Uniform Classification 
 
 of Accounts 
 
 ELECTRIC RAILWAYS 
 
 PRESCRIBED BY THE 
 
 Railroad Commission of Wisconsin 
 January, 1909 
 
 SECOND EDITION 
 
 Madison, June 1, 1912 
 
: 
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 7 
 
(N } 
 
 Uniform Classification of Electric 
 Railway Accounts 
 
 PRESCRIBED BY THE 
 
 RAILROAD COMMISSION OF WISCONSIN. 
 
 Mapison, July 1, 1909. 
 To Wisconsin Electric Railways :— 
 
 This circular embraces the uniform classification of accounts 
 for electric railways prescribed and issued by the Railroad 
 Commission under date of Januery, 1909, and the detailed text 
 of instructions to accompany such classification prepared under 
 the provisions of chapter 362 of the Laws of 1905 and the 
 amendments thereof, known as the Railroad Rate Commission 
 Law: 
 
 Inquiry, etc., of commission, SECTION Ys. dae tite rail 
 read commissicn may in its discretion prescribe a uniform sys- 
 tem of rendering accounts of business transacted in Wisconsin 
 by all railroads within the meaning of section 2 (including sub- 
 divisions a and b) of chapter 362, laws of 1905. Said commis- 
 sion may also prescribe the manner in which such accounts shall 
 be kept, and the time within which such railroad shall adopt 
 such system; provided that all forms of accounts which may be 
 prescribed by the commission shall conform as nearly as prac- 
 ticable to similar forms prescribed by federal authority. Any 
 railroad within the meaning of section 2 (including subdivisions 
 a and b) of chapter 362 of the laws of 1905, failing to comply 
 with the provisions of this act shall be hable to the penalty pro- 
 vided for in’ section 27 of chapter 362 of the laws of 1905. | 
 
 The term ‘“‘railroad’’ defined. Section 2. a. The term 
 ‘‘railroad’’ as used herein shall mean and embrace all corpora- 
 tions, companies, individuals, associations of individuals, their 
 lessees, trustees or receivers (appointed by any court whatso- 
 ever) that now, or may hereafter, own, operate, manage or 
 
 control any railroad or part of a railroad as a common earrier 
 », ‘ 
 
 643094 
 
4. RAILROAD COMMISSION OF WISCONSIN. 
 
 in this state, or cars, or other equipment used thereon, or 
 bridges, terminals, or side tracks, used in connection there- 
 with, whether owned by such railroad or otherwise, and also 
 all street and mterurban railway companies. The term ‘‘rail- 
 road’? whenever used herein shall also mean and. embrace ex- 
 press companies, and telegraph companies, and all duties re- 
 quired of and penalties imposed upon any railroad or any 
 officer or agent thereof shall, in so far as the same are applicable, 
 be required’ of and imposed upon express companies and tele- 
 graph companies and their officers and agents, and the commis- 
 sion shall have the power of supervision and control of express 
 companies and telegraph companies to the same extent as rail- 
 roads. 
 
 It will be observed that this classification in many respects 
 conforms quite closely to that prescribed for electric railways 
 by the interstate commerce commission. A special effort was 
 made to secure similarity wherever possible, but in a number of 
 instances it was found that changes were necessary to secure 
 greater detail in expenditures or to combine or eliminate ac- 
 counts which had no application to Wisconsin electric railways. 
 The greatest departure from the classification of the inter- 
 state commerce commission is in the power accounts, those herein 
 prescribed being identical with the power accounts prescribed 
 for electric utilities. Where corporations are engaged in only a 
 railway service, greater detail of the cost of power generation 
 was deemed des#able. Where, however, corporations are en- 
 gaged in both railway and electric hght and power service, the 
 change in question will result in greater simplicity since but 
 one group of power accounts will be required, the total cost of 
 power being apportioned over the several departments on the 
 basis of the benefits received. 
 
 In the preparation of this classification conferences were had 
 with the accounting committee of the Wisconsin Street and In- 
 terurban Railway Association and with officers of the associa- 
 tion and of individual railway systems. Co-operation and as- 
 sistance were afforded by representatives of the electric utilities. 
 
 Owing to the great difference in size of the railways it was 
 found necessary to prepare three separate schedules which would 
 recognize these conditions and by each following the same gen- 
 eral principles would permit comparison of the operating result 
 between the smallest and the largest companies. Class C sched- 
 ule is the basis upon which class B and class A schedules have 
 
-_ 
 
 Unirorm Accounts—Etectric RAmways. 5 
 
 been founded, the latter two being an unfolding and refinement 
 of the smallest classification. The basis of the classification is 
 as follows: } 
 
 Jlass A companies—Those having gross earnings in excess of 
 $500,000 per year. 
 
 Class B companies—Those having gross earnings less than 
 $500,000 but in excess of $80,000 per year. 
 
 Class C companies—Those having gross earnings less than 
 $80,000 per year. 
 
 Any railway in class C or class B desiring a more detailed 
 classification than that prescribed for its class, should open the 
 accounts prescribed for the next highest class, and any railway 
 in class A requiring a more detailed system, may go into as 
 much subdivision and refinement of each of the submitted ac- 
 counts as its interest requires, but must not re-arrange or com- 
 bine any two or more of the accounts in such a manner as to in- 
 terfere with the integrity of the scheme and thus destroy the 
 possibility for comparison. A copy of all additional accounts 
 and the desired subdivisions of the prescribed accounts must be 
 filed with the Railroad Commission before such accounts are 
 opened. All records and accounts, including those which are an 
 enlargement, subdivision or refinement of the prescribed ac- 
 counts, are to be open at all times to the examination of this 
 Commission. | 
 
 RAILROAD COMMISSION OF WISCONSIN, 
 By 5. HS MEYER, 
 HaLrorp ERICKSON, 
 J. H. RoEemer, 
 Commissioners. 
 
b RAILROAD COMMISSION OF WISCONSIN. 
 
 SECOND EDITION. 
 
 Mapison, June 1, 1912. 
 To Wisconsin Electric Raviways: 
 
 This circular is a reprint of the Uniform Classification of Ae- 
 counts for Hleetrie Railways preseribed by the Railroad Commis- 
 sion and issued under date of July 1, 1909, together with the 
 Text of Instructions accompanying such classifications. 
 
 No material changes have been made in the subject matter of 
 the previous edition. 
 
 RAILROAD COMMISSION OF WISCONSIN, 
 | By J. M. WINTERBOTHAM, 
 
 Secretary. 
 
INCOME ACCOUNTS. 
 
RAILROAD COMMISSION OF WISCONSIN, 
 
 INCOME ACCOUNT FORM FOR REPORT. 
 
 OPERATING REVENUES. 
 
 Revenue from Transportation. (Details) 
 
 Revenue from Operations Other Than Transpor- 
 
 tation. (Details) 
 Total Operating Revenues 
 
 OPERATING EXPENSES. 
 
 Way and Structures. (Details) 
 Equipment. (Details) 
 Traffic. (Details) 
 Conducting Transportation. (Details) 
 General. (Details) 
 Undistributed. (Details) 
 
 Total Above Items. 
 
 Depreciation. (Details) 
 Contingencies (Extraordinary. ) (Details) 
 Taxes. (Details) 
 Total Operating Expenses. 
 Net Operating Revenue or Deficit 
 Non-Operating Revenue (Details) 
 
 Gross Income or Deficit. 
 
 DEDUCTIONS FROM GROSS INCOME 
 
 Interest on Funded Debt 
 
 Interest on Real Estate Mortgages 
 Interest on Floating Debt 
 
 Contractuil Sinking Fund Requirements 
 Amortization Reserve Requirements 
 Miscellaneous Deductions 
 
 Total 
 
 Net Income or Deficit 
 
 DISPOSITION OF NET INCOME 
 
 Preferred Stock Dividends 
 Common Stock Dividends 
 Other Disposition from Net Income 
 
 Total 
 
 Surplus or Deficit for Year 
 Surplus or Deficit at Beginning of Year 
 Adjustments During Year (Profit and Loss Ac- 
 count) 
 
 Surplus or Deficit at‘Close of Year (as per Bal- 
 ance Sheet) 
 
 (Details) 
 (Details) 
 
 (Wetails) 
 (Details) 
 (Details) 
 
 (Details) 
 (Details) 
 (Details) 
 
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Unirorm ACCOUNTS—ELECTRIC RAILWAYS. q 
 
 SCHEDULE OF REVENUE ACCOUNTS. 
 
 OPERATING REVENUES. 
 
 * A—REVENUE FROM TRANSPORTATION. 
 Classes A, B and C. 
 
 Passenger Revenue. 
 
 Credit this account with aJ] revenues earned by the carrier for the 
 transportation of passengers. To this account shall be credited the 
 carrier’s proportion of the receipts from the sale of tickets and collec- 
 _tion otf cash fares; also over-collections made in excess of determined 
 rates, such over-coliections to be held subject to claim. This account 
 shall be charged with amounts paid for fares refunded; tickets re- 
 deemed; also amounts paid for transferring passengers and baggage 
 between stations and depots, except in cases where the transfer of 
 - both passengers and baggage is provided’ for in the division of the 
 through rate. 
 
 Notr :—Cash fare penalty collections made by conductors and the proportion 
 of amounts collected on sale of mileage tickets and mileage credentials subject 
 to refund should not be credited to the account Passenger Revenue. 
 
 NOTE :—Pcssenger Revenue should be credited with mileage tickets only as the 
 mileage therefrom is honored fer transportation. Receipts from mileage books 
 when solé should be credited to an open account, which account should be 
 charged and Passenger Revenue credited as the mileage is honored. <A similar 
 practice may be allowed in the sale of strip, coupon and other tickets. 
 
10 RAILROAD COMMISSION OF WISCONSIN. 
 
 Baggage Revenue. 
 
 Credit this account with all amounts earned by transportation of 
 baggage in excess of free authorized allowances; also packages, ar- 
 ticles, dogs, etc., transported as baggage. 
 
 Baggage refunds should be charged to this account. 
 
 Parlor and Chair Car Revenue. 
 
 Credit this account with all amounts earned by the carrier. from 
 fares collected from passengers for seats in parlor, observation, chair. 
 and other specix! passenger cars operated by electric railway com: 
 panies. 
 
 To this account. should ke charged authorized refunds and tickets 
 
 redeemed. 
 
 Special Car Revenue (Chartered Cars). 
 
 Credit this account with all revenue received from chartered cars 
 for special passenger service. 
 
 Charge this account with all authorized refunds. 
 
Unirorm AccountTs—ELEcrric RAILWAYS. th 
 
 Mail Revenue. 
 
 Credit this account with all amounts carned by the carrier for the 
 transportation of mails and for the use of raiitway postoffice cars, 
 special facilities, and bonuses-tor snecial mail transportation. 
 
 Charge this account with all fines and penalties imposed by the 
 government when not collected from agents or employes. 
 
 Express Revenue. 
 
 Credit this account with all amounts earned for transportation and 
 for facilities on cars and at stations incident to the transportation of 
 express matter, not including the separate rents of offices at stations. 
 (See account Rents From Land, Buildings and Other Property.) 
 
 When an electric railway transacts an express business through its 
 regular railway organization, the earnings therefrom should be cred- 
 ited to this account. 
 
 The term “express” is intended to cover matter handled at a higher 
 rate than freight on account of quicker service or collection and de- 
 livery. 
 
 Charge this account with all refunds. 
 
Nb RAILROAD COMMISSION OF WISCONSIN. 
 
 Miik Revenue. 
 
 Credit this account with amounts earned for the transportation of 
 milk and creain. 
 
 Charge this account with all amounts refunded and overcharges on 
 milk and cream so carried. 
 
 Freight Revenue. 
 
 Credit this account with amounts earned in the transportation of 
 freight. 
 
 Credit to this account the carrier’s proportion of the receipts for 
 freight transportation; also over-collections made in excess of proper 
 rates, such over-collections to be held subject to claim. 
 
 To this account should be charged overcharges paid resulting from 
 the use of erroneous rates, weights or classification; amounts paid 
 for switching absorbed, authorized allowances, uncollected earnings 
 on freight destroyed in transit and on short and lost freight; also un- 
 collectible undercharges determined after delivery has been made. 
 
 Switching Revenue. _ 
 Credit this account with amounts earned for switching service. 
 Charge this account with all overcharges on such switching. 
 
 Miscellaneous Transportation Revenue. 
 
 Credit this account with all amounts earned from transportation not 
 otherwise provided for. Railways are at liberty to subdivide this ac- 
 count into sub-accounts, a, b, c, etce., to show the revenue from par- 
 ticular sources of operation. 
 
Untrorm Accounts—HLeEctTrRic RAMWAYS. 13 
 
 B—REVENUE FROM OPERATIONS OTHER THAN TRANSPORTA- 
 TION. 
 
 Classes A, B and C. 
 
 Station and Car Privileges. 
 
 Credit this account with the carrier’s revenue from weighing, vend- 
 ing and other automatic machines located at stations; from advertis- 
 ing at stations and on cars; from news companies and others for the 
 privilege of operating news stands at stations and selling papers, 
 periodicals, fruit, etc., on cars; from telephone companies for the 
 privilege of installing and operating commercial telephones at sta- 
 tions and from other similar sources. 
 
 Parcel Room Receipts. 
 
 Credit this account with the ecarrier’s revenue from the operation 
 of parcel rooms, the expenses of which are included in operating ex- 
 penses. 
 
 Storage. 
 
 Credit this account with the carrier’s revenue for sterage of freight 
 and baggage. 
 
 ‘Charge this account with all authorized refunds. 
 
14 RAILROAD COMMISSION OF WISCONSIN. 
 
 Car Service. 
 
 Credit this account with all amounts accruing as penalties for delay 
 in loading or unloading cars (demurrage). 
 
 Charge this account with all authorized refunds. 
 
 Telegraph and Teiephone Service. 
 
 Credit this account with the carrier’s revenues from commercial 
 telegraph and telephone business transacted by it when the expense 
 of transacting such business cannot be separated from the expense 
 of conducting the railway service; amounts received from telegraph 
 and telephone companies, whether proportion of earnings or other- 
 wise, for the privilege of transacting a commercial telegraph or- tele- 
 phcne business in ovfices along the carrier’s lines, when the carrier 
 furnishes some service of its employes whose wages are included in 
 OPERATING EXPENSES. q 
 
 NovTE :—When a telegraph or telephone company rents the telegraph or tele- 
 phene line of a carrier and pays all expenses incident to its maintenance and 
 operation, the rent received should be credited to an appropriate NON-OPERAT- 
 ING REVENU® account. 
 
 Rents from Tracks and Terminals. 
 
 Credit this account with all compensation received for the use of 
 tracks, electric lines, terminals, and bridges in the possession of and 
 maintained or operated by the railway primarily for its own use. 
 
Unirorm Accounts—E.Lectric RAILWAYS. ip 
 
 Credit this account with all amounts earned by transportation of 
 property involved in amounts chargeable against participating indi- 
 viduals, companies or corporations, for their use of such bridges, 
 lines, terminal facilities, etc., in the possession of and maintained 
 by the railway tor the joint benetit of itself and participating indi- 
 viduals or corporations under an arrangement for the apportionment 
 of expenses upon the basis of the relative amounts of benefit to the 
 participating companies, where such arrangement permits including 
 in the charge an element of profit or return upon the property in- 
 volved. 
 
 Notr :—Revenue from leased lines not operated by the lessor should be 
 credited to an apprcpriate NON-OPERATING REVENUE account. 
 
 Rents from Equipment. 
 
 Credit to this account all rents received by the railway for the use 
 of cars, locomotives, electric equipment of cars, and other equipment 
 temporarily out of the possession of the railway but usually in its 
 possession and held by it primarily for its own benefit. Also credit 
 this account with the profit or return upon the value of property in- 
 volved in amounts chargeable against participating individuals, com- 
 panies or corporations for their use of such equipment maintained or 
 operated or held by the railway for the joint benefit of itself and the 
 individuals or corporations using it under an arrangement for the 
 apportionment of expenses upon the basis of the relative amounts 
 of benefit to the participating companies where such arrangement per- 
 mits including in the charge an element of profit or return upon the 
 property involved. 
 
 NOTE :—Revenue from leased equipment held exclusively by another com- 
 
 pany or corporation under some form of lease should be credited to a NON- 
 OPERATING REVENU® account. 
 
16 RAILROAD COMMISSION OF WISCONSIN. 
 
 Rents from Land, Buildings and Other Property. 
 
 Credit this account with the carrier’s revenue from rents of land, 
 buildings, and other property, such as depot and station grounds and 
 buildings, general ard other oifices, rooms rented at stations, docks, 
 wharves, ferry landings, section and other houses, etc., when such 
 property is used in connection with operations and is maintained or 
 operated by the railway primarily for its own benefit. Also credit to 
 this account the profit or return upon the value of property involved in 
 amounts chargeable against participating individuals, companies or 
 corporations for their use of such property in the possession of and 
 maintained or operated by the railway for the joint benefit of itself 
 and the using individuals or corperations under an arrangement for 
 the apportionment of expenses upon the basis of the relative amounts 
 of benefit to the several participating parties, where such arrange- 
 ment permits including in the charge an element of profit or return 
 from the property involved. 
 
 Novr :—Revyenue from rent of land, buildings and other property purchased 
 or conducted as an outside investment and out of the possession and use of the 
 utility should be credited to en appropriate NON-OPERATING REVENUE account. 
 
 Sale of Power. ; 
 
 Credit this account with aJ] revenue from the sale of power other 
 than from operation of a separate utility. Where a company or cor- 
 poration operates an electric lighting or other utility service in con- 
 nection with its electric railway business, 1 separate report will be 
 required from each utiiity departmert. If the total amount of power 
 used in the different utility services is generated at the same power 
 plants and distributed to the different services, the total cost of 
 power used by the railway department will be shown through the ap- 
 portionment of the total cost of power generated, as shown by the de- 
 tailed Power accounts. i 
 
Unirorm Accounts—ELectric RAMWAYS. ayy: 
 
 Joint Electric Power Revenue (Profit). 
 
 When a carrier engages in the production of power for the benefit 
 of another company or companies under an arrangement for the ap- 
 portionment of expenses upon the basis of the relative amounts of 
 benefit to the participating companies, if such arrangement provides 
 for the receipt by the carrier of any profit or return upon its invest- 
 ment, such profit or return should be credited to this account. Such 
 profit or return must be over and above any provision for wear and 
 tear and depreciation in the said production and the amount thereof 
 should be as provided in the arrangement under which the joint pro- 
 duction occurs. 
 
 Revenue from Parks, Resorts and Attractions (Profit). 
 
 Credit to this account the carrier’s receipts from the sale of priv- 
 ileges, admission tickets, etc., in connection with the operation of 
 amusement parks, park properties and resorts operated primarily for 
 the purpose of inducing travel. 
 
 Note :—-When such properties are operated primarily for other purposes, the 
 revenues therefrom must be credited to an appropriate NON-OPERATING REVENUE 
 account. 
 
 Misceilaneous Revenues from Operations Other Than Transportation. 
 Credit this account with all revenue from operations other than 
 transportation and not includible in any of the preceding accounts. 
 Railways are at liberty to subdivide this account into accounts a, b, 
 and ¢c, etc., to show the revenue from any particular source, 
 _ 
 
18 RAILROAD COMMISSION OF WISCONSIN. 
 
 NON-OPERATING REVENUES. 
 
 Classes A, Band Cl. ™ 
 
 Rents from Land, Buildings and Other Property (Net). 
 
 Credit to this account as it accrues all revenue from the rental of 
 land, buildings and other property not used and useful in the opera- 
 tion of the railway business, but operated as outside transactions or 
 held as an investment. | 
 
 Charge to this account all expenses incurred in connection with the 
 collection of rents, commissions and fees therefor, the cost of pro- 
 curing tenants for buildings, drawing contracts and leases, advertis- 
 ing for tenants of such buildings; expenses of ouster proceedings, and 
 taxes, unless the taxes are to be paid by the tenant. Any expenses 
 accruing While land and buildings are idle, also repairs upon such 
 property, will be charged to this account. Only the net revenue or 
 profit from the above transactions will be carried to the INcomg Ac- 
 COUNT in the annual report. 
 
 Credits and charges to this account are to be made in such a man- 
 ner as to admit of a detailed analysis being made when called for by 
 the Railroad Commission. 
 
 Interest on Deposits. 
 
 Credit to this account all interest as it accrues on deposits of the 
 railway funds with banks, trust companies or individuals. Interest 
 on security investments will not be credited to this account but to 
 the account Interest and Dividends From Investments. Interest on 
 moneys belonging to any reserves of the railway will be credited to 
 such reserves. 
 
UNIFoRM ACCOUNTS—ELECTRIC RAILWAYS. 19 
 
 Interest and Dividends from Investments. 
 
 Credit to this account all interest as it accrues upon interest bear- 
 ing securities which are liabilities, either actual or contingent, of 
 solvent companies, cities or individuals held by the railway as invest- 
 ments. 
 
 Credit to this account the cash value as on the date when they be- 
 come collectible, of dividends upon the stocks, preferred and com- 
 mon, of corporations held as investments by the railway. 
 
 A description of the securities whose yieid is credited to this ac- 
 count will be called for in the annual report to the Railroad Commis- 
 sion. 
 
 Miscellaneous Non-Operating Revenues. 
 
 Credit to this account all revenues from non-operating sources not 
 includibie in any of the preceding accounts. The appropriate sub-ac- 
 count will be credited with such items as income from leased lines 
 or terminals and leased equipment, the operation of which has been 
 temporarily cr permanently abandoned by the lessor, revenue from 
 parks, resorts and attractions not conducted primarily for operating 
 purposes, etc. 
 
D() RATLROAD COMMISSION OF WISCONSIN. 
 
 OPERATING EXPENSE ACCOUNTS. 
 
 TI. WaAy AND SrrRucTuRES (Exclusive of Power, General Office, 
 Stores Department, and Utility Equip- 
 . ment Buildings, Fixtures and Grounds) 
 “If. EQuirmenrT (Exclusive of Power Equipment) 
 III. TRAFFIC : 
 IV. CONDUCTING TRANSPORTATION 
 V. GENERAL 
 VI. UNDISTRIBUTED 
 
 Operating Expenses are intended to include all items of expense 
 necessarily incurred in being prepared to serve or in serving the pub- 
 lic in the capacity of an electric railway. This includes the expense 
 of maintaining intact ithe organization of the carrier, the generation 
 of electric power and operation of the cars together with all processes 
 necessarily incident thereto. In order that the OPERATING EXPENSES 
 shall clearly reflect only the cost of rendering such public service, all 
 expenses incident to the operation of any other utility service per- 
 formed, or of transactions of a commercial nature, shall be excluded 
 therefrom. 
 
 Operating Expenses in the broadest significance of the term are 
 divisible into two classes, viz., OPERATION and MAINTENANCE. 
 
 Operation should be understood to mean the “use” of the property 
 and includes labor, materials and supplies and expenses, but excludes 
 all MAINTENANCE items. 
 
 Maintenance should be understood to mean “upkeep,” and should 
 cover all expenditures for current or ordinary repairs, renewals or 
 replacements of property resulting through wear and tear, or through 
 those casualties which are incidental to the nature of the operation 
 and which expenditures are necessary in order to keep up the Ca- 
 pacity of the railway to its original or equivalent state of efficiency. 
 When, however, a complete replacement of any building or structure, 
 facility or unit of equipment is made necessary regardless of such 
 current expenditures, the uncurrent or extraordinary repairs, renew- 
 als or replacements made necessary will be charged to the Deprecia- 
 tion Reserve accumulated for that purpose. 
 
Unirorm Accounts—ELectric RAMmWAYS. 21 
 
 The items includible in the above subdivisions except where some 
 other meaning is clearly apparent from the language used in explain- 
 ing the account shall be understood to have the following meaning: 
 
 The Cost of Labor shall be understood to cover not only wages paid | 
 for manual labor, but salaries and fees paid to persons engaged in 
 clerical, engineering or supervisory occupations. 
 
 Materials and Supplies shall be understood to cover the substances 
 or matter consumed in furnishing the railway service as required or 
 authorized by law and embraces not only finished and unfinished prod- 
 ucts, but all expenses incurred in connection with their preparation 
 for use and specifically chargeable against such products and also in- 
 _ cludes a portion of the stores expenses, if such materials and supplies 
 pass through the stores department. 
 
 Hand Tools because of their liability to loss and theft and their 
 rapid consumption in use are to be considered as operating supplies 
 in the year in which they were purchased and charged to the account 
 for the benefit of which they were purchased. 
 
 Expenses should be understood to mean all expenditures made or 
 incurred which are chargeable to the accounts referred to and which 
 and not LAasor or MATERIALS AND SUPPLIES. 
 
 I. WAY AND STRUCTURES. 
 
 A. Way. 
 
 Superintendence of Way and Structures. 
 
 Charge this account with the salaries and office and traveling ex- 
 penses or officers and their assistants when directly in charge of 
 maintenance of way and structures, including chief engineer, engineer 
 maintenance of way, superintendent of electric line, superintendent of 
 buildings, architect, division engineer, roadmasters, track foremen, 
 and office and field forces; cost of drafting and engineering instru- 
 ments and repairing same; cost of supplies used by employes whose 
 salaries are charged io this account: oflice rent, cost of repairing 
 rented offices, and miscellaneous office expenses when separate offices 
 
22 RAILROAD COMMISSION OF WISCONSIN. 
 
 are mailtained by officers whose salaries are charged to this ac- 
 count. 
 
 | 
 
 NOTE :—It is not intended that any portion of expenses of general offices 
 should be charged te this account. 
 
 NOTE :—When employes enumerated above are engaged in work not chargeable 
 to WAy AND STRUCTURES, their salaries and expenses should be charged to the 
 specific work on which engaged. 
 
 NOTE :—When employes enumerated above have supervision over other de- 
 pariments also, their salaries and expenses should be apportioned over the de- 
 partments over which they have jurisdiction. 
 
 Ballast. 
 
 Charge this account with all expenses incident to the purchase and 
 production of ballast used for maintenance; purchase price of gravel, 
 stone, slag, cinders, sand, and other material used for ballast, in- 
 cluding freight charges, if any; payments for gravel and quarry 
 rights and privileges: expenses of sinking test holes; stripping, blast- 
 ing, loading, and other expenses in connection with production of bal- 
 last. 
 
 t 
 
 Nore :—The cost of iabor delivering, unloading, and putting ballast into track 
 should be charged to the aecceunt Roadway and Track Labor. 
 
 Nove :—In case of ballast produced, an account should be opened in order to 
 determine the unit of cost which is to be used in arriving at the monthly charge 
 to OPERATING EXPENSES on account of ballast used. 
 
 NOTE :—The cost of ties, rails, and rail fastenings and joints in gravel pits 
 should be excluded from the accounts Ties, Rails and Rail Fastenings and 
 Joints. 
 
 Norn :—This account is included ia the account Maintenance of Roadway and 
 Track in class B, and in the account Maintendnee of Way in class C, 
 
Unirorm Accounts—lHwuecrric RAmWways. 03 
 
 Ties. 
 
 Charge this account with the cost of ties and timbers used to re- 
 new cross, switch, and bridge ties, head-blocks and railway crossing 
 timbers for main and repair tracks, sidings and spurs; in tunnels, 
 stations, shop and other yards; on piers, wharves, track scales, in- 
 clines, bridges, trestles, and culverts; in carhouses, shops, and store- 
 houses, and on transfer tables and turntables, including freight, in- 
 spection, and special treatment for preservation. 
 
 Nore :—The cost of lator unloading, distributing, and putting ties in track 
 should be charged to the account Roadiray and Track Labor. 
 
 Notre :—This account is ineclnded in the account Maintenance of Roadway and 
 Track in class B and in the account Maintenance of Way in class C. 
 
 Rails. 
 
 Charge this account with the cost of rails used to renew main and 
 repair tracks, sidings, and spurs; tracks in tunnels, stations, shop and 
 other yards; on piers, wharves, track scales, inclines, bridges, trestles, 
 and culverts; in carhouses, shops, and storehouses, and on transfer 
 tables and turntables, including freight and inspection; also of guard 
 rails used in track. 
 
 Notr :—-The cost of labor of unloading, distributing, and laying rails in track 
 should be charged to the account Roadway and Track Labor. 
 
 Nove :—This account is included in the account Maintenance of Roadway and 
 Track in class B and in the account Maintenance of Way in class C., 
 
 Rail fastenings and Joints. 
 Charge this account with the cost of all rail fastenings and joints used 
 for repairs and renewals, including fish plates, braces, tie plates, tie 
 
24 RAILROAD COMMISSION OF WISCONSIN. 
 
 rods, nuts, bolts, spikes, cost of welded joints, etc., for main and re- 
 pair tracks, sidings, and spurs: tracks in tunnels, stations, shop and 
 other yards; on piers, wharves, track scales, inclines, bridges, trestles, 
 and culverts; in carhouses, shops and storehouses, and on transfer 
 tables and turntables, including freight and inspection. 
 
 NOTE :—The cost of applying rail fastenings and joints should be charged 
 to the account Roadway and Track Labor. 
 
 NOTE :—This account is included in the account Maintenance of Roadway and 
 Track in class B and in the account Maintenance of Way in class C. 
 
 Special Work. 
 
 Charge this account with the cost of material used in repairing 
 and renewing special work, including steam and street railroad cross- 
 ings, cross-overs, curves, frogs, run-offs, switches, switchmates, and 
 
 turnouts, and freight and inspection. 
 
 Notre :—The cost of labor in connection with this work should be charged to 
 the account Roadway and Track Labor. 
 
 Nove :—This account is included in the account Maintenance of Roadway and 
 Track in class B and in the account Maintenance of Way in class C. 
 
 Roadway and Track Labor. 
 
 Charge this account with the cost of all labor used in unloading, 
 distributing and placing ballast; renewing and relaying ties; repair- 
 ing, renewing and relaying rails; repairing, renewing, and replacing 
 rail fastenings and joints; repairing, renewing, and replacing special 
 
 7. 
 
Unirorm Accounts—ELectric RAWWAYS. 25 
 
 work; also that used in grading, aligning, surfacing, and gauging 
 tracks; taking up track, whether another is laid to replace it or 
 not: constructing and cleaning tile and open ditches; protecting banks 
 by retaining walls, riprap, piling, piers, dikes, or other means; pa- 
 trolling, inspecting, and watching track, and other miscellaneous road- 
 way and track labor. 
 
 Note: —This account is incladed in the account Maintenance of Roadway and 
 Track in elass B and in the account Maintenance of Way in class C. 
 
 Maintenance of Paving. 
 
 Charge this account with the cost of material used and labor ex- 
 pended in repairing and renewing paving, including granite, wood, 
 brick, and asphaltum pavement; sand and concrete work made neces- 
 sary by repairs and renewals of paving; hauling and distributing ma- 
 terial; aiso cost of removing old material. 
 
 Repairs and renewals of street paving required by municipalities 
 in connection with roadway and track should be charged to this ac- 
 count. 
 
 NOTE :—This account is included in the account Maintenance of Roadway and 
 Track in class B and in the account Maintenance of Way in class C. 
 
 Miscellaneoiis Roadway and Track Expenses. 
 
 Charge this account with the cost of roadway tools when chargeable 
 to expenses and cost of all material used and labor expended in re- 
 pairing and renewing all tools, implements, flags, lanterns, etc., used in 
 
26 RamROAD COMMISSION OF WISCONSIN. 
 
 repairing roadway and track: also any other material, supplies, and 
 incidental expenses that are not properly chargeable to any of the pre- 
 ceding accounts under Maintenance of Roadway and Track. 
 
 Note :—This account is included in the account Maintenance of Roadway and 
 Track in class B and in the account Maintenance of Way in class C, 
 
 Cleaning and Sanding Track. 
 
 Charge this account with the cost of material used and labor ex- 
 pended in cleaning, greasing, watering, sprinkling, and oiling roadway 
 and tracks; sanding track; cost of sand and of hauling, drying, and 
 distributing same: cost of track brooms and other cleaning and sand- 
 ing tools and apparatus: curve grease, water for sprinkling and water- 
 ing track; oil for oiling roadbed, and all other supplies and expenses 
 ‘incident to the work. 
 
 Repairs and renewals of sprinkling and sand cars used in connection 
 with this work and also repairs and renewals of harness and wagons 
 used in connection with this work should be charged to the account 
 Maintenance of Utility Equipment. 
 
 The cost of sprinkling rendered necessary by repairs or construction 
 of track or paving should be charged to the proper MAINTENANCE or 
 CONSTRUCTION account. 
 
 Nore :—This account is included in the account Maintenance of Roadway and 
 Track in class B and in the account Maintenance of Way in class C. 
 / 
 
Unirorm AccountTs—ELEcTRIC RAILWAYS. OY 
 
 Removal of Snow, Ice, and Sand from Tracks. 
 
 Charge this account with the cost of all material used and labor 
 expended for the removal of snow, ice, and sand from tracks, whether 
 done by the company or otherwise, including tools and expenses, cost 
 of salt, and delivering same in cairhouses or bins, and the wages of men 
 engaged in salting track and operating snowplows, sweepers, scrapers, 
 etc. 
 
 Repairs and renewals of salt cars, snowplows, sweepers, scrapers, 
 and miscellaneous snow and sand equipment used in connection with 
 this work, and repairs and renewals of harness and wagons used in 
 connection with this work should be charged to the account Mainte- 
 nance of Utility Equipment. 
 
 NOTE :—This azcount is included in the account Maintenance of Roadway and 
 Track in class B and in the account Maintenance of Way in class C. 
 
 Maintenance oy Tunnels, Bridges, Trestles, Culverts, and Subways. 
 
 Charge this account with the cost of material used and labor ex- 
 pended in repairing tunnels and subways; pay of tunnel watchmen 
 and cost of supplies used by them; cleaning, repainting, and white- 
 washing; and maintenance of lighting, ventilating, and drainage sys- 
 tems. This account does not include repairs or renewals to roadway, 
 tracks, or electric feeder and contact lines through tunnels and sub- 
 ways. 
 
 Charge, also. with the cost of all material used and labor expended 
 in repairing and renewing bridges, trestles, culverts (both substructure 
 and superstructure), piers, abutments, masonry, and drain pipes, in- 
 -Cluding repairs made necessary by washouts; retaining walls, riprap- 
 ping, and dikes necessary to protect or strengthen bridges and culverts 
 against ice. water, or drift; guards on bridges, framing ties for 
 bridges; bridge signs or number boards; cost of cleaning channels un- 
 der bridges and cleaning culverts; altering and bracing bridges and 
 trestles during progress of filling; cost of removing old bridges in con- 
 
28 RAILROAD COMMISSION OF WISCONSIN. 
 
 nection with construction of new bridges, and constructing and re- 
 moving temporary or false work used in repairing and renewinz 
 bridges and culverts; also pay of bridge foremen and bridge watch- 
 men and cost of ali supplies used by them, and pay of bridge inspec- 
 tors and expenses incident to bridge inspection. 
 
 NOTE :—Any structure carrying tracks over other tracks, a steam, highway, 
 or canal should be considered a bridge or a culvert. The cost of: maintaining 
 structures, carrying other tracks, canals, highways; ete, over the carrier's 
 tracks should be charged to the account J/aintenance of Crossings, Fences, Cat- 
 tle Guards, and Signs. : 
 
 Nore :—This account is included in the account Miscellaneous Maintenance of 
 Way in class B, and in the account Afaintenance of Way in class C. 
 
 Maintenance of Crossings, Fences, Cattle Guards, and Signs. 
 
 Charge this account with the cost of all material used and labor ex- 
 pended in repairing and renewing street, road, and farm crossings at 
 grade, overhead bridges and viaducts, roadways of undergrade foot or 
 wagon crossings, crossing gates and warning signals, cost of drainage 
 and excavations for undergrade crossings, and payments and assess- 
 ments for street repairs or sewers at crossings. 
 
 Charge also with the cost of all material used and labor expended 
 in repairing and renewing right-of-way fences, snow and sand fences, 
 cattle guards, wing fences, aprons, and hedges; and mile, section, 
 warning, and other roadway signs. ; 
 
 Notre :—This account does not include the cost of track maintenance proper, 
 suco as frogs, cross-overs, switches, etc., which should be charged to the account 
 Special Work or the appropriate MAINTENANCE account. 
 
 NoTE :—Street or sewer repairs within the limits of shop grounds or imme- 
 diately adjacent to station buildings should be charged to the account Main- 
 tenance of Buildings, Fiatures and Grounds or the appropriate sub-account | 
 thereunder. at 
 
 NOTE :—'This account is included in the aecount Miscellaneous Maintenance of 
 Wav in class B, and in the account Maintenance of Way in class C. 
 
Unirorm AccouNTs—LELEctRIG RAILWAYS. 29 
 
 Maintenance of Signal and Interlocking Systems. 
 
 Charge this account with the cost of all material used and labor ex- 
 pended in repairing and renewing buildings and appliances of inter- 
 locking systems, semaphores, block and other signal systems, and all 
 machinery, such as air compressors, levers, boilers, dynamos, engines, 
 and machinery and fixtures used in connection therewith. 
 
 Norg :—This account does not include the cost of track material proper, re- 
 quired in connection with interlockers, such as switches, special track fasten- 
 ings, split rails, frogs, ete., the cost of which should be charged to the proper 
 MAINTENANCE OF WAY accounts. 
 
 NOTE :—Rent of appliances for signal and interlocking systems should be 
 charged to the account Operation of Signal and Interlocking Systems. 
 
 NovE :—If signal wires are attached to poles and fixtures used for other pur- 
 poses, the cost of such poles and fixtures should be charged to the account 
 Maintenance of Transnission System, or Maintenance of Distribution System, 
 as the nature of the pole line determines. 
 
 Nove :—This account is included in the account Miscellancous Maintenance of 
 Way in class B and in the aecount Wainlenance of Way in class C. 
 
 Maintenance of Telephone and Telegraph Systems. 
 
 Charge this account with the cost of all material used and labor 
 expended in repairing and renewing telephone and telegraph systems 
 owned by the company or for which it is responsible, including con- 
 duiis, poles. cross-arms, insulators, wires, cables, cable boxes, instru- 
 ments, battery jars, switchboards, and all other appurtenances form- 
 ing a part of the telephone and telegraph systems. 
 
 NoTE :—Rent of telephone and telegraph systems should be charged to the 
 account Operction of Telephone and Telegraph Systems. 
 
 Nore :—lf telephone or telegraph wires are attached to poles and fixtures used 
 for other purposes, the cost of repairs of such poles and fixtures should be 
 charged to the account Maintenance of Transmission System or Maintenance of 
 Distribution System, as the nature of the pole line determines. 
 
 Noth :—This aceount is included in the account Miscellaneous Maintenance of 
 Way in class B and in the aceount Maintenance of Way in class C. 
 
30 RAILROAD COMMISSION OF WISCONSIN. 
 
 Miscellaneous Way Expenses. 
 Charge this account with all expenses in connection with MAINTE- 
 
 NANCE OF Way not properly chargeable to any of the preceding ac- 
 counts 
 
 Norn :—This account is included in the account Miscellaneous Maintenance of 
 Way in class B and in the account Maintenance of Way in class C. 
 
 B. Electric Line. 
 
 Maintenance of Transmission System. 
 
 Charge this account with the cost of ail material used and labor ex- 
 pended in repairing and renewing the high-tension transmission sys- 
 tem, including cabies, wires, insulators, insulator pins, and insulating 
 material. Charge also with repairs and renewals of underground 
 transmission conduits, manholes, sewer connections, sewer traps, and 
 paving; replacement and renewal of poles, painting poles, removing 
 and resetting poles, repairing poles and pole fixtures, cross-arms, 
 braces, brackets and other pole fixtures and appliances; guys and other 
 supports for holding poles, towers and other structures in position; 
 also replacement and renewal of towers, painting towers, repairs to 
 towers and other appliances for supporting the overhead transmission 
 system. The cost of maintaining poles, towers and other supporting 
 fixtures, which carry both transmission and distribution conductors, 
 should be apportioned between this account and the account 
 Maintenance of Distribution System. 
 
 Nott :—In electric railway operations, when the electric current generated 
 (or received) is changed by means of (@) rotary converters, or (b) motor gener- 
 ator sets, or fc) static transformers (substation apparatus), that portion of the 
 line (or outside conductor system) carrying current of other than the operating 
 kind or voltage shall be classed as the TRANSMISSION SYSTEM. Tie lines be- 
 tween generating stations and substations shall follow the same rule as other 
 lines. 
 
 When the electric current is generated (or received) and used substantially 
 unchanged in voltage and kind, the line (or outside conductor system), includ- 
 ing feeders, trolley wire, booster circuits, and supplementary return (if any), 
 shall be classed wholly as the DISTRIBUTION SYSTEM. 
 
 Notr :—This account is included in the account Maintenance of Electric Lines 
 in class C, 
 
Unirorm AccountTs—ELEctTRIC RAILWAYS. SL 
 
 Maintenance of Distribution System. 
 
 Charge this account with the cost of material used and labor ex- 
 pended in repairing and renewing the distribution system, as follows: 
 
 a. Overhead feeders for transmitting low-tension power from 
 power stations and substations, including insulators and connections. 
 
 b. Underground feeders for transmitting low-tension power from 
 power stations and substations, including insulators and connections. 
 
 c. Track bonding, including track bonds, cost of punching and drill- 
 ing rails for track bonds, and testing for defective bonding. 
 
 d. Overhead trolley, including cost of trolley, guard, span, strain, 
 supplementary and other wires, and all catenary construction used in 
 connection with the overhead trolley system. 
 
 e. Third rail, including cost of third rail, braces and supports for 
 same, insulating devices, material used for covering and protecting 
 same, and all fixtures and appliances connected with third-rail con- 
 ductors. 
 
 Nore :—-In electric railway operations, when the electric current generated 
 (or received) is changed by means of (a) rotary converters or (0) motor gener- 
 ator sets or (c) static transformers (substation apparatus) that portion of the 
 line (or outside conductor system) carrying current of other than the operat- 
 ing kind or voltage shall be classed as the TRANSMISSION SYSTEM. ‘Tie lines 
 between generating stations and substations shall follow the same rule as 
 other lines 
 
 When electric current is generated (or received) and used substantially un- 
 ehangeG in voltage and kind, the line (or outside conductor system), including 
 feeders, troliey wire, booster circuits, and supplementary return (if any), 
 shall be classed wholly as the DISTRIBUTION SYSTEM. 
 
 Norn :—-This account is included in the account Maintenance of Electric Line 
 in class C. 
 
 Miscellaneous Electric Line Expenses. 
 
 Charge this account with all expenses in connection with mainte- 
 nance of electric line not properly chargeable to any of the preceding 
 accounts. Replacements, properly chargeable to CAPITAL accounts, 
 must not be included here. 
 
 Novis :—This account is ineluded in the account Maintenance of Electric Line 
 in class C. - 
 
ae RAILROAD COMMISSION OF WISCONSIN. 
 
 C. Buildings, Fixtures and Grounds 
 
 (Exclusive of Power, General Office, Stores Department, and Utility 
 Hquipment Buildings, Fixtures and Grounds.) 
 
 Maintenance of Buildings, Fixtures and Grounds. 
 
 Charge to this account the cost of all material used and labor ex- 
 pended in repairing buildings and structures, cost of fixtures and re- 
 pairs to same, cost of maintaining walks, driveways, and grounds con- 
 nected with buildings; cost of delivering material, including freight 
 charges, if any, and all incidental expenses connected with the mainte- 
 nance of buildings and structures. 
 
 The term “buildings, fixtures and grounds,” in addition to embracing 
 the buildings proper, is understood to include fixtures when immovable 
 and built in as a part of the structure; pipes for gas, water, sewerage, 
 and drainage; apparatus for heating, lighting, and ventilating; freight 
 and passenger elevators with fixtures and appurtenances; platforms; 
 appliances for protecting buildings against fire; fences, walls, side- 
 walks, and pavements within the limit of grounds immediately adja- 
 cent to buildings or yards, except paving in tracks. 
 
 The maintenance of buildings, fixtures, and grounds should be 
 subdivided by class A and class B carriers: under the following head- 
 ings, which shall be the titles of sub-accounts set up hereunder: 
 
 a. Way buildings, fixtures and grounds. 
 
 b. Shop buildings, fixtures and grounds. 
 
 c. Carhouse buildings, fixtures and grounds. 
 
 d. Docks and wharves. 
 
 e. Miscellaneous buildings, fixtures and grounds, 
 
 Il, EQUIPMENT. 
 
 Superintendence of Equipment. 
 Charge this account with the salaries and office and traveling ex- 
 
 penses of officers and their assistants when directly in charge of equip- 
 
Unirorm AccOUNTS—ELEctTRIC RAMWAYS. 33 
 
 ment, including superintendent of equipment, mechanical engineer, 
 electrical engineer, superintendent oc rolling stock, master car builder, 
 master mechanic, general foreman, and their office forces. Charze 
 also with the cost of drafting and engineering instruments and the cost 
 or repairing same; cost of supplies used by employes whose salaries 
 are charged to this account; office rent, cost of repairing rented offices, 
 and miscellaneous office expenses, when separate offices are main- 
 tained by officers whose salaries are charged to this account. 
 
 Note :—It is not intended that any portion of expenses of general offices 
 should be charged to this account. 
 
 Note :—When employes enumerated above are engaged in work not charge- 
 able to EQUIPMENT their salaries and expenses should be charged to the specific 
 work on which engaged. 
 
 Notse :—-When employes enumerated above have supervision over other depart- 
 ments also, their salaries and expenses should be apportioned over the depart- 
 ments over which they have jurisdiction, the apportionment being on the basis 
 of service rendered. 
 
 Maintenance of Revenue Passenger and Combination Cars. 
 
 Charge this account with the cost of all material used and labor 
 expended in repairing passenger and combination cars. 
 
 The term ‘‘car” includes body, trucks, and all fixtures and appliances 
 inside of or attached to the car body or trucks, except the electric 
 equipment of the car. The term “combination car” includes all cars 
 that are used in part for carrying passengers. 
 
 The cost of shifting trucks of cars from car bodies of this class 
 shall be charged to this account. 
 
 Norn :—Incandescent lamps and other supplies for cars should be charged to 
 the aecount Miscellaneous Car Service Hapenses. 
 
 Nore :—This account is included in the account Maintenance of Revenue Cars 
 und Locomotives in class & and class C, 
 
 C 
 
34 RAILROAD COMMISSION OF WISCONSIN, 
 
 Maintenance of Revenue Freight, Express and Mail Cars. 
 
 Charge this account with the cost of all material used and labor 
 expended in repairing freight, express, and mail cars, from the opera- 
 tion of which revenue is derived. 
 
 The term “car” includes body and trucks, and all fixtures and ap- 
 pliances inside of or attached to the car body or trucks, except the 
 electric equipment of the car. 
 
 The cost of shifting trucks of cars from car bodies of this class 
 shall be charged to this account. 
 
 Nore :—--Ineandescent lamps and other supplies fer ears should be charged. to 
 the account Wiscellaneous Oar Service Lxpenses. 
 
 Norn :—This account is included in the account Maintenance of Revenue Care 
 and Loecometives in class B and Slass C. 
 
 ¢ 
 
 Maintenance of Revenue Locomotives. 
 
 Charge this account with the cost of all material used and labor 
 expended in repairing locomotives from the operation of which reve- 
 nue is derived. | 
 
 The term “locomotive” includes body and trucks, and all fixtures and 
 appliances inside of or attached to the body or trucks, except the elec- 
 tric equipment of locomotives. 
 
 The cost of shifting trucks from one locomotive to another should 
 be charged to this account. 
 
 WOoTE :—Incancescent lamps and other supplies for locomotives should be 
 charged to the account Miscellaneous Car Service Erpenses. 
 
 Note :—This account is included in the account Maintenance of Revenue Cars 
 and Locomotives in class B and elass C, 
 
Unirorm Accounts—ELEctTRIG RAILWAYS. 35 
 
 Maintenance of Electric Equipment of Revenue Cars. 
 
 Charge this account with the cost of all material used and labor ex- 
 pended in repairing the electric equipment and wiring of all passenger, 
 combination, freight, express, and mail cars from the operation of 
 which revenue is derived. 
 
 The cost of shifting electric equipment from one car to another 
 
 which revenue is derived. 
 
 Norn :—Ineandeseent lamps and other supplies for cars should be charged to 
 the account Wiscellaneous Car Service Lavenses. 
 
 Norse :—This account is included in the aceount Maintenance of Electric 
 Equipment of Revenue Cars and Locomotives in class B and class C, 
 
 Maintenance of Electric Equipment of Revenue Locomotives. 
 
 Charge this account with the cost of all material used and labor ex- 
 pended in repairing electric equipment and wiring of locomotives, 
 fron the operation of which revenue is derived. 
 
 The cost of shifting electric equipment of locomotives from one 
 
 locomotive to anotber should be charged to this account. 
 
 Nove :—Incandescent lamps and other supplies for locomotives should be 
 charged to the account Miscellaneous Car Service Hapenses. 
 
 Notr :—This account is included in the account Maintenance of Electric 
 Equipment of Revenue Cars and Locomotives in class B and class C, — 
 
 Maintenance of Utility Equipment. 
 Charge this account with the cost of all material used and labor 
 expended in repairing utility equipment cars and locomotives, includ- 
 
36 RAILROAD COMMISSION OF WISCONSIN, 
 
 ing water cars, sprinkling cars, sand cars, salt cars, supply cars, line 
 cars, snowplows, sweepers, scrapers, and other work, sand, and snow 
 equipraent, together with repairs to the electric equipment of such 
 utility equipment. Charge this account, also, with the cost of repairs 
 to harnesses, automobiles, and repair, emergency, tower and other 
 service wagons, sleds, sleighs, omnibuses and other vehicles; and 
 cost of horses purchased to replace others lost by death or worn out 
 in service, unless it is the policv of the carrier to replace horses 
 through the depreciation’ accumulation. This account will also be 
 charged with repairs to stores department equipment and apparatus. 
 
 Notr :—This account is included in the account Miscellaneous Equipment Ex- 
 penses in class B and class C. 
 
 Shop Expenses. 
 
 Charge this account with all expenditures for heating and lighting 
 repair shops; miscellaneous expenses ef such shops, including fuel, 
 water, and ice; oil, grease, waste, and other material used in lubri- 
 cating shop machinery and tools; cost of supplies and small hand 
 tools used by mechanics, and wages of employes making and repair- 
 ing same; wages of stationary engineers and firemen; watchmen, 
 sweepers, cleaners, and other unskilled laborers employed in general 
 work in and about shops and shop yards. 
 
 Charge this account, also, with the cost of all material used and 
 labor expended in repairing machinery and tools in shops and car- 
 houses, such as engines and boilers, shafting and belting; cranes, 
 hoists, jacks, and other equipment used in connection therewith; 
 furnaces, forges, lathes, shapers, drill presses, wheel grinders and 
 wheel presses, planers, etc. 
 
 Norr :—This account is included in the account Miscellaneous Equipment Ex- 
 menses in class B and elass C. 
 
 ‘ 
 
UnirorMm AccouNTsS—ELEcTRIC RAILWAYS. af 
 Miscellaneous Equipment Expenses. 
 Charge this account with all expenses in connection with the mainte- 
 nance of equipment not properly chargeable to any of the other 
 EQUIPMENT accounts. 
 
 Nott :—This account is included in the account Miscellaneous Equipment Ea- 
 penses in class B and class C. 
 
 lil. TRAFFIC. 
 
 Superintendence of Traffic. 
 
 Charge this account with the salaries and office and traveling ex- 
 penses of officers and their assistants when directly in charge of 
 traffic, including traffic managers, general freight, express, passenger, 
 and ticket agents, commercial, city, district, and excursion agents, 
 their clerks and assistants; cost of supplies used by employes whose 
 salaries are charged to this account; office rent and cost of repairing 
 rented offices, and miscellaneous office expenses when separate offices 
 are maintained by officers whose salaries are charged to this account. 
 
 NOTE :—It is not intended that any portion of expenses of general officers 
 should be charged to this account. 
 
 Norm :—When employes enumerated above are engaged in work not chargeable 
 to TRAFFIC, their salaries and expenses should be charged to the specific work 
 on which engaged 
 
 Norse :—When employes enumerated above have supervision over other depart- 
 ments also, their salaries and expenses should be apportioned among the depart- 
 ments over which they have jurisdiction, upon the basis of service rendered. 
 
 Novem :—This account is included in the aeconnt Traffic Eapenses in class B 
 and elass C. 
 
38 RAILROAD COMMISSION OF WISCONSIN. 
 
 Advertising. 
 
 Charge this account with the salaries and expenses of advertising 
 azents; cost of bill posting, and printing, publishing and distributing 
 passenger time-tables, folders, notices to shippers, and other Aadvertis- 
 ing matter: advertising in newspapers and periodicals for the purpose 
 of securing traffic; bulletin boards, cards, cases, display cards, photo- 
 graphs, and postage and express charges on advertising matter, and 
 
 other expenses for attracting traffic. 
 
 Notre :—This account is included in the account Traffic Expenses in class B 
 and class C. 
 
 Parks, Resorts and Attractions. 
 
 Charge this account with the cost of operating amusement parks, 
 resorts, and other like attractions maintained and operated for the 
 purpose of inducing travel upon the line of the carrier. 
 
 Notr :—Where anv such park, vesort. or other attraction is maintained pri- 
 marily for any other purpose than the stimulation of travel upon the line of the 
 carrier, it snall be considered an outside operation, and the expenses of such 
 operation and maintenance shall be excluded from street railway operation ex- 
 penses, and the net revenue from the operation of such parks, resorts and other 
 attractions shall be included in NON-OPERATING REVENUES. 
 
 Norn :—This account is ineludid in the aecount Traffic Ewpenses in class B 
 
 and class C., 
 
 Miscellaneous Traffic Expenses. 
 Charge this account with all expenses of traffic associations, includ- 
 ing membership fees, contributions and donations for the distinct pur- 
 
Unirorm Accounts—ELectric RAamwavys. 39 
 
 pose of securing passenger traific, and all other traffic expenses not 
 chargeable to any of the preceding TRAFFIC accounts. 
 
 NOTE :—This account is included in the account T'raffic Hapenses in class B 
 and class C. 
 
 IV. CONDUCTING TRANSPORTATION. 
 
 A. Power. 
 
 Maintenance of Power Equipment (including Power Buildings). 
 Operation of Power Equipment. 
 
 The Power accounts to be kept by electric railways are identical 
 with those prescribed by the Railroad Commission for electric utilities. 
 Those electric railways, also engaged in the electric utility service, 
 need open but one set of Powrr accounts, and apportion the total cost 
 of power over the several departments upon the basis of the benefits 
 derived. Such detailed Powrr accounts will be reported to the Rail- 
 road Commission in the annual report for each utility making such 
 annual statement, together with the apportionment of the total cost 
 of power, charging the railway proportion to the account Power Ap- 
 portioned—Debit (Proportion .of Cost of Power—Railway). Those 
 electric railways operating no other utility making 1 demand for power 
 wili show the total cost of power in the detail prescribed for elec- 
 tric utilities, and carry the total cost of maintenance and operation 
 on account of power, and the expenditure for power purchased, to the 
 railway OPERATING EXPENSE accounts Maintenance of Power Equipment 
 (Including Power Buildings), Operation of Power Equipment, and 
 Power Purchased, respectively. 
 
46 Ranzeosww Cowmesmex oF Wreoossts 
 
 Power Purchased. < 
 
 Charge this account with the cost of ali power purchased. Sub 
 accounts are to be opened with each company or individual from whous 
 such power is parchased_ the account showinz the name of the selimge 
 company or individual the amount of power im kilowatt hours par 
 chased, the rate per kilowatt hour and the total cost of such power. 
 which detaiis will te called for im the zmmuz! report to the Eaileuad 
 Commission. 
 
 Power Exchanged—Sa2lance. 
 
 If a company aciually exchanges power with another compzny, it 
 should charge to this account the value of the power received from 
 the other company. and should credit to this account the value of the 
 power it delivers to the other company. and the amount shown 2s 2B 
 operating expense should be the met debit or credit belance 
 
 Power Apportioned—Debit (Proportion of Cost of Power—Railway). 
 Charge this account with the proper proportion of the total cost of 
 electric power generated. This account will be set up by those com 
 panies operating a railway and one or more utilities using electric 
 energy. In such cases the power accounts as prescribed will be 
 opened, the entire group of such accounts being regarded as an appor 
 tionment account and the total cost of power will be apportioned over 
 
 = 
 
Unirorm AccouNTs—HL.eEctTrRic RAmways. 41 
 
 the several departments or utilities making a demand for power, 
 charging to this account the proportion of the total cost of power 
 generated properly chargeable to the railway department. . 
 
 Power Apportioned—Credit (Proportion of Cost of Power—Other than 
 Railway). 
 
 Credit this account with the proper proportion of the total cost of 
 electric power generated. This account will be set up by those com- 
 panies operating a railway and one or more utilities using electric 
 energy. Jn such cases the power accounts as prescribed will be 
 opened, the entire group of such accounts being regarded as an ap- 
 portionment account and the total cost of power will be apportioned 
 over the several departments or utilities making a demand for power, 
 crediting this account with the proportion of the total cost of power 
 generated which is properly chargeable to such electric or other utili- 
 ties, leaving the balance as a power charge of the railway department. 
 
 ore 
 
42 RAILROAD COMMISSION OF WISCONSIN. 
 
 POWER ACCOUNTS. 
 (As prescribed for Electric Utilities) 
 
 1. STEAM POWER GENERATION. 
 
 Superintendence. 
 
 Charge to this account the total cost of superintendence of the steam 
 power generation plant. This account includes the salaries of the 
 superintendent of power plant, chemists at plant, draftsmen, foremen 
 and all clerical help upon records and accounts pertaining to steam 
 power generation, whether at the general office or at the plant. Charge 
 also with the proportion of the salaries of the engineering staff as- 
 signable to the steam power plant. 
 
 Notu :—If energy is also generated by hydraulic power or gas power, the 
 total cost of superintendence at the station will be apportioned over the cor- 
 
 responding SUPERINTENDENCE aceounts. 
 Notr :—-This account is included in the account Operating Labor in class C, 
 
 Engine Labor. 
 
 Charge io this account the cost of all labor engaged in operating 
 steam prime mover equipment. This includes such labor as that of 
 chief engineers and assistants, engineers, oilers, wipers, machinists 
 and all other employes whose duties concern the operation of such 
 steam prime movers. Exclude all maintenance labor. 
 
 Nory :—This account is included in the account Operating Labor in class C, 
 
sv 
 
 Unirorm Accounts—E.ectric RAmways. a 
 
 Electrical Labor. 
 
 Charge to this account all labor in connection with operating the 
 electric apparatus and devices driven by steam power, beginning with 
 the generators, direct connected or belted to the prime movers, and 
 including the power plant switchboards, feeders, terminal board, and 
 to where the electric current leaves the power plant switchboard for 
 the transmission or distribution system. This account includes the 
 salaries of system operators or load dispatchers, foremen over regu- 
 lators, regulators and assistants, generator attendants, switchboard 
 attendants, brushmen, electric wipers, power plant wiremen and all 
 other employes whose duties are the operation of the steam power 
 plant electrical equipment. Exclude maintenance labor. 
 
 Nore :—l1f energy is also generated by hydraulic power or by gas power or 
 both and such electric apparatus is attended jointly by the station electrical 
 labor, such labor will be vroperly apportioned over the respective classes of 
 POWER accounts. 
 
 Note :—This account is inctuded in the account Operating Labor in class C. 
 
 Miscellaneous Lakor, 
 
 Charge this account with the salaries and wages of all employes in 
 and about the steam power generating plant engaged in operating the 
 plant, including watchmen, labor cleaning buildings and yards, jani- 
 tors, messengers, and general labor not chargeable to any of the fore- 
 going steam power plant operating labor accounts. Exclude mainte- 
 
 nance labor. 
 
 Norn :—If energy is alse generated at the station by other than steam power, 
 labor charges jointly incurred will be apportioned aecordingly over the appro- 
 priate classes of POWER accounts. 
 
 Nortr:—This account is ineluded in the account Operating Labor in class C. 
 
44 RAILROAD COMMISSION OF WISCONSIN. 
 
 Steam Generated. 
 
 The total expense of generating steam is to be determined through a 
 group of accounts referred to as the STEAM GENERATION APPORTION- 
 MENT Account. Where a utility is furnishing but one public service 
 from its boiler plant, the details of the steam expense will appear in 
 the STEAM GENERATION APPORTIONMENT ACCOUNT, and the total expense 
 as shown therein will be carried to this account in the Power group 
 of accounts and so shown in the annual report to the Railroad Com- 
 mission. Where, however, two or more utilities or services are mak- 
 ing a demand upon the same boiler equipment, the total steam ex- 
 pense will be apportioned over the departments so using the steam 
 equipment, and the apportioned share of the steam expense incurred 
 for the benefit of the steam power generated energy will be carried to 
 this account. lf steam is used in the electric power plant for other 
 purposes than the generation of current, the expense for steam will 
 be further apportioned, charging the appropriate expense accounts. 
 
 Steam Purchased. 
 
 Charge to this account the cost of all steam purchased for prime 
 mover power in the electric power plant. It is desired that the ac- 
 count shall be so kept as to indicate the name of the company or in- 
 dividual from whom the steam was purchased, the amount of steam 
 purchased and the terms under which it was so purchased. 
 
 Lubricants. 
 Charge to this account the cost of all lubricants for steam prime 
 movers and machinery connected therewith in the steam power plant 
 
Unirorm Accounts—Enectric RAILWAYS. 45 
 
 of the electric utility and also all lubricants used on electric apparatus 
 driven by steam power. This includes cylinder oil, machine oil, dy- 
 namo oil, graphite and other lubricants, but does not include trans- 
 former oil, wagon grease or oil for lanterns. 
 
 Notre :—This account is inelnded ir the account Miscellaneous Power Plant 
 Supplies and Expenses in class C. 
 
 Miscellaneous Power Plant Supplies and Expenses. 
 
 Charge this account with ali operating supplies and expenses in- 
 curred in the generation of electric energy by steam power not charge- 
 able to any of the preceding accounts. This includes such items as 
 waste, packing, wipers, hand tools, gas and electricity for lighting, 
 heating and cleaning power plant, laboratory apparatus and supplies, 
 ice, water for general use and fire protection, and all items of similar 
 nature. Charge also with stationery, telephones, etc., if it is desired 
 to distribute such expenses. 
 
 NOTE :—Where current is also generated at the station by hydraulic power 
 or gas power, the total cost of miscellaneous supplies and expenses as enu- 
 merated in this account will be apportioned over the respective classes of POWHE 
 accounts. ; 
 
 NotTn :—This account is included in the account Miscellaneous Power Plant 
 Supplies and Hapenses in class C. 
 
 Maintenance of Steam Engines and Turbines. 
 
 Charge this account with the expense of all labor and material in- 
 curred in repairing steam engines and steam turbines devoted to con- 
 verting steam energy into mechanical energy for electric generation. 
 
 Noth :—This account is included in the account Maintenance of Power Plant 
 Equipment in class C. 
 
46 RAILROAD COMMISSION OF WISCONSIN. 
 
 Maintenance of Power Plant Auxiliary Equipment. 
 
 Charge this account with the expense of all labor and material in- 
 curred in making repairs to the steam power plant auxiliary equip- 
 ment, including condensers, vacuum pumps, oiling systems, the power 
 transmission ‘equipment such as shafting, belting, rope and cable 
 drives, clutches, pulleys and idler wheels, and motors, hoists, cranes, 
 blacksmiths’ and machinists’ tools, and all other accessory equipment 
 other than hand tools, the cost of which is to be included in OprrAt- 
 ING EXPENSES. 
 
 Norn :——If electric energy is also generated at the power plant by other than 
 steam power, the cost of maintaining power plant auxiliary equipment used for 
 the joint benefit of the different methods of generation, will be apportioned over 
 the appropriate MAINTENANCE accounts of the respective classes of POWER ac- 
 
 counts. 
 Nore :—This account is ineluded in the aceount Maintenance of Power Plant 
 
 Nquipment in eiass C. 
 
 Maintenance of Generators. 
 
 Charge this account with the expense of all labor and material in- 
 curred in repairing generators, alternators and other electric generat- 
 ing apparatus, driven by steam power, and with repairs to rotaries and 
 motor-generator sets, exciters, etc., When not installed in connection 
 
 with the transmission system. 
 
 «e 
 
 Norr :—This account is included in the account Maintenance of Power Plant 
 Equipment in class C. 
 
Unirorm AccoUNTS—HLEocTRIG RAILWAYS. 47 
 
 Maintenance of Auxiliary Power Plant Electrical Equipment. 
 
 Charge to this account the expense of all labor and material in- 
 curred in repairing electric apparatus at the steam power generating 
 plant not included in the account Maintenance of Generators. 'This 
 includes bus-bars, regulators, cables, switchboards and other power 
 plant electrical equipment such as circuit breakers, switches, am- 
 meters, voltmeters, wattmeters, etc., together with their special foun- 
 dations and settings and the terminal board. The maintenance of spe- 
 cial high tension transmission equipment at the steam power plant, 
 - such as high tension bus-hars, high tension switchboards, high ten- 
 sion switches, high tension current transformers, high tension light- 
 ning arresters, high tension potential transformers, high tension re- 
 active coils, high tension choke coils, high tension grounding devices 
 and resistances, high tension raising and lowering transformers, etc., 
 will also be charged to this account. The maintenance of wiring for 
 lighting the power plant will not be charged to this account, but to 
 the account Maintenance of Power Plant Buildings, Fixtures and 
 Grounds. 
 
 Notn :—If current is also generated at the station by gas power or hydraulic 
 power, or both, the maintenance of all apparatus used jointly in generating 
 current by the several methods will be apportioned over the appropriate MAIN- 
 TENANCE accounts in the respective groups of PowrR accounts. 
 
 NOTE :—This account is included in the account Maintenance of Power Plant 
 Fiquipment in class C. 
 
 Maintenance of Power Plant Buildings, Fixtures and Grounds. 
 
 Charge this account with the expense of all labor and material in- 
 curred in repairing buildings and structures, including permanent 
 apparatus foundations used exclusively for the generation of electric 
 energy by steam power, and outbuildings, tool houses, ete. 
 
 Norn :—If current is also generated by hydraulic power or gas power, or both, 
 the mzintenance of buildings, fixtures and grounds used jointly will be appor- 
 
 tioned over the appropriate MAINTENANCE accounts in the respective groups of 
 POWER accounts. 
 
48 RATLROAD COM MISSION OF WISCONSIN, 
 
 2. GAS POWER GENERATION, 
 
 Superintendence. 
 
 Charge to this account the total cost of superintendence of the as 
 power generating plant. This account includes the salaries of the 
 superintendent of power plant, chemists at plant, draitsmen, foremen 
 and all clerical help upon records and accounts pertaining to gas 
 power generation, whether at the general office or at the plants. 
 Charge also with the proportion of the salaries of the engineering 
 staff assignable to the gas power plant. Exclude maintenance labor, 
 
 NOTE :—If energy is also generated by steam power or by hydraulic power. 
 the total cosi of superintendence at the station will be apportioned over the 
 
 corresponding SUPERINTENDENCE acconnts. 
 Notr :—This account is included in the account Operating Labor in class C. 
 
 Engine Labor. 
 
 Charge to this account the cost of labor operating gas prime mover 
 equipment. This includes such labor as that of chief engineers and 
 assistants, engineers, oilers, wipers, machinists and all other em- 
 ployes whose duties concern the operation of the gas power prime 
 movers. Exclude maintenance labor. 
 
 Note :—This account is included in the account Operating Labor in class C. 
 
 Electrical Labor. 
 Charge to this account all labor in connection with the operation of 
 
 electric apparatus and devices driven by gas power, beginning with | 
 
Unirorm Accounts—ELEctric RAILWAYS. 49 
 
 the generators directly connected or belted to the prime movers, and 
 including the power plant switchboards, feeders, terminal board and 
 to where the electric current leaves the power plant switchboard for 
 the transmission or distribution system. This account includes the 
 salaries of system operators or load dispatchers, foremen over regu- 
 lators, regulators and assistants, generator attendants, switchboard 
 attendants, brush men, electric wipers and power plant wire men, and 
 all other employes whose duties are the operation of the gas power 
 plant electrical equipment. Exclude maintenance labor. 
 
 Notn :—If energy is also generated by steam power or hydraulic power, or 
 both, and electrical apparatus is attended jointly by the station electrical labor, 
 such labor will be properly apportioned over the respective classes of POWER 
 accounts. 
 
 Nott :—This account is included in the account Operating Labor in class C. 
 
 Miscellaneous Labor. 
 
 Charge this account with the salaries and wages of all employes in 
 and about the gas power zenerating plant engaged in operating the 
 plant, including watchmen, labor cleaning buildings and yards, jani- 
 tors, messengers and general labor not chargeable to any of the fore- 
 going gas power plant operating labor accounts. Exclude maintenance 
 labor. 
 
 Norn :—If energy is also generated at the station by other than gas power, 
 labor charges jointly incurred will be apportioned accordingly over the ap- 
 
 propriate classes of POWER accounts. . 
 Notrm:—This account is included in the account Operating Labor in class C. 
 
 D 
 
50 RAILROAD COMMISSION OF WISCONSIN, 
 
 Power Gas Produced. 
 
 The total expense of producing power gas is to be determined 
 through a separate group of accounts referred to as the POWER GAS 
 PRODUCTION APPORTIONMENT ACCOUNT. Where a company is operating 
 but one utility or service from its producer ‘zas plant, the details of 
 the cost of such gas will appear in the PowrrR Gas Propucrion APPor- 
 TIONMENT AccouNT, and the total of that group will be carried to this 
 account in the Power group of accounts and so shown in the annual 
 report to the Railroad Commission. Where, however, two or more 
 utilities or services are making a demand for gas upon the same gas 
 producer equipment, the total cost of producing such gas will be ap- 
 portioned over the departments so using the producer gas equipment 
 and the apportioned share of gas expense incurred for the benefit of 
 the gas power generation of electric energy will be carried to this ac- 
 
 count. 
 
 Power Gas Purchased. 
 
 Charge this account with the cost of all gas purchased for the opey- 
 ation of gas prime movers in the generation of electric energy by gas 
 power. This account should be so kept as to indicate the name of the 
 company from which such gas was purchased, the amount purchased 
 and the terms under which it was purchased. 
 
Unirorm Accounts—ELectric RAmMWAYS. 5] 
 
 Water for Cooling Engines. 
 Charge this account with the cost of all water used and expenses 
 incurred in connection therewith for cooling gas prime movers. 
 
 Notrm :—This account is ineludaed in the account Miscellaneous Power Plant 
 Supplies and Earpenses in class C. 
 
 Lubricants. 
 
 Charge to this account the cost of all lubricants for gas prime 
 movers and machinery connected therewith in the gas power gener- 
 ation plant of the eiectric utility and also of lubricants used on elec- 
 tric apparatus driven by gas power. ‘This includes cylinder oil, ma- 
 chine oil, dyname oii, graphite and other lubricants, but does not in- 
 clude transformer oil, wagon ‘grease or oil for lanterns. 
 
 NOTE :—This account is ineluded in the account Miscellaneous Power Plant 
 Supplice and Expenses in class C. 
 
 Miscellaneous Power Plant Supplies and Expenses. 
 
 Charge this account with all operating supplies and expenses in- 
 curred in generating electric energy by gas power and not chargeable 
 to any of the preceding accounts. This includes such items as waste, 
 
ea RAILROAD COMMISSION OF WISCONSIN, 
 
 packing, wipers, hand tools, gas and electricity for lighting, heating 
 and cleaning station laboratory apparatus and supplies, ice, water for 
 general use and fire protection, and items of similar nature. Charge 
 also with stationery, telephones, etc., if it is desired to distribute 
 such expenses. 
 
 NOTE :—Where current is also generated at the station by steam or hydraulic 
 power, the total cost of the miscellaneous supplies and expenses as herein enu- 
 merated will be apportioned over the respective classes of Powmr accounts. 
 
 Notm :—This account is included in the account Miscellaneous Power Plant 
 Supplies and Hapenses in class C. 
 
 Maintenance ot Gas Engines and Turbines. 
 
 To this account shali be charged the expense of all labor and sup- 
 plies incurred in repairing gas engines and turbines devoted to the pro- 
 duction of electric energy, including inlet valves, governors, ignition 
 and starting apparatus. The maintenance of power transmission ap- 
 paratus as shafis, belts, etc., will not be charged to this account. 
 
 Nore :—This account is ineluded in the account Maintenance of Power Plant 
 Equipment in class C. 
 
 Maintenance of Power Plant Auxiliary Equipment. 
 
 Charge this account with the expense of all labor and supplies, in- 
 curred in repairs to auxiliary equipment in the gas power generating 
 plant, including power transmission equipment such as shafting, belt- 
 
“y 
 
 - 
 ~ 
 ~~ 
 
 Unirorm AccouNTsS—ELEcTRIG RAILWAYS. 
 
 ing, rope and cable drives, clutches, pulleys and idler wheels, motors, 
 hoists, cranes, blacksmiths’ and machinists’ tools and all other gas 
 power plant accessory equipment other than hand tools, the cost of 
 which is to be included in the account Miscellaneous Power Plant 
 
 Supplies and Expenses. 
 
 Nora :—Where electric energy is also generated at the same plant by steam 
 or hydraulie power, repairs to auxiliary equipment operated for the joint benefit 
 of all methods of current generation will be apportioned over the respective 
 
 classes of PoOwrR accounts. 
 Nowe +—This account is included in the account Maintenance of Power Plant 
 
 Dquipment in class C, 
 
 Maintenance of Generators. 
 
 Charge this account with the expense of repairing generators, alter- 
 nators and other electric generating apparatus driven by gas power 
 and with repairs to rotaries and motor-generator sets, exciters, etc., 
 when not installed in connection with the transmission system. 
 
 Notu :—-This account is ineluded in the account Maintenance of Power Plant 
 Equipment in class C, 
 
 Maintenance of Auxiliary Power Piant Electrical Equipment. 
 Charge to this account the expense of all labor and supplies incurred 
 in repairing electrical apparatus at the gas power generating plant not 
 
5A. RAmROAD COMMISSION OF WISCONSIN, 
 
 included in the account Maintenance of Generators. This includes bus- 
 bars, regulators, cables, switchboards and other power plant electrical 
 equipment such as circuit breakers, switches, ammeters, voltmeters, 
 wattmeters, etc., together with their special foundations and settings 
 and terminal board. The maintenance of special high tension trans- 
 mission equipment at the gas power generating plant such as high ten- 
 sion bus-bars, high tension switchboards, high tension lightning arres- 
 ters, high tension potential transformers, high tension reactive coils, 
 high tension choke coils, high tension grounding devices and resist- 
 ances, high tension raising and lowering transformers, etc., will also be 
 charged to this account. The maintenance of wiring for lighting the 
 power plant will not be charged to this account, but to the account 
 Maintenance of Power Plant Buildings, Fixtures and Grounds. 
 
 Norr :—If current is also generated at the station by steam power or hydraulic 
 power or both, the maintenance of all apparatus used jointly for current gener- 
 ated by the respective methods will be apportioned over the appropriate MAIN- 
 THENANCE accounis in the respective groups of POwur accounts. 
 
 Nove :—This account is included in the account Maintenance of Power Plant 
 Equipment in class C, 
 
 Maintenance of Power Plant Buildings, Fixtures and Grounds. 
 
 Charge this account with the expense of all labor and material in- 
 curred in repairing buildings and structures, including permanent 
 foundations for apparatus, used exclusively for the generation of elec- 
 tric energy by gas power, and out-buildings, tool houses, etc. 
 
 Nore :—If current is also generated in the same general buildings and struc- 
 tures by steam power or hydraulic power or both, the maintenance of build- 
 ings, fixtures and grounds used jointly will be apportioned over the appropri- 
 ate MAINTENANCH accounts in the respective groups of Powrr accounts. 
 
UntIrorm ACCOUNTS—ELECTRIC RAILWAYS. 55 
 
 3. HYDRAULIC POWER GENERATION, 
 
 Superintendence. 
 
 Charge to this account the total cost of superintendence of the hy- 
 draulic power generation plant. This account includes the salaries of 
 superintendent of power plant, chemists at plant, draftsmen, fore- 
 men and all clerical help upon records and accounts pertaining to hy- 
 draulic power generation, whether at the general office or at the plant. 
 Charge also with the proportion of the salaries of engineering staff 
 assignable to the hydraulic power generation plant. 
 
 Nove :—If electrical energy is also generated by steam or gas power, the total 
 cost of superintendence at the station will be apportioned over the correspond- 
 
 ing SUPERINTENDENCE accounts in the different classes of POWER accounts. 
 Notr :—This account is ineluded in the account Operating Labor in ‘class C. 
 
 Hydraulic Labor. 
 
 Charge this account with the salaries and wages of all employes 
 operating the hydraulic works, including foremen, gate-men, wheelmen, 
 canal-men, patrollers of reservoirs, dams and channels, and all other 
 emploves whose duties concern the operation of the hydraulic power 
 ejuipment. EHExelude maintenance labor. 
 
 Nore :—-This account is included in the account Operating Labor in class C, 
 
56 RAILROAD COMMISSION OF WISCONSIN. 
 
 Electrical Labor. 
 
 Charge to this account all labor in connection with operating electric 
 apparatus and devices driven by hydraulic power, beginning with the 
 generators, direct connected or belted to the hydraulic motive power, 
 anc including the power plant switchboards, feeders, terminal board 
 and to where the electric current leaves the power plant switchboard 
 for the transmission or distribution system. This account includes the 
 salaries of system operators or load dispatchers, foremen over regu- 
 lators, regulators and assistants, generator attendants, switchboard at- 
 tendants, brushmen, electric wipers, power station wiremen and all 
 other employes whose duties are the operation of the hydraulic power 
 plant electrical equipment. Exclude maintenance labor. 
 
 Nore :—If energy is also generated by gas or steam power at the same station 
 and such electric apparatus is attended jointly by the station electrical labor, 
 such labor cost will be properly apportioned over the respective classes of 
 
 POWER accounts. 
 Nore :—This account is ineluded in the account Operating Labor in class C. 
 
 Miscellaneous Labor. 
 
 Charge this account with the salaries and wages of all employes in 
 and about the hydraulic power generating plant engaged in operating 
 the plant, including watchmen, labor cleaning buildings and yards, 
 janitors, messengers, and general labor not chargeable to any of the 
 foregoing hydraulic power plant operating labor accounts. Exclude 
 maintenance labor. . 
 
 Note :—If energy is also generated at the station by other than hydraulic 
 power, labor charges jointly incurred will be apportioned accordingly over the 
 appropriate classes of POWER accounts. 
 
 Notre :—This aceount jis included in the account Operating Labor in class C. 
 
Unirorm AccounTs—HLectric RAmWAYS. ay 
 
 Hydraulic Power Purchased. 
 
 Charge to this account the cost of all water purchased for the pur- 
 pose of operating hydraulic motive power equipment for the generat- 
 ing of electric energy. It is desired that the account shall be so kept 
 as to indicate the name of the company or individual from whom such 
 water was purchased, the amount of waiter power purchased and the 
 terms under which it was purchased. 
 
 Lubricants. 
 
 Charge to this account the cost of all lubricants for hydraulic prime 
 movers and machinery connected therewith in the hydraulic power 
 plant of the electric railway and also all lubricants used on electric 
 apparatus driven by hydraulic power. This includes machine oil, 
 dynamo oil, ‘graphite and other lubricants, but does not include trans- 
 former oil, wagon grease or oil for lanterns. 
 
 Notre :—If current is also generated at the station by other than hydraulic 
 power, the total cost of lubricants used in the station will be apportioned over 
 the respective classes of Powrr accounts. 
 
 Note :—This account is included in the account Miscellaneous Power Plant 
 Supplies and Hapenses in class C. 
 
 Miscellaneous Power Plant Supplies and Expenses. 
 
 Charge to this account all operating supplies and expenses incurred 
 in the generation of electric energy by hydraulic power and not 
 chargeable to any of the preceding operating accounts. This includes 
 
58 Ramroap ComMISsION OF WISCONSIN. 
 
 such items as waste, packing, wipers, hand tools, gas and electricity 
 for lighting, heating and cleaning power plant, laboratory apparatus 
 and supplies, ice, water for ‘general use and fire protection, and all 
 items of a similar nature. 
 
 Charge also with stationery, telephones, etc., if it is desired to dis- 
 tribute such expenses. | 
 
 Nore :—Where current is also generated at the station by other than hydraulic 
 power, the total cost of such miscellaneous supplies and expenses as herein enu- 
 
 merated will be apportioned over the appropriate accounts in the respective 
 classes of POWER accounts. 
 
 Notre :—This account is included in the account Miscellaneous Power Plant 
 Supplies and Expenses in class C. 
 
 Maintenance of Dams, Canals and Flumes. 
 
 . Charge to this account the expense of all labor and supplies incurred 
 in repairing hydraulic structures. Such structures include dams, em- 
 bankments, etc., for impounding water and all appurtenant gates, 
 valves, weirs, waste ways, canals, conduits and other channels (includ- 
 ing riprap, lining walls, etc.), pipe lines, flumes, aqueducts and sup- 
 porting trestles, forebays and appurtenant sieves and grids, wasteways 
 etc., all viaducts, bridges, foot bridges, etc., over and accessory to or 
 necessitated by such canals, aqueducts and flumes, and also the waste- 
 ways conducting water from the outlet of the draft-tube to the point 
 of final discharge. 
 
 Note :—This account is included in the account Maintenance of Hydraulic 
 Power Works in elass C. 
 
Unirorm Accounts—Etecrric RAmWways. 59 
 
 Maintenance of Turbines and Water Wheels. 
 
 Charge to this account the expense of all labor and supplies in- 
 curred in repairing the hydraulic motive power, including head gates, 
 penstocks, wheel gates, wheel governors, valves, turbines, water 
 wheels, draft-tubes and connections. The maintenance of power 
 transmission apparatus as shafts, belts, ete., will not be charged to 
 this account. 
 
 Nore :—This account is imeluded in the aceount Maintenance of Hydraulie 
 Power Works in elass C. ; 
 
 Maintenance of Power Plant Auxiliary Equipment. 
 
 Charge this account with the expense of all labor and supplies in- 
 curred in repairs to the hydraulic power plant auxiliary equipment, in- 
 cluding power transmission equipment such as shafting, belting, rope 
 and cable drives, clutches, pulleys and idler wheels, motors, hoists, : 
 cranes, blacksmiths’ and machinists’ tools and all other accessory 
 -equipment other than hand tools, the cost of which is to be included 
 in OPERATING EXPENSES. 
 
 NoTRH :—If electrical energy is also generated at the station by other than 
 hydraulic power, the cost of maintaining power plant auxiliary equipment used 
 for the joint benefit of the different methods of generation, will be apportioned 
 over the appropriate MAINTENANCE accounts in the respective classes of POWER 
 accounts. 
 
 NotE :—-This aceount is included in the account Waintenance of Power Plant 
 Hquipment in elass C. 
 
60 RAILROAD COMMISSION OF WISCONSIN. 
 
 Maintenance of Generators. 
 
 Charge this account with the expense of all labor and supplies in- 
 curred in repairing generators, alternators and other electric generat- 
 ing apparatus driven by hydraulic power and also with the repairs to 
 rotaries and motor-generator sets, exciters, etc., when not installed in 
 connection with the transmission system. 
 
 NOTRE :—This account is included in the account Alaintenance of Power Plant 
 Equipment in class C. ; 
 
 Maintenance of Auxiliary Power Plant Electrical Equipment. 
 
 Charge to this account the expense of all labor and supplies incurred 
 in repairing electrical apparatus at the hydraulic power generating 
 plant not included in the account Maintenance of Generators. This in- 
 cludes bus-bars, regulators, cables, switchboards and other power plant 
 electrical equipment such as circuit breakers, switches, ammeters, volt- 
 meters, wattmeters, etc., together with their special foundations and 
 settings and the terminal board. The maintenance of special high ten- 
 sion transmission equipment at the power plant such as high tension 
 bus-bars, high tension switchboards, high tension switches, high ten- 
 sion current transformers, high tension lightning arresters, high ten- 
 sion potential transformers, high tension reactive coils, high tension 
 choke coils, high tension grounding devices and resistances, high ten- 
 sion raising and lowering transforiners, etc., shall also be charged to 
 this account. The maintenance of wiring for lighting the hydraulic 
 power plant will not be charged to this account but to the account 
 Maintenance of Power Plant Buildings, Fixtures and Grounds. 
 
 Nore :—If energy is also generated at the station by other than hydraulic 
 power the maintenance of all apparatus used for the joint benefit of the several 
 methods of generation will be apportioned over the appropriate MAINTENANCE 
 accounts in the respective classes of POWkER accounts. 
 
 Note :—This account is included in the account Maintenance of Power Plant 
 KHquipment in class C. 
 
Unirorm AccouNtTsS—HLEctTRIC RAILWAYS. 61 
 
 Maintenance of Power Plant Buildings, Fixtures and Grounds. 
 
 Charge this account with the expense of all labor and material in- 
 curred in repairing buildings and structures, including permanent 
 foundations: for apparatus, used exclusively for the generation of 
 electrical eaergy by hydraulic power, and out-buildings, tool houses, 
 etc. 
 
 Norm :—If current is also generated by other than hydraulic power, the main- 
 tenanee of buildings, fixtures and zrounds used for the joint benefit of the sev- 
 eral methods of generation will be apportioned over the appropriate MAINTE- 
 NANCE accounts in the respective classes of POWER accounts, 
 
 4. STEAM GENERATION (APPORTIONMENT ACCOUNT). 
 
 Operating Labor. 
 
 Charge this account with ail operating labor employed in connection 
 with the generation of steam. This account will be charged with the 
 salaries of superintendent of boiler house, boiler house foreman, fire- 
 men, helpers, shovelers, weighers, feed-pump men, stokers, water puri- 
 fication labor, blowing flues, cleaning boilers, labor employed at the 
 boiler plant in handling coal and ashes, boiler plant, janitors, watch- 
 men, etc. If the general superintendent of the power plant has charge 
 of the boiler plant, a proportion of his salary will be charged to this 
 account. HWxclude maintenance labor. 
 
 Fuel for Steam. 
 Charge to this account all fuel used for steam, whether coal, oil, gas 
 or other fuel, at the cost f. o. k. point of delivery at plant for storage. 
 
62 RAILROAD COMMISSION OF WISCONSIN. 
 
 This includes the invoice cost of the fuel, freight, switching, demur- 
 rage, cost of unloading from cars or hoats to wagons and cartage to 
 point of delivery at the plant for storage. 
 
 Credit the Fuel Stock account with fuel as used, 
 
 Water for Steam. 
 
 Charge this account with the actual amount of water used for boiler 
 feed and condensing purposes. If water is purchased, charge at the 
 contract price or the meter rate. If water is pumped by the account- 
 ing utility, charge here the cost of pumpage. Water for fire protection 
 and general purposes sheuld not be charged to this account. 
 
 Miscellaneous Steam Supplies and Expenses. 
 
 Charge to this account all operating supplies and expenses at the 
 boiler plant not chargeable to the preceding accounts, as boiler room 
 records, boiler compounds, boiler inspection, water purification sup- 
 plies and expenses, water for fire protection and general use, light and 
 heat at the boiler plant, telephone service, hose, packing, gaskets, 
 poiler hand tools, lubricants, gauge glasses, etc. 
 
Unirorm Accounrs—ELeEctric RAILWAYS. 63 
 
 Maintenance of Boilers and Boiler Auxiliary Equipment. 
 
 Charge this account with all expense of labor and material used in 
 repairing furnaces and boilers, special boiler foundations and settings, 
 iron and steel smoke-stacks, feed pumps, water feed pipe, injectors, 
 economizers, water heaters, superheaters, valves, grates, flues, me- 
 chanical stoker equipment, boiler room piping from the boiler to the 
 engine throttle valve, steam exhaust system, boiler water supply 
 mains, pumping equipment and similar auxiliary equipment. 
 
 NotE :—This account is included in the account Maintenance of Boiler Plant 
 Equipment in class C, 
 
 Maintenance of Coal‘and Ash Handling Equipment. 
 
 Charge this account with all expense of labor 2nd material incurred 
 in repairing coal and ash conveyors in the boiler plant, embracing 
 trolley and cable towers, crushers, belt links, wheels, chutes and gates, 
 conveyor cars, winches, motors, buckets, shafts, chains, etc. 
 
 Nore :—This aceount is included in the account Maintenance of Boiler Plant 
 Hquipment in elass C, 
 
 Maintenance of Boiler Plant Buildings, Fixtures and Grounds. 
 
 Charge to this account all expense of labor and material incurred in 
 repairs to buildings, fixtures and grounds, including permanent founda- 
 tions for apparatus, used exclusively for the generation of steam. If 
 the boiler plant equipment is housed in one of the general works build- 
 ings, the repairs to such building will be apportioned so as to charge 
 to this account the proper proportion of the total cost of repairs to 
 such jointly occupied building. 
 
64 RAILROAD COMMISSION OF WISCONSIN. 
 
 5. POWER GAS PRODUCTION (APPORTIONMENT ACCOUNT). 
 
 Gas Producer Operating Labor. 
 
 Charge this account with all operating labor emgaged in the produc- 
 tion of power gas, including the handling of fuel from the storage pile 
 to the gas generator building and the handling of residuals from said 
 building to the point where residuais are placed when removed from 
 the building. Exclude maintenance labor. 
 
 Gas Producer Fuel. 
 
 Charge this account with the cost of all fuel used for producing gas 
 tor power purposes at the cost f. 0. b. point of delivery at the plant for 
 storage and crediting the appropriate stock account with the fuel as 
 used, 
 
 Gas Producer Water. 
 
 Charge this account with the cost of all water used in the produc- 
 tion of gas for power purposes. If water is purchased, charge at the 
 contract or meter rate. If water is pumped by the accounting utility, 
 charge here the cost of pumpage, 
 
Unirorm Accounts—ELectric RAILWAYS. 65 
 
 Miscellaneous Gas Producer Supplies and Expenses. 
 
 Charge this account with the cost of all operating supplies and ex- 
 penses incurred in the production of gas for power purposes not 
 chargeable to any of the preceding gas power production operating 
 accounts. Exclude maintenance supplies. 
 
 Maintenance of Gas Producers and Gas Producer Equipment. 
 
 Charge this account with the expense of all labor and material in- 
 curred in repairing apparatus used for the production of ‘gas to be 
 used for power purposes in the generation of electric energy. Also 
 charge with the cost of repairing gas conductor and exhaust pipe and 
 other auxiliary gas producer apparatus. This includes producers, 
 economizers, regenerators, vaporizers, steam injectors, scrubbers, ex- 
 hauster outfits, cells, specially provided boilers and pumps, flues and 
 pipe, blower engines, holders, and all similar auxiliary equipment. 
 
 Nove :—This account is included in the account Maintenance of Gas Producer 
 Hquipment in class C, 
 
 _Maintenance of Coal and Ash Handling Equipment. 
 
 Charge this account with the expense of all labor and material in- 
 curred in repairing coal and ash conveyors in the power gas produc- 
 tion plant, embracing trolley and cable towers, crushers, belt links, 
 
 1D 
 
66 RAILROAD COMMISSION OF WISCONSIN. 
 
 wheels, chutes and gates, conveyor cars, winches, motors, buckets, 
 shafts, chains, etc. 
 
 Norr :—-This account is included in the account Maintenance of Gas Producer 
 Equipment in class C. 
 
 Maintenance of Gas Producer Buildings, Fixtures and Grounds. 
 
 Charge to this account the expense of all labor and material in- 
 curred in repairs to buildings, fixtures and grounds, including perma- 
 nent foundations for apparatus, used exclusively for the production of 
 power gas to be used in the generation of electric energy. If the gas 
 producer apparatus is housed in one of the general power plant build- 
 ings, the repairs to such buildings, fixtures and ‘grounds will be appor- 
 tioned so as to charge to this account the proper proportion of the 
 total cost of repairs to such jointly occupied buildings. 
 
 B. Operation of Cars. 
 
 Superintendence of Transportation. 
 Charge this account with the salaries, and office and traveling ex- 
 penses of officers and assistants when directly in charge of transpor- f 
 tation, superintendent of transportation, division superintendents, their 
 assistants and aids; trainmasiers, train dispatchers, car starters, in- 
 spectors, instructors, and others employed in superintending trans- 
 
Unirorm AccountTs—ELEcTRIC. RAILWAYS. 67 
 
 portation; cost of supplies used: by employes whose salaries ‘are 
 charged to this account; oftice rent, cost of repairing rented. offices, 
 and miscellaneous office expenses when separate offices are maintained 
 by officers whose salaries are charged to this account. 
 
 Nore :—No portion of the expenses of genera! offices should be charged to this 
 account. . 
 
 Nore :—When employes enumerated above are engaged in work not charge- 
 able to ‘TRANSPORTATION E-XPENSES, their salaries and expenses should be 
 charged to the specific work on which engaged. If any such employes have 
 supervision over other departments also, their salaries and expenseg should be 
 apportioned in accordance with the service rendered among the departments 
 over which they have jurisdiction. 
 
 Norr :—Cost of secret service inspection should be charged to the account 
 Miscellaneous Car Service Expenses, 
 
 Wages of Passenger Conductors, Motormen and Trainmen. 
 Charge this account with the wages of conductors, motormen, and 
 other trainmen engaged in passenger service. 
 
 Nore :—This account is included in the account Wages of Conductors, Motor- 
 
 men and Trainmen in elass C. x 
 
 Wages of Freight and Express Conductors, Motormen and Trainmen., 
 
 Charge this account with the salaries and wages of conductors, 
 motormen, and other trainmen engaged in freight, express and mail 
 service. 
 
 Nore :—This account is included in the account Wages of Conductors, Motor: 
 men and Trainmen in class C. 
 
68 RaILROAD COMMISSION OF WISCONSIN. 
 
 Wages of Miscellaneous Car Service Employes. 
 
 Charge this account with the salaries and wages of transfer agents, 
 switch tenders, flagmen, watchmen, trail-car couplers, bridge tenders, 
 and other miscellaneous car service employes. 
 
 ae. 
 
 NOTE :—This account is included in the account Miscellaneous Car Service 
 Employcs and Bapenses in class 3% and in the account Miscellaneous Transporta- 
 lion Expenses in class C, 
 
 Miscellaneous Car Service Expenses. 
 
 Charge this account with all expenditures for lubricants and waste 
 for cars and electric equipment of cars; incandescent lamps, oil, and 
 other supplies for lighting cars; supplies for cleaning cars; fuel for 
 heating cars; tools and other materials and supplies, except such as 
 are used for repairs or renewals of cars or electric equipment of cars; 
 cost of tickets, transfers, and bazgage checks; secret inspection; con- 
 ductors’ books; punches; portable registers; tools for motormen; car 
 service employes’ badges and uniforms, and all other car service sup- 
 plies and expenses. 
 
 Similar expenditures for locomotives and electric equipment of lo- 
 comotives should be charged to this account. 
 
 Nore :—This account is included in the account Miscellaneous Cur Service 
 
 Employes and Expenses in class B and in the account Miscellaneous Transpor- 
 tation Eapenses in class C. 
 
 Wages of Station Employes. 
 Charge this account with the salaries and wages of station master, 
 freight, express, ticket, baggage, and other station agents; announcers 4 
 
Unirorm AccountTsS—ELeEetric RAMWAYS. 69 
 
 station gatemen; choppermen; piatform men; janitors, porters, 
 watchmen, and other station employes; warehousemen; freight house 
 foremen; truckmen, checkmen, and other express and freight house 
 
 employes. 
 
 Nove :—This account is included in the account Wages of Station Employes 
 and Station Lapenses in class B and in the account Miscellaneous Transporta- 
 tion Eapenses in class C. 
 
 Miscellaneous Station Expenses. 
 
 Charge this account with all expenditures for heating and lighting 
 stations, waiting rooms, freight houses, and other station buildings; 
 rent of station buildings; furniture, tools, and implements for handling 
 freight and baggage; station employes’ uniforms and badges; water, 
 ice, and all other station expenses. 
 
 NOTE :—This account is included in the account Wages of Station Employes 
 and Station Expenses in class B and in the account Miscellaneous Transportation 
 Erpenses in class C. 
 
 Wages of Carhouse Employes. 
 
 Charge this account with all salaries and wages of carhouse fore- 
 men; watchmen; car placers; cur shifters; car, motor, and brake 
 inspectors; car cleaners; lamp and headlight tenders; car oilers; car- 
 
70 RAILROAD COMMISSION OF WISCONSIN. 
 
 stove firemen; trolley oilers, and other carhouse employes not en- 
 gaged in making repairs or, renewals. 
 
 NOTE :—The cost of labor used in shifting trucks and electric equipment 
 should not be charged to this account but to the accounts Maintenance of Reve- 
 nue Passenger and Combination Cars, Maintenance of Revenue Freight, Hapress 
 and Mail Cars, Maintenance of Revenue Locomotives, Maintenance of Electric 
 Hquipment of Revenue Cars, Maintenance of Mlectrie Nauipment of Revenue 
 hocomotives, or Maintenance of Ulility Hquipment as determined by the nature 
 of the work in question. 
 
 Nove :—This account is included in the account Wages of Carhouse Hmployes 
 and Carhouse Hapenses in class B and in the aceount Miscellaneous Transporta- 
 tion Hapenses in elass C. 
 
 «pits 
 j 
 
 Miscellaneous Carhouse Expenses. | 
 Charge this account with the cost of fuel, light, water, ice, and all 
 other carhouse supplies and expenses. 
 
 Nore :—This account is included in the account Wages of Carhouse Employes 
 and Carhouse Eapenses in class B, and in the account Miscellaneous Transpor- 
 tation Fapenses in elass C. 
 
 Operation of Signal and Interlocking Systems. 
 
 Charge this account with the salaries and wages of employes en- 
 gaged in operating signal and interlocking systems covering the move- 
 ment of cars, such as towermen, signalmen, levermen, and lampmen; 
 cost of supplies used in operating signal and interlocking systems; 
 
Unirorm Accounts—E.Lectric Ramways. yal 
 
 cost of fuel, water, light, and supplies for signal kT ee also rent of 
 appliances for signal and interlocking systems. 
 
 Norte :—This account is included in the account Operation of Signal, Inter- 
 locking, Telephone and Telegraph Systems in class B and in the account Miscel 
 laneous Transportation Expenses in class C, 
 
 Operation of Telephone and Telegraph Systems. 
 
 Charge this account with the salaries and wages of telephone and 
 telegraph operators; cost of chemicals and other supplies for tele- 
 phone and telegraph service; payments for use of telephone and tele- 
 graph lines, and other telephone and telegraph expenses in connection 
 with transportition. 
 
 Norse :—Repairs and renewals of telephone and telegraph systems should not 
 be charged to this account but to the account Maintenance of Telephone and 
 Teleyraph Systems. 
 
 Nots :—'The cost of telephone service for general office purposes should be 
 charged to the account Miscellaneous General Hapenses, if such amount is not 
 distributed. Jf the carrier operates a private branch exchange, charge the cost 
 of the operation of such exchange to the account Miscellaneous General Ha- 
 menses. 
 
 Norr :—This account is included in the account Operation of Signal, Inter- 
 locking, Telephone and Telegraph Systems in class B, and in the account Mis- 
 cellaneous Transportation Hapenses in class C. 
 
 Express and Freight Collection and Delivery. 
 Charge this account with the salaries and wages of drivers and 
 helpers employed on wagons which are used for the collection and 
 
72 RAILROAD COMMISSION OF WISCONSIN. 
 
 delivery of express matter; amounts paid for handling express mat- 
 ter in wagons or other vehicles, and other expenses incident to the 
 collection and delivery of express matter not included in the account 
 Operation of Utility Equipment, or the account Maintenance of Utility 
 Equipment. 
 
 NoTe :—This account is included in the account Miscellaneous Tranportation 
 Erpenses in class C, 
 
 Loss and Damage. 
 Charge this account with all expenditures for loss, damage, delays, 
 
 and destruction of freight, express, and baggage entrusted to the car- 
 
 rier for transportation, and all expenses directly incident thereto. 
 
 Norn :—This account is included in the account Miscellaneous Transportation 
 Haepenses in class C. 
 
 Miscellaneous Transportation Expenses. 
 
 Charge this account with the cost of getting derailed cars on track 
 and removing obstructions and wreckage, and all other expenses in 
 connection with conducting transportation not properly chargeable to 
 other accounts. 
 
 Nore :—This account is included in the account Miscellaneous Transportation 
 Expenses in class C. 
 
~ 
 - 
 -~ 
 
 Unirorm AcCCOUNTS—ELEcTRIG RAILWAYS. 
 
 V. GENERAL. 
 
 Salaries of General Officers. 
 
 Charge this account with the salaries of general officers including 
 the president, vice-presidents, secretary, treaSurer, comptroller, audi- 
 tor, general manager, and all other officers whose jurisdiction extends 
 over the entire business and whose services are not chargeable to any 
 particular department. 
 
 Notre :—This aceount is included in the account General Office Salaries in 
 class C., 
 
 Salaries of General Office Clerks. 
 
 Charge this account with the salaries of all clerks and assistants 
 connected with the general offices, except such as may be directly en- 
 gaged in other departments, in which case their compensation should 
 be charged to such department directly. Where general office clerks 
 also perform services for other departments, their compensation will 
 be apportioned accordingly and charged to the respective departmen- 
 tal accounts. 
 
 Nore :—This account is ineluded in the aceount General Office Salaries in 
 class C, 
 
 General Office Rent. 
 Charge this account with all rent paid for ‘zeneral offices. 
 Not :—This account is included in the account General Office Supplies and 
 
 Expenses in class B, and in the account Miscellaneous General Expenses in 
 class @. 
 
74. RAILROAD COMMISSION OF WISCONSIN. 
 
 Miscellaneous General Office Supplies and Expenses. 
 
 Charge this account with the cost of all office supplies and expenses, 
 newspapers and periodicals, messenger and janitor service, directories, 
 telegrams, exchange on remittances, etc. Charge also with the cost 
 of books, stationery, telephone, etc., if it is desired to distribute such 
 expenses. 
 
 Nore :—This account is included in the aecount General Office Supplies and 
 
 Eapenses in class B, and in the account Miscellaneous General Expenses in 
 class C. 
 
 Law Expenses—General. 
 
 Charge to this account all law expenses except those incurred in 
 connection with the defense and settlement of injury and damage 
 claims. Charge with salaries and expenses of counsel, solicitors and 
 general attorneys, their clerks and attendants, etc. Charge also with 
 the cost of law books, printing briefs, legal forms, testimony, reports, 
 fees and retainers of general counsel and attorneys, court costs, and 
 payments of specific notarial and witness fee, expense of taking dep- 
 ositions and otner general law and court expenses. Expenses of arbi- 
 trators of dispnted points wili alse be charged to this account. 
 
 Nore :—Sz-laries, fees and retainers of counsel and attorneys engaged in the 
 defense and settlement of injury and damage suits will be charged to the ac- 
 eount /njurics und Damages. 
 
 Notre :—-This account is included in the account Miscellaneous General Ea- 
 penses in class C, 
 
 Miscellaneous General Expenses. 
 Charge this account with the cost of all miscellaneous general ex- 
 penses, embracing such items as publishing annual reports in news- 
 
Unirorm Accounts—HLEctric RAMWAYS. 71D 
 
 papers, advertising notices of stockholders’ meetings, diyidend notices 
 and other corporate and financial notices of a general. character; 
 traveling expenses of the general officers and others connected with 
 the general office, association dues, expenses attending conventions 
 and meetings; subscriptions. donations and gratuities; fees of transfer 
 agents, registrars of stock and fiscal agents; directors’ fees, and con- 
 tingent expenses of management not otherwise provided for. 
 
 Nore :—This account is included in the account Miscellaneous General Ea- 
 penses in elass C. 
 
 Railroad Commission Expenses. 
 
 Charge this account with all fees, retainers and expenses of counsel, 
 solicitors, attorneys, clerks, attendants, expert witnesses, and others 
 whose services are secured in the defense and prosecution of all pe- 
 titions and other transactions before the Railroad Commission of 
 Wisconsin. Expenses which are made necessary by rules, regulations 
 and orders of the Commission, as improvement of service, additional 
 inspection, etc., will not be charged. to this account, but to the appro- 
 priate departmental OPERATING EXPENSE account. | 
 
 Maintenance of General Office Equipment. 
 
 Charge this account with the expense of all labor and material in- 
 curred in the repair of the general office equipment, including furni- 
 ture and furnishings, office apparatus and appliances. 
 
 Nott :—-This ucceunt is ineluded in the account Maintenance of General 
 Office Equipment and General Office Buildings, Fiatures and Grounds in class C. 
 
76 RAILROAD COMMISSION OF WISCONSIN. 
 
 Maintenance of General Office Buildings, Fixtures and Grounds. 
 
 Charge this account with the expense of all labor and material in- 
 curred in the repair of the general office buildings, fixtures and 
 grounds, including elevators, vauits, heating and lighting fixtures, and 
 appurtenant sidewalks, lawns, fences, drives, ete. 
 
 Notr :—This account is included in the account Maintenance of General Office 
 Equipment and General Office Buildings, Fixtures and Grounds in class C. 
 
 Vi. UNDISTRIBUTED. 
 
 The undistributed accounts included in this group may be treated 
 as ledger accounts and the total charges so shown in the annual re- 
 port to the Railroad Commission, or railways may distribute the total 
 of the accounts over certain of the other departmental OPERATING Ex- 
 VENSE accounts, charging the latter with such proportions of the total 
 of each undistributed account as appears reasonable and just in the 
 premises. Wherever these accounts are distributed over the accounts 
 for whose benefit the expenses have been incurred, the details of such 
 clearing operations shall be reported in the annual report to the Rail- 
 road Commission, showing the total of each of the distributed accounts, 
 the accounts into which they were closed, together with the amount 
 closed into such accounts, in order that such amounts may be deducted 
 by the Railroad Commission for purposes of analytical comparison, 
 
Unirorm Accounts—Enectric RAmWAYS. Vid 
 
 Injuries and Damages. 
 
 Charge this account with all damages to or destruction of property 
 other than that owned by the railway, charging with the cost of re- 
 storing the property less insurance or legal damages allowed, and 
 with all expenses incident to injury and death to employes and other 
 persons for whose injury or death the railway is held liable or in the 
 settlement of Which claim allowances are made. This embraces judg- 
 ments for damages and plaintiff's court costs; proportion of salaries 
 and expenses or fees of physicians and surgeons, expenses of under- 
 takers, nurses and hospital attendants; medical and surgical appli- 
 ances; contributions to hospitals; transportation of injured persons; 
 and wages and salaries paid to employes while disabled. ‘The salaries 
 and expenses of the railway’s claim agents, adjusters, and their assist- 
 ants, will be charged to this account. The compensation of general 
 solicitors and counsel of the railway or other attorneys while engaged 
 in the defense and settlement of Gamage suits will be charged to this 
 account. If it ig desired to open an Injuries and Damages Reserve and 
 to make charges against operating expenses on account of the injuries 
 and damages on some arbitrary basis, the amount so charged shall be 
 credited to the account Injuries and Damages Reserve, and the actual 
 expenditures for the purposes above enumerated shall be charged 
 against such reserve account. 
 
 Railways are at liberty to subdivide this account to show the follow- 
 ing expenses: 
 
 a. Injuries to Persons.° 
 
 b. Damages to Property. 
 
 Where such subdivisions are not made, the charges to this account 
 should be so made as to admit of their separation over such two sub- 
 divisions when called for by the Railroad Commission. 
 
 Norr :—This account does not include the expenses incurred in connection 
 with tae settlement of claims for loss, damage, or delay of goods intrusted for 
 transportation. See the account Loss and Damages. 
 
78 RAILROAD COMMISSION OF WISCONSIN, 
 
 Insurance. ok 
 
 Charge to this account ‘all premiums paid to insurance companies for 
 fire, casualty, boiler, fidelity, burglar and all other insurance, If it is 
 desired to open an Insurance Reserve, all amounts set aside for insur- 
 ance and charged against OPERATING EXPENSES should be credited to 
 such if nsurance Reserve. 
 
 Sea sionere and Printing. ‘ 
 Charge to this account all expenses for Seetianane and printing, ne 
 tionery supplies and postage, blanks, books, records, etc., except as, 
 hereinafter provided for. The cost of printing briefs and other legal, 
 papers should be charged to the account Law Hxpenses—General or, 
 Injuries and Damages. The cost of printing tickets, transfers and, 
 baggage checks should be charged to the account Miscellaneous Car 
 Service Expenses. The cost of printing signs, posters, and other ad- 
 vertising matter should be charged to the account Advertising. | \ 
 
 Operation of Stores Department. 
 
 Charge this account with the total expense incurred in operating the 
 railway’s stores department, including salaries and wages of purchas- 
 ing agent and his staff, stockkeeper and his staff, clerks and other em- 
 ployes in the stock rooms and storage yards, and such expenses as 
 store room and store yard rent, light, heat, etc. 
 
 NoTr :—This account is included in the account Stores Expenses in class C. 
 
Unirorm Accounts—E.ectric RALWwaAys. 19 
 
 Maintenance of Stores Department Buildings, Fixtures and Grounds. 
 
 Charge this account with all labor and expenses incurred in repiir- 
 ing stores department buildings, fixtures and grounds, including store- 
 houses, coal sheds, oil sheds, etc. 
 
 Notr :—This account is ineluded in the account Stores Hapenses in class C, 
 
 Operation of Utility Equipment. 
 
 Charge this account with all expenses incurred in operating utility 
 equipment, including salaries and wages of stable employes, drivers, 
 teamsters, chauffeurs, employes operating industrial tramways and 
 other utility apparatus, together with such expenses as water for 
 stable use, feed, bedding, axle grease, blankets, shoeing horses, ex- 
 pense of stabling, gasoline, kerosene, and other equipment supplies of 
 a similar character. 
 
 Norr :—This account is inelvuded in the account Ulility Equipment Expenses 
 in class C, 
 
 Maintenance of Utility Equipment Buildings, Fixtures and Grounds. 
 Charge this account with all labor and expenses incurred in repair- 
 
 ing utility equipment buildings, fixtures and grounds, including stables, 
 
 barns, utility equipment storage structures, stable yards, fences, etc. 
 
 Notr :—-This account is included in the account Utility Equipment Eapenses 
 in class C, 
 
80 RamroAp ComMMISsIon OF WISCONSIN, 
 
 Rent of Tracks and Terminals. 
 
 This account includes all payments to other companies for rent of 
 use of their tracks, whether on the basis of a fixed charge per month 
 or per year, or a proportion of interest on valuation, or a proportion 
 of expenses incurred in maintaining and operating such tracks, or on 
 4% car-mileage hasis, or a charge per car or passenger, or by any other 
 arrangement. Also payments for use of facilities at terminal points, 
 including main and other tracks, and freight house facilities, propor- 
 tion of expenses of handlinz treight, union station facilities, etc. 
 
 Rent of leased lines no longer operated by the lessor company is 
 not considered an operating expense, and should, therefore, not be 
 charged to this account, but treated as a deduction from income under 
 
 Rents of Leased Lines. 
 
 Rent of Equipment. 
 This account includes payments to other companies for rent or use 
 of their ears, electric equipment of cars, and other equipment. 
 
Untrorm Accounts—Enectric RAmWways. 81 
 
 DEPRECIATION. 
 
 Every electric railway shall carry a proper and adequate Deprecia- 
 lion Reserve to cover the full replacement of all tangible capital in 
 service. There shall be opened a Depreciation Account to which shall 
 be charged monthly, crediting the Depreciation Reserve, an amount 
 equal to one-twelfth of the estimated annual depreciation of the tan- 
 gible capital in service of the railway, or aS near that amount as the 
 finances of the property will permit. Tangible capital comprises all 
 land and its improvements and all interest in land the term of enjoy- 
 ment of which is one year or more from the date of grant, buildings 
 and structures and all equipment, facilities and apparatus used and 
 useful in the operation of the railway and having an_e ex- 
 pectation of life in service of more than one year. Hand and other 
 small portable tools, because of their liability to loss and theft, are 
 to be treated as part of the OrrrRATING EXPENSES of the year in which 
 they were purchased. The estimate here required shall be made upon 
 a rule designed to effect by its uniform application during the life of 
 the tangible capital in service, a charge into OPERATING EXPENSEs of the 
 total original cost of such capital, less its salvage or scrap value upon 
 retirement. f 
 
 - When any building, structure, machine, facility or unit of equip- 
 ment which at the time of its construction or installation was clas- 
 
 ’ sified as tangible capital becomes through wear and tear economically 
 irreparable, the substitute therefor, having substantially no greater 
 capacity than the unit for which it was substituted, shall be charged 
 against the Depreciation Reserve. 
 
 When, however, the building, structure, machine, facility or unit 
 substituted has a substantially greater capacity than that for which 
 it was substituted, the cost of the substitution of one of the same 
 capacity as the unit replaced shall be charged to the Depreciation Re- 
 serve, and the remaining cost of the actual substitution shall be charged 
 to the appropriate CONSTRUCTION AND HQuiepMEeNtT Account. The details 
 of the deduction on account of Depreciation and the basis thereof will 
 be called for in the annual report to the Railroad Commission. 
 
 F 
 
82 RAILROAD COMMISSION OF WISCONSIN. 
 
 CONTINGENCIES (EXTRAORDINARY). 
 
 When the property of the carrier is visited by an extraordinary 
 casualty of such a nature as to be beyond anticipation through the 
 exercise of ordinary and reasonable prudence, and of such a nature 
 as not to be contained in the provision for depreciation, as earth- 
 auakes, floods, cyclones, etc., resulting in irreparable damage, there 
 may be charged: to this account the original cash cost of such irre- 
 parably damaged property, less the salvage or scrap value and irre- 
 parable wear and tear from.use accrued thereto. When the amount of 
 such damage or loss’is considerable, there may be set up an E£atra- ' 
 ordinary Casualties Suspense Account, to which shall be credited ° 
 monthly the amount charged to the account Contingencies (E«xtra- 
 ordinary) until the total loss or damage caused by such casualty shall 
 be wiped out through OPERATING EXPENSES. 
 
 All ordinary casualties, that is, those which occur with such uni- | 
 formity and frequency that the principles of insurance are applicable 
 thereto, must be provided for by suitable charges to the Insurance | 
 Reserve, set up and maintained for such losses, or are considered as 
 included in the provision for depreciation, or constitute an item of 
 current maintenance. . 
 
 TAXES. 
 
 This account shall cover all taxes chargeable against the electric 
 railway. Where the reporting carrier is also engaged in transactions 
 outside the scope of its duties as a railway, this account shall be sub- 
 divided into the following two sub-accounts, to be maintained sepa- 
 rately: 
 
 a. Taxes Chargeable Against Electric Railway. 
 
 b. Taxes Chargeable to Non-Operating Transactions. 
 
 To each such tax account there shall be charged monthly the amount 
 
Unirorm AccouNnTtTs—ELeEctTric RAILWAYS. 83 
 
 of taxes accrued during the month and such amount shall be credited 
 to the account Taxes Accrued (or Prepaid Taxes, if such taxes are 
 prepaid) or the appropriate subdivision of such accounts. The amount 
 of taxes accrued during any month shall, when the levy is unknown, 
 be estimated and when the leyy is finally determined the estimate 
 shall be corrected in the provision for taxes during the remainder of 
 the year. For example, if at the beginning of the tax year the taxes 
 against the carrier are estimated to be $600 for the year, the monthly 
 charge on account of such tax will be $50, crediting the same to the 
 Taxes, Accrued Account or Prepaid Taxes, as the case may be, until 
 the amount of the levy becomes definitely Known. If during the 
 fifth month it is found that the levy for the year is $640 instead of 
 $600, there will already have been charged for four months the $50 
 per mouth, leaving $440 to be charged during the remainder of the 
 year, or $55 for the fifth month and each succeeding month during the 
 remainder of the year. 
 
 Such taxes as pertain to two or more utility services, or to operat- 
 ing and non-operating transactions alike, shall be apportioned with 
 regard to such departments or subdivisions upon a basis which ap- 
 pears reasonable and just, such basis to be eed in the annual 
 report to the Railroad pee Si na 
 
 DEDUCTIONS FROM GROSS INCOME. 
 
 CONTRACTUAL ACCOUNTS, 
 
 interest on Funded Debt. 
 
 Charge this account monthly with all the interest accrued on the 
 outstanding funded indebtedness of the electric railway. Credit such 
 monthly charge to the account Unmatured Interest on Funded Debt 
 Accrued. When the interest has matured, charge it to the account 
 Unmatured Interest on Funded Debt Accrued and credit the account 
 Matured Interest on Funded Debt Unpaid. When such interest is paid, 
 charge the account Matured Interest on Funded eeu Unpaid and credit 
 Cash or the coupon deposit account, 
 
84. RAILROAD COMMISSION OF WISCONSIN. 
 
 Interest on Real Estate Mortgages. 
 
 Charge this account monthly with all the interest accrued on out- 
 standing obligations of the electric railway secured by real estate 
 mortgages. Credit such monthly charge to the account Unmatured 
 Interest on Funded Debt Accrued (martgage obligations with respect 
 to this account being considered as funded if they do not mature until 
 more than one year after the date of issue). When the interest has 
 matured charge it to the account Unmatured Interest on Funded Debt 
 Accrued and credit the account Matured Interest on Funded Debt Un- 
 paid. When such interest is paid, charge the account Matured Interest 
 on Funded Debt Unpaid and credit Cash or other appropriate account. 
 
 Interest on Floating Debt. 
 
 Charge this account monthly with the interest accruing on all un- 
 funded or floating obligations on which the electric railway is liable. 
 Credit such monthly charges to the account Unmatured Interest on 
 Notes and Bills Payable Accrued. When the interest has matured, 
 charge it to the account Unmatured Interest on Notes and Bills Pay- 
 able Accrued and credit the account Matured Interest on Notes and 
 Bills Payable Unpaid. When such interest is paid, charge the account 
 Matured Interest on Notes and Bills Payable Unpaid and credit Cash 
 or other appropriate account. 
 
 Contractual Sinking Fund Requirements. 
 
 Charge to this account monthly all accruals required to be made by 
 the railway to sinking funds in accordance with the provisions of trust 
 deeds, mortgages or other contracts requiring the establishment of 
 sinking funds. Such charges will be credited to the Sinking Fund Re- 
 serve. All accruals to reserves or other funds, created voluntarily by 
 the railway and not in pursuance of the provisions of any mortgaze or 
 other contract or of the requirements of law, shall be excluded there- 
 from. 
 
BALANCE SHEET ACCOUNT 
 
86 RAILROAD COMMISSION OF WISCONSIN. 
 
 BALANCE SHEET FORM FOR REPORT. 
 
 ASSETS. 
 
 Classes A, B and C@. 
 PROPERTY AND PLANT: 
 Cost Beginning of Year. 
 Construction and Equipment Current Year. 
 Cost Close of Year. 
 
 TREASURY SECURITIES: 
 Treasury Stock. 
 Treasury Bonds. 
 
 INVESTMENTS; 
 Stocks and Bonds of Other Companies. 
 Other Investments. 
 
 RESERVE, SINKING AND SPECIAL FUND ASSEIS: 
 Depreciation iteserve Fund. 
 Sinking Fund. 
 Amortization Reserve Fund. 
 Special Funds. 
 
 CURRENT ASSETS: 
 Cash. 
 Notes and Bills Receivable. 
 Accounts Receivable. 
 Interest and Dividends Receivable. 
 Materiais and Supplies. 
 Sundry Current Assets, 
 
 PREPAID ACCOUNTS: 
 Prepaid Insurance. 
 Prepaid Taxes. 
 Prepaid Interest. 
 Sundry Prepaid Accounts. 
 
 Open Accounts. 
 Deficit. 
 
Unirorm Accounts—E Lectric RAILWAYS. 
 
 BALANCE SHEET FORM FOR REPORT—(Concluded). 
 
 LIABILITIES. 
 
 Classes A, B and (C. 
 CAPITAL LIABILITIES: 
 Capital Stock Preferred. 
 Capital Stock Common. 
 Funded Debt. 
 
 MORTGAGE LIABILITIES: 
 Real Estate Mortgages. 
 Other Mortgages. 
 
 CURRENT LIABILITIES: 
 Notes and Bills Payabie. 
 Accounts Payable. 
 Matured Interest on Funded Debt Unpaid. 
 Matured Interest on Notes and Bills Payable Unpaid. 
 Dividends Unpaid. 
 Deposits. 
 Sundry Current Liabilities. 
 
 ACCRUED LIABILITIES: 
 Insurance Accrued. 
 Taxes Accrued. 
 Unmatured Interest on Funded Debt Accrued. 
 Unmatured Interest on Notes and Bills Payable Accrued. 
 - Unredeemed Tickets. 
 Dividends Accrued. 
 Sundry Liabilities Accrued. 
 
 Open Accounts. 
 
 RESERVE, SINKING AND SPECIAL FUND LIABILITIES: 
 Depreciation Reserve. 
 Sinking Fund. 
 Amortization Reserve. 
 Special Funds. 
 
 Surplus. 
 
 87 
 
88 RamkOAD COMMISSION OF WISCONSIN. 
 
 DETAILED ACCOUNTS WITH TEXT. 
 
 CONSTRUCTION AND EQUIPMENT ACCOUNTS. 
 
 INTANGIBLE CAPITAL. 
 
 Organization. 
 
 Charge to this account all fees paid to governments for the privi- 
 lege of incorporation and all fees and other expenditures incident to 
 organizing the electric railway. This includes the cost of preparing 
 and distributing prospectuses, cost of soliciting subscriptions for stock 
 (but not for loans nor for the purchase of bonds or other evidences 
 of indebtedness), cash fees paid to promoters, and the actual cash 
 value at the time of organization of securities paid to promoters for 
 their services in organizing the enterprise, attorney’s fees, cost of 
 preparing and issuing certificates of stock, and cost of procuring Cer- 
 tificates of convenience and necessity from the Railroad Commission, 
 and other similar expenses. This account shall not be charged with 
 any discounts on securities issued, nor shall it include any costs inci- 
 dent to negotiating loans or selling bonds or any other evidence of in- 
 debtedness. Hixpenses incident to an increase of the capital stock, 
 and the negotiation and sale of stock thereunder, and expenses of 
 preparing and filing certificates of amendment to the articles of incor- 
 poration, shall be charged to this account, 
 
 Franchises. 
 Charge to this account the actual amount paid to the state or to a 
 political subdivision thereof in consideration for any franchise deemed 
 
Unirorm Accounts—Enectric RAmWAYS. 89 
 
 necessiry to the conduct of the electric railway. If any such fran- 
 chise is acquired by purchase, the charge to this account, in respect 
 thereof, shall not exceed the amount so actually paid therefor by the 
 electric railway to its assignor. if any franchise has a life of not 
 more than one year after the day when it is placed in service or in 
 effect, it shall not be charged to this account but to the appropriate 
 OPERATING EXPENSE Account. Expenses in procuring franchises cover- 
 ing additional territory to he operated as a part of the existing system 
 may be charged to this account. Payments made to state authorities 
 or to any subdivision thereof, in consideration for granting extension 
 of any franchise having a life in service of more than one year from 
 the date of the grant, shall be considered as a renewal. If the fran- 
 chises cover serarate and distinct new enterprises, payments therefor 
 shall be classed as original and charged to this account. 
 
 Rights, Licenses, Etc. 
 
 Charge to this account the cost of all rights, licenses and other 
 intangible assets having a life of more than one year from the date 
 when placed in service, acquired by the railway in or under valid 
 patent grants by the United States to inventors for inventions and 
 discoveries which are necessary or valuable to the economical con- 
 duct of the railway business. If such right is extended to cover 
 a turther period of time than that covered by the original grant, the 
 cost of such extension shall be classed as a renewal. A patent right 
 acauired for use in an existing system and necessary to the econom- 
 ical operation thereof, shall be classed as an addition. 
 
 NOTE :—Railways are at liberty to open sub-accounts showing the tota}k cost 
 of any class of rights or single patent. 
 
O() RAmrROoOAD COMMISSION OF WISCONSIN. 
 
 TANGIBLE CAPITAL. 
 
 Land Used in Operation of Property. 
 
 Right of Way. 
 
 Charge to this account the cost of land acquired for roadbed; ex-, 
 penses of appraisals, or juries, commissioners, or arbitrators in con- 
 demnation cases; cost of removal of buildings (if upon right of way, 
 and not included in property purchased); commission paid outside 
 parties for purchase of properties for these purposes; cost of plats, 
 abstracts, notarial fees, recording deeds, etc., and payments for abut- 
 ting damages. 
 
 Nore :—tThe estimated value of property not required in connection with the 
 operation of the railway after completion thereof, but acquired and charged to 
 this account in connection with land needed for right of way, should, upon com- 
 vletion of the road, be credited to this account and charged to an appropriate 
 property account. Where such property is sold upon or prior to the completion 
 of the railway, the proceeds of sale thereof should be credited to this account. 
 
 Norn :—Cost of. buildings and other improvements must not be included in 
 this aceount. 
 
 Other Land Used in Electric Railway Operation. 
 
 Charge to this account the cost of ali land used and useful in the 
 operation of the railway, the term of enjoyment of which is.over one 
 year from the grant thereof. The cost of land shall include the pur- 
 chase price, the cast of registration of title, cost of examination of 
 title, surveyors’ and notaries’ fees and taxes accrued to date from 
 transfer of title, and all liens upon title acquired; also the cost of 
 obtaining consents and payments for abutting property damages. The 
 cost of any buildings, fixtures and improvements made to the land 
 purchased must not be charged to this account or any subdivision 
 thereof. If at the time of acquisition of any interest in land it ex- 
 tends to buildings or other improvements thereon, which improve- 
 ments are devoted by the railway to its railway service, and the 
 
Unirorm Accounts—ELeEctTRIC RAILWAYS. 9] 
 
 contract of acquisition does not determine the price of such buildings 
 or improvements, they shall be appraised at their fair cash value for 
 use in such operations, and such appraised value shall be charged 
 to the proper BUILDINGS, FIXTURES AND GROUNDS account and _ ex- 
 cluded from the LANp account. If such improvements are not devoted 
 to railway operations, but are held as investment, the cost (or ap- 
 praised value if the cost is not determined by the contract) shall be 
 charged to an appropriate INVESTMENT account. Railways are at 
 liberty to subdivide this account in order to show the cost of land 
 devoted to particular purposes in the operation of the railway serv- 
 ice, as follows: Power Plant Land, Substation and Transformer Sta- 
 tion Land, Storage Battery Land, General Office Land, etc. 
 
 Roadway. 
 
 Grading. 
 
 Charge this account with the cost of grading roadbed, whether 
 excavation or embankment; reconstructing pikes or roads; ditching 
 roadbed; and ditches for waterways. This account should include 
 the cost of retaining walls and other masonry or riprap for the pro- 
 tection of embankments, cuts and slopes. 
 
 The cost of removing water and gas pipes, sewers, etc., preparatory 
 to the construction of the roadbed or the underground system, shall 
 be charged to this account. 
 
99 RAILROAD COMMISSION OF WISCONSIN. 
 
 Ballast. 
 
 Charze this account with the cost of ballast, whether of brok2. 
 stone, slag, gravel, or other material specially provided for this pur- 
 pose; also the cost of loading, hauling, and unloading alongside of 
 track, and of transportation. 
 
 Ties. 
 
 Charge this account with the cost of cross, switch, bridge and other 
 ties and railway crossing timbers laid in main and repair tracks, sid- 
 ings, and spurs; in tunnels, stations, shop and other yards; on 
 wharves, piers, track scales, inclines, bridges, trestles, culverts, in 
 car houses, shops, and store houses, and on transfer tables and turn- 
 tables. To this account should be charged also the cost of transpor- 
 tation, inspection, handling (except final distribution) and any process 
 of preservation. 
 
 Rails, Rail Fastenings, and Joints. 
 
 Sharge this acconnt with the cost of all rails, rail fastenings, and 
 joints in main ard repair tracks, sidings, and spurs; in tunnels, sta- 
 tions, shop and other yards; on wharves, piers, track scales, inclines, 
 bridges, trestles, culverts, in car houses, shops, and store houses, and 
 on transfer table and turntables. Charge this account also with the 
 cost of transportation, inspection, and handling (except final distribu- 
 tion). 
 
Unirorm AccouNnts—E.Lectric RAILWAYS. 93 
 
 Special Work. 
 
 Charge this account with the cost of special work, including steam 
 and street railroad crossings, cross-overs, curves, frogs, run-offs, 
 switches, switch-mates, and turn-outs. Charge also with the cost of 
 transportation, inspection, and handling (except final distribution). 
 
 Paving, 
 
 Charge this account with the cost of all labor and material used 
 for paving about tracks: and special work and cross walks incidental 
 to track construction, 
 
 Track Laying and Surfacing. 
 
 Charge this account with the cost of distributing, laying, spacing, 
 and aligning ties; cost of laying, spiking, and jointing rails; surfacing 
 and aligning track, and labor of placing frogs, switches and special 
 work; cost of track tools; cost of spreading ballast and putting it 
 under track; expenses of distributing track material, and cost of 
 transportation of men, tools, appliances, and outfits used on this work, 
 
4 RAILROAD COMMISSION OF WISCONSIN. 
 
 Roadway and Track Tools. 
 
 Charge this account with the cost of the first outfit of tools, includ- 
 ing hand and push-cars, velocipedes, speeders, etc., furnished section, 
 bridge, carpenter, and other gangs properly to equip them to protect, 
 maintain, and repair the property when it is open for the handling 
 of commercial traffic, 
 
 Tunnels, Bridges, Trestles, Culverts and Subways. 
 
 Charge this account with the cost of tunneling, including such tim- 
 ber as may be used, cost of material used and labor expended in the 
 construction of tunnels. 
 
 Charge to this account the cost of material used and labor expended 
 in the construction of bridges, trestles, and subways constructed to- 
 carry tracks over or under streams, ravines, streets, or other rail- 
 ways, and culverts, together with the necessary substructure and su- 
 perstructure, including transportation. Charge also with the cost of 
 abutments, piers, supports, draw and pier protection; machinery to 
 operate draw bridges, guard rails, masonry ends, and wing-walls for 
 culverts; cost of inspection of bridge material; cost of tests; cost of 
 wing-dams, cribs, and ice-breakers' for regulating the current of a 
 stream or breaking up ice jams; also labor and material used in paint- 
 
 ing structures. 
 
 Norr :—This account should not be charged with the cost of the track through 
 tunnels or of surfacing such track. 
 
 Nore :—Any structure carrying tracks over other tracks, a stream, highway or 
 canal, should be considered a bridge or culvert. The cost of structures carry- 
 ing other tracks. canals, highways, etc., over the carrier’s tracks, should be 
 charged to the account Crossings, Fences, Cattle Guards and Signs. 
 
Unirorm AccouNntTs—ELeEctrIc RAILWAYS. 95 
 
 Crossings, Fences, Cattle Guards and Signs. 
 
 Charge this account with the cost of material used and labor ex- 
 pended in constructing street, road, and farm crossings at grade; 
 overhead bridges and viaducts; roadways of undergrade foot and 
 wagon crossings; crossing ‘gates and warning signals; cost of drain- 
 age and excavations for undergrade crossings; and payments and 
 assessments for street repairs or sewers at crossings; right-of-way 
 fences, snow and sand fences, cattleguards, wing fences, aprons, and 
 hedges; mile, section, warning, and other roadway signs, 
 
 Interlocking and Other Signal Apparatus. 
 
 Charge to this account the cost of material used and labor expended 
 in constructing interlocking and other signal apparatus complete, in- 
 cluding apparatus for block signals of all classes. 
 
 Telegraph and Telephone lI-.ines. 
 
 Charge to this account the cost of all material used and labor ex- 
 pended in constructing telegraph and telephone lines, including con- 
 duits, poles, cables, wires, and instruments; also labor employed in 
 
 the construction work, cost of ail tools used, and cost of transporta- 
 tion. 
 
 Nove :-——If telegraph or telephone wires are carried on poles and fixtures or 
 in conduits used for other purposes, the cost of such poles and fixtures or con- 
 duits should be charged to the account T'ransmission System or to the account 
 Distribution System, as the nature of the support determines. 
 
96 RAILROAD COMMISSION OF WISCONSIN. 
 
 Electric Line. 
 
 Transmission System. 
 
 Charge this account with the cost of all material used and labor 
 expended in constructing the high tension transmission system, em- 
 bracing all towers, poles, cross-arms, insulator pins, insulators and 
 insulator material, braces, brackets and other pole fixtures and ap- 
 pliances, guys and other tower and pole supports, and all wire and 
 cables constituting the transmission system between the point of 
 electric generation or purchase and the point where it is lowered in 
 voltage or changed as to kind or frequency for the purpose of rail- 
 way use. 
 
 Note :—In electric railway operations, when the electric current generated 
 (or received), is changed by means of (a@) rotary converters or (b) motor gen- 
 erator sets or (c) static transformers (substation apparatus), that portion of 
 the line (or outside conductor system) carrying current of other than the operat- 
 ing kind or voltage shall be classed’ as the Transmission System. ‘Tie lines be- 
 tween generating stations and substations shall follow the same rule as other 
 lines. 
 
 When the electric current is generated (or received) and used substantially 
 unchanged in yoltage and kind, the line (or outside conductor system), includ- 
 ing feeders, trolley wire, booster circuits,. and supplementary return (if any) 
 shall be classed wholly as the Distribution System, 
 
 Distribution System. 
 
 Charge to this account the cost of material used and labor expended 
 in constructing the distribution system, including overhead and under- 
 ground feeders for transmitting low tension power from power stations 
 and substations, including insulators, insulator pins and connections; 
 track bonding, including track bonds, cost of punching and drilling 
 rails for same; overhead trolley lines, including cost of trolley, guard, 
 span, strain, supplementary, and other wires, and all caternary con- 
 struction used in connection with overhead trolley systems; cost of 
 third rail, braces and supports for same, insulating devices, material 
 used tor covering and protecting the same, and all fixtures and ap- 
 
Unirorm Accounts—ELectric RAILWAYS. Q7 
 
 pliances connected with third-rail conductors. Charge also with the 
 cost of all towers, poles, cross-arms, braces, brackets, and other pole 
 fixtures and appliances, guys and other tower and pole supports, con- 
 stituting the distribution system. 
 
 Norm :—In electric railway opcrations, when the electric current generated 
 (or received) is changed by means of () rotary converters or (b) motor gen- 
 erator sets or (c) static transformers (substation apparatus), that portion of 
 the line (or outside conductor system) carrying current of other than the operat- 
 ing kind or voltage shall be classed as the Transmission System. The lines be- 
 tween gencrating stations and substations shall follow the same rule as other 
 lines. 
 
 When the electric current is generated (or received) and used substantially 
 unchanged in voltage and kind, the line (or outside conductog system) includ- 
 ing feeders, trolley wire, booster circuits, and supplementary return (if any), 
 shall be elassed wholly as the Distributing Systein, 
 
 Buildings, Fixtures and Grounds Used in Operation of Property. 
 
 Stations, Waiting Rooms and Miscellaneous Way Buildings, Fixtures 
 and Grounds. 
 
 Charge this account with the cost of material used and labor ex- 
 pended on stations, waiting rooms, and other miscellaneous buildings 
 not provided for elsewhere in this classification, including cost of 
 transportation; station signs, platforms, sidewalks, excavations, foun- 
 dations, drainage: Water, ‘gas, and sewer pipes and connections; steam 
 heating apparatus, stoves, electric light and power fixtures, including 
 wiring for same; grading and putting grounds in order after buildings 
 have been finished; elevators and permanent building vaults; wells 
 for water supply at stations; salaries and expenses of architects; also 
 costs of fences, hedges, turnstiles, ete., around station grounds. 
 
 Notre :—This account does not inelude buildings for park and resort purposes, 
 which should be charged to the account Wiscellaneous Buildings, Fixtures and 
 Grounds ; nor does it include any portion of the cost of power plant buildings, 
 general office buildings, shop buildings, ete, 
 
 G 
 
98 RAILROAD COMMISSION OF WISCONSIN. 
 
 Power Plant Buildings, Fixtures and Grounds. 
 
 Charge. this account with the cost of all material used and labor 
 expended in erecting buvildinzs to be used as power generating plants. 
 This account should be charged with the cost of excavations, founda- 
 tions, drainage, gas and water pipes and connections, grading grounds, 
 furniture and fixtures when permanently attached to and made a part 
 of the buildings; the cost of piers and other foundations for machinery 
 and apparatus which are designed as a part of the permanent con- 
 struction of the building and independent of their use in connection 
 with any particular kind of equipment: also the cost of architects’ 
 plans and the cost of superintendence of construction. 
 
 Norn :—The cost of piers and foundations especially provided for particular 
 units of equipment and not designed to outlast such equipment mounted thereon, 
 shall be considered as a part of the machinery or equipment for which they 
 were constructed. 
 
 Notn :—Railways are at liberty to subdivide this account in order to show the 
 cost of power plant buildings, fixtures and grounds for the different stations 
 or methods of power generation, as follows: 
 
 a. Steam Power Plané Buildings, Mixtures and Grounds. 
 
 6. Hydraulic Power Plant Buildings, Fixtures and Grounds. 
 
 ec. Gas Power Plant Buildings, Fixtures and Grounds. 
 
 d. Boiler Plant Buildings, Fixtures and Grounds. 
 
 e, Gas Producer Plant Buildings, Fixtures and Grounds, 
 
 Substation, Transformer Station and Storage Battery Buildings, Fix- 
 tures and Grounds. 
 
 Charge to this account tiie cost of all buildings, fixtures and grounds 
 devoted to substation and transformer station uses and to storage 
 battery purpses, including permanent foundations and settings for 
 machinery and apparatus designed to constitute a part of the perma- 
 nent structure and to outlast the apparatus or equipment mounted 
 thereon, together with all appurtenant grading, walks, fences, drives, 
 etce., and all fixtures permanently attached to such buildings and struc- 
 
 tures and made a part thereof, 
 
Unirorm AccouNts—HLectric RAILWAYS. 99 
 
 General Office Buildings, Fixtures and Grounds. 
 
 Charge to this account the cost of al! buildings, fixtures and grounds 
 devoted to general office purposes of the railway and not includible in 
 any of the departmental buildings accounts, also all fixtures perm.- 
 nently attached thereto and a part thereof, such as heating and plumb- 
 ing systems, electric wiring, elevators, permanent building vaults, 
 together with appurtenant walks, fences, drives, etc, 
 
 Shops and Car House Buildings, Fixtures and Grounds. 
 
 Charge this account ‘with the cost of material used and labor ex- 
 pended in erecting all buildings to be used as shops, car sheds, or car 
 houses; plants for furnishing power for heating and lighting the 
 buildings; oil houses and sand houses; preparing ‘grounds before and 
 clearing up and grading after construction; foundations; painting; 
 sewage systems; connections with water supply systems; architect 
 fees for drawing plans and supervision of construction; and trans- 
 portation and incidental expenses, together with the cost of appur- 
 tenant fences, walks, drives, ete, 
 
 Docks and Wharves. 
 
 Charge this account with the cost of material used and labor ex- 
 pended in constructing docks, wharves, ferry or other landings, and 
 inclines to transfer steamers, including dredging. 
 
 Norr:—-The cost of grounds »n which docks or wharves are built and of 
 riparian or water front rights in connection therewith should be charged to 
 the account Other Land Used in Electric Railway Operations, 
 
100 RAILROAD COMMISSION OF WISCONSIN. 
 
 Miscellaneous Buildings, Fixtures and Grounds. 
 
 Charge this account with the cost of all material used and labor 
 expended in erecting all buildings not included in any of the preced- 
 ing BUILDINGS, FIXTURES AND GROUNDS accounts. This includes the 
 cost of stables and other utility equipment buildings, stores depart- 
 ment buildings, buildings and structures in parks and resorts, etc. 
 Railways are at liberty to subdivide this account in order to show the 
 cost of buildings, fixtures and grounds devoted to any particular pur- 
 pose. 
 
 Power Plant Equipment. 
 
 Accounts shall be opened as indicated below, to which shall be 
 charged the cost of all aquipment and apparatus used in the generation 
 of electric energy, up to and including the station switchboard. It 
 is designed that the cost of all apparatus and equipment shall be so 
 charged and classified that the cost of all apparatus used in connection 
 with the generation of electric energy by any particular motive power. 
 will be shown in the account covering such power plant equipment. 
 
 The following accounts will be set up: 
 
 Steam Power Plant Equipment. 
 
 Charge this account with the cost of all steam engines and turbines 
 devoted to the production of electric energy, which shall be considered 
 to include steam primne mover accessories as the throttle valye and the 
 
Unirorm Accounts—E.ectric RAmways. 101 
 
 governor, also condensers, air and circulating pumps and lubricating 
 systems. Charge also with the cost of all electric generating appara- 
 tus driven by steam prime movers together with rotaries and motor- 
 generator sets, exciters, etc., when not installed in connection with the 
 transmission system. This includes the specially provided foundations 
 and settings of such apparatus. Charge also with all accessory and 
 auxiliary equipment in the steam power generating station, including 
 belts and other transmission equipment, line and counter shafting, 
 pulleys, bus-bars, regulators, station switchboards and equipment such 
 as circuit breakers, switches, meters and their settings, together with 
 special high tension transmission equipment at the steam power station 
 as high tension bus-bars, high tension switchboards, high tension 
 switches, high tension curent transformers, high tension lightning 
 arresters, high tension potential transformers, high tension reactive 
 coils, high tension choke coils, high tension grounding devices and 
 resistances, high tensicn step-up and step-down transformers. 
 
 Note :—Railways desiring to do so may subdivide this account into the fol- 
 lowing: 
 
 a. Steam Engines and Turbines. 
 
 h. Generators. 
 
 ec. Auxiliary; Steam Power Plant Equipment. 
 
 Gas Power Plant Equipment. 
 
 Charge this account with the cosi of all gas engines and turbines de- 
 voted to the generation of electric energy, including their foundations 
 and settings, together with such gas prime mover accessories as the 
 inlet valve, governor and igniting and starting apparatus. Charge 
 also to this account the cost of all electric generating apparatus driven 
 by gas power and rotaries and motor-generator sets, exciters, etc., 
 when not installed in connection with transmission systems. This in- 
 cludes specially provided foundations and settings. Charge also with 
 the cost of all electric equipment of the gas power generating station, 
 embracinz bus-bars, regulators, station switchboards and equipment 
 
102 RamrRoAp COMMISSION OF WISCONSIN. 
 
 as circuit breakers, switches, meters and settings and special high 
 tension transmission equipment at such power station, as high tension 
 bus-bars, high tension switchboaras, high tension switches, high ten- 
 sion transformers, high tension lightning arresters, high tension poten- 
 tial transformers, high tension reactive coils, high tension choke coils, 
 high tension grounding devices and resistances and high tension step- 
 up and step-down transformers. Belts, shafting, pulleys and other 
 power transmission equipment in the gas power plant will be charged 
 
 to this account. 
 
 Norr :—Railways desiring to do so may subdivide this account as follows: 
 a Gas Enaines and Turbines. 
 
 b. Generators. 
 
 c. Gas Power Plant Auailiary Equipment. 
 
 Hydraulic Power Plant Equipment. 
 
 Charge this account with the cost of all water wheels and turbines 
 devoted to the generation of electric energy, including foundations and 
 settings of such hydraulic equipment, their governors and all appara- 
 tus appurtenant thereto from the head gates and governors to the 
 wasteways. Charge also with the cost of all electric generating ap- 
 paratus driven by hydraulic power and rotaries and motor-generator 
 sets, exciters, etc., when not installed in connection with transmission 
 systems, together with their specially provided foundations and set- 
 tings. Also charge this account with the cost of all electric equipment 
 of the power plant embracing bus-bars, regulators, station switch- 
 boards and equipment as circuit breakers, switches, meters and their 
 settings, head gates, motors and other electric apparatus and special 
 high tension transmission equipment at the power plant, such as high 
 tension bus-bars, high tension switchboards, high tension switches, high 
 tension transformers, high tension lightning arresters, high tension 
 potential transformers, high tension reactive coils, high tension choke 
 coils, high tension grounding devices and resistances and high tension 
 step-up and step-down transformers. Belts, pulleys, shafting and 
 
Unirorm AccouNTs—E.ectric RamLways. 103 
 
 other power transmission apparatus in the hydraulic power plant will 
 be charged to this account. 
 Notr :—Railways desiring to do so may subdivide this account as follows: 
 a. Water Wheels and Turbines. 
 
 b. Generators. 
 ce. Auviliary Hydraulic Power Plant Equipment. 
 
 Boiler Plant Equipment. 
 
 Charge to this account che cost of ail equipment devoted to the gen- 
 eration of steam. Chirge with the cost of furnaces, boilers, their 
 foundations and settings, boiler fittings, iron and steel smoke-stacks, 
 feed pump, water ieed pipe, injectors, economizers, water heaters, 
 superheaters, valves, fiues, steam pipes from the boilers to the engine 
 throttle valves, steam exhaust system, boiler water purification equip- 
 ment, mechanical stokers, cranes, coal and ash conveyors, steam traps, 
 crushers, belt links, wheels, chutes and gates, conveyor Cars, winches, 
 motors. buckets, shafts, chains and similar auxiliary equipment in the 
 boiler plant. 
 
 Gas Producer Equipment. 
 
 Charge to this account the cost of all equipment devoted to the pro- 
 duction of power gas for the purpose of generating electric energy, in- 
 cluding the foundations and settings of such producers and their ac- 
 cessories, embracing gas producers, economizers, regenerators, vapori- 
 zers, steam injectors, scrubbers, exhauster outfits, seals, appurtenant 
 
104 RAILROAD COMMISSION OF WISCONSIN. 
 
 boilers and pumps, flues and piping, blower engines, gas piping from 
 producers to gis prime movers and to holders, producer gas holders, 
 exhaust piping, etc. 
 
 Dams, Canals and Flumes. 
 
 Charge this account with the cost of all dams, canals, aqueducts, 
 flumes and penstocks devoted to the utilization of water power and 
 the delivery of the witer to the inlet valve of the turbine or water 
 Wheel, also that of all waste-ways from the outlet of the draft tube 
 to the point of final discharge. This includes all gates, valves, and 
 other accessories of such dams, also waste-ways, sluices, forebays, 
 grids, wails, fences, etc., for the protection of such canals, and pipe 
 lines, and all trestles and other supporting structures; also all via- 
 ducts, bridges, foot-bridges, etc., over and accessory to or necessitated 
 by such canals, aqueducts, and pipe lines. 
 
 Substation, Transformer Station, and Storage Battery Equipment. 
 
 Charge to this account the cost of all substation and transformer 
 station equipment and apparatus, and all storage batteries and storage 
 battery equipment, including such equipment as transformers, motor 
 generator sets, rotaries, boosters, switchboards, and all apparatus and 
 equipment necessary to the operation of storage batteries. 
 
Unirorm ACCOUNTS—ELECTRIC RAILWAYS. 105 
 
 Rolling Stock and Equipment. 
 
 Revenue Cars. 
 
 Charge to this account the expenditure for passenger, baggage, ex- 
 press, freight, mail and other cars from the operation of which reve- 
 nue is derived. 
 
 The term “cars” includes car bodies and trucks, and all fixtures and 
 appliances inside of or attached to the car bodies or trucks except the 
 electric equipment of the cars. 
 
 Revenue Locomotives. 
 
 Charge to this account the cost of all locomotives from the opera- 
 tion of which revenue is derived, including all appurtenances and 
 fixtures necessary to equin such locomotives for service, 
 
 Electric Equipment of Revenue Cars and Revenue Locomotives. 
 
 Charge to this account all expenditures for electric equipment and 
 wiring of all revenue cars and revenue locomotives, including labor, 
 material, tools, freight, hauling material, and all other expenses in- 
 cident to the work, 
 
106 RAILROAD COMMISSION OF WISCONSIN. 
 
 Utility Equipment. 
 
 Charge to this account all expenditures for railway utility equip- 
 ment, including water cars, sprinkling cars, sand cars, salt cars, supply 
 cars. and other work cars; snow plows, sweepers, scrapers, and mis- 
 cellaneous snow equipment, and all electric equipment of such utility 
 equipment as is operated by electric power; horses, harness and sup- 
 ply wagons, tower wagons, automobiles, and other road vehicles, etc. 
 
 Shop Equipment. 
 
 Charge to this account the cost of all machinery and tools used in 
 shops and car houses and cost of loading, unloading and placing ma- 
 chinery in position, including the cost of foundations and settings. 
 This account includes the cost of stationary engines and boilers, mo- 
 tors, compressors, shafting, belting, cranes, forges, and all other ma- 
 chinery and tools necessary to first equip shops. 
 
 General Office Equipment. 
 
 Charge to this account the cost of all equipment of the general office 
 of the electric railway, embracing such items as office furniture, fix- 
 tures and furnishings, movable safes, filing cases and devices, type- 
 writers, adding machines, addressographs and sundry office equipment 
 having an expectancy of life in seryice exceeding one year. 
 
Unirorm Accounts—E ectrric RAILWAYS. 107 
 
 Stores Department Equipment. 
 
 Charge this account with the cost of all equipment of the stores 
 department. This includes loading and unloading machinery, derrick, 
 cranes, hoists, conveying apparatus and equipment, etc. 
 
 Miscellaneous Equipment. 
 Charge to this account all equipment not includible in any of the 
 preceding classified capital accounts. 
 
 Novts :—Railways are at liberty to subdivide this account to show the cost of 
 any class of such miscellaneous equipment. 
 
 Miscellaneous Construction and Equipment Expenditures. 
 
 Accounts shall be opened as indicated below, to which shal! be 
 charged all expenditures incurred during the construction and before 
 the operation of the railway, of the character indicated by the title 
 of the accounts. The following detailed accounts should be kept of 
 the expenditures during construction: 
 
108 RAILROAD COMMISSION OF WISCONSIN. 
 
 Engineering and Superintendence. 
 
 Charge to this account all expenditures for services of engineers, 
 draftsmen, and superintendents employed on preliminary and con- 
 struction work, and all expenses incident to the work when such dis- 
 bursements cannot be assigned to specific construction. 
 
 Nore :—When emnloyes enumerated above are engaged in work not charge- . 
 able to construction, their salaries and expenses should be charged to the specific 
 work upon which engaged. 
 
 Notr :—Whenever any of the expenses above enumerated can be charged 
 directly to the account for which incurred, they should be so charged and not to 
 this account. 
 
 Salaries During Construction. 
 
 Charge this account with the salaries of all general officers and gen- 
 eral office assistants during the period of construction of the electric 
 railway and up to the operation of the railway service. 
 
 Office Supplies and Expenses During Construction. 
 
 Charge this account with the cost of all office supplies and expenses 
 incurred during the process of construction of the railway up to the 
 time of its operation, such as messenger and janitor service, rent of 
 premises occupied during construction, water, light, heat, telegrams, 
 exchange on remittances, etc, | | 
 
UNIFrormM AccouNTS—ELEcTRIC RAILWAYS. 109 
 
 Stationery and Printing During Construction. 
 
 Charge this account with the cost of all stationery, printing, post- 
 age, blanks. record books, etc., used during the construction of the 
 railway and up to the time of its operation. 
 
 Law Expenses During Construction. 
 
 Charge to this account all law expenses incurred during the period 
 of construction of the electric railway. Charge with the salaries and 
 expenses of counsel, solicitors and general attorneys, their clerks and 
 attendants, etc. Charge also with the cost of law books, printing 
 briefs, legal forms, testimony, reports, fees and retainers of the gen- 
 eral counse! and attorneys. court costs and payments of specific 
 notarial and witness fees, expense of taking depositions, and general 
 law and court expenses during construction. Expenses of arbitrators 
 of disputed points will also be charged to this account. When any of 
 the expenditures above enumerated can be charged directly to the ac- 
 count for whose benefit they were incurred they shail be so charged 
 and not to this account. Thus, expenditures in connection with the 
 acquisition of land to be occupied by the stations shall be charged 
 to the appropriate construction account. Law expenses in connection 
 with the organization of the railway, whenever such can be definitely 
 ascertained, shall be charged to the account Organization. 
 
 Injuries and Damages During Construction. 
 Charge to this account all damages to or destruction of property 
 other than that owned by the railway, caused directly in connection 
 
110 . RAILROAD COMMISSION OF WISCONSIN. 
 
 with its construction, and all expenses incident to injuries or death 
 of employes and other persons for which injuries or death the railway 
 is held liable or in the settlement of which claim allowances are 
 made. This includes such items of expense as judgments for dam- 
 ages and plaintiff's court costs; proportion of salaries and expenses 
 or fees of physicians and surgeons, expenses of undertakers, nurses 
 and hospital expenses, medical and surgical supplies, contributions to 
 hospitals during the period of construction of the plant, transportation 
 of injured persons and wages and salaries paid to employes while 
 disabled. The salaries and expenses of the railway’s claim agents, 
 adjusters and their assistants while engaged upon settling such claims 
 arising during construction will be charged to this account. The com- 
 pensations of the general solicitors or counsel of the railway while 
 engaged in the defense and settlement of damage suits will also be 
 charged to this account. 
 
 Insurance During Construction. 
 
 Charge to this account ell premiums paid to insurance companies 
 for fire, casualty, boiler, fidelity and other insurance covering risks 
 during construction of the electric railway and its equipment. 
 
 Taxes During Construction. 
 
 Charge to this account all taxes and assessments levied and paid 
 on property belonging to the electric railway while under construc- 
 tion and before it has begun operations, except special assessments 
 
Unirorm Accounts—E.ectric Ramways. soit bal 
 
 for street and other improvements such as grading, curbing, paving, 
 sidewalks, sewer, ete., which shall be charged to the account to which 
 the property benefited has been charged. 
 
 Interest During Construction. 
 
 Charge to this account the interest accrued upon all money and 
 claims payable upon demand acquired for use in connection with the 
 construction and equipment of the electric railway from the time of 
 such acquisition until the system is ready for commercial use. Inter- 
 est receivable accrued upon such morieys and claims shall be credited 
 to this account. 
 
 Discount on Bonds During Construction. 
 
 To this account may be charged the discount on bonds sold for con- 
 struction purposes. The entries-to such account shall be made with 
 sufficient detai] to permit of their identification and shall show the 
 date when the bonds tu which the discount applies were authorized, 
 when issued and when sold, to whom sold, the amount realized from 
 the sale, purpose for which the bonds were sold, and the application 
 of the proceeds; all of which detaiis will be called for by the Railroad 
 Commission. 
 
112 RAILROAD COMMISSION OF WISCONSIN. 
 
 Miscellaneous Expenditures During Construction. 
 Charge to this account all exnenditures incurred during construction 
 not includible in any of the preceding accounts. 
 
 Cost of Railway Purchased (in Lieu of Railway Constructed). 
 
 Charge to this account the cost of the electric railway purchased 
 in case such railway is obtained by purchase instead of being con- 
 structed by the corporation. The entry to this account should show 
 with sufficient detail the namie of the parties from whom purchased, 
 the purchase price, and all other facts pertinent to such sale, which 
 details will be called for by the Railroad Commission. 
 
 TREASURY SECURITIES. 
 
 Treasury Securities. 
 
 Charge to this account the par value of all stocks and bonds which 
 have been authorized and issued by the railway or assumed by it or 
 held by the treasurer or other fiscal agent of the railway for its benefit 
 
-Untrorm Accounts—Etecrric Ramways. 113 
 
 but which have not been scold. When such securities are sold their 
 par value will be credited to this account. 
 
 Notre :—This accovnt may be subdivided into the two following accounts: 
 a. Treasury Stock. 
 b. Treasury Londs. 
 
 INVESTMENTS. 
 
 Investments. 
 
 By investments, as here used, is meant the cost of the electric rail- 
 way’s title to or interest in all properties acquired, not for use in 
 present operations but for the income to be derived from them, for a 
 rise in value, for the control of some private business or other utility 
 service, or for devotion to future operations at a time when the acqui- 
 sition of such properties will not be possible under such favorable cir- 
 cumstances. In the annual] report to be made to the Railroad Com- 
 mission these investments will be required to be classified as to their 
 character and with sufficient detail as to permit of their clear identifi- 
 cation, showing the par value of all such stocks or bonds or other 
 jnvesiments with the rate of return thereon, the amount of income re- 
 ceiveé therefrom and the hook value. Stocks, bonds or other property 
 in which the funds of Reserves of the railway have been invested will 
 not be shown in this account but as investments of the respective RE- 
 SERVE and so shown in the BALANCE SHEET, to be contained in the 
 report to the Railroad Commission. 
 
 H 
 
114. RAILROAD COMMISSION OF WISCONSIN. 
 
 RESERVE ACCOUNTS. 
 
 REQUIRED RESERVES. 
 
 Depreciation Reserve. 
 
 To this account shall be credited monthly, or as they are made, all 
 charges to the Depreciation Account (hereinbefore described), the in- 
 come from the investment of any money or from any Security belong- 
 ing to the Depreciation Reserve, and any other appropriations which 
 may have been made to it. 
 
 When through wear and tear in service, casualty, inadequacy, super- 
 session or obsolescene, any building, structure, facility or unit of equip- 
 ment originally charged to capital is no longer economically reparable, 
 and in order to keep the capacity of the railway system up to its orig- 
 inal or equivalent state of efficiency it is necessary to make a complete 
 replacement of such building, structure or unit of equipment, the 
 money cost of the original unit replaced and charged to capital (esti- 
 mated if not known, and if estimated, the basis thereof shall be shown 
 in the record entry) shall be charged to the Depreciution Reserve and 
 the excess cost of the substituted unit over such original unit shall be 
 charged to the appropriate capital account. 
 
 When any building, structure, facility or unit of equipment originally 
 ‘charged to capital is retired frora service and not replaced by any 
 other unit of similar nature cr equivalent thereto, the original money 
 cost thereof (estimated if not known, and if estimated the basis there- 
 of shall be shown in the record entry) shall be charged to this account 
 and such amount originally entered or contained in the charges to 
 capital in respect to such unit so being retired shall be credited to the 
 capital account to which it was originally charged, and any adjust- 
 ments necessary made through the Surplus account, 
 
 The salvage or serap value of any unit of equipment retired from 
 service or replaced by any other unit will be credited to this account. 
 
 An analysis of the charges and credits to this reserve will be called 
 for in the annual report to the Railroad Commission. 
 
Unirorm Accounts—Euectric RAmWAYS. 115 
 
 Sinking Fund Reserves. 
 
 Sinking fund reserves shall be maintained whenever they are re- 
 quired in pursuance of the provisions of mortgage deeds, deeds of 
 trust, contracts or provisions of the law. A separate Sinking Fund Re- 
 serve shall be maintained for each contractual requirement, to which 
 reserve shall be credited any appropriation made in pursuance of the 
 terms of the respective mortgage and trust deeds, contracts, ete., and 
 charged to the account Contractual Sinking Fund Requirements and 
 also nccumulations resulting from any security belonging to such par- 
 ticular reserve. The title cf each reserve shall clearly indicate the 
 purpose for which it is being maintained. 
 
 An analysis of the charges and credits to this reserve will be called 
 for in. the annual report to the Railroad Commission. 
 
 Amortization Reserve. 
 
 This account shali be raised to provide for the amortization of in- 
 tansible capital in service. Tc it shall be credited monthly, or as 
 they are made, all the amounts charged from time to time through 
 operating expenses to the account Amortization Reserve Requirements 
 which account is to be set up where the nature of the capital occasions 
 the setting up of this reserve. Such reserve shall also be credited with 
 all accumulations resulting from the investment of any moneys or the 
 interest or dividends from anv securities belonging to it. 
 
 For example, a corporation pays $100,000 for a twenty year franchise 
 to operate on electric railway. In order that this amount shall be set 
 aside out of revenue and the actual capital of the corporation not im- 
 paired by dividends paid, there shall ‘be charged monthly to the ac- 
 count Amortization Reserve Requirements, crediting the Amortization 
 Reserve, an amount which, invested at current rates of interest, will at 
 the end of the franchise term have created an amount equivalent to the 
 cost of the franchise. 
 
 An analysis of the charges and credits to this reserve will be called 
 for in the annual report to the Railroad Commission, 
 
116 RAILROAD COMMISSION OF WISCONSIN. ; 
 
 OPTICNAL RESERVES. 
 
 Maintenance Reserve. 
 
 This reserve may he raised by those electric railways which operate 
 equipment, the revairs 10 which are oceasioned only at remote inter- 
 vals and are then so considerabie in amount as to cause wide fluctua- 
 tiois in the operating expenses for the division of operation or group 
 of expenses of which the maintenance account in question is a part. 
 
 This reserve must not be charged with renewals and replacements of 
 property and equipment which from their nature are chargeable against 
 the Depreciation Reserve. 
 
 Injuries and Damages Reserve. 
 
 Railways may open an Injuries and Damages Reserve, to which will 
 be credited monthly any amounts which may be charged to the proper 
 OPERATING EXPENSES or Other EXPENSE accounts. The amounts so 
 charged and credited shail be such as are estimated to meet the ad- 
 mitted liability against it for injuries to persons and damages to prop- 
 erty other than that of the railway, insofar as such claims can be an- 
 ticipated by the exercise of reasonable judgment. All such claims, 
 when paid to satisfy admitted liability and judgments obtained in the 
 courts of law, shall be charged to this account. 
 
Unirorm Accounts—ELeEctTRIc RAILWAYS. V4 
 
 Insurance Reserve. 
 
 Railways may set up this reserve, to which shall be credited monthly 
 the charges made in OPERATING Expenses to the Insurance account to 
 cover self-carrying risks. When any irreparable damage to the prop- 
 erty of the railway occurs, and the nature of such damage is such as to 
 be covereG by the provisions of self-insurance, the cost of repairing the 
 property damaged, or the cost of its replacement, shall be charged to 
 this reserve. 
 
 CURRENT ASSETS. 
 
 Cash. 
 
 Charge te this account all money coming into the possession of the 
 electric railway and in which it has the beneficial interest. Also 
 charge it with all bank credits, checks and draits receivable subject to 
 satisfaction or transfer upon demand, whether payable to bearer or to 
 order. All cash disbursements should be credited to this account. 
 
 Notes and Bills Receivable. 
 
 Charge to this account the cost of all notes and bills receivable 
 which are the property of the electric railway and upon which solvent 
 concerns or individuals are liable or which are sufficiently secured as 
 to be considered good. This account includes demand notes, drafts, 
 ete., issued by others than banks, and time notes, drafts, etc., by 
 whomever issued. ‘This account does not include investments nor the 
 interest on dividends receivable from investments. 
 
118 RAILROAD COMMISSION OF WISCONSIN, 
 
 Accounts Receivable. 
 
 Charge to this account all amounts owing to the electric railway 
 upon accounts with solvent concerns other than banks; also all ac- 
 counts and claims upon which responsibility is acknowledged by sol- 
 vent concerns or individuals or which are sufficiently secured to be 
 considered good ané@ of all judgments against solvent concerns where 
 the judgments are not appealable or suspended through appeal. Ne- 
 gotiable instrnments will not be charged to this account. 
 
 Interest and Dividends Receivable. 
 
 When the electric railway becomes entitled to demand any interest 
 or dividend from solvent concerns the amount to which it thus be- 
 comes entitled shall be charged to this account and shall be credited to 
 the appropriate account in the INcomr Account. This account includes 
 interest on matured accounts with solvent concerns and upon judg- 
 ments against solvent debtors where such judgment has not been sus- 
 pended, as well as interest upon the commercial paper of solvent con- 
 cerns. It does not inelude uwnmatured interest or dividends not yet 
 declared, 
 
 Materials and Supplies. 
 
 Roadway and Track Material. 
 
 Charge this account with the cost of all roadway and track ma- 
 terial purchased by the railway at its cost delivered at the railway’s 
 place of storage, This includes ballast, if any; ties and timbers for 
 
Unirorm Accounts—E.uercrric RAmWAYS. 119 
 
 track and bridges; rails; rail fastenings and joints, including fish- 
 
 plates, braces, tie plates, tie rods, nuts, bolts, spikes, etc.; and special 
 
 work as crossings, cross-overs, curves, frogs, run-offs, switches, switch- 
 
 mates, and turn-outs. This account will also be charged with the cost 
 
 of freight and other transportation expenses and the cost of handling. 
 Credit this account with materials used. 
 
 NOTH :—This account is included in the account Track and Electric Line Ma- 
 terial in class B and class C. 
 
 Electric Line Material. 
 
 Charge this account with the cost of all electric line material pur- 
 chased by the railway at its cost in the railway’s place of storage 
 including the cost of freight and other transportation expenses and 
 the cost of handling. This includes towers, poles, cross-arms, braces, 
 brackets, insulator pins, insulators, insulating material, wire, and all 
 material for tower and pole supports. 
 
 Credit this account- with material taken from storage. 
 
 Noty :—This account is included in the account Track and Mleetric Line Ma- 
 terial in class B and elass C. 
 
 ' 
 
 Car Material. 
 
 Charge this account with the cost of all car material purchased by 
 the railway at its cost at the railway’s place of storage. This in- 
 eludes the cost of freight and other transportation expenses and the 
 cost of handling. This account will be charged with such material 
 
120 RAILROAD COMMISSION OF WISCONSIN. 
 
 as car wheels, car axles, brakes, brake-shoes, trolley poles, rope, elec- 
 tric equipment of cars and locomotives, ete. 
 Credit this account with the cost of material taken from storage. 
 
 Fuei. 
 
 Charge this account with the cost of all fuel purchased by the rail- 
 way at its cost delivered alongside the railway’s place of storage, 
 unless purchased delivered to the place of storage. The account 
 Fuel Stock Expense* will be closed into this account monthly. 
 
 Credit this account with all fuel used. 
 
 Nott :—This account may he subdivided into accounts a, b and ec, if desired 
 in order to give information regarding the cost of different kinds of fuel. 
 
 * Fuel Stock Expense.—Charge this account with the labor of weighing, un- 
 loading, piling and trimming coal and other fuel for storage or in unloading 
 such fuel trom cars and boats inciuding the cost of operating hoisting apparatus, 
 also the cost of shovels and other hand tools used and the cost of repair to 
 such apparatus and tools. (This account will be closed monthly into the 
 Fuel account,) 
 
 Power Plant Lubricants and Supplies. 
 
 Charge this account with the cost of all power plant lubricants and 
 supplies such as lubricating oils, graphite, wipers, waste, station tools, 
 etc., including the cost of freight and handling of the same. 
 
 Credit this account with the cost of material withdrawn for use. 
 
 Nore :—This account is included in the account Miscellaneous Materials and 
 Supplics in class B and class C. 
 
Unirorm Accounts—E.Lectric RAmWAYS. 127 
 
 Car Service Supplies. 
 
 Charge this account with the cost of all car service supplies in 
 storage, together with the cost of transportation and handling. This 
 account will be charged with the cost of car and locomotive lubri- 
 cants and waste, incandescent lamps, oil and other supplies for light- 
 ing cars, supplies for cleaning cars, fuel for cars, car tools, tickets, 
 transfers and baggage checks, conductors’ books, punches, portable 
 registers, car service employes’ badges and uniforms, etc. 
 
 Norr :—This account is included in the account Wiscellaneous Materials and 
 Supplies in class B and class C. 
 
 Miscellaneous Materials and Supplies. 
 
 Charge this account with the cost of all material purchased to be 
 used by the electric railway and not properly chargeable to any of 
 the preceding Stock accounts at the cost of such material delivered in 
 the storeroom, including freight, cartage and cost of handling. 
 
 Credit this account with such material when taken from stock. 
 
 Norm :—This account may he subdivided into accounts a, b, and ¢, ete., if de- 
 sired, in order to properly account for different classes of stores charged hereto. 
 
 Norr :—This account is included in the account Miscellaneous Materials and 
 Supplies in class B and elass C. 
 
 Sundry Current Assets. 
 To this account shall-be charged the cost of all current assets of 
 the railway not includible under any of the preceding CURRENT ASSET 
 
122 RaILROAD COMMISSION OF WISCONSIN. 
 
 accounts. Property readily convertible into money and which is be- 
 ing held with the intent of being so converted into money will be 
 
 considered aS a current assets and charged to this or the appropriate 
 preceding account, 
 
 PREPAID ACCOUNTS. 
 
 Prepaid Insurance. 
 
 When premiums on insurance policies are paid in advance of their 
 accrual, the amounts prepaid whether paid in cash or by an issue of 
 notes or other negotiable paper shall be charged to this account. As 
 the premiums accrue they shall be credited at monthly intervals to 
 this account and charged to the operating expense account Insurance, 
 
 Prepaid Taxes. 
 
 When taxes are paid in advance of their accrual, the amount shall 
 be charged to this account. As the taxes thus prepaid accrue they 
 shall be credited at monthly intervals to this account and charged to 
 the operating expense account Taxes. Taxes for special benefits or 
 specia! assessments for improvements will not be charged to this ac- 
 count. 
 
Unirorm Accounts—Enectric Ramways. 123 
 
 Prepaid Interest. 
 
 When interest is paid in advance of its accrual on any obligations 
 of the railway it shall be ckarged to this account. As the interest 
 thus prepaid accrues it shall be credited at monthly intervals to this 
 account and charged to the appropriate interest account. 
 
 Sundry Prepaid Accounts. 
 
 Charge this account with all prepaid items not includible in the 
 preceding prepaid accounts. As the amounts thus prepaid accrue they 
 shall be credited at monthly intervals to this account and charged to 
 the appropriate expense account. 
 
 CAPITAL LIABILITIES. 
 
 Capital Stock. 
 
 In the accounts of stocks outstanding a separate account shall be 
 opened for each class of stock issued and no two stocks shall be con- 
 sidered ot the same class unless they are equal in their interest or 
 dividend rates, voting rights and conditions under which they may be 
 retired, if the right to retire them is contained in the contract of issue. 
 The characteristics of any class of stock in these regards shall be des- 
 ignated in the title of the accounts opened to cover such stocks and 
 shall be clearly expressed in the first entries to such account. To the 
 account for any class of stocks shall be credited when issued the par 
 
194 RAILROAD COMMISSION OF WISCONSIN. 
 
 value of the amount of such stock issued. If such issue is for money 
 that fact shall be stated, and if for any other consideration than 
 money tne persons to whom issued shall be designated and the con- 
 sideration for which issued shall be described with sufficient particu- 
 larity to admit ot identification; if such issue is to the treasurer or 
 other fiscal agent of the corporation or if by him disposed of for the 
 benefit of the corporation that fact and the name of such agent shall 
 be shown and such agent shall in his account of the disposition 
 thereof show like detaiis concerning the consideration realized there- 
 on, which account, when accepted by the corporation, shall be pre- 
 served as a corporate record. 
 
 Funded Debt. 
 
 The funded obligations of the railway shall be divided into classes 
 according to their characteristics, as to the security for the same, the 
 rate of interest, interest dates, and date of their maturity. A sep- 
 arate sub-account shall be opened for each such class of funded in- 
 debtedness and no accounts or debts not agreeing in the characteris- 
 tics mentioned shall be included in the same sub-account. The titles 
 of each sub-account shall express the characteristics above stated. To 
 the proper sub-account shall be credited, when issued, the par value of 
 the amount of the evidences of funded indebtedness issued. The en- 
 try shall show not only the amount issued but the purpose for which 
 issued and shall make clear and intelligent reference to the corporate 
 records showing all details connected with such transactions. If the 
 consideration received for the issue is anything other than money, the 
 entries shall show further to whom issued and shall describe with 
 sufficient particularily 10 identify il, the actual consideration received 
 for it. If the issue is to the agent of an undisclosed principal, the 
 name and business address of such agent and the fact of his agency 
 shall be shown in the entry. 
 
Unirorm Accounts—HLEctTrIG RAILWAYS. Ty 
 
 MORTGAGE LIABILITIES. 
 
 Real Estate Mortgages. 
 
 The mortgage obligations of the railway shall be divided into classes 
 according to their charactcristics, as to the security for the issue, the 
 rate of interest, interest dates, and the date of maturity. A separate 
 sub-account shall be opened for each mortgage. The title of each 
 such sub-account shall express the characteristics above stated. To 
 the proper subaccount shali be credited, when issued, the total re- 
 ceipts from the sale of evidences of indebtedness secured by the 
 mortgage. The entries shall show the amount of the mortgage debts, 
 the purpose for which such debt was incurred and shall show by in- 
 telligent reference all the details connected with such transactions. 
 If the censideration received for the indebtedness is anything other 
 than money the entry shall show the person to whom issued and shall 
 describe with sufficient particularity to identify it the actual considera- 
 tion received. If the indebiedness is to an agent of an undisclosed 
 principal, the name and business address of such agent and the fact of 
 his agency, shall be stated in the entry, 
 
 Other Mortgages. 
 
 This account shall be set up to show all mortgage indebtedness and 
 transactions pertaining thereto in regard to mortgages other than real 
 estate mortgages as defined in the preceding account Real Estate 
 Mortgages, 
 
126 RAILROAD COMMISSION OF WISCONSIN. 
 
 CURRENT LIABILITIES. 
 
 Notes and Bills Payable. 
 
 When any note, draft or other bill payable, which matures not later 
 than one year after date of issuance or of demand or assumption by 
 the railway of primary liability thereon, is issued or assumed, the par 
 value thereof shall be credited to this account and when it is paid it 
 shall be charged to this account and credited to Cash or other appro- 
 priate account. 
 
 Accounts Payable. 
 
 Credit this account, when incurred, with all liabilities of the railway 
 upon open accounts not includible in any of the other CURRENT LIABILI- 
 TIES accounts, 
 
 Matured Interest on Funded Debt Unpaid. 
 
 When interest owing by the electric railway upon any of its funded 
 indebtedness matures and is unpaid, whether the cause of failure 
 is on the part of the coupon holder to present coupons for payment 
 or for other reasons, it shall be credited to this account and charged 
 to the account Unmatured Interest on Funded Debt Accrued to which 
 it had heretofore been credited. 
 
Unirorm AccountTs—ELEctTRIC RAILWAYS. 127 
 
 Matured Interest on Notes and Bills Payable Unpaid. 
 
 When interest owing by the railway upon any of its notes and bills 
 payable matures and is unpaid, whether the cause of failure is on the 
 part of the holder of the paper to present it for payment or for other 
 reasons, it shal) be credited to this account and charged to the ac- 
 count Unmatured Interest on Notes and Bills Payable Accrued to 
 which it had heretofore been credited. 
 
 Dividends Unpaid. 
 When dividends declared by the corporation become payable they 
 shall be credited to this account and charged to the account Dividends. 
 
 Deposits. 
 
 Credit to this account, as such deposits are made, all cash deposited 
 with the railway by its employes or others. 
 
128 RAILROAD COMMISSION OF WISCONSIN. 
 
 Sundry Current Liabilities. 
 
 Credit to this account at their face value all unfunded obligations 
 upon which the railway is liakle and which are not elsewhere pro- 
 vided for. 
 
 ACCRUED LIABILITIES. 
 
 Insurance Accrued. 
 
 Credit to this account at the close of each month the insurance ac- 
 crued during the period in question, as determined by the policies of 
 all insurance covering the property of the railway. When such pre- 
 miums are paid they shall be charged to this account and credited to 
 Cash or other appropriate accounts, 
 
 Taxes Accrued. 
 
 To this account shall be credited at the close of each month all 
 taxes accrued during the montk and corresponding charges shall be 
 made to the Jaxes account. Credits to the account Taxes Accrued will 
 be based upon estimates until the amount of the taxes levied for the 
 period is definitely ascertained. Such estimates shall be made upon 
 the best data available, and as soon as the amount of taxes for the 
 period is known, the account involved shall be adjusted to conform. 
 . When any taxes become due they shall be charged to this account, 
 
Unirorm ACCOUNTS—ELEcTRIC RAILWAYS. 129 
 
 Unmatured Interest on Funded Debt Accrued. 
 
 To this account shall be credited at the close of each month all un- 
 matured interest accrued during the month upon the funded indebted- 
 ness of the railway. When such interest matures it shall be charged 
 to this account and credited to the account Matured Interest on Funded 
 Debt Unpaid. When paid, the interest shall be charged to the account 
 Matured Interest on Funded Debt Unpaid and credited to Cash or to 
 the Coupon Depvsit account. 
 
 Unmatured Interest on Notes and Bills Payable Accrued. 
 
 To this account shall be credited at the close of each month all un- 
 matured interest accrued during the month upon all notes and bills 
 payabie by the railway. When such interest matures it shall be 
 charged to this account and credited to the account Matured Interest 
 on Notes and Bills Payable Unpaid. When the interest is paid, it shall 
 be charged to the account Matured Interest on Notes and Bills Pay- 
 able Unpaid, and credited to Cash or other appropriate account. 
 
 Dividends Accrued. 
 
 To this account may be credited at the close of each:-month the 
 amouut of dividends accrued on preferred and common stock during 
 such period at the rates of ‘Jividend payments established by the cor- 
 
 i 
 
130 RAILROAD COMMISSION OF WISCONSIN. 
 
 poration. When such dividends become payable they shall be charged 
 to this account and credited to the account Dividends Unpaid, in which 
 account they shall remain until paid, when such amount shall be 
 charged to Dividends Unpaid, making a corresponding credit to Cash 
 or other appropriate account. 
 
 Unredeemed Tickets. 
 
 Credit this account with all revenue from the sale of mileage tick- 
 ets, strip, coupon and other tickets. Ags such tickets are honored for 
 transportation, charge this account and credit Passenger Revenue. 
 This account should show the total amount of tickets outstanding or 
 unredeemed, upon which the carrier is required to furnish service 
 
 when presented. 
 
 Sundry Liabilities Accrued. 
 
 To this account shal] be credited at the end of each month as it 
 accrues, any other unfunded obligation of the railway not provided 
 for in any of the preceding accrued liability accounts, making a cor- 
 responding charge to OPERATING EXPENSES or other expense account. 
 
LIST OF ACCOUNTS AND INDEX. 
 
 INCOME ACCOUNTS. 
 OPERATING REVENUES. 
 
 A. REVENUE FROM TRANSPORTATION. 
 
 Classes A, B and C. 
 
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 erecranireda Cole UOne SOLVICds pean se ecVs es Peg eels ote eae ces eye ed 14 
 Rents d4rom-lracks:and. Terminalscoiec sss: a Sean: GYR A PROG ae ee 14 
 De er aN me NA RTL RUN Ged ee a cc pa ome ATR PAs oy! Gk he Ny AR ne nein ow alee «ome 15 
 hentseiromn wand, buildings and Other Property ah .aes esse. eee nee 16 
 Bare er Oe ht a ea drs a got aids aly Lea Pw catle Bowe arin Pe iy ere LAS 
 oTNGA Per TIE OVD US TULL. < citer & oe ee weed AOE Chere ad 5 ee ale iy 
 Revenue from Parks, Resorts and Attractions (Profit)................ 17 
 Miscellaneous Revenues from Operations Other than Transporta- 
 ERENT So oe Sea Fe TEA ae Alp Caco eae ee Oe gh ear aR, ae OR a7 
 
 NON OPERATING REVENUES. 
 Classes A, B and C. 
 
 Rents from Land, Buildings and Other Property (Net)............... 18 
 Interest On D6posits .... 6... nee lee ieee ee eae epee ee cenes 18 
 PreprestrOus Li Onset TO sy OSU OINEGi: cis, a) car eae a ee ea ee oe ne a he 19 
 
 Miscellaneous N Glico perauing NGVvenUes. Woy ay. b aeat s owt viele ee wees 19 
 
List of ACCOUNTS AND INDEX. 
 
 132 
 
 Og ‘‘sosuodxm ABAA SNOOURITOOSIP, “OT | 
 6g ccc ccc sureysAG Ydvisoloy, 
 
 pue suoydojeay, Jo oouvueJUTeyyY “CT 
 62 mereeessssuraysAg SULYIO[II} 
 
 -UJT PUB [BUSIC Jo 99 UBUSJUre ‘EI 
 gg SUSIC pu SplRNy 9[1}BO ‘SVd 
 
 Ud ‘SSUTSSOLD JO OOUBUOIUTVY "ET 
 1 Pp eas 2 SAR MGNS qg pur 
 
 SLIOA[NG ‘So[JSely, ‘sooprlig 
 
 So ute 7-20" SOUBUSIUIRTY “CT 
 pe critters sMoeay, wor 
 
 puvg puv od]J ‘Moug Jo [RAOWOY “TI 
 QZ ‘OVI, Surpuvg puv suruvs[D ‘Ol 
 fee ao SONOS. 0 Ba, T, : 
 
 puv ABAPBOY SNOSUBI[POST]T ‘6 
 Ce. .******"*SULAB JO eoURUOIUIVA, .°8 
 pe ‘°° AOQRT] YoVly, puetAvmpvoy “Lh 5 
 $e ies ere eS TNA. [etoeds ‘9 
 eZ “'' SJULOL PUB SSUTUOISBy [IBY “C 
 Og ne eee tie Sob yen es mig TRL ep 
 Beste ees vee ese sakT, ve 
 aa COOL TAL Ys a J 
 TZ corttree esses samyonsyg 
 
 pue AvAA Jo vdUepuOyUTIedNg ‘T 
 a5ed ‘VY ssv1p 
 
 poe saat Yo spe eae see Se Ke 
 JO GdUBUOIUTRY SnosuR][eostw (°9L—-ZT) 
 
 i 
 ( 
 | 
 
 ec oe a g 
 pue ABMpRoyY Jo vouvuUEJUlV_ (‘T[—Z) 
 
 J 
 
 ‘souny 
 OnIg puv ABA, JO soUepUEeJUTIedNg “T 
 
 ‘Ad 88010 
 
 “AVM NE 
 
 ‘SHUALONULG GNV AVA ‘T 
 
 ‘SLNNOOOV ASNUdXH ONILVdddO 
 
 Sian rcs Seer on NAS jo dOUBUOJUIB I "OTe 
 
 seinjondjg pus ABA\ JO soUepUajUTAedng, 
 
 ‘OQ 88210 
 
 = 
 
List or ACCOUNTS AND: INDEX. 
 
 wet 
 ce 
 CE. | 
 c& 
 
 Ig ‘‘Sosuodxg OUlT O11O9[W SNOoUBT[9IST IY 
 
 Te ‘‘meIssS UOTINGIISIC, JO soUBUOIULRIT 
 
 ve reeessSpunoly puB SON} XI yy 
 ‘SHULP[ING, SNOOUB[LOOSTIY 
 
 Sears BF "SH ATEU AA DUG-SHOOC] 
 
 Fett eeee ress eee gpunody pue 
 SOIN|XIY ‘SSUIP[INg osnoy{ avo 
 
 beet e este e esse sere es sgnunody 
 puy sainixty ‘ssutpting doyg 
 
 Freese seen eseseeeresegpunody 
 pu SOINIXIY ‘Sourp[Ing ABA 
 
 “sss *spunolyg puUB SdINIXIY] 
 ‘SBUIP[ING JO VOUBUDIUTRTL 
 
 D 
 
 ‘Dp 
 
 ‘06 
 
 ‘spunoly puv SeInjXxTy 
 ‘SSUIP[ING SNOOURI[OOSTTY ‘3 
 
 ‘SOAIBU AA PUR SYOOq “p 
 
 ‘spunoLy pur 
 SOINIXI ‘SHSUIP[ING esnoyy ABQ ‘a 
 
 ‘Spunoly 
 puv seainjixly ‘ssurpring doys -¢ 
 
 “spuno.y 
 : 2 12 we s 
 puB SoInXIy ‘Sourp[ing ABA, ‘VY 
 
 ‘Sspunodr) PUB SOINIXTY 
 ‘SSUIP]ING JO DOUBUDULE IL 
 
 ‘spunolng, puB SeInIXxIy 
 @ ‘ssuIp[Ing JooouvuojUleyy ‘OZ 
 
 (‘spunorg pue somixiy ‘ssprq quemdinby AN puvs “ido saiojg “ooo [Blouey “IaMOd JO dAISN[OXG) 
 
 ‘SGNN08UD GNY SHHOLXIA SONIGTIING ‘O 
 
 Of ‘Ula}SAG UOISSTUISUBIT, JO GOUBLIOJUTR IV 
 
 ‘a5Rq 
 
 ‘VY 88019 
 
 ‘61 
 
 ‘$I 
 
 oh 
 4 
 
 ‘SOSUOUXTY OUI] OLMO0[ SNOVURT[AOST]IY “61 | 
 ‘WaISAG UOTINGIUYSIC, JO sDUBUOIUIRILT 
 
 ‘MID|ISAG UOISSIUISUBL], JO DOUBUOJULB IY 
 
 ‘I ssn1g 
 
 ‘UNIT OINLOWIA ‘2 
 ‘SHUNLONULS GNV AVAA ‘T 
 
 ‘SLNQOOOV ASNAdXH ONILVEddO 
 
 A \ 
 Seer -9[ JO sOUBUEIUIB IT 
 a 
 
 ‘OULY OL} 
 GL <b 
 
 DQ 8810 
 
List oF ACCOUNTS AND INDEX. 
 
 134 
 
 tee edeeeeeogcuod 
 
 -xyqY  queudinby snoourl[edstyq 
 9¢ puss cee tee ars Sogrodxy dos 
 CE iit ttt tres e see eee eee ees catgut 
 
 -dinby AjI[MQ jo souvueUleyy 
 CE“ SAALJOULODOTT ONUDAVY JO JUIW 
 
 -dinby omjoo[q jo eoURBUOJULeY 
 ot an Mec ""*savVg enudsAsy jo yuoUW 
 
 -dinby olljoo[y Jo souRUe.UIRY 
 pe cicttrstteess ger at apatacee ess goAT] 
 
 -OULODOTY ONUGAVY JO sOUBUOJUIR PW 
 Pe 2 Sl?" ASIBe) [Ie pure ssaidxy 
 
 QYsloly INUCADY JO sOUBUD JUL] 
 Ge es STeO UOTYBVUIQMIOD PUR Jes 
 
 -Uassegd oenuedasgy Jo sduRvUuDjUIVT 
 eg ‘‘quewdinby jo esduepusjulsedng 
 ‘a5bq 
 
 ‘V 88010 
 
 ‘dq 88019 
 
 ‘INAWdINOY ‘TI 
 
 | 
 ‘66 
 
 | ‘sosued 
 ‘9g | -xqW jyuouldInbyY snoouR[[eosIf{ ‘6Z—LZ 
 a 
 ‘97 ‘SQATJOULOD 
 
 | -Ory puUB SUBD BNUGAVY Jo yUOU 
 
 | -dinbsy o1joo[y Jo aouBUeJUlIepY “9%Z—GzZ 
 Ge J 
 ‘VG | 
 ee | ‘S8ATJOWLODOTT -puv 
 
 fF sivQ enuesdAsy. JO voURUOJUIeIY ‘feZ—ZZ 
 Ee 
 IZ ‘yuewdinby jo eouepuejutiedng TG 
 
 ‘SEINNOOOV ASNUdXY ONILVUUdO 
 
 ‘sesued 
 -xy juourdinby snosue[[eostq 
 
 *SOATJOWLOD 
 -O'T pue sivg snusaesy Jo jueW 
 -dinby oljoo[q Jo souvueyUIeyy 
 
 ‘S@ATJOULODOTT PUB 
 SIBQ ONUEeASY JO soURUaIUIe 
 
 ‘6G _LE 
 ‘96 GE 
 ‘Vo GG 
 
 ‘yueuldinby jo esouepueyuliedng ‘TZ 
 
 ‘0 88019 
 
135 
 
 List oF ACCOUNTS AND INDEX. 
 
 SE“ *‘sesuedx@ oery, snoourlpoosi “gg 
 8g °*SUOTIOVIVIW pueB sylosoy ‘SB ‘ce 
 \ ‘sosuedxy OWeiy, ge-0¢ 
 9e Spe le ree ole ee 8 ees eee ee UIST] I9APY SES | 
 newt OVly, Jo suepudjutsedng ‘ge _ 
 aoRq 
 ‘VY 88079 eae 
 
 ‘WM4VUT TIT 
 
 SLNOQOOOV USNAdXY ONILVYddO 
 
 ‘SosuedxY OWjRly, Se-08 
 
 ‘OQ. ssDIgQ 
 
List or ACCOUNTS AND INDEX. 
 
 136 
 
 Iv 
 
 = 
 = 
 
 OP 
 OV 
 
 0 8 o 8.6 8 © KO 8 ee « i CACAILE uByy 
 LIIQ—AIMOT JO ¥SOQ Jo uorjsod 
 -Old) "JIpetg—pouorjioddy eMog 
 Seer ia SEAS aay ca oom Sie ase CA 
 -[[IByY—19MOg JO 4ysoDg JO uoTyod 
 -Olgd) ‘WQeq—peuorloddy s9M0g 
 wees s* * Q0UBl[B —poesUuByoxa IOMOg 
 oe ae eae pe gar > poesvyoindg JaMmog 
 “ss queudmby 1aM0g JO UOT}B1edg 
 (‘ssuLp[ing JeMog ourpnpouy) 
 
 “*quewudinby 19aM0g JO DOUBUOJUIL TY 
 
 ‘Vy ssp1g 
 
 ra) 
 G 
 
 (CABMIIVY UBTY 
 IdWIQ—19MOg JO YSOQ Jo UorjLod 
 -Old) ‘slpelg—pex2u0li0ddy adMog ‘Gg 
 
 (ABM[IBY—IOMOG JO 4SOD Jo u0l} 
 -lodolg) “4tqe({—peuor}.oddy Jomog ‘ge 
 ‘QOUB[VG—PooUBYOXG 1aMOdg “LE 
 ‘poseyoing leaMog ‘9g 
 ‘yuoudinby 1eMog Jo uoteiedg ‘Ge 
 (‘SsuIp[Ing 1eMOg sulpn[ouy) 
 
 ‘yuoudinby JaMOg JO soURUOJUIV ‘FE 
 
 ‘TI 88v1Q 
 ‘UHMOd “V 
 ‘NOILVLUOdUSNVUT, DNILOAGNOQ ‘AT 
 SELZNONOOOV USNAdXU ONILVUAdO 
 
 (ABM[IBY UBYY 
 IdYIO—19MOg JO JsOD Jo uorqasod 
 -Old) ‘jlpelg—peuorsoddy JoMog 
 
 (‘ABMTIRY—AIMOY JO JSOD Jo uol, 
 -lodoig) ‘g1qec({—pouorj.oddy 1amog 
 ‘QOURLBE— posuvyoxy IOMOg 
 ‘posvyoing 1aMog 
 ‘yuoudinby taMog Jo uomeiedO 
 (‘ssulp[Ing 1aMog SsuIpnTouy) 
 
 ‘yuouldinby AaMOgG Jo voUBUaJUIe 
 
 ‘QO 88010 
 
 ‘66 
 
 '8& 
 “LE 
 ‘OE 
 Bes 
 
 bE 
 
137 
 
 List of ACCOUNTS AND INDEX, 
 
 ee ee oe ee ww ewe ese er reese ee eee ee ee eee eee se ees SDUNOL) 
 
 PUB SaINIXIY ‘SFUIp[INg JUV[q JoMog Jo souvuUIRy ‘9 
 
 Mirah Telelaie alieie!_ ses eth) Sw al we elie Stash gan akan seh ALU LLL 
 
 [BOLIOOTH JUB[q TJoMOg ArvIxny Jo oouvuequrrp, ‘pe 
 
 Si sa'elrousite tele eis ie Vetucd) a) ofa NeW ceie eee “S1OJRAIOUH) JO oOUBUOUIRW ‘OG 
 
 ‘qyuowdinby ArRIfIxny IUR[g IaMog Jo souvuelulypy “qe¢ | 
 
 "''""*SQUIGINy, puUv SeUISUG UIBEIG Jo sDUVUAJUIRIY “ve | 
 SHONVNADLNIVIN 
 
 ‘-sasuodxgy pue sorddng yurfg toMog snoourlpoostyy ar] 
 
 | EERO BE DS SANA dea TE Ma IER Say CBA PEE TERA up | 
 
 Sidlie. 6) vie) @),6) Ge W le 9) 08 ele 6.60). of 60 oe «eve cu 8 6 6.6 6 posvyoind ULVAIS ce 
 
 Bee ge eer ees sis ee on uae YN EIS 2 
 
 esa es yee” +t omery anoalinl|[oost iy “pis } 
 
 Or se ee oR eC Ur] [BOELT SORar OT | 
 
 ATER SISSIES COSMET GUER eigen Bee ae 
 
 S616 Vi e's Oe a sks a 8s 6) 0 Juciuitas wiitee SOUS DUSIUI90ne BI | 
 
 ‘-NOILVHAdO 
 
 ‘T 88019 pun PY ssvzy 
 
 ‘spuno.y 
 puB SaInIXTY ‘SSUIP[ING JUR[g loMog Jo souRUEUIRY ‘9 
 
 ‘jueoudinby Jur[d loMog Jo vouRue{UIe, “¢ 
 
 ‘HONVNALNIVW 
 
 ‘sosuodxy pur sorddng yue[g 1aMog snoour[aosty “fF 
 & 
 
 ‘posvyoing wives . ° 
 ‘peyeleuexy) UBAIS 
 
 ~ 
 
 ‘LOqeVTyT sulyeledg © ‘T 
 
 ‘NOLLVYUAdO 
 ‘O ssn1g 
 
 CSOTIT[M OL1]O00[Y 1OJ poqtaoseid sy) 
 
 ‘NOILVHUUNGD BWHMOd WVHLS “[—UAMOd ‘Vv 
 
 ‘NOILVLUOdUSNVUT, ONILONGNOO ‘AT 
 
 SLNNOOOV ASNAdXA ONILVYAdO 
 
List oF ACCOUNTS AND INDEX, 
 
 138 
 
 Sank ier sek. 9.8 60s ele siete <iSece PR RLO-F Lele 2908. 8°9 18 <> SETI TES pur 
 
 ‘spunoly 
 
 * | 
 seInjxig ‘SsuIp[Ing jur[q Jomog jo souvueiuIEyy ‘et pue seinjXxig ‘ssurpling jue[g Jemog Jo soueueqUle, ‘Zt 
 eG oe eeeeee eeee eoeee eee . eevee eee *-quourdinby 
 te Moo jd iwMaog Aieyixny jo vsouvueyureyy “PLT 
 GG fv treet Seereerepers crs sI0iBIouer) JO BOUBUAITIBK “OTT \ ‘queudinby jue[q JoMog JO soUBUSyUIBVAL ‘TT 
 ze ‘quowdmby Alelpixny jue[d JoMog Jo souvuoeJULeWY “QTT | 
 TY pice a "*souIqIng, puR seulsUy S¥y Jo oouRUAIUIeAL “BLT | 
 ‘AONVNELNIVW ‘HONVNELNIVI 
 Ie ‘‘sesuedxm pure sor[ddng jurid lomog Snoour][aost]T “OT | 
 TG ttt herent ee ene Free eeeeeeeeeeresqupomqnry “aot | -sosuedxy pur sorddng jue[g 1oMog snoauRleost_ ‘OL 
 (te see Due iatelevene, s.s/ 6 SOUISUG Surpoog LOJ TOIVAA “VOT 
 OG . o- De ee ee * « 6.8 0.0 eevee . eee poseyoind SBYr) Ld MO ‘6 “‘poseygoim dq SBY) IOMOd ‘6 
 TTS Sah ago Ce an poonpolg svg 1aMog °g -peonpoig seg JeMog °g 
 6h C0 Nees © #20 6 6S Tete 0 0.89 8 Se eee a ORLY E SNOOUB|[VOST J "py, | : 
 pee crete ene Ae: Be ee ee eT oer Loge] [BOLMOeLy “OL ie r | 
 gp crtttet a sa-dies re pet ee Peiee usage vo “++ -goqury oursugq “qs, | 1oqey suiyeiedg ‘f 
 Bat Sees peib sts ste a'e aie sls) aye Jette. © ° . Whereis eouepuejUTLodng “By, | 
 ooBd /NOILVUHdO :NOLLYUHdO 
 
 ‘TI 880) pun 88D) 9 
 
 ‘OQ 8&8010 
 
 (SOTTI[IM O100[H 10} poqtsoseid sy) 
 
 ‘NOILVHUHNAHD HWAHMOd SVS ‘°Z—HHMOd “VV 
 
 ‘NOILVLHOdSNVU J, DNILOAGNOD ‘AI 
 
 SLNOOOOV ASNHdXaA ONILVAaddO 
 
139 
 
 List oF ACCOUNTS AND INDEX, 
 
 4aNod ‘OE ‘ON SB Owes BY} Fuloq 41 o19Y paiyTWo st ‘paspyoung 
 
 ‘SE OSA UO ‘SYUNOSDE AVMAIVY STALOMTG otf1 JO ‘paspyoung 
 WUILAND VYL799I1] [DYILIWWMOD ‘3JUNOIV SAILITIL OIMLOATY 01 JO 6) ‘ON—: ELON 
 
 TQ critttt testes Re ea hte es Ae eee spunoiy pur ‘spunoiy 
 SeINIXTY ‘SSUIP[INgG JUR[q JoMOg Jo soURUEIUTRIY ‘gT pue SeInjxty ‘SSUIP[INg JUue[q JeMog Jo souBUEqUIe ‘RT 
 
 09 ee er) ane Che (PL 6 6 06) 6 wie we @ @ of aa 4 owe «7s sue wie yuowudinby } 
 [BOLIOO|Y JUB[q JeMog Arel[[xny Jo eouvuequieyy “opt § : 
 
 OO cori ttr ttt eet ees “+ +*sioyRtauen Jo eouRUOIUTE, ‘QL ) juemdinby Juv[q JaMog Jo oouvuaqureyy “LT 
 
 6¢ juewudinby AreijIxny juR[g lomog jo souvueqUIVR “BT | 
 
 6G “"""**S[ooyM-1oIVAA PUB SoUTqIng, Jo souRUOJUIRY “qoT | Seen aint d 
 
 gs¢_  SeUIN[ YY pue sfeury ‘suvq jo souvusqureyy ‘egq | STAG AN ToS Odea EDS BJO re Ue uae 
 
 :GONVNAINIVIN /HONVNALNIVIL 
 
 Lg sesuedxy pure sorddng jurrg leMog snoour[jedstyy ‘qeq } 7 ant 
 
 PG rte ete e en cncte seers rreeeeserreseessgauporaqnry “BET § sesuedxqy pure seljddng jue[g Jomog snoeur[[eostpy ‘CT 
 
 to cities Meee ‘peseyoing Jemog oljneapAyT ‘FT ‘peseyoing JeMog olneipAy ‘FT 
 
 gc C6 e € 6 6 we he 8 eo et 8 8 ee 6 we eee -“* *IOQeTT SNOOUY[OOST IY "pe ) 
 
 gc WS naval es 9 « 6.«) 6) spi e Pic ac ar acai rk On oe ear ia Sf eeLTOC CPT [BOLI99[H DET { : = ; 
 
 2 oonenaee op hiingd. oi Me SRS ies “-Joqery olneipsTT ager | loge] SurjeiedgQ “ET 
 
 cc eee eee ee eee oles ee Sr er ‘eouepusjuTIedug "BET J 
 
 eased :NOILVUAAO ‘NOILVYAdO 
 
 ‘ 88019 pun P ssvjg 
 
 CSOIFI[TI) OLIO9[Y 10J poqtsoseid sy) 
 
 “NOILVYUANAD UAMOd OLIAVUCAH 
 
 ‘@—YaMOL “Vv 
 
 ‘NOILVLUOdSNVAT, ONILOAGNOQ ‘AT 
 
 ‘BLNNOOOV ASNAdXA ONILVYAdO 
 
List or ACCOUNTS AND INDEX. 
 
 140 
 
 69 
 
 69 
 
 69 
 
 69 
 69 
 19 
 
 19 
 
 Brae hana 914 oy aye site Bie sanenel 6Uie thas sp 8 ese 8 RP STOLE) spunoly 
 
 pue Ssoin}XLJ ‘SSUIp[Ing JU loe[log JooouvueUreY “Ce puv SoIngXxIy ‘SSUIP[INg JUB[q Jo[log Jo souBUeyUleY “Ce 
 een Tae Say os vteys Sie | 
 —dinby Surppuvy-ysy pus [BoM jo soUBUEJUIB]YT “APE |” 
 r ‘yuowuldinby juB[q 1e[log JO VOUBUSJUIVIY “Fe 
 Seine Sineaiche va Swreysan se) syn Sys ate ars are esol US LTE . 
 AIVIIXNY Ao[log puB Slo[log JO eOUBUOJUIVIY “VPS _ 
 ‘HON VNULNIVIN :HONVNELNIVIN 
 sseeeesssosuaedxy pure sottddng Ulve}G SNOOURT[PXSTIY “Ee ‘sosuodxm pure sot[ddng uBveig SNOSUBI[VOST]Y “Ee 
 SO «8 Aiea DoS O69 0.0 0 (Oye 40 6 1p» CFO He HO wo We ieee ae LLL Ge oneal eo} L9]B MA PG “MBAS IO} 191B AA Sere 
 boon tert s er dgersveepensercveecerree*THUQIG TOT [ON . “1S ROIS LO] [ONT “Tz 
 2 
 a al 8) we, Or ace, 6. 69 9@! Sve SC AE a a MN AG ES | sutjeledgQ ‘Oz “10qe'] surye13dg 02 
 ‘:NOILVUAdO ‘NOILVUAdO 
 ‘TJ S8M1Q PUD VF ssvg | ‘9 8810 
 
 (‘SOLIT[IT D1pOO[H LOJ poeqtaoseid sy) 
 ‘(LNQ0)0V LNAWNOLLYOddY) NOILVUANAD WVALS ‘"P—uEMOd ‘“V 
 
 ‘NOILVLUOUSNVU]T, DNILONGNOO ‘AT 
 
 ‘'SLNOQOOOV FSNAdCXH ONILVAAdO 
 
141 
 
 List of ACCOUNTS AND INDEX, 
 
 gg cicttttsess Pebr gee Freese ee sspunorg pue 
 Soin} XLT ‘SouIp[Ing Jeonpolg ser) Jo asouBUeJUIe ‘1E 
 eg juewdinby suljpuvy-ysy puev [BOD Jo sDUBUSIUTeY ‘QoE | 
 Chee alts Teresa si efone ne te siceihwi ee, sips fe eee eee ‘quoudinby | 
 IgdnpoOlg Svx) puv SloonpoOlg sBVy jo sduvusqzUleyy “ROk | 
 ‘HONVNELNIVIC 
 cg sosuedxy puev sotjddng leon polg svxy SNOsURI[IOST]T ‘6Z 
 7 eiies Scena st & etre a eA LOM TOPOL SV ‘Se 
 7 ile a Sh SE aR Ee ‘rang deonporg sey “Lz 
 1 Game a tic BAP bah oe IOQU'T SUTI}VIOdG LaONpoOlg SVBH ‘9Z 
 Polya f ‘-NOILVYAdO 
 
 ‘TI 88019 pun ‘py ssvjg 
 
 ‘spunoly pue 
 SVINJXI] ‘SSUIP[INg Jeon poig svy jo souRUDUIeAPY “TE 
 
 ‘jueudinby Jeonpoig svy jo souvUuejUIep ‘Og 
 
 ‘HONVNALNIVW 
 ‘sosuodxy pue satjddng seonpolg svg SNOVURI[IDSIP “6% 
 ‘I9JVA\ LIONPOIG SV ‘SZ 
 ‘ENT AeONpOlg s¥eH “LE 
 ‘IOGB']T SUIVV1EdG JIONpOld SseVLyy “9% 
 
 :NOLLVYUdO 
 
 ‘DQ 88019 
 
 ‘(SONI OLMjOe|q IO} poqtioseid sy) 
 
 ‘(LNQO00V LNANNOILYOddV) NOILOONGOUd SVD BYHMOd 
 
 ‘C—HHMOd “V 
 
 ‘NOILVLUOdSNVUY, DNILOAGNOD ‘AT 
 
 'SLNQNOOOV ASNAdXaH ONILVaddO 
 
List or ACCOUNTS AND INDEX. 
 
 142 
 
 el, i ec aCe Tats 6 aye | 
 -xXq uUolTyeylodsuvly, snoouRl[[eosl]y 
 Zh, eee op vex SES SVULEC. DUN SSO" | 
 
 Ih a area ark on ene Se ERA TOA TIO] 
 pusw UOLJDI[[OD JYUSla1y puv ssordxAy 
 
 OF eee een er eos Seer eT By SKS Yee 
 -o]a7, pur euoydelay, jo uornjridg 
 SULYIO[AOJUT PUB [BUSTS JO UOT}RIOdGD 
 OL ‘“''Sosuedxq osnoyleg snoourR[[9osl fq 
 69 “ccc sedo(durq esnoyleg JO sacvA\ 
 69 ‘''Sesuodx@ UOTyRIG SNOVUL[[OOST]Y 
 gg ccc cts *sadol dug uolryeig Jo secvAA 
 gg ‘“soesuedxG JdIALOg IBD SNOOUBI[AOSTIY 
 
 89 Ge partie tee < Severe ee a SO ACT Ute 
 ’ QOIALOG IBO SNOIUR[[VOST]TT JO SaoR At 
 
 LQ ciittrrtteet see see seers ess TU 
 
 -UIVLT, PUB UBULIOJOPY ‘SLoyonpuoy 
 ssoldxy puB Jyolaly Jo saovA, 
 
 Ly tees oe USMS, fF  PpUe USUI} 
 -OW ‘SLOJONPUOH AaSUESSV JO SOORA\ 
 99 ‘**UOTYRyIodsuRIT, JO sOUOpUEJUTIEdNYG 
 
 aord ‘VW 88010 
 
 S 
 Ye) 
 
 rr DO 
 
 Hig <6 
 HOH OSH OSH SHH 
 
 ——~,-—“" 
 
 te 
 
 ‘NOILVLYOdSNVU YT, ONIDIOANOS) 
 
 ‘sosuoed 
 -XxqY UOTPRILOdsSURIT, SNOOUR[[ODSIJY “ES 
 ‘SOOBULRCT PUB SSOTT "ZC 
 
 ‘ALOATLO(] 
 puB UOTO[[OH JYUSloly puB SsetdxXnT “TG 
 
 ' "SWMO4SAG 
 ydviceoy, puv suoydo[ay, ‘sul 
 -YOO[LOJUT ‘[RUSTG JO UOlIRIOdQ ‘OG-GF 
 
 ‘sosuodxq osnoydeg pure 
 sodo[dwuy asnoylvyg JO SaovA\ ‘SP-LP 
 ‘sosuodx@ UOTIBIS 
 puv sodojdum UOlyeVIS JO SOSRAA ‘OP-CF 
 
 ‘sosuodxy puv soso[d 
 -U OOIAIOG IBD SNOOUV[[OOSI] “FPE-SP 
 
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 List of ACCOUNTS AND INDEX, 
 
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List or ACCOUNTS AND INDEX. 
 
 144 
 
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List oF ACCOUNTS AND INDEX. 145 
 
 DEPRECIATION. 
 Classes A, B and C. 
 | Page 
 PIS ULPCIRLIGIMILESOmy Glare pine Wee 20 oc sac. 2s ks sc be oe oun nan cet 81 
 CONTINGENCIES (EXTRAORDINARY). 
 Classes A, B and C. 
 PEO aE UI PE Paras NUE Waa oe oa rar Saar er ean ee 82 
 TAXES. 
 Classes A, B and C0. 
 Leh x Oct en te as eh cute. nea haart Maio) Pal devrard Mulwigiom «GE Fe fale Seek ole 82 
 DEDUCTIONS FROM GROSS INCOME. 
 CONTRACTUAL ACCOUNTS. 
 Classes ‘A, B and C. 
 PRLBPRS ETON LNT GO el Jeb tts ie ee Brcko tee lpleretere nicks PENS Na ivore a ao aley wla e 83 
 mueress on healcistete Mort edocs rsh. 55.3 My one ae nc oie ea aha eas 84 
 Interest on Floating Debt........... 2. cece cee cece eee eee eee e ence 84 
 Contractual Sinking Fund Requirements.................0c0 00 Wire TOS 
 
 J 
 
146 List oF ACOOUNTS AND INDEX, 
 
 BALANCE SHEET ACCOUNTS. 
 
 CONSTRUCTION AND EQUIPMENT ACCOUNTS. 
 
 Classes A, B and C@. 
 
 INTANGIBLE. 
 
 ; Page 
 Or ZaDiZatiOry <eo\sc:e6 di Sia letalete n'y a's whelstalel slate ahol tone mits a eww ame ota nner te 88 
 ETAnGhises yo. oo 05 cies ate whe eles chaeia wbintc Se s anae aie ae Gate et oe a 88 
 Rights Licenses; C1O ies cas so be cities e ar ere ask Sire widieve 1d atoawtn ee ae 89 
 
 TANGIBLE. 
 
 Land (used in operation OF Properivy aw. Oe ei wes. pees ety elas ert eee 90 
 Right, oft Way sus jsccs ey bisenegtiee pant site tmiy ieanyate ei naan e aber eee eee 90 
 Other Land Used in Electric Railway Operation................. 90 
 
 TS ORDWAY ss v:n 6 acc bile win tetol elaine ealnge ots Sy ys etn anim et le ee eer Nab eine L 
 GUAGE Rss. snide oye synths of oso. 5 oles ace Duna eie © flats Soler wie ane. oR siete: Siete Rect ae 91 
 Ballast: xe foc My sed tin tia cope elalere IGT te eeecreeai aame wt aie tae 92 
 BS Pe eis state opie «Re bumke ets a lene ehitie dhea dae ners ete Gv cna eRe ogee 92 
 Rails-Rail Masténings and Josie. .42 ea. sp 2c eee 92 
 SPOclel Wore si. VER. sue Mik «beak alate ce altevetiene ta el a eae Crepe Age goatee ee 93 
 Pavitigsiccatsciete ae. cei A AS Re NOL oS neg nd ae 93 
 Track saying ANd Sure ues kc ck e-o Gs ae label een Roe eeeees 93 
 Roadway and lrackwTogis:.: tics ssnawiseee yh ok teeta ie eee 94 
 Tunnels, Bridges, Trestles, Culverts and SUBWAYS e cients ae suas 94 
 Crossings, Fences, Cattle Guards.and. Signs) ieee wont ost ins Gants 95 
 lnterlocking/and Other Sienal Apparatusies «45... <s0hos es ee eae 95 
 Telegraph -and.‘TelephonesLimes 0.02 o4 cee es ces See eee ee 95 
 
 Pel ctrie LANG. Ps Sr Fag Mee bg Crt eee Se een etiea an eee 96 
 TrANSMISSION SY SES wreck ile evans oecele ato ek eee Skee ae 96 
 Distr Bupion SY Stem ow servste wcternm kphd eros eee RO eer 96 
 
 Buildings, Fixtures and Grounds (used in operation of property)...... 97 
 Stations, Waiting Rooms and Miscellaneous Way Buildings, Fix- 
 
 tures and. Grounds; se. s.G ts sual aw weal Wee ee male en ee ae 97 
 Power Plant Buildings, Fixtures and Grounds..' .......s...-... 98 
 Sub-station, Transformer Station and Storage Battery Buildings, 
 
 Bixturés and Grounds: 5 sree: aoe cet oe Se ee ae 98 
 General Office Buildings, Fixtures and Grounds.................. 99 
 Shop and Car House Buildings, Fixtures and Grounds........... 99 
 Dockssand = W harves.ct 5,2 5 be ee ece ie ens Se 2 cee 99 
 
 Miscellaneous Buildings, Fixtures and Grounds..............e00. 100 
 
List oF ACCOUNTS AND INDEX. 147 
 
 Page 
 
 PMs TEE NIE STTICE EN ono 695s Sie coon Pala noe ches See eee ALR ee Seer 100 
 GOUT EOWwele tid) h suclrt PUYONG eee dahee tee Oe 2a ees ook oh cals Gas 100 
 Reet OW orer IAL rea YM ONG y fans cc cess cee aot hao eae meee y 101 
 Hydraniicreowere lant maquipmenicy f.0.0 pees th eis ceca bedene cee 102 
 POL OF FTIR ea CIAO TI Gis cris Baws civlalatn noe aod oT Poo hae hee okies 103 
 Ore PTCL tae teed U2 SPT es oy ek cick e pale Cok ee ee eae Se eecaate 103 
 Pe See tome SHI NIOG LG acs ona coos sc cts oa oe os Mase eee 104 
 Sub-station, Transformer Station and Storage Battery Equipment 104 
 eeCrrn Le) eta Se Sere HOC ITIL OTE? die cs 2s “sis wine's fo Sc, oo wa da Rl aleeaie ha, bie Cn aks 105 
 Rs Se Dn ne USE cl trnas tiene cls 5 a dole aris ae ta a SET dia aarn Se alate 105 
 ROG PI UEINS CURSE RO EPREA HE WIC Al Mr 317 Glas o's 0 sana s Ha lal oct hE Re a we oe ane 105 
 Electric Equipment of Revenue Cars and Revenue Locomotives.. 105 
 AVRIADre ATI OTL a oie Se) sa ates eidig. S20 eds eee ee el ewe des 106 
 
 a deed OME ANE CENOMPRMRERE Nee cil la Gee ry gic aod bo eee aE PY Ne ae ae hae 106 
 Pranic Ae ee PL OUik ees te Ue ss oe aw oda Co eats e 106 
 Prorce eRarLInanp WOUIDMON bs x. 6.6 ce sei chaos Gadus eed Fe 107 
 Pires aT tee OL Ge sr, ol oe pe nalts eckdue a Ow a eN oe ehaeule Nee 107 
 Miscellaneous Construction and Equipment Expenditures............ 107 
 Engineering and Superintendence................-eeeeees her suse te 108 
 see One Sie COL SIPUGEIOU ef. ars kata. . ccc Wow apa td cepa isiele ers 108 
 Office Supplies and Expenses During Construction............... 1,08 
 Stationery and Printing During Construction.................... 109 
 fon eee Henses. WUT ne CONSITUCLION <5... spices rks eae ees KAN epee 109 
 Injuries and Damages During Construction................-+-.::. 109 
 Insurance During Construction...... os pckeel aa Leek ota st Eee en 5 110 
 Re oMUPUPIN ht UNS er UCHION wah culvn sivas oc GAM kek te Wale see a= 110 
 PES Ost OE MPLE AOL) LETT CLOUT o elalaietie dl ous ale ahaa sieve mia cafere aaa ve! eV ata eee ole a 111 
 Discount ou: Bonds: During. Construction (ren ries se ace «oe o'g oes 111 
 Miscellaneous Expenditures During Construction................ 112 
 Cost of Railway Purchased (in lieu of Railway Constructed)......... 112 
 
 TREASURY SECURITIES. 
 Clusses A, B and C. 
 SPAS ULV OCUL OSs are tea Ly ieee ae Heke Se Lod ea CE Tak oe COTE T nts 112 
 
 INVESTMENTS. 
 
 Classes A, B and C0. 
 
 YEG ORE G Ite er tet ae Se care ie ete So awl Sos veo WS AN REY ieee gE ned Sas 113 
 
148 List oF ACCOUNTS AND INDEX, 
 
 RESERVE ACCOUNTS. 
 
 REQUIRED PERMANENT RESERVES. 
 
 Classes A, Band @. 
 
 Page. 
 Depreciation; Reserves asta Gs «2 ska de ose eee tree teal le te ae ee ee 114 
 Sinking: Hund” Reserves: co... a8 cclins gee sae fone oa nscale pve cies per eaes eres 115 
 Amortization Reserves i.'.2.%ssrec gee attend ite aaes SF as dare en 115 
 
 OPTIONAL RESERVES. 
 
 Classes A, Band C. 
 Maintenance Roserve so. ecdwe o-v.ci01e hop oreo oso ae Ee 116 
 Injuries and .Daniarzes+ Reserve ic... si alee yak take Nee eee ae 116 
 Insurance Heserye. 2 ete ca ete chlo ae eek aioe On eee eae eee ee se his 
 
 CURRENT ASSETS. 
 
 Classes A, Band C. 
 AST Sooke « ca vv tg sans cgbse cs Weed eke pole oases Cates cvatee takes ee ane Merch Te ae tee 117 
 Notes .and. Bills. Receivables. cc. oy ain ete vt cae Lis 
 Accounts.Receivable.......... a wie ww: Sie ded whee clea 2 tS ek aan 118 
 Interest and. Dividends Rerebivablenit na. s070lt sates, ate eee 118 
 Materials. and‘Suppliesiiwiee: 202 Mises. Bee eee ee 118 
 Roadway. and Prack’ Material... u.iPak. osc oie we a. eee 118 
 Electric Line Materials. o. .ua ace ewe set as i le Se 119 
 Car Material ie oi eat ac oes ea eee ¢ ot age eee eee Te eee 119 
 We ions Sac ore w-etecs mipeyte c's ve ik ria rane ova aie ace eee eens "oot heen 120 
 Fuel Stock Expense ogc < piticie ote tine sich seuss che Staessen nO na rene ae ac re 
 Power Plant Wubritantssand Soppiies, aces cick ec eter nee eee 120 
 Car Service Suppliesis soe ns ce ee eee oe ees re Svehla 
 Miscellaneous Materials’ and Supplies... ecu +2 suets ee ee eee 121 
 Sundry. Gurrent- Assets ee. eee acde sc baem ce hg eae Oe ee ee 121 
 
 PREPAID ACCOUNTS. 
 Classes A, B and C, 3 
 
 Prepaid Insurance...... Sere cae et Oe en ee 122 
 Propaid Tages genes cs wee ted re ccd ee ae taia so ep ene ese oe oceans en 122 
 Prepaid hnterest ives «om sabes reals ndteie fog eek arava eo rane 2 ae, a 123 
 
 Sundry ‘Prepaid 4 ceounte ery ccs we sec ihre sc ce pt ee ere ele 
 
List or ACCOUNTS AND INDEX, 149 
 
 CAPITAL LIABILITIES. 
 Classes A, B and C. 
 
 _ Page. 
 eee hOO RN eet oe eter rn Met ene Ou aie os, ow dela coves Uo ak vs 123 
 MPO UU RIIE ie re cer Hy led reheat Oe ticic ale att cule cce hae wns 124 
 
 MORTGAGE LIABILITIES, 
 Classes A, B and C. 
 
 Bre Ut OL OLOLUS A POS. ass ate white aie ote hiss ene cite ae oe ahaa tae ew o's 125 
 SOO OPMNLUL ES AP OSs! fateh Notre tacts ie oot Sater (te sate wh Wha 4c Sieos ac « 125 
 CURRENT LIABILITIES. 
 
 Classes A, B and C. 
 
 Mere CPe nd Lis Rese et SLO ees ats esl ahs. kee lero icles wae tnd ats CR dns oe 126 
 UR IPIRG ALI COLE testa cae (Cee ceye ec dees alain, ois ate Sar aa AREICT oeaa ee 126 
 Miasureusimitorest on Panded Debi Unpaid. i. oie. ssc ct uc ctewccsess. 126 
 Matured Interest on Notes and Bills Payable Unpaid................. 127 
 PCM CU IIT CL ERAN TVALC a, ter ehitice Ps wr acc'e'a anal hl Sig cresk hans bevel eas dictetoletenets aie o's 127 
 CUMIN Uy oremM ned Seer er te nyt er anes. Pn ae Tele s Shes tat wkie sucleaccia nbs > aes 127 
 Resse y OME O NIGEL Mel LEDC G ic nlts +. canstterda atte Ait wie deldinr OW ote ele as ee « 0 vse 128 
 
 ACCRUED LIABILITIES. *« 
 Classes A, B and C. 
 Ee OVI CU a eerchatend FS a alo eu ne ~ en ee pein else sa tt bee ge 128 
 SRM OM teehee aie aigatttans oi tias ere shane ey AMG feos a i ain a® @ een oho.a eae £28 
 Hiinacired |Luterost- om Vunded Obs ACCIUBGs. aesc era re vs as Miele cee 129 
 Unmatured Interest on Notes and Bills Payable Accrued............ 129 
 MUSA CYC eA CEU OC et dette oe bie cece at dnd Ode 4 32. ie Se wiste alele dae dos 9 eciereté 129 
 PLPC ChE CMT CC OUMG Ae Sea Gin BEd shits ac OPS tee NEE 4-6 dale ad NSS Se oko eRe bas 130 
 
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