.
Retaining and wing walls, including foundations.
DETAILS   OF   UNDERGRADE   CROSSINGS.
Drainage systems.
Retaining walls, outside of bridge
abutments.
Roadways and sidewalks.
Curbing.
LIST  OF   SIGNS.
Boundary  signs. aStrbdivision boards.
Mile signs. Tunnel caution signs.
Monument stones. Water station signs.
Overhead-bridge   caution signs. Water trough signs.
Section signs Whistle signs.
Slow or stop signs. - Yard-limit signs.
Note A—The cost of repairing • shop and station overgrade footbridges and subways not public highways shall be included in repairs of
such buildings.
Note B.—The cost of repairing a bridge or other structure which
carries the track of another carrier over the accounting carrier's tracks
shall be included in this account. The cost of repairing bridges or
trestles, carrying the carrier's tracks over roads, highways, or other
railways, shall be charged to account No. 208, " Bridges, trestles, and
culverts." "
Note C.—The cost of repairing bridge signs shall be included in
account No.  208,  " Bridges, trestles, and culverts."
226. CROSSINGS    AND- SIGNS—DEPRECIATION.     (Eliminated.)
227. STATION AND OFFICE BUILDINGS.
This account shall include the cost of repairing station and
office buildings, fixtures, and appurtenances (including those
for heating and lighting), used by the carrier in its operations;
also the cost of maintaining grounds appurtenant to such buildings. STATION   AND   OFFICE   STRUCTURES   AND   DETAILS.
Baggage rooms.
Breakwaters    for    protection    of
buildings.
Buildings and rooms for trainmen.
Buildings  on piers.
Call bells.
Coal bins.
Coal-transferring machinery   (not
on coa'l and ore wharves).
Coal       trestles     (not    at       fuel
stations).
Commissarial buildings.
Drainage and sewer systems.
Dwellings.
Elating  houses.
; Electric   wiring.
Elevators and machinery.
Express buildings.
Fences.
Fire-engine houses.
Freight cranes.
Freight   derricks.
Freight  handling  machinery.
Freight houses.
Garages.
Gas-supply systems.
General office  buildings.
Grain cribs.
Grain elevators.
Grain warehouses.
Greenhouses.
Hay  houses.
Heating plants.
Hedges.
Hoisting    engines,    for    handling
freight.
Hose houses.
Ice   houses.
Lighting plants.
Mail cranes.
Milk stands.
Office buildings.
Ore transferring machinery (not
on coal and ore wharves).
Outhouses.
Pavement in ground limits.
Platforms,   freight.
Platforms, passenger, including
planking between tracks.
Power distribution systems, interior.
Reading   rooms.
Rooms for Y.  M. C.   A.
Scale  houses.
Sidewalks.
Stables.
Station footbridges (not highway
crossings).
Station intertrack fences.
Station platforms.
Station  signs.
Station stairways.
Station subways (not highway
crossings).
Station power houses.
Stations,  freight.
Stations,   passenger.
Stock pens.
Storehouses.
Telegraph offices.
Telpher systems.
Track scales.
Transfer houses.
Transfer platforms.
Waiting rooms.
Warehouses.
Washrooms. . i/AA^.
Water-supply-systems.
Note.—Incidental cleaning, including the cost of cleaning snow from
roofs, when done by station or office employees, shall not be included in
this account.
228. STATION AND OFFICE BUILDLNGS-
( Eliminated.)
-DEPRECIATION.
. ROADWAY BUILDINGS.
The account shall include the cost of repairing roadway shops
and other roadway buildings, including drainage, water, gas, and
sewer pipes and their connections, machinery and other apparatus, fixtures, and furniture in the buildings; also the cost of
maintaining the grounds appurtenant to such buildings. 43
LIST   OF   ROADWAY   STRUCTURES.
Bins for material.
Blacksmith shops.
Boarding houses.
Breakwaters    for    protection    of
buildings.
Carpenter shops.
Dwellings for roadway employees.
'Fire-engine houses.
Frog shops used solely for repairs
of track material.
■Hand-ear houses.
Dumber sheds.
Offices.
Outhouses.
Planing mills.
Rail shops used solely for repairs
of track material.
Repair shops.
. Scrap bins.
Section dwelling houses.
Stables.
Storehouses.
Tool houses.
Watch houses.
Note A.—The cost of repairing signal and interlocker buildings and
their appurtenances shall be included in account No. 249, " Signals and
interlockers."
Note B.—Incidental cleaning, including the post of cleaning snow
from roofs, when done by employees regularly working in the buildings,
shall not be included in this account.
230. ROADWAY BUILDINGS—DEPRECIATION.  (Eliminated.)
231.
WATER STATIONS.
'This account shall include the cost of repairing water stations, fixtures, and appurtenances used by the carrier in its operations, and the cost of maintaining the grounds appurtenant to
such stations.
WATER   STATION   STRUCTURES   AND   DETAILS.
Pump houses.
Pumps.
Purifying plants.
Reservoirs.
Settling basins..
Stationary engines.
Steam pipes.
Tanks    and    foundations.
Track 'tanks.
Tubs.
Water cranes.
Water-pipe lines.
Water- treating
plants.
Wells.
Windmills.
Boilers.
Breakwater  for  protection    of    buildings.
Buildings on piers.
Oisterns.
-Dams.
Fences.
Outhouses.
Penstocks.
Note.—Incidental cleaning, including the cost of cleaning snow from
roofs, when done by water station employees, shall not be included in
this account.
232. WATER STATIONS—DEPRECIATION.   (Eliminated.)
233. FUEL STATIONS.
This account shall include the cost of repairing fuel stations,
fixtures, and appurtenances used by the carrier in its operations,
and the cost of maintaining the grounds appurtenant to such
stations. tf~\
44
FUEL  STATION  STRUCTURES AND DETAILS.
Breakwater for protection of buildings.
Buckets.
Buildings on piers.
Coal buggies.
Coal  hoists.
Coal pockets and
chutes.
Dumping machinery.
Elevating (machinery.
Fences.
Fuel houses.
Fuel-oil columns.
Fuel-oil plants.
Fuel-oil pumps.
Fuel-oil sumps.
Fuel-oil tanks.
Fuel platforms.
Note.—Incidental cleaning, including the cost
roofs, when done by fuel station employees, shall
account.
Fuel  wharves.
Inclines.
Outhouses.
Scales.
Sheds.
Stationary engines.
Tipple cars.
Weighing apparatus.
Wood racks,
of cleaning snow from
not be included in this
234. FUEL STATIONS—DEPRECIATION.    (Eliminated.)
235. SHOPS AND ENGINEHOUSES.
This account shall include the cost of repairing shop and
enginehouse 'buildings, fixtures, and appurtenances used by the
carrier vin repairing and preparing equipment, and the cost of
maintaining the grounds appurtenant to such buildings.
SHOP  AND  ENGINEHOUSE   STRUCTURES  AND  DETAILS.
Air-compressor houses.
Ash pits and pockets.
Ash   plants.
-Bins for material.
Backsmith shops.
Breakwaters for protection of
buildings.
'•Buildings  on  piers.
Car sheds.
Car shops.
Carpenter   shop3.
Cinder pits.
Cinder pockets.
Drop pits.
Dry   houses
Electric-power distribution systems
within buildings.
Enginehouses.
Fire-engine houses.
Footbridges (not public highways).
Foundries.
Gas-compressor houses.
Heating plants.
Hose houses.
Ice houses.
Laboratories.
Dighting plants.
Lumber sheds.
-Machine shops.
Material and supply truck tracks.
Motor-crane tracks.
Offices,   shop.
Oil houses.
Outhouses.
Paint shops.
Pipe lines, air,  interior.
Pipe lines, car-heating.
Pipe lines,  gas,  interior.
Planing mills.
Platforms, shop and yard.
Repair  shops.
•Sand houses.
.Scale houses.
Scrap bins.
Sidewalks.
Stables.
Steam    distribution   systems,
terior.
Storehouses.
Tanks,   gas.
Tanks,  oil.
Test  rooms.
Tin shops.
Tool   houses.
Track scales.
Transfer tables.
Turntables. •
Upholstering shops.
Warehouses.
Wash rooms.
Watch   houses. 45
Note A.—The cost of repairing machinery and other apparatus,
including special foundations, in shops for maintenance of equipment
shall be included in account No. 302, " Shop machinery."
Note B.—Incidental cleaning, including the cost of cleaning snow
from roofs, when done by shop employees, shall not be included in this
account.
236. SHOPS AND ENGINEHOUSES—DEPRECIATION.
(Eliminated.)
237. GRAIN ELEVATORS.
This account shall include the cost of repairing structures for
the transfer, treatment, and storage of grain, including conveyors, machinery and fixtures; also the cost of maintaining the
grounds appurtenant to such buildings.
The buildings referred to in this account are large elevators
in which a regular grain business is handled or grain is stored
for various owners.
Note A.—Small storage elevators at way stations, where the
freight is received for shipment, etc., are classed as station buildings.
Note B.—Incidental cleaning, including the cost of cleaning snow
from roofs, when done by grain elevator employees shall not be included
in this account.
238. GRAIN ELEVATORS—DEPRECIATION.    (Eliminated.)
239. STORAGE WAREHOUSES.
This account shall include the cost of repairing storage warehouses, inclu'ding machinery and fixtures therein; also the
cost of maintaining the grounds appurtenant to such warehouses.
The buildings referred to herein are not the ordinary freight
warehouses or stations where freight is received for shipment,
etc., but are warehouses in which merchandise is stored and which
the carrier operates as storage warehouses.
(Note carefully special instructions, sections 2 and 3.)
Note.—Incidental   cleaning,   including   the   cost   of cleaning   snow
from roofs,   when   done by storage warehouse employees, shall   not   be
included in this account.
240. STORAGE   WAREHOUSES—DEPRECIATION.     (Eliminated.) KS 46
241. WHARVES AND DOCKS.
This account shall include the cost of repairing wharves located
at marine, lake, or river docks; dredging waterways to approaches
and around such structures, including removal of dredged-out
material; and cutting ice in and around docks wharves to prevent
damage; also cost of repairs of cribwork, racks, or caissons
for preserving the depth of water in docks; and cost of repairs
of guards, pilling, and other protection against damage by drift
or ice.
Details of wharves and docks.
Bridge pontoons. Ferry-bridge machin- Jetties  and   inclines.
Bulkheads.                               ery. Transfer-bridge   ma-
Caissons. Ferry bridges. chinery.
Cribwork. Feri-y racks. Transfer  bridges.
Dry   docks. Ferry slips.
Note A.—The cost of repairing buildings, tracks, and machinery
(not bridge machinery) on wharves and piers shall be charged to the
appropriate expense accounts.
Note B.—The cost of repairing coal and ore wharves shall be
charged to account No. 243, " Coal and ore wharves."
NOTte C—Incidental cleaning, when done by regular wharf employees,' shall  not be  included  in  this  account.
242. WHARVES   AND   DOCKS—DEPRECIATION.      (Elimin
ated.)
243. COAL AND ORE WHARVES.
This account shall include the cost of repairing wharves and
docks, including the cost of repairing conveyers, machinery, and
fixtures for the transfer, treatment, blending, or storage of coal
or ore.
Note A.—The structures referred to in this account do not include
small transfer or storage trestles at stations where coal is stored or
delivered,  such trestles being classed as station buildings.
Note B.—Incidental cleaning, including the cost of cleaning snow
from roofs, when done by coal and ore wharf employees, shall not be
included in this account. J&? <*"jj
244. COAL AND ORE WHARVES—DEPRECIATION.    (Eliminated.) 47
245. GAS PRODUCING PLANTS.
, This account shall include the cost of repairing gas producing
and gas compressing plants, including the machinery and appliances in such plants; also the cost of maintaining the grounds
appurtenant to such plants.
Note.—Incidental cleaning, including the cost of cleaning snow from
roofs, when done by employees of the gas producing plant, shall not be
included in this account.
246. GAS PRODUCING PLANTS—DEPRECIATION.    .(Eliminated.)
247. TELEGRAPH AND TELEPHONE LINES.
This account shall include:
Telegraph.:—The cost of repairs of telegraph outside plant and
terminal equipment for which the carrier is responsible, including the cost of work-train service and of special tools provided
for the work.
Telephone.—The cost of repairs of telephone outside plant
and terminal equipment for which the carrier is responsible,
including the cost of work-train service and of special tools provided for the work.
DETAILS   OF   TELEGRAPH   AND   TELEPHONE   TERMINAL   EQUIPMENT.
Batteries. Fuses and mechanical protectors.
Cables and wires, interior. Rectifiers.
Conduits, interior. Rheostats.
Connecting   wires. Sending    and    receiving    instru-
Current  conitrolling  instruments. ments.
Electric generators and motors. Switchboards.
Electric  meters. Testing outfits.
Engines^  stationary. Transformers.
DETAILS  OF  TELEGRAPH  AND  TELEPHONE  OUTSIDE  PLANT.
Aerial  attachments. Guy  wires.
Braces. Insulators.
BracketSi Poles.
Cable boxes and appurtenances. Submarine cables and connections.
Cables and wires, aerial. Telephone pole boxes.
Conduits and  appurtenances. Towers.
Cross arms. Underground    cables    and     con-.
Guy .stubs. neotions.
Note.—The salaries, rent, other office expenses, and travelling expenses of superintendents of telegraph and telephone, their assistants,
clerks, and attendants, when engaged both in maintaining and operating
telegraph and telephone lines, shall be apportioned equally between this
account and account No. 407, "Telegraph and telephone operation." 48
248. TELEGRAPH   AND   TELEPHONE   LINES—DEPRECIATION.    (Eliminated.)
249. SIGNALS AND INTERLOCKERS.
The account shall include the cost of repairing signals and
interlockers governing the movement of trains, including salaries,
rent, and other office expenses, and the travelling expenses of
division signal engineers, signal supervisors, their assistants,
clerks, and attendants; also the cost of special tools furnished
for such work.
DETAILS   OF   SIGNALS   AND   INTERLOCKERS.
Air compressors.
Batteries.
Boilers.
Distant signals.
Dynamos.
Engines, stationary.
Gates at crossings of other railroads.
Home signals.
Interlocker buildings.
Interlocker machinery.
Interlocker mechanism.
Levers.
Power transmission lines.
Rail   bonds.
Railway-crossing signals.
Relays.
Note.—The cost of repairing track material, such as switchesr
special track fastenings, split rails, and frogs used in connection with
interlockers, shall be charged to account No. 216, 'MDther track material."
250, SIGNALS      AND      INTERLOCKERS—DEPRECIATION.
(Eliminated.)
251, 253, 255, 259, 261 arid 263 are included in account 257.
252, 254, 256, 258, 260, 262 and 264 are eliminated.
Semaphores.
Signal and switch levers.
■Signal  arms..
Signal blades.
Signal  bridges.
Signal buildings.
Signal   lamp   brackets   and'  connections.
Signal lamps.
Signal machinery.
Signal poles and • foundations.
Signal pulleys and foundations.
Special  appliances.
Station signals.
Train-order signals.
Wiring.
257. POWER TRANSMISSION SYSTEMS.
This account shall include the cost of repairing systems for
transmitting high-tension power from power houses to the point
where transformed for use, including the cost of work-train service and special tools furnished for such work. 49
DETAILS   OF   POWER   TRANSMISSION   SYSTEMS.
Cables. Span wires.
Cut-outs (not at power houses and Switchboards     (not     at     power
substations). houses and substations).
Feed wires. Transformers      (not     at     power
Guard wires. houses and substations).
Insulators and connections.
Note A—The cost of repairing track material, such as insulated
rail splices used in connection with transmission systems shall be charged
to account No.  216, "Other track material." VAg^'i
Note B.—When the electric current generated or received is.
changed by means of (a) rotary converters, (6) motor generator sets,
or (c) static transformers (substation apparatus), that portion of the
line or outside conductor system carrying current other, than the operating kind or voltage shall be classed as transmission system. When
the electric current is generated or received and used substantially
unchanged in voltage and kind, the line or outside conductor system,
including any feeders, trolley wires, booster circuits, and supplementary
return, shall be classed wholly as distribution system. The tie lines between generating stations and substations should follow the same rule
as other lines.
This account shall also include the cost of repairing dams,
canals, and pipe lines and accessories devoted to the utilization
of water power for the operation of trains and cars, and to
furnish power, heat, and light for general purposes.
DETAILS   OF   DAMS,   CANALS   AND   PIPE   LINES.
Aqueducts. Gates. Roadways.
Bridges. Grids. Sluices.
Fences. Inlet  valves. Valves.
Footbridges. Penstocks. Viaducts.
Fore bays. Reservoirs. Walls.
This account shall also include the cost of repairing the
buildings of power plants which furnish power for the operation
of trains and cars, and furnish power, heat, and light for general
purposes, including distinct power plant buildings at shops;
drainage, water, and sewer pipes and their connections; miscellaneous furniture and fixtures; and the cost of maintaining the
grounds appurtenant to such buildings.
Note A—The cost of repairing machinery and other apparatus in
general power plants shall be included in account No. 304, " Power plant
machinery."
Note B.—Incidental cleaning, including the cost of cleaning snow
from roofs, when done by power plant employees, shall not be included
in this account. !ffi&-^lif^
18858—4 50
This account shall further include the cost of repairing buildings of power substations, including storage-battery stations,
used to transform power for the operation of trains and cars, and
to furnish power, heat, and light for general purposes; drainage, water, and sewer pipes and their connections; fixtures, including wiring for lighting and heating; and miscellaneous furni- .
ture and fixtures; also the cost of maintaining the grounds
appurtenant to such buildings.
Note A—The cost of repairing substation apparatus for transforming or storing power in power substations shall be included in
account No. 306, "Power substation apparatus."
Note B.—Incidental cleaning, including the cost of cleaning snow
from roofs, when done by substation employees, shall not be included
in this account.
This account shall include the cost of repairing electric distribution systems, whether overhead, surface, or underground,
for conveying low-tension power for propelling trains and cars,
and for power, heat, light, and general purposes.
DETAILS   OF  POWER  DISTRIBUTION   SYSTEM.
Compressed-air pipe lines. Span wires.
Cut-outs    (not   at   power houses        Steam pipe lines.
and "substations). Switchboards      (not     at     power
Feed   wires. houses and  substations).
Guard   "wires. Third-rail.
Insulators and connections. Third-rail braces.
Overhead trolley wires Third-rail    insulation    and    pro-
Rail •bond plugs. tection.
Rail   bonds. Third-rail supports.
Rail insulating devices.
Note A.—The cost of repairing and replacing track material, such
as insulated rail splices, used in connection with electric distribution
systems, shall be charged to account No. 216.     " Other track material." N
Note B.—The cost of repairing that portion of distribution systems I
located in shop buildings and station and office buildings shall be   ifcsjj
eluded in the cost of repairing the buildings.    The cost of repairing distribution systems  in plants used exclusively for  operating signals  and
interlockers shall be included in account No.  249,  "Signals and inter-
lockers."
Note C.—When the electric current generated or received is changed
by means of (a) rotary converters, (&) motor generator sets, or (c)
static transformers (substation apparatus), that portion of the line or
outside conductor system carrying current other than the operating kind
or voltage shall be classed as transmission system. When the electric
current is generated or received and used substantially unchanged in
voltage and kind, the line or outside conductor system, including any
feeders, trolley wires, booster circuits, and supplementary return, shall
be classed wholly as distribution system. Tie lines between generating
stations and substations should follow the same rule as other lines. 51
This account shall also include the cost of repairing and
replacing electric line poles, cross arms, and insulating pins;
brackets and other pole fixtures; and braces and other supports
for holding poles in position; also the cost of repairing structures primarily for supporting the overhead electric construction.
This account shall also include the cost of repairing conduits
required for underground electric wires and cables of electric
railway construction, including manhjoles, sewer connections,
sewer traps, and all other material necessary for the maintenance of the conduit system.
This account shall include the cost of repairing power tubes
or conduits for underground contacts of electric railways or for
underground cables traction railways.
DETAILS   OF   UJOTERGROUND   CONTACT   CONSTRUCTION.
Concrete work. Pulleys.
Drain  pipes. Sheaves.
Manhole   covers. Slot rails.
iManhole frames. Yokes.
Note.—The cost of replacing track rails, other track material,
electric contact rails, and insulators shall be charged to the accounts
provided for such expenses and not to this account.
265. MISCELLANEOUS STRUCTURES.
This account shall include the cost of repairing permanent
structures,  not provided for  elsewhere,  including the cost  of
repairing all furniture and fixtures to equip them for use.    It
shall also include the cost of maintenance of the grounds appur-
- tenant to such structures.
Note A.—When separable the cost of maintaining structures which
are rented to other companies or individuals, shall be charged to the
income account in which is included the rent received for use of the
structures.
Note B.—Incidental cleaning, including the cost of cleaning snow
from roofs, when done by employees regularly working in miscellaneous
buildings, shall not be included in this account. N
266. MISCELLANEOUS  STRUCTURES—DEPRECIATION.
(Eliminated.)
118858—4£ 52
267. PAYING.
This account shall include the cost of repairing paving about
tracks in public highways and streets through which the carrier's
tracks are laid.
Note.—The cost of repairing paying upon the carrier's lands, within
the grounds of buildings or other structures, shall be included in the
accounts provided for the repairs of the structures, and the cost of repairing paving upon the carrier's right of way at crossings in account
No.  225, "Crossings and signs."
268. PAVING—DEPRECIATION.    (Eliminated.)
269. ROADWAY MACHINES.      ,
This account shall include the cost of repairing roadway
machines which are used for the repairs of roadway and structures.
LIST  OP  ROADWAY   MACHINES.
Boilers,  portable. Grading outfits.
Cars,  hand. Hydraulic.
Cars,   lever. Jacks, hydraulic
Cars, motor inspection. Dog loaders.
Cars, push. Pile drivers.
Cars   (small),   crane,   for  supply Plows,  unloading.
yards and general use. Rail   unloaders.
Concrete mixers. Rock crushers.
Ditching machines. Steam  rollers.
Dredging machines. Timber trucks.
Engines, portable. Velocipedes.
Note A.—The cost of repairing machines in the maintenance of
equipment shops shall be included in account No. 302, " Shop machinery,"
as provided for therein.
Note B.—The cost of repairing roadway machines, such as pile
drivers, log loaders, hoisting engines, and concrete mixers, when permanently mounted for movement on carrier's tracks, shall be included
in account No.  326,   "Work equipment—Repairs."
270. ROADWAY MACHINES—DEPRECIATION.   (Eliminated.)
271. SMALL TOOLS AND SUPPLIES.
This account shall include:— VvX^'i
Roadway and TttACK Tools.—The cost of roadway tools (except
special tools provided for elsewhere), including the cost of repairing such tools. 53
LIST   OF   ROADWAY  AND   TRACK   TOOLS
Adzes.
Anvils..
Augers.
Axes.
Ballast forks.
Bars,   claw.
-Bars, crow.
Bars, lining.
Bars, pinch.
Bars, raising.
Bars, tamping.
Braces and bits.
Brooms.
"Brush hooks.
Cable stretchers.
Cables.
Cans, oil.
Cans,   water.
Cant hooks.
Chains.
Chisels, track.
Chisels, wood.
Curbing hooks.
Dippers.
Drawing knives.
Drill bits.
Drills  (portable).
Flags,   signal.
Furnaces (portable).
Grindstones.
Hammers, napping.
Hammers,  paving.
Hammers, spiking.
Handles for tools.
Hatchets.
Hoes.
Jack levers.
Jacks, ratchet.
Jacks, screw.
Jacks, track.
Kegs,  water.
Dadders.
Lanterns and fixtures.
Lawn   mowers.
Levels.
Lines for ditching.
Nippers.
Oilstones.
Padlocks.
Pails,  water.
Paint brushes.
Picks, clay.
Picks,  tamping.
Pike poles.
Post-hole diggers.
Post-»hole tampers.
Punches.
Rail benders.
Rail tongs. .
Rakes.
Rope.
Saws, crosscut.
Saws, hand.
-Scrap boxes.
Scythes.
Shovels.
Sickles.
iSl edges.
Spades.
Spike mauls.
Spike pullers.
Spot boards.
Squares.
Straightening
chines.
Tape lines.
Thermometers
laying rail.
Tongs.
Tool boxes.
Torches.
Track   gauges.
Track levels.
Weed spuds.
Wheelbarrows.
Whetstones.
Wood mallets.
Wrenches,   monkey.
Wrenches, track.
Roadway and Track Supplies.—The cost of supplies consumed in connection with the operation of roadway machines
while used in repairs of roadway and tracks; and cost of supplies used by trackwalkers, track watchmen, and roadway and
track repair men.
ITEMS   OF   ROADWAY   SUPPLIES.
Alcohol for hydraulic jacks.
Fuel for heating tool and other section houses.
Fuel for portable forges used in roadway and track work.
Gasolene for motor cars.
Oatmeal and ice for drinking water  used  by  roadway and track repair
men.
Oil and waste for hand cars, lever cars, motor inspection cars, and push
cars.
Oil and wicks for lanterns used by trackwalkers, track watchmen, and
roadway and track repair men.
Oil and wicks for lighting tool and other section houses.
Torpedoes used by trackwalkers, track   watchmen,   and   roadway and
track repair men.
Water for section houses. 54
272. REMOVING SNOW, ICE AND SAND.
This account shall include the cost of keeping track and roadway clear of snow, ice, and sand.
It shall include cost of preventing accumulation, such as the
cost of distributing, setting up, inspecting, taking down, and
regathering portable snow and sand fences; and cost of tools
furnished for the purpose; also cost of storing fences.
It shall include cost of removing accumulations of snow, ice,
and sand, cost of snow-plough and flanger service, and of work-
train service; cost of applying and removing flangers from locomotives and cars, and of slatting pilots; cost of salt to keep
switches clear; and cost of meals and lodgings for men employed
in removal service.
5. ASSESSMENTS FOR PUBLIC IMPROVEMENTS.
This account shall include the carrier's proportion of the cost
of repairing public improvements, such as sewers, curbs, gutters,
pavements and sidewalks, including costs of such repairs made
under Grovernment regulations by the carrier's own employees.
Note.—The cost of repairs, required by Government authority, to
paving between rails and adjacent to tracks laid through public highways
shall be included in account No.  267,  " Paving."
274. INJURIES TO PERSONS.
This account shall include expenses on account of injuries to
persons which occur directly in connection with the maintenance
of way and structures, including injuries occurring in connection with the operation of work trains in such service, and
injuries caused by defective highways within the fight of way.
It shall also include expenses on account of injuries to
employees incurred while demolishing structures, the maintenance of which would be chargeable to Maintenance of Way and
Structures; services of employees and others called in consultation with claim adjustments; pay and expenses of employees
while engaged as witnesses at inquests and lawsuits; and a suitable proportion of donations made to hospitals. 55
ITEMS   OF   EXPENSE.
Artificial  limbs. Hospital attendance.
Carriage fees. Medical and surgical services.
Claim adjusters'  and clerks' ser- Medical and surgical supplies.
vices. Notarial fees.
Claim adjusters' office expenses. Nursing.
Compensation     for     injuries     or Railway   transportation.
death. Undertakers' services.
Final judgments, including plain- Undertakers' supplies.
tiffs' court costs. Witnesses' fees and expenses at
Funeral  expenses. inquests and lawsuits.
Note A—Expenses incident to personal injury suits, not otherwise
provided for, shall be included in account No. 454, " Law expenses."
Note B.—Amounts donated by a carrier to hospitals shall be distributed, 25 per cent to account No. 274, " Injuries to persons" ; 25 per
cent to account No. 332, "Injuries to persons"; and 50 per cent to
account No. 420, "Injuries to persons."
Note C.—The pay, office rent, office expenses, and other expenses ot
. claim adjusters, claim clerks and others in charge of or engaged in connection with claim cases, when not assignable to a distinct class of
claims, shall be apportioned equally among the several classes of claims
over which they have jurisdiction or in connection with which they are
engaged.
275. INSURANCE.
This account shall include premiums, except reinsurance
premiums, for insuring the carrier against loss through injuries
to persons or damage to or destruction or loss of property,
whether caused by fire, accident, or other cause, when such loss
to the carrier would be chargeable to Maintenance of Way and
Structures; also premiums on fidelity bonds of employees whose
pay is chargeable to Maintenance of Way and Structures.
Note.—The premiums paid by the carrier to its insurance fund shall
be credited to an insurance reserve account, to which account shall be
charged the amount of all claims for injuries to persons and damages to
the property covered by its insurance. To such account shall also be
charged all reinsurance premiums paid to insurance companies, and to
it shall be credited all amounts recovered from insurance companies in
reimbursement for losses under such reinsurance.
276. STATIONERY AND PRINTING.
This account shall include the cost of stationery and printing
used in connection with maintenance of way and structures. 56
STATIONERY   AND   PRINTING   ITEMS.
Adding machines.
Arm rests.
Punches    (not     con
Addressographs    and
Binders.
ductors'    or    bag
supplies.
Blank books.
gagemen's) .
Bristol board.
Inkstands.
Rubber bands.
Calculating machines.
Invoice books.
Rubber stamps.
Calendars.
Legal cap paper.
Rulers.
Carbon paper.
Letter paper.
Ruling pens
Cardboard.
Manifold paper.
Scrapbooks.
Cards,     blank     and
Manifold pens.
Sealing wax.
printed.
Mimeographs.
Seals.
Circulars.
Mucilage.
Shears.
Computing tables.
Mucilage brushes.
Shipping tags.
Copy      (impression)
Neostyles.
Shorthand notebooks.
books.
Note paper.
Sponge cups.
Copying brushes.
Notices.
Sponges.
Copying presses.
Numbering stamps.
Stamps, impression..
Crayons.
Oil paper.   .
Stylographs.
Cross-section books.
Paper.
Tablets,    blank" and
Cross-section paper.
Paper baskets.
printed.
Cyclostyes.
Paper clips.
Tape.
Dating   stamps   and
Paper cutters.
Telegraph blanks.
ribbons.
Paper fasteners.
Tissue     (impression)
Dictaphones.
Paper  files.
paper.
Dictographs.
Paper weights.
Tracing cloth.
Drawing paper.
Papyrographs.
Tracing paper.
Duplicators.
Pencil sharpeners.
Twine.
Electric pens..
Pencils   for   writing
Typewriters and rib
Envelopes.
and drawing.
bons.
Erasers,   rubber and
Penholders.
Wage tables.
steel.
Penracks.
Wastebaskets.
Eyelet punches.
Pens for writing and
Water colours.
Eyelets.
drawing.
Water  holders.
File boxes, paper.
Phonographs and re
Wrapping paper.
Forms,.   blank     and
cords.
Wringers for copying
printed.
Pins.
presses.
Glass pens.
Postage.
Hectographs.
Profile     books     and
Indexes.
paper.
Ink for writing and
Blotters.
drawing.
Blotting paper.
Note.—The    cost   oi
"   dictionaries, periodicals
technical books, etc.,
shall be included in the
appropriate superintends
ice accounts.
277. OTHER EXPENSES.
This account shall include all expenses in  connection with
maintenance of way and structures not provided for elsewhere.
ITEMS   OF  EXPENSE.
Pay and expenses of maintenance of way employees attending conferences with \ ofiicers in connection with wage disputes.
Fees paid arbitrators in wage disputes with maintenance of way
employees.
Payments to maintenance of way employees for time absent on account
of sickness, when not compensation for personal injuries.
Gratuities paid to persons for discovering defective rails, etc. 278. MAINTAINING JOINT TRACKS, YARDS, AND OTHER
FACILITIES—DR.
This account shall include the carrier's proportion of the costs
incurred by others in maintaining joint tracks, yards, terminals,
and other facilities.
Note.—The purpose of this account is to show the amounts accruing
against the carrier for its proportion of the cost of maintaining tracks,
yards, and other roadway and structure facilities maintained by others
and in the joint use of which the carrier participates. (See special
instructions, section 9.)
279. MAINTAINING JOINT TRACKS, YARDS, AND OTHER
FACILITIES—CR.
This account shall include amounts chargeable to others as
their proportions of the .cost incurred by the carrier in maintaining joint tracks, yards, terminals, and other facilities.
Note.—The purpose of this account is to show the amounts accruing
in favour of the carrier and against others for their proportions of the
cost of maintaining tracks, yards, and other roadway and structure
facilities maintained by the carrier and in the joint use of which others
participate.
n. MAINTENANCE OF EaTJIPICENT.
The primary accounts included in this general account are
designed to show the expenses of maintaining the carrier's equipment and the carrier's expense for the repairs of other equipment used in its operations, also the cost of maintaining the
fixed improvements which are classified as shop and power plant
machinery, and power substation apparatus. The repair accounts
shall include foreign roads' freight charges for transporting the
carrier's equipment to shops for repairs and for transporting
such equipment to the carrier's line after repairs have been made.
No charge shall be made to these accounts for transporting
equipment in the carrier's transportation service trains to shops
for repairs or from shops after repairs have been made.
The accounts for maintenance of equipment shall be kept in
such manner as to show separately, by primary accounts, the
expenses directly assignable to sleeping car operations, water-
line operations, dining and buffet service, producing power sold,
and other miscellaneous operations. 301. SUPERINTENDENCE.
This account shall include:—
Pay of Officers.-—The pay of officers directly in charge of or
engaged in the maintenance of equipment.
LIST  OF  OFFICERS.
Vice-president.
Assistant vice-president.
General superintendent of motive
power.
Assistant   general   superintendent
of motive power.
Mechanical superintendent.
Superintendent of motive power.
Assistant superintendent of motive
power.
Mechaniical engineer.
Assistant mechanical  engineer.
Chief chemist.
General equipment inspector.
Engineer of tests.
Supervisor of car department.
Electrical engineer.
Assistant electrical engineer.
Chemist and assistant chemist.
Master car builder.
Master mechanic.
General foreman.
Chief car inspector.
Inspector of passenger»train cars.'
General car inspector.
Travelling boiler inspector.
Pay of Clerks and Attendants.—The pay of clerks and other
employees in the offices and on business cars of officers whose
pay is chargeable to this account.
LIST, OF  EMPLOYEES.
Chief motive power clerks. Shop clerks. ■
Chief clerks. Messengers.
Draftsmen. Cooks.
Stenographers. Porters.
Motive power clerks.
Office and Other Expenses.—Office expenses and other
expenses of officers and employees whose pay is chargeable to this
account, and amounts paid to detective agencies and others for
investigations in connection with repairs of equipment.
ITEMS   OF   EXPENSE   AND    SUPPLIES.
Atlases and maps.
Barometers.
'Books for office use.
Business car service.
Drafting instruments.
Drafting supplies
Engineering supplies.
Fees and dues in technical associations.
Furniture repairs and renewals.
Heating.
Lighting.
Official train service.
Periodicals and newspapers.
Power.
Provisions for business cars.
Rent of offices.
Repair   of   rented   offices.
Telegraph   service.
Telephone service.
Travelling expenses.
Water and ice. 59
Note A.—When employees designated above are engaged on construction or other work not chargeable to Maintenance of Equipment,
their pay and expenses while thus employed shall be charged to accounts
covering the specific work on which engaged.
Note B.—When officers designated above have supervision over
more than one department, their salaries, the pay of their clerks and
attendants, and their office and other expenses shall be apportioned
equally among the departments  over which they have jurisdiction.
Note C.—The cost of stationery purchased for maintenance of equipment offices is chargeable to account No. 334, " Stationery and printing."
Note D.—The pay of general foremen in small shops, who exercise
direct supervision over all departments, unassisted by departmental foremen,  shall be apportioned through clearing account  " shop expenses."
302. SHOP MACHINERY.
This account shall include the cost of repairing machinery
and other apparatus, including special foundations, in shops and
enginehouses.
LIST  OF   SHOP   MACHINERY.
Metal  chimneys.
Air   compressors.
Ash  conveyors.
Belting.
Blowers.
Boilers for furnishing power.
Boring   machines.
Cars,  small  motor.
Cars, push.
Cranes.
Drill presses.
Drilling  machines.
"" Drop tables.
Forges.
Framing machines.    ,rf,;.fcf>T
Furnaces.
•Grinding and polishinjg machines,
Hoists.
Hydraulic jacks.
Lathes.
Lifting magnets.
Milling machines.
' Motors.
Pipe  cutting  and   threading  machines.
Planers.
Pneumatic hammers.
Power  machinery,  Where  no  distinct  power  plant   is  provided.
Punches.
Riveters.
Saws.
Shafting.
Shapers.
Blotters.
Stationary engines.
Steam hammers.
Vises.
Welding  machines.
Woodworking machines.
Note A.—The cost of repairing power plant machinery for shop
power when located in distinct buildings shall be included in account No.
304,   "Power  plant machinery."
.Note B.—The cost of repairing boilers used exclusively for heating
shall be included in the appropriate repair accounts for buildings.
Note C.—The cost of small tools which are soon worn out, when
used by mechanics on miscellaneous work, shall be included in clearing
account " Shop expenses," and when used on repairs of equipment shall
be included in the appropriate accounts for repairs of equipment.
Note D.—The cost of repairing machinery and tools in shops used
exclusively for maintenance of way and structures shall be included in
account No.   229,   "Roadway buildings." 60
303. SHOP MACHINERY—DEPRECIATION.    (Eliminated.)
304. POWER PLANT MACHINERY.
This account shall include the cost of repairing machinery
and other apparatus, including special foundations, for generating power in power plants used for the operation of trains and
cars and to furnish power, heat, and light for general purposes.
It shall also include the cost of repairing machinery and other
apparatus for transforming and storing power, when such apparatus is contained in a power plant.
DETAILS   OF   POWER   PLANT   MACHINERY.
Ammeters.
Batteries.
Belting.
'Boiler-room appliances and tools.
Boilers and fittings.   .
Boosters.
Cables.
Circuit breakers.
Clutches.
Conductors.
Cranes.
Draft machinery.
Dynamos.
Economizers.
Electricrpower distribution systems, interior.
Engine-room     appliances and tools.
Feed-water heaters.
Furnaces.
Generators.
Globes.
•Hangers.
Heating  apparatus.
Hoists.
Insulators.
Lamps.
Lighting apparatus.
Lubricating devices.
Mechanical stokers.
Piping.
Poles.
Pumps.
Purifiers.
Rheostats.
Sewer connections.
Shafting.
Stationary engines.
Steam distribution
systems*
Steam fittings.
Switchboards.
Tanks.
Transformers.
Turbines.
Voltmeters.
Water meters.
Water wheels.
Wires from generators or transformers to switchboards.
Note A—The cost of repairing power apparatus in shops where no
distinct plant is provided shall be included in account No. 302, "Shop
machinery."
Note B.—The cost of repairing power apparatus in stations and
offices used solely for station and office purposes, where no distinct plant
is provided, shall be included in account No. 227, " Station and office
buildings." .
Note C.—The cost of repairing power apparatus in plants used
solely for operating signals and interlockers shall be included in account
No.  249, "Signals and interlockers."
305. POWER PLANT MACHINERY-
(Eliminated.)
-DEPRECIATION.
306. POWER SUBSTATION APPARATUS.
This account shall include the cost of repairing machinery
and other apparatus, including special foundations, for trans- 61
forming or storing power in power substations used for the
operation of trains and cars and for power, heat, and light for
general purposes.
DETAILS   OF   POWER  SUBSTATION  APPARATUS.
Rotary converters. Switchboards..
Storage batteries. Transformers.
Note.—When machinery and other apparatus for transforming and
storing power are located in a power plant the cost of repairs shall be
included in account No. 304, "Power plant machinery."
307. POWER SUBSTATION APPARATUS—DEPRECIATION.
(Eliminated.)
308. STEAM LOCOMOTIVES—REPAIRS.
This account shall include the cost of repairing transportation service steam or electric locomotives and tenders, including
all appurtenances, and the cost of small hand tools used in repair
work.
This account shall also include the cost of work-train service
for the transportation of locomotives without steam to shops
for repairs, including the pay and expenses of caretakers, and
the pay and expenses of caretakers of locomotives without steam
which are hauled in transportation service trains to shops for
repairs; also notarial fees in connection with reports on conditions of locomotives.
LIST   OF   APPURTENANCES   TO   LOCOMOTIVES.
.Air-brake equipment and 'hose. Head lamps.
Arm rests. Packing  (except for lubricating).
Awnings. Pneumatic sanding equipment
Brake  fixtures. Seat boxes.
Cab  cushions. .Speed recorders.
Cab  lamps. Steam-gauge lamps.
Clocks. Steam-heat equipment and hose.
Coal boards. Storm doors.
Fire  extinguishing apparatus. Tool boxes.
Gongs. Train-signal equipment and hose.
Note A—The cost of inspecting smokestacks and ash pans of locomotives in service shall be included in the appropriate enginehouse
expense accounts.
Note . B.—The cost of repairing steam locomotives and tenders of
foreign lines, way billed as freight, and damaged in transit shall be
charged to account No. 418, " Loss and damage—Freight" ; and the
cost of repairing steam locomotives and tenders of foreign lines having 62
trackage rights over the carrier's line, damaged by collision, wreck, or
other cause, for which the carrier is liable, shall be charged to account
No.   416,   "Damage  to property."
Note C.—The cost of running locomotives under steam to shops for
repairs in connection with transportation service shall be included in
the cost of the service in connection with which the movement occurs.
Note D.—The cost of repairing steam locomotives used solely in work
service in connection with operations shall be included in account No.
326, "Work equipment—Repairs." The cost of repairing locomotives on
account of construction work shall be included in the cost of the work.
(See general instructions for the classification of investment in road
and equipment, section 4c.)
308 (a). 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 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.
309. STEAM LOCOMOTIVES—DEPRECIATION. (Eliminated.)
310. STEAM LOCOMOTIVES—RETIREMENTS. (Eliminated.)
311. OTHER LOCOMOTIVES—REPAIRS. (Eliminated.)
312. OTHER LOCOMOTIVES—DEPRECIATION. (Eliminated.)
313. OTHER LOCOMOTIVES—RETIREMENTS. (Eliminated,)
Accounts 310, 311 and 313, are as far as may be practicable,
included with account 308. All items not so chargeable should
be placed under account 335. "
63
314. FREIGHT-TRAIN  CARS—REPAIRS.
This account shall include the cost of repairing freight-train
cars and appurtenances, and cost of repairs of the freight car
feature of motor cars engaged in transportation service; also
cost of small hand tools used in repairs. This account shall also
include the net loss sustained on account of the destruction of
foreign freight cars in the carrier's transportation service and
amounts paid to others for repairs of freight cars for which the
carrier is liable.
LIST   OF   FREIGHT-TRAIN   CARS.
Ballast (commercial)
Gondola.
Produce.
Beer.
Gondola (hopper).
Rack.
Box.
Gondola (long).
Refrigerator.
Cabin.
• Gun truck.
Stock.
Caboose.
Hay.
Tank (in comanercial
Charcoal.
Lime.
service).
Coal.
Logging.
Water    (in   commer
Coke.
Oil tank.
cial service).
Dump   ( commercial).
Ore.
Work    (in    commer
Flat.
Platform.
cial  service).
Fruit.
Poling.
Furniture.
Poultry.
LIST   OF   APPURTENANCES   TO   FREIGHT
-TRAIN   CARS.
Air-brake equipment,
Heating equipment.
Train-signal      equip
including hose.
Ice boxes.
ment,         including
Cooking     equipment
Lamps and fixtures.
hose.
and utensils.
iSeats.
Water tanks.
Cushions.
Speed recorders.
Note A—-The cost of candles, wicks, lamp chimneys, globes, and
shades for oil or other lamps in freight-train cars shall be charged to
account No. 402,  " Train supplies and expenses."
Note B.—The cost of repairing freight-train cars of foreign lines
waybilled as freight and damaged in transit shall be charged to account
No. 418, " Loss and damage—Freight"; and the cost of repairing
freight-train cars of foreign lines having trackage rights over the
carrier's line, when damaged by collision, wreck, or other cause, for
which the carrier is liable, shall be charged to account No. 416, "Damage
to property."
314 (a). EREIGHT-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: 64
(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.
Note A.—Freight-train cars or parts thereof (such as trucks) permanently retired   from   service,   but   held,   pending disposition,  should
be written out of service through this account and carried in an appro- •
priate 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.
315. FREIGHT-TRAIN CARS—DEPRECIATION.   (Eliminated.)
316. FREIGHT-TRAIN CARS—RETIREMENTS.    (Eliminated.)
317. PASSENGER-TRAIN CARS—REPAIRS.
This account shall include the cost of repairing passenger-
train cars and appurtenances and passenger car features of motor
cars used in transportation service; small hand tools used in
repairs; the net loss sustained on account of the destruction of
foreign passenger-train cars. in the carrier's transportation service, and amounts paid others for repairs of passenger-train cars
for which the carrier is liable.^
LIST   OF   PASSENGER-TRAIN   CARS.
Baggage.
Combination   passen
Parlor-baggage.
Baggage-express.
ger and baggage.
Passenger,
Baggage-mail.
Dining.
Passenger-baggage.
Baggage-m ail- ex
Express.
Passenger - baggage-
press.
Immigrant.
mail.
Buffet.
Library.
Postal.
Cafe.
Mail.
Refrigerator-express.
Chair.
Milk.
Sleeping.
Club.
Observation.
Smoking.
Colonist.
Parlor.
Tourist.
LIST  OF APPURTENANCES  TO  PASSENGER-
TRAIN' CARS.
Air-brake   equipment
Ice boxes.
Table glassware.
■ including hose.
Ice tanks.
Table  linen.
Bedding.
Kitchen       equipment
Table  silver.
Chairs.
and utensils.
Toilet  equipment,  'i
Coat hooks.
Lighting equipment.
Train-signal      equip-
Curtain sand fixtures.
Mail  catchers.
in e n t,      including
Cushions.
Parcel racks.
hose.
Electric bells.
Ranges and boilers.
Water tanks.
Floor  coverings.
Seats.
Heating      equipment
Speed recorders.
ment   and   steam-
Steam heat hose.
heat hose.
Table china. 65
Note.—The cost of candles, wicks, and lamp chimneys, and of
globes and shades for electric and other lights in passenger-train cars
shall be charged to account No. 402, "Train supplies and expenses."
Note B.—The cost of repairing passenger-train . cars of foreign
lines, which are way billed as freight and have been damaged in transit,
shall be charged to account No. 418, "Loss and damage—Freight," and
the cost of repairing passenger-train cars of foreign lines having trackage rights over the carrier's line, when damaged by collision, wreck, or
Otherwise, for which the carrier is liable, shall be charged to account
No. 416, "Damage to property."
317 (a) PASSENGER-TRAIN OARS—RENEWALS.
This account includes the original cost (estimated, if not
known), record value, or 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.
Note A—Passenger-train cars 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 valuatiqn 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.
318. PASSENGER-TRAIN CARS—DEPRECIATION. (Eliminat
ed.)
319. PASSENGER-TRAIN CARS—RETIREMENTS.   (Eliminat
ed.)
320. MOTOR EQUIPMENT OF GARS—REPAIRS.
This account shall include the cost of repairing motor equipment affixed to cars; also cost of small hand tools used in
repairs. The cars to which this account has reference are distinct from independent locomotives used for the propulsion of
trains
ITEMS   OF   MOTOR  EQUIPMENT.
Batteries, storage. Generators. Switches.
Circuit breakers. Lighting arresters. Third-rail contact.
Controllers. Motors. Trolley poles.
Engines,       internal- Overload switches. Trolleys,
combustion. Rheostats.
18858—5 320 (a) MOTOR EQUIPMENT—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;
(o) 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.
321. MOTOR EQUIPMENT  OF  CARS—DEPRECIATION.
(Eliminated.)
322.   MOTOR    EQUIPMENT
(Eliminated.)
OF     CARS—RETIREMENTS.
323. FLOATING EQUIPMENT—REPAIRS.
This account shall include the cost of repairing floating equipment (other than work equipment), including appurtenances,
and cost of small hand tools used in repairs.
The pay and expenses of captains and engineers and of boat
employees, while engaged on maintenance of floating equipment,
shall be included in this account.
LIST   OF   FLOATING   EQUIPMENT.
Barges.
Lighters.
Steamboats.'
Canal boats.
Power launches.
Steamships.
Car and other floats.
Power lighters.
Transfer boats.
'Ferryboats.
Scows.
Tugboats.
LIST   OF   APPURTENANCES,   TOOL   EQUIPMENT,
AND   FURNITURE.
Anchors.
Flue cleaners.
Railings.
Axes.
Furniture.
Rakes.
Barometers.
Gangplanks.
Ragging.
Beds and bedding.
Hatchets.
Safes.
Binnacle lamps.
Heating equipment.
Sails.     .
Blocks and tackle.
Hoisting equipment.
Scales.
Boilers  and  founda
Hooks.
Seats,  chairs,
tions.
cushions. 67
JST   OF   APPURTENANCES   TOOLS,   EQUIPMENT,   AND   FURNITURE. Continued.
Cables.
Capstan bars.
Carpets.
Charts.   •
China, crockery, and
glassware.
Chronometers.
Clocks.
Counters.
Desks.
Engines and foundations.
Fire buckets.
Fire extinguishers.
Floor coverings.
Keys.
Kitchen equipment.
Life preservers.
Lighting equipment.
Linen.
Lines.
Logs.
Machinery and foundations.
Masts.
Office  furniture.
Oil cans.
Pianos and other
musical instru
ments.
Pumps.
Racks.
Shovels
Slice bars and pokers.
Spyglasses.
Steam distribution,
systems.
Steering     equipment.
Telescopes.
Ticket cases.
Tool boxes.
Tools, miscellaneous.
Tracks on car floats.
Ventilating equipment.
Wrenches.
Note.—The cost of repairs resulting from casualties shall be
charged to the casualty accounts when covered by insurance and to
insurance reserves to the extent of the accruals therein when such
reserves have been provided for the damage to property. Any part ot
such cost not recoverable from underwriters or chargeable to insurance
reserves shall be charged to the repair account.
323 (a) 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.
Note A—Floating equipment 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.
324. FLOATING   EQUIPMENT—DEPRECIATION.    (Eliminated.)
825 FLOATING    EQUIPMENT—RETIREMENTS.     (Eliminate
ed.)
18858—5i •   , 68
326. WORK EQUIPMENT—REPAIRS.
This account shall include the cost of repairijfe rail and float-1
ing work equipment, including appurtenances, and cost of small
hand tools used in repairs.
The cost of fitting up commercial cars for work service in connection with maintenance and operation; the cost of refitting
them for commercial service; the cost of repairs to locomotives
while in service for repairs of road and equipment; and the cost
of repairs to foreign cars damaged while in such service shall be
included in this account; also amounts paid in settlement for
such cars destroyed in such service.
LIST   OF   WORK   EQUIPMENT RAIL.
Air-brake instruction
cars.
Ballast cars.
Ballast unloader cars.
Boarding cars.
Bridge cars.
Business cars.
Camp cars.
Cinder cars.
Concrete mixers
(mounted).
Derrick cars.
Dirt      spread
(•mounted).
Ditching cars.
Dump cars.
Dynamometer cars.
Gas-tank cars.
lers
Grading cars.
Gravel cars.
Indicator cars.
Locomotive tanks
used as water cars.
Locomotives.
Officer's cars.
Outfit cars.
Pay cars.
Plainters' cars.
Pile drivers (mounted).
Rail saws (mounted).
Salt cars.
Standing cars.
Scale test cars.
Scraper cars.
Snow dozers.
Snow drags.
Snow     plows      (not I
attached     to     but-
moved   by locomotives).
Sprinkling cars.
Steam shovels.
Steam wrecking derricks.  .
Supply cars.
Sweeper cars.
Tool and block cars.
Tool cars.
Water cars.
Weed      burners,
(mounted).
Wrecking cars.
APPURTENANCES TO  WORK  EQUIPMENT RAIL.
Air-brake      equip-
ment.
Beds and bedding.
Blocking.
Blocks and tackle.
Boilers on cars.
Bunks,     seats,     and
chairs.
Chains.
China, crockery, -and
Cushions.
Engines oh cars.
Fuel cleaners.
Hatchets.
Heating equipment.
Hooks.
Jacks.
Kitchen utensils.
Lighting equipment.
Linen.
Lines.
Machinery on cars.
Oil cans.
Ranges.
Shovels.   ;
Slice bars and pokers..
Tool boxes.
Tools, miscellaneous.
Train-signal      equipment.
Wrecking trucks.
Wrenches.
LIST  OF   WORK  EQUIPMENT—FLOATING.
Dredges. Pile drivers. 1
69
APPURTENANCES   TO   WORK   EQUIPMENT FLOATING. Continued.
Anchors.
Axes.
Barometers.
Beds and bedding.
Blocks and tackle.
Boilers and foundations,
Cables.
China, crockery, and
glassware.
Compasses.
Cushions.
Desks.
Engines and foundations.
Fire extinguishers.
Fire buckets.
Floor coverings.
Flue cleaners.
Gangplanks.
Hatchets.
Heating equipment.
Hoisting equipment.
Hooks.
Keys.
Life preservers.
Lighting equipment.
Linen.
Lines.
Machinery     and
foundations.
Masts.
Pumps.
Oil cans.
Rakes.
Rigging.
Sails.
Seats and chairs.
Shovels.
Slice bars and pokers.
Steam      distribution
systems.
Steering equipment.
Tool boxes.
Tools,   miscellaneous.
Wrenches.
Note.—The cost of repairs to work equipment on account of construction work shall be included in the cost of the construction work on
which it is used.
326 (a) 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;
(b) Scrap value of salvage or the amount received from sale
of work equipment retired.
Note A—Work equipment 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.
227. WORK EQUIPMENT—DEPRECIATION.   (Eliminated.)
328. WORK EQUIPMENT—RETIREMENTS.    (Eliminated.)
229.   MISCELLANEOUS EQUIPMENT—REPAIRS.
This account shall include the cost of repairing miscellaneous
equipment, such as wagons, automobiles, and other highway
vehicles, and harness. 70
329 (a). MISCELLANEOUS EQUIPMENT—RENEWALS.
This account includes the orignal cost (estimated, if not
known), record value, or purchase price of all miscellaneous
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 miscellaneous equipment retired.
Note A—Miscellaneous equipment 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.
330. MISCELLANEOUS   EQUIPMENT-
(Eliminated.)
-DEPRECIATION.
331. MISCELLANEOUS   EQUIPMENT—RETIREMENTS.
(Eliminated.)
332. INJURIES TO PERSONS.
This account shall include expenses on account of injuries to
persons which occur directly in connection with repairs of equipment.
Services of employees and others called in consultation in relation to claim ^adjustments, pay and expenses of employees while
engaged as witnesses at inquests and lawsuits, and a suitable
proportion of donations made to. hospitals shall be included in
this account.
ITEMS   OF   EXPENSE.
Artificial limbs.
Carriage fees.
Claim adjusters' and clerks' services.
Claim adjusters' office expenses.
Compensation for injuries or death.
Final judgments, including plaintiffs' court costs.
Funeral expenses.
Hospital attendance.
Note A.—Expenses incident to personal injury suits, not otherwise j
provided for, shall be included in account No. 454, "Law expenses."
Medical and surgical services.
Medical and surgical supplies.
Notarial fees.
Nursing.
Undertakers' services.
Railway transportation.
Undertakers' supplies.   .   *£. -*-.?
Witnesses'   fees and  expenses
inquests and lawsuits. Note B.—Amounts donated by a carrier to hospitals shall be distributed, 25 per cent to account No. 274, " Injuries to persons" ; 25 per
cent to account No. 332, "Injuries to persons"; and 50 per cent to
account No.  420, " Injuries to persons."
Note C.—The pay, office rent, and office and other expenses of
claim adjusters, claim clerks, and others in charge of or engaged in connection with claim cases, when not assignable to a distinct class of
claims, shall be apportioned equally among the several classes of claims
over which they have jurisdiction or in connection with which they are
engaged.
333. INSURANCE.
This account shall include premiums, except reinsurance premiums, for insuring the carrier against loss, through injuries to
persons or damage to or destruction or loss of property, whether
caused by fire, accident, or other cause, when such loss to the
carrier would be chargeable to Maintenance of Equipment; also
premiums on fidelity bonds of employees whose pay is chargeable
to Maintenance of Equipment.
Note.—The premiums paid by the carrier to its insurance fund
shall be credited to an insurance reserve account, to which account shall
be charged the amount of all claims for injuries to persons and damages
to the property covered by its insurance. . To such account shall also be
charged all reinsurance premiums paid to insurance companies, and to
it shall be credited all amounts recovered from insurance companies for
damage to the property reinsured by them.
334. STATIONERY AND PRINTING.
This account shall include the cost of stationery and printing
used in connection with maintenance of equipment.
STATIONERY   AND   PRINTING   ITEMS.
Adding   machines.
Addressographs    and
supplies.
Arm rests.
Binders.
Blan<   books.
Blotters.
Blotting paper.
Bristol   board.
Calculating machines
Calendars.
Carbon   paper.
Cardboard.
Cards,     blank     and
printed.
Circulars.
Glass pens.
Hectographs.
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.
con-
bag-
Pins.
Postage.
Punches     (not
ductors'    or
gagemen's).
Rubber bands.
Rubber stamps.
Rulers.
Ruling pens.
Scrapbooks.
Sealing wax.
' Seals.
Shears.
Shipping tags.
Shorthand notebooks.
Sponge cups. 72
stationery and printing items.—Continued.
Computing tables.
Copy       (impression)
books.
Copying brushes.
Copying presses.
Crayons.
Cyclostyles.
Dating   stamps   and
ribbons.
Dictaphones.
Dictographs.
Drawing paper.
Duplicators.
Electric pens.
Envelopes.
Erasers,   rubber  and
steel.
Eyelet punches.
Eyelets.      §|jfl£3f*
File boxes, paper.
Forms,     blank    and
printed.
Notices.
Numbering stamps.
Oil paper.
Paper.
Paper baskets.
Paper dips.
Paper cutters.
Paper fasteners.
Paper files.
Paper weights.
Papyrograpbs.
Parchment paper.
Pencil sharpeners.
• Pencils   for   writing
and drawing.
Penholders.  .
Penracks.
Pens for writing and
drawing.
Phonographs   and
records.
Sponges.
Stamps, impression.
Stylographs.
Tablets, blank and
printed.
Tape.
Telegraph blanks.
Tissue (impression)
paper.
Tracing cloth.
Tracing paper.
Twine.
Typewriters and ribbons.
Wage tables.
Water colours.
Water holders.
Wrapping paper.
Wringers for copying
Note.—The   cost   of   dictionaries,   periodicals, technical books, etc.,
shall be included in the appropriate superintendence accounts.
335. OTHER EXPENSES.
This account shall include expenses in connection with the
maintenance of equipment not properly chargeable to other
accounts for maintenance of equipment or to clearing accounts
such as " Material store expenses" and " Shop expenses."
ITEMS   OF   EXPENSE.
Pay and expenses of mechanical department employees attending conferences with officers in connection with mechanical department wage
disputes.
Fees paid arbitrators in connection with mechanical department wage
disputes.
Payments to mechanical department employees for time absent on account
of sickness when not in compensation for personal injuries.
336. MAINTAINING
—DR.
JOINT EQUIPMENT AT TERMINALS
This account shall include the carrier's proportion of expenses
incurred by others in maintaining equipment used for the operation of joint terminals, including the carrier's proportion of
expenses of repairing equipment made necessary by accidents in 11
terminals, when such expenses are participated in by more than
one party using the joint terminals.
Note.—The purpose of this account is to show the amount accruing
against the carrier for its proportion of the expense of maintaining
equipment at terminals which is maintained by others and in the joint
use of which the carrier participates.
337. MAINTAINING JOINT EQUIPMENT AT TERMINALS
—CR.
This account shall include amounts chargeable to others as
their proportions of expense incurred by the carrier in maintaining equipment used for the operation of joint terminals, and
for expenses of repairing equipment made necessary by accidents
in terminals, when such expenses are participated in by more
than one party using the joint terminals.
Note.—The purpose of this account is to show the amount accruing
in favour of the carrier and against others for their proportions of the
expense of maintaining equipment at terminals which is maintained by
the carrier and in the joint use of which others participate.
m. TRaAFFIC.
The primary accounts included in this general account are
designed to show the expenses incurred for advertising, soliciting, and securing traffic for the carrier's lines and for preparing
and distributing tariffs governing such traffic.
The accounts for traffic expenses shall be kept in such manner
as to show separately, by primary accounts, the expenses directly
assignable to water-line operations.
351. SUPERINTENDENCE.
This account shall include:—
Pay op Officers.—The pay of officers directly in charge of or
engaged in supervising the procurement of traffic, and the preparation and distribution of tariffs, division sheets, and classifications. 74
LIST OF OFFICERS.
Vice-president. General passenger agent.
Assistant to vice-president. Assistant general passenger agent.
Traffic director. Division passenger agent.
Traffic manager. Division freight agent.
General freight agent. General .baggage agent.
Assistant general freight agent. Generai express agent.
Chief of tariff bureau. General express manager.
Travelling tariff inspector. Coal traffic agent
Live stock agent.
Pay of Clerks and Attendants.—The pay of clerks and other
employees in the offices and on business cars of ofiicers whose
pay is chargeable to this account.
LIST  OF  EMPLOYEES.
Chief clerk. Stenographers. Porters.
Clerks. Messengers. Attendants.
File clerks. Cooks.
Office and Other Expenses.—Office expenses and other expenses of officers and employees whose pay is chargeable to this
account.
ITEMS   OF  EXPENSE   AND   SUPPLIES.
Atlases and maps. Furniture repairs and Provisions   for   busi-
Barometers.                               renewals. ness cars.
Bicycles.   _ Heating. Itent of offices.
Books for office use. Lighting. Repairs     of     rented
Business car service.- Official train service. offices.
Express charges. Periodicals and news- Telegraph service.
Fees    and    dues    in papers. Telephone service.
commercial        and Power. Travelling expenses.
other clubs. Water and ice.
Note A.—When officers designated above have supervision over
more than one department, their salaries, the pay of their clerks and
attendants, and their office and other expenses shall be apportioned
equally among the departments over which they have jurisdiction.
Note B.—The   pay and expenses of officers engaged exclusively in \
soliciting traffic chargeable to account No. 352, * Outside agencies."
Note C.—The  cost of stationery  for  traffic offices is chargeable to
account No.  358,  " Stationery and printing,"  except stationery charge- I
able to accounts Nos. 354, 355, and 356.
352. OUTSIDE AGENCIES.
This account shall include the pay, and the office, travelling,
and other expenses of general, commercial, city, and district
agents and others soliciting traffic, the employees' of their offices, 75
and travelling agents and solicitors located on or off the line of
the carrier's road.
City ticket and freight offices, separate from regular station
ticket and freight offices, shall be treated as outside agencies; the
pay and expenses of the employees therein and the expenses of
such offices shall be charged to this account.
Commissions for services pertaining to either freight or passenger business, except commissions paid in lieu of salaries to
carrier's agents located upon the carrier's own line (which shall
be charged to account No. 373, "Station employees"), shall be
included in this account.
ITEMS OF EXPENSE.
Bicycles.
Books  for  office   use.
Express charges.
Furniture repairs and renewals.
Heating.
Lighting.
Membership fees and dues in
agency associations.
Membership fees and dues in commercial olubs.
Office supplies.
Periodicals and newspapers.
Rent of offices.
Repairs of rented offices.
Telegraph service.
Telephone service.
Travelling expenses.
Water and ice.
353. ADVERTISING.
This account shall include the cost of advertising for the purpose of securing traffie; pay of advertising agents, their clerks
and attendants; rent of offices, and the office, travelling, and
other expenses of such employees; also donations to carnivals,
local development associations, summer schools, and other gatherings, when made for the' purpose of increasing traffic.
Advertisements in newspapers.
Advertisements   in periodicals.
Bulletin boards and cards.
Card cases.
Customs  charges   on   advertising
matter.
Display    and    other    advertisihg
cards.
Distributing folders
Distributing    general    notices   to
shippers.
Distributing time-taMes.
Dodgers,
ITEMS   OF   ADVERTISING   EXPENSE.
Express charges.
Frames.
Handbills.
•Maps used for advertising.
Pamphlets.
Photographs and views.
Postage.
Posters.
Publishing advertising matter.
Publishing  folders.
Publishing  notices to  shippers.
Publishing time-tables.
Racks.
Note.—Advertising expenses of industrial and immigration bureaus
shall be included in account No. 356, "Industrial and immigration
bureaus." 76
354. TRAFFIC ASSOCIATIONS.
This account shall include the cost to the carrier of participation in traffic associations, including its proportion of the pay of
officers and employees of such associations and of their office,
stationery and printing, travelling, and other expenses.
LIST   OF   TRAFFIC   ASSOCIATION.
Boards of trade.
Classification bureaus.
Clergy bureaus.
Commercial   associations.
Freight associations.
Mileage (ticket bureau.
Passenger
tfions.
Tariff bureaus.
Ticket validating
agencies.
355. FAST FREIGHT LINES.
This account shall include the cost to the carrier of participation in fast freight or dispatch organizations, including its proportion of the pay of officers, soliciting agents, and employees of
such organizations, and their office, stationery and printing,
travelling, and other expenses.
356. INDUSTRIAL AND IMMIGRATION BUREAUS.
This account shall include the cost to the carrier of industrial
and immigration bureaus, including the pay of industrial and
immigration agents, and exhibit agents, their clerks and attendants and their office, stationery and printing, travelling and other
expenses.
ITEMS OF EXPENSE.
Donations to fairs.
Donations    to    stock
show.
Exhibits.
Experimental' farms.
857. INSURANCE.
This account shall include premiums, except reinsurance premiums, for insuring the carrier against loss through injuries to
persons or damage to or destruction or loss of property, whether
caused by fire, accident, or other cause, when such loss to the
carrier would be chargeable to Traffic; also premiums on fidelity
bonds of employees whose pay is chargeable to Traffic.
Note.—The premiums paid by the carrier to its insurance fund
shall be credited to an insurance reserve account, to which account the
amount of all claims for injuries to persons and damages to the property
covered by its insurance shall be charged. To such account shall also
be charged all reinsurance premiums paid to insurance companies, and
to it shall be credited all amounts recovered from insurance companies
for damage to the property reinsured by them.
Advertising.
Agricultural trains.
Dairy trains.
Donations to expositions.
Good roads trains.
Premiums to fairs.
Premiums    to   stock
shows. I
77
358. STATIONERY AND PRINTING.
This account shall include the cost of stationery and printing
used in connection with securing traffic,
including the cost of
tariffs governing such traffic.
STATIONERY AND PRINTING ITEMS.
Adding machines.
Freight        classifica-
Pins.
Arm rests.
•tions.
Postage.
Binders.
Glass pens.
Punches     (not    con
' Blank books.
Hectographs.
ductors'    or    bag
Blotters.
Indexes.
gagemen's) .
Blotting paper.
Ink for writing and
Rate sheets.
Bristol 'board.
drawing.
Rubber 'bands.
Calculating machines.
Inkstands.
Rubber stamps.
Calendars.
Invoice books.
Rulers.
Carbon paper.
Legal cap paper.
Ruling pens.
Cardboard.
Letter paper.
Scrapbooks.
Cards,     blank     and
Manifold paper.
Sealing wax.
printed.
■Manifold pens.
iSeals.
Circulars.
Mimeographs.
Shears.
Classifications.
Mucilage.
Shipping tags.
Computing .tables.
Mucilage brushes.
Shorthand notebooks.
Copy        (impression)
Neostyles.
Sponge cups.
books.
Notices.
Sponges.
Copying1 brushes.
Note paper.
Stamps,   impression.
Copying presses.
Numbering stamps.
Stylographs.
Crayons.
Oil paper.
Tablets,    blank   and
•Cyclostyles.
Paper.
printed.
Dating   stamps   and
Paper  baskets.
Tape.
ribbons.
Paper clips.
Tariffs, printed.
Dictaphones.
Paper cutters.
Telegraph, blanks.
Dictographs.
Paper fasteners.
Tissue    (impression)
Division sheets.
Paper files.
paper.
Duplicators.
Paper  weights.
Typewriters and rib
Electric pens.
Papyrographs.
bons.
Envelopes.
Pencil sharpeners.
Wage tables.
Erasers,   rubber and
Pencils   for   writing
Wastebaskets.
steel.
and drawing.
Water colours.
Eyelet punches.
Penholders.
Water   holders.
Eyelets.
Penracks.
Wrapping paper.
File boxes, paper.
Pens for writing and
Wringers for copying
Flexotype   machines.
drawing.
presses.
•Forms,    blank    and
Phonographs and re
printed.
cords.
Note A—The cost
of dictionaries, periodicals,* technical books, etc.,
shall be included in the
appropriate superintendence accounts.
Note B.—The  cost
of stationery and printing used by traffic asso-
ciations, fast freight lines, and industrial and i
mmigration bureaus shall
be included in the accounts provided for the expenses of such organiza
tions.
. 78
359. OTHER EXPENSES.
This account shall include all expenses in connection with
traffic not properly chargeable to other traffic accounts.
IV. TRANSPORTATION—RAIL LINE.
The primary accounts included in this general account are
designed to show expenses incurred for transporting persons and
the property of others, including the expenses of station, train,
yard, and terminal service; also the expense of transporting company material in transportation service trains.
371. SUPERINTENDENCE.
This account shall include:—
Pay op Officers.—The pay of officers directly in charge of or
engaged in conducting transportation.
LIST OF OFFICERS.
Vice-president.
Assistant to the vice-president.
General manager.
Assistant general manager.
General superintendent of transportation.
Superintendent of transportation.
.General superintendent.
Assistant general superintendent.
Superintendent.
Division superintendent.
Assistant division superintendent.
Superintendent of car service.
Chief special agent.
Members of examining boards.
Superintendent of mail service.
Travelling train and station inspectors.
Air-brake instructor.
Superintendent of agencies.
Superintendent of transfer stations.
Trainmaster.
Assistant trainmaster.
General road foreman of locomotives.
Road foreman of locomotives.
Travelling locomotive engineer.
Traveliling locomotive fireman.
Pay of Clerks and Attendants.—The pay of clerks and others
employed in the offices and on business cars of officers whose pay
is chargeable to this account.
LIST  OF  EMPLOYEES.
Division clerk.
'Chief clerk.
Clerks.
Special agents.
Detectives.
Stenographers.
Messengers.
Cooks.
Porters. Office and Other Expenses.—Office Expenses and other
expenses of officers and employees whose pay is chargeable to this
account; also the pay and expenses of employees attending investigations concerning the cause of or responsibility for accidents, and amounts paid detective agencies and others for work
in connection with such investigations.
ITEMS   OF  EXPENSE   AND   SUPPLIES.
Atlases and maps.
Barometers.
Books for office use.
Business car service.
Express charges.
Fees and dues in associations.
Furniture repairs and renewals.
Heating.
Lighting.
Official train service.
Periodicals and newspapers.
Power.
Provisions for business cars.
Rent of air-brake instruction cars.
Rent of  offices.
Repairs of rented offices.
Telegraph service.
Telephone service.
Travelling expenses.
Water and ice.
Note A—When officers designated above have supervision over
more than one department, their salaries, the pay of their clerks and
attendants, and their office and other expenses shall be apportioned
equally among the departments over which they have jurisdiction.
Note B.—The cost of stationery purchased for transportation offices
'is chargeable to account No.  410, "Stationery and printing."
372. DESPATCHING TRAINS.
This account shall include the pay of chief and other train despatches, their clerks, copying operators, and attendants, and pay
of operators on the line whose duties are confined to directing
train movements; also the office, travelling, and other expenses of
such employees.
be
Note.—Pay   of operators
charged to account No. 373,
who also perform station work shall
' Station employees."
373. STATION EMPLOYEES.
This account shall include:—
Agents, Clerks, and Attendants.—The pay of agents, clerks,
and attendants in charge of, or engaged in, the operation of
stations, wharves, and piers located on the carrier's line; also
payments to such station or ticket agents in lieu of salaries.
Special payments to customs inspectors on account of opening
and resealing cars under unusual conditions, and payments to
produce-exchange inspectors for inspecting, measuring, and
weighing grain shall be here included. 80
Accountants.
Assistant agents.
Assistant depot masters.
Assistant stationmas-
ters.
Baggage agents at
stations.
Baggagemen.
Car clerks.
Cashiers.
Chauffeurs.
Clerks.
Collectors.
Customs inspectors.
LIST   OF   EMPLOYEES.
Depot (masters.
Detectives.
Express agents.
Gatemen.
Information     bureau
employees.
Janitors.
Maids.
Matrons.
Package  and   parcel
room employees.
Policemen.
Porters.
Relief agents.
Station agents.
Station foremen.
Station passenger
agents.
Station freight
agents.
iStationmasters.
Telegraph and telephone operators.
Ticket agents.
Ticket collectors.
Ticket examiners.
Train callers.
Ushers.
Watchmen.
. Labour at Stations.—Station and other labour expended in
handling freight, mail, baggage, and express at stations, wharves
and piers; in loading, unloading, feeding, and watering stock;
in disinfecting stations, stockyards, and stock pens; in transferring, picking up, straightening, and reloading freight in the
ordinary course of transportation; in miscellaneous station work,
including (when done by station employees) cleaning station
grounds, station platforms, walks, stock-yards, and stock pens,
and removing snow and ice therefrom; and in tending switch
lamps not in yards and terminals.
Payments to elevator companies (when not made as division of
rate) for transferring grain en route, and payments to other
companies and individuals for loading and unloading commercial
freight under contract or otherwise shall be included in this
account.
storeroom
employees.
(Car   sealers.
Oheckmen.
Coal   handlers.
Coopers.
Delivery men.
Mectricians.
Freight callers.
LIST   OF   EMPLOYEES.
Freight handlers.
Freight   house   foremen.
Freight loaders.
Freight unloaders.
■ Longshoremen.
Mail carriers.
Mail weighers.
.Station cleaners.
Stationary engineers. I
Stationary firemen.
Stevedores.
Stock-pen labourers.
Tallymen.
Teamsters.
Truckmen.
Warehousemen!.
Weighmasters.
Note A—The cost of transferring freight, mail, baggage, and express on account of wrecks shall be included in account No. 415, "Clearing wrecks."
Note B.—This account shall not include the pay of telegraph and
telephone operators provided for ■'under accounts No. 372, "Despatching
trains," and No. 407, "Telegraph and telephone operation," or pay of
employees provided for under account No. 375, "Coal and ore wharves." 81
374. WEIGHING,   INSPECTION,   AND   DEMURRAGE
BUREAUS.
This account shall include the cost to the carrier of its participation in joint weighing, inspection, demurrage, and car distribution bureaus and associations.
375. COAL AND ORE WHARVES.
This account shall include the cost of operating docks and
wharves, piers, and other marine, lake, or river landings, and the
machinery located thereon, used in connection with the transportation of coal and ore.
Labour and Expenses.—The pay and the office, travelling and
other expenses of employees engaged in operating coal and ore
wharves.
Tools and Supplies.—'The cost of all tools and supplies used
In the operation of coal and ore wharves.
ITEMS   OF  TOOLS  AND   SUPPLIES.
Cylinder oil.
Lantern parts.
Shovels.
iFuel   for   stationary
Lanterns.
Slice bars.
boilers.
Lubricating   oil.
Waste.
Illuminating oil.
Picks.
Wicks.
Note.—The cost of switching service in connection with   coal and
ore wharves shall not be included in this account.
376. STATION SUPPLIES AND EXPENSES.
This account shall include:—
Heating.—The cost of fuel (including cost of unloading),
water, steam, and miscellaneous supplies used for heating stations, waiting rooms, freight and passenger offices, and other
station buildings.
Lighting.—The cost of fuel, water, gas, oil, electricity, lamp
globes, lamp chimneys, wicks, lamp carbons, incandescent lamps,
and miscellaneous supplies used in lighting stations, waiting
rooms, freight and passenger offices, other station buildings,
street approaches thereto, and passenger footbridges and subways
at stations. . - ><
Other Expenses.—The cost of miscellaneous station supplies
and station expenses.
18858—6 82
ITEMS OF EXPENSE.
Cleaning privy vaults.
Rent of scales.
Express charges.
Rent   of   station   buildings    (not
Feeding and shoeing horses.                        jointly used).
■Furniture   repairs  and
renewals.         Reports to
agents of commercial
Garage expenses.
standing
Licenses for ticket agents.                     Sprinkling
station grounds.
Mail transfer by others
than em-         Station employees' expenses.
ployees.
Telegraph service.
Membership    fees   and
dues   in         Telephone
service.
agents' associations.
Warehouse charges for storage of
Power for station machinery.                     freight.
Rent of automatic weighing and         Washing towels.
recording  devices.
ITEMS
OF   TOOLS   AND   SUPPLIES.
Atlases and maps
Directories.
Lantern globes.
Auto trucks.
Dusters.
Lanterns.
Awnings.
Electric fans.
Letter boxes.
Axes.
Electric lamps.
Mail bags.
Badges.
Electric-light     sup
Marking brushes.
Baggage Checks.
plies.
Marking pots.
Barometers.
Feather dusters.
Marline.
Baskets.
Feed for horses.
Matches.       j^'iSR
Bicycles.
Files, document.
Measures.
Blocking.
IFire buckets
Medical boxes.
Brooms.
Fire grenades.
Medical supplies.
Brushes.
Flags.
Mirrors.
Buckets.
Moor coverings.
Money drawers.
Bulletin   boards.
Gangplanks.
Nails for boxing.
Call -belils.
Gas.
Newspapers.
Candles.
Gasoline.
Oil.
Car-seal presses.
Hampers.
Oil cans.
Car seals.
Hatchets.
Packing material.
Carpets.
Hoes.
Padlocks.
Chains.
Hooks.
Pails.  .
Chair cushion.
Hose and couplings.
Pinch bars.
Chairs.
Ice.
Punches for baggage
Chalk.
Ice barrels.
men and gatemen.
Chamois skins.
Ice boxes.
Rakes.
Check boxes..
Ice buskets.
Reflectors.
Check racks.
Ice carts.
Roiling chairs for in
Checks.
Ice tongs.
valids.
Coal hods.
Keys.
Safes:
Clocks.
Ladders.
Sawdust,
Cold chisels.
Lamp burners.
Saws.
Cooperage material.
Lamp chimneys.
Scoops.
Copy-press stands.
Lamp fittings.
Scales, portable.
Counter brushes.
Lamp globes.
Scrubbing brushes.
Counter seals.
Lamp mantles.
Settees.
Cups.
■Lampblack.
- Shovels.
Curtains.
Lamps (not perman
Sledges.
Cuspidors.
ently   attached   to
Soap.
;i -;,.,.""            Desks.
buildings).
Spades.
Dippers.
Lantern fittings.
Sponges. items of tools and supplies.—Continued.
Sprinkling cans.
Stools.
Stove blacking.
Stoves and stovepipe.
Switch lamp supplies
at points where regular switching service is not maintained.
Tables.
Tacks.
Tarpaulins (not for
cars).
Thermometers.
Ticket cases.
Tongs.
Tool boxes.
Torpedoes.
Towels.
Trucks.
Twine.
Uniforms.
Wash   basins..
Waste.
Water.
Water barrels.
Water bowls.
Water cans.
Water coolers.
Water palls.
Wheelbarrows.
Whisk brooms.
Wicks.
Wrenches.
77. YARDMASTERS AND YARD CLERKS.
This account shall include the pay of general yardmaster,
yardmaster, assistant yardmaster, general yard foreman, and
yard clerks and attendants in yards where regular switching service is maintained and in terminal switching and transfer service, including employees engaged in calling yardihen and trainmen; also pay of policemen, watchmen, arid detectives in yard
service.    (See account No. 389, "Yard supplies and expenses.")
78. YARD CONDUCTORS AND BRAKEMEN.
This account shall include the pay of yard conductors or foremen and yard brakemen or switchmen handling cars in passenger
and freight yards where regular switching service is maintained
and in terminal switching and transfer service, including pay
while deadheading in connection with such service. (See account
No. 389, " Yard supplies and expenses.")
Note.—When conductors and brakemen are engaged in both train
and yard service their pay shall be apportioned between the train and
yard accounts on the basis of service rendered. This does not apply to
train switching service performed by train crews, the entire pay of
whom shall be charged to account No. 401, " Trainmen."
379. YARD SWITCH AND SIGNAL TENDERS.
This account shall include the pay of employees in yards where
regular switching service is maintained, who are engaged in the
operation of yard switches and signals, including interlockers
used solely or principally for the government of all movements
of locomotives and trains between main and yard tracks, move-
18858—6J ments of locomotives between yard tracks and enginehouses, and
yard switching movements. (See account No. 389, "Yard supplies and expenses.")
Battery men.
Interlocker oilers.
Lamp cleaners.
Lamp men.
list of employees.
Lamplighters.
Lever men.
Signalmen.
■Switch oilers.
Switch tenders.
Tower men.
380. YARD ENGINEMEN.
This account shall include the pay of yard engineers, and firemen while engaged in yards where regular switching service is
maintained and in terminal switching and transfer service, including pay of such employees while deadheading in connection
with yard service.
Note.—The pay of enginemen on locomotives engaged in more than \
one class of service shall be apportioned on the basis of service
rendered. Pay of enginemen on train locomotives while engaged in
train switching service shall be included in account No. 392, " Train
enginemen." The pay of enginemen on locomotives engaged in work
service shall be included in the cost of the wont to which the service =
pertains.
381. YARD MOTORMEN.
This account shall include the pay of yard motormen while
engaged in switching service in yards where regular switching
service is maintained, and in terminal switching and transfer
service, including pay of such employees while deadheading in
connection with yard service.
Note.—The pay of motormen on locomotives engaged in more than I
one class of service shall be apportioned on the basis of service rendered.
Pay of motormen on train locomotives while engaged in train switching .
service shall be included in account No. 393, "Train motormen." The
pay of motormen on locomotives engaged in work service shall be included in the cost of the work to which the service pertains.
382. FUEL FOR YARD LOCOMOTIVES.
This account shall include the cost, delivered on locomotive
tenders, of coal, coke, oil, wood, and other fuel consumed by locomotives in switching service in. yards where regular switching
service is maintained, and in terminal, switching and transfer
service, including a suitable proportion of the pay of fuel agents,
fuel inspectors, fuel weighers, and clerks engaged in accounting
for fuel at fuel stations; pay of foremen and other fuel-station 85
employees; also a suitable proportion of the cost of tools, such
as wheelbarrows, shovels, scoops, and picks, used for handling
fuel at such stations, and the cost of operating machinery at
fuel stations.
Note A—The cost of repairs and renewals, of coal chutes, buggies,
pockets, air hoists, mechanical hoists, and mechanical conveyors at fuel
stations shall be charged to account No. 233, "Fuel stations."
Note B.—The cost of supplies consumed by locomotives engaged in
more than one class of service shall be apportioned upon the basis of
service rendered. The entire cost of supplies consumed by train locomotives in train switching service shall be included in the accounts provided for train service. The supplies consumed by locomotives in work
' service shall be included in the cost of the work to which the service
pertains.
383. YARD SWITCHING POWER PRODUCED.
This account shall include the cost of the production and distribution of electric power used in operating locomotives and
cars in switching service in yards where regular switching service is maintained, and in terminal switching and transfer service.
Employees.—The pay of employees engaged in operating electric-power stations and substations, such as engineers, firemen,
electricians, dynamo men, oilers, cleaners, and coal passers.
Fuel.—The cost of coal, oil, gas, and other fuel, including the
cost of labour unloading or stocking fuel.
Water.—The cost of water used to produce steam or to operate water plants, including pumping, rent of ponds, streams, and
pipe lines; also water tests, boiler compounds, and other like supplies and expenses.
Other Supplies and Expenses.—The cost of lubricants, such
as oil and grease used in lubricating engines, shafting, dynamos,
and pumps; cost of waste, carbon brushes, fuses, lamps, and other
supplies; also the cost of heating and lighting power plants, and
other expenses not elsewhere specified in connection with operation of electric-power plants.
Note.—The cost of supplies consumed by locomotives engaged in
more than one class of service shall be apportioned upon the basis of
service rendered. The entire cost of supplies consumed by train locomotives in train switching service shall be included in the accounts provided for tt%tti service. The supplies consumed by locomotives in work
service shall be included in the cost of the work to Which the service
pertains. 86
384. YARD SWITCHING POWER PURCHASED.
This account shall include the cost of electric power purchased
for the propulsion of engines and cars in switching service in
yards where regular switching service is maintained, and in terminal switching and transfer service.
Note.—The cost of supplies consumed by locomotives engaged in
more u.an one ciass or service shall be proportioned upon the basis of
service rendered. The entire cost of supplies consumed by train locomotives in train switching service shall be included in the accounts provided
for train service. The supplies consumed by locomotives in work service
shall be included in the cost of the work to which the service pertains.
385. WATER FOR YARD LOCOMOTIVES.
This account shall include the cost of water supplied to loco- ;
motives in switching service in yards where regular switching
is maintained, and in terminal switching and transfer service,
including rent of ponds, lakes, other sources of water supply,
and right of way for pipe lines; cost of water purchased expenses
of work trains while engaged in hauling water for locomotive
supply, and cost of testing water; also cost of labour expended
and cost of materials and supplies used in the operation of water
stations and purifying plants.
The cost of operating boilers, engines, and pumps at water
stations, heating and lighting water stations, breaking ice in ,
water tanks, thawing out tank spouts and water cars, keeping
fires in tanks and water cars to prevent freezing, shovelling
snow into locomotive tanks; also temporary connections between
water cars and locomotive tenders, compounds injected into locomotive boilers to decrease scale formation, and other expenses'
directly incident to the supplying of water to such locomotives,
shall be included in this account.
An equitable proportion of the pay and the office, travelling, I
and other expenses of superintendent of water service engaged
in connection with water supply for locomotives shall be included
in this account.
ITEMS   OF   WATER   STATION   SUPPLIES.
Axes.
Boiler compounds.
Chemicals.
Coal.
Coal picks.
Engine   igniter   batteries.
Gasoline.
Gasoline drums.
Hand tools.
Hose.
Oil.
Rubber packing.
Shovels.
Siphons.
Slice bars.
Stove fixtures.
•Stoves.
Waste.
Wrenches. at
Note.—The cpst of supplies consumed by locomotives engaged in
more than one- class of service shall be apportioned upon the basis of
service rendered. The entire cost of supplies consumed by train locomotives in train switching service shall be included in the accounts provided for train service. The supplies consumed by locomotives in work
service shall be included in the cost of the work to which the service
pertains.
886. LUBRICANTS FOR YARD LOCOMOTIVES.
This account shall include the cost of valve, engine, car, and
other lubricating oils, grease, compounds, and waste used for
lubrication of locomotives in switching service in yards where
regular switching service is maintained and in terminal switching and transfer service.
Note.—The cost of supplies consumed by locomotives engaged in
more than one class of service shall be apportioned upon the basis of
service rendered. The entire cost of supplies consumed by train locomotives in train switching service shall be included in the accounts provided for train service. The supplies consumed by locomotives in work
service shall be included in the cost of the work to which the service
pertains.
387. OTHER SUPPLIES FOR YARD LOCOMOTIVES.
This account shall include the cost of supplies, other than fuel,
water, and lubricants, used on locomotives in switching service
in yards where regular switching service is maintained and in
terminal switching and transfer service including the cost of
repairs and renewals of furniture, tools, and other movable articles required for use on locomotives in yard service.
The cost of sand charged to this account shall include the cost
of material and supplies used in preparing and drying the sand
for use, such as the cost of fuel, wheelbarrows, shovels, and sand
ITEMS   OF   TOOLS   AND   SUPPLIES.
Ash hoes.
Ash-pan rods.
Axes.
Bars, buggy.
Bell   cords.
Boxes, portable.
Brooms.
Brushes.
Buckets.
Carbide for acetylene
gas.
Carbons   for   electric
lights.
Handsaws.
Hatchets.
Hose  (not air-brake,
air -signal,        o r
steam).
Hose,   thaw-out
Hose reels.
Ice.
Jacks.
Jackscrews.
Lanterns and parts.
Locks    for   portable
boxes.
Sand.
,Saws.
Scoops.
Shovels.
Signal lamps.
Slice bars
Soap.
Switch chains.
Switch poles.
Switch ropes.
Tool boxes, portable.
Torches. 88
items  of  tools  and   supplies.—Continued.
Chimneys for headlights.
Chimneys for signal
lamps.
Chisels.
Clinker hooks.
Crowbars.
Files.
iFirst-aid! boxes.
Flags.
(Globes for lanterns.
Grate shakers.
Hammers.
Matches.
Oil cans.
Oil   for   headlights.
Oil for lanterns.
Oil for signal lamps.
Oil for torches.
Oilers.
Packing hooks.
Packing spoons.
Picks, coal.
Pinch bars.
Plugging bars.
Pokers.
Torpedoes.
Waste.
Water 'buckets.
Water coolers.
Wicks for headlights.
Wicks for lanterns.
Wicks      for     signal
lamps.
Wicks for .torches.
Wrecking frogs.
Wrenches.
Note A—Where the quantity of sand used on locomotives engaged
in yard service is relatively small as compared with the quantity used by
locomotives engaged in train service, the entire cost of such material
shall be included in account No. 399, "Other supplies for train locomotives." Where the quantity used in yard service is relatively large, the
entire cost shall be included in this account.
Note B.—The cost of other supplies consumed by locomotives engaged
in more than one class of service shall be apportioned upon the basis of
service rendered. The entire cost of supplies consumed by train locomotives in train switching service shall be included in the accounts provided for train service. The supplies consumed- by locomotives in work
service shall be included in the cost of the work to which the service
pertains.
388. ENGINEHOUSE EXPENSES—YARD.
This account shall include the expense of caring for and preparing locomotives for switching service in yards where regular
switching service is maintained and in terminal switching and
transfer service, including a proportion of such expenses as are
common to train, yard switching, and work service.
Enginehouse Men.—The pay of enginehouse employees engaged in wiping, cleaning, watching, and despatching locomotives; keeping and preparing fires, dumping ashes, washing
boilers, cleaning fireboxes, packing driving boxes and truck
boxes; cleaning smokestacks, air-brake equipment, and front ends
of locomotives; checking locomotive tool equipment, cleaning
ash and cinder pits; operating turntables, drying sand, inspecting smokestacks and ash pans; calling enginemen; and moving
locomotives around engine yards when operated by hostlers; also
a proportion of the pay of enginehouse foremen and their clerks. 89
Miscellaneous Expenses.—The cost of tools, supplies, and
sundry expenses on account of caring for and preparing locomotives at enginehouses.
ITEMS   OF   MISCELLANEOUS   EXPENSES.
Boiled oil.
Compounds     for     cleaning     and
polishing.
Enginehouse cupboards.
Gas,     oil,     and    electricity    for
lighting.
Heating    enginehouse,    including
offices.
Lampblack.
Lanterns    used    by    enginehouse
men.
Lighting   enginehouses,   including
offices.
Lubricating  oil   for   enginehouse,
ash   pit,    transfer   table,    and
turntable machinery.
Lye.
Packing tools.
Paint for front ends of locomotives.
Power for operation of turntables
and transfer tables.
Rent of roundhouse stalls.
Shovels.
Signal lights on transfer tables
and turntables.
Waste.
Water for cinder pits.
Water for washing 'boilers.
Water hose.
Wheelbarrows.
Note A.—Enginehouse expenses of locomotives in work service shall
be included in the cost of the work to which the service pertains.
Note B.—The pay of mechanics and labourers engaged in locomotive
repair work in enginehouses shall be charged to the appropriate accounts
for locomotive repairs.
. YARD SUPPLIES AND EXPENSES.
This account shall include the cost of supplies (except locomotive supplies) used in yard service, yard signal and interlocker
supplies, and miscellaneous yard expenses for yards where regular switching service is maintained; also office and other expenses
of employees whose pay is chargeable to accounts Nos. 377, 378,
and 379.
Electric-light
bons.
Electric-light
•Flags.
Fuel for heating.
.Fuel for power.
Bluminating oil.
Lamp burners.
Lamp chimneys.
ITEMS   OF   YARD   SUPPLIES.
Lamp wicks.
Lantern globes.
Lantern wicks.
Lanterns.
Lubricants   for   ma-
c h i n e r y    \   and
switches.
Semaphore lamps.
Signal lamps.
Switch chains.
Stoves.
Switch lamps.
Switch ropes.
Waste.
, Wrecking frogs.
Wrecking wedges. 90
ITEMS   OF   YARD  EXPENSE.
Electricity purchased for lighting
yards and yard buildings.
■Furniture repairs and renewals.
Gas purchased for lighting' yards
and yard buildings.
Power    produced    for    operating
switches and signals.
Power   purchased   for   opei
switches and signals.
Rent of telephone.
Rent    of    yard    buildings
jointly •used).
390. OPERATING JOINT YARDS AND TERMINALS—DR.
This account shall include the carrier's proportion of the cost
incurred by others in their operation of joint yards and terminals, including signals, interlockers, and other facilities at such
joint yards and terminals.
Note A—The purpose of this account is to show the amounts
accruing against the carrier for its proportion of the cost of operating
yards and terminals operated by others, and in the joint use of which
the carrier participates.
Note B.—No proportions of items of expense chargeable by the
operating carrier to accounts Nos. 392 to 402, inclusive, shall be included
in this account.
391. OPERATING JOINT  YARDS  AND  TERMINALS—OR.
This account shall include amounts chargeable to others as
their proportions of the costs incurred by the carrier in the operation of joint yards and terminals, including signals, interlockers, and other facilities at such joint yards and terminals.
Note A—The purpose of this account is to show the amounts
accruing in favour of the carrier and against others for their proportions
of the cost of operating yards and terminals operated by the carrier
and in the joint use of which others participate. (See special instructions, section .9).
Note B.—No proportions of items of expense chargeable by the
operating carrier to accounts Nos. 392 to 402, inclusive, shall be included
in this account. :"'"' f * A
392. TRAIN ENGINEMEN.
This account shall include the pay of steam locomotive
engineers and firemen while engaged in transportation train service or while deadheading in connection therewith and pay of
such enginemen in piloting trains over home lines; also the pay
of employees while regularly engaged in shovelling coal forward
on locomotive tenders. 91
Note.—The pay of enginemen on locomotives engaged in more than
one class of service shall be apportioned on the basis of service rendered.
Pay of enginemen on train locomotives while engaged in train switching
service shall be included in this account. The pay of enginemen on
locomotives engaged in work service shall be included in the cost of the
work to which the service pertains.
393. TRAIN MOTORMEN.
This account shall include the pay of motormen while engaged
in running other than steam locomotives and cars in transportation train service or while deadheading in connection therewith;
also the pay and expenses of motormen while engaged in piloting
trains or cars over home lines.
Note.—The pay of motormen on locomotives engaged in more than
one class of-service shall be apportioned on the basis of service rendered.
Pay of motormen on train locomotives while engaged in train switching
service shall be included in this account. The pay of motormen on
locomotives engaged in work service shall be included in the cost of the
work to which the service pertains.
394. FUEL FOR TRAIN LOCOMOTIVES.
This account shall include the cost, delivered on locomotive
tenders, of coal, coke, oil, wood, and other fuel consumed by
locomotives in transportation train service, including a suitable
proportion of the pay of fuel agents, fuel inspectors, fuel weighers, and clerks engaged in accounting for fuel at fuel stations;
pay of foremen and other fuel station.employees; also a suitable
proportion of the cost of tools, such as wheelbarrows, shovels,
scoops, and picks, used for handling fuel at such stations, and
the cost of operating machinery at fuel stations.
Note A—The cost of repairs and renewals of coal chutes, buggies,
pockets, air hoists, mechanical hoists, and mechanical conveyers shall be
charged to account No.  233,  "Fuel stations."'
Note B.—The entire cost of supplies consumed by train locomotives
in train switching service shall be included in the accounts provided for
train service. The supplies consumed by locomotives in work service
shall be included in the cost of the work to which the service pertains.
395. TRAIN POWER PRODUCED.
This account shall include the cost of producing and distributing electric power for the propulsion of electric locomotives and
cars in transportation train service. 92
Employees.—The pay of employees engaged in operating electric-power stations and substations, such as engineers, firemen,
electricians, dynamo men, oilers, cleaners, and coal passers.
Fuel.—The cost of coal, oil, gas, and other fuel, including the
cost of labour unloading or stocking fuel.
Water.—The cost of water used to produce steam or to operate water plants, including pumping, rent of ponds, streams, and
pipe lines; also water tests, boiler compounds, and other like supplies and expenses.
Other Supplies and Expenses.—The cost of lubricants, such
as oil and grease, used in lubricating engines, shafting, dynamos,
and pumps; cost of waste, carbon brushes, fuses, lamps, and other
supplies; also cost of heating and lighting power plants, and
other expenses not elsewhere specified in connection with operation of electric-power plants.
Note.—The entire cost of supplies consumed by train locomotives
in train switching service shall be included in the accounts provided for
train service. The supplies consumed by locomotives in work service
shall be included in the cost of the work to which the service pertains.
396. TRAIN POWER PURCHASED.
This account shall include the cost of electric power purchased
for the propulsion of locomotives and cars in transportation train
service.
Note.—The entire cost of supplies consumed by train locomotives
in train switching service shall be included in the accounts provided for
train service. The supplies consumed by locomotives in work service
shall be included in the cost of the work to which the service pertains.
397. WATER FOR TRAIN LOCOMOTIVES.
This account shall include the cost of water supplied to locomotives in transportation train service, including rent of ponds,
lakes, other sources of water supply, and right of way for pipe
lines; cost of water purchased, expenses of supply trains while
engaged in hauling water for locomotive supply, and cost of testing water; also cost of labour expended and cost of material and
supplies used in the operation of water stations and purifying
plants. 93
The cost of operating boilers, engines, pumps at water stations heating and lighting water stations, breaking ice in water
tanks, thawing out tank spouts and water cars, keeping fires in
tanks and water cars to prevent freezing, shovelling snow into
locomotive tanks; also temporary connections between water cars
and locomotive tenders, compounds injected into locomotive
boilers to decrease scale formation, and other expenss dirctly
incident to the supplying of water to such locomotives, shall be
included in this account.
An equitable proportion of the pay and the office, travelling,
and other expenses of superintendent of water service, engaged
in connection with water supply for locomotives, shall be included in this account.
ITEMS   OF   WATER   STATION   SUPPLIES.
Axes. Gasoline. Siphons.
Boiler compounds. Gasoline drums. Slice bars.
Chemicals. Hand tools. Stove fixtures.
Coal. Hose. Stoves.
Coal picks. Offl. Waste.
Engine  igniter bat- Rubber packing. Wrenches,
teries. Shovels.
Note.—The entire cost of supplies consumed by train locomotives
in train switching service shall be included in the accounts provided for
train service. The supplies consumed by locomotives in work service
shall be included in the cost of the work to which the service pertains.
3. LUBRICANTS FOR TRAIN LOCOMOTIVES.
This account shall include the cost of valve, engine, car, and
other lubricating oils, grease, compounds, and waste used for
lubrication of locomotives in transportation train service.
Note.—The entire cost of supplies consumed by train locomotives
in train switching service shall be included in the accounts provided for
train service. The supplies consumed by locomotives in work service
shall be included in the cost of the work to which the service pertains.
399. OTHER SUPPLIES FOR TRAIN LOCOMOTIVES.
This account shall include the cost of supplies other than ftiel,
water, and lubricants, including the cost of repairs and renewals
of furniture, tools, and other movable articles required for use on
locomotives in transportation train service. 94
The cost of sand charged in this account shall include the cost
of material and supplies used in preparing and drying the sand
for use, such as the cost of fuel, wheelbarrows, shovels, and sand
ITEMS   OF  TOOLS  AND  SUPPLIES.
Ash hoes.
Ash-pan rods.
Axes.
Bars, bu*nfy.
Bell cords.
Boxes, portable.
Brooms.
Brushes.
Buckets.
Carbide for acetylene
gas.
Carbons for electric
lights.
Chimneys for headlights.
Chimneys for signal
lamps.
Chisels.
Clinker hooks.
Crowbars.
Files.
First-aid boxes.
Flags.
Globes  for  lanterns.
Grate shakers.
Hammers.
Handsaws.
Hatchets.
Hose   (not air-brake,
air-signal,   or
steam).
Hose, thaw-out.
Hose reels.
Ice.
Jacks.
Jackscrews.
Lanterns and parts.
Locks    for    portable
boxes.
Matches.
Oil cans.
Oil  for  headlights.
Oil for lanterns.
Oil for signal lamps.
Oil for torches.
Oilers.
Packing, fibre.
Packing, rubber.
Packing hooks.
Packing spoons.
Picks, coal.
Pinch bars
Plugging bars.
Pokers.
Sand.
Scoops.
Shovels.
Signal lamps.
Slice bars.
Soap.
Switch chains.
Switch poles.
Switch  ropes.
Tool boxes, portable.
Torches.
Torpedoes.
Waste.
Water buckets.
Water coolers.
Wicks for headlights.
Wicks for lanterns.
Wicks      for     signal
lamps.
Wicks for torches.
Wrecking frogs.
Wrenches.
Note A.—Where the quantity of sand used on locomotives engaged
in train service is relatively small as compared with the quantity used
by locomotives engaged in yard service, the entire cost of such material
shall be included in account No. 387, "Other supplies for yard locomotives." Where the quantity used in train service is relatively large,
the entire cost shall be included in this account.
Note B.—The entire cost of supplies consumed by train locomotives
in train switching service shall be included in the accounts provided for
train service. The supplies consumed by locomotives in work service
shall be included in the cost of the work to which the service pertains.
400. ENGINEHOUSE EXPENSES—TRAIN.
This account shall include the expense of caring for and preparing locomotives for transportation train service, including a
proportion of such expenses as are common to train, yard switching, and work service. 95
Enginehquse Men.—The pay of enginehouse employees
engaged in wiping, cleaning, watching, and despatching locomotives; preparing and keeping fires, dumping ashes, washing
boilers, cleaning fire boxes, packing driving boxes and truck
boxes, cleaning smokestacks; air-brake equipment, and front
ends of locomotives; checking locomotive tool equipment, cleaning ash and cinder pits; operating turntables, drying sand,
inspecting smokestacks and ash pans; and moving locomotives
around engine yards when operated by hostlers; also a proportion of the pay of enginehouse foremen and their clerks.
Miscellaneous Expenses.—The cost of tools and supplies and
sundry expenses on account of caring for and preparing locomotives at enginehouses.
items of miscellaneous expenses.
Boiled oil.
Compounds     for     cleaning     and
polishing.
Gas,    oil,     and     electricity    for
lighting.
•Heating   enginehouses,   including
offices.
Lampblack.
Lanterns    used    by    enginehouse
men.
Lighting   enginehouses,   including
offices.
Lubricating oil.
Lye.
Packing   tools.
Paint for front ends of locomotives.
Power for operation of turntables
and transfer tables.
Rent of roundhouse stalls.
Shovels.
Signal lights on transfer tables
and turntables.
Waste.
Water for cinder pits.
Water for washing boilers.
Water hose.
Wheelbarrows.
Note A.—Enginehouse expenses of locomotives in work service shall
be included in the cost of the work to which the service pertains.
Note B.—The pay of mechanics and labourers engaged in locomotive
repair work in enginehouses shall be charged to the appropriate accounts
for locomotive repairs.
401. TRAINMEN.
This account shall include the pay of conductors; of train
auditors, ticket collectors, and others engaged in lifting or
examining authorities for transportation; and of baggagemen,
brakemen, flagmen, train porters, train guards, train stenographers, maids, and other train employees while engaged in
transportation train service or while deadheading in connection
therewith; also the pay of trainmen while engaged in piloting
trains over home lines.
Note.—The pay of trainmen while engaged in work-train service
shall be included in the cost of the work to which the service pertains. 96
402. TRAIN SUPPLIES AND EXPENSES.
This account' shall include miscellaneous expenses of transportation service trains and the cost of all supplies other than
locomotive supplies.
Cleaning Cars.—The cost of cleaning and disinfecting passenger and freight cars in transportation train service, including
cost of removing from freight-train cars such refuse material as
sawdust, hay, and straw.
items of service and supplies.
Brooms.
Brushes.
Cleaning compounds.
Compressed air.
Disinfectants.
Disinfecting       m a -
chines.
Fuel     for     heating .
water.
Hose and fixtures.
Labour of employees.
Polishing compounds.
Soap.
Sponges.
W&ter.
Heating Cars.—The cost of heating cars in transportation
train service, including cost of operating steam-heating plants
for car heating at stations and yards.
items of service and supplies.
of
ashes    from    car
Removal
. stoves.
Stoves temporarily in freight cars.
Connections between steam heating lines and cars.
Fuel.
Labour of employees.
Lighting Cars.—The cost of lighting cars in transportation
train service, including the cost of filling and cleaning lamps
and of operating plants for supplying gas or electricity for
lighting purposes.
Battery renewals.
Candles.
Chimneys.
Electricity.
Gas.
ITEMS   OF   SERVICE   AND   SUPPLIES.
Gas' -mantles.
Globes.
Hose and connections.
Incandescent      lamp
bulbs.
'Labour of employees.
Lamp carbons.
Oil.
Shades.
Wicks.
Note.—Repairs of gas lighting and electric lighting plants shall be
included in the proper maintenance accounts. Repairs and renewals of
electric lighting equipment of cars, except supplies as above provided,
shall be included in the appropriate car-repair account.
Lubricating Cars.—The cost of lubricating cars in transportation train service, including cost of inspecting, repacking, and
oiling car journal boxes and air-brake equipment. 97
ITEMS   OF   SERVICE   AND   SUPPLIES.
Cotton waste.
Grease buckets.
Labour of employees.
Oil cans.
Oil, grease, and other
lubricants.
Packing buckets.
Packing hooks.
Packing irons.
Packing      miscellaneous.
Wool waste.
Icing and Watering Cars.—The cost of icing and watering
cars in transportation train service, including icing cars for
refrigera tion purposes. Credits shall be made to this account for
refrigeration charges collected from other companies and individuals.
Ti\
ITEMS   OF   SERVICE   AND   SUPPLIES.
Buckets.
Ice tools.
Salt.
Hose and fixtures.
Labour of employees.
Water
Ice.
Ladders.
Detouring Trains.—The compensation for temporary use of
tracks of other carriers, including the cost of pilot service, od
account of wrecks, washouts, landslides, snow blockades, and
other defects of the tracks, bridges, or tunnels on the carrier's
line.
Train Supplies.—The cost of supplies furnished for use on
cars in transportation train service.
Axes.
Beds.
Bell cords.
Boxes for trainmen.
Brooms.
Brushes.
Chains.
Chairs   for   cabooses
(not    permanently
attached).
Cold chisels.
Combs.
Conductors'  punches.
Cuspidors.
-Drinking    cups    and
ITEMS   OF   TRAIN   SUPPLIES.
(Fuses.
Hammers.
Hatchets.
Jacks.
Lamp boards.
Lamp sticks.
Lantern globes.
Lantern parts.
Lanterns.
Matches.
Medical  boxes.
Oil   for   lanterns.
Order hoops.
Padlocks.
Pails.
Punches.
Sawdust.
.Saws.
Scoops.
Shovels.
Signal boxes.
Signal lamps (rear).
Sledges.    .
Soap.
Switch chains.
Switch ropes.
Toilet paper.
Torpedoes.
Towels.
Train tool boxes.
Uniform trimmings.
Uniforms.
Ventilator sticks.
Waste.
Water buckets.
Wrecking frogs.
Wrenches.
Fire buckets.
Flags.
Other Expenses.—The cost of miscellaneous supplies required
to equip trains for transportation service and miscellaneous expenses incident to operation of such trains.
18858—7 93
ITEMS  OF EXPENSE  OV ACCOUNT  OF EMPLOYEES.
Apparatus for testing fee eight and hearing of enginemen and trainmen.
Employees'   reading  room  and  bunk  room  expense,   including pay  of
attendants and supplies furnished.
Laundry work.
Physicians' fees for examination of train employees.
Wages paid to superintendents and secretaries of reading rooms.
ITEMS   OF EXPENSE ON ACCOUNT OF   TRANSPORTATION.
Bedding for stock fiacs.
Boarding and slatting box and stock cars for .carrying coal, coke, and .
other freight.
Boards for flooring fruit cars.
Chains for securing loads.
Cleaning, trimming and filling tjaijjmen's lanterns and rear signal lamps.
Coupling and uncoupling cars at terminals.
Disinfecting cars.
Dunnage used in loading -cars jot fitting cars for freight shipments.
Feed for live stock in snow-bound or otherwise delayed trains.
Flowers and plants for cars.
Laundry for revenue service cars other than for dining and buffet service
and sleeping car service.
Occasional turning of engines on T of other carriers.-
Oil and other supplies for locomotives hauled as freight.
Periodicals for .use of passengers on trains.
Planking cars for billet shipments and other material.
Provisions, supplies, or board for passengers in delayed trains.
Removing advertisements from cars. -
Rent of fare registers in cars..
Safety chains for use between twin and triple cars.
Supplies for parlor and chair cars.
Supplies furnished cars for the purpose of protection against accidents
and fires.
Temporary grain doors.
Temporary lining of cars for freight .sjajpflaents and stoves and healers
to prevent freezing.
Temporary openings in cars for freight shipments..
Temporary racking of cars for handling sugar-cane, corn, bark, or cord-
wood.
Transferring passengers,  express matter, baggage, mail,  and freight on
account of defective tracks, bridges, or tunnels.
Note.—.-The expenses of operating sleeping, dining, and buffet car
features of train service shall be included in the account No. 403,
" Operating sleeping cars," or in account No. 441, " Dining and buffet
service," as may be appropriate.
403. OPERATING SLEEPING CARS.
This account shall include the cost of operating sleeping car
service on trains.
Superintendence.—The pay of officers directly in charge of
operating sleeping car service; the pay of their clerks and office
attendants; -also the office, travellkig, and other expenses of such
officers and employees. Nation Employees.—The pay and expenses of local agents,
ticket agents, eashiers, clerks, and attendants; also the office and
other expenses of such employees.
Stetson. Expenses.—The expenses of fuel, water, steam, and
supplies used in heating station offices; gas, oil, electric current,
and other supplies for lighting; repairs and renewals of station
furoiiture, and all other station expenses connected with sleeping
car service when separable from the station expenses chargeable
to account $To. 376, " station supplies and expenses."
Conductors.—The pay of conductors employed on sleeping
cars.
Porters and Maids.—The pay of porters and maids employed
on sleeping cars.
Car Supplies.—The cost of miscellaneous suplies used on
sleeping oars, such as combs, brushes, brooms, and toilet paper;
also uniforms, caps, and service $trijaes for employees.
Laundry.—Expenses for laundry work, such as laundering
sheets, pillow-cases, towels, blankets, etc.
Other Expenses.—The cost of flowers and plants, heating cars,
cleaning the interior of cars, and of supplies used in interior
cleaning, rent and cost of supplies for rooms furnished for
sleeping car service employees, and such other expenses in connection with the operation of sleeping cars as are net jpeovided
for elsewhere.
Note.—When officers have immediate supervision over sleeping car
service and other" operations their pay, office, and other expenses, as also
the pay, office, and other expenses of their assistants, clerks, and .office
attendants, shall be equitably apportioned to the accounts appropriate to
the operations over which they have supervision.
404. SIGNAL AND INTERLOCKER OPERATION.
This account shall include the cost of operating signals and
interlockers other than those solely or principally used for governing all movements of locomotives and tgraiins between main
and yard tracks, movements of locomotives between yard tracks
and enginehouses, and yard switching movements.
Labour/—The wages of employees engaged in operating signals
and interlockers of power producing plants in connection therewith, such as switch tenders, signalmen other than telegraph
18858—74 100
operators, lever men, switch and signal oilers, battery men, lamp
men, lamp cleaners, and lamplighters; gatemen at crossing of
other railroads, engineers and others operating plants furnishing
compressed air for signals and interlockers; engineers, electricians, and others operating plants furnishing electric power for
signals and interlockers.
Supplies.—The cost of supplies used in operating signals and
interlockers or in signal offices, such as gasoline, vitrol, battery
zincs, battery coppers, lubricating oils, fuel for heating, fuel for
power purposes, produced and purchased power used in operating
switches and signals, furniture repairs and renewals, water, and
light.
Note.—The cost of operating signals and interlockers solely or
principally used for governing the movement of yard locomotives and
trains shall be included in the appropriate yard expense accounts.
405. CROSSING PROTECTION.
This account shall include the pay of street and highway crossing gatekeepers and flagmen, the cost of supplies used by them,
the costs of lights at street and highway crossings not a part of
the lighting outfit at stations or in yards, and the cost of compressed air for operating gates.
406. DRAWBRIDGE OPERATION.
This account shall include the cost of operating drawbridges.
Labour.—The wages of employees engaged in operating drawbridges, such as bridge engineers, tenders, and watchmen.
Supplies.—The cost of produced and purchased power and of
supplies, such as fuel, oil, lanterns, water, waste, boats, stoves,
chairs, brooms, and pails used in drawbridge operation.
407. TELEGRAPH AND TELEPHONE OPERATION.
This account shall include the cost of telegraph and telephone
operation not provided for elsewhere.
Superintendence—Telegraph.—The pay of superintendents
of telegraph, telegraph censors, their clerks, and attendants.
Telegraph Operators and Messengers.—The pay of telegraph operators, block inspectors, and messengers in telegraph 1
101
and relay offices other than those employed in despatching trains
and those located in general offices or at stations.
Other Telegraphic Expenses.—Office, travelling, and incidental expenses, including office rent, of employees whose pay is
chargeable to this account; rent of telegraph conduits, lines, and
poles; cost of battery renewals and supplies, bicycles for messengers, and electric current for telegraph purposes; also excess payments to telegraph companies when in connection with telegraph service and not provided for elsewhere.
Note A—The pay, rent, other office expenses, and travelling expenses
of superintendents of telegraph, their assistants, clerks, and attendants,
when engaged both in maintaining and operating telegraph lines, shall
be apportioned equally between this account and account No. 247, "Telegraph and telephone lines."
Superintendence—Telephone—The pay of superintendents
of telephone, their clerks, and attendants.
Telephone Operators and Messengers.—The pay of telephone
operators and messengers in telephone offices other than those
employed in despatching trains and those located in general
offices or at stations.
Other Telephone Expenses.—Office, travelling, and incidental expenses, including office rent, of employees whose pay is
chargeable to this account; rent of telephone conduits, lines, and
poles; cost of battery renewals and supplies, bicycles for messengers, and electric current for telephone purposes; also excess
payments to telephone companies when in connection with telephone service and not provided for elsewhere.
Note b.—The pay, rent, other office expenses, and travelling expenses
of superintendents of telephone, their assistants, clerks, and attendants,
when engaged both in maintaining and operating telephone lines, shall
be apportioned equally between this account and account No. 247,
" Telegraph and telephone lines."
408. OPERATING FLOATING EQUIPMENT.
This account shall include the cost of operating floating equipment in water transfer service (ferriage, lighterage, and floatage).    (See general instructions, section 1.)
Superintendence.—The pay of vice-presidents and other officers directly in charge of or engaged in the Operation of boats; "
10®
the pay of their assistants, xeierks> afid attendants; also the office,
travelling, and other expenses of such officers and their
employees.
Wages of Crew.—The pay of captains, pilots, chief officers,
matesy saiiors, wireless telegraph operators, and other employees
of the deck department; engineers,, assistant engineers, electricians, oilers, firemen, coal passers, and all other employees of
the engineer's department; and pursers, porters, and all other
employees in the steward's department, except when engaged in
dining and buffet service.
Fuel.—The cost, on board boats (including the cost ©f trimming) of coal, oil, wood, and other fuel tfsfed! for generating
power, heat, or light.
Lubrication.—The cost of oil, grease, tallow, graphite, and
other material furnished for lubricating purposes.
Other Supplies and Departmental Expenses.—The cost of
supplies furnished to- deck department; the incidental expenses
of dfeck department earployees; supplies other than fuel and lubricants, furnished the engineer's department; water furnished to
boats; incidental expenses of engineer's department employees;
supplies (other than dining and buffet supplies) fu^ttished to
the steward's department; laundry for boats; and incidental
expenses of steward's dei^artment employees.
items o*f StrifttlES.
Axes.
Hose.
©hovels.
Brooms.
Ice.
Soap.
Brushes.
Damps.
Tallow.
Commissariat sup
Laundry-      pSi!
Tools,   miscellaneous.
plies.
Lines.
Trucks.
Flags.
Mops.
Waste;
Gas.
Oil.
Water.
Globes.
Pails.
Wicksi
Grease.
Planks.
Wrenches.
Handspikes.
Provisions.
Hatchets.
Hopes.
Other Expenses,
ing equipment not
.—^Expenses iselclent to the operation of floaft-
otherwise provided for in this aceottflt.
ITEMS OF  EXP&NSfi.
Custom-house fees.
License fees.
~Pitttt&tug <*at ixtsetg feif<* up".
Raising sunken boats.
Transferring passengers' in case of
accidents.
Wharfage. 103
Elevation and Longshore Labour.—The Cost of shore labour
in connection with loading and unloading lighterage freight at
wharves and piers, such as labour of bridgemen at transfer
bridges and of watchmen, longshoremen, stevedores, and other
wharf men.
Elevation and Shore Expenses.—Shore expenses in connection with loading and unloading lighterage freight, such as the
cost of steam and electricity for power, heating, and lighting;
power and supplies used for transfer or float bridges; supplies
used in connection with operating wharves and piers and not
chargeable to account No. 370, "Station supplies and expenses."
ITEMS  OF   SUPPLIES.
Brooms.
Incandescent lights.
.Shovels.
Carbons.
Damps, reflector.
Soap*.
Chalk.
LaliteWte.
Tacks.
Coal hods.
J8fetrtme\
Tallow.
Coal shovels.
Matches.
Tort?Ke&
iCtefd chisels.
Off.
ToWelS1.
Crowbars.
Oil cans.
Twine.
Gas.
PaHa.
Waste.
Hammers.
Pincft bars.
Water.
Hatchets.
Ropes.
WHlt&f cool ers.
Ide*.
&£tt.
WheelbaftfoWSgf.
Ice tongs.
Scoops.
Note A.-=-»-When the compensation for the use of floating equipment .
used in wate* transfer service; includes rent, maintenance, and operation,
the portion* Covering rent shall be* ehafged to income account No. 639,
- " Rent for floating equipment," the portion covering maintenance shall
be charged to the appropriate account for" maintenance Ol ecfu*pmentr and
tbe portion covering operation shall be included in this account,
Note B.—The cost of labour expended in transferfiiig freight
betWegfi Cars and boats shall be" distributed in such manner as* t6 include
in adWo'utft Jfo, 373, " Station employees," the eXpefiSe" of handling
between the cars and the string piece of the wharf or fS.it of the boat,
Aitd to include in this account the expense of hafidlirtjf tipon the boats.
409. EXPRESS SERVICE.
"TMs" account shall include the cost of operating express ser-
Drivers and Messengers.—Pay of express messengers, drivers,
and helpers, and cost of their uniforms, uniform trimmings, and
badges; and pay of baggagemasters handling express.
Other Expenses.—Pay of stablemen in express service, rent
of. stables, and expense of feeding and shoeing horses. 104
410. STATIONERY AND PRINTING.
This account shall include the cost of stationery and printing
used in connection with rail line transportation, including operation of floating equipment.
STATIONERY   AND   PRINTING   ITEMS
Adding machines.
Addressographs    and
supplies.
Arm rests.
Baggage    checks,
printed.
Baggage scrip.
Baggage    storage
checks.
Bills of lading.
Binders.
Blank books.
Blotters.
Blotting paper.
Bristol board.
Calculating machines.
Calendars.
Carbon paper.
Cardboard.
Cards,     blank     and
printed.
Circulars.
Computing tables.
Conductors' hat
checks.
Copy        ( impression )
books.
Copying brushes.
Copying presses.
Crayons.
Cross-section hooks.
Cross-section paper.
Cyclostyles.
Dating   stamps   and
ribbons.
Delivery tickets.
Dictaphones.
Dictographs.
Drawing paper.
Duplicators.
-Electric -pens.
Envelopes.
Erasers, rubber and
steel.
Eyelet punches.
Eyelets.
File boxes, paper.
-Forms, blank and
printed.
Fuel tickets.
Glass pens.
Hectographs.
Indexes.
Ink for writing and
drawing.
Inkstands.
Invoice books.
Legal cap paper.
Defter paper.
'Manifold paper.
Manifold pens.
Mileage books.
Mimeographs,
Mucilage.
Mucilage brushes.
Neostyles.
Note paper.
Notices.
Nutm-bering stamps.
Oil paper.
Paper.
Paper baskets.
Paper clips.
Paper cutters.
Paper fasteners.
Paper files.
Paper weights.
Papyrographs.
Parchment paper.
Pencil sharpeners.
Pencils for writing
and drawing.
Penholders.
Penracks.
Pens for writing and
drawing.
Phonographs and records.
Pins.
Punches (not conductors' nor bag
gagemen's).
Rubber bands.
Rubber stamps.
Rulers.
Ruling pens.
Scrapbooks.'
Sealing wax.
Seals.
Shears.
Shipping orders.
Shipping tags.
Shorthand notebooks.
Sponge cups.
Stamps, impression.
Stylographs.
Tablets, blank and
printed.
Tape.
Telegraph blanks.
Ticket stamps.
Tickets.
Tiane-tables (em
ployees).
Tissue (impression)
paper.
Tracing cloth.
Tracing paper.
Twine.
Typewriters and ribbons.
Wage tables.
Wastebaskets.
Water colours.
Water holders.
Waybills.
Wrapping  paper.
Wringers for copying
.Note.—The cost of dictionaries, periodicals, technical books, etc.,
shall be included in appropriate superintendence accounts, and city
directories and books of reference used by station agents shall be charged
to account No. 376, " Station supplies and expenses." 105
411. OTHER EXPENSES.
This account shall include all expenses in connection with rail
line transportation not properly chargeable to other transportation accounts.
ITEMS   OF EXPENSE.
Amounts paid for switching empty cars otherwise than in connection with
loaded movements or with the~repairs to the equipment.
Amounts paid on account of bills of lading issued on fraudulent receipts.
Amounts paid to suspended transportation department employees covering periods of suspension.
Compensation for property loss incident to failure to stop at station to
pick up passengers.
Demurrage accruing on a foreign line by reason of error of carrier's
agent.
Extra drayage due to agent's error in routing interline shipment.
Fees paid arbitrators in wage disputes of transportation department
employees.
Loss of station funds by burglary, when not covered by insurance.
Loss of train collections in holdup.
Overcharges paid foreign lines on account of error of the carrier's agent
in routing and billing.
Pay and expenses of transportation department employees attending conferences with officers in connection with wage disputes.
Payments for switching on account of cars not passing inspection at
■junction points.
Penalties imposed under reciprocal demurrage laws for failure to furnish
cars.
" Penalty switching " payments on account of improper delivery of cars
to other carriers.
412. OPERATING JOINT TRACKS AND FACILITIES—DR.
. This account shall include the carrier's proportion of the
transportation expenses incurred by others in the operation of
joint tracks, interlockers, and other facilities which are not provided for in account No. 390, " Operating joint yards and terminals—Dr."
Note A.—The purpose of this account is to show the amount accruing against the carrier for its proportion of the cost of operating tracks
and facilities (other than at joint yards and terminals) operated by
others and in the joint use of which the carrier participates. (See
^special instructions, section 9.)
Note B.—No proportions of items of expense chargeable by the
operating carrier to accounts Nos. 392 to 402, inclusive, shall be included
in this account.
413. OPERATING JOINT TRACKS AND FACILITIES—CR.
This account shall include amounts chargeable to others as
their proportions  of  transportation  expenses  incurred  by  the I
106
carrier in the operation of joint tracks, interlocked, and other
facilities which are not provided for in^ account No. 391, "Operating joint yards and terminals—CtJt
Note A.—The purpose of this account is to show the amounts accruing in favour of the carrier and against others for their proportions of
the cost of operating tracks arid- facilities^ {other than at joint yards and
terminals) operated by the carrier and in the joint use of which others
participate.     (See special instructions, section 9.)
Note B.—No proportions of items of e-±pe*flse chargeable by the
Operating carrier to accounts Nos. 392 to 40U, inclusive", strall be included
fn this account.
414. INSURANCE.
This account shall include premiums, except reinsurance
premiums, for insuring the carrier against loss through injuries
to persons or damage to or destruction ^or loss of property, whether
caused by fire, accident, or other cause> when such loss to the
carrier would be chargeable to Transportatiafl^-Rail Line; also
premiums on fidelity bonds of employees whose pay is Chargeable
to Transportation—llail Line.
Note.—The premiums paid by the carrier to its insurance fund shall
be credited to an insurance reserve account, to which account shall be
charged the amount of all claims for injuries to persons and damages to
the property covered by its insurance. To such account shall also be
charged all reinsurance premiums paid to insurance companies, and to it
shall be credited all amounts recovered from insurance companies for
damage to property Reinsured by thess.
415. CLEARING WRECKS.
This account shall include the cost of clearing wrecks other
than wrecks of work trains.
Labour.—The wages of employees while engaged in connection
with wrecking service, loading, and transferring contents of
wrecked ears, building temporary tracks around wrecks, and
removing such tracks.
Train Service.—The cost of train service in connection with
replacing Wrecked equipment upon the* tracks aiid transporting
such equipment to shops for repairs, including amounts paid to
other companies for service of locomotives, derricks, and other
equipment arid: fbr Wages of crews it. wrecking service.
Other Supplies aM> Expenses.—Payments f&f reloading or
transferring freight,  expre^sy baggage,  and mail;  transferring 107
passengers, and C9st of provisions or board for men clearing up
or watching at wrecks.
Note a*—Expenses of clearing wrecks of work trains shall be
iSeluded in the cost of the work in eonnection with which the wrecked
train was engaged.
Note B.—The cost of restoring roadbed and tracks to original condition after wrecks and the cost of repairing equipment damaged or
destroyed by wrecks shall be charged to the appropriate accounts for
iKaihtenanee of Way and structures and maintenance of equipment.
NO*E C.—That proportion of payiSehts to other companies for use of
locomotives",- derricks, and other" equipment «in wrecking service which
represents rent shall be included in the income accounts.*
416. DAMAGE TO PROPERTY.
This account shaE include payments and expenses on account
of damages to the property of others, whether by fire, collision,
flood, or other cause, with the exception of payments and
expenses on account of damage to property intrusted to the
carrier for transportation, £nd for damage to stock on right of
way. It shall include also fines or compensation paid for interference with the business of others, as by detention^ of vessels at
drawbridges, or by blocking streets.
This account shall include also the pay, office rent, and office,
travelling, and other expenses of einployees and others engaged
as claim adjusters or as witnesses in lawsuits in connection with
damage to property cases, or engaged in detection of thieves;
notarial fees paid in connection with such cases; and payments-
for or repairs of damage to equipment of other carriers, or to
property contained therein, such carriers having trackage rights
uptofi or grade crossings over the carrier's tracks.
Note A.—Damage to live stock on right of way, and damage to
freigitt &£& baggage intrfested for transportatidn, are provided for under
accounts No. 417, " Damage to live stocfe on right of Way," No. 418,
" Loss   and   damage—Freight" ;   and   No.   419,    " Loss   and   damage—
5fOTE B.—Expenses incidettt to suits growing out of damage to
property claims, not otherwise provided for, shall be included in account
No. 454, *L£w expenses.'*
Ntf*» C-^Tlte £ay, office rent, and ih$ f#aVeffing, office, and other
expenses of claim adjusters, claim elerks, and others engaged iri claim
matters when not accurately assignable to a distinct class of claims,
s&all be apportioned equally among the* several classes of claims over
which €hey have jwrfed>iotion or irt connedtjon witft which they are
engaged. This provision does not apply to the pay and expenses of general
officerls dt general ofl&ce eihpldyees whose pay iff includible in general
account VII, General. ~
108
417. DAMAGE TO LIVE STOCK ON RIGHT OF WAT.
This account shall include payments on account of cattle and
other live stock killed or injured while crossing or trespassing
on the right of way, including cost of removing and burying the
same.
There shall be included in this account also the pay and the
travelling, office, and other expenses of employees and others
engaged as live-stock claim adjusters or engaged as witnesses in
lawsuits in connection with damage to live stock on right of
way; also notarial fees in connection with claims for damage
to live stock on right of way.
Note A.—Expenses incident to suits growing out of live stock claims,
not otherwise provided for, shall be included in account No. 4"54, " Law
expenses."
Note B.—The pay, office rent, and the travelling, office, and other
expenses of claim adjusters, claim clerks, and others engaged in claim,
matters when not accurately assignable to a distinct class of claims, shall
be apportioned equally among the several classes of claims over which
they have jurisdiction or in connection with which they are engaged.
This provision does not apply to the pay and expenses of general officers
or general office employees whose pay is includible in general account
VII, General.
418. LOSS AND DAMAGE—FREIGHT.
This account shall include payments and expenses on account
of loss, destruction, damage, or delays to revenue freight shipments, including locomotives and cars transported as freight,
express matter, milk shipments, and live stock, and expenses
incurred on account of such payments; also expenses on account
of loss, destruction, or damage to shipments of company material.
This account shall also include the cost of repacking and
boxing damaged freight shipments; notarial fees in connection
with freight claims; freight charges paid other carriers on lost,
destroyed, or damaged * shipments; pay, travelling, office, and
other expenses of employees or others engaged as freight-claim
adjusters, as witnesses in lawsuits in connection with freight-
claim cases, in selling damaged and unclaimed shipments, or in
detecting thieves; rent of warehouses used for storage of damaged
and astray freight shipments, payments for storage of such shipments in public warehouses, and interest and penalties assessed
for nonpayment of freight claims. 1h
109
Amounts received from the sale of astray and damaged
freight shall be credited to this account.
Note A.—Expenses incident to suits growing out of loss and damage
(freight) claims, not otherwise provided for, shall be included in account
No. 454, " Law expenses."
Note B.—The pay, office rent, and travelling, office, and other
expenses of claim adjusters, claim clerks, and others engaged in claim
matters when not accurately assignable to a distinct class of claims,
shall be apportioned equally among the several classes of claims over
which they have jurisdiction or in connection with which they are
engaged. This provision does not apply to the pay and expenses of
general officers or general office employees whose pay is includible in
general account VII, General.
419. LOSS AND DAMAGE—BAGGAGE.
This account shall include payments for loss, destruction,
damage, or delays to baggage and other personal property carried
as baggage, and damage to personal apparel; also expenses on
account of such loss or damage.
This account shall also include the cost of repacking and
boxing damaged baggage; notarial fees in connection with
baggage claims; baggage claim payments made to other carriers
on lost, destroyed, damaged, or delayed shipments; pay, travelling
office, and other expenses of employees or others engaged as
baggage claim adjusters, as witnesses in lawsuits in connection
with baggage claim cases, in seeing damaged and unclaimed
baggage, or in detecting thieves; rent of warehouses used exclusively for storage of damaged and unclaimed baggage, payments for storage of such shipments in public warehouses, and
interest and penalties assessed for nonpayment of claims.
Amounts received from the sale of astray and damaged baggage shall be credited to this account.
Note A—Expenses incident to suits growing out of loss and damage
(baggage) claims, not otherwise provided for, shall be included in
account No. 4>54, " Law expenses."
Note B.—The pay, office rent, and travelling office, and other expenses of claim adjusters, claim clerks, and others engaged in claim
matters when not accurately assignable to a district class of claims,
shall be apportioned equally among the several classes of claims over
which they have jurisdiction or in connection with which they are
engaged. This provision does not apply to the pay and expenses of
general officers or general office employees whose pay is includible in
general account VII, General.
Note C.—When a payment on account of injuries to passengers
includes allowance for damage to personal apparel the damage allowance
shall be included in this account when separable; otherwise in the
appropriate personal injury account. 110
420. INJUBIES TO PERSONS.
This account shall include expenses on account of injuries to
persons which occur directly in connection with transportation
service, including damages for ejectment of passengers.
Services of employees and -others called in eonsultatien in relation to claim adjustments; pay and expenses of employees wjiile
engaged as wijaaesses at inquests and lawsuits, and a suitable proportion of donations made to hospitals, shall be included &a this
account.
ITEMS OF EXPENSE.
Artificial limbs..
Carriage fees.
Claim adjusters' and clerks' services.
Claim adjusters' office expenses.
Compensation for injuries or
death.
Final judgments, including plaintiffs' court costs.
Funeral expenses.
Hospital attendance.
Medical and surgical services.
Medical sand- surgical supplies.
Notarial fees.
Nursing.
Railway ts?ansportation.
Undertakers' services.
Undertakers'  supplies.
Witnesses' fees  and  expenses  at
inquests and lawsuits.
Note A.—Expenses incident to personal injury suits, not otherwise
provided for, shall be included in account No. 454, "Law expenses."
Note B.—Amounts donated by a carrier to hospitals shall he distributed, &5 per cent to account No. 274, "Injuries to persons " ; 25 per cent
to account No. 332«, "Injuries to persons" ; and 50 per cent to account
No. 420-, " Injuries to persons."
Note C.—The pay, office rent, and travelling .office, and other expenses of claim adjusters, claim clerks, and others engaged in claim
matters when not accurately assignable to a distinct class of claims,
shall be apportioned equally among the several classes of claims over
which they have jurisdiction or in connection with which they are
engaged. This provision does not apply to the pay and expenses of
general officers or general office employees whose pay is includible in
general account VII, General.
Note D.-—When a payment on account of injuries to persons includes
allowance for damage to personal apparel, the damage allowance shall
be included in account No. 419, " Loss and damage—Baggage," when
separable; otherwise the entire payment shall be included in this account.
V. TRANSPORTATION—WATER JOTR.
The primary accounts included in this general account are
designed to show the expenses incurred in'^ansporting persons
and property by water lines.
When the compensation for the use of floating equipment used
in water-line operations includes rent, jsaaintenance, and opera- m
tion, the portion covering rent shall foe charged to income
account No. 5o% "Sent for floating equipment," the portion
Covering maintenance shall be charged to the appropriate
accounts for maintenance of equipment, and the portion covering operation shall be distributed to the primary accounts in
this account-
. 431. OPERATION OF VESSELS.
This account shall include the cost of operating vessels in
water-line service.
It shall include:—
Superintendence.—The pay of vice presidents and other
officers -directly in charge or engaged in the operation of vessels;
the pay of their assistants, clerks, and attendants; also the office,
travelling, and other expenses of such officers and their
employees.
Wages of Crews.—The pay of captains, pilots, chief officers,
mates, sailors, wireless telegraph operators, and other employees
of the deck department; engineers, assistant engineers, electricians, oilers, firemen, coal passers, and ail other employees of the
engineer's department; and pursers, stewards, stewardesses,
cooks, pantrymen, waiters, porters, and all other employees in the
steward's department.
Fuel.—The cost, on board vessels (including the cost of trimming), of coal, oil, wood, and other fuel used for generating
power, heat, or light.
Lubrication.—The cost of oil, grease, tallow, graphite, and
other material furnished for lubricating purposes.
jStaijoner?" an© Printing.—The cost of stationery and printing used in connection with the operation of vessels. (For stationery and printing items, see expense account No. 410.)
Food SuppLffiS.—The cost of all food supplies furnished to the
steward's department.
Bar Supplies.—The cost of all wines, liquors, beers, ales, mineral waters, cigars, cigarettes, tobacco, and other bar supplies.
Other Supplies .and Departmental Expenses.—The cost of
supplies fusaMied to deck department; the incidental expenses
of deck  department employees;  supplies,  other than fuel and ~
112
lubricants, furnished the engineer's department; water furnished
to ships; and incidental expenses of engineer's department
employees; supplies (other than food and bar) furnished to the
steward's department; laundry for ships; and incidental expenses
of steward's department employees.
Lay-up Expenses.—The pay of crews and all other transportation expenses incurred on account of floating equipment when
laid up and not undergoing repairs or betterment.
Other Expenses.—Expenses incident to the operation of vessels not otherwise provided for in this account.
Note A.—When officers enumerated above have supervision over
other departments also, their pay, office and other expenses, as also the
pay, office and other expenses of their assistants, clerks, and attendants,
shall be equitably apportioned among the departments over which they
have jurisdiction.
Note B.—The rent for offices and other structures of minor importance used in the operation of vessels shall be included in this account.
The rent for such property of major importance, which is ordinarily
leased for a period of years, shall be included in " Income."
432. OPERATION OF TERMINALS.
This account shall include the expenses of the operation of terminals devoted to water-line operations.    It shall include:—
Superintendence.—The pay of vice presidents and other officers in charge of or engaged in the operation of terminals; the
pay of their assistants, clerks, and attendants; also the office,
travelling, and other expenses of such officers and their
employees; the salaries of agents, clerks, and attendants; the
pay of port or station agents and their employees; the
pay of wharf employees (except stevedores and other laborers
provided for in the subheading " Stevedore and wharf labour ") ;
agency and office expenses of telegraph and telephone service;
postage, heat, light, power, water, ice, furniture, and other Supplies (except stationery and printing); and incidental office and
travelling expenses of port or station agents, their clerks, and
attendants.
Stationery and Printing.—The cost of stationery and printing used in connection with the operation of terminals. (For
stationery and printing items see expense account No. 410.) 113
Stevedore and Wharf Labour.—The pay of stevedores, foremen, and longshoremen when engaged directly in loading and
unloading vessels; payments for labour in connection with handling, trimming, and stowing cargoes in vessels, including payments to companies and individuals engaged to handle cargoes
by contract; and the pay of labourers on wharves when engaged
in piling, tiering, and handling freight, and in unloading and
loading baggage.
Tugs and Lighters—Operation.—Expenses in connection with
the operation of tugs, lighters, and other floating equipment employed in terminal operations, including superintendence, wages,
fuel, water, lubricants, food supplies, wharfage, and labourers
engaged in handling lightered cargoes (except directly to or from
ships.)
; Switching.^ L^ghteragej and Other Transfers.—Payments
made to other companies or individuals for lightering, switching,
or transferring freight; teaming; operating team transfers
owned by the carrier; and other expenses in connection with the
transfer of freight not provided for in the foregoing paragraph
or in revenue account No. 121, " Freight."
Light, Heat, Power, and Water.—The expenses of light, heat,
power, and water used in the operation of terminals (except in
agents' or superintendents' offices), both when purchased and
when produced by the carrier.
Wharf Supplies and Expenses.—The cost of supplies used by
and expenses of wharf employees, such as meals furnished, advertising for wharf employees, cost or rent of equipment for watchmen, firemen, and police*; uniforms for wharf employees; supplies for coopering, marking, and tagging freight; car standards,
binders, etc.; and expenses not chargeable as repair items incident to keeping wharves in proper condition.
Other Expenses.—Expenses incident to the operation of terminals not otherwise provided for in this account, including harbour master's fees, quarantine expenses, customhouse and other
port charges.
Note A—When officers enumerated above have supervision over
other departments also, their pay, office and other expenses, as also the
pay, office and other expenses of their assistants, clerks, and attendants,
18858—8 "
shall be equitably apportioned among the departments over which they
have   jurisdiction
NOTE B.—The rent for offices and other structures of minor importance used in the operation of terminals shall be included in this account.
The rent for such property of major importance, which is ordinarily
leased for a period Of years, shall be included in " Income."
453. INCIDENTAL.
This account shall include incidental transportation expenses
in connection with water-line operations.   It shall include $0-
Loss and Damage—Freight.—Payments and expenses for loss,
damage, delays, or destruction of freight (including company
material); uncollectable freight charges paid other carriers on
misrouted, lost damaged, or destroyed shipments; cost of repacking and boxing damaged merchandise; pay and expenses of employees and others engaged as adjusters and in detecting thieves;
and the pay and expenses of employees and others engaged as
witnesses in lawsuits in connection with loss and damage cases.
The net amount received from the sale of astray and damaged
freight shall be credited to this account.
Loss and Damage—Baggage.—Payments and expenses for loss,
damage, delays, or destruction of baggage or other personal
property carried as baggage, and damage to personal apparel;
the cost of repacking and boxing damaged baggage; and the pay
and expenses of employees or others while engaged as adjusters
. and witnesses in lawsuits in cases involving loss or damage to
baggaga The net amount received from the sale of astray and
damaged baggage shall be credited to this account.
Damage To Property.—Payments and expenses on account of
damages to or destruction of property of others, whether by fire,
collision, or other cause, with the exception of payments and
expenses on account of damage to property intrusted to the
carrier for transportation; and pay and expenses of employees
and others while engaged as adjusters and as witnesses in lawsuits arising out of damage to property.
Injuries to Persons.—Compensation and expenses incident to
injuries to persons occurring directly- in connection with the
transportation operations of water lines; a proportion of the pay
and expenses of physicians and surgeons; of claim adjusters and
clerks; expenses of nurses and hospital attendants; medical and
surgical supplies;   artificial limbs; funeral expenses;   railway, 115
boat, and Carriage fares f01* conveying injured persons and attendants; donations or contributions, to hospitals in which employees are cared for; pay and expenses of employees and Others
while attending coroners' inquests, while engaged as witnesses
in lawsuits in connection with personal injury cases, or when
called in consultation in relation to personal injury claims.
Insurance.—Premiums paid, except reinsurance premiums, for
insuring the earner against loss through injuries to persons, or
damage to or destruction or loss of property, whether caused by
fire, accident, or other cause, when such loss to the carrier would
be chargeable to "Transportation—Water Line"; also premiums
on fidelity bonds of employees whose pay is chargeable to that
account.    (See special instructions, section 18.)
Note A.—The premiums paid by the carrier to its insurance fund
Shall be credited to an insurance reserve account, to which account shall
be charged the amount of all claims for injuries to PefSdns and damages
to the property covered by its insurance. To such account shall also be
charged all reinsurance premiums paid to insurance companies, and to it
shall be credited all amounts recovered from insurance companies for
damage to property reinsured by them.
Note B.—Expenses not otherwise provided for in connection with
thfe conduct Of loss, damage, and personal injury suits shall be charged
to account No. 454, " Law expenses," but the amount of final judgments,
including plaintiff's court costs, shall be included in this account
Note C.—The pay, office rent, and travelling, office, and other expenses of claim adjusters, claim clerks, and other engaged in claim
matters when not directly assignable to a distinct class of claims, shall
be apportioned equally among the several classes of claims over which
they have jurisdiction or in connection with which they are engaged.
VI. MISCELLANEOUS OPERATIONS.
The primary accounts included in this general account are
designed to show the expenses incurred in miscellaneous
operations.
441. DINING AND BUFFET SERVICE.
This account shall include the cost of operating dining and
buffet service on trains and transfer boats.   It shall include:—
SuPERiNTENDENCE.-^The pay of officers directly in charge of
operating dining and buffet service; the pay of their assistants,
Clerks, and office attendants; also the office, travelling, and other
expenses of such officers and their employees.
18858—8* -
116
Commissarial Employees.—The pay of storekeepers, assistant
storekeepers, clerks, porters, and other employees in commissarial
supply depots and storehouses.
Stewards.—The pay of stewards or conductors employed on
dining and buffet cars and transfer boats.
Cooks and Waiters.—The pay of cooks, waiters, and assistants
on dining and buffet cars and transfer boats.
Fuel and Supplies.—The cost of fuel for cooking purposes;
of provisions, such as meats, groceries, vegetables, fish, table
waters, ice, etc.; bar supplies, such as wines, liquors, beers, ales,
etc.; cost of licenses; and cost of cigars, cigarettes, and tobacco.
Laundry.—Expenses for laundry work, such as laundering
tablecloths, napkins, aprons, etc.
Stationery and Printing.^—The cost of stationery and printing
used in connection with dining and buffet service.
Other Expenses.—The cost of flowers and plants; cleaning
the interior of cars; rent and cost of supplies for rooms furnished
for dining and buffet service employees; and such other expenses
in connection with the operation of dining and buffet service as
are not provided for elsewhere.
Note.—When officers have immediate supervision over dining and
buffet service and other operations, their pay, office and other expenses,
as also the pay, office and other expenses of their assistants, clerks, and
office attendants, shall be equitably apportioned to the accounts appropriate to the operations over which they have supervision.
442. HOTELS AND RESTAURANTS.
This account shall include the cost of operating hotels,
restaurants, and lunch counters when the cost of the operated
property is includible in the road and equipment accounts. It
shall include:—
Superintendence.—The pay of officers directly in charge of
operating hotels, restaurants, and lunch counters; pay of their
clerks and office attendants; also the office, travelling, and other
expenses of such officers.
Employees.—The pay of stewards, hotelkeepers, storekeepers,
checkers, linen clerks, butchers, chefs, cooks, kitchen help, maids,
porters, elevator men, call boys, 'hat and cloak attendants,
waiters, waitresses, laundresses, engineers, firemen,   and   other "\
117
employees engaged in operating hotels, restaurants and lunch
counters.
Fuel and Supplies.—The cost of fuel for cooking and heating
purposes; provisions, such as meats, groceries, vegetables, fish,
table waters, ice, etc.; bar supplies, such as wines, liquors, beers,
ales, etc.; the cost of liquor licenses; the cost of tobacco, cigars,
cigarettes, etc.; and miscellaneous supplies for operating the
service.
Stationery and Printing.—The cost of stationery and printing
used in connection with the operation of hotels and restaurants.
Other Expenses.—The cost of lighting, and other items of
expense not otherwise provided for in this account.
Note.—When officers have immediate supervision over hotels,
restaurants, and lunch counters and other operations their pay, office,
and other expenses, as also the pay, office, and other expenses of their
assistants, clerks, and office attendants, shall be equitably apportioned
to the accounts appropriate to the operations over which they have supervision.
443. GRAIN ELEVATORS.
This account shall include the cost of operating grain elevators
other than small elevators which are classed as station facilities.
It shall include:—
Superintendence.—The pay of officers directly in charge of
grain-elevator service; the pay of their assistants, clerks, and
office attendants; also the office, travelling, and other expenses of
s   such officers and their employees.
Employees.—The pay of engineers, firemen, foremen, machine
men, oilers, millwrights, carpenters, trimmers, weighers, spout
men, sweepers, labourers, watchmen, and all other employees
engaged in operating grain elevators.
Fuel and Supplies.—The cost of fuel for power, heating, and
lighting plants; power for heating, lighting, and operating
machinery; and water, ice, oil, waste, and other supplies for
operating such property.
Stationery and Printing.—The cost of stationery and prints
ing used in connection with the operation of grain elevators.
Other Expenses.—The cost of grain used to make up shortage in elevators; stationery and printing; rent for and repairs of us
rented offices; and other operating expenses not otherwise provided for in this account.
NPTSr-^WHen officers have, immediate supervision over grain elevators and other operations their pay, office, and other expenses, as also
the pay, office, and other expenses of their assistants, clerks and office
attendants, shall be equitably apportioned to the accounts appropriate
to the operatJoBS over which they have supervision.
444. STOCKYARDS.
This account shall include the cost of operating stockyards
other than smaU stockyards or stock pens at stations, which are
classed as station facilities.    It shall include:—
Superintendence.—The pay of officers directly in charge of
stockyard operations; the pay of their assistants, clerks, and
office attendants; also the office, travelling, and other expenses of
such officers and employees.
Employees.—The pay of foreman, subforeman, yardmen, tallymen, weighmasters, stock loaders, drovers, drivers, engineers,
firemen, shovelers, watchmen, policemen, and other stockyard
employees.
Fuel and Supplies.—The cost of fuel, gas, electric current,
water; hay, grain, oats, and other feed for stock; straw and
other bedding material; and other stockyard supplies.
Stationery .and Printing^—The cost of stationery and printing used in connection with the operation of stockyards.
Other ExPENSES.-^Fayments for loss or damage to live stock,
and other expenses not otherwise provided for in this account.
"NoTH.*=When  ofiicers  have  immediate  supervision  over  stockyard
service and Other operations their pay, office, and other expenses, as also
" the pay, office, and other expenses of their assistants, clerks, and office
attendants, shall be equitably apportioned to the accounts appropriate
to the operations over which they have supervision.
445. PRODUCING POWER SOLD.
This account shall include the cost of operating power plants,
substations, transmission systems and distribution systems, for
the production of power sold.
The proportion of the cost assignable to the production of the
power sold only shall be included in this account.
This account shall include:—- 119
Superintendence.—The pay of officers directly in charge of
power plants, substations, transmission systems and distribution
systems; pay of their clerks and office attendants; also the office,
travelling and other expenses of such officers and employees.
Employees.—The pay of foremen, subforemen, engineers, firemen, electricians, system operators or load despatehers, dynamo
tenders, foremen regulators, regulators and assistants, switchboard men, brush men, oilers, wipers, wiremen, and others engaged in the operation of power plant and substation apparatus
and devices.
Fuel.—The cost of fuel used in the production of power and
for heating power plants.
Other Supplies.—The cost of water, lubricants, and other
power plants and substation supplies.
Stationery and Peimeing.—The cost of stationery and printing used in connection with producing power sold.
Other Expenses.—The items of expense not otherwise provided for in this account.
NOTE.—When officers have immediate supervision oyer producing
power sold and other operations, their pay, office, and other expenses, as
also the pay, office, and other expenses of their assistants, clerks, and
office attendants, shall be equitably apportioned to the accounts appropriate to the operations over which they have supervision.
446. OTHER MISCELLANEOUS OPERATIONS.
This account shall include the operations of facilities such
as cold-storage plants; cotton-compress plants; wood-preserving
plants; ice-supply plants, etc., when the cost of the facilities is
includible in the road and equipment accounts and they are
' operated for the benefit of the carrier and others. The proportion assignable to the commercial operations only shall be
included in this account.
Note.—When officers have immediate supervision over other miscellaneous service and ■ other operations, their pay, office, and other
expenses, as also the pay office and other expenses of their assistants
clerics and office attendants, shall be equitably apportioned to the
accounts appropriate to the operations over which they have supervision. 120
VH. GENERAL.
The primary accounts included in this general account are
designed to show the expenses incurred of a general character
not chargeable to the preceding general accounts, such as those
for general administration and accounting, and those of the
financial, law, real estate, tax, and claim departments.
The accounts for general expenses shall be kept in such manner
as to show separately, by primary accounts the expenses directly
assignable to water-line operations.
451. SALARIES AND EXPENSES OF GENERAL OFFICERS.
This account shall include:—
Salaries.—The pay of all general officers not otherwise provided for, including salaries and fees of receivers and commissions paid to general officers in lieu of salaries.
LIST  OP  OFFICERS.
Chairman of the board.
President.
Assistant to president.
Vice president.
Assistant  to  vice  president
Secretary.
Assistant ^secretary.
Transfer agent.
Treasurer.
Assistant treasurer.
Local treasurer.
Comptroller.
Assistant comptroller.
■General auditor.
Auditor.
Assistant auditor.
Auditor of revenues.
Auditor of passenger accounts.
Assistant auditor of passenger
accounts.
Auditor of freight accounts.
Assistant auditor of freight
accounts.
Auditor of station accounts.
Auditor of disbursements.
Assistant auditor of disbursements.
Auditor of miscellaneous accounts.
Assistant auditor of miscellaneous
accounts.
Auditor of coal and coke accounts.
Freight claim agent.
Assistant   freight  claim   agent.
General accountant.
Real-estate agent.
Assistant real-estate agent.
Tax commissioner.
Expenses.—The travelling and other expenses of Officers whose
pay is included in this account, including supplies for business
cars used by them, cost of running official trains for them, and
cost of membership fees and dues in railway and other associations. 121
Note A.—When officers' duties are restricted to a single department
their salaries and expenses shall be charge to that department in the
accounts for superintendence or for law expenses, as may be appropriate.
When officers have immediate supervision over more than one operating
department, their salaries and expenses shall be apportioned equally
among the departments over which they have jurisdiction.
Note B.—The pay and expenses of the purchasing agent, assistant
purchasing agent, assistant to purchasing agent, general storekeeper,
division storekeeper, their clerks and attendants, shall be charged
through clearing accounts " Material store expenses" and " Stationery
store expenses," or-material account "Fuel," as may be appropriate.
452. SALARIES AND EXPENSES OF CLERKS AND ATTENDANTS.
This account shall include the pay and expenses of clerks and
attendants of the officers whose salaries are includible in account
No. 451, " Salaries and expenses of general officers."
Pay of Clerks.—The pay of persons employed in accounting
and clerical service.
LIST  OF  EMPLOYEES.
Cashiers. (Mail   clerks. Stenographers.
Chief accountants. Paymasters. Ticket receivers.
Chief clerks. Postmasters. Travelling     account-
Clerks. Route agents. ants.
Inspectors. Special agents. Travelling auditors.
Pay op Attendants.—The pay of persons employed in attendance at general offices and on business cars.
LIST   OF  EMPLOYEES.
Bank messengers. Engineers. Superintendent       of
Chauffeurs. Firemen. general office build-
Cleaners. Janitors. ing.
Oooks Messengers. Telegraph operators.
Drivers    of    service Porters. Telephone operators.
wagons. Pump men. Ushers.
-Elevator   operators. Stablemen. Waiters.
Watchmen.
Expenses.—The travelling and other expenses of employees
designated above, including the cost of supplies for business cars
and cost of running official trains for them. ~l
1m
453. GENERAL OFFICE SUPPLES AND EXPENSES.
This account shall include the office expenses of officers designated in account No. 451, " Salaries and expenses of general
officers."
ITEMS   OF  EXPENSE  AND   SUPPLIES.
Alterations of partitions and fixtures
in general offices.
Atlases and maps.
Books for office use.
Cable tolls.
Cleaning.
Express charges.
Furniture repairs and
renewals.
Heating.
Horse keep.
Lighting.
Local messenger service.
Peridiocals and newspapers.
Rent of general
offices.
Rent    of   tabulating
machines.
, Repairs     Of     rented
general offices.
Reports   of  commercial standings.
Service   of   automobiles.
Telegraph service.
Telephone service.
Watchmen service.
Note.—The proportion of general office expenses occasioned by the
law department shall be included in account No. 454, " Law expenses."
454. LAW EXPENSES.
This account shall include the pay and the office and other expenses, when not provided for elsewhere, of officers and employees
of the law department, the cost of suits, and the payments of
special law fees.
list of officers and employes.
General  counsel.
General solicitor.
Assistant counsel.
Solicitor.
Commerce counsel.
Commerce  agent.
Special counsel.
Statutory attorney.
Attorney.
Counsel.
Law agent.
Clerks.
Office attendants.
ITEMS   OF   EXPENSE   AND   SUPPLIES.
Arbitrators' services in settlement
of disputed questions.
Cost  of taking depositions.
Cost of testimony.
Cost of suits.
- Court bonds-
Court   expenses.
Drawing and recording agreements as to trackage rights,
etc
Express charges.
Fees and retainers of attorneys
(not regular employees).
Membership fees and dues in law
associations.
Notarial fees not provided for
elsewhere
Office expenses.
Printing of briefs, testimony, and
reports.
Proportion of general office expenses.
Rent of offices.
.Special fees.
Telegraph service.
Telephone service. 123
items of expense and supplies—Continued.
Law books. against litigation in respect to
Legal forms. patents.
Legal reports. Travelling  expenses.
Membership    fees    and   dues    in Witness    fees   not   provided   for
associations to protect carriers elsewhere.
455. INSURANCE.
This account shall include premiums, except reinsurance premiums, for insuring th© carrier against loss, through injuries to
persons or damage to or destruction or loss of property, whether
caused by fire, accident, or other cause, when such loss to the carrier would be chargeable to general account VII, General; also
premiums on fidelity bonds of officers and employees whose pay
is chargeable to general account VJI, General,
Note.—5^ie premiums paid by the carrier to its insurance fund shall
be credited to an insurance account, to which account shall be charged
the amount of all claims for injuries to persons and damages to the
property covered by its insurance. To such account shall also be charged
all reinsurance premiums paid to insurance companies, and to it shall
be credited all amounts recovered from insurance companies for damage
to the property reinsured by them.
456. RELIEF DEPARTMENT EXPENSES.
This account shall include salaries and expenses incurred in
connection with conducting relief departments; also contributions to such departments.
457. PENSIONS.
This account shall include pensions or gratuities paid out of
the carrier's funds to retired employees or their heirs and the
expenses solely in connection therewith.
458. STATIONERY AND PRINTING.
This account shall include the cost of stationery and printing
used in general offices and not chargeable to other accounts,
including the cost of printing annual reports, contracts, leases,
stock certificates, and passes. 124
STATIONERY AND PRINTING ITEMS.
Adding (machines.
Addressographs    and
supplies.
Arm rests.
Binders.
Blank books.
Blotters.
Blotting paper.
Bristol board.
Calculating machines.
Calendars.
Carbon paper.
Cardboard.
Cards,     blank     and
printed.
Circulars.
Computing tables.
Copy       (impression)
books.
Copying brushes.
Copying presses.
Crayons.
Cyclostyles.
Dating  stamps    and
ribbons.
Dictaphones.
Dictographs.
Drawing paper.
Duplicators.
Electric pens.
Envelopes.
Erasers,   rubber and
steel.
Eyelet punches.
Eyelets.
File boxes, paper.
Forms,     blank    and
printed.
Glass pens.
■Hectographs.
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.
Odd. paper.
Paper.
Paper baskets.
Paper clips.
Paper cutters.
Paper fasteners.
Paper files.
Paper  weights.
Papyrographs.
Parchment paper.
Passes.
Pay checks.
Pencil sharpeners.
Pencils for writing
and drawing.
Penholders.
Penracks.
Pens for writing and
drawing.
Phonographs and records.
Pins.
Postage.
Punches (not con-
■ductors' or baggagemen's).
Rubber bands.
Rubber stamps.
Rulers.
Ruling pens.
Scrapbooks.
Sealing wax.
Seals.
Shears.
Shipping tags.
Shorthand notebooks.
Sponge cups.
Sponges.
Stamps.
Stamps, impression.
Stylographs.
Tablets, blank and
printed.
Tape.
Telegraph blanks.
Tissue (impression)
paper.
Tracing doth.
Tracing paper.
Twine.
Typewriters and ribbons.
Wage tables.
Wastebaskets.
Water colours.
Water holders.
Wrapping paper.
"Wringers for copying
presses.
Note A.—The cost of printing briefs, legal forms, testimony, reports,
etc., for the law department is chargeable to account No. 454, "Law
expenses."
459. VALUATION EXPENSES. (Eliminated.)-
400. OTHER EXPENSES.
This account shall include incidental general expenses which
are not properly chargeable to any of the foregoing accounts. 125
ITEMS  OF  EXPENSE.
Cost of draping buildings.
Cost of publishing annual  reports  in newspapers,  and other  corporate
and financial notices of general character.
Cost of publishing notices of stockholders' meetings and of election of
directors.
Donations on account of catastrophes, epidemics, etc.
Donations to local fire departments.
Donations to Y. M. C. A., and similar institutions.
Exchange on checks cashed or deposited.
Exchange on drafts bought.
Fees and expenses paid to directors and trustees.
Loss through payment of wages to a wrong person.
Penalties assessed for nonpayment of claims for overcharges.
461. GENERAL JOINT FACILITIES—DR.
This account shall include the carrier's proportions of general
expenses incurred by others incident to maintaining and operating tracks, yards, terminals, and other facilities used jointly.
• Note.—The purpose of this account is to show the amount accruing
against the carrier for its proportion of the expense of general administration of tracks, yards, terminals, and other facilities administered by
others, and in the joint use of which the carrier participates.
462. GENERAL JOINT FACILITIES—CR.
This account shall include amounts chargeable to others as
their proportions of general expenses incurred by the carrier
incident to maintaining and operating tracks, yards, terminals,
and other facilities used jointly.
Note.—The purpose of this account is to show the amounts accruing
in favour of the carrier and against others for their proportions of the
expense of general administration of tracks, yards, terminals, and other
facilities administered by the carrier, and in. the joint use of which
others participate.
VIII. TRANSPORTATION FOR INVESTMENT—CR.
This account shall include fair allowances representing the
expense to the carrier of transporting, on transportation trains,
men engaged in and material for construction.
Amounts credited to this account shall be concurrently charged
to the appropriate property investment accounts.  OPERATING REVENUE ACCOUNTS.
SPECIAL INSTRUCTIONS.
Page.
1. Accounts for operating revenues  5
2. Interpretation of item lists  6
GENERAL ACCOUNTS.
I. Transportation—rail line  7
II. Transportation—water line '.*.*.*.!  13
III. INCIDENTAL  17
IV. Joint facility  21
PRIMARY ACCOUNTS.
I. Transportation—Rail line—
101. Freight  7
102. Passenger  8
103. Excess baggage  9
104. Sleeping car  10
105. Parlor and chair car  10
106. Mail  10
107. Express  10
108. Other passenger-train  11
109. Milk  11
110. Switching  11
111. Special service train  12
112. Other freight-train  12
113. Water transfers—Freight  12
114. Water transfers—Passenger  12
115. Water transfers—Vehicles and live stock  13
116. Water transfers—Other  13
H. Transportation—Water line—
121. Freight  13
122. Passenger  14
123. Excess baggage  15
124. Other passenger service  15
125. Mail  15
126. Express  16
127. Special service  16
128. Other  15
III.   INCIDENTAL	
131. Dining and buffet  17
132. Hotel and restaurant  17
133. Station, train, and boat privilege f  18
12-7 128
Page.
. Incidental—Continued.
134. Parcel room	
135. Storage—Freight	
136. Storage—Baggage	
137. Demurrage	
138. Telegraph and telephone	
139. Grain elevator	
140. Stockyard         19
141. Power  20
142. Rents of buildings and other property  20
143. Miscellaneous         20
Joint facility—
151. Joint facility—Cr  21
152. Joint facility—Dr  21 OPERATING EXPENSE ACCOUNTS.
SPECIAL INSTRUCTION.
Page.
1. Accounts for operating expenses  22
2. Maintenance expenses  22
3. Cost of repairs  23
4. Royalties on appliances  24
5. Joint facility accounts  24
6. Clearing accounts  25
7. Gravel and sand pits and quarries  25
8. Power transmission system :  26
9. Shop expenses '  26
10. Material store expenses  . 29
11. Stationery store expenses  29
12. Insurance  30
13'. Equalization of expenses  30
14. Balances in operating reserves  30
15. Subprimary accounts for water lines and electric divisions  30
16. Interpretation of item lists  31
GENERAL ACCOUNTS.
I.   MAINTENANCE OF WAY AND  STRUCTURE  32
II. Maintenance of equipment  57
III. Traffic  73
IV. Transportation—rail line  78
V.   TRANSPORTATION WATER LINE. .  110
VI.   MISCELLANEOUS OPERATIONS  115
VII.   GENERAL •  120
VIII.   TRANSPORTATION  FOR INVESTMENT CR  125
PRIMARY ACCOUNTS.
I.   M.AINTENANCE OF  WAY AND  STRUCTURES	
201. Superintendence  32
202. Roadway maintenance  34
204. Underground power tubes  35
206. Tunnels and subways  35
20>8. Bridges,  trestles,  and culverts  36
210. Elevated structures  36
212. Ties  37
214. Rails  37
216. Other track material  37
218. Ballast  38
220. Track laying and surfacing  39
221. Right-of-way fences  40
223. Snow and sand fences and snowsheds  40
225. Crossings and signs  40
18858—9 129 130
I. Maintenance of way and structures—Continued.
227. Station and office buildings  41
229. Roadway buildings  42
231. Water stations  43
233. Fuel stations  43
235. Shops and enginehouses  44
237. Grain elevators  45
239. Storage warehouses .'.... 45
241. Wharves and docks  46
j      243. Coal and ore wharves  46
245. Gas producing plants  47
247. Telegraph and telephone lines  47
249. Signals and interlockers  48
257. Power transmission systems 48
265. Miscellaneous structures ■  51
267. Paving t 52
269. Roadway machines  52
271. Small tools and supplies  52
272. Removing snow, ice, and sand  54
273. Assessments for public improvements  54
274. Injuries to persons  54
275. Insurance.  55
276. Stationery and printing  55
277. Other expenses  56
278. Maintaining joint tracks, yards, and other facilities—Dr. . 57
279. Maintaining joint tracks, yards,  and other facilities—Cr. .    . 57
II. Maintenance of equipment—
301. Superintendence - .. 58
302. Shop machinery  59
304. Power plant machinery  60
306. Power substatipn apparatus  60
308. Steam locomotives—Repairs  61
30'8 (a). Steam locomotives—Renewals - 62
314. Freight-train cars—Repairs ;  63
314 (a). Freight-train cars—Renewals  63
317. Passenger-train cars—Repairs  64
317 (a). Passenger-train cars—Renewals  65
320. Motor equipment of cars—Repairs...  65
320 (a). Motor equipment—Renewals  66
323. Floating equipment—Repairs  66
323 (a). Floating equipment—Renewals  67
326. Work equipment—Repairs  68
326 (a). Work equipment—Renewals  69
329. Miscellaneous equipment—Repairs  69
329 (a). Miscellaneous equipment—Renewals  70
332. Injuries to persons  70
333. Insurance  71
334. Stationery and printing  71
335. Other expenses  72
336. Maintaining joint equipment at terminals—Dr  72
337. Maintaining joint equipment at terminals—Cr  73 III. Traffic—
131
Page.
351. Superintendence  73
352. Outside agencies  74
353. Advertising  75
354. Traffic associations  76
355. Fast freight lines  76
356. Industrial and immigration bureaus            76
357. Insurance  76
358. Stationery and.printing  77
359. Other expenses  78
IV. Transportation—Rail line—
371. Superintendence  78
372. Despatching trains  79
373. Station employees  79
374. Weighing, inspection,  and demurrage bureaus  81
375. Coal and ore wharves  81
376. Station supplies and expenses  81
377. Tardmasters and yard clerks  83
378. Yard conductors and brakemen  83
379. Yard switch and signal tenders  83
380. Yard enginemen  84
381. Yard motormen  84
-   382. Fuel for yard locomotives  84
383. Yard switching power produced  85
384. Yard switching power purchased  86
385. Water for yard locomotives  86
386. Lubricants for yard locomotives  87
387. Other supplies for yard locomotives  87
388. Enginehouse expenses—Yard  88
389. Yard supplies and-expenses  89
390. Operating joint yards and terminals—Dr  90
391. Operating joint yards and terminals—Cr  90
392. Train enginemen  90
393. Train motormen  91
394. Fuel for train locomotives  91
395. Train power produced •  91
396. Train power purchased  92
397. Water for train locomotives  92
398. Lubricants for train locomotives  93
399. Other supplies for train locomotives.  $3
400. Enginehouse expenses—Train  94
401. Trainmen  95
402. Train supplies and expenses      .... 96
403. Operating sleeping cars  98
404. Signal and interlocker operation  99
405. Crossing protection  100
406. Drawbridge operation..  . .  100
407. Telegraph iftid telephone operation  100
408. Operating floating equipment  101
409. Express service  1G3
410. Stationery and printing  104
411. Other expenses  1°5 H-
132
Page.
IV. Transportation-^-Rail line—Continued.
412. Operating joint tracks and facilities—Dr  105
413. Operating joint tracks and facilities—Cr  105
414. Insurance  106
415. Clearing wrecks    .. 106
416. Damage to property.  107
417. Damage to live stock on right of way  108
418. Loss and damage—Freight  108
419. Loss and damage—Baggage  109
420. Injuries to persons  110
V. TRANSPORTATION WATER LINE	
431. Operation of vessels  Ill
432. Operation of terminals :  112
433. Incidental  114
VI. MISCELLANEOUS  OPERATIONS	
441. Dining and buffet service  115
442. Hotels and restaurants  116
443. Grain elevators  117
444. Stockyards    ..   .. 118
445. Producing power sold  118
446. Other miscellaneous operations..   -  119
VII. General—
451. Salaries and expenses of general officers -.   ..   .. 120
452. Salaries and expenses of clerks and attendants  121
453. General office supplies and expenses  122
454. Law expenses  122
455. Insurance -  123
456. Relief department expenses ■    .. 123
457. Pensions  123
458. Stationery and printing  123
460. Other expenses  124
461. General joint facilities—Dr    .. 125
462. General joint facilities—Cr  125
VIII. TRANSPORTATION FOR  INVESTMENT Cr  125  

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