{"@context":{"@language":"en","AggregatedSourceRepository":"http:\/\/www.europeana.eu\/schemas\/edm\/dataProvider","CatalogueRecord":"http:\/\/purl.org\/dc\/terms\/isReferencedBy","Collection":"http:\/\/purl.org\/dc\/terms\/isPartOf","Creator":"http:\/\/purl.org\/dc\/terms\/creator","DateAvailable":"http:\/\/purl.org\/dc\/terms\/issued","DateIssued":"http:\/\/purl.org\/dc\/terms\/issued","DigitalResourceOriginalRecord":"http:\/\/www.europeana.eu\/schemas\/edm\/aggregatedCHO","Extent":"http:\/\/purl.org\/dc\/terms\/extent","FileFormat":"http:\/\/purl.org\/dc\/elements\/1.1\/format","FullText":"http:\/\/www.w3.org\/2009\/08\/skos-reference\/skos.html#note","Genre":"http:\/\/www.europeana.eu\/schemas\/edm\/hasType","Identifier":"http:\/\/purl.org\/dc\/terms\/identifier","IsShownAt":"http:\/\/www.europeana.eu\/schemas\/edm\/isShownAt","Language":"http:\/\/purl.org\/dc\/terms\/language","Notes":"http:\/\/www.w3.org\/2009\/08\/skos-reference\/skos.html#note","Provider":"http:\/\/www.europeana.eu\/schemas\/edm\/provider","Publisher":"http:\/\/purl.org\/dc\/terms\/publisher","RBSCLocation":"http:\/\/www.europeana.eu\/schemas\/edm\/currentLocation","Rights":"http:\/\/purl.org\/dc\/terms\/rights","SortDate":"http:\/\/purl.org\/dc\/terms\/date","Source":"http:\/\/purl.org\/dc\/terms\/source","Title":"http:\/\/purl.org\/dc\/terms\/title","Type":"http:\/\/purl.org\/dc\/terms\/type","Translation":"http:\/\/purl.org\/dc\/terms\/description"},"AggregatedSourceRepository":[{"@value":"CONTENTdm","@language":"en"}],"CatalogueRecord":[{"@value":"http:\/\/resolve.library.ubc.ca\/cgi-bin\/catsearch?bid=4181142","@language":"en"}],"Collection":[{"@value":"Wallace B. Chung and Madeline H. Chung Collection","@language":"en"}],"Creator":[{"@value":"Canada. Department of Railways and Canals","@language":"en"}],"DateAvailable":[{"@value":"2015-07","@language":"en"}],"DateIssued":[{"@value":"1917","@language":"en"}],"DigitalResourceOriginalRecord":[{"@value":"https:\/\/open.library.ubc.ca\/collections\/chungpub\/items\/1.0114642\/source.json","@language":"en"}],"Extent":[{"@value":"132 pages ; 23 cm","@language":"en"}],"FileFormat":[{"@value":"application\/pdf","@language":"en"}],"FullText":[{"@value":" r^y&stFioraoN\nPRESCRIBED \u00bbI THE MINISTER OP RAILWAYS AND CANALS\nEFFECTIVE m;|Vtil^^M$; *-een made, such as the testing of locomotives after repairs to determine that the repairs have been properly made, and the running of\nrepaired locomotives light in order to break them in for regular ser-\nj ice; incidental cost of repairs, such as the construction or removal\nof false work; cost of relocation of fixed improvements; cost of\ndemolishing retired fixed improvements (except those retired and not\nreplaced) and disposing of the wreckage therefrom when the property\nis demolished by or for the account of the carrier; cost of protecting\nservice during the progress of addition and betterment work; cost of\nlaying 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\nemployed in the buildings) ; cost of the periodical restoration of seasonal features, such as gardens, shrubbery, and lawns; cost of operat- 23\ning hothouses in connection with the work of beautifying grounds;\ncost of restoring sidewalks, driveways, lawns, etc., in grounds after\naddition and betterment work (see general instructions for the classification of investment in road and equipment, section 12); and cost\nof clearing and removing casual encumbrances, such as ice, snow\nand fallen timber.\nDistinct maintenance accounts have been provided for expenses of\na general character, such as superintendence, stationery and printing\nand injury to persons, which, on account of established practice, it\nis deemed advisable to segregate.\n3. Cost of Repairs.\u2014It is intended that the repair accounts of\nthis classification shall include the cost of labour, materials and supplies, work-train service, floating equipment work service, special\nmachine service, contract work, privileges, protection for casualties,\nand other analogous items of expenses in connection with the maintenance of the plant used in railway service. The several items of\ncost here referred to are defined as follows:\u2014\n(a) Cost of labour includes amounts paid for the labour of the\ncarrier's own employees. Except where otherwise specified in the text\nof the accounts, the cost of boarding, travelling, and other incidental\nexpenses of employees shall be included in the accounts to which the\npay of the employees is chargeable.\n(o) Cost of materials and supplies includes the cost of materials\nand supplies, including small tools, at the point of free delivery, plus\nfreight charges of foreign lines, and the cost of inspection and loading\nassumed by the carrier; also a proportion of store expenses (see section 16). It should not, however, include expenses of transportation\nover the carrier's line. In calculating the cost of materials used\nproper allowance shall be made for the value of unused portions and of\n-cuttings, turnings, borings, etc., and for the value of the material\nrecovered from property repaired and from temporary tracks, scaffolding, coffer dams and other temporary structures used in repair work.\n(c) Cost of work-train service includes cost of labour of engine-\nmen, trainmen, and enginehouse men, including the wages of engine\ncrews and train crews held in readiness for such service; and the\ncost of fuel and other supplies consumed in connection with the operation of work trains.\n(d) Cost of floating equipment work service includes cost of labour\nof crews, including wages of crews held in readiness for service; and im\n24\nthe cost of ,fuel and other supplies consumed in connection with\nthe operation of floating equipment work service.\n(e) Cost of special machine service includes the cost of labour\nexpended and of materials and supplies consumed in operating steam\nshovels, scrapers, rail unloaders, ballast unloaders, pile drivers,\ndredges, ditchers, weed burners, and other labour-saving machines;\nalso rents paid for use of such machines.\n(\/) Cost of contract work includes amounts paid for work performed under contract by other companies, firms, or individuals and\nspecific expenses incident to the award of the contract.\n(g) Cost of privileges includes amounts paid for special privileges,\nsuch as the temporary use of public property or streets, in connection\nwith the repairs of the property of the carrier. (Periodical payments\nfor such privileges in connection with permanent use of public property for railway operations shall be included in the income accounts.)\n(h) Cost of protection from casualties includes expenditures for\nprotection against damage by fire, flood, etc., such as payments for\ndiscovery or extinguishment of fires, cost of detecting and prosecuting incendiaries, expense for witnesses in relation thereto, amounts\npaid to municipal corporations and others for fire protection, and\nother analogous items of expense in connection with repair work,\nbut does not include insurance premiums paid to assure reimbursement for prospective losses.\n4. Royalties on Appliances.\u2014The royalties for patent rights on\nmechanical appliances used in repairs of equipment shall be included\nin the cost of the repairs.\n5. Joint Facility Accounts.\u2014Accounts thus designated have\nbeen provided for the joint users of tracks, bridges, yards, wharves,\nstations, and other facilities to indicate the proper accounting for\nsettlements which cover income and operating expenses in connection\nwith the use of such facilities, and for settlements covering cost of\nyard service. When the compensation for the use of facilities is a\nfixed amount or is based upon a charge per passenger, ton, car, or\nother unit, it shall be fairly apportioned by the-operating company\namong the joint facility operating expenses and income accounts.,.\nThe creditor shall show the distribution of these charges upon its\nbills, and such distribution shall be adhered to by the debtor.\nTrain service in connection with the line haul of traffic is not\nconsidered a joint facility operation, and the settlements between 25\ncarriers covering items chargeable to accounts Nos. 392 to 403 shall\nnot be included in the joint facility accounts.\n6. Clearing Accounts.\u2014In recognition of the fact that certain\nexpenditures 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\nthe purpose of securing an equitable distribution of such items to\nthe proper primary accounts.\n7. Gravel and Sand Pits and Quarries.\u2014When a gravel or sand\npit or quarry is opened for operations likely to extend over a long\nperiod, an account shall be set up designated \" Operations of gravel\npit at ,\" or \" Operations of quarry at\u2014j ,\" as the\ncase may be. To this account shall be charged\u2014\n(a) That part of the cost of the land in excess of its estimated\nvalue after the gravel, sand, or stone has been removed, the amount\nthus charged being concurrently credited to the property account in\nwhich the cost of the land is included.\n(b) Amounts paid for the right to enter upon and remove ballast\nfrom land not owned by the carrier.\n(c) The cost of sinking test holes.\n(d) The expenses for clearing, stripping, draining, and ditching\nthe land, and of moving and changing fences and buildings preparatory to opening the pit or quarry.\n(e) The cost, in excess of the estimated salvage value, of rails\nand fastenings used in constructing tracks to and in the gravel pit\nor quarry, the estimated salvage being carried in an appropriate suspense account.\n(\/) The cost, in excess of the estimated salvage value, of ties and\nother material, and of labour expended on such tracks.\n(g) The cost of labour and train, service employed in producing,\n' quarrying and loading ballast, including the cost of operation,\nrepairs, and depreciation of stationary engines, steam shovels, stone\ncrushers, and other similar machinery, and the pay and expenses of\nwatchmen.\n(h) The cost of explosives and hand tools, and miscellaneous\nexpenses.\n(t) The cost of installing, operating, and maintaining signals and\ninterlockers at gravel pits.\nCredit to these accounts shall be made each month to cover the\ncost of ballast material produced during the month. The cost of 26\nproduction shall include the expenses directly assignable to the\nmonthly output, plus a proportion of the expenses not directly assignable, such as cost of land, tracks, machinery, and interlockers. This\nlatter amount shall be computed upon the basis of the ratio which\nthe monthly output bears to the total estimated yardage to be taken\nfrom the pit.\nWhen any portion of the product of such pits or quarries is sold,\nthe cost thereof shall be credited to this clearing account, and the\nprofit thereon, if any, shall be credited to the revenue account No.\n143, \" Miscellaneous.\"\n8. Power Transmission System.\u2014The accounting for the expenses\nof maintaining and operating an electric, steam, or other power\nplant (both building and machinery) shall be determined by the\npurpose for which the power produced is used.\n\\. hen the power plant is intended and used for producing power\nsolely for the carrier's own operations and the cost of operating the\nplant is chargeable to clearing account \" Shop expenses,\" or to any .\none specific account for operating expenses, the expenses of maintan-\nance shall be charged to the appropriate maintenance accounts, and\nthe cost of operation to the account appropriate according to the\nuse of the power.\n9. Shop Expenses.\u2014A clearing account entitled \" Shop expenses \"\nshall be kept, to which shall be charged items of expense at shops,\nenginehouses, repair tracks, and other places at which mechanical\nwork is done not assignable directly to specific accounts. Such\nexpenses shall be apportioned among the various accounts affected.\nThe basis of distribution shall be the relative proportion which the\ntotal amount of charges to \" Shop expenses \" -bears to the total of the\ndirectly distributed labour. To avoid monthly fluctuations in the\nratio of shop expenses to the total of distributed labour, carriers are\npermitted to make the monthly apportionment on the basis of a percentage of the distributed labour, provided the shop expense account\nbe adjusted and closed out at the end of each year. The expenses\nassignable to this account are as follows:\u2014\n(a) General shop employees.\u2014The pay of general foremen in small\nshops, who exercise direct supervision over all departments unassisted\"\nby department foremen; the pay of department foremen, assistant\ndepartment foremen, other supervising or directing employees, and\ntheir clerks; pay of chauffeurs, and oilers; pay of sweepers, cleaners, 27\n.roustabouts and other unskilled labourers employed in general work\nin and about shops and shop grounds; pay of watchmen, gatekeepers,\nand policemen at shops, repair tracks and other places at which\nmechanical work is done; pay of employees while attending fires or\nfire drills; and pay of employees while making, repairing or having\ncharge of small shop tools.\n(fe) Power.\u2014The cost of fuel used in steam and other power plants \u2022\nin producing power for shops and for other places at which mechanical work is done; cost of oil, grease, waste, and other material used\nin the operation of such power plants; pay of stationary engineers,\nfiremen, electricians, coal handlers, and other employees engaged in\nproduction of power; cost of carbon brushes, fuses, lamps, picks,\npokers, scuttles, shovels, and other small tools and supplies; and cost\nof water and power purchased. (See section 12.)\n(c) Heating.\u2014The cost of fuel and other supplies used for heating shops and other places at which mechanical work is done, shop\noffices, watchmen's and gatekeepers' boxes, and inspector's shanties;\nand the pay of firemen, coal handlers, and other employees engaged\nin operating heating Boilers. (See section 12.)\n(d) Lighting.\u2014The cost of electric current, gas, oil, torches, lamp\nburners, lamp chimneys, lamps not permanently attached to the\nbuildings, incandescent lamps and carbons, and other material used\nin lighting shops and shop offices, repair tracks, and other places at\nwhich mechanical work is done, and cost of material used and labour\nexpended in operating electric-light plants and repairing electric-\nlight and other lamps at shops. (See section 12.)\n(e) Switching locomotives.\u2014All expenses, including wages, fuel,\nand supplies, of operating switching locomotives when exclusively\nassigned to switching service at shops. (The expenses of incidental\nswitching at shops by locomotives in transportation switching service\nshall be charged to appropriate transportation accounts.)\n(\/) Shop supplies.\u2014Fuel for forge and other shop work; supplies\nand small tools used by mechanics on miscellaneous work and not\ndurable; test-room and laboratory supplies used in connection with\nshop work; lubricating material for shop machinery and tools; water\nused at shops and shop offices, repair tracks, and other places at\nwhich mechanical work is done; and other supplies used generally in\nshop work. 23\nLIST of-supplies and small tools.\nAcid.\nAdzes.\nAmmonia.\nAuger bits.\nAugers.\nAxes.\nBasins.\nBath brick.\nBattery brushes.\nBeeswax.\nBell cord.\nBluestone.\nBone, granulated.\nBorax.\nBottles.\nBraces and bits.\nBrooms.\nBrushes, dust.\nBrushes, file.\nBrushes, oil.\nBrushes, paint.\nBrushes, scrub.\nBrushes, sweeping.\nBrushes, varnish.\nBrushes, wall.\nBrushes, whitewash.\nBrushes, window.\nBuckets.\nCarpenter tools furnished apprentices.\nCasehardening compound,\n: Cement, belt. -\nChalk\nChalk lines.\nChamois skins.\nCharcoal.\n. Chisels.\nClamps, hand.\nCoal picks.\nCompound for B. S.\nhammers.\nCompound for grinding.\nCompound for hydraulic\njacks.\nCompound for welding.\nCorks.\nCosmic to prevent rust.\nCrayon.\nCups, tin.\nCusion, beaters.\nDippers.\nDisinfectants.\nDitching lines.\nDrill bits.\nDrinking cups.\nDrinking glasses.\nDustpans.\nEmery.\nEmery boxes.\nEmery cloth.\nEmery paper.\nFaucets.\nFile cards.\nFiles.\nFire hooks for stationary boilers.\nFire shovels for stationary boilers.\nFlags.\nFlannel, canton.\nForks.\nForks, coke.\nFunnels.\nGimlets.\nGlue.\nGluepots.\nGlycerine.\nGraphite.\nGrindstones.\nGround glass.\nHack-saw blades.\nHammers.\nHammers, babbitt.\nHand leathers.\nHandles for tools.\nHatchets.\nHoes.\nKeel.\nLampblack.\nDead.\nLye.\nMallets.\nMarking brushes.\nMarking pots.\nMeasures, liquid.\nMineral paste. >\nMop handles.\nMops. \";\nMuslin.\nNippers.\nOil cams.\nOilstones.\nPadlocks.\nPaint pots.\nPicks.\nPipe-jodnt grease.\nPliers.\nPlumbago.\nPolish.\nPoMsh, stove.\nPotash.\nPrisms.\nRakes.\nRasps.\nRatchet braces.\nRed lead..\nResin.\nRope.\nRules.\nSal ammoniac.\nSand soap.\nSandpaper.\nSaw blades.\nSaws, hand.\nScoops.\nScrew drivers.\nScrews.\nShellac.\nShovels.\nSlate pencils.\nSlates.\nSledges.\nSoap.\n\u2022Soda.\n\u2022Soldering fluid.\nSolder.\n\u2022Spelter solder.\nSpigots for oil barrels.\niSpdrit-level vials.\n.Spirit levels.\nSponges.\n\u2022Sprinkling cans.\nSquirts (lubricating ).\nStencil brushes.\nTacks.\nTape lanes. <*?&?\u25a0$\nTapes, metallic.\nTool steel for small hand\ntools.\nTripoli.\nTrucks. '\nTwine.\nWashbasins.\nWheelbarrows.\nWhetstones.\nWhite lead.\nWhiting.\nWindow cloths.\nWire\nWire brushes.\nWrenches.\nZinc cakes.\nZincs. (g) Incidental expenses.\u2014Watchmen's uniforms, clocks, and call\nboxes; travelling expenses connected with the operation of shops and\nnot directly chargeable to other accounts; removal of snow and ice\nfrom transfer tables and shop yards; cleaning of privy vaults; horse\nkeep; cost of ice for shops; and other undistributed shop expenses.\n10. Material Store Expenses.\u2014To a clearing account called\n\"Material store expenses\" shall be charged expenses in connection\nwith purchasing, handling, and storing material in and distributing\nit from the company's storehouses, including the pay of officers and\nemployees in the purchasing and store departments and their travelling, office, and other expenses; also all expenses, including wages,\nfuel, and supplies, of operating switching locomotives when exclusively assigned to the service of switching at material storehouses.\n(Expenses of incidental switching at material yards by locomotives\nin regular switching service shall be charged to the appropriate transportation accounts.) The pay and expenses of men employed in\npurchasing or inspecting a single class of material, such as ties, shall\nbe added as store expenses to the cost of that particular material.\nThe total amount of storehouse expense charged to this account\nshall be so distributed among the accounts to which material has been\ncharged that the amounts thus distributed will be, for each account,\nin proportion to the value of the material issued chargeable thereto,\nexcept that the amount representing the purchasing department\nexpenses shall be apportioned on the value of the material issued which\nwas purchased by that department. To avoid monthly fluctuations\nin the ratio of store expenses to the value of material purchased or\nissued, carriers may make a monthly apportionment on the basis of\nfair percentage rates, provided the store expense account be adjusted\nand closed out at the end of each year.\n11. Stationery Store Expenses.\u2014A clearing account entitled\n\" Stationery store expenses \" shall be kept, to which shall be charged\nexpenses in connection with purchasing, handling, and storing stationery, and for distributing it from the stationery stores, including\nthe pay of officers and employees in the stationery store department\nand their travelling, office, and other expenses. The amounts charged\nto this account shall be apportioned to the accounts to which is\ncharged stationery issued from the store, upon the basis of the charges\nto these accounts for such stationery. To avoid monthly fluctuations 30\nin the ratio of store expenses to the value of material issued or purchased carriers may make a monthly apportionment on the basis of\nfair percentage rates, provided the stationery store expense account\nbe adjusted and closed out at the end of each year.\n12. Insurance.\u2014Provision has been made in each of the general\naccounts for premiums paid and amounts set aside for fire and other\ninsurance. Amounts of insurance recovered on account of losses shall\nbe credited to the accounts to which the losses are chargeable.\n13. Equalization of Expenses.\u2014For the purpose of equalizing the\nmonthly charges for the repairs of fixed improvements and equipment\nthe carrier may include each month in the appropriate primary repair\naccounts a uniform proportion of the amount of authorized estimates\nof such expenses for the fiscal or calendar year. In a like manner\nthe authorized estimates of expenses on account of personal injury\nor loss and damage liability, for stationery and printing, and for\nadvertising may be equalized in the monthly accounts for the fiscal\nor calendar year. If the carrier has been unable to carry out its\nprogramme for repairs and does not adjust its accounts to conform to\nthe actual expenditures, it may carry forward the balances and treat\nthem as provided in section 14, relating to balances in operating\nreserves. If, on account of claims for personal injury or loss and\ndamage being unsettled at the close of the year, the accounts for such\nexpenses are not adjusted, the balances carried forward in the operating reserve account shall be analyzed as also provided for in section\n14 of these instructions.\nCharges for stationery and printing and for advertising, for a\nfiscal or calendar year shall be adjusted to the actual expenses.\n14. Balances in Operating Reserves.\u2014If, at the end of a fiscal\nyear, balances remain in operating reserves, the carrier shall indicate\nin detail in a formal report to the Department the amounts therein,\nand the conditions causing the carrying forward of such balances,\nexcept as to balances applicable to personal injury or loss and damage\nliability, for which balances the carrier shall preserve in its files the\ndetails upon which such estimates were based. Separate records shall\nbe kept of the operating reserve accounts for each year.\n15. Subprimary Accounts for Water Lines and Electric Divisions.\u2014When a carrier operates a water line and desires to set up sub- 31\nprimary accounts under the primary accounts for such operations\ncontained in this classification, the subprimary accounts shall conform to the accounts prescribed in the classification of operating\nexpenses of carriers by water. When the carrier operates an electric\ndivision and desires to set up subprimary accounts under the primary\naccounts contained in this classification, the subprimary accounts\nshall conform to the accounts prescribed in the classifiation of operating expenses of electric railways.\n16. Interpretation of Item Lists.\u2014Lists of \"items,\" \"details,\"\netc., have been given as a part of this classification for the purpose of\nclearly indicating the application of the accounting rules in specific\ncases. The lists in every case are to be considered as merely representative and not as excluding from any account analogous items\nwhich happened to be omitted from the list appended. On the other\nhand, the appearance of an item in a list warrants the inclusion of\nsuch item in the account concerned only when the text of the account\nalso indicates inclusion, inasmuch as the item frequently appears in\nmore than one list\u2014for example, the item of blank books under\naccounts Nos. 276, 334, 358, 410, and 458\u2014and the proper charge in\nany one instance must be determined by the text of the account. TEXT PERTAINING TO OPERATING EXPENSE ACCOUNTS.\nI. MAINTENANCE OF WAY AND STRUCTURES.\nThe primary accounts included in this general account are\ndesigned 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.\nThe accounts for maintenance of way and structures shall be\nkept in such manner as to show separately, by primary accounts,\nthe expenses directly assignable to sleeping car operations, water-\nline operations, dining and buffet service, hotels and restaurants,\ngrain elevators, stockyards, producing power sold, and other\nmiscellaneous operations.\n201. SUPERINTENDENCE.\nThis account shall include:\u2014\nPay of Officers.\u2014The pay of officers directly in charge of or\nengaged in the maintenance of roadway and structures.\nVice-president.\nAssistant vice-president.\nGeneral manlager.\nAssistant general manager.\nGeneral superintendent\nAssistant general superintendent.\nChief engineer.\nEngineer.\nDivision enginer.\nBridge engineer.\nLIST OF OFFICERS.\nChief Signal engineer.\nAssistant engineers.\nArchitect.\nRoadimlaster.\nAssistant roadmaster.\nMaster carpenter.\nAssistant master carpenter.\n-Master mason.\niSaroerintendent of roadway structures.\nSuperintendent iof\nInspector of maintenance.\nBuilding inspector.\nInspector of roadway\nstores.\nSupervisor.\nAssistant supervisor.\nFire chief.\nFire inspector.\nSanitary inspector.\nPay of Clerks and Attendants.\u2014The pay of clerks and other\nemployees in the offices and on the business cars of officers whose\npay is chargeable to this account.\n32 33\nChief clerk.\nDraftsmen.\nClerks.\nStenographers.\n\/Transitmen.\nLIST OF EMPLOYEES.\nDeveimen.\nRodmen.\nChainmen.\nAxemen.\nJanitors.\nMessengers.\nCooks.\nPorters.\nOffice and Other Expenses.\u2014Office expenses and other\nexpenses of officers and employees whose pay is chargeable to\nthis account; also amounts paid detective agencies and others\nfor investigations in connection with maintenance of way and\nstructures.\nITEMS of expense and supplies.\nAtlases and maps.\nBooks for office use.\nBusiness car service.\nFees and dues in associations.\nFurniture repairs and renewals.\nHeating.\nLighting.\nOfficial train service.\nPeriodicals and newspapers.\nPower..\nProvisions for business cars.\nRent of offices.\nRepairs of rented\noffices.\nTelegraph service.\nTelephone service.\nTravelling expenses.\nWater and ice.\nsupplies for technical assistants.\nBarometers.\nBooks and maps.\nBoxes for materials and\n' - instruments.\nDameras.\nCamp equipage.\nChains fior surveyors.\nCompasses.\nCurves.\nDrafting boards.\nDrafting instruments.\nField glasses.\nField notebooks.\nHatchets.\nI-evels.\nMagnets.\nMagnifiers.\nMarking chalk.\nOilstones.\nPaper, blue-print.\nParallel rules.\nPhotographic supplies.\nPlane tables.\nPla-nimeters.\nPlummets.\nProtractors.\nRanging poles.\nReading glasses.\nRods for surveyors.\nScales.\nSextants.\nSection liners.\nSlide rules.\nStakes.\nStraightedges.\nTally registers.\nTape lines.\nTee-squares.\nTelescopes.\nThermometers.\nThumb tacks.\nTracing linens.\nTransits.\nTraverse tables.\nTriangles.\nTripods.\nVerniers.\nNote A.\u2014When employees designated above are engaged on construction or other work not chargeable to Maintenance of Way and\nStructures, their pay and expenses while thus employed shall be charged\nto the specific work on which engaged.\nNote B.\u2014When officers designated above have supervision over more\nthan one department, their salaries, the pay of their clerks and attendants, and their office and other expenses shall be apportioned equally\namong the departments over which they have supervision.\nNote C.\u2014No part of the pay and expenses of the officers and\nemployees designated above shall be charged to other primary accounts\nunder Maintenance of Way and Structures.\nNote D.\u2014The cost of stationery for Maintenance of Way and\nStructures offices is chargeable to account No. 276, \" Stationery and\nprinting.\"\n18858\u20143 34\n202. ROADWAY MAINTENANCE.\nThis account shall include:\u2014\nCare of Roadbed.\u2014The cost of repairing roadbed.\nITEMS OF ROADWAY EXPENSE.\nBlasting rocks. Oiling roadbed.\nBuilding temporary tracks around Removing temporary tracks\nslides and washouts. around slides and washouts.\nConstructing and cleaning fie Repairing roadbed damaged by\nditches, open ditches, and washouts.\ndrains. Removing dangerous rocks.\nCrowning track ties with retain- Removing slides.\ning earth. Restoring roadbed, cuts, fills, and\nFilling borrow and cattle pits. embankments to standard\nKeeping tracks clear and repair- width.\ning subgrade in case of wash- Sloping cuts.\nouts. Sodding roadway.\nLandscape gardening along roadway.\nNote A.\u2014The cost of drains or sewers laid under tracks shall be\nincluded in account No. 208, \" Bridges, trestles, and culverts.\" The\ncost of landscape gardening within the limits of the grounds around\nbuildings shall be included in the appropriate repair accounts for\nbuildings.\nGeneral Cleaning.\u2014The cost of cutting, removing, and disposing of brush, grass, and weeds from right of way; ploughing\nand digging fireguards; dressing ballast and cutting sod lines;\nremoving miscellaneous scrap, drift, cinders, dirt, and other\nmaterial from right of way and from road and terminal tracks\n(including tracks at stations, engine yards, and car yards); and\ncleaning streets used as roadways.\nNote B.\u2014Loading ashes at engine-yard tracks shall be charged to\nthe enginehouse expense accounts.\nWatching Roadway.\u2014The cost of extinguishing fires on right\nof way and adjacent thereto, and of walking, watching, and\npatrolling tracks and right of way.\nNote C.-^-The cost of watching' and patrolling bridges, buildings,\nand miscellaneous property is provided for in accounts specifically relating to such property.\nBank Protection.\u2014Cost of protecting banks by repairing\nretaining walls, riprap, piling, piers, dikes, breakwaters, and\nrevetments, and by changing the channels of streams to prevent\ncutting, washing, and sliding of embankments. 35\nTrain Service.\u2014The cost of work-train service in connection\nwith work pertaining to roadway maintenance.\nTrack Changes.\u2014Tbe cost of roadway work in connection with\ntaking up and relocating tracks.\nOther Expenses.\u2014The cost of roadway work not provided for\nelsewhere, such as official roadway inspection train service and\npremiums in connection with roadway maintenance.\nNote D.\u2014Tools and supplies used by repair men and watchmen in\nroadway maintenance service shall be charged to account No. 271,\n\" Small tools and supplies.\"\n203. ROADWAY\u2014DEPRECIATION. (Eliminated.)\n204. UNDERGROUND POWER TUBES. (See account 257.)\nThis account shall include the cost of repairing power tubes\nor conduits for underground contacts of electric railways or for\nunderground cables of cable traction railways.\nDETAILS OF UNDERGROUND CONTACT CONSTRUCTION.\nConcrete work. Pulleys.\nDrain pipes. Sheaves.\nManhole covers. Slot rails.\nManhole fra-mes. Yokes. \/\nNote.\u2014The cost of replacing track rails, other track material,\nelectric contact rails, and insulators shall be charged to the accounts\nprovided for such expenses and not to this account.\n205. UNDERGROUND POWER TUBES\u2014DEPRECIATION.\n(Eliminated.)\n206. TUNNELS AND SUBWAYS.\nThis account shall include the cost of repairing, ventilating,\nlighting and watching tunnels and subways for the passage of\ntrains, and the cost of special tools and supplies furnished in\nconnection with the work.\n(Note carefully special instructions, sections 2 and 3.)\nNote.\u2014The cost of repairs to signals and to roadway and tracks in\ntunnels shall be charged to the appropriate maintenance of way accounts\nand not to this account.\n207. TUNNELS AND SUBWAYS\u2014DEPRECIATION. (Elimin\nated.)\n18858\u20143J 208. BRIDGES, TRESTLES, AND CULVERTS.\nThis account shall include the cost of repairing (including\nfuel and supplies used) and watching bridges, trestles, and culverts, including altering and bracing during process of filling,\nremoving old structures in connection with the construction of\nnew structures, dredging and cleaning water channels for protection, and cleaning culverts.\nThe bridges, trestles, and culverts referred to in this account\ninclude only structures which carry the carrier's own tracks.\nDETAILS OF BRIDGE STRUCTURES.\nAbutments.\nBridge signs. I\nCofferdams.\nConcrete and masonry ends for\nculverts.\nCribs.\nDecking, including gravel for fire\nprotection.\nDike protection.\nDrainage systems.\nDraw protection.\nDrawbridge engines and machinery.\nFalse work.\nGuard timbers.\nIce breaker.\nPainting.\nPier protection.\nPiers and foundations.\nPipe culverts.\nRetaining walls.\nRiprap around abutments.\nRiprap at culvert ends.\nSupports.\nWater channels.\nWaterproofing.\nWing dams.\nWing walls.\nNote.\u2014When a part or the entire structure of a bridge or trestle is\nconverted, by filling, into an earth embankment, the ledger value of the\nstructure, or of the portion thereof filled, shall be credited to road and\nequipment account No. 6, \" Bridges, trestles, and culverts.\" In case the\nbridge is used in lieu of a temporary trestle for the purpose of filling, the\nestimated cost of such a temporary trestle shall be charged to road and\nequipment account No. 3, \" Grading.\" The ledger value of the structure\nor portion thereof, filled, less the value of the salvage and the estimated\ncost of trestle charged to road and equipment account No. 3, \" Grading,\"\nv shall be charged to this account.\n209. BRIDGES, TRESTLES, AND CULVERTS\u2014DEPRECIATION. (Eliminated.\n210. ELEVATED STRUCTURES.\nThis account shall include the cost of repairing elevated structures and foundations of elevated railway systems.\n211. ELEVATED STRUCTURES\u2014DEPRECIATION,\nated.)\n(Elimin- 212. TIES.\nThis account shall include the cost of cross, switch, bridge,\nand other track ties used in the repairs of tracks.\nNote A.\u2014The cost of labour for unloading, distributing, and putting\nties in tracks, the cost of work-train service in connection with the\ndistribution of the ties laid, and the COst of picking up and concentrating\nor disposing of the ties released shall be charged to account No. 220,\n\" Track laying and surfacing.\"\nNote B.\u2014The excess cost of metal ties applied in place of wooden\nties over the cost at current prices of replacing in kind the wooden ties\nremoved shall be charged to road and equipment account No. 8, \" Ties.\"\nNote C.\u2014The cost of ties used for repairs of tracks in quarries and\nballast pits shall be included in the appropriate clearing accounts, and\nof ties used for repairs of tracks on car floats in account No. 323,\n\" Floating equipment\u2014Repairs.\"\n213. TIES\u2014DEPRECIATION. (Eliminated.)\n214. RAILS.\nThis account shall include the cost (less salvage) of rails used\nin the repairs of tracks; also the difference between the cost (at\ncurrent prices at time of removal) of heavy rails removed and\nthe cost of lighter rails applied in repairs of tracks.\nNote A.\u2014The cost of labour for unloading, distributing, and putting\nrails in tracks, the cost of work-train service in connection with the\ndistribution of the rails laid, and the cost of picking up and concentrating the rails released shall be charged to account No. 220, \"Track\nlaying and surfacing.\"\nNote B.\u2014The excess cost of heavier rails or rails of improved\nquality or type applied in repairs of tracks over the cost at current\nprices of rails of the weight, type, and quality released shall be charged\nto road and equipment account No. 9, \" Rails.\"\nNote C.\u2014The cost of rails used for repairs of tracks in quarries\nand ballast pits shall be included in the appropriate clearing accounts,\nand of rails used for repairs of tracks on car floats to account No. 323,\n\" Floating equipment\u2014Repairs.\"\n215. RAILS\u2014DEPRECIATION. (Eliminated.)\n216. OTHER TRACK MATERIAL.\nThis account shall include the cost (less salvage) of all track\nmaterial used in the repairs of tracks, other than ballast, ties, and\nrails. IfHSi \" '*4# ITEMS OF OTHER TRACK MATERIAL.\nAngle bars.\nAnticreepers.\nConnecting rods\nDerails.\nFrog and guard-rail\nblocking.\nFrogs.\nGuard-rail damps.\nGuard-rail fasteners.\nGuard-rails.\nMain rods.\nNut locks.\nNuts.\nOffset bars.\nRail braces.\nRail chairs.\nRail clips.\nRail joints.\nRail rest.\nRail shims.\nRail splices.\nSplice bars.\nStep chairs.\nSwitch chairs.\nSwitch crossings.\nSwitch lamps.\nSwitch locks and\nkeys.\nSwitch points.\nSwitch stands.\nSwitch-stand bolts.\nSwitch targets.\nSwitches.\nTie plates.\nTie plugs.\nTie-rods.\nTrack bolts.\nTrack insulators.\nTrack spikes.\nNote A.\u2014The cost of labour and train service for distributing, and\napplying \" other track material \" used, and the cost of picking up and\nconcentrating the material released shall be charged to account No. 220,\n\"Track laying and surfacing.\"\nNote B.\u2014The excess cost of improved or heavier track material\napplied for repairs of tracks, under a definite plan of changing standards,\nover the cost, at current prices, of material of the same weight and\nquality as that released, shall be charged to road and equipment account\nNo. 10, \"Other track material.\"\nNote C.\u2014The cost of \" other track material\" used for repairs of\ntracks in quarries and ballast pits shall be included in the appropriate\nclearing accounts, and of such track material used for repairs of tracks\non car floats in account No. 323, \" Floating equipment\u2014Repairs.\"\n217. OTHER TRACK\ninated.)\nMATERIAL\u2014DEPRECIATION. (Elini-\n218. BALLAST.\nThis account shall include the cost of gravel, stone, slag, cinders, sand, and like ballast material used in the repairs of tracks,\nincluding the cost of work-train service and of unloading the\nmaterial. (See special instructions, section 11.)\nWhen the ballast taken from a pit is not sufficient to justify\nthe opening of a clearing account, the cost of gravel and quarry\nrights and cost of sinking test holes shall be included in this\naccount.\nNote A.\u2014The cost of loading cinders at ash pits shall be charged to\naccount No. 388, \" Enginehouse expenses\u2014Yard,\" or to account No. 400,\n\" Enginehouse expenses\u2014Train.\" No charge to cover the value of\ncinders accumulated by the carrier shall be included in this account. |\nNote B.\u2014The cost of labour putting ballast in tracks shall be\nincluded in account No. 220, \" Track laying and surfacing.\" 39\nNote C.\u2014The excess cost of ballasting tracks over the cost of\nreplacing in kind to its maximum height and width the ballast previously put in the roadbed shall be charged to road and equipment\naccount No. 11, \" Ballast.\"\nNote D.\u2014Earth placed to form a crown in the middle of the track\nis not to be considered as ballast.\nNote E.\u2014The cost of ballast used for repairs of temporary tracks,\nsuch as gravel pit or quarry tracks, shall be included in the appropriate\nclearing accounts.\n219. BALLAST\u2014DEPRECIATION, (Eliminated.)\n220. TRACK LAYING AND SURFACING.\nThis account shall include:\u2014\nApplying Ballast.\u2014The cost of labour expended in preparing\nthe roadbed, and applying ballast for repairs of tracks.\nApplying Ties.\u2014The cost of labour expended in unloading,\ndistributing, and applying ties for repairs of tracks; in gathering up and disposing of the ties released; and in respacing ties.\nApplying Rails.\u2014The cost of labour expended in unloading,\ndistributing, cutting, slotting, drilling, adzing for, and laying\nrails for repairs of tracks; in gathering up and loading rails\nreleased; and in adjusting for expansion and contraction of\nrails.\nApplying Other Track Material.\u2014The cost of labour\nexpended in unloading, distributing, and applying other track\nmaterial for repairs of tracks; and the cost of gathering up and\nloading the material released.\nTrack Maintenance.\u2014The cost of labour expended in aligning, surfacing, gauging, and shimming tracks; in tightening\ntrack bolts and track spikes; in restoring rails, ties, and ballast\nin case of washouts, derailments, and wrecks; and in taking up\ntracks.\nTrain Service.\u2014The cost of work-train service (except work\ntrains distributing Ballast material) in connection with work pertaining to track laying and surfacing.\nTrack Changes.\u2014The cost of track work (exclusive of the\ncost of track material) in taking up and relocating tracks. I\n40\n\u2022 Other Expenses.\u2014The cost of track laying and surfacing\nwork not provided for elsewhere, and expenses, such as repairing\nand replacing rail rests, official track inspection train service,\nand premiums in connection with track repairs.\n(Note carefully special instructions, sections 2 and 3.)\nNote.\u2014Tools and supplies used by track repairmen and watchmen\nshall be charged to account No. 271, \" Small tools and supplies.\"\n221. RIGHT OF WAY FENCES.\nThis account shall include the cost of repairing right of way\nfences (including permanent snow and sand fences in lieu of\nordinary* right of way fences), farm gates, cattleguards, wing\nfences, aprons, and hedges, except those around stockyards, fuel\nstations, station and shop grounds, and building sites.\n222. RIGHT OF WAY FENCES\u2014DEPRECIATION. (Eliminated.)\n223. SNOW AND SAND FENCES AND SNOWSHEDS.\nThis account shall include the cost of repairing permanent\nand portable snow and sand fences and snowsheds for the protection of tracks from snow and sand, including rent of land for\nplacing snow and sand fences.\n(Note carefully special instructions, sections 2 and 3.)\nNote A\u2014The cost of repairing permanent snow and sand fences\nwhich take the place of right of way fences shall be included in account\nNo. 221, \"Right of,way fences.\"\nNote B.\u2014The cost of setting up, taking down, and storing portable\nsnow and sand fences shall be included in account No. 272, \" Removing\nsnow, ice, and sand.\"\n224. SNOW AND SAND FENCES AND SNOWSHEDS\u2014\nDEPRECIATION. (Eliminated.)\n225. CROSSINGS AND SIGNS.\nThis account shall include the cost of repairing farm passes,\nhighway crossings, and crossings of other railways crossing the\ncarrier's right of way, except railways crossing at grade; also cost\nof repairing track signs. 41\nDETAILS OF GRADE CROSSINGS.\nBatteries, with track instruments\nand connections, including battery renewals.\nCrossing gates.\nCrossing signal bells.\nHose for sprinkling grade crossings.\nPaving.\nPlanking.\nSoil crossing drains.\nWatch houses at crossings.\nWarning signals.\nWater for sprinkling grade crossings.\nWater pipes.\nDETAILS OF OVERGRADE CROSSINGS.\nBridge substructures.\nBridge superstructures.\nDecking, including roadways.\nDrainage systems.\nPiers, including foundations.\nRetaining and wing walls, including foundations.\nDETAILS OF UNDERGRADE CROSSINGS.\nDrainage systems.\nRetaining walls, outside of bridge\nabutments.\nRoadways and sidewalks.\nCurbing.\nLIST OF SIGNS.\nBoundary signs. aStrbdivision boards.\nMile signs. Tunnel caution signs.\nMonument stones. Water station signs.\nOverhead-bridge caution signs. Water trough signs.\nSection signs Whistle signs.\nSlow or stop signs. - Yard-limit signs.\nNote A\u2014The cost of repairing \u2022 shop and station overgrade footbridges and subways not public highways shall be included in repairs of\nsuch buildings.\nNote B.\u2014The cost of repairing a bridge or other structure which\ncarries the track of another carrier over the accounting carrier's tracks\nshall be included in this account. The cost of repairing bridges or\ntrestles, carrying the carrier's tracks over roads, highways, or other\nrailways, shall be charged to account No. 208, \" Bridges, trestles, and\nculverts.\" \"\nNote C.\u2014The cost of repairing bridge signs shall be included in\naccount No. 208, \" Bridges, trestles, and culverts.\"\n226. CROSSINGS AND- SIGNS\u2014DEPRECIATION. (Eliminated.)\n227. STATION AND OFFICE BUILDINGS.\nThis account shall include the cost of repairing station and\noffice buildings, fixtures, and appurtenances (including those\nfor heating and lighting), used by the carrier in its operations;\nalso the cost of maintaining grounds appurtenant to such buildings. STATION AND OFFICE STRUCTURES AND DETAILS.\nBaggage rooms.\nBreakwaters for protection of\nbuildings.\nBuildings and rooms for trainmen.\nBuildings on piers.\nCall bells.\nCoal bins.\nCoal-transferring machinery (not\non coa'l and ore wharves).\nCoal trestles (not at fuel\nstations).\nCommissarial buildings.\nDrainage and sewer systems.\nDwellings.\nElating houses.\n; Electric wiring.\nElevators and machinery.\nExpress buildings.\nFences.\nFire-engine houses.\nFreight cranes.\nFreight derricks.\nFreight handling machinery.\nFreight houses.\nGarages.\nGas-supply systems.\nGeneral office buildings.\nGrain cribs.\nGrain elevators.\nGrain warehouses.\nGreenhouses.\nHay houses.\nHeating plants.\nHedges.\nHoisting engines, for handling\nfreight.\nHose houses.\nIce houses.\nLighting plants.\nMail cranes.\nMilk stands.\nOffice buildings.\nOre transferring machinery (not\non coal and ore wharves).\nOuthouses.\nPavement in ground limits.\nPlatforms, freight.\nPlatforms, passenger, including\nplanking between tracks.\nPower distribution systems, interior.\nReading rooms.\nRooms for Y. M. C. A.\nScale houses.\nSidewalks.\nStables.\nStation footbridges (not highway\ncrossings).\nStation intertrack fences.\nStation platforms.\nStation signs.\nStation stairways.\nStation subways (not highway\ncrossings).\nStation power houses.\nStations, freight.\nStations, passenger.\nStock pens.\nStorehouses.\nTelegraph offices.\nTelpher systems.\nTrack scales.\nTransfer houses.\nTransfer platforms.\nWaiting rooms.\nWarehouses.\nWashrooms. . i\/AA^.\nWater-supply-systems.\nNote.\u2014Incidental cleaning, including the cost of cleaning snow from\nroofs, when done by station or office employees, shall not be included in\nthis account.\n228. STATION AND OFFICE BUILDLNGS-\n( Eliminated.)\n-DEPRECIATION.\n. ROADWAY BUILDINGS.\nThe account shall include the cost of repairing roadway shops\nand other roadway buildings, including drainage, water, gas, and\nsewer pipes and their connections, machinery and other apparatus, fixtures, and furniture in the buildings; also the cost of\nmaintaining the grounds appurtenant to such buildings. 43\nLIST OF ROADWAY STRUCTURES.\nBins for material.\nBlacksmith shops.\nBoarding houses.\nBreakwaters for protection of\nbuildings.\nCarpenter shops.\nDwellings for roadway employees.\n'Fire-engine houses.\nFrog shops used solely for repairs\nof track material.\n\u25a0Hand-ear houses.\nDumber sheds.\nOffices.\nOuthouses.\nPlaning mills.\nRail shops used solely for repairs\nof track material.\nRepair shops.\n. Scrap bins.\nSection dwelling houses.\nStables.\nStorehouses.\nTool houses.\nWatch houses.\nNote A.\u2014The cost of repairing signal and interlocker buildings and\ntheir appurtenances shall be included in account No. 249, \" Signals and\ninterlockers.\"\nNote B.\u2014Incidental cleaning, including the post of cleaning snow\nfrom roofs, when done by employees regularly working in the buildings,\nshall not be included in this account.\n230. ROADWAY BUILDINGS\u2014DEPRECIATION. (Eliminated.)\n231.\nWATER STATIONS.\n'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\nsuch stations.\nWATER STATION STRUCTURES AND DETAILS.\nPump houses.\nPumps.\nPurifying plants.\nReservoirs.\nSettling basins..\nStationary engines.\nSteam pipes.\nTanks and foundations.\nTrack 'tanks.\nTubs.\nWater cranes.\nWater-pipe lines.\nWater- treating\nplants.\nWells.\nWindmills.\nBoilers.\nBreakwater for protection of buildings.\nBuildings on piers.\nOisterns.\n-Dams.\nFences.\nOuthouses.\nPenstocks.\nNote.\u2014Incidental cleaning, including the cost of cleaning snow from\nroofs, when done by water station employees, shall not be included in\nthis account.\n232. WATER STATIONS\u2014DEPRECIATION. (Eliminated.)\n233. FUEL STATIONS.\nThis account shall include the cost of repairing fuel stations,\nfixtures, and appurtenances used by the carrier in its operations,\nand the cost of maintaining the grounds appurtenant to such\nstations. tf~\\\n44\nFUEL STATION STRUCTURES AND DETAILS.\nBreakwater for protection of buildings.\nBuckets.\nBuildings on piers.\nCoal buggies.\nCoal hoists.\nCoal pockets and\nchutes.\nDumping machinery.\nElevating (machinery.\nFences.\nFuel houses.\nFuel-oil columns.\nFuel-oil plants.\nFuel-oil pumps.\nFuel-oil sumps.\nFuel-oil tanks.\nFuel platforms.\nNote.\u2014Incidental cleaning, including the cost\nroofs, when done by fuel station employees, shall\naccount.\nFuel wharves.\nInclines.\nOuthouses.\nScales.\nSheds.\nStationary engines.\nTipple cars.\nWeighing apparatus.\nWood racks,\nof cleaning snow from\nnot be included in this\n234. FUEL STATIONS\u2014DEPRECIATION. (Eliminated.)\n235. SHOPS AND ENGINEHOUSES.\nThis account shall include the cost of repairing shop and\nenginehouse 'buildings, fixtures, and appurtenances used by the\ncarrier vin repairing and preparing equipment, and the cost of\nmaintaining the grounds appurtenant to such buildings.\nSHOP AND ENGINEHOUSE STRUCTURES AND DETAILS.\nAir-compressor houses.\nAsh pits and pockets.\nAsh plants.\n-Bins for material.\nBacksmith shops.\nBreakwaters for protection of\nbuildings.\n'\u2022Buildings on piers.\nCar sheds.\nCar shops.\nCarpenter shop3.\nCinder pits.\nCinder pockets.\nDrop pits.\nDry houses\nElectric-power distribution systems\nwithin buildings.\nEnginehouses.\nFire-engine houses.\nFootbridges (not public highways).\nFoundries.\nGas-compressor houses.\nHeating plants.\nHose houses.\nIce houses.\nLaboratories.\nDighting plants.\nLumber sheds.\n-Machine shops.\nMaterial and supply truck tracks.\nMotor-crane tracks.\nOffices, shop.\nOil houses.\nOuthouses.\nPaint shops.\nPipe lines, air, interior.\nPipe lines, car-heating.\nPipe lines, gas, interior.\nPlaning mills.\nPlatforms, shop and yard.\nRepair shops.\n\u2022Sand houses.\n.Scale houses.\nScrap bins.\nSidewalks.\nStables.\nSteam distribution systems,\nterior.\nStorehouses.\nTanks, gas.\nTanks, oil.\nTest rooms.\nTin shops.\nTool houses.\nTrack scales.\nTransfer tables.\nTurntables. \u2022\nUpholstering shops.\nWarehouses.\nWash rooms.\nWatch houses. 45\nNote A.\u2014The cost of repairing machinery and other apparatus,\nincluding special foundations, in shops for maintenance of equipment\nshall be included in account No. 302, \" Shop machinery.\"\nNote B.\u2014Incidental cleaning, including the cost of cleaning snow\nfrom roofs, when done by shop employees, shall not be included in this\naccount.\n236. SHOPS AND ENGINEHOUSES\u2014DEPRECIATION.\n(Eliminated.)\n237. GRAIN ELEVATORS.\nThis account shall include the cost of repairing structures for\nthe transfer, treatment, and storage of grain, including conveyors, machinery and fixtures; also the cost of maintaining the\ngrounds appurtenant to such buildings.\nThe buildings referred to in this account are large elevators\nin which a regular grain business is handled or grain is stored\nfor various owners.\nNote A.\u2014Small storage elevators at way stations, where the\nfreight is received for shipment, etc., are classed as station buildings.\nNote B.\u2014Incidental cleaning, including the cost of cleaning snow\nfrom roofs, when done by grain elevator employees shall not be included\nin this account.\n238. GRAIN ELEVATORS\u2014DEPRECIATION. (Eliminated.)\n239. STORAGE WAREHOUSES.\nThis account shall include the cost of repairing storage warehouses, inclu'ding machinery and fixtures therein; also the\ncost of maintaining the grounds appurtenant to such warehouses.\nThe buildings referred to herein are not the ordinary freight\nwarehouses or stations where freight is received for shipment,\netc., but are warehouses in which merchandise is stored and which\nthe carrier operates as storage warehouses.\n(Note carefully special instructions, sections 2 and 3.)\nNote.\u2014Incidental cleaning, including the cost of cleaning snow\nfrom roofs, when done by storage warehouse employees, shall not be\nincluded in this account.\n240. STORAGE WAREHOUSES\u2014DEPRECIATION. (Eliminated.) KS 46\n241. WHARVES AND DOCKS.\nThis account shall include the cost of repairing wharves located\nat marine, lake, or river docks; dredging waterways to approaches\nand around such structures, including removal of dredged-out\nmaterial; and cutting ice in and around docks wharves to prevent\ndamage; also cost of repairs of cribwork, racks, or caissons\nfor preserving the depth of water in docks; and cost of repairs\nof guards, pilling, and other protection against damage by drift\nor ice.\nDetails of wharves and docks.\nBridge pontoons. Ferry-bridge machin- Jetties and inclines.\nBulkheads. ery. Transfer-bridge ma-\nCaissons. Ferry bridges. chinery.\nCribwork. Feri-y racks. Transfer bridges.\nDry docks. Ferry slips.\nNote A.\u2014The cost of repairing buildings, tracks, and machinery\n(not bridge machinery) on wharves and piers shall be charged to the\nappropriate expense accounts.\nNote B.\u2014The cost of repairing coal and ore wharves shall be\ncharged to account No. 243, \" Coal and ore wharves.\"\nNOTte C\u2014Incidental cleaning, when done by regular wharf employees,' shall not be included in this account.\n242. WHARVES AND DOCKS\u2014DEPRECIATION. (Elimin\nated.)\n243. COAL AND ORE WHARVES.\nThis account shall include the cost of repairing wharves and\ndocks, including the cost of repairing conveyers, machinery, and\nfixtures for the transfer, treatment, blending, or storage of coal\nor ore.\nNote A.\u2014The structures referred to in this account do not include\nsmall transfer or storage trestles at stations where coal is stored or\ndelivered, such trestles being classed as station buildings.\nNote B.\u2014Incidental cleaning, including the cost of cleaning snow\nfrom roofs, when done by coal and ore wharf employees, shall not be\nincluded in this account. J&? <*\"jj\n244. COAL AND ORE WHARVES\u2014DEPRECIATION. (Eliminated.) 47\n245. GAS PRODUCING PLANTS.\n, This account shall include the cost of repairing gas producing\nand gas compressing plants, including the machinery and appliances in such plants; also the cost of maintaining the grounds\nappurtenant to such plants.\nNote.\u2014Incidental cleaning, including the cost of cleaning snow from\nroofs, when done by employees of the gas producing plant, shall not be\nincluded in this account.\n246. GAS PRODUCING PLANTS\u2014DEPRECIATION. .(Eliminated.)\n247. TELEGRAPH AND TELEPHONE LINES.\nThis account shall include:\nTelegraph.:\u2014The cost of repairs of telegraph outside plant and\nterminal equipment for which the carrier is responsible, including the cost of work-train service and of special tools provided\nfor the work.\nTelephone.\u2014The cost of repairs of telephone outside plant\nand terminal equipment for which the carrier is responsible,\nincluding the cost of work-train service and of special tools provided for the work.\nDETAILS OF TELEGRAPH AND TELEPHONE TERMINAL EQUIPMENT.\nBatteries. Fuses and mechanical protectors.\nCables and wires, interior. Rectifiers.\nConduits, interior. Rheostats.\nConnecting wires. Sending and receiving instru-\nCurrent conitrolling instruments. ments.\nElectric generators and motors. Switchboards.\nElectric meters. Testing outfits.\nEngines^ stationary. Transformers.\nDETAILS OF TELEGRAPH AND TELEPHONE OUTSIDE PLANT.\nAerial attachments. Guy wires.\nBraces. Insulators.\nBracketSi Poles.\nCable boxes and appurtenances. Submarine cables and connections.\nCables and wires, aerial. Telephone pole boxes.\nConduits and appurtenances. Towers.\nCross arms. Underground cables and con-.\nGuy .stubs. neotions.\nNote.\u2014The salaries, rent, other office expenses, and travelling expenses of superintendents of telegraph and telephone, their assistants,\nclerks, and attendants, when engaged both in maintaining and operating\ntelegraph and telephone lines, shall be apportioned equally between this\naccount and account No. 407, \"Telegraph and telephone operation.\" 48\n248. TELEGRAPH AND TELEPHONE LINES\u2014DEPRECIATION. (Eliminated.)\n249. SIGNALS AND INTERLOCKERS.\nThe account shall include the cost of repairing signals and\ninterlockers governing the movement of trains, including salaries,\nrent, and other office expenses, and the travelling expenses of\ndivision signal engineers, signal supervisors, their assistants,\nclerks, and attendants; also the cost of special tools furnished\nfor such work.\nDETAILS OF SIGNALS AND INTERLOCKERS.\nAir compressors.\nBatteries.\nBoilers.\nDistant signals.\nDynamos.\nEngines, stationary.\nGates at crossings of other railroads.\nHome signals.\nInterlocker buildings.\nInterlocker machinery.\nInterlocker mechanism.\nLevers.\nPower transmission lines.\nRail bonds.\nRailway-crossing signals.\nRelays.\nNote.\u2014The cost of repairing track material, such as switchesr\nspecial track fastenings, split rails, and frogs used in connection with\ninterlockers, shall be charged to account No. 216, 'MDther track material.\"\n250, SIGNALS AND INTERLOCKERS\u2014DEPRECIATION.\n(Eliminated.)\n251, 253, 255, 259, 261 arid 263 are included in account 257.\n252, 254, 256, 258, 260, 262 and 264 are eliminated.\nSemaphores.\nSignal and switch levers.\n\u25a0Signal arms..\nSignal blades.\nSignal bridges.\nSignal buildings.\nSignal lamp brackets and' connections.\nSignal lamps.\nSignal machinery.\nSignal poles and \u2022 foundations.\nSignal pulleys and foundations.\nSpecial appliances.\nStation signals.\nTrain-order signals.\nWiring.\n257. POWER TRANSMISSION SYSTEMS.\nThis account shall include the cost of repairing systems for\ntransmitting high-tension power from power houses to the point\nwhere transformed for use, including the cost of work-train service and special tools furnished for such work. 49\nDETAILS OF POWER TRANSMISSION SYSTEMS.\nCables. Span wires.\nCut-outs (not at power houses and Switchboards (not at power\nsubstations). houses and substations).\nFeed wires. Transformers (not at power\nGuard wires. houses and substations).\nInsulators and connections.\nNote A\u2014The cost of repairing track material, such as insulated\nrail splices used in connection with transmission systems shall be charged\nto account No. 216, \"Other track material.\" VAg^'i\nNote B.\u2014When the electric current generated or received is.\nchanged by means of (a) rotary converters, (6) motor generator sets,\nor (c) static transformers (substation apparatus), that portion of the\nline or outside conductor system carrying current other, than the operating kind or voltage shall be classed as transmission system. When\nthe electric current is generated or received and used substantially\nunchanged in voltage and kind, the line or outside conductor system,\nincluding any feeders, trolley wires, booster circuits, and supplementary\nreturn, shall be classed wholly as distribution system. The tie lines between generating stations and substations should follow the same rule\nas other lines.\nThis account shall also include the cost of repairing dams,\ncanals, and pipe lines and accessories devoted to the utilization\nof water power for the operation of trains and cars, and to\nfurnish power, heat, and light for general purposes.\nDETAILS OF DAMS, CANALS AND PIPE LINES.\nAqueducts. Gates. Roadways.\nBridges. Grids. Sluices.\nFences. Inlet valves. Valves.\nFootbridges. Penstocks. Viaducts.\nFore bays. Reservoirs. Walls.\nThis account shall also include the cost of repairing the\nbuildings of power plants which furnish power for the operation\nof trains and cars, and furnish power, heat, and light for general\npurposes, including distinct power plant buildings at shops;\ndrainage, water, and sewer pipes and their connections; miscellaneous furniture and fixtures; and the cost of maintaining the\ngrounds appurtenant to such buildings.\nNote A\u2014The cost of repairing machinery and other apparatus in\ngeneral power plants shall be included in account No. 304, \" Power plant\nmachinery.\"\nNote B.\u2014Incidental cleaning, including the cost of cleaning snow\nfrom roofs, when done by power plant employees, shall not be included\nin this account. !ffi&-^lif^\n18858\u20144 50\nThis account shall further include the cost of repairing buildings of power substations, including storage-battery stations,\nused to transform power for the operation of trains and cars, and\nto 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- .\nture and fixtures; also the cost of maintaining the grounds\nappurtenant to such buildings.\nNote A\u2014The cost of repairing substation apparatus for transforming or storing power in power substations shall be included in\naccount No. 306, \"Power substation apparatus.\"\nNote B.\u2014Incidental cleaning, including the cost of cleaning snow\nfrom roofs, when done by substation employees, shall not be included\nin this account.\nThis account shall include the cost of repairing electric distribution systems, whether overhead, surface, or underground,\nfor conveying low-tension power for propelling trains and cars,\nand for power, heat, light, and general purposes.\nDETAILS OF POWER DISTRIBUTION SYSTEM.\nCompressed-air pipe lines. Span wires.\nCut-outs (not at power houses Steam pipe lines.\nand \"substations). Switchboards (not at power\nFeed wires. houses and substations).\nGuard \"wires. Third-rail.\nInsulators and connections. Third-rail braces.\nOverhead trolley wires Third-rail insulation and pro-\nRail \u2022bond plugs. tection.\nRail bonds. Third-rail supports.\nRail insulating devices.\nNote A.\u2014The cost of repairing and replacing track material, such\nas insulated rail splices, used in connection with electric distribution\nsystems, shall be charged to account No. 216. \" Other track material.\" N\nNote B.\u2014The cost of repairing that portion of distribution systems I\nlocated in shop buildings and station and office buildings shall be ifcsjj\neluded in the cost of repairing the buildings. The cost of repairing distribution systems in plants used exclusively for operating signals and\ninterlockers shall be included in account No. 249, \"Signals and inter-\nlockers.\"\nNote C.\u2014When the electric current generated or received is changed\nby means of (a) rotary converters, (&) motor generator sets, or (c)\nstatic transformers (substation apparatus), that portion of the line or\noutside conductor system carrying current other than the operating kind\nor voltage shall be classed as transmission system. When the electric\ncurrent is generated or received and used substantially unchanged in\nvoltage and kind, the line or outside conductor system, including any\nfeeders, trolley wires, booster circuits, and supplementary return, shall\nbe classed wholly as distribution system. Tie lines between generating\nstations and substations should follow the same rule as other lines. 51\nThis account shall also include the cost of repairing and\nreplacing electric line poles, cross arms, and insulating pins;\nbrackets and other pole fixtures; and braces and other supports\nfor holding poles in position; also the cost of repairing structures primarily for supporting the overhead electric construction.\nThis account shall also include the cost of repairing conduits\nrequired for underground electric wires and cables of electric\nrailway construction, including manhjoles, sewer connections,\nsewer traps, and all other material necessary for the maintenance of the conduit system.\nThis account shall include the cost of repairing power tubes\nor conduits for underground contacts of electric railways or for\nunderground cables traction railways.\nDETAILS OF UJOTERGROUND CONTACT CONSTRUCTION.\nConcrete work. Pulleys.\nDrain pipes. Sheaves.\nManhole covers. Slot rails.\niManhole frames. Yokes.\nNote.\u2014The cost of replacing track rails, other track material,\nelectric contact rails, and insulators shall be charged to the accounts\nprovided for such expenses and not to this account.\n265. MISCELLANEOUS STRUCTURES.\nThis account shall include the cost of repairing permanent\nstructures, not provided for elsewhere, including the cost of\nrepairing all furniture and fixtures to equip them for use. It\nshall also include the cost of maintenance of the grounds appur-\n- tenant to such structures.\nNote A.\u2014When separable the cost of maintaining structures which\nare rented to other companies or individuals, shall be charged to the\nincome account in which is included the rent received for use of the\nstructures.\nNote B.\u2014Incidental cleaning, including the cost of cleaning snow\nfrom roofs, when done by employees regularly working in miscellaneous\nbuildings, shall not be included in this account. N\n266. MISCELLANEOUS STRUCTURES\u2014DEPRECIATION.\n(Eliminated.)\n118858\u20144\u00a3 52\n267. PAYING.\nThis account shall include the cost of repairing paving about\ntracks in public highways and streets through which the carrier's\ntracks are laid.\nNote.\u2014The cost of repairing paying upon the carrier's lands, within\nthe grounds of buildings or other structures, shall be included in the\naccounts provided for the repairs of the structures, and the cost of repairing paving upon the carrier's right of way at crossings in account\nNo. 225, \"Crossings and signs.\"\n268. PAVING\u2014DEPRECIATION. (Eliminated.)\n269. ROADWAY MACHINES. ,\nThis account shall include the cost of repairing roadway\nmachines which are used for the repairs of roadway and structures.\nLIST OP ROADWAY MACHINES.\nBoilers, portable. Grading outfits.\nCars, hand. Hydraulic.\nCars, lever. Jacks, hydraulic\nCars, motor inspection. Dog loaders.\nCars, push. Pile drivers.\nCars (small), crane, for supply Plows, unloading.\nyards and general use. Rail unloaders.\nConcrete mixers. Rock crushers.\nDitching machines. Steam rollers.\nDredging machines. Timber trucks.\nEngines, portable. Velocipedes.\nNote A.\u2014The cost of repairing machines in the maintenance of\nequipment shops shall be included in account No. 302, \" Shop machinery,\"\nas provided for therein.\nNote B.\u2014The cost of repairing roadway machines, such as pile\ndrivers, log loaders, hoisting engines, and concrete mixers, when permanently mounted for movement on carrier's tracks, shall be included\nin account No. 326, \"Work equipment\u2014Repairs.\"\n270. ROADWAY MACHINES\u2014DEPRECIATION. (Eliminated.)\n271. SMALL TOOLS AND SUPPLIES.\nThis account shall include:\u2014 VvX^'i\nRoadway and TttACK Tools.\u2014The cost of roadway tools (except\nspecial tools provided for elsewhere), including the cost of repairing such tools. 53\nLIST OF ROADWAY AND TRACK TOOLS\nAdzes.\nAnvils..\nAugers.\nAxes.\nBallast forks.\nBars, claw.\n-Bars, crow.\nBars, lining.\nBars, pinch.\nBars, raising.\nBars, tamping.\nBraces and bits.\nBrooms.\n\"Brush hooks.\nCable stretchers.\nCables.\nCans, oil.\nCans, water.\nCant hooks.\nChains.\nChisels, track.\nChisels, wood.\nCurbing hooks.\nDippers.\nDrawing knives.\nDrill bits.\nDrills (portable).\nFlags, signal.\nFurnaces (portable).\nGrindstones.\nHammers, napping.\nHammers, paving.\nHammers, spiking.\nHandles for tools.\nHatchets.\nHoes.\nJack levers.\nJacks, ratchet.\nJacks, screw.\nJacks, track.\nKegs, water.\nDadders.\nLanterns and fixtures.\nLawn mowers.\nLevels.\nLines for ditching.\nNippers.\nOilstones.\nPadlocks.\nPails, water.\nPaint brushes.\nPicks, clay.\nPicks, tamping.\nPike poles.\nPost-hole diggers.\nPost-\u00bbhole tampers.\nPunches.\nRail benders.\nRail tongs. .\nRakes.\nRope.\nSaws, crosscut.\nSaws, hand.\n-Scrap boxes.\nScythes.\nShovels.\nSickles.\niSl edges.\nSpades.\nSpike mauls.\nSpike pullers.\nSpot boards.\nSquares.\nStraightening\nchines.\nTape lines.\nThermometers\nlaying rail.\nTongs.\nTool boxes.\nTorches.\nTrack gauges.\nTrack levels.\nWeed spuds.\nWheelbarrows.\nWhetstones.\nWood mallets.\nWrenches, monkey.\nWrenches, track.\nRoadway and Track Supplies.\u2014The cost of supplies consumed in connection with the operation of roadway machines\nwhile used in repairs of roadway and tracks; and cost of supplies used by trackwalkers, track watchmen, and roadway and\ntrack repair men.\nITEMS OF ROADWAY SUPPLIES.\nAlcohol for hydraulic jacks.\nFuel for heating tool and other section houses.\nFuel for portable forges used in roadway and track work.\nGasolene for motor cars.\nOatmeal and ice for drinking water used by roadway and track repair\nmen.\nOil and waste for hand cars, lever cars, motor inspection cars, and push\ncars.\nOil and wicks for lanterns used by trackwalkers, track watchmen, and\nroadway and track repair men.\nOil and wicks for lighting tool and other section houses.\nTorpedoes used by trackwalkers, track watchmen, and roadway and\ntrack repair men.\nWater for section houses. 54\n272. REMOVING SNOW, ICE AND SAND.\nThis account shall include the cost of keeping track and roadway clear of snow, ice, and sand.\nIt shall include cost of preventing accumulation, such as the\ncost of distributing, setting up, inspecting, taking down, and\nregathering portable snow and sand fences; and cost of tools\nfurnished for the purpose; also cost of storing fences.\nIt shall include cost of removing accumulations of snow, ice,\nand sand, cost of snow-plough and flanger service, and of work-\ntrain service; cost of applying and removing flangers from locomotives and cars, and of slatting pilots; cost of salt to keep\nswitches clear; and cost of meals and lodgings for men employed\nin removal service.\n5. ASSESSMENTS FOR PUBLIC IMPROVEMENTS.\nThis account shall include the carrier's proportion of the cost\nof repairing public improvements, such as sewers, curbs, gutters,\npavements and sidewalks, including costs of such repairs made\nunder Grovernment regulations by the carrier's own employees.\nNote.\u2014The cost of repairs, required by Government authority, to\npaving between rails and adjacent to tracks laid through public highways\nshall be included in account No. 267, \" Paving.\"\n274. INJURIES TO PERSONS.\nThis account shall include expenses on account of injuries to\npersons which occur directly in connection with the maintenance\nof way and structures, including injuries occurring in connection with the operation of work trains in such service, and\ninjuries caused by defective highways within the fight of way.\nIt shall also include expenses on account of injuries to\nemployees incurred while demolishing structures, the maintenance of which would be chargeable to Maintenance of Way and\nStructures; services of employees and others called in consultation with claim adjustments; pay and expenses of employees\nwhile engaged as witnesses at inquests and lawsuits; and a suitable proportion of donations made to hospitals. 55\nITEMS OF EXPENSE.\nArtificial limbs. Hospital attendance.\nCarriage fees. Medical and surgical services.\nClaim adjusters' and clerks' ser- Medical and surgical supplies.\nvices. Notarial fees.\nClaim adjusters' office expenses. Nursing.\nCompensation for injuries or Railway transportation.\ndeath. Undertakers' services.\nFinal judgments, including plain- Undertakers' supplies.\ntiffs' court costs. Witnesses' fees and expenses at\nFuneral expenses. inquests and lawsuits.\nNote A\u2014Expenses incident to personal injury suits, not otherwise\nprovided for, shall be included in account No. 454, \" Law expenses.\"\nNote B.\u2014Amounts donated by a carrier to hospitals shall be distributed, 25 per cent to account No. 274, \" Injuries to persons\" ; 25 per\ncent to account No. 332, \"Injuries to persons\"; and 50 per cent to\naccount No. 420, \"Injuries to persons.\"\nNote C.\u2014The pay, office rent, office expenses, and other expenses ot\n. claim adjusters, claim clerks and others in charge of or engaged in connection with claim cases, when not assignable to a distinct class of\nclaims, shall be apportioned equally among the several classes of claims\nover which they have jurisdiction or in connection with which they are\nengaged.\n275. INSURANCE.\nThis account shall include premiums, except reinsurance\npremiums, for insuring the carrier against loss through injuries\nto persons or damage to or destruction or loss of property,\nwhether caused by fire, accident, or other cause, when such loss\nto the carrier would be chargeable to Maintenance of Way and\nStructures; also premiums on fidelity bonds of employees whose\npay is chargeable to Maintenance of Way and Structures.\nNote.\u2014The premiums paid by the carrier to its insurance fund shall\nbe credited to an insurance reserve account, to which account shall be\ncharged the amount of all claims for injuries to persons and damages to\nthe property covered by its insurance. To such account shall also be\ncharged all reinsurance premiums paid to insurance companies, and to\nit shall be credited all amounts recovered from insurance companies in\nreimbursement for losses under such reinsurance.\n276. STATIONERY AND PRINTING.\nThis account shall include the cost of stationery and printing\nused in connection with maintenance of way and structures. 56\nSTATIONERY AND PRINTING ITEMS.\nAdding machines.\nArm rests.\nPunches (not con\nAddressographs and\nBinders.\nductors' or bag\nsupplies.\nBlank books.\ngagemen's) .\nBristol board.\nInkstands.\nRubber bands.\nCalculating machines.\nInvoice books.\nRubber stamps.\nCalendars.\nLegal cap paper.\nRulers.\nCarbon paper.\nLetter paper.\nRuling pens\nCardboard.\nManifold paper.\nScrapbooks.\nCards, blank and\nManifold pens.\nSealing wax.\nprinted.\nMimeographs.\nSeals.\nCirculars.\nMucilage.\nShears.\nComputing tables.\nMucilage brushes.\nShipping tags.\nCopy (impression)\nNeostyles.\nShorthand notebooks.\nbooks.\nNote paper.\nSponge cups.\nCopying brushes.\nNotices.\nSponges.\nCopying presses.\nNumbering stamps.\nStamps, impression..\nCrayons.\nOil paper. .\nStylographs.\nCross-section books.\nPaper.\nTablets, blank\" and\nCross-section paper.\nPaper baskets.\nprinted.\nCyclostyes.\nPaper clips.\nTape.\nDating stamps and\nPaper cutters.\nTelegraph blanks.\nribbons.\nPaper fasteners.\nTissue (impression)\nDictaphones.\nPaper files.\npaper.\nDictographs.\nPaper weights.\nTracing cloth.\nDrawing paper.\nPapyrographs.\nTracing paper.\nDuplicators.\nPencil sharpeners.\nTwine.\nElectric pens..\nPencils for writing\nTypewriters and rib\nEnvelopes.\nand drawing.\nbons.\nErasers, rubber and\nPenholders.\nWage tables.\nsteel.\nPenracks.\nWastebaskets.\nEyelet punches.\nPens for writing and\nWater colours.\nEyelets.\ndrawing.\nWater holders.\nFile boxes, paper.\nPhonographs and re\nWrapping paper.\nForms,. blank and\ncords.\nWringers for copying\nprinted.\nPins.\npresses.\nGlass pens.\nPostage.\nHectographs.\nProfile books and\nIndexes.\npaper.\nInk for writing and\nBlotters.\ndrawing.\nBlotting paper.\nNote.\u2014The cost oi\n\" dictionaries, periodicals\ntechnical books, etc.,\nshall be included in the\nappropriate superintends\nice accounts.\n277. OTHER EXPENSES.\nThis account shall include all expenses in connection with\nmaintenance of way and structures not provided for elsewhere.\nITEMS OF EXPENSE.\nPay and expenses of maintenance of way employees attending conferences with \\ ofiicers in connection with wage disputes.\nFees paid arbitrators in wage disputes with maintenance of way\nemployees.\nPayments to maintenance of way employees for time absent on account\nof sickness, when not compensation for personal injuries.\nGratuities paid to persons for discovering defective rails, etc. 278. MAINTAINING JOINT TRACKS, YARDS, AND OTHER\nFACILITIES\u2014DR.\nThis account shall include the carrier's proportion of the costs\nincurred by others in maintaining joint tracks, yards, terminals,\nand other facilities.\nNote.\u2014The purpose of this account is to show the amounts accruing\nagainst the carrier for its proportion of the cost of maintaining tracks,\nyards, and other roadway and structure facilities maintained by others\nand in the joint use of which the carrier participates. (See special\ninstructions, section 9.)\n279. MAINTAINING JOINT TRACKS, YARDS, AND OTHER\nFACILITIES\u2014CR.\nThis account shall include amounts chargeable to others as\ntheir proportions of the .cost incurred by the carrier in maintaining joint tracks, yards, terminals, and other facilities.\nNote.\u2014The purpose of this account is to show the amounts accruing\nin favour of the carrier and against others for their proportions of the\ncost of maintaining tracks, yards, and other roadway and structure\nfacilities maintained by the carrier and in the joint use of which others\nparticipate.\nn. MAINTENANCE OF EaTJIPICENT.\nThe primary accounts included in this general account are\ndesigned 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\nfixed improvements which are classified as shop and power plant\nmachinery, and power substation apparatus. The repair accounts\nshall include foreign roads' freight charges for transporting the\ncarrier's equipment to shops for repairs and for transporting\nsuch equipment to the carrier's line after repairs have been made.\nNo charge shall be made to these accounts for transporting\nequipment in the carrier's transportation service trains to shops\nfor repairs or from shops after repairs have been made.\nThe accounts for maintenance of equipment shall be kept in\nsuch manner as to show separately, by primary accounts, the\nexpenses directly assignable to sleeping car operations, water-\nline operations, dining and buffet service, producing power sold,\nand other miscellaneous operations. 301. SUPERINTENDENCE.\nThis account shall include:\u2014\nPay of Officers.-\u2014The pay of officers directly in charge of or\nengaged in the maintenance of equipment.\nLIST OF OFFICERS.\nVice-president.\nAssistant vice-president.\nGeneral superintendent of motive\npower.\nAssistant general superintendent\nof motive power.\nMechanical superintendent.\nSuperintendent of motive power.\nAssistant superintendent of motive\npower.\nMechaniical engineer.\nAssistant mechanical engineer.\nChief chemist.\nGeneral equipment inspector.\nEngineer of tests.\nSupervisor of car department.\nElectrical engineer.\nAssistant electrical engineer.\nChemist and assistant chemist.\nMaster car builder.\nMaster mechanic.\nGeneral foreman.\nChief car inspector.\nInspector of passenger\u00bbtrain cars.'\nGeneral car inspector.\nTravelling boiler inspector.\nPay of Clerks and Attendants.\u2014The pay of clerks and other\nemployees in the offices and on business cars of officers whose\npay is chargeable to this account.\nLIST, OF EMPLOYEES.\nChief motive power clerks. Shop clerks. \u25a0\nChief clerks. Messengers.\nDraftsmen. Cooks.\nStenographers. Porters.\nMotive power clerks.\nOffice and Other Expenses.\u2014Office expenses and other\nexpenses of officers and employees whose pay is chargeable to this\naccount, and amounts paid to detective agencies and others for\ninvestigations in connection with repairs of equipment.\nITEMS OF EXPENSE AND SUPPLIES.\nAtlases and maps.\nBarometers.\n'Books for office use.\nBusiness car service.\nDrafting instruments.\nDrafting supplies\nEngineering supplies.\nFees and dues in technical associations.\nFurniture repairs and renewals.\nHeating.\nLighting.\nOfficial train service.\nPeriodicals and newspapers.\nPower.\nProvisions for business cars.\nRent of offices.\nRepair of rented offices.\nTelegraph service.\nTelephone service.\nTravelling expenses.\nWater and ice. 59\nNote A.\u2014When employees designated above are engaged on construction or other work not chargeable to Maintenance of Equipment,\ntheir pay and expenses while thus employed shall be charged to accounts\ncovering the specific work on which engaged.\nNote B.\u2014When officers designated above have supervision over\nmore than one department, their salaries, the pay of their clerks and\nattendants, and their office and other expenses shall be apportioned\nequally among the departments over which they have jurisdiction.\nNote C.\u2014The cost of stationery purchased for maintenance of equipment offices is chargeable to account No. 334, \" Stationery and printing.\"\nNote D.\u2014The pay of general foremen in small shops, who exercise\ndirect supervision over all departments, unassisted by departmental foremen, shall be apportioned through clearing account \" shop expenses.\"\n302. SHOP MACHINERY.\nThis account shall include the cost of repairing machinery\nand other apparatus, including special foundations, in shops and\nenginehouses.\nLIST OF SHOP MACHINERY.\nMetal chimneys.\nAir compressors.\nAsh conveyors.\nBelting.\nBlowers.\nBoilers for furnishing power.\nBoring machines.\nCars, small motor.\nCars, push.\nCranes.\nDrill presses.\nDrilling machines.\n\"\" Drop tables.\nForges.\nFraming machines. ,rf,;.fcf>T\nFurnaces.\n\u2022Grinding and polishinjg machines,\nHoists.\nHydraulic jacks.\nLathes.\nLifting magnets.\nMilling machines.\n' Motors.\nPipe cutting and threading machines.\nPlaners.\nPneumatic hammers.\nPower machinery, Where no distinct power plant is provided.\nPunches.\nRiveters.\nSaws.\nShafting.\nShapers.\nBlotters.\nStationary engines.\nSteam hammers.\nVises.\nWelding machines.\nWoodworking machines.\nNote A.\u2014The cost of repairing power plant machinery for shop\npower when located in distinct buildings shall be included in account No.\n304, \"Power plant machinery.\"\n.Note B.\u2014The cost of repairing boilers used exclusively for heating\nshall be included in the appropriate repair accounts for buildings.\nNote C.\u2014The cost of small tools which are soon worn out, when\nused by mechanics on miscellaneous work, shall be included in clearing\naccount \" Shop expenses,\" and when used on repairs of equipment shall\nbe included in the appropriate accounts for repairs of equipment.\nNote D.\u2014The cost of repairing machinery and tools in shops used\nexclusively for maintenance of way and structures shall be included in\naccount No. 229, \"Roadway buildings.\" 60\n303. SHOP MACHINERY\u2014DEPRECIATION. (Eliminated.)\n304. POWER PLANT MACHINERY.\nThis account shall include the cost of repairing machinery\nand other apparatus, including special foundations, for generating power in power plants used for the operation of trains and\ncars and to furnish power, heat, and light for general purposes.\nIt shall also include the cost of repairing machinery and other\napparatus for transforming and storing power, when such apparatus is contained in a power plant.\nDETAILS OF POWER PLANT MACHINERY.\nAmmeters.\nBatteries.\nBelting.\n'Boiler-room appliances and tools.\nBoilers and fittings. .\nBoosters.\nCables.\nCircuit breakers.\nClutches.\nConductors.\nCranes.\nDraft machinery.\nDynamos.\nEconomizers.\nElectricrpower distribution systems, interior.\nEngine-room appliances and tools.\nFeed-water heaters.\nFurnaces.\nGenerators.\nGlobes.\n\u2022Hangers.\nHeating apparatus.\nHoists.\nInsulators.\nLamps.\nLighting apparatus.\nLubricating devices.\nMechanical stokers.\nPiping.\nPoles.\nPumps.\nPurifiers.\nRheostats.\nSewer connections.\nShafting.\nStationary engines.\nSteam distribution\nsystems*\nSteam fittings.\nSwitchboards.\nTanks.\nTransformers.\nTurbines.\nVoltmeters.\nWater meters.\nWater wheels.\nWires from generators or transformers to switchboards.\nNote A\u2014The cost of repairing power apparatus in shops where no\ndistinct plant is provided shall be included in account No. 302, \"Shop\nmachinery.\"\nNote B.\u2014The cost of repairing power apparatus in stations and\noffices used solely for station and office purposes, where no distinct plant\nis provided, shall be included in account No. 227, \" Station and office\nbuildings.\" .\nNote C.\u2014The cost of repairing power apparatus in plants used\nsolely for operating signals and interlockers shall be included in account\nNo. 249, \"Signals and interlockers.\"\n305. POWER PLANT MACHINERY-\n(Eliminated.)\n-DEPRECIATION.\n306. POWER SUBSTATION APPARATUS.\nThis account shall include the cost of repairing machinery\nand other apparatus, including special foundations, for trans- 61\nforming or storing power in power substations used for the\noperation of trains and cars and for power, heat, and light for\ngeneral purposes.\nDETAILS OF POWER SUBSTATION APPARATUS.\nRotary converters. Switchboards..\nStorage batteries. Transformers.\nNote.\u2014When machinery and other apparatus for transforming and\nstoring power are located in a power plant the cost of repairs shall be\nincluded in account No. 304, \"Power plant machinery.\"\n307. POWER SUBSTATION APPARATUS\u2014DEPRECIATION.\n(Eliminated.)\n308. STEAM LOCOMOTIVES\u2014REPAIRS.\nThis account shall include the cost of repairing transportation service steam or electric locomotives and tenders, including\nall appurtenances, and the cost of small hand tools used in repair\nwork.\nThis account shall also include the cost of work-train service\nfor the transportation of locomotives without steam to shops\nfor repairs, including the pay and expenses of caretakers, and\nthe pay and expenses of caretakers of locomotives without steam\nwhich are hauled in transportation service trains to shops for\nrepairs; also notarial fees in connection with reports on conditions of locomotives.\nLIST OF APPURTENANCES TO LOCOMOTIVES.\n.Air-brake equipment and 'hose. Head lamps.\nArm rests. Packing (except for lubricating).\nAwnings. Pneumatic sanding equipment\nBrake fixtures. Seat boxes.\nCab cushions. .Speed recorders.\nCab lamps. Steam-gauge lamps.\nClocks. Steam-heat equipment and hose.\nCoal boards. Storm doors.\nFire extinguishing apparatus. Tool boxes.\nGongs. Train-signal equipment and hose.\nNote A\u2014The cost of inspecting smokestacks and ash pans of locomotives in service shall be included in the appropriate enginehouse\nexpense accounts.\nNote . B.\u2014The cost of repairing steam locomotives and tenders of\nforeign lines, way billed as freight, and damaged in transit shall be\ncharged to account No. 418, \" Loss and damage\u2014Freight\" ; and the\ncost of repairing steam locomotives and tenders of foreign lines having 62\ntrackage rights over the carrier's line, damaged by collision, wreck, or\nother cause, for which the carrier is liable, shall be charged to account\nNo. 416, \"Damage to property.\"\nNote C.\u2014The cost of running locomotives under steam to shops for\nrepairs in connection with transportation service shall be included in\nthe cost of the service in connection with which the movement occurs.\nNote D.\u2014The cost of repairing steam locomotives used solely in work\nservice in connection with operations shall be included in account No.\n326, \"Work equipment\u2014Repairs.\" The cost of repairing locomotives on\naccount of construction work shall be included in the cost of the work.\n(See general instructions for the classification of investment in road\nand equipment, section 4c.)\n308 (a). STEAM LOCOMOTIVES\u2014RENEWALS.\nThis account includes the original cost (estimated, if not\nknown), record, value, or purchase price of all steam locomotives\ncondemned, destroyed, or sold, less:\n(a) Amount previously charged for depreciation up to date\nof retirement;\n(b) Scrap value of salvage or the amount received from sale\nof steam locomotives retired.\nNote A.\u2014Steam locomotives permanently retired from service but\nheld, pending disposition, should be written out of service through this\naccount, and carried in an appropriate material account at a nominal\nvaluation, or actual scrap value, if determinable.\nNote B.\u2014The term \" record value\" should not be interpreted to\nmean the value of equipment as it stands in the capital account, unless\nthat account represents the original value of the equipment on hand.\n309. STEAM LOCOMOTIVES\u2014DEPRECIATION. (Eliminated.)\n310. STEAM LOCOMOTIVES\u2014RETIREMENTS. (Eliminated.)\n311. OTHER LOCOMOTIVES\u2014REPAIRS. (Eliminated.)\n312. OTHER LOCOMOTIVES\u2014DEPRECIATION. (Eliminated.)\n313. OTHER LOCOMOTIVES\u2014RETIREMENTS. (Eliminated,)\nAccounts 310, 311 and 313, are as far as may be practicable,\nincluded with account 308. All items not so chargeable should\nbe placed under account 335. \"\n63\n314. FREIGHT-TRAIN CARS\u2014REPAIRS.\nThis account shall include the cost of repairing freight-train\ncars and appurtenances, and cost of repairs of the freight car\nfeature of motor cars engaged in transportation service; also\ncost of small hand tools used in repairs. This account shall also\ninclude the net loss sustained on account of the destruction of\nforeign freight cars in the carrier's transportation service and\namounts paid to others for repairs of freight cars for which the\ncarrier is liable.\nLIST OF FREIGHT-TRAIN CARS.\nBallast (commercial)\nGondola.\nProduce.\nBeer.\nGondola (hopper).\nRack.\nBox.\nGondola (long).\nRefrigerator.\nCabin.\n\u2022 Gun truck.\nStock.\nCaboose.\nHay.\nTank (in comanercial\nCharcoal.\nLime.\nservice).\nCoal.\nLogging.\nWater (in commer\nCoke.\nOil tank.\ncial service).\nDump ( commercial).\nOre.\nWork (in commer\nFlat.\nPlatform.\ncial service).\nFruit.\nPoling.\nFurniture.\nPoultry.\nLIST OF APPURTENANCES TO FREIGHT\n-TRAIN CARS.\nAir-brake equipment,\nHeating equipment.\nTrain-signal equip\nincluding hose.\nIce boxes.\nment, including\nCooking equipment\nLamps and fixtures.\nhose.\nand utensils.\niSeats.\nWater tanks.\nCushions.\nSpeed recorders.\nNote A\u2014-The cost of candles, wicks, lamp chimneys, globes, and\nshades for oil or other lamps in freight-train cars shall be charged to\naccount No. 402, \" Train supplies and expenses.\"\nNote B.\u2014The cost of repairing freight-train cars of foreign lines\nwaybilled as freight and damaged in transit shall be charged to account\nNo. 418, \" Loss and damage\u2014Freight\"; and the cost of repairing\nfreight-train cars of foreign lines having trackage rights over the\ncarrier's line, when damaged by collision, wreck, or other cause, for\nwhich the carrier is liable, shall be charged to account No. 416, \"Damage\nto property.\"\n314 (a). EREIGHT-TRAIN CARS\u2014RENEWALS.\nThis account includes the original cost (estimated, if not\nknown), record value, or purchase price of all freight-train cars\ncondemned, destroyed, or sold, less: 64\n(a) Amount previously charged for depreciation up to date\nof retirement;\n(b) Scrap value of salvage or the amount received from sale\nof freight-train cars retired.\nNote A.\u2014Freight-train cars or parts thereof (such as trucks) permanently retired from service, but held, pending disposition, should\nbe written out of service through this account and carried in an appro- \u2022\npriate material account at a nominal valuation or at actual scrap value,\nif determinable.\n. Note B.\u2014The term \"record value\" should not be interpreted to\nmean the value of equipment as it stands in the capital account, unless\nthat account represents the original value of the equipment on hand.\n315. FREIGHT-TRAIN CARS\u2014DEPRECIATION. (Eliminated.)\n316. FREIGHT-TRAIN CARS\u2014RETIREMENTS. (Eliminated.)\n317. PASSENGER-TRAIN CARS\u2014REPAIRS.\nThis account shall include the cost of repairing passenger-\ntrain cars and appurtenances and passenger car features of motor\ncars used in transportation service; small hand tools used in\nrepairs; the net loss sustained on account of the destruction of\nforeign passenger-train cars. in the carrier's transportation service, and amounts paid others for repairs of passenger-train cars\nfor which the carrier is liable.^\nLIST OF PASSENGER-TRAIN CARS.\nBaggage.\nCombination passen\nParlor-baggage.\nBaggage-express.\nger and baggage.\nPassenger,\nBaggage-mail.\nDining.\nPassenger-baggage.\nBaggage-m ail- ex\nExpress.\nPassenger - baggage-\npress.\nImmigrant.\nmail.\nBuffet.\nLibrary.\nPostal.\nCafe.\nMail.\nRefrigerator-express.\nChair.\nMilk.\nSleeping.\nClub.\nObservation.\nSmoking.\nColonist.\nParlor.\nTourist.\nLIST OF APPURTENANCES TO PASSENGER-\nTRAIN' CARS.\nAir-brake equipment\nIce boxes.\nTable glassware.\n\u25a0 including hose.\nIce tanks.\nTable linen.\nBedding.\nKitchen equipment\nTable silver.\nChairs.\nand utensils.\nToilet equipment, 'i\nCoat hooks.\nLighting equipment.\nTrain-signal equip-\nCurtain sand fixtures.\nMail catchers.\nin e n t, including\nCushions.\nParcel racks.\nhose.\nElectric bells.\nRanges and boilers.\nWater tanks.\nFloor coverings.\nSeats.\nHeating equipment\nSpeed recorders.\nment and steam-\nSteam heat hose.\nheat hose.\nTable china. 65\nNote.\u2014The cost of candles, wicks, and lamp chimneys, and of\nglobes and shades for electric and other lights in passenger-train cars\nshall be charged to account No. 402, \"Train supplies and expenses.\"\nNote B.\u2014The cost of repairing passenger-train . cars of foreign\nlines, which are way billed as freight and have been damaged in transit,\nshall be charged to account No. 418, \"Loss and damage\u2014Freight,\" and\nthe cost of repairing passenger-train cars of foreign lines having trackage rights over the carrier's line, when damaged by collision, wreck, or\nOtherwise, for which the carrier is liable, shall be charged to account\nNo. 416, \"Damage to property.\"\n317 (a) PASSENGER-TRAIN OARS\u2014RENEWALS.\nThis account includes the original cost (estimated, if not\nknown), record value, or purchase price of all passenger-train\ncars condemned, destroyed or sold, less:\n(a) Amount previously charged for depreciation up to date\nof retirement;\n(b) Scrap value of salvage or the amount received from sale\nof passenger-train cars retired.\nNote A\u2014Passenger-train cars permanently retired from service,\nbut held pending disposition, should be written out of service through\nthis account, and carried in an appropriate material account at a nominal valuatiqn or at actual scrap value, if determinable.\nNote B.\u2014The term \" record value \" should not be interpreted to\nmean the value of equipment as it stands in the capital account, unless\nthat account represents the original value of the equipment on hand.\n318. PASSENGER-TRAIN CARS\u2014DEPRECIATION. (Eliminat\ned.)\n319. PASSENGER-TRAIN CARS\u2014RETIREMENTS. (Eliminat\ned.)\n320. MOTOR EQUIPMENT OF GARS\u2014REPAIRS.\nThis account shall include the cost of repairing motor equipment affixed to cars; also cost of small hand tools used in\nrepairs. The cars to which this account has reference are distinct from independent locomotives used for the propulsion of\ntrains\nITEMS OF MOTOR EQUIPMENT.\nBatteries, storage. Generators. Switches.\nCircuit breakers. Lighting arresters. Third-rail contact.\nControllers. Motors. Trolley poles.\nEngines, internal- Overload switches. Trolleys,\ncombustion. Rheostats.\n18858\u20145 320 (a) MOTOR EQUIPMENT\u2014RENEWALS.\nThis account includes the original cost (estimated, if not\nknown), record value, or purchase price of all electric locomotives\ncondemned, destroyed, or sold, less:\n(a) Amount previously charged for depreciation up to date\nof retirement;\n(o) Scrap value of salvage or the amount received from sale\nof electric locomotives retired.\nNote A\u2014Electric locomotives permanently retired from service,\nbut held, pending disposition, should be written out of service through\nthis account, and carried in an appropriate material account at a nominal-valuation, or at actual scrap value, if determinable\n. Note B.\u2014The term \"record value\" should not be interpreted to\nmean the value of equipment as it stands in the capital account, unless\nthat account represents the original value of the equipment on hand.\n321. MOTOR EQUIPMENT OF CARS\u2014DEPRECIATION.\n(Eliminated.)\n322. MOTOR EQUIPMENT\n(Eliminated.)\nOF CARS\u2014RETIREMENTS.\n323. FLOATING EQUIPMENT\u2014REPAIRS.\nThis account shall include the cost of repairing floating equipment (other than work equipment), including appurtenances,\nand cost of small hand tools used in repairs.\nThe pay and expenses of captains and engineers and of boat\nemployees, while engaged on maintenance of floating equipment,\nshall be included in this account.\nLIST OF FLOATING EQUIPMENT.\nBarges.\nLighters.\nSteamboats.'\nCanal boats.\nPower launches.\nSteamships.\nCar and other floats.\nPower lighters.\nTransfer boats.\n'Ferryboats.\nScows.\nTugboats.\nLIST OF APPURTENANCES, TOOL EQUIPMENT,\nAND FURNITURE.\nAnchors.\nFlue cleaners.\nRailings.\nAxes.\nFurniture.\nRakes.\nBarometers.\nGangplanks.\nRagging.\nBeds and bedding.\nHatchets.\nSafes.\nBinnacle lamps.\nHeating equipment.\nSails. .\nBlocks and tackle.\nHoisting equipment.\nScales.\nBoilers and founda\nHooks.\nSeats, chairs,\ntions.\ncushions. 67\nJST OF APPURTENANCES TOOLS, EQUIPMENT, AND FURNITURE. Continued.\nCables.\nCapstan bars.\nCarpets.\nCharts. \u2022\nChina, crockery, and\nglassware.\nChronometers.\nClocks.\nCounters.\nDesks.\nEngines and foundations.\nFire buckets.\nFire extinguishers.\nFloor coverings.\nKeys.\nKitchen equipment.\nLife preservers.\nLighting equipment.\nLinen.\nLines.\nLogs.\nMachinery and foundations.\nMasts.\nOffice furniture.\nOil cans.\nPianos and other\nmusical instru\nments.\nPumps.\nRacks.\nShovels\nSlice bars and pokers.\nSpyglasses.\nSteam distribution,\nsystems.\nSteering equipment.\nTelescopes.\nTicket cases.\nTool boxes.\nTools, miscellaneous.\nTracks on car floats.\nVentilating equipment.\nWrenches.\nNote.\u2014The cost of repairs resulting from casualties shall be\ncharged to the casualty accounts when covered by insurance and to\ninsurance reserves to the extent of the accruals therein when such\nreserves have been provided for the damage to property. Any part ot\nsuch cost not recoverable from underwriters or chargeable to insurance\nreserves shall be charged to the repair account.\n323 (a) FLOATING EQUIPMENT\u2014RENEWALS.\nThis account includes the original cost (estimated, if not\nknown), record value, or purchase price of all floating equipment\ncondemned, destroyed, or sold, less:\n(a) Amount previously charged for depreciation up to date\nof retirement;\n(b) Scrap value of salvage or the amount received from sale\nof floating equipment retired.\nNote A\u2014Floating equipment permanently retired from service, but\nheld, pending disposition, should be written out of service through this\naccount, and carried in an appropriate material account at a nominal\nvaluation or at actual scrap value, if determinable.\nNote B.\u2014The term \" record value\" should not be interpreted to\nmean the value of equipment as it stands in the capital account, unless\nthat account represents the original value of the equipment on hand.\n324. FLOATING EQUIPMENT\u2014DEPRECIATION. (Eliminated.)\n825 FLOATING EQUIPMENT\u2014RETIREMENTS. (Eliminate\ned.)\n18858\u20145i \u2022 , 68\n326. WORK EQUIPMENT\u2014REPAIRS.\nThis account shall include the cost of repairijfe rail and float-1\ning work equipment, including appurtenances, and cost of small\nhand tools used in repairs.\nThe cost of fitting up commercial cars for work service in connection with maintenance and operation; the cost of refitting\nthem for commercial service; the cost of repairs to locomotives\nwhile in service for repairs of road and equipment; and the cost\nof repairs to foreign cars damaged while in such service shall be\nincluded in this account; also amounts paid in settlement for\nsuch cars destroyed in such service.\nLIST OF WORK EQUIPMENT RAIL.\nAir-brake instruction\ncars.\nBallast cars.\nBallast unloader cars.\nBoarding cars.\nBridge cars.\nBusiness cars.\nCamp cars.\nCinder cars.\nConcrete mixers\n(mounted).\nDerrick cars.\nDirt spread\n(\u2022mounted).\nDitching cars.\nDump cars.\nDynamometer cars.\nGas-tank cars.\nlers\nGrading cars.\nGravel cars.\nIndicator cars.\nLocomotive tanks\nused as water cars.\nLocomotives.\nOfficer's cars.\nOutfit cars.\nPay cars.\nPlainters' cars.\nPile drivers (mounted).\nRail saws (mounted).\nSalt cars.\nStanding cars.\nScale test cars.\nScraper cars.\nSnow dozers.\nSnow drags.\nSnow plows (not I\nattached to but-\nmoved by locomotives).\nSprinkling cars.\nSteam shovels.\nSteam wrecking derricks. .\nSupply cars.\nSweeper cars.\nTool and block cars.\nTool cars.\nWater cars.\nWeed burners,\n(mounted).\nWrecking cars.\nAPPURTENANCES TO WORK EQUIPMENT RAIL.\nAir-brake equip-\nment.\nBeds and bedding.\nBlocking.\nBlocks and tackle.\nBoilers on cars.\nBunks, seats, and\nchairs.\nChains.\nChina, crockery, -and\nCushions.\nEngines oh cars.\nFuel cleaners.\nHatchets.\nHeating equipment.\nHooks.\nJacks.\nKitchen utensils.\nLighting equipment.\nLinen.\nLines.\nMachinery on cars.\nOil cans.\nRanges.\nShovels. ;\nSlice bars and pokers..\nTool boxes.\nTools, miscellaneous.\nTrain-signal equipment.\nWrecking trucks.\nWrenches.\nLIST OF WORK EQUIPMENT\u2014FLOATING.\nDredges. Pile drivers. 1\n69\nAPPURTENANCES TO WORK EQUIPMENT FLOATING. Continued.\nAnchors.\nAxes.\nBarometers.\nBeds and bedding.\nBlocks and tackle.\nBoilers and foundations,\nCables.\nChina, crockery, and\nglassware.\nCompasses.\nCushions.\nDesks.\nEngines and foundations.\nFire extinguishers.\nFire buckets.\nFloor coverings.\nFlue cleaners.\nGangplanks.\nHatchets.\nHeating equipment.\nHoisting equipment.\nHooks.\nKeys.\nLife preservers.\nLighting equipment.\nLinen.\nLines.\nMachinery and\nfoundations.\nMasts.\nPumps.\nOil cans.\nRakes.\nRigging.\nSails.\nSeats and chairs.\nShovels.\nSlice bars and pokers.\nSteam distribution\nsystems.\nSteering equipment.\nTool boxes.\nTools, miscellaneous.\nWrenches.\nNote.\u2014The cost of repairs to work equipment on account of construction work shall be included in the cost of the construction work on\nwhich it is used.\n326 (a) WORK EQUIPMENT\u2014RENEWALS.\nThis account includes the original cost (estimated, if not\nknown), record value, or purchase price of all work equipment\ncondemned, destroyed, or sold, less:\n(a) Amount previously charged for depreciation up to date\nof retirement;\n(b) Scrap value of salvage or the amount received from sale\nof work equipment retired.\nNote A\u2014Work equipment permanently retired from service, but\nheld, pending disposition, should be written out of service through this\naccount, and carried in an appropriate material account at a nominal\nvaluation or at actual scrap value, if determinable.\nNote B.\u2014The term \" record value\" should not be interpreted to\nmean the value of equipment as it stands in the capital account, unless\nthat account represents the original value of the equipment on hand.\n227. WORK EQUIPMENT\u2014DEPRECIATION. (Eliminated.)\n328. WORK EQUIPMENT\u2014RETIREMENTS. (Eliminated.)\n229. MISCELLANEOUS EQUIPMENT\u2014REPAIRS.\nThis account shall include the cost of repairing miscellaneous\nequipment, such as wagons, automobiles, and other highway\nvehicles, and harness. 70\n329 (a). MISCELLANEOUS EQUIPMENT\u2014RENEWALS.\nThis account includes the orignal cost (estimated, if not\nknown), record value, or purchase price of all miscellaneous\nequipment condemned, destroyed, or sold, less:\n(a) Amount previously charged for depreciation up to date\nof retirement;\n(b) Scrap value of salvage or the amount received from sale\nof miscellaneous equipment retired.\nNote A\u2014Miscellaneous equipment permanently retired from service\nbut held, pending disposition, should be written out of service through\nthis account, and carried in an appropriate material account at a nominal valuation, or at actual scrap value, if determinable.\nNote B.\u2014The term \" record Value\" should not be interpreted to\nmean the value of equipment as it stands in the capital account, unless\nthat account represents the original value of the equipment on hand.\n330. MISCELLANEOUS EQUIPMENT-\n(Eliminated.)\n-DEPRECIATION.\n331. MISCELLANEOUS EQUIPMENT\u2014RETIREMENTS.\n(Eliminated.)\n332. INJURIES TO PERSONS.\nThis account shall include expenses on account of injuries to\npersons which occur directly in connection with repairs of equipment.\nServices of employees and others called in consultation in relation to claim ^adjustments, pay and expenses of employees while\nengaged as witnesses at inquests and lawsuits, and a suitable\nproportion of donations made to. hospitals shall be included in\nthis account.\nITEMS OF EXPENSE.\nArtificial limbs.\nCarriage fees.\nClaim adjusters' and clerks' services.\nClaim adjusters' office expenses.\nCompensation for injuries or death.\nFinal judgments, including plaintiffs' court costs.\nFuneral expenses.\nHospital attendance.\nNote A.\u2014Expenses incident to personal injury suits, not otherwise j\nprovided for, shall be included in account No. 454, \"Law expenses.\"\nMedical and surgical services.\nMedical and surgical supplies.\nNotarial fees.\nNursing.\nUndertakers' services.\nRailway transportation.\nUndertakers' supplies. . *\u00a3. -*-.?\nWitnesses' fees and expenses\ninquests and lawsuits. Note B.\u2014Amounts donated by a carrier to hospitals shall be distributed, 25 per cent to account No. 274, \" Injuries to persons\" ; 25 per\ncent to account No. 332, \"Injuries to persons\"; and 50 per cent to\naccount No. 420, \" Injuries to persons.\"\nNote C.\u2014The pay, office rent, and office and other expenses of\nclaim adjusters, claim clerks, and others in charge of or engaged in connection with claim cases, when not assignable to a distinct class of\nclaims, shall be apportioned equally among the several classes of claims\nover which they have jurisdiction or in connection with which they are\nengaged.\n333. INSURANCE.\nThis account shall include premiums, except reinsurance premiums, for insuring the carrier against loss, through injuries to\npersons or damage to or destruction or loss of property, whether\ncaused by fire, accident, or other cause, when such loss to the\ncarrier would be chargeable to Maintenance of Equipment; also\npremiums on fidelity bonds of employees whose pay is chargeable\nto Maintenance of Equipment.\nNote.\u2014The premiums paid by the carrier to its insurance fund\nshall be credited to an insurance reserve account, to which account shall\nbe charged the amount of all claims for injuries to persons and damages\nto the property covered by its insurance. . To such account shall also be\ncharged all reinsurance premiums paid to insurance companies, and to\nit shall be credited all amounts recovered from insurance companies for\ndamage to the property reinsured by them.\n334. STATIONERY AND PRINTING.\nThis account shall include the cost of stationery and printing\nused in connection with maintenance of equipment.\nSTATIONERY AND PRINTING ITEMS.\nAdding machines.\nAddressographs and\nsupplies.\nArm rests.\nBinders.\nBlan< books.\nBlotters.\nBlotting paper.\nBristol board.\nCalculating machines\nCalendars.\nCarbon paper.\nCardboard.\nCards, blank and\nprinted.\nCirculars.\nGlass pens.\nHectographs.\nIndexes.\nInk for writing and\ndrawing.\nInkstands.\nInvoice books.\nLegal cap paper.\nLetter paper.\nManifold paper.\nManifold pens.\nMimeographs.\n'Mucilage\nMucilage brushes.\nNeostyles.\nNote paper.\ncon-\nbag-\nPins.\nPostage.\nPunches (not\nductors' or\ngagemen's).\nRubber bands.\nRubber stamps.\nRulers.\nRuling pens.\nScrapbooks.\nSealing wax.\n' Seals.\nShears.\nShipping tags.\nShorthand notebooks.\nSponge cups. 72\nstationery and printing items.\u2014Continued.\nComputing tables.\nCopy (impression)\nbooks.\nCopying brushes.\nCopying presses.\nCrayons.\nCyclostyles.\nDating stamps and\nribbons.\nDictaphones.\nDictographs.\nDrawing paper.\nDuplicators.\nElectric pens.\nEnvelopes.\nErasers, rubber and\nsteel.\nEyelet punches.\nEyelets. \u00a7|jfl\u00a33f*\nFile boxes, paper.\nForms, blank and\nprinted.\nNotices.\nNumbering stamps.\nOil paper.\nPaper.\nPaper baskets.\nPaper dips.\nPaper cutters.\nPaper fasteners.\nPaper files.\nPaper weights.\nPapyrograpbs.\nParchment paper.\nPencil sharpeners.\n\u2022 Pencils for writing\nand drawing.\nPenholders. .\nPenracks.\nPens for writing and\ndrawing.\nPhonographs and\nrecords.\nSponges.\nStamps, impression.\nStylographs.\nTablets, blank and\nprinted.\nTape.\nTelegraph blanks.\nTissue (impression)\npaper.\nTracing cloth.\nTracing paper.\nTwine.\nTypewriters and ribbons.\nWage tables.\nWater colours.\nWater holders.\nWrapping paper.\nWringers for copying\nNote.\u2014The cost of dictionaries, periodicals, technical books, etc.,\nshall be included in the appropriate superintendence accounts.\n335. OTHER EXPENSES.\nThis account shall include expenses in connection with the\nmaintenance of equipment not properly chargeable to other\naccounts for maintenance of equipment or to clearing accounts\nsuch as \" Material store expenses\" and \" Shop expenses.\"\nITEMS OF EXPENSE.\nPay and expenses of mechanical department employees attending conferences with officers in connection with mechanical department wage\ndisputes.\nFees paid arbitrators in connection with mechanical department wage\ndisputes.\nPayments to mechanical department employees for time absent on account\nof sickness when not in compensation for personal injuries.\n336. MAINTAINING\n\u2014DR.\nJOINT EQUIPMENT AT TERMINALS\nThis account shall include the carrier's proportion of expenses\nincurred by others in maintaining equipment used for the operation of joint terminals, including the carrier's proportion of\nexpenses of repairing equipment made necessary by accidents in 11\nterminals, when such expenses are participated in by more than\none party using the joint terminals.\nNote.\u2014The purpose of this account is to show the amount accruing\nagainst the carrier for its proportion of the expense of maintaining\nequipment at terminals which is maintained by others and in the joint\nuse of which the carrier participates.\n337. MAINTAINING JOINT EQUIPMENT AT TERMINALS\n\u2014CR.\nThis account shall include amounts chargeable to others as\ntheir proportions of expense incurred by the carrier in maintaining equipment used for the operation of joint terminals, and\nfor expenses of repairing equipment made necessary by accidents\nin terminals, when such expenses are participated in by more\nthan one party using the joint terminals.\nNote.\u2014The purpose of this account is to show the amount accruing\nin favour of the carrier and against others for their proportions of the\nexpense of maintaining equipment at terminals which is maintained by\nthe carrier and in the joint use of which others participate.\nm. TRaAFFIC.\nThe primary accounts included in this general account are\ndesigned to show the expenses incurred for advertising, soliciting, and securing traffic for the carrier's lines and for preparing\nand distributing tariffs governing such traffic.\nThe accounts for traffic expenses shall be kept in such manner\nas to show separately, by primary accounts, the expenses directly\nassignable to water-line operations.\n351. SUPERINTENDENCE.\nThis account shall include:\u2014\nPay op Officers.\u2014The pay of officers directly in charge of or\nengaged in supervising the procurement of traffic, and the preparation and distribution of tariffs, division sheets, and classifications. 74\nLIST OF OFFICERS.\nVice-president. General passenger agent.\nAssistant to vice-president. Assistant general passenger agent.\nTraffic director. Division passenger agent.\nTraffic manager. Division freight agent.\nGeneral freight agent. General .baggage agent.\nAssistant general freight agent. Generai express agent.\nChief of tariff bureau. General express manager.\nTravelling tariff inspector. Coal traffic agent\nLive stock agent.\nPay of Clerks and Attendants.\u2014The pay of clerks and other\nemployees in the offices and on business cars of ofiicers whose\npay is chargeable to this account.\nLIST OF EMPLOYEES.\nChief clerk. Stenographers. Porters.\nClerks. Messengers. Attendants.\nFile clerks. Cooks.\nOffice and Other Expenses.\u2014Office expenses and other expenses of officers and employees whose pay is chargeable to this\naccount.\nITEMS OF EXPENSE AND SUPPLIES.\nAtlases and maps. Furniture repairs and Provisions for busi-\nBarometers. renewals. ness cars.\nBicycles. _ Heating. Itent of offices.\nBooks for office use. Lighting. Repairs of rented\nBusiness car service.- Official train service. offices.\nExpress charges. Periodicals and news- Telegraph service.\nFees and dues in papers. Telephone service.\ncommercial and Power. Travelling expenses.\nother clubs. Water and ice.\nNote A.\u2014When officers designated above have supervision over\nmore than one department, their salaries, the pay of their clerks and\nattendants, and their office and other expenses shall be apportioned\nequally among the departments over which they have jurisdiction.\nNote B.\u2014The pay and expenses of officers engaged exclusively in \\\nsoliciting traffic chargeable to account No. 352, * Outside agencies.\"\nNote C.\u2014The cost of stationery for traffic offices is chargeable to\naccount No. 358, \" Stationery and printing,\" except stationery charge- I\nable to accounts Nos. 354, 355, and 356.\n352. OUTSIDE AGENCIES.\nThis account shall include the pay, and the office, travelling,\nand other expenses of general, commercial, city, and district\nagents and others soliciting traffic, the employees' of their offices, 75\nand travelling agents and solicitors located on or off the line of\nthe carrier's road.\nCity ticket and freight offices, separate from regular station\nticket and freight offices, shall be treated as outside agencies; the\npay and expenses of the employees therein and the expenses of\nsuch offices shall be charged to this account.\nCommissions for services pertaining to either freight or passenger business, except commissions paid in lieu of salaries to\ncarrier's agents located upon the carrier's own line (which shall\nbe charged to account No. 373, \"Station employees\"), shall be\nincluded in this account.\nITEMS OF EXPENSE.\nBicycles.\nBooks for office use.\nExpress charges.\nFurniture repairs and renewals.\nHeating.\nLighting.\nMembership fees and dues in\nagency associations.\nMembership fees and dues in commercial olubs.\nOffice supplies.\nPeriodicals and newspapers.\nRent of offices.\nRepairs of rented offices.\nTelegraph service.\nTelephone service.\nTravelling expenses.\nWater and ice.\n353. ADVERTISING.\nThis account shall include the cost of advertising for the purpose of securing traffie; pay of advertising agents, their clerks\nand attendants; rent of offices, and the office, travelling, and\nother expenses of such employees; also donations to carnivals,\nlocal development associations, summer schools, and other gatherings, when made for the' purpose of increasing traffic.\nAdvertisements in newspapers.\nAdvertisements in periodicals.\nBulletin boards and cards.\nCard cases.\nCustoms charges on advertising\nmatter.\nDisplay and other advertisihg\ncards.\nDistributing folders\nDistributing general notices to\nshippers.\nDistributing time-taMes.\nDodgers,\nITEMS OF ADVERTISING EXPENSE.\nExpress charges.\nFrames.\nHandbills.\n\u2022Maps used for advertising.\nPamphlets.\nPhotographs and views.\nPostage.\nPosters.\nPublishing advertising matter.\nPublishing folders.\nPublishing notices to shippers.\nPublishing time-tables.\nRacks.\nNote.\u2014Advertising expenses of industrial and immigration bureaus\nshall be included in account No. 356, \"Industrial and immigration\nbureaus.\" 76\n354. TRAFFIC ASSOCIATIONS.\nThis account shall include the cost to the carrier of participation in traffic associations, including its proportion of the pay of\nofficers and employees of such associations and of their office,\nstationery and printing, travelling, and other expenses.\nLIST OF TRAFFIC ASSOCIATION.\nBoards of trade.\nClassification bureaus.\nClergy bureaus.\nCommercial associations.\nFreight associations.\nMileage (ticket bureau.\nPassenger\ntfions.\nTariff bureaus.\nTicket validating\nagencies.\n355. FAST FREIGHT LINES.\nThis 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\nsuch organizations, and their office, stationery and printing,\ntravelling, and other expenses.\n356. INDUSTRIAL AND IMMIGRATION BUREAUS.\nThis account shall include the cost to the carrier of industrial\nand immigration bureaus, including the pay of industrial and\nimmigration agents, and exhibit agents, their clerks and attendants and their office, stationery and printing, travelling and other\nexpenses.\nITEMS OF EXPENSE.\nDonations to fairs.\nDonations to stock\nshow.\nExhibits.\nExperimental' farms.\n857. INSURANCE.\nThis account shall include premiums, except reinsurance premiums, for insuring the carrier against loss through injuries to\npersons or damage to or destruction or loss of property, whether\ncaused by fire, accident, or other cause, when such loss to the\ncarrier would be chargeable to Traffic; also premiums on fidelity\nbonds of employees whose pay is chargeable to Traffic.\nNote.\u2014The premiums paid by the carrier to its insurance fund\nshall be credited to an insurance reserve account, to which account the\namount of all claims for injuries to persons and damages to the property\ncovered by its insurance shall be charged. To such account shall also\nbe charged all reinsurance premiums paid to insurance companies, and\nto it shall be credited all amounts recovered from insurance companies\nfor damage to the property reinsured by them.\nAdvertising.\nAgricultural trains.\nDairy trains.\nDonations to expositions.\nGood roads trains.\nPremiums to fairs.\nPremiums to stock\nshows. I\n77\n358. STATIONERY AND PRINTING.\nThis account shall include the cost of stationery and printing\nused in connection with securing traffic,\nincluding the cost of\ntariffs governing such traffic.\nSTATIONERY AND PRINTING ITEMS.\nAdding machines.\nFreight classifica-\nPins.\nArm rests.\n\u2022tions.\nPostage.\nBinders.\nGlass pens.\nPunches (not con\n' Blank books.\nHectographs.\nductors' or bag\nBlotters.\nIndexes.\ngagemen's) .\nBlotting paper.\nInk for writing and\nRate sheets.\nBristol 'board.\ndrawing.\nRubber 'bands.\nCalculating machines.\nInkstands.\nRubber stamps.\nCalendars.\nInvoice books.\nRulers.\nCarbon paper.\nLegal cap paper.\nRuling pens.\nCardboard.\nLetter paper.\nScrapbooks.\nCards, blank and\nManifold paper.\nSealing wax.\nprinted.\n\u25a0Manifold pens.\niSeals.\nCirculars.\nMimeographs.\nShears.\nClassifications.\nMucilage.\nShipping tags.\nComputing .tables.\nMucilage brushes.\nShorthand notebooks.\nCopy (impression)\nNeostyles.\nSponge cups.\nbooks.\nNotices.\nSponges.\nCopying1 brushes.\nNote paper.\nStamps, impression.\nCopying presses.\nNumbering stamps.\nStylographs.\nCrayons.\nOil paper.\nTablets, blank and\n\u2022Cyclostyles.\nPaper.\nprinted.\nDating stamps and\nPaper baskets.\nTape.\nribbons.\nPaper clips.\nTariffs, printed.\nDictaphones.\nPaper cutters.\nTelegraph, blanks.\nDictographs.\nPaper fasteners.\nTissue (impression)\nDivision sheets.\nPaper files.\npaper.\nDuplicators.\nPaper weights.\nTypewriters and rib\nElectric pens.\nPapyrographs.\nbons.\nEnvelopes.\nPencil sharpeners.\nWage tables.\nErasers, rubber and\nPencils for writing\nWastebaskets.\nsteel.\nand drawing.\nWater colours.\nEyelet punches.\nPenholders.\nWater holders.\nEyelets.\nPenracks.\nWrapping paper.\nFile boxes, paper.\nPens for writing and\nWringers for copying\nFlexotype machines.\ndrawing.\npresses.\n\u2022Forms, blank and\nPhonographs and re\nprinted.\ncords.\nNote A\u2014The cost\nof dictionaries, periodicals,* technical books, etc.,\nshall be included in the\nappropriate superintendence accounts.\nNote B.\u2014The cost\nof stationery and printing used by traffic asso-\nciations, fast freight lines, and industrial and i\nmmigration bureaus shall\nbe included in the accounts provided for the expenses of such organiza\ntions.\n. 78\n359. OTHER EXPENSES.\nThis account shall include all expenses in connection with\ntraffic not properly chargeable to other traffic accounts.\nIV. TRANSPORTATION\u2014RAIL LINE.\nThe primary accounts included in this general account are\ndesigned to show expenses incurred for transporting persons and\nthe property of others, including the expenses of station, train,\nyard, and terminal service; also the expense of transporting company material in transportation service trains.\n371. SUPERINTENDENCE.\nThis account shall include:\u2014\nPay op Officers.\u2014The pay of officers directly in charge of or\nengaged in conducting transportation.\nLIST OF OFFICERS.\nVice-president.\nAssistant to the vice-president.\nGeneral manager.\nAssistant general manager.\nGeneral superintendent of transportation.\nSuperintendent of transportation.\n.General superintendent.\nAssistant general superintendent.\nSuperintendent.\nDivision superintendent.\nAssistant division superintendent.\nSuperintendent of car service.\nChief special agent.\nMembers of examining boards.\nSuperintendent of mail service.\nTravelling train and station inspectors.\nAir-brake instructor.\nSuperintendent of agencies.\nSuperintendent of transfer stations.\nTrainmaster.\nAssistant trainmaster.\nGeneral road foreman of locomotives.\nRoad foreman of locomotives.\nTravelling locomotive engineer.\nTraveliling locomotive fireman.\nPay of Clerks and Attendants.\u2014The pay of clerks and others\nemployed in the offices and on business cars of officers whose pay\nis chargeable to this account.\nLIST OF EMPLOYEES.\nDivision clerk.\n'Chief clerk.\nClerks.\nSpecial agents.\nDetectives.\nStenographers.\nMessengers.\nCooks.\nPorters. Office and Other Expenses.\u2014Office Expenses and other\nexpenses of officers and employees whose pay is chargeable to this\naccount; 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\nin connection with such investigations.\nITEMS OF EXPENSE AND SUPPLIES.\nAtlases and maps.\nBarometers.\nBooks for office use.\nBusiness car service.\nExpress charges.\nFees and dues in associations.\nFurniture repairs and renewals.\nHeating.\nLighting.\nOfficial train service.\nPeriodicals and newspapers.\nPower.\nProvisions for business cars.\nRent of air-brake instruction cars.\nRent of offices.\nRepairs of rented offices.\nTelegraph service.\nTelephone service.\nTravelling expenses.\nWater and ice.\nNote A\u2014When officers designated above have supervision over\nmore than one department, their salaries, the pay of their clerks and\nattendants, and their office and other expenses shall be apportioned\nequally among the departments over which they have jurisdiction.\nNote B.\u2014The cost of stationery purchased for transportation offices\n'is chargeable to account No. 410, \"Stationery and printing.\"\n372. DESPATCHING TRAINS.\nThis account shall include the pay of chief and other train despatches, their clerks, copying operators, and attendants, and pay\nof operators on the line whose duties are confined to directing\ntrain movements; also the office, travelling, and other expenses of\nsuch employees.\nbe\nNote.\u2014Pay of operators\ncharged to account No. 373,\nwho also perform station work shall\n' Station employees.\"\n373. STATION EMPLOYEES.\nThis account shall include:\u2014\nAgents, Clerks, and Attendants.\u2014The pay of agents, clerks,\nand attendants in charge of, or engaged in, the operation of\nstations, wharves, and piers located on the carrier's line; also\npayments to such station or ticket agents in lieu of salaries.\nSpecial payments to customs inspectors on account of opening\nand resealing cars under unusual conditions, and payments to\nproduce-exchange inspectors for inspecting, measuring, and\nweighing grain shall be here included. 80\nAccountants.\nAssistant agents.\nAssistant depot masters.\nAssistant stationmas-\nters.\nBaggage agents at\nstations.\nBaggagemen.\nCar clerks.\nCashiers.\nChauffeurs.\nClerks.\nCollectors.\nCustoms inspectors.\nLIST OF EMPLOYEES.\nDepot (masters.\nDetectives.\nExpress agents.\nGatemen.\nInformation bureau\nemployees.\nJanitors.\nMaids.\nMatrons.\nPackage and parcel\nroom employees.\nPolicemen.\nPorters.\nRelief agents.\nStation agents.\nStation foremen.\nStation passenger\nagents.\nStation freight\nagents.\niStationmasters.\nTelegraph and telephone operators.\nTicket agents.\nTicket collectors.\nTicket examiners.\nTrain callers.\nUshers.\nWatchmen.\n. Labour at Stations.\u2014Station and other labour expended in\nhandling freight, mail, baggage, and express at stations, wharves\nand piers; in loading, unloading, feeding, and watering stock;\nin disinfecting stations, stockyards, and stock pens; in transferring, picking up, straightening, and reloading freight in the\nordinary course of transportation; in miscellaneous station work,\nincluding (when done by station employees) cleaning station\ngrounds, station platforms, walks, stock-yards, and stock pens,\nand removing snow and ice therefrom; and in tending switch\nlamps not in yards and terminals.\nPayments to elevator companies (when not made as division of\nrate) for transferring grain en route, and payments to other\ncompanies and individuals for loading and unloading commercial\nfreight under contract or otherwise shall be included in this\naccount.\nstoreroom\nemployees.\n(Car sealers.\nOheckmen.\nCoal handlers.\nCoopers.\nDelivery men.\nMectricians.\nFreight callers.\nLIST OF EMPLOYEES.\nFreight handlers.\nFreight house foremen.\nFreight loaders.\nFreight unloaders.\n\u25a0 Longshoremen.\nMail carriers.\nMail weighers.\n.Station cleaners.\nStationary engineers. I\nStationary firemen.\nStevedores.\nStock-pen labourers.\nTallymen.\nTeamsters.\nTruckmen.\nWarehousemen!.\nWeighmasters.\nNote A\u2014The cost of transferring freight, mail, baggage, and express on account of wrecks shall be included in account No. 415, \"Clearing wrecks.\"\nNote B.\u2014This account shall not include the pay of telegraph and\ntelephone operators provided for \u25a0'under accounts No. 372, \"Despatching\ntrains,\" and No. 407, \"Telegraph and telephone operation,\" or pay of\nemployees provided for under account No. 375, \"Coal and ore wharves.\" 81\n374. WEIGHING, INSPECTION, AND DEMURRAGE\nBUREAUS.\nThis account shall include the cost to the carrier of its participation in joint weighing, inspection, demurrage, and car distribution bureaus and associations.\n375. COAL AND ORE WHARVES.\nThis account shall include the cost of operating docks and\nwharves, piers, and other marine, lake, or river landings, and the\nmachinery located thereon, used in connection with the transportation of coal and ore.\nLabour and Expenses.\u2014The pay and the office, travelling and\nother expenses of employees engaged in operating coal and ore\nwharves.\nTools and Supplies.\u2014'The cost of all tools and supplies used\nIn the operation of coal and ore wharves.\nITEMS OF TOOLS AND SUPPLIES.\nCylinder oil.\nLantern parts.\nShovels.\niFuel for stationary\nLanterns.\nSlice bars.\nboilers.\nLubricating oil.\nWaste.\nIlluminating oil.\nPicks.\nWicks.\nNote.\u2014The cost of switching service in connection with coal and\nore wharves shall not be included in this account.\n376. STATION SUPPLIES AND EXPENSES.\nThis account shall include:\u2014\nHeating.\u2014The cost of fuel (including cost of unloading),\nwater, steam, and miscellaneous supplies used for heating stations, waiting rooms, freight and passenger offices, and other\nstation buildings.\nLighting.\u2014The cost of fuel, water, gas, oil, electricity, lamp\nglobes, lamp chimneys, wicks, lamp carbons, incandescent lamps,\nand miscellaneous supplies used in lighting stations, waiting\nrooms, freight and passenger offices, other station buildings,\nstreet approaches thereto, and passenger footbridges and subways\nat stations. . - ><\nOther Expenses.\u2014The cost of miscellaneous station supplies\nand station expenses.\n18858\u20146 82\nITEMS OF EXPENSE.\nCleaning privy vaults.\nRent of scales.\nExpress charges.\nRent of station buildings (not\nFeeding and shoeing horses. jointly used).\n\u25a0Furniture repairs and\nrenewals. Reports to\nagents of commercial\nGarage expenses.\nstanding\nLicenses for ticket agents. Sprinkling\nstation grounds.\nMail transfer by others\nthan em- Station employees' expenses.\nployees.\nTelegraph service.\nMembership fees and\ndues in Telephone\nservice.\nagents' associations.\nWarehouse charges for storage of\nPower for station machinery. freight.\nRent of automatic weighing and Washing towels.\nrecording devices.\nITEMS\nOF TOOLS AND SUPPLIES.\nAtlases and maps\nDirectories.\nLantern globes.\nAuto trucks.\nDusters.\nLanterns.\nAwnings.\nElectric fans.\nLetter boxes.\nAxes.\nElectric lamps.\nMail bags.\nBadges.\nElectric-light sup\nMarking brushes.\nBaggage Checks.\nplies.\nMarking pots.\nBarometers.\nFeather dusters.\nMarline.\nBaskets.\nFeed for horses.\nMatches. j^'iSR\nBicycles.\nFiles, document.\nMeasures.\nBlocking.\nIFire buckets\nMedical boxes.\nBrooms.\nFire grenades.\nMedical supplies.\nBrushes.\nFlags.\nMirrors.\nBuckets.\nMoor coverings.\nMoney drawers.\nBulletin boards.\nGangplanks.\nNails for boxing.\nCall -belils.\nGas.\nNewspapers.\nCandles.\nGasoline.\nOil.\nCar-seal presses.\nHampers.\nOil cans.\nCar seals.\nHatchets.\nPacking material.\nCarpets.\nHoes.\nPadlocks.\nChains.\nHooks.\nPails. .\nChair cushion.\nHose and couplings.\nPinch bars.\nChairs.\nIce.\nPunches for baggage\nChalk.\nIce barrels.\nmen and gatemen.\nChamois skins.\nIce boxes.\nRakes.\nCheck boxes..\nIce buskets.\nReflectors.\nCheck racks.\nIce carts.\nRoiling chairs for in\nChecks.\nIce tongs.\nvalids.\nCoal hods.\nKeys.\nSafes:\nClocks.\nLadders.\nSawdust,\nCold chisels.\nLamp burners.\nSaws.\nCooperage material.\nLamp chimneys.\nScoops.\nCopy-press stands.\nLamp fittings.\nScales, portable.\nCounter brushes.\nLamp globes.\nScrubbing brushes.\nCounter seals.\nLamp mantles.\nSettees.\nCups.\n\u25a0Lampblack.\n- Shovels.\nCurtains.\nLamps (not perman\nSledges.\nCuspidors.\nently attached to\nSoap.\n;i -;,.,.\"\" Desks.\nbuildings).\nSpades.\nDippers.\nLantern fittings.\nSponges. items of tools and supplies.\u2014Continued.\nSprinkling cans.\nStools.\nStove blacking.\nStoves and stovepipe.\nSwitch lamp supplies\nat points where regular switching service is not maintained.\nTables.\nTacks.\nTarpaulins (not for\ncars).\nThermometers.\nTicket cases.\nTongs.\nTool boxes.\nTorpedoes.\nTowels.\nTrucks.\nTwine.\nUniforms.\nWash basins..\nWaste.\nWater.\nWater barrels.\nWater bowls.\nWater cans.\nWater coolers.\nWater palls.\nWheelbarrows.\nWhisk brooms.\nWicks.\nWrenches.\n77. YARDMASTERS AND YARD CLERKS.\nThis account shall include the pay of general yardmaster,\nyardmaster, assistant yardmaster, general yard foreman, and\nyard 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\nservice. (See account No. 389, \"Yard supplies and expenses.\")\n78. YARD CONDUCTORS AND BRAKEMEN.\nThis account shall include the pay of yard conductors or foremen and yard brakemen or switchmen handling cars in passenger\nand freight yards where regular switching service is maintained\nand in terminal switching and transfer service, including pay\nwhile deadheading in connection with such service. (See account\nNo. 389, \" Yard supplies and expenses.\")\nNote.\u2014When conductors and brakemen are engaged in both train\nand yard service their pay shall be apportioned between the train and\nyard accounts on the basis of service rendered. This does not apply to\ntrain switching service performed by train crews, the entire pay of\nwhom shall be charged to account No. 401, \" Trainmen.\"\n379. YARD SWITCH AND SIGNAL TENDERS.\nThis account shall include the pay of employees in yards where\nregular switching service is maintained, who are engaged in the\noperation of yard switches and signals, including interlockers\nused solely or principally for the government of all movements\nof locomotives and trains between main and yard tracks, move-\n18858\u20146J ments of locomotives between yard tracks and enginehouses, and\nyard switching movements. (See account No. 389, \"Yard supplies and expenses.\")\nBattery men.\nInterlocker oilers.\nLamp cleaners.\nLamp men.\nlist of employees.\nLamplighters.\nLever men.\nSignalmen.\n\u25a0Switch oilers.\nSwitch tenders.\nTower men.\n380. YARD ENGINEMEN.\nThis account shall include the pay of yard engineers, and firemen while engaged in yards where regular switching service is\nmaintained and in terminal switching and transfer service, including pay of such employees while deadheading in connection\nwith yard service.\nNote.\u2014The pay of enginemen on locomotives engaged in more than \\\none class of service shall be apportioned on the basis of service\nrendered. Pay of enginemen on train locomotives while engaged in\ntrain switching service shall be included in account No. 392, \" Train\nenginemen.\" The pay of enginemen on locomotives engaged in work\nservice shall be included in the cost of the wont to which the service =\npertains.\n381. YARD MOTORMEN.\nThis account shall include the pay of yard motormen while\nengaged in switching service in yards where regular switching\nservice is maintained, and in terminal switching and transfer\nservice, including pay of such employees while deadheading in\nconnection with yard service.\nNote.\u2014The pay of motormen on locomotives engaged in more than I\none class of service shall be apportioned on the basis of service rendered.\nPay of motormen on train locomotives while engaged in train switching .\nservice shall be included in account No. 393, \"Train motormen.\" The\npay of motormen on locomotives engaged in work service shall be included in the cost of the work to which the service pertains.\n382. FUEL FOR YARD LOCOMOTIVES.\nThis account shall include the cost, delivered on locomotive\ntenders, of coal, coke, oil, wood, and other fuel consumed by locomotives in switching service in. yards where regular switching\nservice is maintained, and in terminal, switching and transfer\nservice, including a suitable proportion of the pay of fuel agents,\nfuel inspectors, fuel weighers, and clerks engaged in accounting\nfor fuel at fuel stations; pay of foremen and other fuel-station 85\nemployees; also a suitable proportion of the cost of tools, such\nas wheelbarrows, shovels, scoops, and picks, used for handling\nfuel at such stations, and the cost of operating machinery at\nfuel stations.\nNote A\u2014The cost of repairs and renewals, of coal chutes, buggies,\npockets, air hoists, mechanical hoists, and mechanical conveyors at fuel\nstations shall be charged to account No. 233, \"Fuel stations.\"\nNote B.\u2014The cost of supplies consumed by locomotives engaged in\nmore than one class of service shall be apportioned upon the basis of\nservice 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\n' service shall be included in the cost of the work to which the service\npertains.\n383. YARD SWITCHING POWER PRODUCED.\nThis account shall include the cost of the production and distribution of electric power used in operating locomotives and\ncars in switching service in yards where regular switching service is maintained, and in terminal switching and transfer service.\nEmployees.\u2014The pay of employees engaged in operating electric-power stations and substations, such as engineers, firemen,\nelectricians, dynamo men, oilers, cleaners, and coal passers.\nFuel.\u2014The cost of coal, oil, gas, and other fuel, including the\ncost of labour unloading or stocking fuel.\nWater.\u2014The cost of water used to produce steam or to operate water plants, including pumping, rent of ponds, streams, and\npipe lines; also water tests, boiler compounds, and other like supplies and expenses.\nOther Supplies and Expenses.\u2014The cost of lubricants, such\nas oil and grease used in lubricating engines, shafting, dynamos,\nand pumps; cost of waste, carbon brushes, fuses, lamps, and other\nsupplies; also the cost of heating and lighting power plants, and\nother expenses not elsewhere specified in connection with operation of electric-power plants.\nNote.\u2014The cost of supplies consumed by locomotives engaged in\nmore than one class of service shall be apportioned upon the basis of\nservice 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\nservice shall be included in the cost of the work to Which the service\npertains. 86\n384. YARD SWITCHING POWER PURCHASED.\nThis account shall include the cost of electric power purchased\nfor the propulsion of engines and cars in switching service in\nyards where regular switching service is maintained, and in terminal switching and transfer service.\nNote.\u2014The cost of supplies consumed by locomotives engaged in\nmore u.an one ciass or service shall be proportioned upon the basis of\nservice rendered. The entire cost of supplies consumed by train locomotives in train switching service shall be included in the accounts provided\nfor train service. The supplies consumed by locomotives in work service\nshall be included in the cost of the work to which the service pertains.\n385. WATER FOR YARD LOCOMOTIVES.\nThis account shall include the cost of water supplied to loco- ;\nmotives in switching service in yards where regular switching\nis maintained, and in terminal switching and transfer service,\nincluding rent of ponds, lakes, other sources of water supply,\nand right of way for pipe lines; cost of water purchased expenses\nof work trains while engaged in hauling water for locomotive\nsupply, and cost of testing water; also cost of labour expended\nand cost of materials and supplies used in the operation of water\nstations and purifying plants.\nThe cost of operating boilers, engines, and pumps at water\nstations, heating and lighting water stations, breaking ice in ,\nwater tanks, thawing out tank spouts and water cars, keeping\nfires in tanks and water cars to prevent freezing, shovelling\nsnow into locomotive tanks; also temporary connections between\nwater cars and locomotive tenders, compounds injected into locomotive boilers to decrease scale formation, and other expenses'\ndirectly incident to the supplying of water to such locomotives,\nshall be included in this account.\nAn equitable proportion of the pay and the office, travelling, I\nand other expenses of superintendent of water service engaged\nin connection with water supply for locomotives shall be included\nin this account.\nITEMS OF WATER STATION SUPPLIES.\nAxes.\nBoiler compounds.\nChemicals.\nCoal.\nCoal picks.\nEngine igniter batteries.\nGasoline.\nGasoline drums.\nHand tools.\nHose.\nOil.\nRubber packing.\nShovels.\nSiphons.\nSlice bars.\nStove fixtures.\n\u2022Stoves.\nWaste.\nWrenches. at\nNote.\u2014The cpst of supplies consumed by locomotives engaged in\nmore than one- class of service shall be apportioned upon the basis of\nservice 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\nservice shall be included in the cost of the work to which the service\npertains.\n886. LUBRICANTS FOR YARD LOCOMOTIVES.\nThis account shall include the cost of valve, engine, car, and\nother lubricating oils, grease, compounds, and waste used for\nlubrication of locomotives in switching service in yards where\nregular switching service is maintained and in terminal switching and transfer service.\nNote.\u2014The cost of supplies consumed by locomotives engaged in\nmore than one class of service shall be apportioned upon the basis of\nservice 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\nservice shall be included in the cost of the work to which the service\npertains.\n387. OTHER SUPPLIES FOR YARD LOCOMOTIVES.\nThis account shall include the cost of supplies, other than fuel,\nwater, and lubricants, used on locomotives in switching service\nin yards where regular switching service is maintained and in\nterminal switching and transfer service including the cost of\nrepairs and renewals of furniture, tools, and other movable articles required for use on locomotives in yard service.\nThe cost of sand charged to this account shall include the cost\nof material and supplies used in preparing and drying the sand\nfor use, such as the cost of fuel, wheelbarrows, shovels, and sand\nITEMS OF TOOLS AND SUPPLIES.\nAsh hoes.\nAsh-pan rods.\nAxes.\nBars, buggy.\nBell cords.\nBoxes, portable.\nBrooms.\nBrushes.\nBuckets.\nCarbide for acetylene\ngas.\nCarbons for electric\nlights.\nHandsaws.\nHatchets.\nHose (not air-brake,\nair -signal, o r\nsteam).\nHose, thaw-out\nHose reels.\nIce.\nJacks.\nJackscrews.\nLanterns and parts.\nLocks for portable\nboxes.\nSand.\n,Saws.\nScoops.\nShovels.\nSignal lamps.\nSlice bars\nSoap.\nSwitch chains.\nSwitch poles.\nSwitch ropes.\nTool boxes, portable.\nTorches. 88\nitems of tools and supplies.\u2014Continued.\nChimneys for headlights.\nChimneys for signal\nlamps.\nChisels.\nClinker hooks.\nCrowbars.\nFiles.\niFirst-aid! boxes.\nFlags.\n(Globes for lanterns.\nGrate shakers.\nHammers.\nMatches.\nOil cans.\nOil for headlights.\nOil for lanterns.\nOil for signal lamps.\nOil for torches.\nOilers.\nPacking hooks.\nPacking spoons.\nPicks, coal.\nPinch bars.\nPlugging bars.\nPokers.\nTorpedoes.\nWaste.\nWater 'buckets.\nWater coolers.\nWicks for headlights.\nWicks for lanterns.\nWicks for signal\nlamps.\nWicks for .torches.\nWrecking frogs.\nWrenches.\nNote A\u2014Where the quantity of sand used on locomotives engaged\nin yard service is relatively small as compared with the quantity used by\nlocomotives engaged in train service, the entire cost of such material\nshall be included in account No. 399, \"Other supplies for train locomotives.\" Where the quantity used in yard service is relatively large, the\nentire cost shall be included in this account.\nNote B.\u2014The cost of other supplies consumed by locomotives engaged\nin more than one class of service shall be apportioned upon the basis of\nservice 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\nservice shall be included in the cost of the work to which the service\npertains.\n388. ENGINEHOUSE EXPENSES\u2014YARD.\nThis account shall include the expense of caring for and preparing locomotives for switching service in yards where regular\nswitching service is maintained and in terminal switching and\ntransfer service, including a proportion of such expenses as are\ncommon to train, yard switching, and work service.\nEnginehouse Men.\u2014The pay of enginehouse employees engaged in wiping, cleaning, watching, and despatching locomotives; keeping and preparing fires, dumping ashes, washing\nboilers, cleaning fireboxes, packing driving boxes and truck\nboxes; cleaning smokestacks, air-brake equipment, and front ends\nof locomotives; checking locomotive tool equipment, cleaning\nash and cinder pits; operating turntables, drying sand, inspecting smokestacks and ash pans; calling enginemen; and moving\nlocomotives around engine yards when operated by hostlers; also\na proportion of the pay of enginehouse foremen and their clerks. 89\nMiscellaneous Expenses.\u2014The cost of tools, supplies, and\nsundry expenses on account of caring for and preparing locomotives at enginehouses.\nITEMS OF MISCELLANEOUS EXPENSES.\nBoiled oil.\nCompounds for cleaning and\npolishing.\nEnginehouse cupboards.\nGas, oil, and electricity for\nlighting.\nHeating enginehouse, including\noffices.\nLampblack.\nLanterns used by enginehouse\nmen.\nLighting enginehouses, including\noffices.\nLubricating oil for enginehouse,\nash pit, transfer table, and\nturntable machinery.\nLye.\nPacking tools.\nPaint for front ends of locomotives.\nPower for operation of turntables\nand transfer tables.\nRent of roundhouse stalls.\nShovels.\nSignal lights on transfer tables\nand turntables.\nWaste.\nWater for cinder pits.\nWater for washing 'boilers.\nWater hose.\nWheelbarrows.\nNote A.\u2014Enginehouse expenses of locomotives in work service shall\nbe included in the cost of the work to which the service pertains.\nNote B.\u2014The pay of mechanics and labourers engaged in locomotive\nrepair work in enginehouses shall be charged to the appropriate accounts\nfor locomotive repairs.\n. YARD SUPPLIES AND EXPENSES.\nThis account shall include the cost of supplies (except locomotive supplies) used in yard service, yard signal and interlocker\nsupplies, and miscellaneous yard expenses for yards where regular switching service is maintained; also office and other expenses\nof employees whose pay is chargeable to accounts Nos. 377, 378,\nand 379.\nElectric-light\nbons.\nElectric-light\n\u2022Flags.\nFuel for heating.\n.Fuel for power.\nBluminating oil.\nLamp burners.\nLamp chimneys.\nITEMS OF YARD SUPPLIES.\nLamp wicks.\nLantern globes.\nLantern wicks.\nLanterns.\nLubricants for ma-\nc h i n e r y \\ and\nswitches.\nSemaphore lamps.\nSignal lamps.\nSwitch chains.\nStoves.\nSwitch lamps.\nSwitch ropes.\nWaste.\n, Wrecking frogs.\nWrecking wedges. 90\nITEMS OF YARD EXPENSE.\nElectricity purchased for lighting\nyards and yard buildings.\n\u25a0Furniture repairs and renewals.\nGas purchased for lighting' yards\nand yard buildings.\nPower produced for operating\nswitches and signals.\nPower purchased for opei\nswitches and signals.\nRent of telephone.\nRent of yard buildings\njointly \u2022used).\n390. OPERATING JOINT YARDS AND TERMINALS\u2014DR.\nThis account shall include the carrier's proportion of the cost\nincurred by others in their operation of joint yards and terminals, including signals, interlockers, and other facilities at such\njoint yards and terminals.\nNote A\u2014The purpose of this account is to show the amounts\naccruing against the carrier for its proportion of the cost of operating\nyards and terminals operated by others, and in the joint use of which\nthe carrier participates.\nNote B.\u2014No proportions of items of expense chargeable by the\noperating carrier to accounts Nos. 392 to 402, inclusive, shall be included\nin this account.\n391. OPERATING JOINT YARDS AND TERMINALS\u2014OR.\nThis account shall include amounts chargeable to others as\ntheir 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.\nNote A\u2014The purpose of this account is to show the amounts\naccruing in favour of the carrier and against others for their proportions\nof the cost of operating yards and terminals operated by the carrier\nand in the joint use of which others participate. (See special instructions, section .9).\nNote B.\u2014No proportions of items of expense chargeable by the\noperating carrier to accounts Nos. 392 to 402, inclusive, shall be included\nin this account. :\"'\"' f * A\n392. TRAIN ENGINEMEN.\nThis account shall include the pay of steam locomotive\nengineers and firemen while engaged in transportation train service or while deadheading in connection therewith and pay of\nsuch enginemen in piloting trains over home lines; also the pay\nof employees while regularly engaged in shovelling coal forward\non locomotive tenders. 91\nNote.\u2014The pay of enginemen on locomotives engaged in more than\none class of service shall be apportioned on the basis of service rendered.\nPay of enginemen on train locomotives while engaged in train switching\nservice shall be included in this account. The pay of enginemen on\nlocomotives engaged in work service shall be included in the cost of the\nwork to which the service pertains.\n393. TRAIN MOTORMEN.\nThis account shall include the pay of motormen while engaged\nin running other than steam locomotives and cars in transportation train service or while deadheading in connection therewith;\nalso the pay and expenses of motormen while engaged in piloting\ntrains or cars over home lines.\nNote.\u2014The pay of motormen on locomotives engaged in more than\none class of-service shall be apportioned on the basis of service rendered.\nPay of motormen on train locomotives while engaged in train switching\nservice shall be included in this account. The pay of motormen on\nlocomotives engaged in work service shall be included in the cost of the\nwork to which the service pertains.\n394. FUEL FOR TRAIN LOCOMOTIVES.\nThis account shall include the cost, delivered on locomotive\ntenders, of coal, coke, oil, wood, and other fuel consumed by\nlocomotives in transportation train service, including a suitable\nproportion of the pay of fuel agents, fuel inspectors, fuel weighers, and clerks engaged in accounting for fuel at fuel stations;\npay of foremen and other fuel station.employees; also a suitable\nproportion of the cost of tools, such as wheelbarrows, shovels,\nscoops, and picks, used for handling fuel at such stations, and\nthe cost of operating machinery at fuel stations.\nNote A\u2014The cost of repairs and renewals of coal chutes, buggies,\npockets, air hoists, mechanical hoists, and mechanical conveyers shall be\ncharged to account No. 233, \"Fuel stations.\"'\nNote B.\u2014The entire cost of supplies consumed by train locomotives\nin train switching service shall be included in the accounts provided for\ntrain service. The supplies consumed by locomotives in work service\nshall be included in the cost of the work to which the service pertains.\n395. TRAIN POWER PRODUCED.\nThis account shall include the cost of producing and distributing electric power for the propulsion of electric locomotives and\ncars in transportation train service. 92\nEmployees.\u2014The pay of employees engaged in operating electric-power stations and substations, such as engineers, firemen,\nelectricians, dynamo men, oilers, cleaners, and coal passers.\nFuel.\u2014The cost of coal, oil, gas, and other fuel, including the\ncost of labour unloading or stocking fuel.\nWater.\u2014The cost of water used to produce steam or to operate water plants, including pumping, rent of ponds, streams, and\npipe lines; also water tests, boiler compounds, and other like supplies and expenses.\nOther Supplies and Expenses.\u2014The cost of lubricants, such\nas oil and grease, used in lubricating engines, shafting, dynamos,\nand pumps; cost of waste, carbon brushes, fuses, lamps, and other\nsupplies; also cost of heating and lighting power plants, and\nother expenses not elsewhere specified in connection with operation of electric-power plants.\nNote.\u2014The entire cost of supplies consumed by train locomotives\nin train switching service shall be included in the accounts provided for\ntrain service. The supplies consumed by locomotives in work service\nshall be included in the cost of the work to which the service pertains.\n396. TRAIN POWER PURCHASED.\nThis account shall include the cost of electric power purchased\nfor the propulsion of locomotives and cars in transportation train\nservice.\nNote.\u2014The entire cost of supplies consumed by train locomotives\nin train switching service shall be included in the accounts provided for\ntrain service. The supplies consumed by locomotives in work service\nshall be included in the cost of the work to which the service pertains.\n397. WATER FOR TRAIN LOCOMOTIVES.\nThis account shall include the cost of water supplied to locomotives in transportation train service, including rent of ponds,\nlakes, other sources of water supply, and right of way for pipe\nlines; cost of water purchased, expenses of supply trains while\nengaged in hauling water for locomotive supply, and cost of testing water; also cost of labour expended and cost of material and\nsupplies used in the operation of water stations and purifying\nplants. 93\nThe cost of operating boilers, engines, pumps at water stations heating and lighting water stations, breaking ice in water\ntanks, thawing out tank spouts and water cars, keeping fires in\ntanks and water cars to prevent freezing, shovelling snow into\nlocomotive tanks; also temporary connections between water cars\nand locomotive tenders, compounds injected into locomotive\nboilers to decrease scale formation, and other expenss dirctly\nincident to the supplying of water to such locomotives, shall be\nincluded in this account.\nAn equitable proportion of the pay and the office, travelling,\nand other expenses of superintendent of water service, engaged\nin connection with water supply for locomotives, shall be included in this account.\nITEMS OF WATER STATION SUPPLIES.\nAxes. Gasoline. Siphons.\nBoiler compounds. Gasoline drums. Slice bars.\nChemicals. Hand tools. Stove fixtures.\nCoal. Hose. Stoves.\nCoal picks. Offl. Waste.\nEngine igniter bat- Rubber packing. Wrenches,\nteries. Shovels.\nNote.\u2014The entire cost of supplies consumed by train locomotives\nin train switching service shall be included in the accounts provided for\ntrain service. The supplies consumed by locomotives in work service\nshall be included in the cost of the work to which the service pertains.\n3. LUBRICANTS FOR TRAIN LOCOMOTIVES.\nThis account shall include the cost of valve, engine, car, and\nother lubricating oils, grease, compounds, and waste used for\nlubrication of locomotives in transportation train service.\nNote.\u2014The entire cost of supplies consumed by train locomotives\nin train switching service shall be included in the accounts provided for\ntrain service. The supplies consumed by locomotives in work service\nshall be included in the cost of the work to which the service pertains.\n399. OTHER SUPPLIES FOR TRAIN LOCOMOTIVES.\nThis account shall include the cost of supplies other than ftiel,\nwater, and lubricants, including the cost of repairs and renewals\nof furniture, tools, and other movable articles required for use on\nlocomotives in transportation train service. 94\nThe cost of sand charged in this account shall include the cost\nof material and supplies used in preparing and drying the sand\nfor use, such as the cost of fuel, wheelbarrows, shovels, and sand\nITEMS OF TOOLS AND SUPPLIES.\nAsh hoes.\nAsh-pan rods.\nAxes.\nBars, bu*nfy.\nBell cords.\nBoxes, portable.\nBrooms.\nBrushes.\nBuckets.\nCarbide for acetylene\ngas.\nCarbons for electric\nlights.\nChimneys for headlights.\nChimneys for signal\nlamps.\nChisels.\nClinker hooks.\nCrowbars.\nFiles.\nFirst-aid boxes.\nFlags.\nGlobes for lanterns.\nGrate shakers.\nHammers.\nHandsaws.\nHatchets.\nHose (not air-brake,\nair-signal, or\nsteam).\nHose, thaw-out.\nHose reels.\nIce.\nJacks.\nJackscrews.\nLanterns and parts.\nLocks for portable\nboxes.\nMatches.\nOil cans.\nOil for headlights.\nOil for lanterns.\nOil for signal lamps.\nOil for torches.\nOilers.\nPacking, fibre.\nPacking, rubber.\nPacking hooks.\nPacking spoons.\nPicks, coal.\nPinch bars\nPlugging bars.\nPokers.\nSand.\nScoops.\nShovels.\nSignal lamps.\nSlice bars.\nSoap.\nSwitch chains.\nSwitch poles.\nSwitch ropes.\nTool boxes, portable.\nTorches.\nTorpedoes.\nWaste.\nWater buckets.\nWater coolers.\nWicks for headlights.\nWicks for lanterns.\nWicks for signal\nlamps.\nWicks for torches.\nWrecking frogs.\nWrenches.\nNote A.\u2014Where the quantity of sand used on locomotives engaged\nin train service is relatively small as compared with the quantity used\nby locomotives engaged in yard service, the entire cost of such material\nshall be included in account No. 387, \"Other supplies for yard locomotives.\" Where the quantity used in train service is relatively large,\nthe entire cost shall be included in this account.\nNote B.\u2014The entire cost of supplies consumed by train locomotives\nin train switching service shall be included in the accounts provided for\ntrain service. The supplies consumed by locomotives in work service\nshall be included in the cost of the work to which the service pertains.\n400. ENGINEHOUSE EXPENSES\u2014TRAIN.\nThis account shall include the expense of caring for and preparing locomotives for transportation train service, including a\nproportion of such expenses as are common to train, yard switching, and work service. 95\nEnginehquse Men.\u2014The pay of enginehouse employees\nengaged in wiping, cleaning, watching, and despatching locomotives; preparing and keeping fires, dumping ashes, washing\nboilers, cleaning fire boxes, packing driving boxes and truck\nboxes, cleaning smokestacks; air-brake equipment, and front\nends of locomotives; checking locomotive tool equipment, cleaning ash and cinder pits; operating turntables, drying sand,\ninspecting smokestacks and ash pans; and moving locomotives\naround engine yards when operated by hostlers; also a proportion of the pay of enginehouse foremen and their clerks.\nMiscellaneous Expenses.\u2014The cost of tools and supplies and\nsundry expenses on account of caring for and preparing locomotives at enginehouses.\nitems of miscellaneous expenses.\nBoiled oil.\nCompounds for cleaning and\npolishing.\nGas, oil, and electricity for\nlighting.\n\u2022Heating enginehouses, including\noffices.\nLampblack.\nLanterns used by enginehouse\nmen.\nLighting enginehouses, including\noffices.\nLubricating oil.\nLye.\nPacking tools.\nPaint for front ends of locomotives.\nPower for operation of turntables\nand transfer tables.\nRent of roundhouse stalls.\nShovels.\nSignal lights on transfer tables\nand turntables.\nWaste.\nWater for cinder pits.\nWater for washing boilers.\nWater hose.\nWheelbarrows.\nNote A.\u2014Enginehouse expenses of locomotives in work service shall\nbe included in the cost of the work to which the service pertains.\nNote B.\u2014The pay of mechanics and labourers engaged in locomotive\nrepair work in enginehouses shall be charged to the appropriate accounts\nfor locomotive repairs.\n401. TRAINMEN.\nThis account shall include the pay of conductors; of train\nauditors, ticket collectors, and others engaged in lifting or\nexamining authorities for transportation; and of baggagemen,\nbrakemen, flagmen, train porters, train guards, train stenographers, maids, and other train employees while engaged in\ntransportation train service or while deadheading in connection\ntherewith; also the pay of trainmen while engaged in piloting\ntrains over home lines.\nNote.\u2014The pay of trainmen while engaged in work-train service\nshall be included in the cost of the work to which the service pertains. 96\n402. TRAIN SUPPLIES AND EXPENSES.\nThis account' shall include miscellaneous expenses of transportation service trains and the cost of all supplies other than\nlocomotive supplies.\nCleaning Cars.\u2014The cost of cleaning and disinfecting passenger and freight cars in transportation train service, including\ncost of removing from freight-train cars such refuse material as\nsawdust, hay, and straw.\nitems of service and supplies.\nBrooms.\nBrushes.\nCleaning compounds.\nCompressed air.\nDisinfectants.\nDisinfecting m a -\nchines.\nFuel for heating .\nwater.\nHose and fixtures.\nLabour of employees.\nPolishing compounds.\nSoap.\nSponges.\nW&ter.\nHeating Cars.\u2014The cost of heating cars in transportation\ntrain service, including cost of operating steam-heating plants\nfor car heating at stations and yards.\nitems of service and supplies.\nof\nashes from car\nRemoval\n. stoves.\nStoves temporarily in freight cars.\nConnections between steam heating lines and cars.\nFuel.\nLabour of employees.\nLighting Cars.\u2014The cost of lighting cars in transportation\ntrain service, including the cost of filling and cleaning lamps\nand of operating plants for supplying gas or electricity for\nlighting purposes.\nBattery renewals.\nCandles.\nChimneys.\nElectricity.\nGas.\nITEMS OF SERVICE AND SUPPLIES.\nGas' -mantles.\nGlobes.\nHose and connections.\nIncandescent lamp\nbulbs.\n'Labour of employees.\nLamp carbons.\nOil.\nShades.\nWicks.\nNote.\u2014Repairs of gas lighting and electric lighting plants shall be\nincluded in the proper maintenance accounts. Repairs and renewals of\nelectric lighting equipment of cars, except supplies as above provided,\nshall be included in the appropriate car-repair account.\nLubricating Cars.\u2014The cost of lubricating cars in transportation train service, including cost of inspecting, repacking, and\noiling car journal boxes and air-brake equipment. 97\nITEMS OF SERVICE AND SUPPLIES.\nCotton waste.\nGrease buckets.\nLabour of employees.\nOil cans.\nOil, grease, and other\nlubricants.\nPacking buckets.\nPacking hooks.\nPacking irons.\nPacking miscellaneous.\nWool waste.\nIcing and Watering Cars.\u2014The cost of icing and watering\ncars in transportation train service, including icing cars for\nrefrigera tion purposes. Credits shall be made to this account for\nrefrigeration charges collected from other companies and individuals.\nTi\\\nITEMS OF SERVICE AND SUPPLIES.\nBuckets.\nIce tools.\nSalt.\nHose and fixtures.\nLabour of employees.\nWater\nIce.\nLadders.\nDetouring Trains.\u2014The compensation for temporary use of\ntracks of other carriers, including the cost of pilot service, od\naccount of wrecks, washouts, landslides, snow blockades, and\nother defects of the tracks, bridges, or tunnels on the carrier's\nline.\nTrain Supplies.\u2014The cost of supplies furnished for use on\ncars in transportation train service.\nAxes.\nBeds.\nBell cords.\nBoxes for trainmen.\nBrooms.\nBrushes.\nChains.\nChairs for cabooses\n(not permanently\nattached).\nCold chisels.\nCombs.\nConductors' punches.\nCuspidors.\n-Drinking cups and\nITEMS OF TRAIN SUPPLIES.\n(Fuses.\nHammers.\nHatchets.\nJacks.\nLamp boards.\nLamp sticks.\nLantern globes.\nLantern parts.\nLanterns.\nMatches.\nMedical boxes.\nOil for lanterns.\nOrder hoops.\nPadlocks.\nPails.\nPunches.\nSawdust.\n.Saws.\nScoops.\nShovels.\nSignal boxes.\nSignal lamps (rear).\nSledges. .\nSoap.\nSwitch chains.\nSwitch ropes.\nToilet paper.\nTorpedoes.\nTowels.\nTrain tool boxes.\nUniform trimmings.\nUniforms.\nVentilator sticks.\nWaste.\nWater buckets.\nWrecking frogs.\nWrenches.\nFire buckets.\nFlags.\nOther Expenses.\u2014The cost of miscellaneous supplies required\nto equip trains for transportation service and miscellaneous expenses incident to operation of such trains.\n18858\u20147 93\nITEMS OF EXPENSE OV ACCOUNT OF EMPLOYEES.\nApparatus for testing fee eight and hearing of enginemen and trainmen.\nEmployees' reading room and bunk room expense, including pay of\nattendants and supplies furnished.\nLaundry work.\nPhysicians' fees for examination of train employees.\nWages paid to superintendents and secretaries of reading rooms.\nITEMS OF EXPENSE ON ACCOUNT OF TRANSPORTATION.\nBedding for stock fiacs.\nBoarding and slatting box and stock cars for .carrying coal, coke, and .\nother freight.\nBoards for flooring fruit cars.\nChains for securing loads.\nCleaning, trimming and filling tjaijjmen's lanterns and rear signal lamps.\nCoupling and uncoupling cars at terminals.\nDisinfecting cars.\nDunnage used in loading -cars jot fitting cars for freight shipments.\nFeed for live stock in snow-bound or otherwise delayed trains.\nFlowers and plants for cars.\nLaundry for revenue service cars other than for dining and buffet service\nand sleeping car service.\nOccasional turning of engines on T of other carriers.-\nOil and other supplies for locomotives hauled as freight.\nPeriodicals for .use of passengers on trains.\nPlanking cars for billet shipments and other material.\nProvisions, supplies, or board for passengers in delayed trains.\nRemoving advertisements from cars. -\nRent of fare registers in cars..\nSafety chains for use between twin and triple cars.\nSupplies for parlor and chair cars.\nSupplies furnished cars for the purpose of protection against accidents\nand fires.\nTemporary grain doors.\nTemporary lining of cars for freight .sjajpflaents and stoves and healers\nto prevent freezing.\nTemporary openings in cars for freight shipments..\nTemporary racking of cars for handling sugar-cane, corn, bark, or cord-\nwood.\nTransferring passengers, express matter, baggage, mail, and freight on\naccount of defective tracks, bridges, or tunnels.\nNote.\u2014.-The expenses of operating sleeping, dining, and buffet car\nfeatures of train service shall be included in the account No. 403,\n\" Operating sleeping cars,\" or in account No. 441, \" Dining and buffet\nservice,\" as may be appropriate.\n403. OPERATING SLEEPING CARS.\nThis account shall include the cost of operating sleeping car\nservice on trains.\nSuperintendence.\u2014The pay of officers directly in charge of\noperating sleeping car service; the pay of their clerks and office\nattendants; -also the office, travellkig, and other expenses of such\nofficers and employees. Nation Employees.\u2014The pay and expenses of local agents,\nticket agents, eashiers, clerks, and attendants; also the office and\nother expenses of such employees.\nStetson. Expenses.\u2014The expenses of fuel, water, steam, and\nsupplies used in heating station offices; gas, oil, electric current,\nand other supplies for lighting; repairs and renewals of station\nfuroiiture, and all other station expenses connected with sleeping\ncar service when separable from the station expenses chargeable\nto account $To. 376, \" station supplies and expenses.\"\nConductors.\u2014The pay of conductors employed on sleeping\ncars.\nPorters and Maids.\u2014The pay of porters and maids employed\non sleeping cars.\nCar Supplies.\u2014The cost of miscellaneous suplies used on\nsleeping oars, such as combs, brushes, brooms, and toilet paper;\nalso uniforms, caps, and service $trijaes for employees.\nLaundry.\u2014Expenses for laundry work, such as laundering\nsheets, pillow-cases, towels, blankets, etc.\nOther Expenses.\u2014The cost of flowers and plants, heating cars,\ncleaning the interior of cars, and of supplies used in interior\ncleaning, rent and cost of supplies for rooms furnished for\nsleeping car service employees, and such other expenses in connection with the operation of sleeping cars as are net jpeovided\nfor elsewhere.\nNote.\u2014When officers have immediate supervision over sleeping car\nservice and other\" operations their pay, office, and other expenses, as also\nthe pay, office, and other expenses of their assistants, clerks, and .office\nattendants, shall be equitably apportioned to the accounts appropriate to\nthe operations over which they have supervision.\n404. SIGNAL AND INTERLOCKER OPERATION.\nThis account shall include the cost of operating signals and\ninterlockers other than those solely or principally used for governing all movements of locomotives and tgraiins between main\nand yard tracks, movements of locomotives between yard tracks\nand enginehouses, and yard switching movements.\nLabour\/\u2014The wages of employees engaged in operating signals\nand interlockers of power producing plants in connection therewith, such as switch tenders, signalmen other than telegraph\n18858\u201474 100\noperators, lever men, switch and signal oilers, battery men, lamp\nmen, lamp cleaners, and lamplighters; gatemen at crossing of\nother railroads, engineers and others operating plants furnishing\ncompressed air for signals and interlockers; engineers, electricians, and others operating plants furnishing electric power for\nsignals and interlockers.\nSupplies.\u2014The cost of supplies used in operating signals and\ninterlockers or in signal offices, such as gasoline, vitrol, battery\nzincs, battery coppers, lubricating oils, fuel for heating, fuel for\npower purposes, produced and purchased power used in operating\nswitches and signals, furniture repairs and renewals, water, and\nlight.\nNote.\u2014The cost of operating signals and interlockers solely or\nprincipally used for governing the movement of yard locomotives and\ntrains shall be included in the appropriate yard expense accounts.\n405. CROSSING PROTECTION.\nThis account shall include the pay of street and highway crossing gatekeepers and flagmen, the cost of supplies used by them,\nthe costs of lights at street and highway crossings not a part of\nthe lighting outfit at stations or in yards, and the cost of compressed air for operating gates.\n406. DRAWBRIDGE OPERATION.\nThis account shall include the cost of operating drawbridges.\nLabour.\u2014The wages of employees engaged in operating drawbridges, such as bridge engineers, tenders, and watchmen.\nSupplies.\u2014The cost of produced and purchased power and of\nsupplies, such as fuel, oil, lanterns, water, waste, boats, stoves,\nchairs, brooms, and pails used in drawbridge operation.\n407. TELEGRAPH AND TELEPHONE OPERATION.\nThis account shall include the cost of telegraph and telephone\noperation not provided for elsewhere.\nSuperintendence\u2014Telegraph.\u2014The pay of superintendents\nof telegraph, telegraph censors, their clerks, and attendants.\nTelegraph Operators and Messengers.\u2014The pay of telegraph operators, block inspectors, and messengers in telegraph 1\n101\nand relay offices other than those employed in despatching trains\nand those located in general offices or at stations.\nOther Telegraphic Expenses.\u2014Office, travelling, and incidental expenses, including office rent, of employees whose pay is\nchargeable to this account; rent of telegraph conduits, lines, and\npoles; 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.\nNote A\u2014The pay, rent, other office expenses, and travelling expenses\nof superintendents of telegraph, their assistants, clerks, and attendants,\nwhen engaged both in maintaining and operating telegraph lines, shall\nbe apportioned equally between this account and account No. 247, \"Telegraph and telephone lines.\"\nSuperintendence\u2014Telephone\u2014The pay of superintendents\nof telephone, their clerks, and attendants.\nTelephone Operators and Messengers.\u2014The pay of telephone\noperators and messengers in telephone offices other than those\nemployed in despatching trains and those located in general\noffices or at stations.\nOther Telephone Expenses.\u2014Office, travelling, and incidental expenses, including office rent, of employees whose pay is\nchargeable to this account; rent of telephone conduits, lines, and\npoles; cost of battery renewals and supplies, bicycles for messengers, and electric current for telephone purposes; also excess\npayments to telephone companies when in connection with telephone service and not provided for elsewhere.\nNote b.\u2014The pay, rent, other office expenses, and travelling expenses\nof superintendents of telephone, their assistants, clerks, and attendants,\nwhen engaged both in maintaining and operating telephone lines, shall\nbe apportioned equally between this account and account No. 247,\n\" Telegraph and telephone lines.\"\n408. OPERATING FLOATING EQUIPMENT.\nThis account shall include the cost of operating floating equipment in water transfer service (ferriage, lighterage, and floatage). (See general instructions, section 1.)\nSuperintendence.\u2014The pay of vice-presidents and other officers directly in charge of or engaged in the Operation of boats; \"\n10\u00ae\nthe pay of their assistants, xeierks> afid attendants; also the office,\ntravelling, and other expenses of such officers and their\nemployees.\nWages of Crew.\u2014The pay of captains, pilots, chief officers,\nmatesy saiiors, wireless telegraph operators, and other employees\nof the deck department; engineers,, assistant engineers, electricians, oilers, firemen, coal passers, and all other employees of\nthe engineer's department; and pursers, porters, and all other\nemployees in the steward's department, except when engaged in\ndining and buffet service.\nFuel.\u2014The cost, on board boats (including the cost \u00a9f trimming) of coal, oil, wood, and other fuel tfsfed! for generating\npower, heat, or light.\nLubrication.\u2014The cost of oil, grease, tallow, graphite, and\nother material furnished for lubricating purposes.\nOther Supplies and Departmental Expenses.\u2014The cost of\nsupplies furnished to- deck department; the incidental expenses\nof dfeck department earployees; supplies other than fuel and lubricants, furnished the engineer's department; water furnished to\nboats; incidental expenses of engineer's department employees;\nsupplies (other than dining and buffet supplies) fu^ttished to\nthe steward's department; laundry for boats; and incidental\nexpenses of steward's dei^artment employees.\nitems o*f StrifttlES.\nAxes.\nHose.\n\u00a9hovels.\nBrooms.\nIce.\nSoap.\nBrushes.\nDamps.\nTallow.\nCommissariat sup\nLaundry- pSi!\nTools, miscellaneous.\nplies.\nLines.\nTrucks.\nFlags.\nMops.\nWaste;\nGas.\nOil.\nWater.\nGlobes.\nPails.\nWicksi\nGrease.\nPlanks.\nWrenches.\nHandspikes.\nProvisions.\nHatchets.\nHopes.\nOther Expenses,\ning equipment not\n.\u2014^Expenses iselclent to the operation of floaft-\notherwise provided for in this aceottflt.\nITEMS OF EXP&NSfi.\nCustom-house fees.\nLicense fees.\n~Pitttt&tug <*at ixtsetg feif<* up\".\nRaising sunken boats.\nTransferring passengers' in case of\naccidents.\nWharfage. 103\nElevation and Longshore Labour.\u2014The Cost of shore labour\nin connection with loading and unloading lighterage freight at\nwharves and piers, such as labour of bridgemen at transfer\nbridges and of watchmen, longshoremen, stevedores, and other\nwharf men.\nElevation and Shore Expenses.\u2014Shore expenses in connection with loading and unloading lighterage freight, such as the\ncost of steam and electricity for power, heating, and lighting;\npower and supplies used for transfer or float bridges; supplies\nused in connection with operating wharves and piers and not\nchargeable to account No. 370, \"Station supplies and expenses.\"\nITEMS OF SUPPLIES.\nBrooms.\nIncandescent lights.\n.Shovels.\nCarbons.\nDamps, reflector.\nSoap*.\nChalk.\nLaliteWte.\nTacks.\nCoal hods.\nJ8fetrtme\\\nTallow.\nCoal shovels.\nMatches.\nTort?Ke&\niCtefd chisels.\nOff.\nToWelS1.\nCrowbars.\nOil cans.\nTwine.\nGas.\nPaHa.\nWaste.\nHammers.\nPincft bars.\nWater.\nHatchets.\nRopes.\nWHlt&f cool ers.\nIde*.\n&\u00a3tt.\nWheelbaftfoWSgf.\nIce tongs.\nScoops.\nNote A.-=-\u00bb-When the compensation for the use of floating equipment .\nused in wate* transfer service; includes rent, maintenance, and operation,\nthe portion* Covering rent shall be* ehafged to income account No. 639,\n- \" Rent for floating equipment,\" the portion covering maintenance shall\nbe charged to the appropriate account for\" maintenance Ol ecfu*pmentr and\ntbe portion covering operation shall be included in this account,\nNote B.\u2014The cost of labour expended in transferfiiig freight\nbetWegfi Cars and boats shall be\" distributed in such manner as* t6 include\nin adWo'utft Jfo, 373, \" Station employees,\" the eXpefiSe\" of handling\nbetween the cars and the string piece of the wharf or fS.it of the boat,\nAitd to include in this account the expense of hafidlirtjf tipon the boats.\n409. EXPRESS SERVICE.\n\"TMs\" account shall include the cost of operating express ser-\nDrivers and Messengers.\u2014Pay of express messengers, drivers,\nand helpers, and cost of their uniforms, uniform trimmings, and\nbadges; and pay of baggagemasters handling express.\nOther Expenses.\u2014Pay of stablemen in express service, rent\nof. stables, and expense of feeding and shoeing horses. 104\n410. STATIONERY AND PRINTING.\nThis account shall include the cost of stationery and printing\nused in connection with rail line transportation, including operation of floating equipment.\nSTATIONERY AND PRINTING ITEMS\nAdding machines.\nAddressographs and\nsupplies.\nArm rests.\nBaggage checks,\nprinted.\nBaggage scrip.\nBaggage storage\nchecks.\nBills of lading.\nBinders.\nBlank books.\nBlotters.\nBlotting paper.\nBristol board.\nCalculating machines.\nCalendars.\nCarbon paper.\nCardboard.\nCards, blank and\nprinted.\nCirculars.\nComputing tables.\nConductors' hat\nchecks.\nCopy ( impression )\nbooks.\nCopying brushes.\nCopying presses.\nCrayons.\nCross-section hooks.\nCross-section paper.\nCyclostyles.\nDating stamps and\nribbons.\nDelivery tickets.\nDictaphones.\nDictographs.\nDrawing paper.\nDuplicators.\n-Electric -pens.\nEnvelopes.\nErasers, rubber and\nsteel.\nEyelet punches.\nEyelets.\nFile boxes, paper.\n-Forms, blank and\nprinted.\nFuel tickets.\nGlass pens.\nHectographs.\nIndexes.\nInk for writing and\ndrawing.\nInkstands.\nInvoice books.\nLegal cap paper.\nDefter paper.\n'Manifold paper.\nManifold pens.\nMileage books.\nMimeographs,\nMucilage.\nMucilage brushes.\nNeostyles.\nNote paper.\nNotices.\nNutm-bering stamps.\nOil paper.\nPaper.\nPaper baskets.\nPaper clips.\nPaper cutters.\nPaper fasteners.\nPaper files.\nPaper weights.\nPapyrographs.\nParchment paper.\nPencil sharpeners.\nPencils for writing\nand drawing.\nPenholders.\nPenracks.\nPens for writing and\ndrawing.\nPhonographs and records.\nPins.\nPunches (not conductors' nor bag\ngagemen's).\nRubber bands.\nRubber stamps.\nRulers.\nRuling pens.\nScrapbooks.'\nSealing wax.\nSeals.\nShears.\nShipping orders.\nShipping tags.\nShorthand notebooks.\nSponge cups.\nStamps, impression.\nStylographs.\nTablets, blank and\nprinted.\nTape.\nTelegraph blanks.\nTicket stamps.\nTickets.\nTiane-tables (em\nployees).\nTissue (impression)\npaper.\nTracing cloth.\nTracing paper.\nTwine.\nTypewriters and ribbons.\nWage tables.\nWastebaskets.\nWater colours.\nWater holders.\nWaybills.\nWrapping paper.\nWringers for copying\n.Note.\u2014The cost of dictionaries, periodicals, technical books, etc.,\nshall be included in appropriate superintendence accounts, and city\ndirectories and books of reference used by station agents shall be charged\nto account No. 376, \" Station supplies and expenses.\" 105\n411. OTHER EXPENSES.\nThis account shall include all expenses in connection with rail\nline transportation not properly chargeable to other transportation accounts.\nITEMS OF EXPENSE.\nAmounts paid for switching empty cars otherwise than in connection with\nloaded movements or with the~repairs to the equipment.\nAmounts paid on account of bills of lading issued on fraudulent receipts.\nAmounts paid to suspended transportation department employees covering periods of suspension.\nCompensation for property loss incident to failure to stop at station to\npick up passengers.\nDemurrage accruing on a foreign line by reason of error of carrier's\nagent.\nExtra drayage due to agent's error in routing interline shipment.\nFees paid arbitrators in wage disputes of transportation department\nemployees.\nLoss of station funds by burglary, when not covered by insurance.\nLoss of train collections in holdup.\nOvercharges paid foreign lines on account of error of the carrier's agent\nin routing and billing.\nPay and expenses of transportation department employees attending conferences with officers in connection with wage disputes.\nPayments for switching on account of cars not passing inspection at\n\u25a0junction points.\nPenalties imposed under reciprocal demurrage laws for failure to furnish\ncars.\n\" Penalty switching \" payments on account of improper delivery of cars\nto other carriers.\n412. OPERATING JOINT TRACKS AND FACILITIES\u2014DR.\n. This account shall include the carrier's proportion of the\ntransportation expenses incurred by others in the operation of\njoint tracks, interlockers, and other facilities which are not provided for in account No. 390, \" Operating joint yards and terminals\u2014Dr.\"\nNote A.\u2014The purpose of this account is to show the amount accruing against the carrier for its proportion of the cost of operating tracks\nand facilities (other than at joint yards and terminals) operated by\nothers and in the joint use of which the carrier participates. (See\n^special instructions, section 9.)\nNote B.\u2014No proportions of items of expense chargeable by the\noperating carrier to accounts Nos. 392 to 402, inclusive, shall be included\nin this account.\n413. OPERATING JOINT TRACKS AND FACILITIES\u2014CR.\nThis account shall include amounts chargeable to others as\ntheir proportions of transportation expenses incurred by the I\n106\ncarrier in the operation of joint tracks, interlocked, and other\nfacilities which are not provided for in^ account No. 391, \"Operating joint yards and terminals\u2014CtJt\nNote A.\u2014The purpose of this account is to show the amounts accruing in favour of the carrier and against others for their proportions of\nthe cost of operating tracks arid- facilities^ {other than at joint yards and\nterminals) operated by the carrier and in the joint use of which others\nparticipate. (See special instructions, section 9.)\nNote B.\u2014No proportions of items of e-\u00b1pe*flse chargeable by the\nOperating carrier to accounts Nos. 392 to 40U, inclusive\", strall be included\nfn this account.\n414. INSURANCE.\nThis account shall include premiums, except reinsurance\npremiums, for insuring the carrier against loss through injuries\nto persons or damage to or destruction ^or loss of property, whether\ncaused by fire, accident, or other cause> when such loss to the\ncarrier would be chargeable to Transportatiafl^-Rail Line; also\npremiums on fidelity bonds of employees whose pay is Chargeable\nto Transportation\u2014llail Line.\nNote.\u2014The premiums paid by the carrier to its insurance fund shall\nbe credited to an insurance reserve account, to which account shall be\ncharged the amount of all claims for injuries to persons and damages to\nthe property covered by its insurance. To such account shall also be\ncharged all reinsurance premiums paid to insurance companies, and to it\nshall be credited all amounts recovered from insurance companies for\ndamage to property Reinsured by thess.\n415. CLEARING WRECKS.\nThis account shall include the cost of clearing wrecks other\nthan wrecks of work trains.\nLabour.\u2014The wages of employees while engaged in connection\nwith wrecking service, loading, and transferring contents of\nwrecked ears, building temporary tracks around wrecks, and\nremoving such tracks.\nTrain Service.\u2014The cost of train service in connection with\nreplacing Wrecked equipment upon the* tracks aiid transporting\nsuch equipment to shops for repairs, including amounts paid to\nother companies for service of locomotives, derricks, and other\nequipment arid: fbr Wages of crews it. wrecking service.\nOther Supplies aM> Expenses.\u2014Payments f&f reloading or\ntransferring freight, expre^sy baggage, and mail; transferring 107\npassengers, and C9st of provisions or board for men clearing up\nor watching at wrecks.\nNote a*\u2014Expenses of clearing wrecks of work trains shall be\niSeluded in the cost of the work in eonnection with which the wrecked\ntrain was engaged.\nNote B.\u2014The cost of restoring roadbed and tracks to original condition after wrecks and the cost of repairing equipment damaged or\ndestroyed by wrecks shall be charged to the appropriate accounts for\niKaihtenanee of Way and structures and maintenance of equipment.\nNO*E C.\u2014That proportion of payiSehts to other companies for use of\nlocomotives\",- derricks, and other\" equipment \u00abin wrecking service which\nrepresents rent shall be included in the income accounts.*\n416. DAMAGE TO PROPERTY.\nThis account shaE include payments and expenses on account\nof damages to the property of others, whether by fire, collision,\nflood, or other cause, with the exception of payments and\nexpenses on account of damage to property intrusted to the\ncarrier for transportation, \u00a3nd for damage to stock on right of\nway. It shall include also fines or compensation paid for interference with the business of others, as by detention^ of vessels at\ndrawbridges, or by blocking streets.\nThis account shall include also the pay, office rent, and office,\ntravelling, and other expenses of einployees and others engaged\nas claim adjusters or as witnesses in lawsuits in connection with\ndamage to property cases, or engaged in detection of thieves;\nnotarial fees paid in connection with such cases; and payments-\nfor or repairs of damage to equipment of other carriers, or to\nproperty contained therein, such carriers having trackage rights\nuptofi or grade crossings over the carrier's tracks.\nNote A.\u2014Damage to live stock on right of way, and damage to\nfreigitt &\u00a3& baggage intrfested for transportatidn, are provided for under\naccounts No. 417, \" Damage to live stocfe on right of Way,\" No. 418,\n\" Loss and damage\u2014Freight\" ; and No. 419, \" Loss and damage\u2014\n5fOTE B.\u2014Expenses incidettt to suits growing out of damage to\nproperty claims, not otherwise provided for, shall be included in account\nNo. 454, *L\u00a3w expenses.'*\nNtf*\u00bb C-^Tlte \u00a3ay, office rent, and ih$ f#aVeffing, office, and other\nexpenses of claim adjusters, claim elerks, and others engaged iri claim\nmatters when not accurately assignable to a distinct class of claims,\ns&all be apportioned equally among the* several classes of claims over\nwhich \u20achey have jwrfed>iotion or irt connedtjon witft which they are\nengaged. This provision does not apply to the pay and expenses of general\nofficerls dt general ofl&ce eihpldyees whose pay iff includible in general\naccount VII, General. ~\n108\n417. DAMAGE TO LIVE STOCK ON RIGHT OF WAT.\nThis account shall include payments on account of cattle and\nother live stock killed or injured while crossing or trespassing\non the right of way, including cost of removing and burying the\nsame.\nThere shall be included in this account also the pay and the\ntravelling, office, and other expenses of employees and others\nengaged as live-stock claim adjusters or engaged as witnesses in\nlawsuits in connection with damage to live stock on right of\nway; also notarial fees in connection with claims for damage\nto live stock on right of way.\nNote A.\u2014Expenses incident to suits growing out of live stock claims,\nnot otherwise provided for, shall be included in account No. 4\"54, \" Law\nexpenses.\"\nNote B.\u2014The pay, office rent, and the travelling, office, and other\nexpenses of claim adjusters, claim clerks, and others engaged in claim,\nmatters when not accurately assignable to a distinct class of claims, shall\nbe apportioned equally among the several classes of claims over which\nthey have jurisdiction or in connection with which they are engaged.\nThis provision does not apply to the pay and expenses of general officers\nor general office employees whose pay is includible in general account\nVII, General.\n418. LOSS AND DAMAGE\u2014FREIGHT.\nThis account shall include payments and expenses on account\nof loss, destruction, damage, or delays to revenue freight shipments, including locomotives and cars transported as freight,\nexpress matter, milk shipments, and live stock, and expenses\nincurred on account of such payments; also expenses on account\nof loss, destruction, or damage to shipments of company material.\nThis account shall also include the cost of repacking and\nboxing damaged freight shipments; notarial fees in connection\nwith freight claims; freight charges paid other carriers on lost,\ndestroyed, or damaged * shipments; pay, travelling, office, and\nother expenses of employees or others engaged as freight-claim\nadjusters, as witnesses in lawsuits in connection with freight-\nclaim cases, in selling damaged and unclaimed shipments, or in\ndetecting thieves; rent of warehouses used for storage of damaged\nand astray freight shipments, payments for storage of such shipments in public warehouses, and interest and penalties assessed\nfor nonpayment of freight claims. 1h\n109\nAmounts received from the sale of astray and damaged\nfreight shall be credited to this account.\nNote A.\u2014Expenses incident to suits growing out of loss and damage\n(freight) claims, not otherwise provided for, shall be included in account\nNo. 454, \" Law expenses.\"\nNote B.\u2014The pay, office rent, and travelling, office, and other\nexpenses of claim adjusters, claim clerks, and others engaged in claim\nmatters when not accurately assignable to a distinct class of claims,\nshall be apportioned equally among the several classes of claims over\nwhich they have jurisdiction or in connection with which they are\nengaged. This provision does not apply to the pay and expenses of\ngeneral officers or general office employees whose pay is includible in\ngeneral account VII, General.\n419. LOSS AND DAMAGE\u2014BAGGAGE.\nThis account shall include payments for loss, destruction,\ndamage, or delays to baggage and other personal property carried\nas baggage, and damage to personal apparel; also expenses on\naccount of such loss or damage.\nThis account shall also include the cost of repacking and\nboxing damaged baggage; notarial fees in connection with\nbaggage claims; baggage claim payments made to other carriers\non lost, destroyed, damaged, or delayed shipments; pay, travelling\noffice, and other expenses of employees or others engaged as\nbaggage claim adjusters, as witnesses in lawsuits in connection\nwith baggage claim cases, in seeing damaged and unclaimed\nbaggage, 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\ninterest and penalties assessed for nonpayment of claims.\nAmounts received from the sale of astray and damaged baggage shall be credited to this account.\nNote A\u2014Expenses incident to suits growing out of loss and damage\n(baggage) claims, not otherwise provided for, shall be included in\naccount No. 4>54, \" Law expenses.\"\nNote B.\u2014The pay, office rent, and travelling office, and other expenses of claim adjusters, claim clerks, and others engaged in claim\nmatters when not accurately assignable to a district class of claims,\nshall be apportioned equally among the several classes of claims over\nwhich they have jurisdiction or in connection with which they are\nengaged. This provision does not apply to the pay and expenses of\ngeneral officers or general office employees whose pay is includible in\ngeneral account VII, General.\nNote C.\u2014When a payment on account of injuries to passengers\nincludes allowance for damage to personal apparel the damage allowance\nshall be included in this account when separable; otherwise in the\nappropriate personal injury account. 110\n420. INJUBIES TO PERSONS.\nThis account shall include expenses on account of injuries to\npersons which occur directly in connection with transportation\nservice, including damages for ejectment of passengers.\nServices of employees and -others called in eonsultatien in relation to claim adjustments; pay and expenses of employees wjiile\nengaged as wijaaesses at inquests and lawsuits, and a suitable proportion of donations made to hospitals, shall be included &a this\naccount.\nITEMS OF EXPENSE.\nArtificial limbs..\nCarriage fees.\nClaim adjusters' and clerks' services.\nClaim adjusters' office expenses.\nCompensation for injuries or\ndeath.\nFinal judgments, including plaintiffs' court costs.\nFuneral expenses.\nHospital attendance.\nMedical and surgical services.\nMedical sand- surgical supplies.\nNotarial fees.\nNursing.\nRailway ts?ansportation.\nUndertakers' services.\nUndertakers' supplies.\nWitnesses' fees and expenses at\ninquests and lawsuits.\nNote A.\u2014Expenses incident to personal injury suits, not otherwise\nprovided for, shall be included in account No. 454, \"Law expenses.\"\nNote B.\u2014Amounts donated by a carrier to hospitals shall he distributed, &5 per cent to account No. 274, \"Injuries to persons \" ; 25 per cent\nto account No. 332\u00ab, \"Injuries to persons\" ; and 50 per cent to account\nNo. 420-, \" Injuries to persons.\"\nNote C.\u2014The pay, office rent, and travelling .office, and other expenses of claim adjusters, claim clerks, and others engaged in claim\nmatters when not accurately assignable to a distinct class of claims,\nshall be apportioned equally among the several classes of claims over\nwhich they have jurisdiction or in connection with which they are\nengaged. This provision does not apply to the pay and expenses of\ngeneral officers or general office employees whose pay is includible in\ngeneral account VII, General.\nNote D.-\u2014When a payment on account of injuries to persons includes\nallowance for damage to personal apparel, the damage allowance shall\nbe included in account No. 419, \" Loss and damage\u2014Baggage,\" when\nseparable; otherwise the entire payment shall be included in this account.\nV. TRANSPORTATION\u2014WATER JOTR.\nThe primary accounts included in this general account are\ndesigned to show the expenses incurred in'^ansporting persons\nand property by water lines.\nWhen the compensation for the use of floating equipment used\nin water-line operations includes rent, jsaaintenance, and opera- m\ntion, the portion covering rent shall foe charged to income\naccount No. 5o% \"Sent for floating equipment,\" the portion\nCovering maintenance shall be charged to the appropriate\naccounts for maintenance of equipment, and the portion covering operation shall be distributed to the primary accounts in\nthis account-\n. 431. OPERATION OF VESSELS.\nThis account shall include the cost of operating vessels in\nwater-line service.\nIt shall include:\u2014\nSuperintendence.\u2014The pay of vice presidents and other\nofficers -directly in charge or engaged in the operation of vessels;\nthe pay of their assistants, clerks, and attendants; also the office,\ntravelling, and other expenses of such officers and their\nemployees.\nWages of Crews.\u2014The pay of captains, pilots, chief officers,\nmates, sailors, wireless telegraph operators, and other employees\nof the deck department; engineers, assistant engineers, electricians, oilers, firemen, coal passers, and ail other employees of the\nengineer's department; and pursers, stewards, stewardesses,\ncooks, pantrymen, waiters, porters, and all other employees in the\nsteward's department.\nFuel.\u2014The cost, on board vessels (including the cost of trimming), of coal, oil, wood, and other fuel used for generating\npower, heat, or light.\nLubrication.\u2014The cost of oil, grease, tallow, graphite, and\nother material furnished for lubricating purposes.\njStaijoner?\" an\u00a9 Printing.\u2014The cost of stationery and printing used in connection with the operation of vessels. (For stationery and printing items, see expense account No. 410.)\nFood SuppLffiS.\u2014The cost of all food supplies furnished to the\nsteward's department.\nBar Supplies.\u2014The cost of all wines, liquors, beers, ales, mineral waters, cigars, cigarettes, tobacco, and other bar supplies.\nOther Supplies .and Departmental Expenses.\u2014The cost of\nsupplies fusaMied to deck department; the incidental expenses\nof deck department employees; supplies, other than fuel and ~\n112\nlubricants, furnished the engineer's department; water furnished\nto ships; and incidental expenses of engineer's department\nemployees; supplies (other than food and bar) furnished to the\nsteward's department; laundry for ships; and incidental expenses\nof steward's department employees.\nLay-up Expenses.\u2014The pay of crews and all other transportation expenses incurred on account of floating equipment when\nlaid up and not undergoing repairs or betterment.\nOther Expenses.\u2014Expenses incident to the operation of vessels not otherwise provided for in this account.\nNote A.\u2014When officers enumerated above have supervision over\nother departments also, their pay, office and other expenses, as also the\npay, office and other expenses of their assistants, clerks, and attendants,\nshall be equitably apportioned among the departments over which they\nhave jurisdiction.\nNote B.\u2014The rent for offices and other structures of minor importance used in the operation of vessels shall be included in this account.\nThe rent for such property of major importance, which is ordinarily\nleased for a period of years, shall be included in \" Income.\"\n432. OPERATION OF TERMINALS.\nThis account shall include the expenses of the operation of terminals devoted to water-line operations. It shall include:\u2014\nSuperintendence.\u2014The pay of vice presidents and other officers in charge of or engaged in the operation of terminals; the\npay of their assistants, clerks, and attendants; also the office,\ntravelling, and other expenses of such officers and their\nemployees; the salaries of agents, clerks, and attendants; the\npay of port or station agents and their employees; the\npay of wharf employees (except stevedores and other laborers\nprovided for in the subheading \" Stevedore and wharf labour \") ;\nagency and office expenses of telegraph and telephone service;\npostage, heat, light, power, water, ice, furniture, and other Supplies (except stationery and printing); and incidental office and\ntravelling expenses of port or station agents, their clerks, and\nattendants.\nStationery and Printing.\u2014The cost of stationery and printing used in connection with the operation of terminals. (For\nstationery and printing items see expense account No. 410.) 113\nStevedore and Wharf Labour.\u2014The pay of stevedores, foremen, and longshoremen when engaged directly in loading and\nunloading vessels; payments for labour in connection with handling, trimming, and stowing cargoes in vessels, including payments to companies and individuals engaged to handle cargoes\nby contract; and the pay of labourers on wharves when engaged\nin piling, tiering, and handling freight, and in unloading and\nloading baggage.\nTugs and Lighters\u2014Operation.\u2014Expenses in connection with\nthe operation of tugs, lighters, and other floating equipment employed in terminal operations, including superintendence, wages,\nfuel, water, lubricants, food supplies, wharfage, and labourers\nengaged in handling lightered cargoes (except directly to or from\nships.)\n; Switching.^ L^ghteragej and Other Transfers.\u2014Payments\nmade to other companies or individuals for lightering, switching,\nor transferring freight; teaming; operating team transfers\nowned by the carrier; and other expenses in connection with the\ntransfer of freight not provided for in the foregoing paragraph\nor in revenue account No. 121, \" Freight.\"\nLight, Heat, Power, and Water.\u2014The expenses of light, heat,\npower, and water used in the operation of terminals (except in\nagents' or superintendents' offices), both when purchased and\nwhen produced by the carrier.\nWharf Supplies and Expenses.\u2014The cost of supplies used by\nand 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,\nbinders, etc.; and expenses not chargeable as repair items incident to keeping wharves in proper condition.\nOther Expenses.\u2014Expenses incident to the operation of terminals not otherwise provided for in this account, including harbour master's fees, quarantine expenses, customhouse and other\nport charges.\nNote A\u2014When officers enumerated above have supervision over\nother departments also, their pay, office and other expenses, as also the\npay, office and other expenses of their assistants, clerks, and attendants,\n18858\u20148 \"\nshall be equitably apportioned among the departments over which they\nhave jurisdiction\nNOTE B.\u2014The rent for offices and other structures of minor importance used in the operation of terminals shall be included in this account.\nThe rent for such property of major importance, which is ordinarily\nleased for a period Of years, shall be included in \" Income.\"\n453. INCIDENTAL.\nThis account shall include incidental transportation expenses\nin connection with water-line operations. It shall include $0-\nLoss and Damage\u2014Freight.\u2014Payments and expenses for loss,\ndamage, delays, or destruction of freight (including company\nmaterial); uncollectable freight charges paid other carriers on\nmisrouted, 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;\nand the pay and expenses of employees and others engaged as\nwitnesses in lawsuits in connection with loss and damage cases.\nThe net amount received from the sale of astray and damaged\nfreight shall be credited to this account.\nLoss and Damage\u2014Baggage.\u2014Payments and expenses for loss,\ndamage, delays, or destruction of baggage or other personal\nproperty carried as baggage, and damage to personal apparel;\nthe cost of repacking and boxing damaged baggage; and the pay\nand expenses of employees or others while engaged as adjusters\n. and witnesses in lawsuits in cases involving loss or damage to\nbaggaga The net amount received from the sale of astray and\ndamaged baggage shall be credited to this account.\nDamage To Property.\u2014Payments and expenses on account of\ndamages to or destruction of property of others, whether by fire,\ncollision, or other cause, with the exception of payments and\nexpenses on account of damage to property intrusted to the\ncarrier for transportation; and pay and expenses of employees\nand others while engaged as adjusters and as witnesses in lawsuits arising out of damage to property.\nInjuries to Persons.\u2014Compensation and expenses incident to\ninjuries to persons occurring directly- in connection with the\ntransportation operations of water lines; a proportion of the pay\nand expenses of physicians and surgeons; of claim adjusters and\nclerks; expenses of nurses and hospital attendants; medical and\nsurgical supplies; artificial limbs; funeral expenses; railway, 115\nboat, 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\nwhile attending coroners' inquests, while engaged as witnesses\nin lawsuits in connection with personal injury cases, or when\ncalled in consultation in relation to personal injury claims.\nInsurance.\u2014Premiums paid, except reinsurance premiums, for\ninsuring the earner against loss through injuries to persons, or\ndamage to or destruction or loss of property, whether caused by\nfire, accident, or other cause, when such loss to the carrier would\nbe chargeable to \"Transportation\u2014Water Line\"; also premiums\non fidelity bonds of employees whose pay is chargeable to that\naccount. (See special instructions, section 18.)\nNote A.\u2014The premiums paid by the carrier to its insurance fund\nShall be credited to an insurance reserve account, to which account shall\nbe charged the amount of all claims for injuries to PefSdns and damages\nto the property covered by its insurance. To such account shall also be\ncharged all reinsurance premiums paid to insurance companies, and to it\nshall be credited all amounts recovered from insurance companies for\ndamage to property reinsured by them.\nNote B.\u2014Expenses not otherwise provided for in connection with\nthfe conduct Of loss, damage, and personal injury suits shall be charged\nto account No. 454, \" Law expenses,\" but the amount of final judgments,\nincluding plaintiff's court costs, shall be included in this account\nNote C.\u2014The pay, office rent, and travelling, office, and other expenses of claim adjusters, claim clerks, and other engaged in claim\nmatters when not directly assignable to a distinct class of claims, shall\nbe apportioned equally among the several classes of claims over which\nthey have jurisdiction or in connection with which they are engaged.\nVI. MISCELLANEOUS OPERATIONS.\nThe primary accounts included in this general account are\ndesigned to show the expenses incurred in miscellaneous\noperations.\n441. DINING AND BUFFET SERVICE.\nThis account shall include the cost of operating dining and\nbuffet service on trains and transfer boats. It shall include:\u2014\nSuPERiNTENDENCE.-^The pay of officers directly in charge of\noperating dining and buffet service; the pay of their assistants,\nClerks, and office attendants; also the office, travelling, and other\nexpenses of such officers and their employees.\n18858\u20148* -\n116\nCommissarial Employees.\u2014The pay of storekeepers, assistant\nstorekeepers, clerks, porters, and other employees in commissarial\nsupply depots and storehouses.\nStewards.\u2014The pay of stewards or conductors employed on\ndining and buffet cars and transfer boats.\nCooks and Waiters.\u2014The pay of cooks, waiters, and assistants\non dining and buffet cars and transfer boats.\nFuel and Supplies.\u2014The cost of fuel for cooking purposes;\nof provisions, such as meats, groceries, vegetables, fish, table\nwaters, ice, etc.; bar supplies, such as wines, liquors, beers, ales,\netc.; cost of licenses; and cost of cigars, cigarettes, and tobacco.\nLaundry.\u2014Expenses for laundry work, such as laundering\ntablecloths, napkins, aprons, etc.\nStationery and Printing.^\u2014The cost of stationery and printing\nused in connection with dining and buffet service.\nOther Expenses.\u2014The cost of flowers and plants; cleaning\nthe interior of cars; rent and cost of supplies for rooms furnished\nfor dining and buffet service employees; and such other expenses\nin connection with the operation of dining and buffet service as\nare not provided for elsewhere.\nNote.\u2014When officers have immediate supervision over dining and\nbuffet service and other operations, their pay, office and other expenses,\nas also the pay, office and other expenses of their assistants, clerks, and\noffice attendants, shall be equitably apportioned to the accounts appropriate to the operations over which they have supervision.\n442. HOTELS AND RESTAURANTS.\nThis account shall include the cost of operating hotels,\nrestaurants, and lunch counters when the cost of the operated\nproperty is includible in the road and equipment accounts. It\nshall include:\u2014\nSuperintendence.\u2014The pay of officers directly in charge of\noperating hotels, restaurants, and lunch counters; pay of their\nclerks and office attendants; also the office, travelling, and other\nexpenses of such officers.\nEmployees.\u2014The pay of stewards, hotelkeepers, storekeepers,\ncheckers, linen clerks, butchers, chefs, cooks, kitchen help, maids,\nporters, elevator men, call boys, 'hat and cloak attendants,\nwaiters, waitresses, laundresses, engineers, firemen, and other \"\\\n117\nemployees engaged in operating hotels, restaurants and lunch\ncounters.\nFuel and Supplies.\u2014The cost of fuel for cooking and heating\npurposes; provisions, such as meats, groceries, vegetables, fish,\ntable waters, ice, etc.; bar supplies, such as wines, liquors, beers,\nales, etc.; the cost of liquor licenses; the cost of tobacco, cigars,\ncigarettes, etc.; and miscellaneous supplies for operating the\nservice.\nStationery and Printing.\u2014The cost of stationery and printing\nused in connection with the operation of hotels and restaurants.\nOther Expenses.\u2014The cost of lighting, and other items of\nexpense not otherwise provided for in this account.\nNote.\u2014When officers have immediate supervision over hotels,\nrestaurants, and lunch counters and other operations their pay, office,\nand other expenses, as also the pay, office, and other expenses of their\nassistants, clerks, and office attendants, shall be equitably apportioned\nto the accounts appropriate to the operations over which they have supervision.\n443. GRAIN ELEVATORS.\nThis account shall include the cost of operating grain elevators\nother than small elevators which are classed as station facilities.\nIt shall include:\u2014\nSuperintendence.\u2014The pay of officers directly in charge of\ngrain-elevator service; the pay of their assistants, clerks, and\noffice attendants; also the office, travelling, and other expenses of\ns such officers and their employees.\nEmployees.\u2014The pay of engineers, firemen, foremen, machine\nmen, oilers, millwrights, carpenters, trimmers, weighers, spout\nmen, sweepers, labourers, watchmen, and all other employees\nengaged in operating grain elevators.\nFuel and Supplies.\u2014The cost of fuel for power, heating, and\nlighting plants; power for heating, lighting, and operating\nmachinery; and water, ice, oil, waste, and other supplies for\noperating such property.\nStationery and Printing.\u2014The cost of stationery and prints\ning used in connection with the operation of grain elevators.\nOther Expenses.\u2014The cost of grain used to make up shortage in elevators; stationery and printing; rent for and repairs of us\nrented offices; and other operating expenses not otherwise provided for in this account.\nNPTSr-^WHen officers have, immediate supervision over grain elevators and other operations their pay, office, and other expenses, as also\nthe pay, office, and other expenses of their assistants, clerks and office\nattendants, shall be equitably apportioned to the accounts appropriate\nto the operatJoBS over which they have supervision.\n444. STOCKYARDS.\nThis account shall include the cost of operating stockyards\nother than smaU stockyards or stock pens at stations, which are\nclassed as station facilities. It shall include:\u2014\nSuperintendence.\u2014The pay of officers directly in charge of\nstockyard operations; the pay of their assistants, clerks, and\noffice attendants; also the office, travelling, and other expenses of\nsuch officers and employees.\nEmployees.\u2014The pay of foreman, subforeman, yardmen, tallymen, weighmasters, stock loaders, drovers, drivers, engineers,\nfiremen, shovelers, watchmen, policemen, and other stockyard\nemployees.\nFuel and Supplies.\u2014The cost of fuel, gas, electric current,\nwater; hay, grain, oats, and other feed for stock; straw and\nother bedding material; and other stockyard supplies.\nStationery .and Printing^\u2014The cost of stationery and printing used in connection with the operation of stockyards.\nOther ExPENSES.-^Fayments for loss or damage to live stock,\nand other expenses not otherwise provided for in this account.\n\"NoTH.*=When ofiicers have immediate supervision over stockyard\nservice and Other operations their pay, office, and other expenses, as also\n\" the pay, office, and other expenses of their assistants, clerks, and office\nattendants, shall be equitably apportioned to the accounts appropriate\nto the operations over which they have supervision.\n445. PRODUCING POWER SOLD.\nThis account shall include the cost of operating power plants,\nsubstations, transmission systems and distribution systems, for\nthe production of power sold.\nThe proportion of the cost assignable to the production of the\npower sold only shall be included in this account.\nThis account shall include:\u2014- 119\nSuperintendence.\u2014The pay of officers directly in charge of\npower plants, substations, transmission systems and distribution\nsystems; pay of their clerks and office attendants; also the office,\ntravelling and other expenses of such officers and employees.\nEmployees.\u2014The pay of foremen, subforemen, engineers, firemen, electricians, system operators or load despatehers, dynamo\ntenders, foremen regulators, regulators and assistants, switchboard men, brush men, oilers, wipers, wiremen, and others engaged in the operation of power plant and substation apparatus\nand devices.\nFuel.\u2014The cost of fuel used in the production of power and\nfor heating power plants.\nOther Supplies.\u2014The cost of water, lubricants, and other\npower plants and substation supplies.\nStationery and Peimeing.\u2014The cost of stationery and printing used in connection with producing power sold.\nOther Expenses.\u2014The items of expense not otherwise provided for in this account.\nNOTE.\u2014When officers have immediate supervision oyer producing\npower sold and other operations, their pay, office, and other expenses, as\nalso the pay, office, and other expenses of their assistants, clerks, and\noffice attendants, shall be equitably apportioned to the accounts appropriate to the operations over which they have supervision.\n446. OTHER MISCELLANEOUS OPERATIONS.\nThis account shall include the operations of facilities such\nas cold-storage plants; cotton-compress plants; wood-preserving\nplants; ice-supply plants, etc., when the cost of the facilities is\nincludible in the road and equipment accounts and they are\n' operated for the benefit of the carrier and others. The proportion assignable to the commercial operations only shall be\nincluded in this account.\nNote.\u2014When officers have immediate supervision over other miscellaneous service and \u25a0 other operations, their pay, office, and other\nexpenses, as also the pay office and other expenses of their assistants\nclerics and office attendants, shall be equitably apportioned to the\naccounts appropriate to the operations over which they have supervision. 120\nVH. GENERAL.\nThe primary accounts included in this general account are\ndesigned to show the expenses incurred of a general character\nnot chargeable to the preceding general accounts, such as those\nfor general administration and accounting, and those of the\nfinancial, law, real estate, tax, and claim departments.\nThe accounts for general expenses shall be kept in such manner\nas to show separately, by primary accounts the expenses directly\nassignable to water-line operations.\n451. SALARIES AND EXPENSES OF GENERAL OFFICERS.\nThis account shall include:\u2014\nSalaries.\u2014The 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.\nLIST OP OFFICERS.\nChairman of the board.\nPresident.\nAssistant to president.\nVice president.\nAssistant to vice president\nSecretary.\nAssistant ^secretary.\nTransfer agent.\nTreasurer.\nAssistant treasurer.\nLocal treasurer.\nComptroller.\nAssistant comptroller.\n\u25a0General auditor.\nAuditor.\nAssistant auditor.\nAuditor of revenues.\nAuditor of passenger accounts.\nAssistant auditor of passenger\naccounts.\nAuditor of freight accounts.\nAssistant auditor of freight\naccounts.\nAuditor of station accounts.\nAuditor of disbursements.\nAssistant auditor of disbursements.\nAuditor of miscellaneous accounts.\nAssistant auditor of miscellaneous\naccounts.\nAuditor of coal and coke accounts.\nFreight claim agent.\nAssistant freight claim agent.\nGeneral accountant.\nReal-estate agent.\nAssistant real-estate agent.\nTax commissioner.\nExpenses.\u2014The travelling and other expenses of Officers whose\npay is included in this account, including supplies for business\ncars used by them, cost of running official trains for them, and\ncost of membership fees and dues in railway and other associations. 121\nNote A.\u2014When officers' duties are restricted to a single department\ntheir salaries and expenses shall be charge to that department in the\naccounts for superintendence or for law expenses, as may be appropriate.\nWhen officers have immediate supervision over more than one operating\ndepartment, their salaries and expenses shall be apportioned equally\namong the departments over which they have jurisdiction.\nNote B.\u2014The pay and expenses of the purchasing agent, assistant\npurchasing agent, assistant to purchasing agent, general storekeeper,\ndivision storekeeper, their clerks and attendants, shall be charged\nthrough clearing accounts \" Material store expenses\" and \" Stationery\nstore expenses,\" or-material account \"Fuel,\" as may be appropriate.\n452. SALARIES AND EXPENSES OF CLERKS AND ATTENDANTS.\nThis account shall include the pay and expenses of clerks and\nattendants of the officers whose salaries are includible in account\nNo. 451, \" Salaries and expenses of general officers.\"\nPay of Clerks.\u2014The pay of persons employed in accounting\nand clerical service.\nLIST OF EMPLOYEES.\nCashiers. (Mail clerks. Stenographers.\nChief accountants. Paymasters. Ticket receivers.\nChief clerks. Postmasters. Travelling account-\nClerks. Route agents. ants.\nInspectors. Special agents. Travelling auditors.\nPay op Attendants.\u2014The pay of persons employed in attendance at general offices and on business cars.\nLIST OF EMPLOYEES.\nBank messengers. Engineers. Superintendent of\nChauffeurs. Firemen. general office build-\nCleaners. Janitors. ing.\nOooks Messengers. Telegraph operators.\nDrivers of service Porters. Telephone operators.\nwagons. Pump men. Ushers.\n-Elevator operators. Stablemen. Waiters.\nWatchmen.\nExpenses.\u2014The travelling and other expenses of employees\ndesignated above, including the cost of supplies for business cars\nand cost of running official trains for them. ~l\n1m\n453. GENERAL OFFICE SUPPLES AND EXPENSES.\nThis account shall include the office expenses of officers designated in account No. 451, \" Salaries and expenses of general\nofficers.\"\nITEMS OF EXPENSE AND SUPPLIES.\nAlterations of partitions and fixtures\nin general offices.\nAtlases and maps.\nBooks for office use.\nCable tolls.\nCleaning.\nExpress charges.\nFurniture repairs and\nrenewals.\nHeating.\nHorse keep.\nLighting.\nLocal messenger service.\nPeridiocals and newspapers.\nRent of general\noffices.\nRent of tabulating\nmachines.\n, Repairs Of rented\ngeneral offices.\nReports of commercial standings.\nService of automobiles.\nTelegraph service.\nTelephone service.\nWatchmen service.\nNote.\u2014The proportion of general office expenses occasioned by the\nlaw department shall be included in account No. 454, \" Law expenses.\"\n454. LAW EXPENSES.\nThis account shall include the pay and the office and other expenses, when not provided for elsewhere, of officers and employees\nof the law department, the cost of suits, and the payments of\nspecial law fees.\nlist of officers and employes.\nGeneral counsel.\nGeneral solicitor.\nAssistant counsel.\nSolicitor.\nCommerce counsel.\nCommerce agent.\nSpecial counsel.\nStatutory attorney.\nAttorney.\nCounsel.\nLaw agent.\nClerks.\nOffice attendants.\nITEMS OF EXPENSE AND SUPPLIES.\nArbitrators' services in settlement\nof disputed questions.\nCost of taking depositions.\nCost of testimony.\nCost of suits.\n- Court bonds-\nCourt expenses.\nDrawing and recording agreements as to trackage rights,\netc\nExpress charges.\nFees and retainers of attorneys\n(not regular employees).\nMembership fees and dues in law\nassociations.\nNotarial fees not provided for\nelsewhere\nOffice expenses.\nPrinting of briefs, testimony, and\nreports.\nProportion of general office expenses.\nRent of offices.\n.Special fees.\nTelegraph service.\nTelephone service. 123\nitems of expense and supplies\u2014Continued.\nLaw books. against litigation in respect to\nLegal forms. patents.\nLegal reports. Travelling expenses.\nMembership fees and dues in Witness fees not provided for\nassociations to protect carriers elsewhere.\n455. INSURANCE.\nThis account shall include premiums, except reinsurance premiums, for insuring th\u00a9 carrier against loss, through injuries to\npersons or damage to or destruction or loss of property, whether\ncaused by fire, accident, or other cause, when such loss to the carrier would be chargeable to general account VII, General; also\npremiums on fidelity bonds of officers and employees whose pay\nis chargeable to general account VJI, General,\nNote.\u20145^ie premiums paid by the carrier to its insurance fund shall\nbe credited to an insurance account, to which account shall be charged\nthe amount of all claims for injuries to persons and damages to the\nproperty covered by its insurance. To such account shall also be charged\nall reinsurance premiums paid to insurance companies, and to it shall\nbe credited all amounts recovered from insurance companies for damage\nto the property reinsured by them.\n456. RELIEF DEPARTMENT EXPENSES.\nThis account shall include salaries and expenses incurred in\nconnection with conducting relief departments; also contributions to such departments.\n457. PENSIONS.\nThis account shall include pensions or gratuities paid out of\nthe carrier's funds to retired employees or their heirs and the\nexpenses solely in connection therewith.\n458. STATIONERY AND PRINTING.\nThis account shall include the cost of stationery and printing\nused in general offices and not chargeable to other accounts,\nincluding the cost of printing annual reports, contracts, leases,\nstock certificates, and passes. 124\nSTATIONERY AND PRINTING ITEMS.\nAdding (machines.\nAddressographs and\nsupplies.\nArm rests.\nBinders.\nBlank books.\nBlotters.\nBlotting paper.\nBristol board.\nCalculating machines.\nCalendars.\nCarbon paper.\nCardboard.\nCards, blank and\nprinted.\nCirculars.\nComputing tables.\nCopy (impression)\nbooks.\nCopying brushes.\nCopying presses.\nCrayons.\nCyclostyles.\nDating stamps and\nribbons.\nDictaphones.\nDictographs.\nDrawing paper.\nDuplicators.\nElectric pens.\nEnvelopes.\nErasers, rubber and\nsteel.\nEyelet punches.\nEyelets.\nFile boxes, paper.\nForms, blank and\nprinted.\nGlass pens.\n\u25a0Hectographs.\nIndexes.\nInk for writing and\ndrawing.\nInkstands.\nInvoice books.\nLegal cap paper.\nLetter paper.\nManifold paper.\nManifold pens.\nMimeographs.\nMucilage.\nMucilage brushes.\nNeostyles.\nNote paper.\nNotices.\nNumbering stamps.\nOdd. paper.\nPaper.\nPaper baskets.\nPaper clips.\nPaper cutters.\nPaper fasteners.\nPaper files.\nPaper weights.\nPapyrographs.\nParchment paper.\nPasses.\nPay checks.\nPencil sharpeners.\nPencils for writing\nand drawing.\nPenholders.\nPenracks.\nPens for writing and\ndrawing.\nPhonographs and records.\nPins.\nPostage.\nPunches (not con-\n\u25a0ductors' or baggagemen's).\nRubber bands.\nRubber stamps.\nRulers.\nRuling pens.\nScrapbooks.\nSealing wax.\nSeals.\nShears.\nShipping tags.\nShorthand notebooks.\nSponge cups.\nSponges.\nStamps.\nStamps, impression.\nStylographs.\nTablets, blank and\nprinted.\nTape.\nTelegraph blanks.\nTissue (impression)\npaper.\nTracing doth.\nTracing paper.\nTwine.\nTypewriters and ribbons.\nWage tables.\nWastebaskets.\nWater colours.\nWater holders.\nWrapping paper.\n\"Wringers for copying\npresses.\nNote A.\u2014The cost of printing briefs, legal forms, testimony, reports,\netc., for the law department is chargeable to account No. 454, \"Law\nexpenses.\"\n459. VALUATION EXPENSES. (Eliminated.)-\n400. OTHER EXPENSES.\nThis account shall include incidental general expenses which\nare not properly chargeable to any of the foregoing accounts. 125\nITEMS OF EXPENSE.\nCost of draping buildings.\nCost of publishing annual reports in newspapers, and other corporate\nand financial notices of general character.\nCost of publishing notices of stockholders' meetings and of election of\ndirectors.\nDonations on account of catastrophes, epidemics, etc.\nDonations to local fire departments.\nDonations to Y. M. C. A., and similar institutions.\nExchange on checks cashed or deposited.\nExchange on drafts bought.\nFees and expenses paid to directors and trustees.\nLoss through payment of wages to a wrong person.\nPenalties assessed for nonpayment of claims for overcharges.\n461. GENERAL JOINT FACILITIES\u2014DR.\nThis account shall include the carrier's proportions of general\nexpenses incurred by others incident to maintaining and operating tracks, yards, terminals, and other facilities used jointly.\n\u2022 Note.\u2014The purpose of this account is to show the amount accruing\nagainst the carrier for its proportion of the expense of general administration of tracks, yards, terminals, and other facilities administered by\nothers, and in the joint use of which the carrier participates.\n462. GENERAL JOINT FACILITIES\u2014CR.\nThis account shall include amounts chargeable to others as\ntheir proportions of general expenses incurred by the carrier\nincident to maintaining and operating tracks, yards, terminals,\nand other facilities used jointly.\nNote.\u2014The purpose of this account is to show the amounts accruing\nin favour of the carrier and against others for their proportions of the\nexpense of general administration of tracks, yards, terminals, and other\nfacilities administered by the carrier, and in. the joint use of which\nothers participate.\nVIII. TRANSPORTATION FOR INVESTMENT\u2014CR.\nThis account shall include fair allowances representing the\nexpense to the carrier of transporting, on transportation trains,\nmen engaged in and material for construction.\nAmounts credited to this account shall be concurrently charged\nto the appropriate property investment accounts. OPERATING REVENUE ACCOUNTS.\nSPECIAL INSTRUCTIONS.\nPage.\n1. Accounts for operating revenues 5\n2. Interpretation of item lists 6\nGENERAL ACCOUNTS.\nI. Transportation\u2014rail line 7\nII. Transportation\u2014water line '.*.*.*.! 13\nIII. INCIDENTAL 17\nIV. Joint facility 21\nPRIMARY ACCOUNTS.\nI. Transportation\u2014Rail line\u2014\n101. Freight 7\n102. Passenger 8\n103. Excess baggage 9\n104. Sleeping car 10\n105. Parlor and chair car 10\n106. Mail 10\n107. Express 10\n108. Other passenger-train 11\n109. Milk 11\n110. Switching 11\n111. Special service train 12\n112. Other freight-train 12\n113. Water transfers\u2014Freight 12\n114. Water transfers\u2014Passenger 12\n115. Water transfers\u2014Vehicles and live stock 13\n116. Water transfers\u2014Other 13\nH. Transportation\u2014Water line\u2014\n121. Freight 13\n122. Passenger 14\n123. Excess baggage 15\n124. Other passenger service 15\n125. Mail 15\n126. Express 16\n127. Special service 16\n128. Other 15\nIII. INCIDENTAL\t\n131. Dining and buffet 17\n132. Hotel and restaurant 17\n133. Station, train, and boat privilege f 18\n12-7 128\nPage.\n. Incidental\u2014Continued.\n134. Parcel room\t\n135. Storage\u2014Freight\t\n136. Storage\u2014Baggage\t\n137. Demurrage\t\n138. Telegraph and telephone\t\n139. Grain elevator\t\n140. Stockyard 19\n141. Power 20\n142. Rents of buildings and other property 20\n143. Miscellaneous 20\nJoint facility\u2014\n151. Joint facility\u2014Cr 21\n152. Joint facility\u2014Dr 21 OPERATING EXPENSE ACCOUNTS.\nSPECIAL INSTRUCTION.\nPage.\n1. Accounts for operating expenses 22\n2. Maintenance expenses 22\n3. Cost of repairs 23\n4. Royalties on appliances 24\n5. Joint facility accounts 24\n6. Clearing accounts 25\n7. Gravel and sand pits and quarries 25\n8. Power transmission system : 26\n9. Shop expenses ' 26\n10. Material store expenses . 29\n11. Stationery store expenses 29\n12. Insurance 30\n13'. Equalization of expenses 30\n14. Balances in operating reserves 30\n15. Subprimary accounts for water lines and electric divisions 30\n16. Interpretation of item lists 31\nGENERAL ACCOUNTS.\nI. MAINTENANCE OF WAY AND STRUCTURE 32\nII. Maintenance of equipment 57\nIII. Traffic 73\nIV. Transportation\u2014rail line 78\nV. TRANSPORTATION WATER LINE. . 110\nVI. MISCELLANEOUS OPERATIONS 115\nVII. GENERAL \u2022 120\nVIII. TRANSPORTATION FOR INVESTMENT CR 125\nPRIMARY ACCOUNTS.\nI. M.AINTENANCE OF WAY AND STRUCTURES\t\n201. Superintendence 32\n202. Roadway maintenance 34\n204. Underground power tubes 35\n206. Tunnels and subways 35\n20>8. Bridges, trestles, and culverts 36\n210. Elevated structures 36\n212. Ties 37\n214. Rails 37\n216. Other track material 37\n218. Ballast 38\n220. Track laying and surfacing 39\n221. Right-of-way fences 40\n223. Snow and sand fences and snowsheds 40\n225. Crossings and signs 40\n18858\u20149 129 130\nI. Maintenance of way and structures\u2014Continued.\n227. Station and office buildings 41\n229. Roadway buildings 42\n231. Water stations 43\n233. Fuel stations 43\n235. Shops and enginehouses 44\n237. Grain elevators 45\n239. Storage warehouses .'.... 45\n241. Wharves and docks 46\nj 243. Coal and ore wharves 46\n245. Gas producing plants 47\n247. Telegraph and telephone lines 47\n249. Signals and interlockers 48\n257. Power transmission systems 48\n265. Miscellaneous structures \u25a0 51\n267. Paving t 52\n269. Roadway machines 52\n271. Small tools and supplies 52\n272. Removing snow, ice, and sand 54\n273. Assessments for public improvements 54\n274. Injuries to persons 54\n275. Insurance. 55\n276. Stationery and printing 55\n277. Other expenses 56\n278. Maintaining joint tracks, yards, and other facilities\u2014Dr. . 57\n279. Maintaining joint tracks, yards, and other facilities\u2014Cr. . . 57\nII. Maintenance of equipment\u2014\n301. Superintendence - .. 58\n302. Shop machinery 59\n304. Power plant machinery 60\n306. Power substatipn apparatus 60\n308. Steam locomotives\u2014Repairs 61\n30'8 (a). Steam locomotives\u2014Renewals - 62\n314. Freight-train cars\u2014Repairs ; 63\n314 (a). Freight-train cars\u2014Renewals 63\n317. Passenger-train cars\u2014Repairs 64\n317 (a). Passenger-train cars\u2014Renewals 65\n320. Motor equipment of cars\u2014Repairs... 65\n320 (a). Motor equipment\u2014Renewals 66\n323. Floating equipment\u2014Repairs 66\n323 (a). Floating equipment\u2014Renewals 67\n326. Work equipment\u2014Repairs 68\n326 (a). Work equipment\u2014Renewals 69\n329. Miscellaneous equipment\u2014Repairs 69\n329 (a). Miscellaneous equipment\u2014Renewals 70\n332. Injuries to persons 70\n333. Insurance 71\n334. Stationery and printing 71\n335. Other expenses 72\n336. Maintaining joint equipment at terminals\u2014Dr 72\n337. Maintaining joint equipment at terminals\u2014Cr 73 III. Traffic\u2014\n131\nPage.\n351. Superintendence 73\n352. Outside agencies 74\n353. Advertising 75\n354. Traffic associations 76\n355. Fast freight lines 76\n356. Industrial and immigration bureaus 76\n357. Insurance 76\n358. Stationery and.printing 77\n359. Other expenses 78\nIV. Transportation\u2014Rail line\u2014\n371. Superintendence 78\n372. Despatching trains 79\n373. Station employees 79\n374. Weighing, inspection, and demurrage bureaus 81\n375. Coal and ore wharves 81\n376. Station supplies and expenses 81\n377. Tardmasters and yard clerks 83\n378. Yard conductors and brakemen 83\n379. Yard switch and signal tenders 83\n380. Yard enginemen 84\n381. Yard motormen 84\n- 382. Fuel for yard locomotives 84\n383. Yard switching power produced 85\n384. Yard switching power purchased 86\n385. Water for yard locomotives 86\n386. Lubricants for yard locomotives 87\n387. Other supplies for yard locomotives 87\n388. Enginehouse expenses\u2014Yard 88\n389. Yard supplies and-expenses 89\n390. Operating joint yards and terminals\u2014Dr 90\n391. Operating joint yards and terminals\u2014Cr 90\n392. Train enginemen 90\n393. Train motormen 91\n394. Fuel for train locomotives 91\n395. Train power produced \u2022 91\n396. Train power purchased 92\n397. Water for train locomotives 92\n398. Lubricants for train locomotives 93\n399. Other supplies for train locomotives. $3\n400. Enginehouse expenses\u2014Train 94\n401. Trainmen 95\n402. Train supplies and expenses .... 96\n403. Operating sleeping cars 98\n404. Signal and interlocker operation 99\n405. Crossing protection 100\n406. Drawbridge operation.. . . 100\n407. Telegraph iftid telephone operation 100\n408. Operating floating equipment 101\n409. Express service 1G3\n410. Stationery and printing 104\n411. Other expenses 1\u00b05 H-\n132\nPage.\nIV. Transportation-^-Rail line\u2014Continued.\n412. Operating joint tracks and facilities\u2014Dr 105\n413. Operating joint tracks and facilities\u2014Cr 105\n414. Insurance 106\n415. Clearing wrecks .. 106\n416. Damage to property. 107\n417. Damage to live stock on right of way 108\n418. Loss and damage\u2014Freight 108\n419. Loss and damage\u2014Baggage 109\n420. Injuries to persons 110\nV. TRANSPORTATION WATER LINE\t\n431. Operation of vessels Ill\n432. Operation of terminals : 112\n433. Incidental 114\nVI. MISCELLANEOUS OPERATIONS\t\n441. Dining and buffet service 115\n442. Hotels and restaurants 116\n443. Grain elevators 117\n444. Stockyards .. .. 118\n445. Producing power sold 118\n446. Other miscellaneous operations.. - 119\nVII. General\u2014\n451. Salaries and expenses of general officers -. .. .. 120\n452. Salaries and expenses of clerks and attendants 121\n453. General office supplies and expenses 122\n454. Law expenses 122\n455. Insurance - 123\n456. Relief department expenses \u25a0 .. 123\n457. Pensions 123\n458. Stationery and printing 123\n460. Other expenses 124\n461. General joint facilities\u2014Dr .. 125\n462. General joint facilities\u2014Cr 125\nVIII. TRANSPORTATION FOR INVESTMENT Cr 125 ","@language":"en"}],"Genre":[{"@value":"Books","@language":"en"}],"Identifier":[{"@value":"HE215_A2_C364_1917","@language":"en"}],"IsShownAt":[{"@value":"10.14288\/1.0114642","@language":"en"}],"Language":[{"@value":"English","@language":"en"}],"Notes":[{"@value":"\"Effective on July 1, 1915\"","@language":"en"}],"Provider":[{"@value":"Vancouver : University of British Columbia Library","@language":"en"}],"Publisher":[{"@value":"Ottawa : J. de L. Tache","@language":"en"}],"RBSCLocation":[{"@value":"Rare Books and Special Collections","@language":"en"}],"Rights":[{"@value":"These images are provided for research and reference use only. Written permission to publish, copy or otherwise use these images must be obtained from Rare Books & Special Collections http:\/\/www.library.ubc.ca\/spcoll\/","@language":"en"}],"SortDate":[{"@value":"1917-12-31 AD","@language":"en"},{"@value":"1917-12-31 AD","@language":"en"}],"Source":[{"@value":"University of British Columbia. Library. Rare Books and Special Collections. HE215.A2 C364 1917","@language":"en"}],"Title":[{"@value":"Classification of operating revenues and operating expenses of steam roads","@language":"en"}],"Type":[{"@value":"Text","@language":"en"}],"Translation":[{"@value":"","@language":"en"}],"@id":"doi:10.14288\/1.0114642"}