CLASSIFICATION 
 
 OF 
 
 REVENUES AND EXPENSES 
 
 FOR 
 
 OUTSIDE OPERATIONS 
 
 AS PRESCRIBED BY THE 
 
 L\TER6'rA'i'l<: COMMERClf COMMISSION 
 
 FOR 
 
 STEAM ROADS 
 
 IN ACCORDANCE WITH 
 
 SECTION 20 OF THE ACT TO REGULATE 
 COMMERCE 
 
 FIRST ISSUE 
 
 Effective on JTuly 1, 1908 
 
 WASHINGTON 
 
 GOVERNMENT PRINTING OFFICE 
 1908
 
 
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 UNIVERSITY OF ILLINOIS S%^^^- 
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 Class 
 
 Book 
 
 55S U/vOlc 
 
 Volume 
 
 Ja09-20M
 
 fdfifti il llie QQilei Stales Immm- 
 
 CLASSIFICATION 
 
 OF 
 
 REVENUES AND EXPENSES 
 
 OUTSIDE OPERATIONS Z 
 
 AS PRESCRIBED BY THE 
 
 INTERSTATE COMMERCE COMMISSION 
 
 FOR 
 
 STEAM ROADS 
 
 IN ACCORDANCE WITH 
 
 SECTION 20 OF THE ACT TO REGULATE 
 COMMERCE 
 
 FIRST ISSUE 
 
 Effective mi ,Tiily 1, 1908 
 
 WASHINGTON 
 
 GOVERNMENT PRINTING OFFICE 
 
 1908
 
 STS
 
 THE INTERSTATE COMMERCE COMMISSION. 
 
 Martin A. Knapp, of Neic York. 
 
 JuDSON C. Clements, of Georgia. 
 
 Charles A. Prouty, of Vermont. 
 ^ Fr.\ncis M. Cockrell, of Missouri. 
 
 Franklin K. Lane, of California. 
 * Edgar E. Clark, of Iowa. 
 
 r-. James S. Harlan, of Illinois. 
 
 § Edward A. Moseley, Secretary. 
 
 I •"" 
 
 124323
 
 At a General Session of the INTERSTATE COMMERCE 
 COMMISSION, Held at its Office in Washington, D. C, 
 on the 1st day of June, 1908. 
 
 Present: 
 
 Martin A. Knapp, 
 
 JuDsoN C. Clements, 
 
 Charles A. Prouty, 
 
 Francis M. Cockrell, V Commissioners. 
 
 Franklin K. Lane, ! 
 
 Edgar E. Clark, I 
 
 James S. Harlan, 
 
 The subject of a Uniform System of Accounts to be 
 prescribed for and kept by carriers being under con- 
 sideration, the following order was entered : 
 
 It is ordered, That the Clasi5ification of Operating 
 Revenues and Operating Expenses for Outside Opera- 
 tions and the text pertaining thereto, prepared under 
 the direction of this Commission by Henry C. Adams, 
 in charge of Statistics and Accounts, and embodied in 
 printed form to be hereafter known as First Issue, a 
 copy of which is now before this Commission, be, and 
 the same is hereby, approved ; that a copy thereof duly 
 authenticated by the Secretary of the Commission be 
 filed in its archives, and a second copy thereof, in like 
 manner authenticated, in the office of the Division of 
 Statistics and Accounts ; and that each of said copies so 
 authenticated and filed shall be deemed an original 
 record thereof. 
 
 (1)
 
 It is further ordered^ That the said Classification of 
 Operating Revenues and Operating Expenses for Out- 
 side Operations, with the text pertaining thereto, be, 
 and is hereby, prescribed for the use of carriers by rail 
 (exclusive of electric railways) subject to the provisions 
 of the act to regulate commerce as amended June 29, 
 1906, in the keeping and recording of their operating 
 revenue and operating expense accounts for Outside 
 Operations : that each and every such carrier and every 
 receiver or operating trustee of any such carrier be 
 required to keep all said operating revenue and operat- 
 ing expense accounts in conformity therewith ; and that 
 a copy of such First Issue be sent to each and every 
 such carrier and to each and every receiver or operating 
 trustee of any such carrier. 
 
 It is further ordered^ That the rules contained in said 
 First Issue of the Classification of Operating Revenues 
 and Operating Expenses for Outside Operations are, 
 and b}'^ virtue of this order do become, the lawful rules 
 according to which the said operating revenues and op- 
 erating expenses are defined; and that each and every 
 person directly in charge of the accounts of any such car- 
 rier or of any receiver or operating trustee of any such 
 carrier is hereby required to see to, and under the law is 
 responsible for, the correct application of the said rules 
 in the keeping and recording of the operating revenue 
 and operating expense accounts for Outside Operations 
 of any such carrier; and that it shall be unlawful for 
 any such carrier or for any receiver or operating trus- 
 tee of any such carrier or for any person in charge of 
 the accounts of any such carrier or of any receiver or 
 operating trustee of any such carrier to keep any ac- 
 count or record or memorandum of any operating rev- 
 enue or operating expense item of Outside Operations 
 except in the manner and form in said First Issue set
 
 forth and hereby prescribed, and except as hereinafter 
 authorized. 
 
 It is further ordered^ That any such carrier or any 
 receiver or operating trustee of any such carrier may 
 subdivide any primary account in said First Issue estab- 
 lished as may be required for the purposes of any such 
 carrier or of any receiver or operating trustee of any 
 such carrier; or may make assignment of the amount 
 charged or credited to any such primary account to 
 operating divisions, to its individual lines, or to States : 
 Provided^ however^ That a list of such subprimary 
 accounts set up or such assignments made by any such 
 carrier or by any receiver or operating trustee of any 
 such carrier be first filed in the office of the Division 
 of Statistics and Accounts of this Commission, subject 
 to disapproval by the Commission. 
 
 It is further ordered, That in order that the basis 
 of comparison between the fiscal year ending June 30, 
 1909, and previous years be not destroyed, any such 
 carrier or any receiver or operating trustee of any such 
 carrier may, during the twelve months ending June 30, 
 1909, keep and maintain, in addition to the operating 
 revenue and expense accounts hereby prescribed, such 
 portion or portions of its present accounts with respect 
 to operating revenue and expense items of outside oper- 
 ations as may be deemed desirable by any such carrier, 
 or by any receiver or operating trustee thereof, for the 
 purpose of such comparison; or, during the same 
 period, may maintain such groupings of the primary 
 accounts hereby prescribed as may be desired for that 
 purpose. 
 
 It is further ordered, That any such carrier or any 
 receiver or operating trustee of any such carrier may, 
 in addition to the operating revenue and expense ac- 
 counts hereby prescribed, keep any temporary, experi-
 
 mental, or departmental accounts the purpose of which 
 is to develop the efficiency of operations: Provided^ 
 however^ That such temporary, experimental, or de- 
 partmental accounts shall not impair the integrity of 
 any general or primary accounts hereby prescribed; 
 and that any such temporary, experimental, or depart- 
 mental accounts shall be open to inspection by the 
 Commission. 
 
 It is further ordered^ That July 1, 1908, be, and is 
 hereby, fixed as the date on which said First Issue shall 
 become effective. 
 
 A true copy: 
 
 Edw. a, Moseley, 
 
 S-ecretary.
 
 INTRODUCTORY LETTER. 
 
 Interstate Commerce Commission, 
 
 Division of Statistics and Accounts, 
 
 Washington, June 15, 1908. 
 To Carriers : 
 
 Outside operations are facilities operated or services ren- 
 dered by a railway other than those incidental to transporta- 
 tion by rail, the revenues and expenses of which, if included in 
 the carrier's accounts dealing with transportation by rail, would 
 impair the significance of statistics prepared from such ac- 
 counts. Miscellaneous receipts and expenditures, when no serv- 
 ice is performed, should not be treated as outside operations. 
 
 The purpose of these accounts is to segregate from the ac- 
 counts of transportation by rail the revenues and expenses of 
 all services not necessarily incident to such transportation and 
 not necessarily rendered by all carriers operating under simi- 
 lar conditions. " Transportation by rail " includes the receipt, 
 transportation, and delivery of traffic, such storage of freight 
 as is necessary to the operation of the railway, all special 
 facilities necessary for the handling of special classes of traffic, 
 such as coal and ore docks, coal transfers, and facilities for the 
 receipt and delivery of live stock, and such car ferries as are 
 actual substitutes for bridges and tunnels. It does not include 
 local collection and delivery (except switching), or transpor- 
 tation by water, except car ferries as above provided. 
 
 This classification is to be used by carrier companies subject 
 to the act to regulate commerce (including switching and ter- 
 minal companies) conducting outside operations in addition to 
 furnishing transportation by rail. It is not intended to cover 
 operations similar to those herein enumerated which are con- 
 ducted by separately incorporated companies other than rail- 
 
 (5)
 
 6 
 
 way companies, even though the ownership or control of such 
 separately incorporated companies be vested in a carrier by rail. 
 
 When a carrier operates two or more outside operations of 
 the same class, separate accounts may be kept for each, at the 
 carrier's option. 
 
 The rule which should govern in determining what items o^ 
 expenses should be charged to outside operations is that the 
 rail expense accounts should show the full and true cost of con- 
 ducting transportation by rail, even though such disposition re- 
 sults in an incomplete or partial statement of the cost of con- 
 ducting the outside operation. No charge should be made to 
 outside operations if the effect of such charge would be to 
 relieve the rail operation of an expense that would be charged 
 against it if no outside service were operated. The pay of 
 officers exercising jurisdiction over outside operations and the 
 expenses of their offices, the pay of employees, and other gen- 
 eral expenses, are chargeable to the outside operation only so 
 far as they are occasioned by it and are in addition to the 
 expenses of the rail operation. 
 
 When a specific charge is made for the service or commodity 
 furnished by the outside operation, such charge constitutes the 
 revenue of the operation. When the through rate contains an 
 arbitrary, division, or allowance intended to cover the service 
 of the outside operation exclusively, such arbitrary, division, 
 or allowance is to be considered the revenue of the operation, 
 and is to be apportioned on local as well as through business. 
 
 Charges against the operating carrier for services or product 
 should be at cost, and should be credited to the account en- 
 titled " Other Operations — Cr.," which has been introduced 
 In operating expenses of outside operations for that purpose. 
 Whenever a credit is made to that account, a charge of like 
 amount should invariably be made to the appropriate operating 
 expense account of the rail department or of some other outside 
 operation. 
 
 The maintenance of facilities for transportation or other 
 service, or distinct portion thereof, assigned exclusively to an 
 outside operation, should devolve upon the outside operation 
 when separable from the expense of maintaining the railway. 
 The maintenance of facilities not so separable should be borne 
 by the railway when employed only incidentally by the outside 
 operation, and by the outside operation when employed only 
 incidentally by the railway.
 
 It should be noted that for Outside Operations Nos. 10 to 21, 
 inclusive, only general accounts have been prescribed. Carriers 
 are at liberty to subdivide the general accounts here given, but 
 if this option is exercised a statement of the primary accounts 
 adopted should be filed in the office of the Division of Statistics 
 and Accounts of the Interstate Commerce Commission. Car- 
 riers are also at liberty to subdivide the primary accounts pre- 
 scribed for Outside Operations Nos. 1 to 9, inclusive, but notice 
 thereof, with a statement of the subprimary accounts, should 
 be filed in the office of the Division of Statistics and Accounts. 
 
 For operations not covered by specific classifications a " Mis- 
 cellaneous " classification has been provided. Under this head- 
 ing may be kept accounts for vpater plants, cotton compress 
 plants, wood preserving plants, hospitals, tie elevators, and all 
 other outside oi)erations not otherwise provided for. A sepa- 
 rate set of revenue and expense accounts should be kept for each 
 operation conducted, and a statement of such accounts together 
 with the primary accounts, if any, adopted by the carrier in 
 connection therewith, should be filed in the office of the Division 
 of Statistics and Accounts. 
 
 Henry C. Adams, 
 In charge of Statistics and Accounts.
 
 CONTENTS. 
 
 Outside operation: Page. 
 
 1. Boat Lines 11 
 
 2. Ferry Lines 12 
 
 3. Harbor Terminal Transfers 32 
 
 4. Electric Railways 58 
 
 5. Express Lines 59 
 
 6. Cab and Omnibus Service 60 
 
 7. Sleeping-Car Service 69 
 
 8. Parlor and Chair Car Service 77 
 
 9. Dining and Special Car Service 84 
 
 10. Electric Light and Power Plants 91 
 
 11. Gas-Producing Plants 107 
 
 12. Canals- 116 
 
 13. Grain Elevators 120 
 
 14. Stock Yards 124 
 
 15. Commercial Telegraph and Telephone Lines 128 
 
 16. Hotels and Restaurants 132 
 
 17. Amusement Parks and Resorts 136 
 
 18. Coal Storage Plants 140 
 
 19. Cold-Storage Plants 144 
 
 20. Commercial Ice-Supply Plants 148 
 
 21. Public Toll-Bridge Service 153 
 
 Miscellaneous 157 
 
 (9)
 
 CLASSIFICATION OF REVENUES AND EXPENSES FOR 
 OUTSIDE OPERATIONS. 
 
 1. BOAT LINES. 
 
 Note.— Carriers operating a steamship or other boat line 
 as an outside operation should use the Classifications of Reve- 
 nues and Expenses for Steamship Companies, with such modi- 
 hcation as may be necessary to prive effect to the principles 
 governing the accounts of Outside Operations as stated in 
 the introductory letter on pages 5 to 7, inclusive, of this 
 classification. 
 
 (11)
 
 12 OUTSIDE OPERATIONS. 
 
 2. FERRY LINES. 
 
 Note. — This classification applies to the service of ferrying 
 passengers, vehicles, and live stoclv between the terminal of a 
 rail line and a station or stations without direct rail con- 
 nection, or between the terminal of a rail line and the ter- 
 minal of a connecting rail line, or between ferry stations 
 without direct rail connection, where local business is liandled. 
 Until other instructions are issued it does not apply to a 
 ferry between rail stations operated only in connection with 
 passenger trains and doing no local business Ijetween the 
 ferry terminals. 
 
 A ferry is defined as a vessel line operating between points 
 not more than ten miles distant from each other, at least two 
 of which points shall be on opposite sides of a river, harbor, 
 hay, or lalie. If stops are made at more than one point, 
 the distance here referred to shall be considered to mean the 
 distance between the points most remote from each other. 
 
 The revenues of this operation consists of earnings from 
 local passenger, vehicle, and drovers' traffic (except com- 
 pany material), together with a proportion of revenue from 
 through and local trip, monthly commutation, mileage, and 
 other tickets sold, when such tickets include both rail and 
 ferry transportation. 
 
 The cost and expense of maintenance and operation of 
 buildings, fixtures, and other property at terminals of a rail 
 carrier used for the exclusive benefit of ferry service, should 
 be charged to Ferry Lines.
 
 FERRY LINES. 13 
 
 OPEKATING REVENUES. 
 
 GENERAL ACCOUNTS. 
 
 Account. 
 
 I. Passenger Revenue. 
 II. Vehicle and Live Stock Revenue. 
 
 III. Charters. 
 
 IV. Miscellaneous Revenue. 
 
 I. PASSENGER EEVENUE. 
 
 This account includes the revenue of a Ferry Line for 
 transportation of passengers, whether from local sources 
 or based on a proportion of through rail rate. 
 
 II. VEHICLE AND LIVE STOCK REVENUE. 
 
 This account includes the revenue of a Ferry line for 
 transportation of vehicles of all classes, such as automo- 
 biles, coaches, trucks, wagons, theatrical transfer wagons, 
 wheelbarrows, baby coaches and hand carts. United States 
 mail wagons, baggage transfer wagons, express wagons and 
 milk wagons; horses, cattle, and other animals; Govern- 
 ment artillery and equipment. 
 
 III. CHAETEES. 
 
 This account includes revenues from boats loaned to 
 other ferry companies or charter of boats to parties for 
 special purposes. 
 
 IV. MISCELLANEOUS EEVENUE. 
 
 This account includes revenues from boat and station 
 privileges, such as revenue from weighing, vending and 
 other automatic machines located at stations and buildings 
 or on boats : from advertising, from news companies or 
 others for privilege of operating news stands and selling 
 periodicals, fruit, lunch, candies, tobacco, etc. ; bootblack 
 privileges, cab-stand privileges; from telephone companies 
 for the privilege of installing and operating telephones at 
 station, and from other similar sources. 
 
 48536—08 2
 
 14 OUTSIDE OPERATIONS. 
 
 OPERATING EXPENSES. 
 
 GENERAL ACCOUNTS. 
 
 Account. 
 
 I. Maintenance. 
 II. Tbanspobtation Expenses. 
 III. General Expenses. 
 
 PRIMARY ACCOUNTS. 
 I. Maintenance — 
 
 1. Dredging. 
 
 2. Buildings, Fixtures, and Grounds. 
 
 3. DocIvS, Float Bridges, and Ferry Racks. 
 
 4. Telegraph and Telephone Lines. 
 
 5. Ferryboats — Repairs. 
 
 6. Ferryboats — Renewals. 
 
 7. Ferryboats — Depreciation. 
 
 8. Shop Machinery and Tools. 
 
 9. Injuries to Persons. 
 
 10. Other Expenses. 
 
 11. Maintaining Joint Facilities — Dr. 
 
 12. Maintaining Joint Facilities — Cr. 
 II. Tbanspobtation Expenses — 
 
 13. Superintendence. 
 
 14. Shore Employees. 
 
 15. Supplies and Expenses — Shore. 
 
 16. Telegraph and Telephone Operation. 
 
 17. Charter of Boats. 
 
 18. Manning Boats. 
 
 19. Fuel for Boats. 
 
 20. Water for Boats. 
 
 21. Other Supplies and Expenses — Boats. 
 
 22. Loss and Damage. 
 
 23. Damage to Property. 
 
 24. Injuries to Persons. 
 
 25. Other Expenses. 
 
 26. Operating Joint Facilities — Dr. 
 
 27. Operating Joint Facilities — Cr. 
 III. Genebal Expenses — 
 
 28. Administration Expenses. 
 
 29. Law Expenses. 
 
 30. Insurance. 
 
 31. Relief Department Expenses, 
 
 32. Pensions. 
 
 38. Stationery and Printing. 
 
 34. Other Expenses. 
 
 35. General Administration, Joint Facilities — Dr. 
 
 36. General Administration, Joint Facilities — Cr.
 
 FERRY LINES. 15 
 
 I. MAINTENANCE. 
 
 1. DREDGING. 
 
 This account includes cost of dredging about ferry slips, 
 bulkheads, piers and wharves, docks and other properties 
 the cost of operating which is charged to Ferry Lines, or 
 for approaches thereto; widening and deepening channels 
 or waterways and removing obstructions therefrom ; cost 
 of removing material dredged out; expense of operating 
 tugs, dredges, mud scows, barges and floats, and pay of 
 crews, divers, pilots, and other employees while engaged 
 on such work ; salary and expenses, or proportion thereof, 
 of officials in charge of such work, and payments for work 
 done on contract by other companies and individuals. 
 
 Note. — When dredging is done for the joint benefit of the 
 rail department or other outside operations, the expense of 
 such dredging should be divided among them. 
 
 2. BUILDINGS, FIXTURES, AND GROUNDS. 
 
 This account includes all expenses incident to repairing 
 and renewing buildings owned or leased by a carrier and 
 used in its operations of Ferry Lines and maintaining 
 driveways and grounds in connection therewith, as follows : 
 
 Buildings. — Cost of material used (less salvage) and 
 labor expended in repairing and renewing ferry stations, 
 buildings, and offices, also ferry station subways and over- 
 head bridges (not public highways) and stairways for ap- 
 proaches to ferry stations; and in painting, glazing, grain- 
 ing, varnishing, papering, calcimining, and decorating build- 
 ings ; signs on buildings ; building permits ; cost of land for 
 buildings when chargeable to expenses; removing old 
 structures, and removing snow from roofs of buildings. 
 
 The following is a list of the more important structures 
 classified as buildings: 
 
 Bins for material, Engine houses. Power houses. 
 
 Boiler houses. Fire-engine houses. Pump houses. 
 
 Breakwaters for pro- First-aid houses. Repair shops, 
 
 tectlon of buildings. Foundries, Scrap bins, 
 
 Buildings and rooms Fuel houses or sta- Stables, 
 
 for employees, tions, Storehouses, 
 
 Buildings on piers, General oflSces, Telegraph offices, 
 
 Carpenter shops, Hose houses. Tool houses. 
 
 Coal chutes, Ice houses. Warehouses, 
 
 Coal hoists. Lumber sheds. Wash rooms. 
 
 Coaling platforms. Offices, Watchhouses. 
 
 Dwellings, Outhouses, 
 
 Fixtures. — Cost of fixtures (less salvage), such as bunks, 
 counters, file cases, ice chests, railings, shelving, wash- 
 bowls, water coolers, etc., when immovable and built in 
 as a part of the structure; also cost of repairing and renew- 
 ing such fixtures. 
 
 Machinery. — Cost of material used (less salvage) and 
 labor expended in repairing and renewing machinery and
 
 16 OUTSIDE OPERATIONS. 
 
 structures (except tools and machinery chargeable to ac- 
 count "Shop Machinery and Tools") used in connection 
 with buildings, such as air compressors, armatures and 
 fields, ash buckets, ash hoists, belting, boilers, chutes, cis- 
 terns, coal buckets, coal buggies, coal pockets, cranes, der- 
 ricks, dump cars for fuel plants, dynamos and parts, fire 
 engines, fire extinguishers, fire hose, gas pumps, hoists, 
 hose carts, hose reels, hydrants, hydraulic rams, pipe lines, 
 pumjis, sand driers, scales for weighing coal for fuel, screens, 
 shafting, standpipes, stationary engines, steam pipes, 
 switchboards and parts (except telegraph and telephone), 
 tipples, tanks, trestles, water troughs, windmills, and wood 
 racks. 
 
 Grounds. — Cost of material used (less salvage) and labor 
 expended in repairing and renewing fences, hedges, walls, 
 sidewalks, and streets within the limits of marine repair 
 shop grounds, or immediately adjacent to buildings, cost 
 of operation which is charged to Ferry Lines : dams, ponds, 
 reservoirs, and wells. Payments for assessments for street 
 repairs, sewers, or other public improvements affecting 
 building sites and shop grounds. Cost of laying out, clean- 
 ing (except ordinary cleaning performed incidentally by 
 regular station employees), grading, draining, mowing, and 
 beautifying shop or station grounds. 
 
 Other expenses. — Cost of material used (less salvage) 
 and labor expended in repairing and renewing framework 
 for shafting, foundations for machinery, including founda- 
 tions, platforms, beams, weights, and all fixtures and ap- 
 purtenances ; expense of protecting piiies, and payments for 
 permanent water rights: repairing and renewing stationary 
 fixtures used in connection with heating and lighting build- 
 ings : such as arc lamps, chandeliers, electric-light fixtures, 
 electric-light wiring, electroliers, furnaces, gas burners, 
 box lamps at stations, lamps when permanently attached to 
 buildings, pipes, radiators, and registers. 
 
 Cost of repairing and renewing stationary fixtures used 
 for supplying buildings with water, or for draining; water 
 pipes, water closets, and washstands; cleaning sewers, 
 making water troughs, protection against fire, such as 
 water mains, and fire plugs; also protecting buildings and 
 grounds against floods and washouts by means of walls and 
 embankments. 
 
 Note A. — This account may Include each month a pro- 
 portion of the total amount authorized or approximated for 
 renewals during the fiscal year regardless of the month In 
 which actual renewal Is made. 
 
 Note B. — Insurance recovered on buildings, fixtures, and 
 grounds should be credited to this account. Insurance re- 
 covered for total destruction of buildings and fixtures should 
 be credited to an appropriate replacement account, which ac- 
 count should be charged with the cost of replacement, excess 
 cost of replacement, if any. over amount to credit of such 
 replacement account to be charged to this account.
 
 FERRY LINES. 17 
 
 3. DOCKS, FLOAT BRIDGES, AND FERRY RACKS. 
 
 This account includes cost of material (less salvage) and 
 labor expended in repairing and renewing docks, wharves, 
 piers, and other landings, ferry slips, transfer bridges, pon- 
 toons, slips, bulkheads, jetties and inclines thereto, and 
 machinery used in connection therewith, including filling, 
 strengthening, bracing, and painting; rentals and expenses 
 of operating pile drivers, tugs, barges, and floats, while 
 engaged on such work. Cost of cribwork, racks, or caissons 
 constructed for preserving the depth of water secured by 
 dredging ; cutting ice around docks, wharves, and ferry 
 slips to prevent damage; guard and other piling and pro- 
 tection from damage by drift ice; also pay, or proportion 
 thereof, of suiiervisors of docks and wharves. 
 
 4. TELEGRAPH AND TELEPHONE LINES. 
 
 This account includes : 
 
 Telegbaph. — Cost of material used (less salvage) and 
 labor expended in repairing and renewing telegraph lines 
 owned by a carrier, or for which it is responsible, and used 
 in the operation of ferry lines ; also cost of conduits, poles, 
 cross-arms, wire, insulators, cables, cable boxes, instru- 
 ments, battery jars, switchboards, and all other appur- 
 tenances forming a part of the plant. Pay of chief line 
 repairmen, linemen, and other employees, and cost of 
 special tools used by them ; also pay and expenses or pro- 
 portion thereof of officials in charge of such repairs. 
 
 Telephone. — All expenses similar to the above incurred 
 in connection with telephone lines ; and telephone boxes at- 
 tached to poles or docks. 
 
 Note. — The salaries and expenses of officials and employees 
 engaged in both maintaining and operating telephone and 
 telegraph lines, or performing services for both rail and out- 
 side operations, or for two or more outside operations, should 
 be divided equally among the accounts aflfocted when tlie ex- 
 act amount chargeable to each account can not otherwise be 
 ascertained. 
 
 5. FERRYBOATS— REPAIRS. 
 
 This account includes : 
 
 Hulls. — Cost of material used and labor expended in re- 
 pairing and renewing hulls, decks, cabins, masts, rigging, 
 tarpaulin covers, platforms, umbrellas and other parts (ex- 
 clusive of machinery), of ferryboats and all other floating 
 equipment used by ferry department; furniture and fix- 
 tures, such as anchors, axes, barometers, beds, bedding, 
 binnacle lamps, block and tackle, capstan bars, carpets, 
 chains, chairs, charts, clocks, compasses, copying presses, 
 counters, desks, fenders, fire buckets, fire extinguishers, fine 
 cleaners, gang planks, hatchets, hawsers, hooks, keys, lamps 
 (when permanently attached to boats), life preservers, 
 lines, linoleum, logs and log lines, mats, matting, mattresses, 
 mirrors, oars, oil cans, pillows, pokers, racks, railings, rugs, 
 safes, scales, scrapers, settees, shovels, splice bars, spy-
 
 18 OUTSIDE OPERATIONS. 
 
 glasses, stoves, and stove furniture, tables, tarpaulins, tool 
 boxes, wrenches; cost of docking, painting, calking, seam- 
 ing, and varnisliing; pay and expenses, or proportion 
 thereof, of shore engineers, shore captains, and their as- 
 sistants when engaged in supervising the maintenance of 
 floating equipment. 
 
 Machinery. — Cost of material used and labor expended 
 in repairing boilers, engines, machinery, and foundations 
 for same, bearings for machinery, capstans, winches, wheels, 
 rudders, shafts, steering gear, ventilators, electric plants, 
 steam and hot water fixtures and all similar parts. The 
 value of old material released during repairs, and insurance 
 recovered, should be credited to this account. 
 
 Note A. — The cost of repairing hulls and machinery of 
 floating equipment, the operation of which is charged to Op- 
 erating Expenses (Rail), should not be charged to this 
 account. 
 
 Note B. — The word " repairs " as here used includes all 
 repairs to or renewals of minor parts of hulls and machinery, 
 also repairs to or renewals of the more important vital parts 
 of the hulls, the necessity for which Is caused by breakage, 
 failure, or accident while in service ; also repairs to hulls and 
 machinery damaged through accident or otlierwise, necessary 
 to restore them to service, and also renewals of important 
 or vital parts made necessary by reason of age or wear and 
 tear from use. 
 
 6. FERRYBOATS— RENEWALS. 
 
 This account includes the original cost (estimated, if not 
 Ijnown), record value, or purchase price of ferryboats con- 
 demned, destroyed, or sold, less : 
 
 (a) Amount previously accrued or charged oft for de- 
 preciation up to date of retirement ; 
 
 (6) Scrap value of salvage or the amount received from 
 sale of ferryboats retired. 
 
 Note A. — The cost of renewing floating equipment, the 
 operation of which is charged to Operating Expenses (Rail), 
 should not be charged to this account. 
 
 Note B. — Ferryboats permanently retired from service, 
 but held, pending disposition, should be written out of serv- 
 ice through this account, and carried in an appropriate ma- 
 terial account at a nominal valuation or at actual scrap value 
 if determinable. 
 ' Note C. — The term " record value " should not be inter- 
 
 preted to mean the value of the equipment as it stands in 
 the capital account, unless that account represents the origi- 
 nal value of the equipment on hand. 
 
 7. FERRYBOATS— DEPRECIATION. 
 
 This account includes a monthly charge representing de- 
 preciation on ferryboats. This monthly charge should be 
 computed at a certain rate per cent on the original cost 
 (estimated, if not known), record value, or purchase price 
 of such ferryboats. Charges should be made to this ac- 
 count during the life of the ferryboats except in cases of 
 ferryboats wliicli attain to greater than a normal life; in 
 sucli cases charges should cease when tlie difference be- 
 tween the original cost, record value, or purchase price and 
 the estimated scrap value shall have been charged to this
 
 FERRY LINES. 19 
 
 account. In case of ferryboats prematurely retired, charges 
 to this account should cease with the charges for the month 
 in which such retirement occurs. The sum of the monthly 
 charges during any fiscal year should equal the estimated 
 depreciation during that year. 
 
 Note A.— When ferryboats are prematurely retired the 
 value (less salvage) not previously taken up through charges 
 to this account should be charged, in the accounts for the 
 months in which retired, to Account No. 6, " Ferryboats — 
 Renewals." as provided in the text therefor. 
 
 Note B.— The sum of the monthly charges to this account 
 should equal the value lost through depreciation in respect 
 to a particular ferryboat and, together with the charge to 
 Account No. 6, " Ferryboats — Renewals " and value of salvage 
 or amount received from sale, should provide a reserve for 
 replacement of the ferryboat when retired. 
 
 8. SHOP MACHINERY AND TOOLS. 
 
 This account includes : 
 
 Machinery and tools — repairs. — Cost of material used 
 and labor expended in repairing tools and machinery in 
 machine shops, carpenter shops, blacltsmith shops, forges, 
 paint shops, and all other shops, and upon docks, used in 
 making repairs to floating equipment, the cost of operating 
 which is charged to Ferry Lines; scaffolds, shafting, belting, 
 and other appliances for running machinery, cranes, hoists 
 (power and hand), lathes, drills, planers, cutters, shapers, 
 and other shop machinery; also in repairing furnaces, 
 forges, steam hammers, and sewing machines used in shops. 
 Cost of repairing heating boilers should be charged to ac- 
 count " Buildings, Fixtures, and Grounds." 
 
 Machinery and tools — renewals. — Cost of new tools 
 and machinery (less salvage) used in shops and on docks 
 described above, scaffolds, shafting, belting, and other ap- 
 pliances for running machinery, cranes, Iioists (power and 
 hand), lathes, drills, planers, cutters, shapers, and other 
 appliances used in connection therewitli ; also forges, 
 furnaces, steam hammers, and sewing machines used in 
 shops. Cost of renewing heating boilers should be charged 
 to account " Buildings, Fixtures, and Grounds." 
 
 Power-plant equipment. — Cost of material used (less sal- 
 vage) and labor expended in repairing and renewing steam 
 and water plant equipment, including engines and engine 
 parts, appliances, and fixtures; belts, belt tighteners, and 
 fixtures ; receivers, lubricators, and oiling devices ; shafting, 
 clutches, cranes, hoists, and other engine-room appliances, 
 furnaces, economizers, stacks, mechanical draft machinery, 
 pumps, feed-water heaters, purifiers, tanks, condensers, 
 coal and ash convej'ing machinery, mechanical stokers, and 
 other boiler-room appliances; piping and steam fitting, 
 including valves, separators, water and sewer connections, 
 and water meters. 
 
 Cost of repairing and renewing electric equipment, in- 
 cluding generators and generator parts, dynamos, switch- 
 boards, cables, and feeder terminals, and wiring in connec- 
 tion therewith; storage batteries, transformers, boosters.
 
 20 OUTSIDE OPERATIONS. 
 
 rheostats, circuit breakers, meters, aud other electric equip- 
 ment. 
 
 9. INJURIES TO PERSONS. 
 
 This account includes all expenses incident to injuries 
 to persons when caused directly in connection with main- 
 tenance of equipment used in ferry service; proportion of 
 salaries and expenses of physicians and surgeons, expenses 
 of undertakers, nursing, aud hospital attendance, medical 
 and surgical supplies, artificial limbs, funeral expenses, 
 railway and carriage fares for conveying injured persons 
 and attendants; also proportion of pay and expenses of 
 claim adjusters and their clerks, and pay and expenses of 
 employees and others while engaged as witnesses in law- 
 suits, attending coroners' inquests, or called in consultation 
 in relation to the adjustment of claims coming under this 
 head. 
 
 Note A. — Expenses not otherwise provided for in connecti.in 
 with the conduct of suits should be charged to account 
 " Law Expenses," but the amount of final judgments, in- 
 cluding plaintiffs' court costs, should be charged to this 
 account. 
 
 Note B.— The pay and expenses of claim adjusters, clerks, 
 chief surgeons, and others whose pay can not be actually 
 allocated to any case should be divided equally among per- 
 sonal injury and other claims over which they have super- 
 vision. 
 
 10. OTHER EXPENSES. 
 
 This account includes all expenses in connection with 
 maintenance of buildings, equipment, and other property 
 not properly chargeable to other " Maintenance " accounts, 
 including cost of pumping out boats laid up; material and 
 supplies furnished ferryboats and other marine equipment 
 while laid up and out of service; raising sunken boats, etc. 
 
 EXPLANATORY NOTE— CLEARING ACCOUNT "MA- 
 RINE REPAIR SHOP EXPENSES." 
 
 When a carrier operates a repair shop at which repairs 
 are made to floating equipment, the items of cost at such 
 repair shop that can not be charged directly to work done, 
 such as heating, lighting, water, watchmen, and incidentals, 
 should be charged to a clearing account called " Marine 
 Repair Shop Expenses." Such expenses should be periodi- 
 cally apportioned among the A'arious primary accounts of 
 the operations affected on the basis of the cost of labor 
 on repair work charged to such accounts during the same 
 period. The basis of distribution should be the relative 
 proportion which the cost of labor at such repair shop 
 charged to each account affected bears to the total of dis- 
 tributed labor at such repair shop. To avoid monthly 
 fluctuations in the percentage of shop expenses to the 
 total of distributed labor, carriers will be permitted to 
 Kuake the monthly apportionment on the basis of a fixed 
 percentage for the fiscal year, provided the " Marine Re-
 
 FERRY LINES. 21 
 
 pair Shop Expenses " account is adjusted and closed out at 
 the end of the year. 
 
 This account includes expenses of all shops at which 
 repairs to floating equipment are made, such as machine 
 shop, carpenter shop, paint shop, blacksmith shop, forge, 
 and on docks, grounds, and offices adjoining such shops and 
 used in connection therewith ; also steam and electric power 
 plant and storekeeper's department. 
 
 The expenses above referred to are as follows: 
 
 Heating. — Cost of fuel, including freight charges and 
 handling, if any, used for heating shops and shop offices, 
 repair docks, yards, and other places at which mechanical 
 work is done, watchmen's and gatekeepers' boxes and in- 
 spectors' shanties. 
 
 Lighting. — Cost of electric current, gas, torches, lamp 
 burners, lamp chimneys, lamp globes, lampwicks, lamps 
 when not permanently attached to buildings, oil, incan- 
 descent lamps and carbons, and other material used for 
 lighting shops and shop offices, repair docks, yards, and 
 other places at which mechanical work is done ; cost of ma- 
 terial used and labor expended in operating electric-light 
 plants and repairing electric-light lamps at shops. 
 
 Power. — Cost of fuel, including freight charges and han- 
 dling, if any, used in the operation of steam and electric 
 power plants at shops, repair docks, and other places at 
 which mechanical work is done; oil, grease, waste, and other 
 material used in the operation of such power plants; pay 
 of stationary engineers, firemen, electricians, coal handlers, 
 and other employees; carbon brushes, fuses, lamps, picks, 
 pokers, scuttles, shovels, and other small tools and sup- 
 plies ; cost of water and power purchased. 
 
 Proportion of cost of power furnished by power plants 
 owned by the carrier and engaged also in furnishing power 
 to other operations. 
 
 Water. — Cost of water used in shops and shop offices, 
 repair docks, yards, and other places at which mechanical 
 work is done. 
 
 Watchmen. — Pay of watchmen, gatekeepers, and police- 
 men at shops, repair docks, yards, and other places at which 
 mechanical work is done. 
 
 Incidentals. — Pay of employees while attending fires 
 and fire drills; cost of supplies for test rooms and labora- 
 tories incident to shop work, ice for shops, watchmen's uni- 
 forms, clocks and call boxes, removing snow and ice from 
 shop approaches, docks, and yards; traveling expenses not 
 chargeable to other accounts ; cost of cleaning privy vaults ; 
 oil, grease, waste, and other material used in lubricating 
 shop machinery and tools ; cost of supplies and small hand 
 tools used by mechanics on miscellaneous work and soon 
 worn out, and pay of employees while making, repairing, 
 or having charge of same; pay of shop foremen, assistant 
 foremen, clerks, timekeepers, and shop accountants, store- 
 keepers at shops and their assistants, stationary engineers 
 and firemen ; sweepers, cleaners, roustabouts, and other un-
 
 22 
 
 OUTSIDE OPERATIONS. 
 
 skilled laborers employed in general work in and about 
 shops and shop grounds ; cost of fuel for forges, fuel, stores, 
 and supplies; and other undistributed shop expenses. 
 
 Note.- — When marine repair shops, shop offices, repair docks, 
 and yards, and other places at which mechanical work is 
 done, are supplied with heat, light, or power from boilers or 
 power plants performing service also for rail operation or 
 for other outside operations, a proportion of the cost of 
 such heat, light, or power should be distributed to this ac- 
 count. 
 
 The following is a list of the more important supplies 
 and small tools used in shop work : 
 
 Acid, 
 
 Adz handles. 
 
 Adzes, 
 
 Ammonia, 
 
 Auger bits, 
 
 Auger handles. 
 
 Augers, 
 
 Ax handles, 
 
 Axes, 
 
 basins, 
 
 Bath brick, 
 
 Battery brushes. 
 
 Beeswax, 
 
 Bell cord. 
 
 Bits, 
 
 Bluestone, 
 
 Bone, granulated, 
 
 Borax, 
 
 Bottles, 
 
 Braces, 
 
 Brooms, 
 
 Brushes, dust. 
 
 Brushes, oilj 
 
 Brushes, paint. 
 
 Brushes, scrub. 
 
 Brushes, sweeping, 
 
 Brushes, varnish. 
 
 Brushes, wall. 
 
 Brushes, whitewash. 
 
 Brushes, window. 
 
 Buckets, 
 
 Carpenter tools fur- 
 nished apprentices, 
 
 Casehardening, 
 
 Cement (belt), 
 
 Chalk, 
 
 Chalk lines. 
 
 Chamois skins, 
 
 Charcoal, 
 
 Clamps, hand. 
 
 Coal-pick handles, 
 
 Coal picks. 
 
 Compound for B. S. 
 hammers. 
 
 Compound for weld- 
 ing. 
 
 Corks, 
 
 Cosmic (to prevent 
 rust). 
 
 Crayon, 
 
 Cushion beaters, 
 
 Ditching lines. 
 
 Drinking cups. 
 
 Drinking glasses. 
 
 Dustpans, 
 
 Emery, 
 
 Emery boxes. 
 
 Emery cloth, 
 
 Emery paper. 
 
 Faucets, 
 
 File brushes. 
 
 File cards, 
 
 File handles, 
 
 Files, 
 
 Fire hooks (station- 
 ary boilers). 
 
 Fire shovels (station- 
 ary boilers). 
 
 Flags, 
 
 Fork handles. 
 
 Forks, 
 
 Forks, coke. 
 
 Flannel, canton. 
 
 Funnels, 
 
 Gimlets, 
 
 Glue, 
 
 Gluepots, 
 
 Glycerine, 
 
 Graphite, 
 
 Grinding compound. 
 
 Ground glass. 
 
 Hack-saw blades, 
 
 Hammers, 
 
 Hammers, babbitt. 
 
 Hand leathers. 
 
 Handles, 
 
 Hatchets, 
 
 Hoes, 
 
 Hydraulic-jack com- 
 pound. 
 
 Keel, 
 
 Lampblack, 
 
 Lead, 
 
 Lead, red. 
 
 Lye, 
 
 Mallets, 
 
 Marking brushes. 
 
 Marking pots. 
 
 Measures, liquid, 
 
 Metallic tapes. 
 
 Mineral paste. 
 
 Mops, 
 
 Mop handles, 
 
 Muslin, 
 
 Oil cans, 
 
 Oilstones, 
 
 Padlocks, 
 
 Paint pots. 
 
 Picks. 
 
 Pipe-Joint grease. 
 
 Pliers, 
 
 Plumbago, 
 
 Polish, 
 
 Polish, stove. 
 
 Potash, 
 
 Prisms, 
 
 Rail cutters, 
 
 Rakes, 
 
 Rasps, 
 
 Ratchet braces. 
 
 Resin, 
 
 Rope, 
 
 Rules, 
 
 Sal ammoniac. 
 
 Sandpaper, 
 
 Sand soap. 
 
 Saw blades, 
 
 Saws, hand. 
 
 Scoops, 
 
 Screw-drivers, 
 
 Screw-drivers, ratchet. 
 
 Screws, 
 
 Shellac, 
 
 Shovels, 
 
 Slates, 
 
 Slate pencils. 
 
 Sledges, 
 
 Soap, 
 
 Soda, 
 
 Solder, 
 
 Soldering fluid, 
 
 Spelter solder, 
 
 Spigots (oil barrels), 
 
 Spirit levels. 
 
 Spirit-level vials. 
 
 Sponges, 
 
 Sprinkling cans. 
 
 Squares, 
 
 Squirts (lubricating), 
 
 Stencil brushes. 
 
 Tacks. 
 
 Tapelines, 
 
 Tin cups. 
 
 Tool steel, for small 
 
 hand tools, 
 Tripoli, 
 Trucks, 
 Twine. 
 Wash basins, 
 Wheelbarrows, 
 Whetstones, 
 White lead. 
 Whiting, 
 Window cloths. 
 Wire, 
 
 Wire brushes. 
 Wrenches, all kinds, 
 Zinc cakes, 
 Zincs.
 
 FERRY MNES. 23 
 
 11. MAINTAINING JOINT FACILITIES— DR. 
 
 This account includes a carrier's proportion of costs to 
 maintain structures and equipment used for the operation 
 of joint ferry linos or facilities in connection therewith 
 maintained by other carriers. 
 
 Note. — The purpose of this account is to show the amounts 
 accruing against a carrier for its proportion of the expense 
 of maintaining joint ferry lines or nicilltles in connection 
 therewith operated by other companies in the joint use of 
 which a carrier participates. The bill rendered by any cred- 
 itor against a debtor for the latter's proportion of expense of 
 operation of joint facilities should show the distribution of 
 the total charge among the general accounts as made by the 
 creditor, and such distribution should be adhered to by the 
 debtor. 
 
 12. MAINTAINING JOINT FACILITIES— CR. 
 
 This account includes the proportion of costs to maintain 
 structures and equipment used f^r the operation of joint 
 ferry lines or facilities in connection therewith maintained 
 by a carrier chargeable to other carriers. 
 
 Note. — The purpose of this account is to show the 
 amounts accruing in favor of a carrier against other com- 
 panies for their proportion of the expenses of maintaining 
 joint ferry lines or facilities in connection therewith operated 
 by a carrier, but in the joint use of which other carriers 
 participate. The bill rendered by any creditor against any 
 debtor for the latter's proportion of expense of operation of 
 joint facilities should show the distribution of total charge 
 among the general accounts as made by the creditor, and 
 such distribution should be adhered to by the debtor. 
 
 n. TRANSPOETATION EXPENSES. 
 
 13. Sl'PERINTENDENCE. 
 
 This account includes pay and expenses of manager, super- 
 intendent of marine department, assistant superintendent, 
 superintendent of floating equipment, superintendent of 
 ferries, and other officials engaged in superintending ferry 
 lines; pay of chief and other clerks, fire chiefs, inspectors 
 when not engagetl on service chargeable to other accounts, 
 accountants, cashiers, and all otlier employees of officers 
 whose pay is cliarged to this account. 
 
 Rent and cost of repairing rented offices, rent and cost of 
 telephone service, telegraph messages, heat, light, ice, 
 water, furniture, and supplies for offices of officers whose 
 pay is charged to this account; incidental office and travel- 
 ing expenses of such officers and their clerics, premiums on 
 fidelity bonds of such officers and their assistants ; expenses 
 of photographing buildings, structures, and marine equip- 
 ment. 
 
 Cost of drafting instruments and expenses of repairing 
 same, subscriptions to newspapers jind periodicals, and cost 
 of supplies (except stationery and printing) used by officers 
 and employees whose pay is charged to this account.
 
 24 OUTSIDE OPERATIONS. 
 
 The following is a list of the more important articles 
 chargeable to this account : 
 
 Atlases, Keel, Straightedges, 
 
 Barometers, Magnets, Tacks for drawing 
 
 Books, Magnifiers, boards. 
 
 Boxes for blueprints. Marine glasses, Tally registers, 
 
 Boxes for drawing in- Oilstones, Tapelines, 
 
 struments. Pantographs, Telescopes, 
 
 Cameras and sup- Parallel rulers. Thermometers, 
 
 piles, Periodicals, Tin boxes for tracing 
 
 Chains, Plane tables, and prints. 
 
 Directories, Planimeters, Traverse tables, 
 
 Drawing boards. Protractors, Triangles, 
 
 Drawing instru- Reading glasses, Tripods, 
 
 ments. Scales, Teesquares, 
 
 Field glasses, Slide rules. Verniers. 
 
 Note A. — When employees enumerated above are engaged 
 in work not chargeable to ferry service, their pay and ex- 
 penses should be charged to the specific work on which en- 
 gaged. 
 
 Note B. — When officers and others above enumerated have 
 charge of other departments also, their salaries and expenses 
 should he apportioned among the departments over which they 
 have supervision. 
 
 14. SHORE EMPLOYEES. 
 
 This account includes pay of ferry masters, ferry ticket 
 sellers, ticket collectors, ticket choppers, gatemen, bridge- 
 men, porters, watchmen, policemen, cleaners, scrubbers, and 
 all other shore employees engaged in ferry service. 
 
 Note. — This account does not include wages of baggage 
 agents, railroad ticket sellers, or other employees engaged in 
 handling baggage, selling tickets, or performing other services 
 in connection with rail operations. 
 
 15. SUPPLIES AND EXPENSES— SHORE. 
 
 This account includes : 
 
 Heating. — Cost of fuel, water, steam, and supplies used 
 in heating ferry stations, waiting rooms, ticket offices, and 
 other buildings used in ferry service. 
 
 Lighting — Cost of gas, oil, electric current, carbons, in- 
 candescent and arc lamps, and other supplies used in light- 
 ing ferry stations, waiting rooms, ticket offices, docks, piers, 
 ferry slips, and other buildings used in ferry service. 
 
 Other expenses. — Rent of buildings, piers, docks, slips, 
 wharves, land, land under water, ferry landings and bulk- 
 heads, and other property used in ferry service ; cost of 
 furniture and repairs and renewals thereof; cost of all sup- 
 plies (except stationery and printing) used by shore em- 
 ployees and expenses of their offices, including cartage; 
 sprinkling; lubricants for use in connection with docks, 
 ferry bridges, and ferry racks ; fog bells, tools, etc. ; oil and 
 wicking used in lanterns of watchmen in or about ferry 
 station buildings; uniforms, uniform trimmings, and badges 
 for shore employees. 
 
 Payments for water, washing towels, sprinkling about 
 ferry stations and buildings, cleaning privy vaults, rents 
 for use of automatic weighing and recording attachments
 
 TERRY LINES. 
 
 25 
 
 for scales; also i)rt'iniunis on fiilelity bonds of shore em- 
 ployees; licenses of ticket agents, agents' exiienses, reports 
 of commercial standing, and membership fees in agents' 
 associations. 
 
 The following is a list of the more important articles 
 chargeable to this account : 
 
 Atlases, 
 
 Awnings, 
 
 Axes, 
 
 Baggage checks, 
 
 Barometers, 
 
 Baskets, 
 
 Bicycles, 
 
 Blocking, 
 
 Brooms, 
 
 Brushes, 
 
 Buckets, 
 
 Bulletin boards. 
 
 Call bells, 
 
 Candles. 
 
 Carpets. 
 
 Car-seal presses, 
 
 Chains, 
 
 Chairs. 
 
 Chair cushions. 
 
 Chalk, 
 
 Chamois skins. 
 
 Check boxes. 
 
 Check racks, 
 
 Cltv directories. 
 
 Clocks, 
 
 Coal hods. 
 
 Cold chisels. 
 
 Copy-press stands. 
 
 Counter brushes. 
 
 Counter scales. 
 
 Cups, 
 
 Curtains, 
 
 Cuspidors, 
 
 Desks. 
 
 Dippers, 
 
 Dusters, 
 
 Electric fans. 
 
 Electric lamps. Incan- 
 descent. 
 
 Electric-light sup- 
 plies. 
 
 Extinguishers, hand. 
 
 Feather dusters, 
 
 Files, document. 
 
 Fire buckets. 
 
 Flags, 
 
 Floor coverings, 
 
 Gang planks, 
 
 Gas, 
 
 Hampers, 
 
 Harness, 
 
 Hatchets, 
 
 Hoes, 
 
 Hooks, 
 
 Horses, 
 
 Hose, 
 
 Hose couplings, 
 
 Ice, 
 
 Ice barrels. 
 
 Ice boxes. 
 
 Ice buckets. 
 
 Ice carts. 
 
 Ice tongs. 
 
 Keys, 
 
 Ladders for cleaning 
 and lighting, 
 
 Lampblack. 
 
 Lamp burners, 
 
 Lamp chimneys, 
 
 Lamp fittings, 
 
 Lamp slobes. 
 
 Lamp mantels. 
 
 Lamps, not perma- 
 nently attached to 
 buildings. 
 
 Lanterns. 
 
 I^antera fittings. 
 
 Lantern globes, 
 
 Letter boxes. 
 
 Mail bags. 
 
 Maps and cases. 
 
 Marking brushes. 
 
 Marking pots. 
 
 Marline, 
 
 Matches. 
 
 Measures. 
 
 Medical boxes. 
 
 Mirrors. 
 
 Money drawers. 
 
 Nails for boxing. 
 
 Newspapers, 
 
 Oil, 
 
 Oil cans. 
 
 Padlocks, 
 
 Palls. 
 
 Pinch bars. 
 
 Rakes, 
 
 Reflectors, 
 
 Rolling chairs for 
 
 invalids. 
 Rubber hose. 
 Safes, 
 Sawdust. 
 Saws, 
 Scoops, 
 
 Scales, portable. 
 Scrubbing brushes, 
 Settees, 
 Shovels, 
 Sledges, 
 Soap, 
 Spades, 
 Sponges, 
 Sprinkling cans. 
 Stools, 
 
 Stove blacking, 
 Stoves and stovepipe. 
 Tables, 
 Tacks, 
 Tarpaulins (not for 
 
 cars or boats), 
 Thermometers, 
 Ticket cases, 
 Tongs, 
 Tool boxes, 
 Torpedoes, 
 Towels, 
 Trucks, 
 Twine. 
 
 Typewriter stands, 
 Wagons, 
 Wash basins, 
 Waste, 
 
 Water barrels. 
 Water bowls. 
 Water cans. 
 Water coolers. 
 Water palls. 
 Wheelbarrows, 
 Whisk brooms. 
 Wrenches. 
 
 16. TELEGRAPH AND TELEPHONE OPERATION. 
 
 This account includes : 
 
 Telegraph. — Pay of telegraph operators and messengers 
 employed in the operation of ferry lines. 
 
 Telephone. — Pay of operators and messengers; cost of 
 chemicals, coppers, zincs, and other supplies for charg- 
 ing telephone batteries: costs incident to the use of tele- 
 phone cable lines and conduits, and telephone rents and 
 expenses not otherwise i)rovided for.
 
 26 OUTSIDE OPERATIONS. 
 
 Other expenses. — Pay and expenses or proportion there- 
 of, of superintendent of telegrapli, his clerlvs and attend- 
 ants, and incidental office expenses; cost of chemicals, 
 coppers, zincs, and other supplies for charging telegraph 
 batteries; rent, fuel, light, furniture, and other supplies 
 for telegraph offices; costs incident to rent of telegraph 
 conduits, telegraph lines, and telegraph poles of other com- 
 panies. 
 
 17. CHARTER OF BOATS. 
 
 This account includes amounts paid for charter or hire 
 of ferry boats and all other revenue floating equipment 
 engaged in ferry service. 
 
 18. MANNING BOATS. 
 
 This account includes pay of officers, crews, watchmen, 
 and all employees on ferry boats, and on all other revenue 
 floating equipment engaged in ferry service. 
 
 19. FUEL FOR BOATS. 
 
 This account includes the cost of fuel with foreign freight 
 charges on same, used on ferryboats and other boats en- 
 gagetl in ferry service; cost of loading fuel on board boats; 
 payments for cartage of fuel and ashes; cost of operating 
 coaling stations for ferry departments, including fuel, light, 
 water, oil, waste, wheelbarrows, picks, shovels, tools, and 
 other supplies; cost of removing ashes from boats; pay of 
 stevedores, boat hands, and other employees while so en- 
 gaged ; and amounts paid to other companies, firms, or indi- 
 viduals for ijerforming such work. 
 
 20. WATER FOR BOATS. 
 
 This account includes all expenditures in connection with 
 supplying water to boats engaged in ferry service; wages of 
 employees engaged in connection therewith ; expenses, or 
 proportion thereof, of operating water stations, including 
 fuel, oil, waste, tools, and other supplies; also amounts paid 
 to municipalities, corporations, or individuals for water fur- 
 nished. 
 
 21. OTHER SUPPLIES AND EXPENSES— BOATS. 
 
 This account includes cost of gas, oil, Ice, small tools, 
 and all incidental supplies for boats engaged in ferry 
 service, such as flags, galley furniture, hatchets, axes, 
 blocks and tackle, charts, fire extinguishers, hose, lanterns, 
 lamps, lines, marline, marline spikes, rockets, skids, trucks, 
 water barrels, oil, waste, drinking water, rope, pails, mops, 
 ash cans, sand, sawdust, electric lighting, etc. ; expenses of 
 boatmen for telephone tolls, car fares, etc., boiler inspec- 
 tion, licenses, labor pumping out boats; customs fees for 
 renewals of boat's papers and other dues.
 
 FERRY LINES. 27 
 
 22. LOSS AND DAMAGE. 
 
 This account includes payments for loss, damage, or 
 destruction of freight, parcels, or express (including com- 
 pany's materijiU Intrusted to a carrier for ferriage, includ- 
 ing live stock, horses, and other cattle, wagons and other 
 vehicles and lading received for ferriage, and all expenses 
 directly incident thereto, when such loss or damage or de- 
 struction occurs in course of operation of ferry lines; also 
 freight in transit lost overboard from ferryboats; cost of 
 repacking and boxing damaged merchandise and other 
 propertyv; pay and expenses of employees or others engaged 
 as adjusters and in detecting thieves; payments for loss, 
 damage, or destruction of baggage and other personal prop- 
 erty, including clothing carried as baggage; damage to 
 clothing worn by persons not in accident, and all expenses 
 / directly incident thereto; services and expenses of em- 
 ployees or others while engaged as witnesses in lawsuits 
 in connection with loss and damage cases, less insurance 
 and amount received from s{\le of damaged freight or bag- 
 gage. 
 
 Note A. — Expenses not otherwise provided for In connec- 
 tion with the conduct of suits should be chnreed to account 
 '• Law Expenses," but the amount of final judgments, In- 
 cluding plaintiffs' court costs, should be charged to this 
 account. 
 
 Notp: B. — The pay and expenses of claim adjusters, clerks, 
 and others, whose pay can not be actually allocated to any 
 case, should be divided equally among personal injury and 
 other claims over which they have supervision. 
 
 23. DAMAGE TO PROPERTY. 
 
 This account includes payments for damage to piers, 
 docks, wharves, bulkheads, ferry racks, slips, and bridges 
 owned by others than the carrier, whether occasioned by 
 fire, collision, or otherwise, less insurance recovered ; pay- 
 ments for damages to yachts, ferryboats, sailboats, lighters, 
 and any and all other classes of marine equipment owned 
 by others than the carrier, or destruction of such vessels 
 by collision, less salvage and insurance recovered; pay- 
 ments for damages to riparian rights by encroachments at 
 ferry terminals; detecting thieves; blocking channels and 
 free waterways; also pay and expenses of employees or 
 others while engaged as witnesses in lawsuits arising out 
 of damage to property. 
 
 Note A. — Expenses not otherwise provided for, in connec- 
 tion with the conduct of suits, should be charged to account 
 " Law Expenses." but the amount of final judgments, In- 
 cluding plaintiffs' court costs, should be charged to this 
 account. 
 
 Note B. — The pay and expenses of claim adjusters, clerks, 
 and others, whose pay can not be actually allocated to any 
 case, should be divided equally among personal Injury and 
 other claims over which they have supervision. 
 
 24. INJURIES TO PERSONS. 
 
 This account includes all expenses incident to injuries to 
 persons when caused directly in connection with ferry trans-
 
 28 OUTSIDE OPERATIONS. 
 
 portation ; proportion of salaries and expenses of physicians 
 and surgeons, expenses of uudertalcers, nursing and hospi- 
 tal attendance, medical and surgical supplies, artificial 
 limbs, funeral expenses, railway and carriage fares for 
 conveying injured persons and attendants; proportion of 
 pay and expenses of claim adjusters and their clerks; also 
 pay and expenses of employees or others while engaged as 
 witnesses in lawsuits, attending coroners' inquests or called 
 in consultation in relation to the adjustment of claims com- 
 ing under this head. 
 
 Note A. — Expenses not otherwise provided for In con- 
 nection with the conduct of suits should be charged to 
 account " Law Expenses." but the amovint of final judg- 
 ments, including plaintiffs' court costs, should be charged to 
 this account. 
 
 Note B. — The pay and expenses of claim adjusters, clerks, 
 and others whose pay can not be actually allocated to any 
 case should be divided equally among personal injury and 
 other claims over which they have supervision. 
 
 25. OTHER EXPENSES. 
 
 This account includes all expenses in connection with 
 transportation not properly chargeable to other "Transpor- 
 tation Expenses " accounts. 
 
 26. OPERATING JOINT FACILITIES— DR. 
 
 This account includes a carrier's proportion of trans- 
 portation expenses for the use of joint ferry lines or facil- 
 ities in connection therewith oi>erated by other carriers. 
 
 Note. — The purpose of this account is to show the amounts 
 accruing against a carrier for its proportion of the trans- 
 portation expense of joint ferry lines or facilities in con- 
 nection therewith operated by other companies but in the 
 joint use of which a carrier participates. The bill rendered 
 by any creditor against a debtor for the iatter's proportion 
 of expense of operation of joint facilities should show the 
 distribution of the total charge among the general accounts 
 as made by the creditor, and such distribution should be 
 adhered to by the debtor. 
 
 27. OPERATING JOINT FACILITIES— CR. 
 
 This account includes the proportion of transportation 
 expenses for the use of joint ferry lines or facilities in con- 
 nection therewith operated by a carrier chargeable to other 
 carriers. 
 
 Note. — The purpose of this account is to show the amounts 
 accruing in favor of a carrier against other companies for 
 their proportion of the transportation expense of joint 
 ferry lines or facilities in connection therewith operated by 
 a carrier but in joint use of which other companies partici- 
 pate. The bill rendered by any creditor against a debtor 
 for the Iatter's proportion of expense of operation of joint 
 facilities should show the distribution of the total charge 
 among the general accounts as made by the creditor, and 
 such distribution should be adhered to by the debtor. 
 
 in GENEBAL EXPENSES. 
 
 28. ADMINISTRATION EXPENSES. 
 
 This account includes pay and expenses, or proportion 
 thereof, of vice-president, assistant to the president, assist-
 
 FERRV LINES. 29 
 
 ant to the vice-president, general accountant, and subordi- 
 nate officers of the accounting department, and all other 
 general officers not provided for having direct supervision 
 over ferry lines; pay and expenses or proportion thereof, of 
 clerlvs and attendants in offices of officers above enumer- 
 ated ; traveling and other exijenses of such employees. 
 
 Proportion of rent, cost of repairs of rented buildings and 
 fixtures therein, furniture, expenses of heating, lighting, 
 and care of offices; telephone service, telegraph and cable 
 tolls, messenger service, subscriptions to papers and period- 
 icals, and all other supplies and expenses connected with 
 offices of officers whose pay is charged to this account. 
 
 Note A. — No charge should he made to this account ex- 
 cept for additional expense occasioned hy the operation of 
 ferry service. 
 
 NoTB B. — When oflBcers and others, above enumerated, have 
 charge of other departments jilso, their salaries and expenses 
 should be apportioned among the departments over which 
 they have supervision. 
 
 Note C. — The pay and expenses of purchasing agent, assist- 
 ant purchasing agent, assistant to purchasing agent, general 
 storekeeper, division storekeeper, and their clerks should be 
 charged to " Material " account through clearing account 
 " Store Expenses " prescribed on page 58 of the Classifica- 
 tion of Operating Expenses, for Steam Roads, Third Revised 
 Issue. 
 
 29. LAW EXPENSES. 
 
 This account includes pay and expenses or proportion 
 thereof, of vice-president and assistants when directly in 
 charge of the law department, all counsel, solicitors, and 
 attornej's, their clerks and attendants, and expenses of 
 their offices ; cost of law books, printing briefs, legal forms, 
 te.stimony, reports, etc.. fees for retainers for service of 
 attorneys not regular employees of a carrier; payments to 
 arbitrators for the settlement of disputed questions; costs 
 of suits and payments of special fees, and witness fees not 
 provided for elsewhere; expenses connected with taking 
 depositions, and all law and court expenses not provided for 
 elsewhere, when chargeable to ferry service. 
 
 30. INSURANCE. 
 
 This account includes all premiums made or paid by a 
 carrier to its insurance fund and premiums (except rein- 
 surance premiums) paid by it to insurance companies for 
 insuring buildings, docks, equii)nient. merchandise in tran- 
 sit, other property, and persons against loss, damage, or 
 injury, by flre, accident, or other causes when such loss, 
 damage, or Injury would otherwise be chargeable to Ferry 
 Lines, 
 
 XoTK. — The premiums paid by a carrier to its insurance 
 fund should be credited on its books to an " Insurance Re- 
 serve " account, to which the amount of all claims for 
 damages to the property covered by Its Insurance should be 
 charged. To such account should be charged all reinsurance 
 premiums paid Insurance companies, and to It should be 
 credited all amounts recovered from Insurance companies for 
 damage to property reinsured by them. 
 
 4S530— OS 3
 
 30 
 
 OUTSIDE OPERATIONS. 
 
 31. RELIEF DEPARTMENT EXPENSES. 
 
 This account includes all salaries and expenses incurred 
 by a carrier company in connection with operating relief 
 departments for the benefit of ferry lines; also contribu- 
 tions made by a carrier to such departments. 
 
 32. PENSIONS. 
 
 This account includes all pensions paid to retired em- 
 ployees of the ferry service and expenses in connection 
 therewith. 
 
 33. STATIONERY AND PRINTING. 
 
 This account includes cost of stationery, stationery sup' 
 plies, printing books, blank forms used in connection with 
 ferry service. (Dictionaries, i)eriodicals, technical hooks, etc., 
 should be charged to account No. 13, "Superintendence.") 
 
 The following is a list of the more Important items 
 chargeable to this account: 
 
 Adding machines, 
 Addressographs and 
 
 supplies, 
 Arm rests, 
 Binders, 
 Blank books. 
 Blank cards. 
 Blank forms. 
 Blank paper. 
 Blank tablets. 
 Blotters, 
 Blotting paper. 
 Blueprint paper, 
 Bristol board, 
 Calculating machines. 
 Calendars, 
 Caligraphs, 
 Carbon paper. 
 Cardboard, 
 Cards, 
 Circulars, 
 Computing tables. 
 Copy (Impression) 
 
 books. 
 Copying brushes, 
 Copying presses, 
 Crayons, 
 Cyclostyles, 
 Dating stamps and 
 
 ribbons. 
 Drawing paper. 
 Duplicators, 
 Electric pens. 
 Envelopes, 
 Erasers, rubber and 
 
 steel. 
 Eyelets, 
 Eyelet punches, 
 
 Forms, 
 
 Glass pens. 
 
 Hectographs, 
 
 Indexes, 
 
 Ink, for writing and 
 
 drawing, 
 Inkstands, 
 Invoice books, 
 Legal-cap paper. 
 Letter paper. 
 Manifold paper. 
 Manifold pens. 
 Mimeographs, 
 Mucilage, 
 Mucilage brushes, 
 Neostyles, 
 Note paper, 
 Notices, 
 
 Numbering stamps. 
 Oil paper. 
 Orders, 
 Paper, 
 
 Paper baskets. 
 Paper clips. 
 Paper cutters. 
 Paper fasteners. 
 Paper files. 
 Paper weights, 
 Papyrographs, 
 Parchment paper. 
 Pencils, for writing 
 
 and drawing. 
 Pencil sharpeners, 
 Penholders, 
 Penracks, 
 Pens, for writing and 
 
 drawing. 
 Pins, 
 
 Postage, 
 
 Printed cards. 
 
 Printed tablets. 
 
 Punches (not con 
 ductors' or baggage 
 men's). 
 
 Rubber bands. 
 
 Rubber stamps. 
 
 Rulers, 
 
 Ruling pens, 
 
 Scrapbooks, 
 
 Sealing wax. 
 
 Seals, 
 
 Shears, 
 
 Shipping tags, 
 
 Shorthand notebooks, 
 
 Sponges, 
 
 Sponge cups, 
 
 Stamps, impression. 
 
 Stylographs, 
 
 Tablets, 
 
 Tape, 
 
 Telegraph blanks, 
 
 Tissue (Impression) 
 paper, 
 
 Tracing cloth. 
 
 Tracing paper. 
 
 Twine, 
 
 Typewriters and rib- 
 bons. 
 
 Wage tables. 
 
 Waste baskets. 
 
 Water colors. 
 
 Water holders. 
 
 Wrapping paper. 
 
 Wringers for copying 
 presses. 
 
 34. OTHER EXPENSES. 
 
 This account includes all expenses In connection with 
 ferry lines not properly chargeable to other " General Ex- 
 pense" accounts.
 
 FERRY LINES. 31 
 
 35. GENERAL ADMINISTRATION, JOINT FACILITIES— DR. 
 
 This account includes a carrier's proportion of " General 
 Expenses" incident to ojierating joint ferry lines or facili- 
 ties in connection therewith operated by other carriers. 
 
 Note. — The purpose of this account is to show the amounts 
 accruing against a carrier for its proportion of expense of 
 general administration of joint ferry lines or facilities in con- 
 nection therewith operated by other companies but in the 
 joint use of which a carrier participates. The bill rendered 
 by any creditor against a debtor for the latter's proportion 
 of expense of operation of joint facilities should show the 
 distribution of the total charge among the general accounts 
 as made by the creditor, and such distribution should be ad- 
 hered to by the debtor. 
 
 36. GENERAL ADMINISTRATION, JOINT FACILITIES— CR. 
 
 This account includes the proportion of " General EJx- 
 penses " incident to operating joint ferry lines, or facilities 
 in connection therewith, operated by a carrier, chargeable 
 to other carriers. 
 
 Note. — The purpose of this account is to show the amounts 
 accruing in favor of a carrier against other companies for 
 their proportion of the expense of general administration of 
 joint ferry lines or facilities in connection therewith operated 
 by a carrier, but in the joint use of which other companies 
 
 Sartlcipate. The bill rendered by any creditor against a 
 ebtor for the latter's proportion of expense of operation of 
 joint facilities should show the distribution of the total 
 charge among the general accounts as made by the creditor, 
 and such distribution should l>e adhered to by the debtor.
 
 32 OUTSIDE OPERATIONS. 
 
 3. HARBOB TERMINAL TRANSFERS. 
 
 Note. — This classification applies to the service of trans- 
 ferring freight and passengers in cars by water l)et\veen the 
 terminal of a rail line and a station of the same line without 
 direct rail connection, or between the terminal of a rail 
 line and the tracks of a connecting carrier, and to the re- 
 ceipt and delivery of less-car-load freight between the car- 
 rier's terminals, and docks, wharves, landings, and steam- 
 ships, and to the receipt and delivery of cattle, grain, and 
 other freight in bulk in lighters, barges, and other vessels ; 
 and covers the transfers operated in New York Harbor and 
 analogous operations elsewhere, if any. 
 
 In Instances where the revenue of this operation consists 
 of an arbitrary allotment from or division of the freight re- 
 ceipts, the revenue should be set up for all the freight handled 
 (except company freight), including freight not routed for 
 lighterage or floatage, but upon which such service was per- 
 formed as a matter of convenience to the operating carrier, 
 and including freight floated to one float-delivery point and 
 carted or trucked to another float-delivery point. 
 
 The cost of cartage and truckage performed to complete 
 deliveries should not be charged to outside operations. 
 
 No revenue should be set up for company freight lightered 
 or floated.
 
 HARBOR TERMINAL TRANSFERS. 33 
 
 OPERATING REVENUES. 
 
 GENERAL ACCOUNTS. 
 Account. 
 I. LlOHTEBAGE REVENUE. 
 
 II. Miscellaneous Revenue. 
 
 I. LIGHTEEAGE EEVENUE. 
 
 This account includes a carrier's revenue for the lighter- 
 age and floatage of freight. To it should be chargetl amounts 
 paid other companies or individuals for lighterage. 
 
 Note A. — Revenue should be credited to this account on 
 the basis of performed service only. 
 
 NoTB B. — No revenue should be set up for service performed 
 for the carrier owning or leasing and operating this transfer 
 service, but the cost of such service, when for benefit of rail 
 operations or other outside operations, should be credited to 
 Operating Expenses, Account No. 36, " Other Operations — Cr." 
 
 II. MISCELLANEOUS EEVENUE. 
 
 This account includes carrier's revenue for extra lighter- 
 age, towing outside lighterage limits, and all other towing 
 for which an extra charge is made; wharfage, demur- 
 rage, and storage at terminals, the operation of which is 
 charged to harbor terminal transfers; insurance at ter- 
 minals and afloat when billed out at other than cost; 
 storage afloat, grain overage on boats, pumping performed 
 and water furnished by tugs to outside parties; extra 
 labor, and all other miscellaneous revenue from boats and 
 at terminals, the operation of which is charged to harbor 
 terminal transfers. 
 
 To this account should be charged extra lighterage, extra 
 towing, extra labor, storage, wharfage, demurrage, and all 
 other service payable to other companies or individuals 
 when such payments represent revenue collected and creti- 
 ited to this account and not a direct expense. 
 
 Note. — No revenue should be set up for service performed 
 for the carrier owning or leasing and operating this transfer 
 service, but the cost of such service, when for benefit of rail 
 operations or other outside operations, should be credited to 
 Operating Expenses, Account No. 36, " Other Operations— Cr."
 
 34 OUTSIDE OPERATIONS. 
 
 OPERATING EXPENSES. 
 
 GENERA.L ACCOUNTS. 
 Accoant. 
 I. Maintenance. 
 II. Tbanspobtation Expenses. 
 III. Genebal Expenses. 
 
 PRIMARY ACCOUNTS. 
 
 I. Maintenance — 
 
 1. Dredging. 
 
 2. Buildings, Fixtures, Docks, and Grounds. 
 
 3. Terminal Ti-acks and Yards. 
 
 4. Telegraph and Telephone Lines. 
 
 5. IX)Comotives — Repairs. 
 
 6. Locomotives — Renewals. 
 
 7. Locomotives — Depreciation. 
 
 8. Floating Equipment — Repairs. 
 
 9. Floating Equipment — Renewals. 
 
 10. Floating Equipment — Depreciation. 
 
 11. Shop Machinery and Tools. 
 
 12. Injuries to Persons. 
 
 13. Other Exi^uses. 
 
 14. Maintaining Joint Facilities — Dr. 
 
 15. Maintaining Joint Facilities — Cr. 
 II. Transportation Expenses — 
 
 16. Superintendence. 
 
 17. Charter of Boats. 
 
 18. Manning Boats. 
 
 19. Boat Supplies and Elxpenses. 
 
 20. Towing. 
 
 21. Wharfage and Demurrage. 
 
 22. Station Employees. 
 
 23. Station Supplies and Expenses. 
 
 24. Yard Employees. 
 
 25. Yard Supplies and Elxpenses. 
 
 26. Longshore Labor. 
 
 27. Other Shore Expenses. 
 
 28. Rent of Buildings, Docks, and Wharves. 
 
 29. Telegraph and Telephone Operation. 
 
 30. Other Expenses. 
 
 31. Ix)ss and Damage. 
 
 32. Damage to Proi)erty.
 
 HARBOR TERMINAL TRANSFERS. 35 
 
 33. Injuries to Persons. 
 
 34. Operating Joint Facilities — Dr. 
 
 35. Operating Joint Facilities — Cr. 
 
 36. Other Operations— Cr. 
 III. General Expenses — 
 
 37. Administration Expenses. 
 
 38. Law Expenses. 
 
 39. Insurance. 
 
 40. Relief Department Expenses. 
 
 41. Pensions. 
 
 42. Stationery and Printing. 
 
 43. Other Expenses. 
 
 44. General Administration, Joint Facilities — Dr. 
 
 45. General Administration, Joint Facilities — Cr. 
 
 I. MAINTENANCE. 
 
 1. DREDGING, 
 
 This account includes cost of dredging about docks, 
 wharves, piers, and other landings, transfer bridges, float 
 bridges, pontoons, slips, bulkheads, jetties, and inclines 
 thereto, or for approaches to such properties; widening 
 and deepening channels and removing obstructions there- 
 from ; cost of removing material dredged out ; expenses of 
 operating tugs, dredges, mud scows, barges, and floats, and 
 pay of crews, divers, pilots, and other employees while en- 
 gaged on such work ; salary and expenses, or proportion 
 thereof, of officials in charge of such work, and payments 
 for work done on contract by other companies and indi- 
 viduals. 
 
 Note. — When dredging is done for the joint benefit of the 
 rail department or other outside operations, the expense of 
 such dredging should be divided among them. 
 
 2. BUILDINGS, FIXTURES, DOCKS, AND GROUNDS. 
 
 This account includes all expenses incident to repairing 
 and renewing buildings, fixtures, docks, and machinery 
 owned by a carrier and used in its harbor terminal trans- 
 fer service, including those at terminals that can not be 
 reached by exclusively rail movement, and maintaining 
 grounds and approaches connected therewith, as follows: 
 
 Buildings. — Cost of material used (less salvage) and 
 labor expended in repairing and renewing buildings and 
 platforms ; also overhead foot bridges (not public highways) , 
 inclines to stations and canopies or sheds not adjoining the 
 building but used as part thereof; including similar build- 
 ings and structures located upon docks, wharves, and piers. 
 
 Painting, glazing, graining, varnishing, papering, calclniln- 
 Ing, and decorating buildings; signs on buildings; building 
 permits; cost of land for buildings when chargeable to
 
 36 
 
 OUTSIDE OPERATIONS. 
 
 expenses; removing old structures, and removing snow 
 from roofs of buildings. 
 
 The following is a list of tlie more important structures 
 classified as buildings: 
 
 Bins for material, 
 
 Boiler houses, 
 
 Breakwaters for pro- 
 tection of buildings, 
 
 Buildings and rooms 
 for employees. 
 
 Buildings on piers. 
 
 Carpenter shops, 
 
 Coal chutes. 
 
 Coal hoists. 
 
 Coaling platforms. 
 
 Cold-storage houses, 
 
 Damaged- freight 
 sheds. 
 
 Dry houses, 
 
 Dwellings, 
 
 Elevators, 
 
 Engine houses. 
 
 Express buildings. 
 
 Fire-engine houses. 
 First-aid houses, 
 Foundries, 
 
 Fuel houses or sta- 
 tions. 
 General offices, 
 Grain cribs, 
 Hay houses. 
 Hose houses, 
 Ice houses, 
 Lumber sheds. 
 Offices, 
 Oil houses. 
 Outhouses, 
 Platforms, 
 Power houses. 
 Pump houses. 
 Refused-freight sheds, 
 Repair shops. 
 
 Scales and scale 
 
 houses, 
 Scrap bins. 
 Stables, 
 
 Station platforms, 
 Station signs, 
 Station stairways, 
 Stations, 
 Stock pens. 
 Storehouses, 
 Tanks, gas, 
 Tanks, oil. 
 Tanks, water. 
 Telegrnph offices. 
 Tool houses, 
 Vegetable sheds. 
 Warehouses, 
 Wash rooms, 
 Watchhouses. 
 
 Fixtures. — Cost of fixtures (less salvage), such as bunks, 
 counters, file cases, ice chests, railings, shelving, wash- 
 bowls, water coolers, etc., when immovable and built in as 
 a part of the structure ; also cost of repairing and renewing 
 such fixtures. 
 
 Machinery. — Cost of material used (less salvage) and 
 labor expended in repairing and renewing machinery and 
 structures (except tools and machinery chargeable to 
 Clearing Account, "Marine Repair Shop Expenses") used 
 in connection with buildings and docks, such as air com- 
 pressors, armatures and fields, ash buckets, ash hoists, belt- 
 ing, boilers, chutes, cisterns, coal buckets, coal buggies, coal 
 pockets, cranes, derricks, dump cars for fuel plants, dyna- 
 mos and parts, fire engines, fire extinguishers, fire hose, gas 
 pumps, hoists, hoisting and lowering machinery for float- 
 bridges, hose carts, hose reels, hydrants, hydraulic rams, 
 pipe lines, pumps, scales for weighing fuel, screens, shaft- 
 ing, standpipes, stationary engines, steam pipes, switch- 
 boards and parts (except telegraph and telephone), tipples, 
 track tanks, trestles, water troughs, windmills, and wood 
 racks. 
 
 Docks. — Cost of material used (less salvage) and labor 
 expended in repairing and renewing docks, wharves, piers, 
 and other landings, transfer bridges, float-bridges, pon- 
 toons, slips, bulkheads, jetties, and inclines thereto, includ- 
 ing filling, strengthening, bracing, and painting; expenses 
 of operating pile drivers, tugs, barges, and floats, including 
 wages of crews and all tools and supplies used, while en- 
 gaged on such work. 
 
 Cost of cribwork, racks, or caissons constructed for 
 preserving the depth of water secured by dredging; cost
 
 HARBOR TERMINAL TRANSFERS. 37 
 
 of guards and other piling for protection from damage by 
 drift or ice; cutting ice around docks and wharves to 
 prevent damage; also i)ay and expenses, or proportion 
 thereof, of officials in charge of repairs and renewals of 
 docks and wharves. 
 
 Pay of work-train enginemen, trainmen, and enginehouse- 
 men, and of employees engaged in operating pile drivers, 
 dredges, and tutjboats; cost of fuel, stores, and other sup- 
 plies for work-train locomotives and cars, and of oil and 
 wicking used in lanterns of work-train enginemen and 
 trainmen, while sucli employees and equipment are engaged 
 on work pertaining to docks and wharves. 
 
 Grounds. — Cost of material used (less salvage) and labor 
 expended in repairing and renewing fences, hedges, side- 
 walks, and streets within the limits of marine repair shop 
 grounds or immediately adjacent to buildings, the cost 
 of oiierating which is chargeable to harbor terminal trans- 
 fers; drivewaj's and alleys used for receipt or delivery of 
 passengers or freight at stations or in yards at terminals 
 that can not be reached by continuous rail movement; 
 dams, ponds, reservoirs, and wells. Payments of assess- 
 ments for street repairs, sewers or other public improve- 
 ments affecting building sites and shop grounds. Cost of 
 laying out, cleaning (except ordinary cleaning performed 
 by station cleaners), grading, draining, mowing, and beauti- 
 fying shop and station grounds. Pay of subdivision fore- 
 men, work-train enginemen, trainmen, and enginehousemen, 
 and of employees engaged in operating steam shovels, 
 scrapers, pile drivers, and ditchers ; cost of fuel, stores, and 
 other supplies for work-train locomotives and cars, and oil 
 and wicking used in lanterns of work-train enginemen and 
 trainmen, while such employees and equipment are engaged 
 on work pertaining to buildings and grounds. 
 
 Other expenses. — Cost of material used (less salvage) 
 and labor expended in repairing and renewing framework 
 for shafting, foundations for machinery and stationary 
 scales of all kinds, including foundations, platforms, sup- 
 ports for dead rails, beams, weights and all fixtures and 
 appurtenances; also the cost of draining scale pits and 
 testing and inspecting scales; expense of protecting pipes 
 and payments for permanent water rights; repairing and 
 renewing stationary fixtures used in connection with heat- 
 ing and lighting buildings, such as ai'C lamps, chandeliers, 
 electric-light fixtures, electric-light wiring, electroliers, 
 fnrnacesy gas-burners, lamps when permanently attached 
 to buildings, pipes, radiators, and registers. 
 
 Cost of repairing and renewing stationary fixtures used 
 for supplying buildings with water, or for draining; water 
 pipes, water-closets, and washstands; elevators; cleaning 
 sewers, framing cross-ties for water troughs, protection 
 against fire, such as water mains and fire plugs; also
 
 38 OUTSIDE OPERATIONS. 
 
 protecting buildings and grounds against floods and wash- 
 outs by means of walls and enibanlcments. 
 
 Note A.^ — This account may include each month a pro- 
 portion of the total amount authorized or approximated for 
 renewals during the fiscal year regardless of the month la 
 which actual renewal is made. 
 
 Note B. — Insurance recovered for damage to buildings, 
 fixtures, and grounds should be credited to this account. 
 Insurance recovered for total destruction of buildings and 
 fixtures should be credited to an appropriate replacement 
 account, which account should be charged with the cost of 
 replacement, excess cost of replacement, if any, over amount 
 to credit of such replacement account to be charged lo this 
 account. 
 
 3. TERMINAL TRACKS AND YARDS. 
 
 This account includes cost of material used (less sal- 
 vage) and labor expended in repairing and renewing tracks 
 at terminals which can not be reached by continuous rail 
 movement, and upon docks, piers, and transfer bridges 
 forming part of sucli terminals; also cost of maintenance 
 of tracks in yards adjacent to or forming part of- such 
 terminals. 
 
 Cost of angle bars, ballast, derails, frogs, guard rails, and 
 guard rail appurtenances, nuts, rails, rail braces, rail 
 chairs, rail joints, splice bars, step chairs, switches, and 
 switch appurtenances, ties, tie plates, tie plugs, tie rods, 
 track bolts, track spikes, and all other track material, in- 
 cluding pay of employees unloading, distributing, and lay- 
 ing rails, ties, other track material and ballast, and pre- 
 paring roadbed for the same ; inspection, ditching, draining, 
 filling, grading, and piping; removing snow, sand, and ice; 
 and salary and expenses, or proportion thereof, of super- 
 intendent in charge of such work. 
 
 Cost of repairing and renewing fences, walls, sidewalks, 
 streets, and roadways within the limits of such yards or 
 adjacent thereto. Payments of assessments for street re- 
 pairs, sewers, or other public improvements assessed 
 against such tracks and yards. Cost of cleaning, watching, 
 and patrolling such tracks and yards, and maintaining 
 approaches thereto. 
 
 XdTK. — This account may include each month a proportion 
 of the total amount authorized or approximated for renewals 
 during the fiscal year, regardless of the month in which 
 actual renewal is made. 
 
 4. TELEGRAril AND TELEPHONE LINES. 
 
 This account includes: 
 
 Telegb.\ph. — Cost of material used (less salvage) and 
 labor expended in repairing and renewing telegraph lines 
 owned by a carrier, or for which it is responsible, and used 
 in the operation of harbor terminal transfers; also cost of 
 conduits, poles, cross-arms, wire, insulators, cables, cable 
 boxes, instruments, battery jars, switchboards, and all 
 other appurtenances forming a part of the plant. Pay of 
 chief line repairmen, linemen, and other employees, and 
 cost of special tools used by them; also pay and expenses, 
 or proportion thereof, of officials in charge of such repairs.
 
 HARBOR TERMINAL TRANSFERS. 39 
 
 Telephone. — All expenses similar to the above incurred 
 in connection with telephone lines and telephone boxes 
 attached to poles or docks. 
 
 Note. — The salaries and expenses of officials aad em- 
 ployees engaged in both maintaining and operating telegraph 
 and telephone lines, or performing services for both rail and 
 outside operations, or for two or more outside operations, 
 should l)e divided among the accounts affected when the 
 exact amount chargeable to each can not otherwise be as- 
 certained. 
 
 5. LOCOMOTIVES— REPAIRS. 
 
 This account includes cost of material used (less sal- 
 vage) and labor expended in repairing locomotives and ten- 
 ders, and ti.\tures thereof, the cost of operating which is 
 charged to harbor terminal transfers (except as otherwise 
 provided for) ; such as air-signal equipment, including hose, 
 arm rests, awnings, brake fixtures, cab and steam-gage 
 lamps, cab cushions, clocks, coal boards, fire extinguishers 
 permanently attached to locomotives, gongs, head lamps, 
 metallic packing, pneumatic sjinding equipment, seat boxes, 
 speed recorders, steam and other power brakes, steam-heat 
 appliances, iucluding hose and all other appliances of like 
 nature, storm doors, tool boxes ; also cost of supervision ; 
 pay of locomotive inspectors engaged in inspecting all parts 
 of locomotives and tenders (except pay of smokestack and 
 ash-pan inspectors, which should be charged to account 
 "Yard Supplies and Exi)enses"), pay of employees engaged 
 in siK)nging tender, driving and truck boxes of locomotives 
 undergoing repairs in shops (but pay of employees similarly 
 engaged on locomotives not undergoing repairs in shops 
 should be charged to account "Yard Supplies and Ex- 
 penses"), and cost of cutting up condemned locomotives 
 and tenders; small hand tools used exclusively in locomo- 
 tive repairs ; special service, such as bringing locomotives 
 to shops or watching them while on the way to shops for 
 repairs, and trying locomotives after having been repaired; 
 traveling expenses of employees whose pay is chargeable 
 to this account; and payments of royalties, or for patent 
 rights on brakes, brake fixtures, and other appliances used 
 on locomotives; also proportion of shop expenses as pro- 
 vided in note following Maintenance of j^quipment account, 
 " Other Expenses," Classification of Operating Exjienses 
 for Steam Roads, Third Revised Issue. 
 
 The value of old material released during repairs and 
 insurance recovered should be credited to this account. 
 
 Note A. — The cost of repairing locomotives, the operation 
 of which is charged to Operating Expenses (Rail) should 
 not be charged to this account. 
 
 Note B. — The word " repairs " as here used Includes all 
 repairs to or renewals of parts of locomotives commonly 
 known as fixtures or attachments, and classified as running 
 or roundhouse repairs : also repairs to or renewals of the 
 more important or \ital parts of locomotives, the necessity 
 for which is caused by brealsage, failure, or accident while 
 in service ; also repairs to a locomotive, damaged through 
 accident or otherwise, necessary to restore It to service; and 
 also renewals of important or vital parts made necessary by 
 reason of wear and tear from use.
 
 40 OUTSIDE OPERATIONS. 
 
 6. LOCOMOTIVES— RENEWALS. 
 
 This account includes the original cost (estimated, if 
 not known), record value, or purchase price of all locomo- 
 tives condemned, destroyed, or sold, less: 
 
 (o) Amount previously accrued and charged off for de- 
 preciation up to date of retirement; 
 
 (&) Scrap value of salvage or the amount received from 
 sale of locomotives retired. 
 
 Note A. — The cost of renewing locomotives, the operation 
 of which is charged to Operating Expenses (Rail) should 
 not be charged to this account. 
 
 Note B. — Locomotives permanentiy retired from service, 
 but held pending disposition, should be written out of 
 service through this account, and carried in an appropriate 
 material account at a nominal valuation, or at actual scrap 
 value, if determinable. 
 
 Note C. — The term " record value " should not be in- 
 terpreted to mean the value of equipment as it stands in 
 the capital account, unless that account represents the 
 original value of the equipment on band. 
 
 7. LOCOMOTIVES— DEPRECIATION. 
 
 This account includes a monthly charge representing de- 
 preciation on locomotives. This monthly charge should be 
 computed at a certain rate i)er cent on the original cost 
 (estimated, if not known), record value, or purchase price 
 of such locomotives. Charges should be made to this ac- 
 count during the life of the locomotives, except in cases 
 of locomotives which attain to greater than a normal life; 
 in such cases charges should cease when the difference be- 
 tween the original cost, record value, or purchase price and 
 the estimated scrap value shall have been charged to this 
 account. In case of locomotives prematurely retired 
 charges to this account should cease with the charges for 
 the mouth in which such retirement occurs. The sum of 
 the monthly charges during any fiscal year should equal 
 the estimated depreciation during that year. 
 
 Note A. — When locomotives are prematurely retired, the 
 value (less salvage) not previously taken up through charges 
 to this account should be charged, in the accounts for the 
 months in which retired, to Account No. 6. " Locomotives — 
 Renewals," as provided in the text therefor. 
 
 Note B. — The sum of the monthly charges to this account 
 should equal the value lost through depreciation in respect to 
 a particular locomotive, and. together with the charge to 
 Account No. 6 " Locomotives — Renewals," and value of salvage 
 or amount received from sale, should provide a reserve for 
 replacement of the locomotive when retired. 
 
 8. FLOATING EQUIPMENT— REPAIRS. 
 
 This account includes: 
 
 Hulls. — Cost of material used and labor expended in re- 
 pairing hulls, decks, cabins, masts, rigging, sails, tarpaulin 
 covers, platforms, umbrellas and other parts (exclusive of 
 machinery) of tugs, steam lighters, lighters, car and other 
 floats, grain barges, barges, steam holsters, dredges, scows, 
 and all other floating equipment; furniture and fixtures.
 
 HARIMIR TERMINAL TRANSFERS. 41 
 
 such as anchors, axes, barometers, beds, bedding, binnacle 
 lamps, block and tackle, capstan bars, carpets, chains, 
 chairs, charts, clocks, compasses, copying presses, counters, 
 desks, fenders, fire buckets, fire extinguishers, flue cleaners, 
 gang planks, hatchets, hawsers, hooks, keys, lamps (when 
 permanently attached to boats), life preservers, lines, 
 linoleum, logs and log lines, mats, matting, mattresses, 
 mirrors, oars, oil cans, pillows, pokers, racks, rafts, railings, 
 rugs, safes, scales, scrapers, settees, shovels, splice bars, spy- 
 glasses, stoves and stove furniture, tables, tarpaulins, tools, 
 tool boxes, wrenches; cost of docking, painting, calking, 
 seaming, and varnishing; pay and expenses, or proiwrtion 
 thereof, of shore engineers, shore captains and their assist- 
 ants when engaged in supervising the maintenance of float- 
 ing equipment. Repairs to and renewals of tracks on car 
 floats, including rail, rail joints, spikes, nuts, bolts, and all 
 other track material, and cost of labor laying down and 
 taking up track, including inspection. 
 
 Machinery. — Cost of material used and labor expended 
 in repairing boilers, engines, machinery, and foundations 
 for same, bearings for machinery, capstans, winches, rud- 
 ders, shafts, steering gear, ventilators, electric plants, steam 
 and hot-water fixtures and all similar parts. 
 
 The value of old material released during repairs and 
 insurance recovered should be credited to this account. 
 
 Note A. — The cost of repairing floating equipment, the 
 operation of which Is charged to Operating Expenses (Rail), 
 should not be charged to this account. 
 
 Note B. — The word " repairs " as here used includes all 
 repairs to or renewals of minor parts of floating equipment ; 
 also repairs to or renewals of tne more important or vital 
 parts of floating equipment, the necessity for which Is caused 
 by breakage, failure, or accident while in service ; also the 
 repairs to floating equipment damaged through accident or 
 otherwise, necessary to restore it to service ; and also re- 
 newals of Important or vital parts made necessary by reason 
 of age or wear and tear from use. 
 
 FLOATING EQUIPMENT— RENEWALS. 
 
 This account includes the original cost (estimated, if not 
 known), record value, or purchase price of floating equip- 
 ment condemned, destroyed, or sold, less : 
 
 (c) Amount previously accrued and charged off for de- 
 preciation up to date of retirement; 
 
 (6) Scrap value of salvage or the amount received from 
 sale of equipment retired. 
 
 Note A. — The cost of renewing floating equipment, the 
 operation of which is charged to Operating Expenses (Rail), 
 should not be charged to this account. 
 
 Note B. — Floating equipment permanently retired from 
 service, but held pending disposition, should be written out 
 of service through this account, and carried in an appro- 
 priate material account at a nominal valuation or at actual 
 scrap value if determinable. 
 
 Note C. — The term " record value " should not be inter- 
 preted to mean the value of equipment as it stands In the 
 capital account, unless that account represents the original 
 value of the equipment on hand.
 
 42 OUTSIDE OPERATIONS. 
 
 10. FLOATING EQUIPMENT— DEPRECIATION. 
 
 This account includes a monthly charge representing de- 
 preciation on floating equipment. This monthly charge 
 should be computed at a certain rate per cent on the original 
 cost (estimated, if not known), record Aalue, or purchase 
 price of such floating equipment. Charges should be made 
 to this account during the life of the floating equipment, ex- 
 cept In cases of floating equipment which attains to greater 
 than a normal life; in such cases charges should cease when 
 the difference between the original cost, record value, or 
 purchase price and the estimated scrap value shall have 
 been charged to this account. In case of floating equipment 
 prematurely retired charges to this account should cease 
 with the charges for the month in which such retirement 
 occurs. The sum of the monthly charges during any fiscal 
 year should equal the estimated depreciation during that 
 year. 
 
 Note. A. — When floating equipment is prematurely re- 
 tired, the value (less salvage) not previously taken up 
 through charges to this account should be charged, in the 
 accounts for the months In which retired, to Account No. 9. 
 " Floating Equipment — Renewals," as provided in the text 
 therefor. 
 
 Note B. — The sum of the monthly charges to this account 
 should equal the value lost through depreciation in respect 
 to a particular floating equipment, and together with the 
 charge to Account No. 9, " Floating Equipment — Renewals," 
 and value of salvage or amount received from sale, should 
 provide a reserve for replacement of the floating equipment 
 when retired. 
 
 11. SHOP MACHINERY AND TOOLS. 
 
 This account includes: 
 
 Machinekt and tools — REPAIRS. — Cost of material and 
 labor expended in repairing tools and machinery in ma- 
 chine shops, carpenter shops, blacksmith shops, forges, 
 paint shops, and all shops, and upon docks employed in 
 making repairs to floating equipment, the cost of operating 
 which is charged to harbor terminal transfers; scaffolds, 
 shafting, belting, and other appliances for running ma- 
 chinery, cranes, hoists (power and hand), lathes, drills, 
 planers, cutters, shapers, and other shop machinery; also 
 in repairing furnaces, forges, steam hammers, and sewing 
 machines used in shops. Cost of repairing heating boil- 
 ers should be charged to account " Buildings, Fixtures, and 
 Grounds." 
 
 Machinery and tools — renewals. — CJost of new tools 
 and machinery (less salvage) used in shops and on docks 
 described above, scaffolds, shafting, belting, and other 
 appliances for running machinery, cranes, hoists (power 
 and hand), lathes, drills, planers, cutters, shapers, and other 
 appliances used in connection therewith ; also furnaces, 
 forges, steam hammers, and sewing machines used in shops. 
 Cost of renewing heating boilers should be charged to ac- 
 count " Buildings, Fixtures, and Grounds."
 
 HARBOR TERMINAL TRANSFERS. 43 
 
 Power plant equipment. — Cost of material used (less 
 salvage) and labor expended in repairing and renewing 
 steam and water plant equipment, including engines and 
 engine parts, appliances, and fixtures; belts, belt tighteners, 
 and fixtures ; receivers, lubricators, and oiling devices ; shaft- 
 ing, clutches, cranes, hoists, and other engine-room appli- 
 ances, furnaces; economizers, stacks, mechanical draft 
 machinery, pumps, feed-water heaters, purifiers, tanks, con- 
 densers, coal and ash-conveyiug machinery, mechanical 
 stokers, and other boiler-room appliances; piping and steam 
 fitting, including valves, separators, water and sewer con- 
 nections, and water meters. 
 
 Cost of repairing and renewing electric equipment. In- 
 cluding generators and generator parts, dynamos, switch- 
 boards, cables and feeder terminals, and wiring In connec- 
 tion therewith ; storage batteries, transformers, boosters, 
 rheostats, circuit breakers, meters, and other electric equip- 
 ment. 
 
 32. INJURIES TO PERSONS. 
 
 This account includes all expenses incident to injuries to 
 persons when caused directly in connection with mainte- 
 nance; proportion of salaries and expenses of physicians 
 and surgeons, expenses of undertakers, nursing and hospi- 
 tal attendance, medical and surgical supplies, artificial 
 limbs, funeral expenses, railway and carriage fares for 
 conveying injured persons and attendants; also proportion 
 of pay and expenses of claim adjusters and their clerks, 
 and i)ay and expenses of employees and others while en- 
 gaged us witnesses in lawsuits, attending coroners' inquests, 
 or called in consultation in relation to the adjustment of 
 claims coming under this head. 
 
 XoTK A. — Expenses not otherwise provided for In connec- 
 tion witli tlie conduct of suits should be charged to account 
 " Law Expenses." but the amount of final judgments. Includ- 
 ing plaintiffs' court costs, should t)e charged to this account. 
 Note B. — The pay and expenses of claim adjusters, clerks, 
 chief surgeons, and others whose pay can not be actually 
 allocated to any ease should be divided equally among per- 
 sonal injury and other claims over which they have super- 
 vision. 
 
 13. OTHER EXPENSES. 
 
 This account Includes all expenses in connection with 
 maintenance of equipment not properly chargeable to other 
 " Maintenance " accounts, including cost of pumping out 
 boats laid up; material and supplies furnished tugs, light- 
 ers, car floats, and other marine equipment while laid up 
 or out of service, 
 
 EXPLANATORY NOTE— CLEARING ACCOUNT "MA- 
 RINE REPAIR SHOP EXPENSES." 
 When a carrier o|)erates a repair shop at which repairs 
 are made to floating equipment, the items of cost at such 
 repair shop that can not be charged directly to work done.
 
 44 OUTSIDE OPERATIONS. 
 
 such as heating, lighting, water, watchmen, and incidentals, 
 should be charged to a clearing account called " Marine 
 Repair Shop Expenses." Such shop expenses should be 
 periodically apportioned among the various primary ac- 
 counts of the operations affected on the basis of the cost of 
 labor on repair work charged to such accounts during the 
 same period. The basis of distribution should be the rela- 
 tive proportion which the cost of labor at such repair shop 
 charged to each account affected bears to the total of dis- 
 tributed labor at such repair shop. 
 
 To avoid monthly fluctuations In the percentage of shop 
 expenses to the total of distributed labor, carriers will be 
 permitted to make the monthly apportionment on the basis 
 of a fixed percentage for the fiscal year, provided the " Ma- 
 rine Repair Shop Expenses " account is adjusted and closed 
 out at the end of the year. 
 
 This account includes expenses at all shops at which re- 
 pairs to floating equipment are made, such as machine shop, 
 carpenter shop, paint shop, blacksmith shop, forge, and 
 docks, tracks, yards, and ofiices adjoining such shops and 
 used in connection therewith ; also steam and electric power 
 plant and storekeeper's department. 
 
 The expenses above referred to are as follows : 
 
 Heating. — Cost of fuel, including freight charges and 
 handling, if any, used for heating shops and shop offices, re- 
 pair docks, tracks and yards, and other places at which 
 mechanical work is done, watchmen's and gatekeepers' 
 boxes and inspectors' shanties. 
 
 Lighting. — Cost of electric current, gas, torches, lamp 
 burners, lamp chimneys, lamp globes, lampwicks, lamps 
 when not permanently attached to buildings, oil. incandes- 
 cent lamps and carbons, and other material used for light- 
 ing shops and shop offices, repair docks, tracks and yards, 
 and other places at which mechanical work is done; and 
 cost of material used and labor expended in operating 
 electric-light plants and repairing electric-light lamps at 
 shops. 
 
 Power. — Cost of fuel, including freight charges and 
 handling, used in operating steam and electric power 
 plants at shops, repair docks, tracks, and other places at 
 which mechanical work is done; oil, grease, waste, and 
 other material used in the operation of such power plants; 
 pay of stationary engineers, firemen, electricians, coal hand- 
 lers, and other employees; carbon brushes, fuses, lamps, 
 picks, pokers, scuttles, shovels, and other small tools and 
 supplies: cost of water and power purchased. 
 
 Proportion of cost of power furnished by power plants 
 owned by the carrier and engaged also in furnishing power 
 to other operations. 
 
 Water. — Cost of water used in shops and shop offices, 
 repair docks, tracks and yards, and other places at which 
 mechanical work is done.
 
 HARBOR TERMINAL TRANSFERS. 
 
 45 
 
 Watchmen. — Pay of watchmen, gate keepers, and police- 
 men at shops, repair docks, tracks and yards, and other 
 places at which mechanical work is done. 
 
 Incidentals. — Pay of employees while attending fires and 
 fire drills; cost of supplies for test rooms and laboratories 
 incident to shop work, ice for shops, watchmen's uniforms, 
 clocks and call boxes, removing snow and ice from shop 
 approaches, docks, and yards; traveling expenses not 
 chargeable to other accounts;- cost of cleaning privy vaults; 
 oil, grease, waste, and other material used in lubricating 
 shop machinery and tools; cost of supplies and small hand 
 tools used by mechanics on miscellaneous work and soon 
 worn out, and pay of employees while making, repairing, or 
 having charge of same ; pay of shop foremen, assistant fore- 
 men, clerks, timekeepers, and shop accountants, storekeep- 
 ers at shops and their assistants, stationary engineers and 
 firemen ; sweepers, cleaners, roustabouts, and other un- 
 skilled laborers employed in general work in and about 
 shops and shop grounds ; cost of fuel for forges, fuel, stores, 
 and supplies; and other undistributed shop expenses. 
 
 Note. — When marine repair shops, shop offices, repair 
 docks, tracks and yards, and other places at which mechan- 
 ical work Is done are supplied with heat, light, or power 
 from boilers or power plants performing service also for the 
 rail operation or for other outside operations, a proportion 
 of the cost of such heat, light, or power should be distrib- 
 uted to this account. 
 
 The following is a list of the more important supplies 
 and small tools used in shop work : 
 
 Add, 
 
 Adz handles, 
 
 Adzes, 
 
 Ammonia, 
 
 Auger bits, 
 
 Auger handles. 
 
 Augers, 
 
 Ax handles, 
 
 Axes, 
 
 Basins, 
 
 Band saws. 
 
 Battery brushes, 
 
 Beeswax, 
 
 Bell cord, 
 
 Belt dressing. 
 
 Belting, 
 
 Belt lacing. 
 
 Bits, 
 
 Blacksmith coal. 
 
 Blocks, 
 
 Bluestone, 
 
 Borax. 
 
 Bottles. 
 
 Braces. 
 
 Brooms, 
 
 Brushes, dust. 
 
 Brushes, oil, 
 
 Brushes, paint. 
 
 Brushes, scrub. 
 
 Brushes, sweeping. 
 
 Brushes, varnish, 
 
 4853G— 08 ■ 
 
 Brushes, wall, 
 
 Brushes, whitewash. 
 
 Brushes, window. 
 
 Buckets, 
 
 Casehardenlng, 
 
 Cement (belt). 
 
 Chalk, 
 
 Chalk lines, 
 
 Chamois skins. 
 
 Charcoal, 
 
 Clamps, hand. 
 
 Coal-pick handles. 
 
 Coal picks. 
 
 Compound for B. S. 
 hammers, 
 
 Compound for weld- 
 ing, 
 
 Corks, 
 
 Cosmic (to prevent 
 rust). 
 
 Crayon. 
 
 Drinking cups, 
 
 Drinking glasses, 
 
 Dustpans, 
 
 Emery. 
 
 Emery boxes, 
 
 Emery cloth, 
 
 Emery paper. 
 
 Faucets, 
 
 File brushes. 
 
 File cards. 
 
 File handles. 
 
 Files, 
 
 Fire hooks (station- 
 ary boilers). 
 
 Fire shovels (station- 
 ary boilers). 
 
 Flags, 
 
 Folk handles, 
 
 Forks, coke. 
 
 Flannel, canton, 
 
 Funnels, 
 
 Gimlets, 
 
 Glue, 
 
 Gluepots, 
 
 Glycerin, 
 
 Graphite, 
 
 Grinding compound, 
 
 CJround glass. 
 
 Hack-saw blades. 
 
 Hack-saw frames, 
 
 Hammers, 
 
 Hammers, babbitt. 
 
 Hand leathers. 
 
 Handles, 
 
 Hatchets, 
 
 Hawsing mallets, 
 
 Hoes, 
 
 Hose, testing. 
 
 Hydraulic Jack, com- 
 pound, 
 
 .Tig-saw blades.
 
 46 
 
 OUTSIDE OPERATIONS. 
 
 Keel, 
 
 Lampblack, 
 
 I^eaa, 
 
 Lead, red. 
 
 Lye, 
 
 Mallets, 
 
 Marking brushes, 
 
 M.irking pots. 
 
 Measures, liquid, 
 
 Metallic tapes. 
 
 Mineral paste, 
 
 Mops, 
 
 Mop handles, 
 
 Muslin. 
 
 Oil cans. 
 
 Oilstones, 
 
 Packing. 
 
 Padlocks, 
 
 Paint pots. 
 
 Pick handles. 
 
 Picks, 
 
 Pipe- joint grease. 
 
 Pitch mops. 
 
 Pitch players. 
 
 Pliers, 
 
 Plumbago, 
 
 Polish. 
 
 Potash, 
 
 Rasps, 
 
 Ratchet braces. 
 
 Resin, 
 
 Rope, 
 
 Rules, 
 
 Sal ammoniac. 
 
 Sandpaper, 
 
 Sand soap. 
 
 Saw blades. 
 
 Saws, hand, 
 
 Scoops, 
 
 Scrapers, 
 
 Screw-drivers, 
 
 Screws, 
 
 Shellac, 
 
 Shovels, 
 
 Silver solder. 
 
 Slates, 
 
 Slate pencils. 
 
 Sledge handles. 
 
 Sledges, 
 
 Slices, 
 
 Soap, 
 
 Soda, 
 
 Solder, 
 
 Soldering fluid. 
 
 Spelter solder. 
 
 Spigots, 
 
 Sponges, 
 
 Sprinkling cans. 
 
 Squirts, lubricating. 
 
 Stencil brushes. 
 
 Tacks, 
 
 Tape for time re- 
 corders, 
 
 Ta pel lues. 
 
 Tar mops, 
 
 Testing hose. 
 
 Tin cups, 
 
 Toilet paper. 
 
 Toilet soap. 
 
 Tool steel for small 
 hand tools, 
 
 Tripoli, 
 
 Trucks, 
 
 Tw Ine, 
 
 Wash basins, 
 
 Watchman's detector 
 dials. 
 
 Wheelbarrows, 
 
 Whetstones, 
 
 White lead. 
 
 Whiting, 
 
 Window cloths, . 
 
 Wire, 
 
 Wire brushes, 
 
 Wreuches, 
 
 Zinc cakes, 
 
 Zinc. 
 
 14. MAINTAINING JOINT FACILITIES— DR. 
 
 This account includes a carrier's proportion of costs to 
 maintain structures and equipment used for the operation 
 of joint yard.s, terminals, and harbor transfers or facilities 
 in connection therewith maintained by other carriers. 
 
 NoTK. — The purpose of this account is to show the amounts 
 accruing against a carrier for its proportion of the expense 
 of maintaining joint harbor transfers or facilities In connec- 
 tion therewith operated by other companies, but In joint use 
 of which a carrier participates. The bill rendered by any 
 creditor against a debtor for the iatter's proportion of expense 
 of operation of joint facilities should show the distribution of 
 the total charge among the general accounts as made by the 
 creditor, and such distribution should he adhered to by the 
 debtor. 
 
 15. MAINTAINING JOINT FACILITIES— CR. 
 
 This account includes the proportion of costs to maintain 
 structures and equipment used for the operation of joint 
 yards, terminals, and harbor transfers or facilities in con- 
 nection therewith maintained by a carrier chargeable to 
 other carriers. ' 
 
 NoTK. — The purpose of this account is to show the amounts 
 accruing In favor of a carrier against other companies for 
 their proportion of the expense of maintaining joint harbor 
 transfers or facilities in connection therewith operated by a 
 carrier, but in the joint use of which other companies partici- 
 pate. The bill rendered by any creditor against a debtor 
 for the Iatter's proportion of expense of operation of joint 
 facilities should show the distribution of the total charge 
 among the general accounts as made by the creditor, and such 
 distribution should be adhered to by the debtor.
 
 HARBOR TERMINAL TRANSFERS. 47 
 
 II. TEANSPOKTATION EXPENSES. 
 
 16. SUPERINTENDENCE. 
 
 This account includes paj' and expenses of manager, su- 
 perintendent of marine department, lighterage agent, light- 
 erage superintendent, assistant superintendent, superin- 
 tendent of floating equipment, superintendent of tugs, light- 
 ers, and car floats, and other otticials engaged in superin- 
 tending transportation of harbor transfers; pay of chief 
 dispatcher and assistant dispatchers engaged in dispatching 
 tugs, lighters, car floats, and other floating equipment en- 
 gaged in harbor terminal transfer service; pay of chief and 
 other clerks, inspectors when not engaged on service charge- 
 able to other accounts, accountants, cashiers, and all other 
 employees of officers whose pay is charged to this account. 
 
 Rent and cost of repairing rented offices, rent and cost of 
 telephone service, telegraph messages, heat, light, ice, water, 
 furniture, and supplies for offices of officers whose pay is 
 charged to this account ; incidental office and traveling ex- 
 penses of such officers and their clerks; premiums on fidel- 
 ity bonds of such officers and their assistants; cost of op- 
 erating special boats for such officers and their assistants, 
 including provisions and all supplies and expenses of such 
 boats ; exjjenses of photographing buildings, structures, and 
 marine equipment. 
 
 Cost of drafting instruments and expenses of repairing 
 same, subscriptions to newspapers and i)erlodicals, and cost 
 of supplies (except stationery and printing) used by officers 
 and employees whose pay is charged to this account. 
 
 The following is a list of the more important articles 
 chargeable to this account: 
 
 Atlases, Magnifiers, Tacks for drawing 
 
 Barometers, Marine glasses, boards. 
 
 Books, Oilstones, Tally registers, 
 
 Boxes for blueprints, Pantographs, Tapelines, 
 
 Boxes for drawing In- Parallel rulers, Telescopes, 
 
 struments. Periodicals, Thermometers, 
 
 Cameras and supplies, Plane tables, Tin boxes for trac- 
 
 Chains, Planlmeters, ings and prints, 
 
 Directories, Protractors, Traverse tables, 
 
 Drawing boards, Reading glasses. Triangles, 
 
 Drawing instruments. Scales, Tripods, 
 
 Field glasses. Slide rules, Teesquares, 
 
 Keel, Straightedges, Verniers. 
 
 Magnets, 
 
 Note A. — When employees enumerated above are engaged In 
 work not chargeable to harbor terminal transfer service, their 
 pay and expenses should be charged to the specific work on 
 which engaged. 
 
 Note B. — When officers and others above enumerated have 
 charge of other departments also, their salaries and expenses 
 should be apportioned among the departments over which 
 they have supervision. 
 
 17. CHARTER OF BOATS. 
 
 This account includes amounts paid for charter or hire 
 of tugs, steam lighters, lighters, car floats, transfer boats, 
 steam derricks, bolsters, and all other revenue floating 
 equipment engaged in harbor terminal transfer service.
 
 48 OUTSIDE OPERATIONS. 
 
 38. MANNING BOATS. 
 
 This account includes pay of officers, crews, watchmen, 
 and all employees on tugs, lighters, barges, holsters, car 
 floats, transfer boats, and all other revenue floating equip- 
 ment engaged in harbor terminal transfer service. 
 
 10. BOAT SUPPLIES AND EXPENSES. 
 
 This account includes cost of gas, ice, oil, small tools, 
 and all incidental supplies for boats engaged in harbor 
 terminal transfer service; inspecting, custom-house and 
 license fees, services of customs officers on boats, food and 
 provision for meals of employees on boats, fuel used in 
 cooking same, and all other payments of a similar nature. 
 Cost of fuel used on tugs, lighters, barges, bolsters, and all 
 other boats, including freight charges, cartage, expense, or 
 proportion thereof, of operating coal stations, and expense 
 of deliveping fuel on boats and removing ashes. Amounts 
 paid to municipalities, corporations, or individuals for 
 water furnished to boats engaged in harbor terminal trans- 
 fer service, and all expenses in connection with the same, 
 such as pay of employees and expense, or proportion thereof, 
 of operating water stations. 
 
 The following is a list of the more important articles 
 chargeable to this account : 
 
 Axes, 
 
 Hatchets, 
 
 Soap, 
 
 Bed linen and blank- 
 
 Hose for cleaning. 
 
 Stoves, 
 
 ets, 
 
 Lamps, 
 
 Tablecloths, 
 
 Brooms, 
 
 Laundry, 
 
 Tableware, 
 
 Brushes, 
 
 Lines, 
 
 Tallow, 
 
 Commissary supplies, 
 
 Mops, 
 
 Trucks, 
 
 Cooking utensils, 
 
 Oilers, 
 
 Waste. 
 
 Dusters, 
 
 Palls. 
 
 Water, for drinking. 
 
 Flags, 
 
 Planks, 
 
 Wicks, 
 
 Globes, 
 
 Provisions, 
 
 Wool, 
 
 Grease, 
 
 Ropes, 
 
 Wrenches. 
 
 Handspikes and other 
 
 Shovels, 
 
 
 tools, 
 
 
 
 20. TOWING. 
 
 This account includes all payments to other companies 
 and individuals for towing or shifting barges, lighters, 
 floats, and other boats engaged in harbor terminal transfer 
 service; hire of towboats running light to and from tows; 
 and payments for services rendered by outside tugs to float- 
 ing equipment during gales and severe weather conditions. 
 
 21. WHARFAGE AND DEMURRAGE. 
 
 This account includes payments for wharfage charges 
 incurred by tugs or boats of the harbor terminal transfer 
 service or by other vessels for the benefit thereof ; also pay- 
 ments for demurrage and detention of floats, lighters, and 
 other vessels loading or discharging lighterage freight; and 
 all similar services. 
 
 To this account should be credited wharfage or demur- 
 rage charged back to consignees or others.
 
 HARBOR TER^kllNAL TRANSFERS. 49 
 
 22. STATION EMrLOYEES. 
 
 This account includes: 
 
 Agents, clerks, and attendants. — Pay of agents in 
 charge of stations, doclis, wharves, and piers which can not 
 be reached by exclusively rail movement; relief agents, 
 assistant agents, cashiers, station accountants, clerks, car 
 clerks, messengers, pier clerks, janitors, porters, policemen, 
 watchmen, and detectives ; also payments for time of cus- 
 toms hispectors at stations. 
 
 Labor at stations. — Pay of warehousemen, freight-house 
 foremen, pier foremen, freight callers, freight loaders and 
 unloaders, tallymen, deliverymen, car sealers, weigh- 
 masters, truckmen, scalemen, coopers, station cleaners, 
 checkmen, handlers, teamsters, enginemen for stationarj- 
 engines operating station heating and lighting plants or 
 freight elevators or operating freight carriers on docks, 
 wharves, and piers to convey freight; employees attending 
 electric lights, carrying and weighing mail at stations; 
 transferring freight at stations or piers, for whatever rea- 
 son ; ordinary cleaning of station grounds when performed 
 by station employees, removing snow and ice from station 
 platforms and walks, and disinfecting station buildings and 
 piers. 
 
 Note A. — This account should not Include the pay or ex- 
 penses of telegraph and telephone operators ; nor pay of 
 clerks engaged In making waybills or performing other serv- 
 ice not chargeable to harbor terminal transfers. 
 
 Note B. — The pay and expenses of agents having Joint 
 supervision of billing clerks for rail operations and harbor 
 terminal transfer service should be divided between this ac- 
 count and the proper account under Operating Expenses 
 (Rail). 
 
 23. STATION SUPPLIES AND EXPENSES. 
 
 This account includes : 
 
 Heating. — Cost of fuel, water, steam, and supplies used 
 in heating stations, offices, covered docks, and other build- 
 ings. 
 
 Lighting. — Cost of, or payments for, lighting streets and 
 stations, gas, oil, electric current, carbons, incandescent 
 lamps, and other supplies used in lighting stations, offices, 
 covered docks, and other station buildings and street ap- 
 proaches thereto. 
 
 Other expenses. — Cost of furniture and renewals and re- 
 pairs thereof; telephone service, express charges, supplies, 
 hand Implements for handling freight at stations, power 
 for elevators, oil and wicking used in lanterns of watchmen 
 (except track watchmen) or other employees in or about 
 stations ; material used at stations for packing freight ; 
 horses and vehicles for station use, livery, and shoeing 
 horses ; feed and water for stock when carrier is respon- 
 sible ; payments to warehouse companies for storage of 
 freight; cleaning privy vaults.
 
 60 
 
 OUTSIDE OPERATIONS. 
 
 Payments for water, washing towels, sprinkling about 
 stations ; rents for use of automatic weighing and recording 
 attachments for scales; also premiums on fidelity bonds of 
 agents and other station employees, and those covering mer- 
 chandise transported; agents' expenses, reports of commer- 
 cial standing and membership fees in agents' associations. 
 
 Note. — A proportion of the expense covered by this account, 
 based on the proportion of employees engaged in malting way- 
 bills and other rail transportation service to the total number 
 of employees, should be distributed to Operating Expenses 
 (Rail). 
 
 The following is a list of the more important articles 
 chargeable to this account : 
 
 Atlases, 
 
 Awnings, 
 
 Axes, 
 
 Barometers, 
 
 Baskets, 
 
 Bicycles, 
 
 Blocking, 
 
 Brooms, 
 
 Brushes, 
 
 Buckets, 
 
 Call bells, 
 
 Candles, 
 
 Carpets, 
 
 Car-seal presses. 
 
 Chains, 
 
 Chairs, 
 
 Chalk, 
 
 Checks, 
 
 Check boxes. 
 
 Check racks, 
 
 City directories. 
 
 Clocks, 
 
 Coal hods, 
 
 Cold chisels, 
 
 Copy-press stands. 
 
 Counter brushes. 
 
 Counter scales. 
 
 Cups, 
 
 Curtains, 
 
 Cuspidors, 
 
 Desks, 
 
 Dippers, 
 
 Dusters, 
 
 Electric fans. 
 
 Electric lamps, incan- 
 descent. 
 
 Electric light sup- 
 plies. 
 
 Extinguishers, hand. 
 
 Feather dusters. 
 
 Files, document, 
 
 Fire buckets. 
 
 Floor coverings. 
 
 Gang planks. 
 
 Gas, 
 
 Hampers, 
 
 Harness, 
 
 Hatchets, 
 
 Hooks, 
 
 Horses, 
 
 Hose, 
 
 Hose couplings. 
 
 Ice, 
 
 Ice barrels. 
 
 Ice boxes. 
 
 Ice buckets, 
 
 Ice carts. 
 
 Ice tongs, 
 
 Keys, 
 
 Ladders for cleaning 
 and lighting, 
 
 Lampblack, 
 
 Lamp burners. 
 
 Lamp chimneys. 
 
 Lamp fittings. 
 
 Lamp globes. 
 
 Lamp mantels. 
 
 Lamps not perma- 
 nently attached to 
 buildings, 
 
 Lanterns. 
 
 Lantern fittings. 
 
 Lantern globes. 
 
 Letter boxes. 
 
 Mail bags. 
 
 Maps and cases. 
 
 Marking brushes. 
 
 Marking pots, 
 
 Marline, 
 
 Matches, 
 
 Measures, 
 
 Medical boxes. 
 
 Medical supplies. 
 
 Mirrors, 
 
 Money drawers, 
 
 Nails for boxing. 
 
 Newspapers, 
 
 Oils, 
 
 Oil cans. 
 
 Padlocks, 
 
 Pails, 
 
 Pinch bars. 
 
 Reflectors, 
 
 Rubber hose. 
 
 Safes, 
 
 Sawdust, 
 
 Saws, 
 
 Scoops, 
 
 Scales, portable. 
 
 Scrubbing brushes. 
 
 Settees, 
 
 Shovels, 
 
 Sledges, 
 
 Soap, 
 
 Spades. 
 
 Sponges, 
 
 Sprinkling cans, 
 
 Stools, 
 
 Stove blacking. 
 
 Stoves and stove- 
 pipe. 
 
 Switch keys. 
 
 Tables, 
 
 Tacks, 
 
 Tarpaulin (not for 
 cars or lighters). 
 
 Thermometers, 
 
 Tongs, 
 
 Tool boxes. 
 
 Towels, 
 
 Trucks, 
 
 Twine, 
 
 Typewriter stands, 
 
 Verl-checks, 
 
 Wagons, 
 
 Wash basins. 
 
 Waste, 
 
 Water barrels. 
 
 Water bowls. 
 
 Water cans, 
 
 Water coolers. 
 
 Water pails. 
 
 Wheelbarrows, 
 
 Whisk brooms. 
 
 Wrenches. 
 
 24. YARD EMPLOYEES. 
 
 This account includes pay of yardmasters, clerks, yard 
 conductors, brakemen, enginemen, firemen, policemen, 
 watchmen, detectives, switch and signal tenders, lamp-
 
 HARBOR TERMINAL TRANSFERS. 51 
 
 men, float-bridge master, bridge tenders, other employees 
 engaged in operating float bridges at terminals which can 
 not be reached by continuous rail movement, and all other 
 yard employees at yards at or adjoining such terminals. 
 
 25. YARD SUPPLIES AND EXPENSES. 
 
 This account includes expenses of employees named under 
 account "Yard Employees;" oil, wicks, etc., for switch 
 lamps and other signals and lanterns, flags, switch ropes 
 and chains, and all other yard supplies ; payments for light- 
 ing yards, fuel and supplies for heating, lighting, and oper- 
 ating watchmen's houses and other yard structures. 
 
 Fuel, water, oil, grease, waste, and other supplies for 
 yard locomotives at terminals which can not be reached by 
 continuous rail movement ; switch keys ; supplies fur- 
 nished employees for wiping, cleaning, firing up, dumping, 
 boiler washing, cleaning fire boxes, and all other engine- 
 house service; fuel, water, heating, lighting, small tools 
 and supplies, and all other enginehouse exijenses applicable 
 to this account. 
 
 Cost of lighting float bridges at terminals which can not 
 be reached by continuous rail movement, cost of supplies 
 used in operating float bridges and supplies for float-bridge 
 master's office, such as brooms, carbons, chalk, coal hods, 
 coal shovels, cold chisels, crowbars, gas, hammers, hatchets, 
 ice, ice tongs, incandescent lights, reflector lamps, lanterns, 
 levers, marline, matches, oil, oil cans, pails, pinch bars, 
 ropes, salt, scoops, shovels, soap, tacks, tallow, torches, 
 towels, twine, waste, water, water coolers, and wheelbar- 
 rows'; also payments for power used in operating float and 
 transfer bridges. 
 
 26. LONGSHORE LABOR. 
 
 This account includes pay of stevedores, longshoremen, 
 and other laborers employed in loading and unloading 
 lighters and car floats other than regular station employees, 
 or payments to other companies and individuals for similar 
 service. 
 
 27. OTHER SHORE EXPENSES. 
 
 This account includes payments for power used in loading 
 and discharging cargoes; cost of lighting oj>en wharves, and 
 expenses incident thereto ; cost of supplies used in operating 
 open wharves and docks, and other supplies not chargeable 
 to account " Station Supplies and Expenses" used in connec- 
 tion with operating wharves, piers, and docks, such as brooms, 
 carbons, chalk, coal hods, coal shovels, cold chisels, crowbars, 
 gas, hammers, hatchets, ice, ice tongs, incandescent lights, 
 reflector lamps, lanterns, marline, matches, oil, oil cans, 
 pails, pinch bars, ropes, salt, scoops, shovels, soap, tacks, 
 tallow, torches, towels, twine, waste, water, water coolers, 
 and wheelbarrows; cost of lighting grounds other than 
 that chargeable to account " Station vSupplies and Ex-
 
 52 OUTSIDE OPERATIONS. 
 
 penses ; " cost of supplies furnished employees whose wages 
 are charged to account " Longshore Labor." 
 
 28. RENT OF BUILDINGS, DOCKS, AND WHARVES. 
 
 This account includes all rents paid for buildings, docics, 
 wharves, piers, bulkheads, transfer and float bridges, yards, 
 grounds, tracks, and other facilities the cost of operating 
 which is chargeable to hax'bor terminal transfer service. 
 
 Note. — A proportion of the rent of stations where freight 
 is waybilled for shipment, based on the proportion of waybill 
 clerks to the total number of employees, should be charged 
 to Operating Expenses (Rail). 
 
 29. TELEGRAPH AND TELEPHONE OPERATION. 
 
 This account includes ^ 
 
 Telegraph. — Pay of telegraph operators and messengers 
 employed in the operation of harbor terminal transfers 
 and at terminals that can not be reached by exclusively rail 
 movement, other than those located at stations, who also 
 perform other work. 
 
 Telephone. — Pay of operators and messengers; cost of 
 chemicals, coppers, zincs, and otlier supplies for charging 
 telephone batteries ; costs incident to the use of telephone 
 cable lines and conduits, and telephone rents and expenses 
 not otherwise provided for. 
 
 Other expenses. — Pay and expenses, or proportion 
 thereof, of superintendent, his clerks and attendants, and 
 incidental office expenses; cost of chemicals, coppers, zincs, 
 and other supplies for charging; rent, fuel, light, furniture, 
 and other supplies for offices; cost incident to rent of con- 
 duits, lines, and poles of other companies. 
 
 30. OTHER EXPENSES. 
 
 This account includes cost of raising sunken boats and 
 recovering cars or car trucks lost overboard from floats and 
 all other expenses in connection with transportation not 
 properly chargeable to other " Transportation Expenses " 
 accounts. 
 
 31. LOSS AND DAMAGE. 
 
 This account includes payments for loss, damage, delay, 
 or destruction of freight, locomotives, or cars when way- 
 billed as freight (including company's material), parcels 
 or express intrusted to a carrier for transportation, 
 including live stock received for shipment and all expenses 
 directly incident thereto, when such loss, damage, delay, 
 or destruction occurs in the course of operating harbor 
 terminal transfers or at terminals or yards, the expenses of 
 operating which are chargeable to harbor terminal transfers 
 accounts; also freight in transit lost overboard from light- 
 ers; cost of I'epacking and boxing damaged merchandise 
 and other property; pay and expenses of employees or 
 others engaged as adjusters and in detecting thieves ; pay-
 
 HARBOR ter:minai. traxsfers. 53 
 
 nients for loss, damage, or destruction of baggage and other 
 personal property, Including clothing carried as baggage : 
 damage to clothing worn by persons not in accident, and all 
 expenses directly incident thereto ; services and expenses of 
 employees or others while engaged as witnesses in law- 
 suits in connection with loss and damage cases, less iasur- 
 nnce and amount received from sjile t)f damage*! freight 
 and baggage. 
 
 Note A. — Expenses, not otherwise provided for, in connec- 
 tion with the conduct of suits should be charged to account 
 " Law Expenses," but the amount of final Judgments, includ- 
 ing plaintiffs' court costs, should be charged to this account. 
 
 NoTB B. — Proceeds of the sale of unclaimed freight at 
 terminals, the operating expenses of which are charged to 
 harbor terminal transfers, snould be credited to appropriate 
 rail operating accounts. 
 
 NoTK C. — The pay and expenses of claim adjusters, clerks, 
 and others whose pay can not be actually allocated to any 
 case .should be divided e<iually among personal injury and 
 other claims over which they have supervision. 
 
 32. DAMAGE TO TROPERTY. 
 
 This account includes payments for damages to piers, 
 docks, wharves, bulkheads, float and transfer bridges owned 
 by others than the carrier, whether occasioned by fire, col- 
 lision, or otherwise, less insurance recovered; payments for 
 damages to yachts, ferryboats, sailboats, lighters, and any 
 and all other classes of marine equipment owned by others 
 than the carrier, or destruction of such vessels by collision, 
 less salvage and insurance recovered: payments for dam- 
 ages to riparian rights by encroachment at terminals which 
 can not be reached by exclusively rail movement ; detecting 
 thieves; detaining vessels at piers or terminals other than 
 demurrage charges ; blocking channels and free waterways : 
 also pay and expenses of employees or others while engageil 
 as witnesses in lawsuits arising out of damage to property. 
 
 Note A. — Expenses, not otherwise provided for, in connec- 
 tion with the conduct of suits should be charged to account 
 " Law Expenses," but the amount of final judgments, includ- 
 ing plalntiflFs' court costs, should be charged to this account. 
 
 Note B. — The pay and expenses of claim adjusters, clerks, 
 and others, whose pay can not be actually allocated to any 
 case, should be divided equally among personal injury and 
 other claims over which tliey have supervision. 
 
 33. INJURIES TO PERSONS. 
 
 This account includes all expenses incident to injuries 
 to persons when caused directly in connection with harbor 
 terminal transportation ; proportion of salaries and ex- 
 penses of physicians and surgeons, expenses of undertakers, 
 nursing and hospital attendance, medical and surgical 
 supplies, artificial limbs, funeral expenses, railway and 
 carriage fares for conveying injured persons and attend- 
 ants; proportion of pay and expenses of claim adjusters 
 and their clerks; also pay and exi>enses of employees or 
 others while engaged as witnesses In lawsuits, attending
 
 54 OUTSIDE OPP]RATIOXS. 
 
 coroners' inquests, or called in consultation in relation ;to 
 the adjustment of claims coming under this head. 
 
 Note A. — Expenses not otherwise provided for In connec- 
 tion with the conduct of suits should be charged to account 
 " Law Expenses," but the amount of final judgments, in- 
 cluding plaintiffs' court costs, should be charged to this 
 ♦ account. 
 
 Note B. — The pay and expenses of claim adjusters, clerks, 
 and others whose pay can not be actually allocated to any 
 case should be divided equally among personal injury and 
 other claims over which they have supervision. 
 
 34. OPERATING JOINT FACILITIES— DR. 
 
 This account includes a carrier's proportion of trans- 
 portation expenses for the use of joint yards, terminals, and 
 harbor transfers, or facilities in connection therewith, op- 
 erated by other carriers. 
 
 Note. — The purpose of this account is to show the 
 amounts accruing against a carrier for its proportion of the 
 transportation expense of joint harbor transfers, or facilities 
 in connection therewith, operated by other companies but in 
 the joint use of which a carrier participates. The bill ren- 
 dered by any creditor against a debtor for the latter's pro- 
 portion of expense of operation of Joint facilities should 
 show the distribution of the total charge among the general 
 accounts as made by the creditor, and such distribution 
 should be adhered to by the debtor. 
 
 35. OPERATING JOINT FACILITIES— CR. 
 
 This account includes the proportion of transportatioi' 
 expenses for the use of joint yards, terminals, and harbor 
 transfers or facilities in connection therewith operated by 
 a carrier chargeable to other carriers, 
 
 NOTE.^ — -The purpose of this account is to ghow the amounts 
 accruing in fayor of a carrier against other companies for 
 their proportion of the transportation expense of joint harbor 
 transfers or facilities in connection therewith operated by a 
 carrier, but in joint use of which other compauies participate. 
 The bill rendered by any creditor against a debtor for the 
 latter's proportion of expense of operation of joint facilities 
 should show the distribution of the total charge among the 
 general accounts as made by the creditor, and such distribu- 
 tion should be adhered to by the debtor. 
 
 36. OTHER OPERATIONS— CR. 
 
 To this account should be credited the cost of pumping 
 water for stations and ferryboats by tugs of the hai'bor 
 terminal transfer service, towing ferryboats and other 
 craft in the service of other departments, and all other 
 services performed by vessels or employees or at stJitions 
 of the harbor terminal transfer service for the benefit of the 
 vail department or other outside operations. 
 
 Note A. — If the actual cost of performing such service can 
 not be ascertained, an amount equitably approximating cost 
 should be credited to this account. 
 
 Note B. — The total of this account should equal amounts 
 charged in the same month to appropriate accounts in the 
 classification of rail lines or other outside operations. 
 
 Note C. — No credit should be made to this account for 
 company freight lightered or floated.
 
 HARBOR TERMINAL TRANSFERS. 55 
 
 m. GENERAL EXPENSES. 
 
 37. ADMINISTRATION EXPENSES. 
 
 This account Includes pay and expenses, or proportion 
 thereof, of vice-president, assistant to the president, assist- 
 ant to vice-president, general accountant, and subordinate 
 officers of the accounting department; all other general 
 officers not provided for having direct supervision over 
 harbor terminal transfer service; pay and expenses, or 
 proportion thereof, of clerks and attendants in offices of 
 officers above enumerated ; traveling and other expenses 
 of such employees. 
 
 Proportion of rent, cost of repairs of rented buildings 
 and fixtures therein, furniture, expenses of heating, light- 
 ing, and care of offices; telephone service, telegraph and 
 cable tolls, messenger service, subscriptions to papers and 
 periodicals, and all other supplies and expenses connected 
 with offices of officers whose pay is charged' to this account. 
 
 Note A. — Xo charge should be made to this account except 
 for additional expense occasioned by the operation of harbor 
 terminal transfer service. 
 
 Note B. — When oflScers and others, above enumerated, have 
 charge of other departments also, their salaries and expenses 
 should be apportioned among the departments over which 
 they have supervision. 
 
 Note C. — The pay and expenses of purchasing agent, as- 
 sistant purchasing agent, assistant to purchasing agent, 
 general storekeeper, division storekeeper, and their clerks 
 should be charged to " Material " account through clearing 
 account " Store Expenses " prescribed on page .58 of the 
 Classification of Operating Expenses for Steam Roads, Third 
 Revised Issue. 
 
 38. LAW EXPENSES. 
 
 This account includes pay and expenses, or proportion 
 thereof, of vice-president and assistants when directly in 
 charge of the law department, all counsel, solicitors, and 
 attorneys, their clerks and attendants, and expenses of 
 their offices ; cost of law books, printing briefs, legal forms, 
 testimony, reports, etc. ; fees and retainers for service of 
 attorneys not regular employees of a carrier; payments to 
 arbitrators for the settlement of disputed questions; costs 
 of suits and payments of special fees, notarial fees, and 
 witness fees not provided for elsewhere; expenses con- 
 nected with taking depositions, and all law and court ex- 
 penses not provided for elsewhere, when chargeable to 
 harbor terminal transfer service. 
 
 39. INSURANCE. 
 
 This account includes all premiums made or paid by a 
 carrier to its insurance fund and premiums (except rein- 
 surance premiums) paid by It to insurance companies for 
 insuring buildings, equipment, merchandise in transit, and
 
 56 
 
 OUTSIDE OPERATIONS. 
 
 Other projierty and persons against loss, damage, or injury 
 by fire, accident, or other causes, when such loss, damage, 
 • or injury would otherwise be chargeable to Harbor Ter- 
 minal Transfers. 
 
 Note A. — The premiums paid by a carrier to its insurance 
 fund should be credited on its books to an " Insurance Re- 
 serve " account, to which the amount of all claims for 
 damages to the property covered by Its insurance should be 
 charged. To such account should be charged all reinsurance 
 premiums paid insurance companies, and to It should l>e 
 credited all amounts recovered from Insurance companies for 
 damage to property reinsured by them. 
 
 40. RELIEF DEPARTMENT EXPENSES. 
 
 This account includes all salaries and expenses incurred 
 by a carrier company in connection with operating relief 
 departments in connection with harbor terminal transfers, 
 also contributions made by a carrier to such department. 
 
 41. PENSIONS. 
 
 This account includes all pensions paid to retired em- 
 ployees of the harbor terminal transfer service and ex- 
 penses in connection therewith. 
 
 42. STATIONERY AND PRINTING. 
 
 This account includes cost of stationery, stationery sup- 
 plies, printing, books, and blank forms used in connection 
 with harbor terminal transfer service. (Dictionaries, peri- 
 odicals, technical books, etc., should be charged to Account 
 No. 16, " Superintendence.") 
 
 The following is a list of the more important items 
 chargeable to this account : 
 
 Adding machines, 
 Addressographs and 
 
 supplies. 
 Arm rests, 
 Binders, 
 Blank books, 
 Blank cards, 
 Blank forms, 
 Blank paper, 
 Blank tablets. 
 Blotters, 
 Blotting paper. 
 Blueprint paper, 
 Bristol board, 
 Calculating machines, 
 Calendars, 
 Caligraphs, 
 Carbon paper, 
 Cardboard, 
 Cards, 
 Circulars, 
 Computing tables, 
 Copy (Impression) 
 
 books. 
 Copying brushes. 
 Copying presses, 
 Crayons, 
 Cyclostyles, 
 
 Dating stamps and 
 
 ribbons. 
 Drawing paper. 
 Duplicators, 
 Electric pens. 
 Envelopes, 
 Erasers, rubber and 
 
 steel. 
 Eyelets, 
 
 Eyelet punches. 
 Forms, 
 Glass pens, 
 Hectographs. 
 Indexes, 
 Ink, for writing and 
 
 drawing. 
 Inkstands, 
 Invoice books. 
 Legal-cap paper. 
 Letter paper. 
 Manifold paper. 
 Manifold pens, 
 Mimeographs, 
 Mucilage, 
 Mucilage brushes, 
 Neostyles, 
 Note paper. 
 Notices, 
 
 Numbering stamps. 
 
 Oil paper. 
 
 Orders, 
 
 Paper, 
 
 Paper baskets, 
 
 Paper clips, 
 
 Paper cutters, • 
 
 Paper fasteners, 
 
 Paper ales. 
 
 Paper weights, 
 
 Papyrographs, 
 
 Parchment paper. 
 
 Pencils, for writing 
 and drawing. 
 
 Pencil sharpeners, 
 
 Penholders, 
 
 Penracks, 
 
 Pens, for writing and 
 drawing. 
 
 Pins, 
 
 Postage, 
 
 Printed cards. 
 
 Printed tablets. 
 
 Punches (not con- 
 ductors' or baggage- 
 men's), 
 
 Rubber bands. 
 
 Rubber stamps.
 
 HARBOR TERMINAL TRANSFERS. 57 
 
 Rulers, Stamps, Impression, Typewriters and rib- 
 
 Rullng pens, Stylograplis, bons, 
 
 Scrapliooks, Tablets, Wastobaslcets, 
 
 Sealing wax. Tape, Water colors, 
 
 Seals, Telegraph blanks. Water holders. 
 
 Shears, Tissue (Impression) Wage tables. 
 
 Shipping tags, paper. Wrapping paper. 
 
 Shorthand notebooks. Tracing cloth. Wringers for copying 
 
 Sponges, Tracing paper, presses. 
 
 Sponge cups. Twine, 
 
 43. OTHER EXPENSES. 
 
 This account includes all exi)enses in connection with 
 harbor terminal transfer service not properly chargeable 
 to other " General Expenses " accounts. 
 
 44. GENERAL ADMINISTRATION, JOINT FACILITIES— DR. 
 
 This account includes a carrier's proportion of " General 
 Expenses " incident to operating joint yards, terminals, and 
 harbor transfers or facilitiec in connection therewith op- 
 erated by other carriers. 
 
 Note. — The purpose of this account is to show the amounts 
 accruing against a carrier for its proportion of expense of 
 general administration of joint harbor transfers or facilities 
 in connection therewith operated by other companies, but in 
 the joint use of which a carrier participates. The bill ren- 
 dered by any creditor against a debtor for the latter's propor- 
 tion of expenses of operation of joint facilities should show 
 the distribution of the total charge among the general ac- 
 counts as made by the creditor, and such distribution should 
 be adhered to by the debtor. 
 
 45. GENERAL ADMINISTRATION, JOINT FACILITIES— OR. 
 
 This account includes the proportion of " General Ex- 
 Ijenses " incident to operating joint yards, terminals, and 
 harbor transfers or facilities in connection therewith op- 
 erated by a carrier chargeable to other carriers. 
 
 Note. — The purpose of this account Is to show the amounts 
 accruing in favor of a carrier against other companies for 
 their proportion of the expense of general administration of 
 joint harbor transfers or facilities in connection therewith 
 operated by a carrier but In the joint u.se of which other 
 companies participate. The hill rendered by any creditor 
 against a debtor for the latter's proportion" of expense of 
 operation of joint facilities should show the distribution of 
 the total charge among the general accounts as made by the 
 creditor, and such distribution should be adhered to bv the 
 debtor.
 
 58 OUTSIDE OPERATIONS. 
 
 4. ELECTBIC RAILWAYS. 
 
 Note. — Carriers operating a street or interurban electric 
 railway as an outside operation stiould use the Ciassiflcations 
 of Revenues and Expenses of Electric Uailways, witli such 
 modification as may he necessary to give effect to the prin- 
 cipies governing the accounts of Outside Operations as stated 
 in the introductory letter on pages 5 to 7, inclusive, of this 
 classification.
 
 EXPRESS LINES. 59 
 
 5. EXFBESS LINES. 
 
 Note. — Carriers operating an express service as an outside 
 operation should use the Classifications of Kevenues and Ex- 
 penses for Express Companies, witlj such modification as may 
 be necessary to give effect to the principles governing the 
 accounts of Outside Operations as stated In the introductory 
 letter on pages 5 to 7, inclusive, of this classification.
 
 GO OUTSIDE OrERATIONS. 
 
 6. CAB AND OMNIBUS SERVICE. 
 
 OrERATING REVENUES. 
 
 This account includes a carrier's revenue from transfer of 
 passengers and baggage by cabs, ouniibuses, automobiles, 
 and other vehicles, cab hire, livery, and all other revenue 
 earned in connection with the operation of Cab and Onmi- 
 bus Service. 
 
 Note. — Xo revouue should be set up for service performed 
 for the operating carrier, hut the cost of such service should 
 l»e credited to Operating Expenses, Account No. IV, " Other 
 Operations — Cr."
 
 CAB AND OMNIBUS SERVICE. 61 
 
 OPERATING EXPENSES. 
 
 GENERAL ACCOUNTS 
 Account. 
 I. Maintenance. 
 II. Running Expenses, 
 
 III. Genebal Expenses. 
 
 IV. Otheb Opebations — Cb. 
 
 PRIMARY ACCOUNTS. 
 
 I. Maintenance — 
 
 1. Buildings, Fixtures, and Grounds. 
 
 2. Vehicles and Harness. 
 
 3. Horses — Renewals. 
 
 4. Other Expenses. 
 II. Running Expenses — 
 
 5. Sui^erintendence. 
 
 6. Drivers and Chauffeurs. 
 
 7. Horses — Feed and Care. 
 
 8. Stable Supplies and Expenses. 
 
 9. Loss and Damage. 
 
 10. Injuries to Persons. 
 
 11. Other Expenses. 
 
 III. General Expwsses — 
 
 12. Adniiijl|tration Expenses. 
 
 13. I^w Expenses. 
 
 14. Insurance. 
 
 15. Relief Department Expenses. 
 
 16. Pensions. 
 
 17. Stationery and Printing. 
 
 18. Other Exiienses. 
 
 IV. Other Operations — Cb. 
 
 I MAINTENANCE. 
 
 1. BUILDINGS, FIXTURES, AND GROUNDS. 
 
 This account includes all expenses incident to repairing 
 and renewing buildings owned by a carrier and used in 
 its operations of cab and omnibus service, and maintaining 
 driveways and grounds connected therewith, as follows : 
 
 Buildings. — Cost of material used (less salvage) and 
 labor expended in repairing and renewing buildings and 
 platforms; also subways and overhead footbridges not 
 public highways, and stairways for approaches; and in 
 
 48536—08 5
 
 62 OUTSIDE OPERATIONS. 
 
 painting, glazing, graining, varnisliing, papering, calcimin- 
 ing, and decorating buildings; building permits; cost of 
 land for buildings when chargeable to expenses; removing 
 old structures and removing snow from roofs of buildings. 
 The following is a list of the more important structures 
 classified as buildings : 
 
 Bins for material, Hay and feed houses, Shops, machine. 
 
 Blacksmith shops, Houses for oil. Stables, 
 
 Carpenter shops, Outhouses, Tanks, oil and water, 
 
 Elevators, Power houses, Tool houses. 
 
 Garages, Uepair shops, Wash rooms. 
 
 General oflBces, Scrap bins. 
 
 Fixtures. — Cost of fixtures (less salvage) such as bunks, 
 counters, file cases, shelving, stalls and fixtures, wash- 
 bowls, water coolers, etc., when immovable and built in as 
 u part of the structure; also cost of repairing and renew- 
 ing such fixtures. 
 
 Machinery. — Cost of material used (less salvage) and 
 labor expended in repairing and renewing machinery and 
 structures used in connection with buildings, such as air 
 compressors, armatures and fields, ash buckets, ash hoists, 
 belting, boilers, chutes, cisterns, coal buckets, cranes, der- 
 ricks, dynamos and parts, fire engines, fire extinguishers, 
 fire hose, gas pumps, hoists, hose carts, hose reels, hydrants, 
 pipe lines, pumps, scales, screens, shafting, standpipes, 
 sprinkler systems, stationary engines, steampipes, switch- 
 boards, and parts, water troughs, wood racks, etc. 
 
 Other Expenses. — Cost of material used (less salvage) 
 and labor expended in repairing and renewing framework 
 for shafting, foundations for machinery, and stationary 
 scales of all kinds, including foundations, platforms, sup- 
 ports for beams, weights, and all fixtures and appurte- 
 nances; expense of protecting pipes, and of drilling, test- 
 ing, and prospecting for water supply, and payments for 
 permanent water rights. u^jt 
 
 Cost of material used (less salvage) and labor expended 
 in repairing and renewing stationary fixtures used in con- 
 nection with heating and lighting buildings; such as arc 
 lamps, chandeliers, electric-light fixtures, electric-light wir- 
 ing, electroliers, furnaces, gas burners, box lamps at stables 
 and garages, lamps when permanently attached to build- 
 ings; pipes, radiators, and registers. 
 
 Cost of repairing and renewing stationary fixtures used 
 for supplying buildings with water, or for draining; water 
 pipes, water-closets, and wash stands; freight and passenger 
 elevators. 
 
 Grounds. — Cost of material used (less salvage) and labor 
 expended in repairing and renewing fences, hedges, walls, 
 sidewalks, and streets within the limits of repair-shop 
 grounds, or immediately adjacent to buildings; and drive- 
 ways and alleys used for passage of public vehicles; dams, 
 ponds, reservoirs, and wells. Payments of assessments for
 
 CAB AND OMNIBUS SERVICE. 63 
 
 Street repairs, sewers, or other public improvements aflfect- 
 
 ing building sites and shop grounds. 
 
 Note A. — This account may include each month a propor- 
 tion of the total amount autliorlzed or approximated for 
 renewals during the fiscal year regardless of the month in 
 which actual renewal is made. 
 
 Note B. — Insurance recovered on buildings, fixtures, and 
 grounds should be credited to this account. Insurance re- 
 covered for total destruction should be credited to an appro- 
 priate replacement account, which account should be charged 
 with the cost of replacement, excess cost of replacement, if 
 any, over amount to credit of such replacement account to 
 be charged to this account. 
 
 2. VEHICLES AND ILiRXESS. 
 
 This account includes cost of material used (less salvage) 
 and labor expended in repairing, painting, and lettering 
 automobiles, cabs, omnibuses, and other vehicles, and cost 
 of renewing same; cost of repairing and renewing harness 
 and similar equipment. 
 
 Note. — The cost of repairing and renewing vehicles and 
 harness, the operation of which is charged to Operating 
 Expenses (Kail), should not be charged to this account. 
 
 3. HORSES— RENEWALS. 
 
 This account includes the cost of renewing horses used 
 in cab and omnibus service. 
 
 4. OTHER EXPENSES. 
 
 This account includes ail expenses in connection with 
 maintenance of buildings, equipment and other property 
 not properly chargeable to " Maintenance " accounts. 
 
 IL EUNNING EXPENSES. 
 
 5. SUPERINTENDENCE. 
 
 This account includes pay and expenses of manager, 
 superintendent, depot agent and assistants, and other 
 officials engaged in supervising cab and omnibus service; 
 pay of chief and other clerics, accountants, cashiers, and 
 all other employees of officers whose pay is charged to this 
 account. 
 
 Rent, and cost of repairing rented offices, rent and cost 
 of telephone service, telegraph messages, heat, light, Ice, 
 water, furniture and supplies (except stationery and 
 printing) for offices of officers whose pay is charged to this 
 account; incidental oltico and traveling expenses, sub- 
 scriptions to newspapers and periodicals, and premiums 
 on fidelity bonds of such officers and their assistants; 
 uniforms, uniform trimmings and badges for such em- 
 ployees; expenses of photographing buildings, structures 
 and equipment. 
 
 Note A. — When employees enumerated above are engaged 
 in work not chargeable to cab and omnibus service, their 
 pay and expenses should be charged to specific work on 
 which engaged. 
 
 Note B. — When ofBcers and others above enumerated have 
 charge of other departments also, their salaries and ex- 
 penses should be apportioned among the departments over 
 which they have supervision.
 
 64 OUTSIDE OPERATIONS. 
 
 6. DRIVERS AND CHAUFFEURS. 
 
 This account includes pay of all drivers and chauffeurs 
 employed in cab and omnibus service. 
 
 7. HORSES— FEED AND CARE. 
 
 This account includes cost of hay, corn, oats, and other 
 feed and similar supplies for horses and freight and express 
 charges on same; cost of shoeing, veterinary services; 
 cost of medicine and all other expenses for the proijer care 
 of horses. 
 
 8. STABLE SUPPLIES AND EXPENSES. 
 
 This account includes: 
 
 Pay of employees. — Pay of stable or garage superin- 
 tendent, foremen, hostlers, watchmen at stables, garages, 
 and repair shops. 
 
 Heating. — Cost of, or payments for, fuel, water, steam, 
 and supplies used for heating stables and garages. 
 
 Lighting. — Cost of, or payments for, lighting grounds, 
 stables, garages ; gas, oil, electric current, carbons, incandes- 
 cent lamps, and other supplies used in lighting stables, 
 garages, and street approaches thereto. 
 
 Other expenses. — Rent of stable buildings, garages, 
 blacksmith shops, and repair shops; cost of furniture and 
 renewals and repairs thereof; telephone service, express 
 charges, supplies, hand implements for handling baggage 
 at stables, power for elevators, oil and wicliing used in 
 lanterns of watchmen and other employees in and about 
 stables; uniforms, uniform trimmings and badges for em- 
 ployees whose pay is charged to this account; cleaning 
 cess pools, vaults, manure pits; cost of, or payments for, 
 removing manure or other stable refuse. Cost of supplies 
 and all other stable expenses necessary to prepare vehicles 
 for service, including gasoline, purchased current for auto- 
 mobiles, lubricants, etc. ; cleaning vehicles and other sim- 
 ilar expense. Payments for vehicle licenses. 
 
 Payments for water, washing towels, sprinkling about 
 stables; also premiums on fidelity bonds of employees 
 whose pay is charged to this account. 
 
 The following is a list of the more important articles 
 chargeable to this account : 
 
 Awnings, Chalk, Electric lamps, Incan- 
 Axes, Chamois skins, descent, 
 Baggage checks, Check boxes, Electric - light sup- 
 Barometers, Check racks, piles, 
 Baskets, City directories. Extinguishers, hand. 
 Bicycles, Clocks, Files, document, 
 Brooms, Cold chisels, Fire buckets, 
 Brushes, Counter scales, Flags, 
 Buckets, Cups, Gang planks, 
 Bulletin boards, Cuspidors, Gas, 
 Call bells. Desks, Hampers, 
 Candles, Dippers, Hatchets, 
 Chains, Dusters, Hoes, 
 Chairs, Electric fans. Hooks,
 
 CAB AND OMNIBUS SERVICE. 
 
 65 
 
 Hose, 
 
 Hose couplings, 
 
 Ice, 
 
 Ice boxes. 
 
 Ice carts. 
 
 Ice tongs. 
 
 Keys, 
 
 Ladders for cleaning 
 and lighting, 
 
 Liampblack, 
 
 Lamp fittings. 
 
 Lamps, not perma- 
 nently attached to 
 buildings. 
 
 Lanterns, 
 
 Lantern fittings, 
 
 Letter boxes. 
 
 Mall bags. 
 
 Marking brushes, 
 
 Marking pots, 
 
 Matches, 
 
 Measures, 
 
 Medical boxes, 
 
 Mirrors, 
 
 Money drawers. 
 Nails for boxing. 
 Oil, 
 
 Oil cans. 
 Padlocks, 
 Palls, 
 Rakes, 
 
 Rolling chairs for In- 
 valids, 
 Rubber hose, 
 Safes, 
 Sawdust, 
 Saws, 
 Scoops, 
 
 Scales, portable, 
 Scrubbing brushes. 
 Shovels, 
 Sledges, 
 Soap, 
 Spades, 
 Sponges, 
 Sprinkling cans. 
 Stools, 
 Stove blacking. 
 
 Stoves and stovepipe. 
 
 Tables, 
 
 Tacks, 
 
 Tarpaulins, 
 
 Thermometers, 
 
 Tongs, 
 
 Tool boxes, 
 
 Towels, 
 
 Trucks, 
 
 Twine, 
 
 Typewriter stands. 
 
 Wash basins, 
 
 Waste, 
 
 Water barrels, 
 
 Water bowls, 
 
 Water cans, 
 
 Water coolers. 
 
 Water pails. 
 
 Wheelbarrows, 
 
 Whisk brooms. 
 
 Wrenches. 
 
 0. LOSS AND DAMAGE. 
 
 This account Includes: 
 
 Loss AND DAMAGE. — Payments for loss, damage, or de- 
 struction of baggage or other personal proi)erty, including 
 clothing carried as baggage, damage to clothing worn by 
 persons not in accident; and all expense directly incident 
 thereto, including services and expenses of employees or 
 others while engaged as witnesses in law suits in connec- 
 tion with eases involving loss or damage to baggage, less 
 insurance and amount received from sale of unclaimed and 
 damaged baggage. 
 
 Damage to property. — Payments for damage to or de- 
 struction of buildings, lands, fences, vehicles, or any other 
 proi)erty (except baggage, as provided for in previous 
 paragraph), whether occasioned by fire, collision, or other- 
 wise, less insurance. Payments for detecting thieves; also 
 pay and exi>enses of employees and other witnesses in suits. 
 
 Note A. — Ehtpenses, not otherwise provided for, In connec- 
 tion with the conduct of suits should be charged to account 
 " Law Expenses," but the amount of final Judgments, includ- 
 ing plaintifTs' court costs, should be charged to this account. 
 
 Note B. — The pay and expenses of claim adjusters, clerks, 
 and others, whose pay can not be actually allocated to any 
 case, should be divided equally among personal Injury ana 
 other claims over which they have supervision. 
 
 10. INJURIES TO PERSONS. 
 
 This account Includes all expenses Incident to Injuries to 
 persons when caused directly In connection with cab and 
 omnibus service; proportion of expenses and salaries of 
 physicians and surgeons, expenses of undertakers, nursing 
 and hospital attendance, medical and surgical supplies, arti- 
 ficial limbs, funeral expenses, railway, boat, and carriage 
 fares for conveying injured persons and attendants; also 
 proportion of pay and expenses of claim adjusters and their
 
 66 OUTSIDE OPERATIONS. 
 
 clerks, and pay and expenses of employees and others en- 
 gaged as witnesses, attending coroners' inquests or called 
 In consultation in relation to the adjustment of claims 
 coming under this head. 
 
 Note A. — Expenses not otherwise provided for In connec- 
 tion with the conduct of suits should be charged to account 
 " Law Expenses," but the amount of final judgments, Includ- 
 ing plaintiffs' court costs, should be charged to this account. 
 
 Note B. — The pay and expenses of claims adjusters, clerks, 
 and others whose pay can not be actually allocated to any 
 case, should be divided equally among personal Injury and 
 other claims over which they have supervision. 
 
 11. OTHER EXPENSES. 
 
 This account includes all expenses in connection with cab 
 and omnibus service not properly chargeable to other " Run- 
 ning Expenses " accounts. 
 
 III. GENERAL EXPENSES. 
 
 12. ADMINISTRATION EXPENSES. 
 
 This account includes pay and expenses, or proportion 
 thereof, of vice-president, assistant to president, assistant 
 to vice-president, general accountant, and subordinate offi- 
 cers of the accounting department ; all other general officers 
 not provided for having direct supervision over cab and 
 omnibus service; pay and expenses, or proportion thereof, 
 of clerks and attendants in offices of officers above enum- 
 erated; traveling and other expenses of such employees. 
 
 Proportion of rent, cost of repairs to rented buildings and 
 fixtures therein, furniture, expenses of heating, lighting, 
 and care of offices ; telephone service, telegraph and cable 
 tolls, messenger service, subscriptions to newspapers and 
 periodicals, and all other supplies and expenses connected 
 with offices of officers whose pay is charged to this account. 
 
 Note A. — No charge should be made to this account except 
 for additional expenses occasioned by the operation of cab 
 and omnibus service. 
 
 Note B. — When officers and others, above enumerated, have 
 charge of other departments also, tlieir salari(*s and expenses 
 should be apportioned among the departments over which 
 they have supervision. 
 
 13. T^W EXPENSES. 
 
 This account Includes pay and expenses or proportion 
 thereof of vice-president and assistants when directly in 
 charge of the law department, all counsel, solicitors, and 
 attorneys, their clei-ks and attendants, and expenses of 
 their offices ; cost of law books, printing briefs, legal forms, 
 testimony, reports, etc., fees and retainers for service of 
 attorneys not regular employees of a carrier; payments to 
 arbitrators for the settlement of disputed questions; costs 
 of suits and payments for special fees, notarial fees, and 
 witness fees not provided for elsewhere; expenses connected 
 with taking depositions, and all law and court expenses not 
 provided for elsewhere, when chargeable to Cab and Omni- 
 bus Service.
 
 CAB AND OMNIBUS SERVICE. 
 
 67 
 
 14. INSURANCE. 
 
 This account includes all premiums made or paid by a 
 carrier to its insurance fund and premiums (except rein- 
 surance premiums) paid by it to insurance companies for 
 insuring property or persons against loss, damage, or In- 
 jury by fire, accident, or other causes, when such loss, 
 damage, or injury would otherwise be chargeable to Cab 
 and Omnibus Service, 
 
 Note. — The premiums paid by a carrier to its insurance 
 fund should be credited on its books to an " Insurance Re- 
 serve " account, to which the amount of all claims for dam- 
 ages to the property covered by its Insurance should be 
 charged. To such account should be charged all rein- 
 surance premiums paid insurance companies, and to It should 
 be credited all amounts recovered from insurance companies 
 for damage to property reinsured by them. 
 
 15. RELIEF DEPARTMENT EXPENSES. 
 
 This account includes all salaries and expenses Incurred 
 by a carrier company in connection with operating relief 
 departments in connection with the operation of cab and 
 omnibus service, also contributions made by carrier to such 
 department. 
 
 16. PENSIONS. 
 
 This account includes all pensions paid to retired em- 
 ployees of the cab and omnibus service and expenses in 
 connection therewith. 
 
 17. STATIONERY AND PRINTING. 
 
 This account includes the cost of stationery, stationery 
 supplies, printing, books, and blank forms used in connec- 
 tion with cnb and omnibus service. (Dictionaries, period- 
 icals, technical books, etc., should be charged to account 
 " Superintendence.") 
 
 The following is a list of the more important articles 
 chargeable to this account : 
 
 .\ddlng machines, 
 Addressographs and 
 
 supi)lies. 
 Arm rests, 
 Baggage checks. 
 Binders, 
 Blank books. 
 Blank cards. 
 Blank forms. 
 Blank paper, 
 Blank tablets, 
 Blotters. 
 BlottinR paper. 
 Blueprint paper, 
 Bristol board. 
 Calculating machines, 
 Calendars, 
 Callgraphs, 
 Carbon paper. 
 Cardboard, 
 Cards, 
 Circulars, 
 Computing tables, 
 
 Copy (Impression) 
 
 books, 
 Copying brushes, 
 Copying presses, 
 Crayons, 
 
 Cross-section books, 
 Cross-section paper. 
 Cyclostyles, 
 Dating stamps and 
 
 ribbons. 
 Drawing paper, 
 Delivery tickets, 
 Duplicators, 
 Electric pens. 
 Envelopes, 
 Erasers, rubber and 
 
 steel. 
 Eyelet punches. 
 Eyelets, 
 Forms, 
 Fuel tickets. 
 Glass pens, 
 Hectographs, 
 
 Indexes, 
 
 Ink. for writing and 
 
 drawing. 
 Inkstands. 
 Invoice books. 
 Legal-cap paper. 
 Letter paper. 
 Manifold paper. 
 Manifold pens, 
 Mimeographs, 
 Mucilage, 
 Mucilage brushes, 
 Neostyles. 
 Note paper, 
 Notices. 
 
 Numbering stamps. 
 Oil paper. 
 Orders, 
 Paper. 
 
 Paper baskets. 
 Paper clips. 
 Paper cutters. 
 Paper fasteners.
 
 68 
 
 OUTSIDE OPERATIONS. 
 
 Paper flies. 
 
 Paper weights, 
 
 Papyrographs, 
 
 Parchment paper. 
 
 Pencils, for writing 
 and drawing. 
 
 Pencil sharpeners. 
 
 Penholders, 
 
 Penracks, 
 
 Pens, for writing and 
 drawing, 
 
 Pins, 
 
 Postage, 
 
 Printed cards. 
 
 Printed tablets. 
 
 Profile books and pa- 
 per. 
 
 Punches, 
 
 Rubber bands. 
 
 Rubber stamps, 
 
 Rulers, 
 
 Ruling pens, 
 
 Scrapbooks, 
 
 Sealing wax, 
 
 Seals, 
 
 Shears, 
 
 Shipping tags. 
 
 Shorthand notebooks, 
 
 Sponges, 
 
 Sponge cups. 
 
 Stamps, Impression, 
 
 Stylographs, 
 
 Tablets, 
 
 Tape. 
 
 Telegraph blanks. 
 
 Time-tables, 
 
 Tissue (Impression) 
 paper, 
 
 Tracing cloth. 
 
 Tracing paper, 
 
 Twine, 
 
 Typewriters and rib- 
 bons, 
 
 Wage tables, 
 
 Wastebaskets, 
 
 Water colors. 
 
 Water holders. 
 
 Wrapping paper, 
 
 Wringers for copying 
 presses. 
 
 18. OTHER EXPENSES. 
 
 This account includes cost of all supplies and expenses 
 in connection with cab and omnibus service not properly 
 chargeable to other " General Expenses " accounts. 
 
 IV. OTHEE OPEEATIONS-OE. 
 
 To this account should be credited the cost of transferring 
 baggage or other articles, trucking, etc., by equipment 
 of cab and omnibus service used in the service of other 
 departments, and all services performed by horses and 
 vehicles or employees of the cab and omnibus service for 
 the benefit of the rail department or other outside opera- 
 tions. 
 
 Note A. — If the actual cost of performing such service 
 can not be ascertained, an amount equitably approximating 
 cost should be credited to this account. 
 
 Note B. — The total of this account should equal amounts 
 charged in the same month to appropriate accounts in the 
 classification of rail lines or other outside operations.
 
 SLEEPING-CAR SERVICE. 69 
 
 7. SLEEPING-CAR SERVICK 
 
 OPERATING REVENUES. 
 
 GENERAL ACCOUNTS. 
 Account. 
 
 I. Berth and Seat Revenue. 
 II. Commissary Revenue. 
 III. Miscellaneous Revenue. 
 
 L BEETH AND SEAT REVENUE. 
 
 This account includes a carrier's revenue from the sale 
 of berths and seats in sleeping cars. To this account 
 should be charged amounts paid for fares refundetl, also 
 overcharges paid resulting from use of erroneous rates. 
 
 Note. — When foreign currency is accepted for sleeping-car 
 accommodations and taken into account at face value, the 
 amount of premium or discount resulting from redemption 
 of such currency should be adjusted through this account. 
 
 n. COMMISSARY REVENUE. 
 
 This account includes a carrier's revenue from meals, 
 wines, liquors, cigars, and tobacco furnished passengers and 
 employees when such commissary supplies are charged to 
 Sleeping-Car Service. 
 
 m. MISCELLANEOUS REVENUE. 
 
 This account includes revenue from rent of sleeping cars; 
 also all other revenue from operation of sleeping cars not 
 otherwise provided for.
 
 70 OUTSIDE OPERATIONS. 
 
 OPEKATING EXPENSES. 
 
 GENERAL ACCOUNTS. 
 Account. 
 
 I. Maintenance. 
 II. Conducting Sleeping Cars. 
 III. General Expenses. 
 
 PRIMARY ACCOUNTS. 
 I. Maintenance — 
 
 1. Sleeping Cars — Repairs. 
 
 2. Sleeping Cars — Renewals. 
 
 3. Sleeping Cars — Depreciation. 
 
 4. Other Expenses. 
 
 II. Conducting Sleeping Cars — 
 
 5. Superintendence. 
 
 6. Station Expenses. 
 
 7. Conductors and Porters. 
 
 8. Train Expenses. 
 
 9. Cleaning Cars. 
 
 10. Commissary Supplies. 
 
 11. Laundry. 
 
 12. Loss and Damage. 
 
 13. Injuries to Persons. 
 
 14. Other Exi)enses. 
 III. General Expenses — 
 
 15. Administration Expenses. 
 
 16. T^aw Expenses. 
 
 17. Advertising. 
 
 18. Insurance. 
 
 19. Stationery and Printing. 
 
 20. Other Expenses. 
 
 I. MAINTENANCE. 
 
 1. SLEEPING CARS— REPAIRS. 
 
 This account includes cost of material used (less sal- 
 vage) and lahor expended in repairing, painting, varnish- 
 ing, finishing, and lettering railway sleeping cars, and cost 
 of repairing and renewing furniture and fixtures thereof, 
 such as brake gear, carpets, cases, chairs, coal boxes, coat 
 hooks, curtains, cushions, electric bells, ice boxes, ice tanks, 
 lamp canopies, lamps (except signal or train), linoleum, 
 mats, matting, pigeonholes, raclis, ranges, rugs, signal and 
 bell cord hangers, speed recorders, stoves, tiles, tool cases, 
 water tanks; cost of all linen required properly to equip a 
 sleei)ing car for service, including reserve necessary to pro- 
 vide for the proper service of cars at all times; cost of 
 mattresses, blankets, i)illows, etc., required fully to equip 
 a sleeping car for service, glassware, dishes, cutlery, range 
 furniture, kitchen utensils, etc.; cost of material used and
 
 SLEEPING-CAR SERVICE. 71 
 
 labor expended iu cleaning or scrubbing preparatory to 
 painting; scraping and burning oCf old paint; reupholster- 
 ing seats and chairs; rewiring, repairing, and renewing 
 curtains and fixtures; cost of electric-lighting fixtures i)er- 
 nianently attached to cars; gas tanks, gas gages, and gas, 
 oil, and carburetor lamps; piping and other permanent fix- 
 tures used in gas lighting; all appliances used in carbu- 
 retor lighting [)ermanently attached to and forming part 
 of a car; steam pipes, radiators, and other i)ermanent ap- 
 pliances for heating cars, including steam-heat hose; cost 
 of cutting up sleeping cars when condemned ; also repairs 
 made to sleeping cars of other companies in service of a 
 carrier for which it is responsible. Traveling expenses of 
 employees whose pay is chargeable to this account, and 
 payments of royalties, or for patent rights on braises, brake 
 fixtures, and other appliances used on sleeping cars; also 
 proportion of shop expenses as provided in note following 
 account " Other Expenses," page 55, Classification of Oper- 
 ating Expenses for Steam Roads, Third Revised Issue. 
 
 The value of old material released during repairs, in- 
 surance recovered, and payments from other roads, should 
 be cretlited to this account. 
 
 Note. — The word " repairs " as here used includes all re- 
 pairs to or renewals of the more Important or vital parts of 
 sleeping cars, tlie necessity for which is caused by breaitase 
 or failure while In service; also the repairs to sleeping cars, 
 damaged through accident or otherwise, necessary to restore 
 tliem to servlcf, and also renewals of important or vital parts 
 made necessary by reason of age or wear and tear from use. 
 
 2. SLEEPING CARS— RENEWALS. 
 
 This account includes the original cost (estimated, if not 
 known), record value, or purchase price of all sleeping 
 cars condemned, destroyed, or sold, less: 
 
 (a) Amount previously charged for depreciation up to 
 date of retirement; 
 
 (&) Scrap value of salvage or the amount received from 
 sale of sleeping cars retired. 
 
 Note A. — Sleeping cars permanently retired from service 
 but held pending disposition, should be written out of serv- 
 ice through this account and carried in an appropriate ma- 
 terial account nt a nominal valuation or at actual scrap 
 value, If determinable. 
 
 Note B. — The term " record value " should not be inter- 
 preted to mean the value of equipment as it stands in the 
 capital account, unless that account represents the original 
 value of the equipment on hand. 
 
 3. SLEEPING CARS— DEPRECIATION. 
 
 This account includes a monthly charge representing de- 
 preciation on sleeping cars. This monthly charge should be 
 computetl at a certain rate per cent on the original cost 
 (estimated, if not known), record value, or purchase price 
 of such sleeping cars. Charges should be made to this ac- 
 count during the life of the sleeping cars, excei)t in cases of 
 sleeping cars which attain to greater than a normal life; 
 in such cases charges should cease when the diflference be-
 
 72 OUTSIDE OPERATIONS. 
 
 tween the original cost, record value, or purchase price and 
 the estimated scrap value shall have been charged to this 
 account. In case of sleeping cars prematurely retired 
 charges to this account should cease with the charges for 
 the month in which such retirement occurs. The sum of 
 the monthly charges during any tiscal year should equal 
 the estimated depreciation during that year. 
 
 Note A. — When sleeping cars nre prematurely retired, the 
 value (less salvage) not previously taken up through charges 
 to this account should be charged In the accounts for the 
 months In which retired to Account No. 2, " Sleeping Cars^ — • 
 Renewals," as provided in the text therefor. 
 
 Note B. — The sum of the monthly charges to this account 
 should equal the value lost through depreciation In respect to 
 a particular sleeping car, and, together with the charge to 
 Account No. 2, " Sleeping Cars — Renewals," and value of 
 salvage or amount received from sale, should provide a re- 
 serve for replacement of the sleeping car when retired. 
 
 4. OTHER EXPENSES. 
 
 This account includes all expenses in connection with 
 maintenance of equipment not properly chargeable to other 
 " Maintenance " accounts. 
 
 II. CONDUCTING SLEEPING OAES. 
 
 5. SUPERINTENDENCE. 
 
 This account includes: 
 
 Pay of officers. — Pay of officers directly in charge of 
 the operation of sleeping-car lines, whose duties are 
 supervising, inspecting, and otherwise directing the service. 
 
 Pay of clerks and attendants. — Pay of chief and other 
 clerks in offices, and porters and attendants in offices of 
 officers whose pay is chargeable to this account. 
 
 Office and other expenses. — Rent and cost, or propor- 
 tion thereof, of repairing rented offices; telephone service, 
 telegraph messages, and cost of heat, light, ice, water, 
 furniture, and supplies (except stationery and printing), 
 such as atlases, dictionaries, directories, maps, newspapers, 
 and periodicals for offices of officers whose pay is charged 
 to this account; incidental office and traveling expenses of 
 such officers and their clerks; premiums on fidelity bonds of 
 such officers and their assistants. 
 
 Note. — When officers and others, above enumerated, have 
 charge of other departments also, their salaries and expenses 
 should be apportioned among the departments over which 
 they have supervision. 
 
 6. STATION EXPENSES. 
 
 This account includes (when cost and expense, or pro- 
 portion thereof, can properly be allocated to operation of 
 sleeping-car lines) pay of local agents, ticket agents, relief 
 agents, assistant agents, station cashiers, clerks, and other 
 station employees of the Sleeping-Car Service; also cost of 
 fuel, water, steam, and supplies used in heating stations; 
 cost of, or payments for, gas, oil, electric current, and other 
 supplies for lighting stations; rent, or proportion thereof, 
 of station buildings ; cost of furniture and renewals and re-
 
 SLEEPING-CAR SERVICE. 73 
 
 pairs thereof; telephone service, express charges, telegraph 
 messages, and supplies; uniforms, uniform trimmings, and 
 badges for station employees; and premiums on lldelity 
 bonds of agents, cashiers, and other station employees ; also 
 rent and cost of supplies for rooms furnished to trainmen, 
 and all other station expenses and supplies incident to 
 operation of Sleeping-Car Service. 
 
 7. CONDUCTORS AND PORTERS. 
 
 This account includes pay of conductors and ix»rters em- 
 ployed in Sleepiug-Car Service. 
 
 NoTE.-^Pay of conductors and porters, when general to the 
 train, is charj^eable to the appropriate primary account under 
 Transportation Expenses (Rail). 
 
 8. TRAIN EXPENSES. 
 
 This account includes pay of cooks, waiters, barbers, and 
 other employees (except conductors and porters) on trains 
 or cars of sleeping-car lines ; cost of supplies, such as 
 brushes, combs, soap, matches, toilet paper, clothes brushes, 
 dusters, subscription to newspapers, magazines, guides, etc., 
 for use on cars ; cooks' and waiters' aprons, porters' caps, 
 etc. ; uniforms, uniform trimmings, punches, and badges of 
 train employees; premiums on fidelity bonds of train em- 
 ployees; cost of oil and wicking for lanterns of sleeping- 
 car employees, and waste for cleaning lanterns; rent and 
 cost of supplies for rooms furnished trainmen; also cost of 
 miscellaneous supplies required fully to equip cars for 
 service. 
 
 Note. — Ordinary train expenses, such as heating, lighting, 
 etc., when general to the train are chargeable to the appro- 
 priate primary accounts under Transportation Expenses 
 (Rail). 
 
 9. CLEANING CARS. 
 
 This account includes pay of car cleaners and cost of 
 water and supplies used in cleaning interior of sleeping cars, 
 beating carpets, bedding, polishing bright parts, and other 
 similar expense, including cost of brooms, brushes, soap, 
 modoc, and other liquids, sponges, and all other material 
 for cleaning and disinfecting ears, when such exjiense or 
 cost can be properly allocated to operation of sleeping-car 
 lines; also amounts paid other companies and individuals 
 for cleaning cars. 
 
 10. COMMISSARY SUPPLIES. 
 
 This account includes: 
 
 Fuel. — Cost of all fuel for cooking purposes. 
 
 Provisions. — Cost of all provisions, such as meats, fish, 
 vegetables, groceries, table water, ice, and similar supplies. 
 
 Bar supplies. — Cost of wines, liquors, beers, ales, mineral 
 water, etc., also cost of liquor licenses for sleeping cars 
 when liquors are served on such cars. 
 
 CiGAKS AND TOBACCO. — Cost of all cigars, cigarettes, and 
 tobacco.
 
 74 OUTSIDE OPERATIONS. 
 
 11. LAUNDRY. 
 
 This account includes cost of laundry work for sleeping 
 cars, such as laundering sheets, pillow cases, towels, table- 
 cloths, naplvins, jwrters', coolis', and waiters' coats, aprons, 
 * and caps, etc. 
 
 12. LOSS AND DAMAGE. 
 
 This account includes payments for settlement of claims 
 for damage or loss resulting from improper service rendered, 
 and loss, damage, or destruction of personal property, in- 
 cluding clothing worn or carried by passengers, and all ex- 
 penses directly incident thereto ; also pay and expenses of 
 employees and others engaged as witnesses or called in 
 consultation in relation to the adjustment of claims com- 
 ing under this head. 
 
 NoTR A. — Expenses not otlierwise provided for in connection 
 with the conduct of suits should be charged to account " Law 
 Expenses." but the amount of final judgments, including 
 plaintiffs' court costs, should be charged to this account. 
 
 Note B.— The pay and expenses of claim adjusters, clerks, 
 and others, whose pay can not be actually allocated to any 
 case, should be divided equally among personal injury and 
 other claims over which they have supervision. 
 
 33. INJURIES TO PERSONS. 
 
 This account includes all expenses Incident to injuries to 
 persons when caused directly in connection with conducting 
 sleeping-car lines; proportion of salaries and expenses of 
 physicians and surgeons, expenses of undertakers, nursing 
 and hospital attendance, medical and surgical supplies, 
 artificial limbs, funeral expenses, railway, boat, and carriage 
 fai*es for conveying injured persons and attendants; pay 
 and expenses of employees and others while attending cor- 
 oners' inquests or engaged as witnesses in law suits in con- 
 nection with persoyal-injury cases ; also proportion of pay 
 and expenses of claim adjusters and their clerks and pay 
 and expenses of employees and others called in consultation 
 in relation to the adjustment of claims coming under this 
 head. 
 
 Note A. — Expenses not otherwise provided for in connection 
 with the conduct of suits should he charged to account " Law 
 Expenses," but the amount of final judgments, including 
 plaintiffs' court costs, should be charged to this account. 
 
 Note B. — The pay and expenses of claim adjusters, clerks, 
 chief surgeons, and others, whose pay can not be actually 
 allocated to any case should be divided e(iually among per- 
 sonal injury and other claims over which they have super- 
 vision. 
 
 14. OTHER EXPENSES. 
 
 This account includes amounts paid for hire of sleeping 
 cars; also all expenses in connection with conducting sleep- 
 ing cars not properly chargeable to other " Conducting 
 Sleeping Cars" expenses. 
 
 in. GENEEAL EXPENSES. 
 
 15. ADMINISTRATION EXPENSES. 
 
 This account includes pay and expenses, or proportion 
 thereof, of general officers having direct supervision over
 
 SLEEPING-CAR SERVICE. 76 
 
 sleeping-car lines, pay and expenses, or proportion there- 
 of, of accountants, chief and other clerks and attendants 
 of officers whose pay is charged to this account; traveling 
 and other expenses of such employees. 
 
 Rent and repairs, or proi)ortion thereof, of rented build- 
 ings and fixtures therein, alterations of partitions and fix- 
 tures; furniture, and all expenses and supplies incident to 
 the heating, lighting, and care of general otHces; cost of at- 
 lases, directories, and other books of reference for general 
 office use; telephone service, express charges, telegraph 
 and cable tolls; payments for local messenger service, sub- 
 scriptions for newspapers and periodicals; premiums on 
 fidelity bonds of general office employees; all salaries and 
 expenses incurred by a carrier company in connection with 
 operating relief departments; also contributions made by a 
 carrier to such department and pensions paid to retired 
 employees and expenses in connection therewith. 
 
 NOTR A. — No charge should be made to this account ex- 
 cept for additional expenses occasioned by the operation of 
 sleeping cars. 
 
 Note B. — When officers and others, above enumerated, have 
 charge of other departments also, their salaries and expenses 
 should be apportioned among the departments over which 
 they have supervision. 
 
 16. LAW EXPENSES. 
 
 This account includes pay and expenses of vice-president 
 and assistants when directly in charge of law department, 
 all counsel, solicitors, and attorneys, their clerks and 
 attendants, and expenses of their offices ; cost of law books, 
 printing briefs, legal forms, testimony, reports, etc. ; fees 
 and retainers for service of attorneys not regular em- 
 ployees of a carrier; payments to arbitrators for the settle- 
 ment of disputed questions; costs of suits and payments of 
 special fees, notarial fees, and witness fees not provided 
 for elsewhere; expenses connected with taking depositions, 
 and all law and court expenses not provided for elsewhere. 
 
 17. ADVERTISING. 
 
 This account includes pay and expenses of advertising 
 agents, cost of bill posting, etc., printing advertising matter, 
 advertising in newspai)ers and periodicals for the purfwse 
 of securing traffic, postage and express charges on adver- 
 tising matter, and all other expenses for attracting traffic 
 chargeable to Sleeping-Car Service. 
 
 18. INSURANCE. 
 
 This account includes all premiums made or paid by a 
 carrier to its insurance fund and premiums (except re- 
 insurance premiums) paid by it to Insurance companies 
 for insuring sleeping cars while in repair shops or storage 
 yards, proi)erty or persons against loss, damage, or injury 
 by fire, accident, or other causes, when such loss, damage.
 
 76 
 
 OUTSIDE OPERATIONS. 
 
 or Injury would otherwise be chargeable to operation of 
 sleeping cars. 
 
 Note A. — The premiums paid by a carrier to Its Insurance 
 fund should be credited on its books to an " Insurance Re- 
 serve " account, to which the amount of all claims for dam- 
 ages to the property covered by Its insurance should be 
 charged. To such account should be charged all reinsurance 
 
 firemlums paid insurance companies, and to it should be cred- 
 ted all amounts recovered from Insurance companies for dam- 
 age to property reinsured by them. 
 
 Note B. — Insurance against fire, collision, or other damage 
 to sleeping cars In service for which the rail department 
 is responsible should be charged to " Insurance " account in 
 Classification of Operating Expenses for rail lines. 
 
 19. STATIONERY AND PRINTING. 
 
 This account includes cost of printing annual reports, 
 blank books, blank forms, contracts, leases, passes; also 
 postage, paper, stationery, and stationery supplies for 
 sleeping car service. It includes cost of all stationery and 
 printing of the law department, except cost of printing 
 briefs, legal forms, testimony, reiwrts, etc. 
 
 The following is a list of the more important Items 
 chargeable to this account : 
 
 Adding machines, 
 
 Addressographs and 
 supplies, 
 
 Arm rests, 
 
 Binders, 
 
 Blank books. 
 
 Blank cards. 
 
 Blank forms. 
 
 Blank paper, 
 
 Blank tablets, 
 
 Blotters, 
 
 Blotting paper. 
 
 Blueprint paper, 
 
 Bristol board, 
 
 Calculating ma- 
 chines. 
 
 Calendars, 
 
 Callgraphs, 
 
 Carbon paper. 
 
 Cardboard, 
 
 Cards, 
 
 Circulars, 
 
 Computing tables. 
 
 Copy ( impression ) 
 books. 
 
 Copying brushes. 
 
 Copying presses, 
 
 Crayons, 
 
 Cyclostyles, 
 
 Dating stamps 
 ribbons, 
 
 Drawing paper. 
 
 Duplicators, 
 
 Electric pens, 
 
 Envelopes, 
 
 Erasers, rubber 
 steel, 
 
 and 
 
 and 
 
 Eyelet punches. 
 
 Eyelets, 
 
 Forms, 
 
 Glass pens. 
 
 Hectographs, 
 
 Indexes, 
 
 Ink, for writing and 
 
 drawing. 
 Inkstands, 
 Invoice books, 
 Legal-cap paper, 
 Letter paper. 
 Manifold paper. 
 Manifold pens, 
 Mimeographs, 
 Mucilage, 
 Mucilage brushes, 
 Neostyles, 
 Note paper. 
 Notices, 
 
 Numbering stamps, 
 Oil paper, 
 Orders, 
 Paper, 
 
 Paper baskets, 
 Paper clips. 
 Paper cutters. 
 Paper fasteners. 
 Paper flies, 
 I'aper weights, 
 Papyrographs, 
 Parchment paper. 
 Pencils, for writing 
 
 and drawing. 
 Pencil sharpeners, 
 Penholders, 
 Pen racks, 
 
 Pens, for writing and 
 drawing. 
 
 Pins, 
 
 Postage, 
 
 Printed cards. 
 
 Printed tablets, 
 
 Rubber bands. 
 
 Rubber stamps, 
 
 Rulers, 
 
 Ruling pens, 
 
 Scrapbooks, 
 
 Sealing wax. 
 
 Seals, 
 
 Shears, 
 
 Shipping tags, 
 
 Shorthand notebooks, 
 
 Sponge cups. 
 
 Sponges, 
 
 Stamps, impression, 
 
 Stylographs, 
 
 Tablets, 
 
 Tape, 
 
 Telegraph blanks. 
 
 Tissue (impression) 
 paper. 
 
 Tracing cloth. 
 
 Tracing paper. 
 
 Twine, 
 
 Typewriters and rib- 
 bons. 
 
 Wage tables, 
 
 Wastebaskets, 
 
 Water colors. 
 
 Water holders, 
 
 Wrapping paper. 
 
 Wringers lor copying 
 presses. 
 
 20. OTHER EXPENSES. 
 
 This account includes Incidental expenses only — that is, 
 such exi)enses in connection with (icneral Exi>enses as are 
 not proiierly chargeable to any of the foregoing accounts.
 
 PARLOR AND CHAIR CAR SERVICE. 77 
 
 8. PARLOR AND CHAIR CAR SERVICE. 
 
 OPERATING REVENUES. 
 
 GENERAL ACCOUNTS. 
 
 Account. 
 
 I. Parlor and Chair Car Revenue. 
 II. Miscellaneous Revenue. 
 
 I. PAELOE AND OHAIE OAE EEVENUE. 
 
 This account iucliules a carrier's revenue from fares 
 collected from passengers for seats In parlor, observation, 
 and chair cars. To this account should be charged amounts 
 paid for fares refunded, also overcharges paid resulting 
 from use of erroneous rates. 
 
 Note. — Wh«n foreign currency Is accepted for parlor and 
 chair car accommodations and taken into account at face 
 value, the amount of premium or discount resulting from 
 redemption of such currency should be adjusted through 
 this account. 
 
 IL MISOELLANEOUS EEVENUE. 
 
 This account includes a carrier's revenue from meals, 
 wines, liquors, cigars, and tobacco prepareti or served in 
 parlor and chair cars, when such commissary supplies 
 are chargetl to parlor and chair car service; revenue from 
 rent of parlor and chair cars; and all other revenue from 
 oi)eration of parlor and chair cars not otherwise provided 
 for. 
 
 48536—08 6
 
 78 OUTSIDE OPERATIONS. 
 
 OPERATING EXPENSES. 
 
 GENERAL ACCOUNTS. 
 
 Account. 
 I. Maintenance. 
 II. Conducting Parlor and Chair Cars. 
 III. General Expenses. 
 
 PRIMARY ACCOUNTS. 
 
 I. Maintenance — 
 
 1. Parlor and Chair Cars — Repairs. 
 
 2. .Parlor and Chair Cars — Renewals, 
 
 3. Parlor and Chair Cars — Depreciation. 
 
 4. Other Expenses. 
 
 II. Conducting Parlor and Chaib Cabs — 
 
 5. Superintendence. 
 
 6. Employees. 
 
 7. Supplies and Commissary. 
 
 8. Injuries and Damages. 
 
 9. Other Exi)enses. 
 III. General Expenses — 
 
 10. Administration Expenses. 
 
 11. Insurance. 
 
 12. Stationery and Printing. 
 
 I. MAINTENANCE. 
 
 1. PARLOR AND CHAIR CARS— REPAIRS. 
 
 This account includes cost of material used (less sal- 
 vage) and labor expended in repairing, painting, varnish- 
 ing, finishing, and lettering railway parlor and chair cars, 
 and cost of repairing and renewing furniture and fixtures 
 thereof, such as brake gear, carpets, cases, chairs, coal 
 boxes, coat hooks, curtains, cushions, electric bells, ice boxes, 
 ice tanks, lamp canopies, lamps (except signal or train), 
 linoleum, mats, matting, pigeonholes, racks, ranges, rugs, 
 signal and bell cord hangers, speed recorders, stoves, tiles, 
 tool cases, water tanks; cost of range fui'niture. kitchen 
 utensils, cutlery, cuspidors, dishes, tableware, tablecloths, 
 napkins, linen, cook's and waiter's aprons, coats, and caps, 
 etc., and other similar articles and supplies necessary to 
 equip parlor and chair cars for service when the furnishing
 
 PARLOR AND CHAIR CAR SERVICE. 79 
 
 of meals is a regular part of service on parlor and chair 
 cars; cost of material used and labor expended in cleaning 
 or scrubbing preparatory to painting; scraping and burning 
 off old paint; reupholstering seats and cliairs; repairing 
 and renewing fixtures; cost of electric-lighting fixtures per- 
 manently attached to cars; gas tanks, gas gages, and gas, 
 oil, and carburetor lamps; piping and other i^ermanent fix- 
 tures used in gas lighting; all appliances usetl in carburetor 
 lighting permanently attached to and forming part of a car; 
 steam pipes, radiators, and other permanent appliances for 
 heating cars, including steam-heat hose; cost of cutting up 
 parlor and chair cars when condemned ; also repairs made 
 to parlor and chair cars of other companies in service of a 
 carrier for which it is responsible. Traveling expenses of 
 employees whose pay is chargeable to this accoimt, and pay- 
 ments of royalties, or for patent rights on brakes, brake 
 fixtures, and other appliances ui-eil on parlor and chair cars; 
 also proportion of shop expenses as provided in note fol- 
 lowing account " Other Exi)enses." page 55, Classification 
 of Oi)erating Expenses for Steam Roads, Third Revised Issue. 
 The value of old material released during repairs, insur- 
 ance recovered, and repayments from other roads, should 
 be credited to this account. 
 
 Note. — The word " repairs " as here used includes all 
 repairs to or renewals of the more important or vital parts 
 of parlor and chair cars, the necessity for which is caused 
 by breakage or failure while in service; also the repairs to 
 parlor and chair cars damaged through accident or other- 
 wise, necessary to restore them to service ; and also renewals 
 of Important or vital parts made necessary by reason of age 
 or wear and tear from use. 
 
 2. PARLOR AND CHAIR CARS— RENEWALS. 
 
 This account includes the original cost (estimated. If not 
 known), record value, or purchase price of all parlor and 
 chair cars condemned, destroyed, or sold, less: 
 
 (a) Amount previously charged for depreciation up to 
 date of retirement. 
 
 (6) Scrap value of salvage or the amount received from 
 sale of parlor and chair cars retired. 
 
 Note A. — Parlor and chair cars permanently retired from 
 service but held, pending disposition, should be written out 
 of service through this account, and carried In an appropri- 
 ate material account, at a nominal valuation or at actual 
 scrap value, If determinable. 
 
 Note B. — The term " record value " should not be Inter- 
 preted to mean the value of equipment as It stands In the 
 capital account, unless that account represents the original 
 value of the equipment on hand. 
 
 3. PARLOR AND CHAIR CARS— DEPRECIATION. 
 
 This account include a monthly charge representing de- 
 preciation on parlor and chair cars. This monthly charge 
 should be compute<l at a certain rate per cent on the original 
 cost (estimated, if not known), record value, or purchase 
 price of such parlor and chair cars. Charges should be made 
 to this account during the life of the parlor and chair cars,
 
 80 OUTSIDE OPERATIONS. 
 
 except in cases of parlor and chair cars wliicli attain to 
 greater than a normal life ; in such cases charges should 
 cease when the difference between the original cost, record 
 value, or purchase price and the estimated scrap value shall 
 have been charged to this account. In case of parlor and 
 chair cars pi-ematurelj' retired charges to this account 
 should cease with the charges for the month in which such 
 retirement occurs. The sum of the monthly charges during 
 any fiscal year should equal the estimated depreciation 
 during that year. 
 
 Note A. — When parlor and chair cars are prematurely re- 
 tired, the value (less salvage) not previously taken up through 
 charges to this account should be charged, in the accounts 
 for the months in which retired, to Account No. 2, " Par- 
 lor and Chair Cars — Renewals," as provided in the text 
 therefor. 
 
 Note B. — The sum of the monthly charges to this account 
 should equal the value lost through depreciation in respect 
 to a particular parlor or chair car, and, together with the 
 charge to Account No. 2, " Parlor and Chair Cars — Re- 
 newals," and value of salvage or amount received from sale, 
 should provide a reserve for replacement of the parlor or 
 chair car when retired. 
 
 4. OTHER EXPENSES. 
 
 This account includes all expenses in connection with 
 maintenance of equipment not properly chargeable to other 
 " Maintenance " accounts. 
 
 II. OONDUOTING PAELOE AND OHAIE OAES, 
 
 5. SUPERIXTENDENCE. 
 
 This account includes : 
 
 Pay of officers. — Pay of officers directly in charge of the 
 operation of parlor and chair car lines, whose duties are 
 supervising, inspecting, and otherwise directing the service. 
 
 Pay of clerks and attendants. — Pay of chief and other 
 clerks in oflices, and porters and attendants in offices of 
 officers whose pay is chargeable to this account. 
 
 Office and other expenses. — Rent and repairs, or pro- 
 portion thereof, of rented offices; telephone service; tele- 
 graph messages, and cost of heat, light, ice, water, furniture, 
 and supplies (except stationery and printing), such as 
 atlases, dictionaries, directories, maps, newspapers and pe- 
 riodicals for offices of officers whose pay Is charged to this 
 account ; incidental office and traveling expenses of such 
 officers and their clerks; premiums on fidelity bonds of 
 such officers and their assistants. 
 
 Note. — When oflBcers and others, above enumerated, have 
 charge of other departments also, their salaries and expenses 
 should be apportioned among the departments over which 
 they have supervision. 
 
 6. EMPLOYEES. 
 
 This account includes pay of conductors, porters, cooks, 
 waiters, barbers, and other employees on trains or cars of 
 parlor and chair car lines. 
 
 Note. — Pay of conductors, porters, etc., when general to 
 the train are chargeable to Operating Expenses (Rail).
 
 PARLOR AND CHAIR CAR SER\aCE. 81 
 
 7. ST^PPLIES AND COMMISSARY. 
 
 This account includes : 
 
 Fuel. — Cost of all fuel for cooking purposes. 
 
 Provisions. — Cost of all provisions, such as meats, fish, 
 vegetables, groceries, table waters, ice, and similar supplies. 
 
 Bab supplies. — Cost of wines, liquors, beers, ales, mineral 
 water, etc, also cost of liquor licenses for parlor and chair 
 cars when liquors are served on such cars. 
 
 Cigars and tobacco. — Cost of all cigars, cigarettes, and 
 tobacco. 
 
 Laundry. — Cost of laundry work for parlor and chair 
 cars, such as laundering towels, tablecloths, napkins, cooks', 
 porters', and waiters' coats, aprons, caps, etc. 
 
 Miscellaneous. — Rent and cost of supplies for rooms fur- 
 nished trainmen. 
 
 8. INJURIES AND DAMAGES. 
 
 This account Includes : 
 
 Loss AND DAMAGE. — Payments for settlement of claims 
 for damage, or loss resulting from improper service ren- 
 dered, and loss, damage or destruction of personal property, 
 including clothing worn or carried by passengers, and all 
 expenses incident thereto; also pay and expenses of em- 
 ploj-ees and others engaged as witnesses or called in con- 
 sultation in relation to the adjustment of claims coming 
 under this head. 
 
 Injuries to persons. — All expenses Incident to Injuries 
 to persons when caused directly in connection with con- 
 ducting parlor and chair cars ; proportion of salaries and 
 expenses of physicians and surgeons, expenses of under- 
 takers, nursing and hospital attendance, medical and surgi- 
 cal supplies, artificial limbs, funeral expenses, railway, 
 boat and carriage fares for conveying injured persons and 
 attendants; pay and expenses of employees and others while 
 attending coroners' inquests or engaged as witnes.ses In law 
 suits in connection with personal injury cases; also propor- 
 tion of pay and expenses of claim adjusters and their clerks, 
 and pay and expenses of employees and others calletl in 
 consultation in relation to the adjustment of claims coming 
 under this head. 
 
 Note A. — Expenses not otherwise provided for In connec- 
 tion with the conduct of suits should l)e charged to account 
 "Administration Expenses," but the amount of final judg- 
 ments. Including plaintiffs' court costs, should be charged to 
 this account. 
 
 Note B. — The pay and expenses of claim adjusters, clerks, 
 chief surgeons, and others, whose pay can not be actually 
 allocated to any case, should be divided equally among per- 
 sonal injury and other claims over which they have super- 
 visiOD.
 
 82 OUTSIDE OPERATIONS. 
 
 9. OTHER EXPENSES. 
 
 This account includes cost of brushes, brooms, dusters, 
 soap, etc., for cleaning and scouring interior of parlor and 
 chair cars, and amounts paid other companies and indi- 
 viduals for inside cleaning; flowers and plants; coolis' and 
 waiters' aprons, caps, etc. ; uniforms, uniform trimmings, 
 punches, and badges for employees of parlor and chair 
 cars; premiimis on fldelity bonds of parlor and chair car 
 employees; amoiuits paid for hire of parlor and chair cars; 
 and such other supplies and exiienses of parlor and chair 
 car service not chargeable to other " Conducting Parlor and 
 Chair Cars" accounts. 
 
 Note. — Ordinary train expenses such as heating, lighting, 
 etc., when general to the train, are chargeable to Operating 
 Expenses (Rail). 
 
 ni. GElfEEAL EXPENSES. 
 
 10. ADMINISTRATION EXPENSES. 
 
 This account includes pay and expenses, or proportion 
 thereof, of general officers having direct supervision over 
 parlor and chair car lines ; pay and expenses, or proportion 
 thereof, of accountants, chief and other clerlvs and attend- 
 ants in offices of officers whose pay is charged to this 
 account ; traveling and other expenses of such employees. 
 
 Rent and repairs, or proportion thereof, of buildings, 
 and fixtures therein ; alterations of partitions and fixtures, 
 furniture, expenses of heating, lighting and care of general 
 offices; cost of atlases, directories, and other books of refer- 
 ence for general office use ; telephone service, telegraph mes- 
 sages, messenger service, subscriptions to newspapers and 
 periodicals; premiums on fidelity bonds of general office 
 employees, and other supplies and expenses connected with 
 offices of officers whose pay is charged to this account. 
 
 Law expenses, including pay, or proportion thereof, of 
 official directly in charge of law department, counsel, 
 solicitors, and attorneys, their clerks, and attendants, and 
 exiJenses of their offices, legal forms and law books, fees 
 and other expenses and costs as provided for in ac- 
 count " Law Expenses," Classification of Operating Ex- 
 penses for Steam Roads, Third Revised Issue* 
 
 Advertising, including pay and exiienses of advertising 
 agents, cost of bill posting, etc., printing advertising matter ; 
 advertising in newspapers and periodicals for the purpose 
 of securing traffic; postage and express charges on adver- 
 tising matter; and all other expenses for attracting traffic, 
 chargeable to Parlor and Chair Car Service. 
 
 Salaries and expenses incurred by a carrier in connection 
 with operating relief departments for the benefit of parlor 
 and chair car lines. 
 
 Pensions paid to retired employees of parlor and chair 
 car lines and expense in connection therewith.
 
 PARLOR AND CHAIR CAR SERVICE. 83 
 
 Cost of supplies and sucli other items of expense in con- 
 nection witli General Expenses, not otherwise provided for. 
 Note A. — No charge should be made to this account except 
 for additional expense occasioned by the operation of parlor 
 and chair cars. 
 
 Note B. — When oflScers and others, above enumerated, have 
 charge of other departments also, their salaries and expenses 
 should be apportioned among the departments over which 
 they have supervision. 
 
 11. INSURANCE. 
 
 This account includes all premiums made or paid by a 
 carrier to its insurance fund and premiums (except rein- 
 surance premiums) paid by it to insurance companies, for 
 insuring parlor and chair cars while in repair shops or 
 storage yards, property or i^ersons against loss, damage, or 
 injury by fire, accident, or other causes, when such loss, 
 damage, or injury would otherwise be chargeable to opera- 
 tion of parlor and chair cars. 
 
 Note A. — The premiums paid by a carrier to its insurance 
 fund should be credited on its books to an " Insurance Re- 
 serve " account, to which the amount of all claims for dam- 
 ages to the property covered by Its Insurance should be 
 charged. To such account should be charged all reinsurance 
 premiums paid insurance companies, and to it should be 
 credited all amounts recovered from insurance companies 
 for damage to property reinsured by them. 
 
 NoTK H. — Insurance against fire, collision, or other damage 
 to parlor and chair cars In service for which the rail depart- 
 ment is responsible should be charged to " Insurance ' ac- 
 count in Classification of Operating Expenses for rail lines. 
 
 12. STATIONERY AND PRINTING. 
 
 This account includes the cost of stationery, stationery 
 supplies, printing, books, and blank forms used in connec- 
 tion with the operation of parlor and chair cars. (Dic- 
 tionaries, i)eriodicaIs, technical books, etc., should be charged 
 to accounts "Superintendence" or "Administration Ex- 
 penses.")
 
 84 OUTSIDE OPERATIONS. 
 
 9. DINING AND SPECIAL CAR SERVICE. 
 
 OPERATING REVENUES. 
 
 GENERAL ACCOUNTS. 
 
 Account. 
 
 I. Dining and Special Cab Revenue. 
 II. Miscellaneous Revenue. 
 
 I. DINING AND SPEOLAi OAE REVENUE 
 
 This account includes a carrier's revenue from meals, 
 wines, liquors, cigars, cigarettes, etc., served from dining, 
 cafe, buffet, composite, or similar cars. 
 
 n. MISCELLANEOUS EEVENUE. 
 
 This account includes a carrier's revenue from rent of 
 dining and special cars; also all other revenue from opera- 
 tion of dining and special cars not otherwise provided for..
 
 DINING AND SPECIAL CAR SERVICE. 85 
 
 OPERATING EXPENSES. 
 
 GENERAL ACCOUNTS. 
 
 Account. 
 
 I, Maintenance. 
 II. Conducting Dining and Special Cars. 
 III. Genebal Expenses. 
 
 PRIMARY ACCOUNTS. 
 
 I. Maintenance — 
 
 1. Dining and Special Cars — Repairs. 
 
 2. Dining and Special Cars — Renewals. 
 
 3. Dining and Special Cars — Depreciation. 
 
 4. Other Expenses. 
 
 II. Conducting Dining and Special Cabs — 
 
 5. Superintendence, 
 
 6. Employees. 
 
 7. Fuel and Supplies. 
 
 8. Injuries and Damages. 
 
 9. Other Expenses. 
 
 III. Genebal Expenses — 
 
 10. Administration Expenses. 
 
 11. Insurance. 
 
 12. Stationery and Printing. 
 
 I. MADfTENANOE. 
 
 1. DINING AND SPECIAL CARS— REPAIRS. 
 
 This account includes cost of material used (less salvage) 
 and labor expended in repairing, painting, varnishing, finish- 
 ing, and lettering railway dining and special cars (see Note 
 A under this account), and cost of repairing and renewing 
 furniture and fixtures thereof, such as brake gear, carpets, 
 cases, chairs, coal boxes, coat hooks, curtains, cushions, 
 electric bells. Ice boxes, ice tanks, lamp canopies, lamps 
 (except signal or train), linoleum, mats, matting, pigeon- 
 holes, racks, rugs, signal and bell cord hangers, speed re- 
 corders, stoves, tables, tiles, tool cases, water tanks, ranges 
 and range furniture, kitchen utensils, silverware, dishes, 
 glassware, cutlery, cuspidors, linen, tablecloths, napkins, 
 towels, cooks' and waiters' coats, aprons, caps, etc., and 
 other similar articles and supplies necessary to equip dining
 
 86 OUTSIDE OPERATIONS. 
 
 and special cars for service; cost of material used and 
 labor expended in cleaning or scrubbing preparatory to 
 painting ; scraping and burning off old paint ; repairing 
 seats and cbairs; repairing and renewing curtains and fix- 
 tures; cost of electric-lighting fixtures permanently attached 
 to cars; gas tanks, gas gages, and gas, oil, and carburetor 
 lamps; piping and other permanent fixtures used in gas 
 lighting; all appliances used in carburetor lighting perma- 
 nently attached to and forming part of a car ; steam 
 pipes, radiators, and other permanent appliances for heat- 
 ing cars, including steam-heat hose; cost of cutting up 
 dining and special cars when condemned ; also repairs made 
 to dining and special cars of other companies in service of 
 a carrier for which it is responsible ; traveling expenses of 
 employees whose pay is chargeable to this account, and 
 payments of royalties, or for patent rights on brakes, brake 
 fixtures, and other appliances used on dining and special 
 cars; also proportion of shop exjjenses as provided iu note 
 following account " Other Expenses," page 55, Classification 
 of Operating Expenses for Steam Roads, Third Revised 
 Issue. 
 
 The value of old material released during repairs, insur- 
 ance recovered, and repayments from other roads, should 
 be credited to this account. 
 
 Note A. — The following cars nre classified as dintng and 
 special cars ; Buffet, Caf6, Dininsr. and Special. 
 
 Note B. — The word " repairs as here used includes all 
 repairs to or renewals of the more important or vital parts of 
 dining and special cars, the necessity for which is caused by 
 breakage or failure while in service ; also the repairs to 
 dining and special cars, damaged through accident or other- 
 wise, necessary to restore them to service ; and also renew- 
 als of important or vital parts made necessary bj reason of 
 age or wear and tear from use. 
 
 2. DINING AND SPECIAL CARS— RENEWALS. 
 
 This account includes the original cost (estimated, if not 
 known), record value, or purchase price of all dining and 
 special cars condemned, destroyed, or sold, less: 
 
 (c) Amount previously charged for depreciation up to 
 date of retirement; 
 
 (6) Scrap value of salvage or the amount received from 
 sale of dining and special cars retired. 
 
 Note A. — Dining and special cars permanently retired from 
 service, but held pending disposition, should be written out 
 of service through this account, and carried in an appro- 
 priate material account at a nominal valuation or at actual 
 scrap value. If determinable. 
 
 Note B. — The term " record value " should not be in- 
 terpreted to mean the value of equipment as It stands In 
 the capital account, unless that account represents the 
 original value of the equipment on hand. 
 
 3. DINING AND SPECIAL CARS— DEPRECIATION. 
 
 This account includes a monthly charge representing 
 depreciation on dining and special cars. This monthly 
 charge should be computed at a certain rate i>er cent on
 
 DINING AND SPECIAL CAR SERVICE. 87 
 
 the original cost (estimated, if uot linown), record value, 
 or purchase price of such diuiug and special cars. Charges 
 should be made to this account during the life of the dining 
 and si)ecial cars, excei)t in cases of dining and si>ecial cars 
 which attain to greater than a normal life; in such cases 
 charges should cease when the difference between the origi- 
 nal cost, record value, or purchase price and the estimated 
 scrap value shall have been charged to this account. In 
 case of dining and special cars prematurely retired charges 
 to this account should cease with the charges for the month 
 in which such retirement occurs. The sum of the monthly- 
 charges during any fiscal year should equal the estimated 
 depreciation during that year. 
 
 Note A. — When dining and special cars are prematurely 
 retired, the value (less salvage) not previously taken up 
 through charges to this account should be charged, in the 
 accounts for the months In which retired, to Account No. 2, 
 " Dining and Special Cars — Renewals," as provided in the 
 text therefor. 
 
 Note B. — The sum of the monthly charges to this account 
 should equal the value lost through depreciation in respect to 
 a particular dining or special car, and, together with the 
 charge to Account No. 2, " Dining and Special Cars — Re- 
 newals " and value of salvage or amount received from sale, 
 should provide a reserve for replacement of the dining or 
 special car when retired. 
 
 4. OTHER EXPENSES. 
 
 This account includes all expenses in connection with 
 maintenance of equipment not properly chargeable to other 
 " Maintenance " accounts. 
 
 n. OONDUOTING DINING AND SPECIAL OAES. 
 
 5. SUPERINTENDENCE. 
 
 This account includes: 
 
 Pay of officers. — Pay of officers directly in charge of 
 the operation of dining and special cars, whose duties are 
 supervising, inspecting, and otherwise directing the service. 
 
 Pay of clerks and attendants. — Pay of chief and other 
 clerks in offices, and porters and attendants in offices of 
 officers whose pay is chargeable to this account. 
 
 Office and other expenses. — Rent and repairs, or pro- 
 portion thereof, of rented offices ; telephone service, tele- 
 graph messages, and cost of heat, light, ice, water, furni- 
 ture, and supplies (except stationery and printing), such as 
 atlases, dictionaries, directories, maps, newspapers, and pe- 
 riodicals for offices of officers whose pay is charged to this 
 account ; Incidental office and traveling expenses of such 
 officers and their clerics; also premiums on fidelity bonds 
 of such officers and their assistants. 
 
 Note. — When oflBcers and others, above enumerated, have 
 charge of other departments also, their salaries and expenses 
 should be apportioned among the departments over which 
 they have supervision.
 
 88 OUTSIDE OPERATIONS. 
 
 G. EMPLOYEES. 
 
 This account includes : 
 
 Pay of car employees. — Pay of conductors, cooks, wait- 
 ers, porters, and other employees on dining and special 
 cars. 
 
 Pay of commissary employees. — Pay of storekeepers, 
 storekeeper's assistants, clerks, porters, and other em- 
 ployees at supply depots and storehouses. 
 
 Note. — Pay of conductors, porters, etc., when general to 
 the train should be charged to Operating Expenses (Rail). 
 
 7. FUEL AND SUPPLIES. 
 
 This account includes : 
 
 Fuel. — Cost of all fuel for cooking purposes. 
 
 Provisions. — Cost of all provisions, such as meats, gro- 
 ceries, vegetables, fish, table waters, ice, and similar sup- 
 plies. 
 
 Bar supplies. — Cost of wines, liquors, beers, ales, min- 
 eral waters, etc. ; also cost of liquor licenses for dining and 
 special cars. 
 
 Cigars and tobacco. — Cost of all cigars, cigarettes, and 
 tobacco. 
 
 Laundry. — Cost of laundry work for dining and special 
 cars, such as laundering tablecloths, napkins, towels, cook's 
 and waiter's coats, aprons, caps, etc. 
 
 Miscellaneous. — Rent and cost of supplies for rooms fur- 
 nished to trainmen. 
 
 8. INJURIES AND DAMAGES. 
 
 This account includes: 
 
 Injuries to persons. — All expenses Incident to injuries 
 to persons when caused directly in connection with the 
 operation of dining and special cars ; proportion of sal- 
 aries and expenses of physicians and surgeons, expenses of 
 undertakers, nursing and hospital attendance, medical and 
 surgical supplies, artificial limbs, funeral expenses, railway, 
 boat, and carriage fares for conveying injured persons and 
 attendants; pay and expenses of employees and others 
 while attending coroner's inquests or engaged as witnesses 
 in lawsuits in connection with personal-injury cases; also 
 proportion of pay and expenses of claim adjusters and their 
 clerks, and pay and expenses of employees and others called 
 in consultation in relation to the adjustment of claims com- 
 ing under this head. 
 
 Damage to personal property and other losses. — This 
 account includes payments for settlement of claims for 
 damage or loss resulting from improper service rendered, 
 and loss, damage, or destruction of personal property, in- 
 cluding clothing worn or carried by passengers, and all 
 expenses directly incident thereto; also pay and expenses 
 of employees and others while engaged as witnesses or
 
 DINING AND SPECIAL CAR SERVICE. 89 
 
 called in consultation in relation to the adjustment of 
 
 claiuis coming under this head. 
 
 Note A. — Expenses not otherwise provided for In connection 
 with the conduct of suits should be charged to account "Ad- 
 ministration Expenses," but the amount of final judgments, 
 including plaintiffs' court costs, should be charged to this ac- 
 count. 
 
 Note B. — The pay and expenses of claim adjusters, clerks, 
 and others, whose pay can not be actually allocated to any 
 case, should be divided equally among personal Injury ana 
 other claims over which they have supervision. 
 
 9. OTHER EXPENSES. 
 
 This account Includes cost of flowers and plants, soap, 
 scrubbing brushes, brooms, and other articles for cleaning 
 and scouring kitchen and table ware and interiors of dining 
 and caf6 cars ; also premiums on fidelity bonds of dining 
 and special car employees; amounts paid other companies 
 and individuals for cleaning cars; amounts paid for hire 
 of dining and special cars; and all other expenses In con- 
 nection with operation of dining and special cars not 
 chargeable to other " Conducting dining and special cars " 
 accounts. 
 
 Note. — Ordinary train expenses, such as heating, lighting, 
 lubricating, etc., when general to the train, should be charged 
 to Operating Expenses (Rail). 
 
 m. GENEEAL EXPENSES. 
 
 10. ADMINISTRATION EXPENSES. 
 
 This account includes pay and expenses, or proportion 
 thereof, of general officers having direct supervision over 
 dining and special car lines ; pay and expenses, or propor- 
 tion thereof, of accountants, chief and other clerks and at- 
 tendants in offices of officers whose pay Is charged to this 
 account ; traveling and other expenses of such employees. 
 
 Rent and repairs, or proportion thereof, of buildings and 
 fixtures therein, alterations of partitions and fixtures, furni- 
 ture, expenses of heating, lighting, and care of general 
 offices, cost of atlases, directories, and other books of refer- 
 ence for general office use, telephone service, telegraph 
 messages, messenger service, subscriptions to newspapers 
 and iKTlodicals, and other supplies and expenses connected 
 with offices of officers whose pay is charged to this account. 
 
 Law expenses. Including pay, or proportion thereof, of 
 official directly in charge of law department, counsel, solic- 
 itors, and attorneys, their clerks and attendants, and ex- 
 penses of their offices, legal forms and law books, fees and 
 other expenses and costs as provided for In account " Law 
 Expenses," Classification of Operating Expenses for Steam 
 Roads, Third Revised Issue. 
 
 Advertising, including pay and expenses of advertising 
 agents, cost of bill posting, etc., printing advertising matter; 
 advertising in newspai^ers and periodicals for the purpose 
 of securing traffic; postage and express charges on adver-
 
 90 OUTSIDE OPERATIONS. 
 
 tising matter; and all other expenses for attracting traffic 
 chargeable to Dining and Special Car Service. 
 
 Salaries and expenses incurred by a carrier in connection 
 with operating relief departments for the benefit of dining 
 and special car lines. 
 
 Pensions paid to retired employees of dining and special 
 car Hues and expense in connection therewith. 
 
 Cost of supplies and such other items of expense in con- 
 nection with " General Expenses " not otherwise provided 
 for. 
 
 Note A. — No charge should be made to this account except 
 for additional expense occasioned by the conducting of the 
 outside operation. 
 
 Note B. — When officers above enumerated have charge of 
 other departments also, their salaries and expenses should 
 be apportioned equally among the departments over which 
 they have supervision. 
 
 11. INSURANCE. 
 
 This account includes nil premiums made or paid by a 
 carrier to its insurance fund and premiums (except rein- 
 surance premiums) paid by it to insurance companes, for 
 insuring dining and special cars while in repair shops or 
 storage yards, property or persons against loss, damage, or 
 injury by fire, accident, or other causes, when such loss, 
 damage, or injury would otherwise be chargeable to dining 
 and special cars. 
 
 Note A. — The premiums paid by a carrier to its insurance 
 fund should be credited on its books to an " Insurance Re- 
 serve " account, to which the amount of all claims for dam- 
 ■ ages to the property covered by its insurance should be 
 charged. To such account should be charged all reinsurance 
 premiums paid insurance companies, and to it should l>e 
 credited all amounts recovered from Insurance companies for 
 damage to property reinsured l)y them. 
 
 Note B. — Insurance against Are, collision, or other damage 
 to dining and special cars in service for which the rail de- 
 partment is responsible should be charged to " Insurance " 
 account in Classification of Operating Expenses for rail lines. 
 
 12. STATIONERY AND PRINTING. 
 
 This account includes the cost of stationery, stationery 
 supplies, printing, books, and blank forms used in connec- 
 tion with the operation of dining and special cars. (Diction- 
 aries, periodicals, technical books, etc., should be charged to 
 account "Superintendence" or "Administration expenses.")
 
 ELECTRIC LIGHT AND POWER PLANTS. 91 
 
 10. ELECTRIC LIGHT AND POWER PLANTS. 
 
 OPERATING REVENUES. 
 
 GENERAL ACCOUNTS. 
 Account. 
 
 I. Plant Revenue. 
 II. NoNPLANT Revenue. 
 
 L PLANT EEVENUE. 
 
 This account includes: 
 
 Commercial lighting revenue, — Amounts accruing from 
 the sale of electric current for commercial lighting, whether 
 arc or incandescent, metered or flat rate. 
 
 Commercial power revenue. — Amounts accruing from the 
 sale of electric current to consumers for commercial power, 
 whether metered or flat rate. 
 
 Municipal lighting revenue — streets. — Amounts accru- 
 ing from the sale of electric current to municipalties for the 
 lighting of streets, parks, plazas, etc., whether arc or incan- 
 descent, metered or flat rate. 
 
 Municipal lighting revenue — buildings. — Amounts 
 accruing from the sale of electric current for the lighting of 
 municipal buildings or structures, whether arc or incan- 
 descent, metered or flat rate. 
 
 Municipal power revenue. — Amounts accruing from the 
 sale of electric current to municipalities for power, whether 
 metered or flat rate. 
 
 Sales to distributing companies. — Amounts accruing 
 from the sale of electric current to other companies, firms, 
 or individuals for purposes of transiwrtation or for dis- 
 tribution or resale to consumers, whether metered or flat 
 rate. 
 
 Heating revenue. — Amounts accruing from the sale of 
 electric current for heating, whether metered or flat rate. 
 
 Miscellaneous plant revenue. — Amounts accruing from 
 plant operation not otherwise provided for. 
 
 To the account Plant Revenue should be charged uncol- 
 lectible accounts, discounts, and other authorized deductions. 
 
 II. NONPLANT KEVENUE. 
 
 This account includes revenue from jobbing, installation, 
 etc., the cost of which is included in operating exi>enses and 
 Inseparable therefrom, and other amounts earned not from 
 plant operation. 
 
 Note. — No revenue should be set up by an outside opera- 
 tion for service rendered or product furnished to the rail 
 department or another outside operation of the respondent 
 carrier, but the cost of such service or product should be 
 credited to Operating Expenses, Account VI, " Other Oper- 
 ations — Cr."
 
 92 
 
 OUTSIDE OPERATIONS. 
 
 OPERATING EXPENSES. 
 
 GENERAL ACCOUNTS. 
 Account. 
 
 I. Maintenance of Buildings and Stbuctubes, 
 II. Maintenance of Manufacturing Plant. 
 
 III. Commercial Expenses. 
 
 IV. Production Expenses. 
 V. General Expenses. 
 
 VI. Other Operations — Cb. 
 
 I. MAINTENANOE OP BUILDINQS AND STEUOTUEES. 
 
 This account includes: 
 
 Superintendence : 
 
 Pay of officers. — Pay of superintendent, architect, elec- 
 trical engineer, master carpenter, fire and sanitary inspector, 
 their respective assistants, and other ofBcials engaged 
 directly in the maintenance of buildings, structures, and 
 transmission and distribution lines. 
 
 Pay of clerks and attendants. — Pay of chief and other 
 clerks, draftsmen, and attendants in offices of officers whose 
 pay is charged to this account. 
 
 Office and other expenses. — Rent, and cost of repair- 
 ing rented offices, rent and cost of telephone service, tele- 
 graph messages, iwstage, heat, light, ice, water, furniture, 
 and supplies for offices of officers whose pay is charged to 
 this account; incidental office and traveling expenses of 
 such officers and their clerks; premiums on fidelity bonds 
 of such officers and their assistants, and their dues and 
 expenses incident to membership in technical associations; 
 and expenses of photographing buildings and structures. 
 
 Cost of engineering and drafting instruments, expenses 
 of repairing them, and cost of supplies (including stationery 
 and printing) used by officers and employees whose pay is 
 charged to this account. 
 
 The following is a list of the more important articles 
 chargeable under this head : 
 
 Atlases, Magnets, 
 
 Barometers, Magnifiers, 
 
 Books, scientific and Oilstones, 
 reference. Pantographs, 
 
 Parallel rulers, 
 
 Periodicals, 
 
 Plane tables, 
 
 Planimeters, 
 
 Plummets, 
 
 Protractors, 
 
 Ranging poles, 
 
 Reading glasses. 
 
 Rods, 
 
 Scales, 
 
 Section liners, • 
 
 Sextants. 
 
 Slide rules. 
 
 Boxes for blueprints. 
 
 Boxes for drawing In- 
 struments, 
 
 Cameras and supplies 
 for. 
 
 Chains, 
 
 Compasses, 
 
 Curves, 
 
 Directories, 
 
 Drawing boards. 
 
 Drawing instruments, 
 
 lyevel rods, 
 
 Ijeveis, 
 
 Stakes, 
 
 Straightedges, 
 Tacks for drawing 
 
 boards. 
 Tally registers, 
 Tapellnes, 
 Tee squares, 
 Thermometers, 
 Tin boxes for 
 
 ings and prints. 
 Transits, 
 Traverse tables. 
 Triangles, 
 Tripods, 
 Verniers. 
 
 trac-
 
 ELECTRIC LIGHT AND POWER PLANTS. 93 
 
 Note A.— When employees ennraernte<l above nre cngacred 
 in work not chargeable to " Maintenance of Buildings and 
 Structures," their pay and expenses should be charged to the 
 specific work on which engiiged. 
 
 Note B. — When oflBcers and others al>ove enumerated have 
 charge of other departments also, their salaries and expenses 
 should he apportioned among the departments over which 
 they have supervision. 
 
 Buildings, Fixtures, and Grounds : 
 
 All expenses incident to the repair and renewal of build- 
 ings used in operation (except rented offices provided for 
 elsewhere), and the maintenance of streets, driveways, and 
 grounds connected therewith, as follows: 
 
 Buildings. — Cost of material used (less salvage) and 
 labor expended in repairs to and renewals of buildings 
 and structures, including gas holders in connection with 
 generating stations; foundations for machinery and appa- 
 ratus: in painting, glazing, graining, varnishing, papering, 
 calciminlng, and decorating buildings; signs on buildings; 
 building permits; cost of land for buildings, when charge- 
 able to expenses; removing old structures, and removing 
 snow from the roofs of buildings. 
 
 The following Is a list of the more important structures 
 classified as buildings: 
 
 Bins for material. Hose houses, Stacks, brick. 
 
 Breakwaters for pro- Ice houses. Stacks, self-support- 
 
 tection of buildings, Laboratories, ing. 
 
 Carpenter shops. Lumber sheds, Stations, generating, 
 
 Coal chutes. Offices, Storage battery 
 
 Coal hoists. Offices, general, houses, 
 
 Enginehouses. Oil houses, Storehouses, 
 
 Fire-engine houses. Outhouses, Substations, 
 
 Foundries, I'ower houses. Test rooms. 
 
 Fuel houses. Repair shops, Tool houses, 
 
 Gas holders. Scrap bins. Warehouses, 
 
 General offices. Shops, blacksmith, Wheelhouses. 
 
 Generating station Shops, machine, 
 
 buildings. Stables. 
 
 Fixtures. — Cost of material used (less salvage) and labor 
 expended In repairs to and renewals of fixtures (first cost 
 when chargeable to expenses), such as bunks, counters, file 
 cases, ice chests, railings, shelving, etc., which are Immov- 
 able and built in as part of a structure. 
 
 Machinery and appliuncen. — Cost of material used (less 
 salvage) and labor expended In repairs to and renewals 
 of machinery and appliances necessary to equip buildings for 
 occupancy, but not constituting a part of the producing 
 equipment. Such machinery and appliances include the 
 following: 
 
 Engines, boilers, dynamos, hydraulic rams, and appur- 
 tenances and accessories thereto. 
 
 Freight and passenger elevator system for buildings. 
 Including cables, cars, counterbalances, cylinders, electric 
 connections, plungers, and other fittings. 
 
 48536—08 7
 
 94 OUTSIDE OPERATIONS. 
 
 Heating and ventilating system for Imildings, including 
 furnaces, flues, pipes, power ventilators, radiators, regis- 
 ters, and permanent electrical installation. 
 
 Lighting system for buildings, including switchboards, 
 arc lamps, chandeliers, electric-light wiring and fixtures, 
 electroliers, gas burners, gas fittings, and lamps when per- 
 manently attached to buildings. 
 
 Water supply and drainage system for buildings, includ- 
 ing cisterns, hydrants, pumps, standpipes, tanks, wash- 
 stands, water-closets, and water pipes ; also the cleaning of 
 sewers. 
 
 Fire protection system for buildings, including fire en- 
 gines, fire extinguishers, fire hose, fire plugs, hose carts, 
 hose reels, hydrants, standpipes, water mains, and water 
 tanks. 
 
 Other expenses. — Cost of material used (less salvage) 
 and labor expended in repairs to and renewals of sidetracks ; 
 scales. Including foundations and supports for dead rails; 
 cost of testing scales, drainage of scale pits, and protec- 
 tion of pipes; testing and prospecting for water supply, 
 and payments for permanent water rights, fexcept for hy- 
 draulic generating stations. 
 
 Grounds. — Cost of laying out, grading, draining, clean- 
 ing (except by office or station cleaners), mowing, and 
 beautifying grounds. 
 
 Cost of repairs to streets,, alleys, sidewalks, driveways, 
 and walkways; cost of material used (less salvage) and la- 
 bor expended in repairs to and renewals of fences, hedges, 
 walls and embankments. 
 
 Payments of assessments for street repairs, sewers, or 
 other public works affecting grounds or building sites. 
 
 Note A. — This account may include each month a propor- 
 tion of the total amount authorized or approximated for 
 renewals during the fiscal year, regardless of the month In 
 which actual renewal is made, provided adjustment to actual 
 expenditures is made prior to the annual closing of accounts. 
 
 Note B. — Insurance recovered for damage to buildings, 
 fixtures and grounds, should be credited to this account. 
 Insurance recovered for the total destruction of buildings 
 and fixtures should be credited to an appropriate replace- 
 ment account, which account should be charged with the cost 
 of replacement when made, excess cost of replacement, if 
 any, over amount to credit of such replacement account to 
 be charged to this account. 
 
 Dams, Canals, and Tail Races : 
 
 Cost of material used (less salvage) and labor expended 
 in repairs to and renewals of canals, dams, tail races, etc., 
 In connection with hydraulic stations, including foundations 
 for hydraulic engines: embjinkments, flumes, intake pipes, 
 pipe lines, sluiceways, stand pipes, tunnels, water racks.
 
 ELEfTRK" LIGHT AND POWER PLANTS. 95 
 
 and wheel pits; bridges made necessary by the obstruction 
 of streams; also the cost of dredfjing out ponds, the removal 
 of ice or other obstructions, and the maintenance of boats 
 used in the care of dams. 
 Transmission and distribution — Repairs: 
 Overhead line — Repairs. — Cost of material used (less sal- 
 vage) and labor expended in repairs to and renewals of 
 overhead transmission and distribution lines, including 
 IK)les, anchor arms, cross arms, mast arms, guy wires, 
 braces, bracliets, pins, junction boxes, etc.: painting and 
 preservation of the foregoing, renumbering of poles, removal 
 of poles a,nd other old material, and the repaving of streets. 
 
 Note. — Cost of repairs to and renewals of overhead con- 
 ductors (Includlns insulation) may be Included under this 
 head when the expense is not readily separable from that of 
 repairs to and renewals of overhead line. 
 
 Suhtcay — Repairs. — Cost of material used (less salvage) 
 and labor expended in rejiairs to and renewals of under- 
 ground transmission and distribution structures, including 
 conduits and ducts, cable and terminal boxes, manholes, 
 manhole covers, manhole traps, sewer connections, and sub- 
 way boxes ; the enlargement of manholes, drainage of man- 
 holes, repaving of streets, etc. 
 
 Conductors — Repairs. — Cost of material used (lefis sal- 
 vage) and labor exi)ended in repairs to and renewals of 
 electric transmission and distribution conductors, including 
 cables (submarine and other), wires, ground connections, 
 lightning arresters, cut-outs, etc.. and the insulation of 
 wires, both overhead and underground. 
 
 Note. — Cost of repairs to and renewals of overhead con- 
 ductors (including insulation) may be included under the 
 head of " Overhead line — Hepairs." when the expense Is not 
 readily separable from that of repairs to and renewals of 
 overhead line. 
 
 Substation apparatus — Repairs. — Cost of material used 
 (less salvage) and labor expended in repairs to and re- 
 newals of apparatus in substations, including station cables, 
 rotaries, boosters, transformers, regulators, motor gener- 
 ators, switchboards and instruments, auxiliary storage bat- 
 teries, etc. 
 
 Storage battery — Repairs. — Cost of material used (less 
 salvage) and labor expended in repairs to and renewals of 
 storage battery equipment, including battery cells, dia- 
 phragms, positive and negative plates; battery tanlis and 
 battery accessories, including switches and regulating ap- 
 paratus, boosters, etc. 
 
 Services, transformers, and meters — Repairs. — Cost of ma- 
 terial used (less salvage) and labor expended in repairs 
 to and renewals of services, both overhead and underground, 
 including poles, cross arms, house brackets, insulators, ca- 
 bles, conduits, tape, wire, etc.
 
 96 
 
 OUTSIDE OPERATIONS. 
 
 Cost of repairs to and renewals of line transformers and 
 devices, including rewinding and repainting, the removal 
 of transformers for repairs, and the replacement of oil 
 incident to repairs: also switches and cut-outs property 
 of the company in the pi'emises of consumers. 
 
 Cost of repairs to and renewals of meters and meter 
 parts, including new jewels ; removal for repairs, packing 
 and shipping for repairs, adjustment Incident to repairs, 
 cleaning and painting, etc. 
 
 ConsKinptiott — Rcpair.s. — Cost of material used (less salv- 
 age) and labor expended in repairs to and renewals of arc 
 lamps in commercial or municipal servic^, and parts thereof 
 (except carbons and globes) ; changing for repairs or adjust- 
 ment, testing incident to repairs or adjustment, etc. 
 
 Cost of repairs to and renewals of motors, ranges, and 
 other similar electrical appliances property of the company 
 in commercial or municipal service, and parts thereof; de- 
 preciation on such appliances when returned to stoclc, etc. 
 
 Tools and supplies. — Cost of material used (less salvage) 
 and labor expended in repairs to and renewals of tools and 
 Implements (first cost when chargeable to expenses) used 
 in the repair of buildings and structures, including fixtures 
 and appurtenances, dams, canals, streets, fences, walls, etc., 
 and work upon grounds. 
 
 Tools, implements, and instruments employed in connec- 
 tion with maintenance of the transmission and distribution 
 system. 
 
 The following is a list of the more important tools and 
 kindred articles chargeable under this head : 
 
 Adzes, 
 
 Anvils, 
 
 Augers, 
 
 Axes, 
 
 Bars, crow, 
 
 Bars, tamping, 
 
 Braces and bits. 
 
 Brooms, 
 
 Cables, 
 
 Cable stretchers. 
 
 Cans, oil. 
 
 Cans, water, 
 
 Chains, 
 
 Compasses, 
 
 Curbing hooks, 
 
 Dippers, 
 
 Drawing knives, 
 
 Drill bits, 
 
 Drills, 
 
 Engines, hoisting, 
 
 Furnaces, portable, 
 
 Grindstones, 
 
 Hammers, 
 
 Hammers, paving, 
 
 Hammers, spiking. 
 
 Handles, adz, 
 
 Handles, ax. 
 
 Handles, hatchet, 
 
 Handles, maul, 
 
 Handles, pick, 
 Hatchets, 
 Hoes, 
 
 Hydraulic outfits. 
 Jack levers. 
 Jacks, hydraulic, 
 Jacks, ratchet. 
 Jacks, screw. 
 Kegs, water. 
 Ladders, 
 
 Lanterns and sup- 
 plies. 
 Lawn mowers, 
 Levels, 
 
 Lines for ditching. 
 Lines, tape, 
 Nippers, 
 Oilstones, 
 Padlocks, 
 Pails, water, 
 Paint brushes. 
 Picks, clay. 
 Picks, tamping. 
 Pike poles. 
 Pile drivers. 
 Planes, 
 Plows, 
 
 Post-hole diggers, 
 Post-hole tampers, 
 
 Punches, 
 
 Rakes, 
 
 Ratchet drills. 
 
 Rock crushers, 
 
 Rope, 
 
 Saws, crosscut. 
 
 Saws, hand. 
 
 Scrap boxes. 
 
 Screw-drivers, 
 
 Scythes, 
 
 Shovels, 
 
 Sickles, 
 
 Sledges, 
 
 Spades, 
 
 Spike mauls. 
 
 Spike pullers. 
 
 Squares, 
 
 Stone drills, 
 
 Tapellnes, 
 
 Timber trucks. 
 
 Tongs, 
 
 Tool boxes, 
 
 Vises, 
 
 Weed spuds. 
 
 Wheelbarrows, 
 
 Whetstones, 
 
 Wood chisels. 
 
 Wood mallets. 
 
 Wrenches.
 
 ELECTRIC LIGHT AND PO\\'ER PLANTS. 97 
 
 Other expenses. — All expenses assignable to " Mainte- 
 nance of Buildings and Structures " and not otherwise pro- 
 vided for. 
 
 II. MAINTENANCE OP MANUTAOTUEING PLANT. 
 
 Tills account includes : 
 
 Superintendence : 
 
 Pay of officers'— Pay of sui^erlntendent, mechanical engi- 
 neer, electrical engineer, chemist, master mechanic, general 
 foreman, boiler insi>ector, their respective assistants, and 
 other officials engaged directly in maintenance of the manu- 
 facturing plant. 
 
 Pau of clerks and attendants. — Pay of chief and other 
 clerks, draftsmen, and attendants in offices of officers whose 
 pay is charged to this account. 
 
 Office and other expenses. — Rent, and cost of repairing 
 rented offices, rent and cost of telephone service, telegraph 
 messages, postage, heat, light, ice, water, furniture, and 
 supplies for offices of officers whose pay is charged to this 
 account ; incidental office and traveling expenses of such 
 officers and their clerks ; premiums on fidelity bonds of such 
 officers and their assistants, and their dues and expenses 
 incident to membership in technical associations. 
 
 Cost of engineering and drafting instruments, and ex- 
 penses of repairing them; cost of supplies (including sta- 
 tionery and printing) used by officers and employees whose 
 pay is charged to this account, such as atlases, books 
 (scientific and reference), boxes for blueprints, boxes for 
 drawing instruments, cameras and supplies therefor, com- 
 passes, directories, drawing boards, drawing instruments, 
 magnifiers, oil stones, pantographs, parallel rulers, period- 
 icals, plane tables, planimeters, reading glasses, scales, slide 
 rules, straightedges, tacks for drawing boards, tape lines, 
 tee squares, thermometers, tin boxes for tracings and prints, 
 triangles, tripods, and verniers. 
 
 Note A. — When employees enumerated above are engaged 
 In work not chargeable to " Maintenance of Manufacturing 
 Plant," their pay and expenses should be charged to the spe- 
 cific work on which engaged. 
 
 Note B. — When officers and others above enumerated have 
 charge of other departments also, their salaries and expenses 
 should lie apportioned among the departments over which 
 they have supervision. 
 
 Machinery and apparatus. — Cost of material used (less 
 salvage) and labor expended in repairs to and renewals of 
 boilers, engines, wheels and gates, electrical apparatus, and 
 appurtenances thereto, constituting production equipment, 
 as follows:
 
 98 Ol'TSIDE OPERATIONS. 
 
 BoiLEBS. — Boilers and settings, inclnding brickwork, 
 arches, jumps, grate bars, stoker bars and webs, furnaces, 
 superheaters, damper regulators, tubes, smoke flues, iron 
 (guyed) stacks, and other boiler fittings and appliances. 
 
 Boiler apparatus. — Feed-water, coal-conveying and ash- 
 handling systems, and auxiliary apparatus In fire rooms. 
 These embrace feed pumps ; mechanical stokers, blower and 
 stoker engines ; coal conveyer, including diggers, trolley and 
 cable towers, crushers, belt links, buckets, wheels, chutes, 
 and gates ; ash conveyer. Including cars, winches, motors, 
 buckets, shaft, chain and wheels; filters, injectors and 
 pumps ; heaters, primary and secondary ; economizers and 
 water meters. 
 
 Pipe and fittings. — Piping system in connection with the 
 generation, delivery to engines and use of steam, including 
 steam and exhaust lines, feed water piping, drip piping, 
 cold water piping (except for fire protection), hot water 
 piping, piping for oil systems, ash-pit drains and ash- 
 pocket siphons, air line, valves (except engine throttle 
 valves) and joints. 
 
 Engines and tuebines. — Reciprocating steam engines and 
 turbines, and throttle valves therefor ; engine parts, fix- 
 tures and appliances. 
 
 Mechanical apparatus. — Apparatus auxiliary to steam en- 
 gines and turbines. Such apparatus embraces condensers. 
 Including tubes, heads, doors, etc.; pumps, including air, 
 circulating, wet vacuum, drj^ vacuum and oil-system ; belt- 
 ing, motors, hoists and cranes, shafting, pulleys, etc. 
 
 Gas engines. — Gas engines, air, gas, and water piping. 
 Ignition and compressed air apparatus, pumps, and ex- 
 hausters; and apparatus for the generation of producer-gas. 
 
 Note.— When producer-sas is manufactured, the mainte- 
 nance accounts of production sliould confoi-m to the Classifl- 
 cation of Operating TOxpenses for Gas-Producing I'lants. 
 
 Mechanical apparatus. — Apparatus auxiliary to gas en- 
 gines, including line shafting. Idlers, belting, clutches, etc. 
 
 Wheels and oates. — Hydraulic turbines or other engines, 
 appurtenances thereto and connections therewith up to and 
 embracing the line shaft ; including head gates, waste gates, 
 gate-lifting gefir, penstocks, turbine case, wheel gates, wheel 
 valves, relief valves, wheel governors and connections, and 
 wheel shaft; bearings, including thrust or step, and gear- 
 ing; line shaft and supports, including bearings and 
 clutches. 
 
 Mechanical apparatus. — Apparatus auxiliary to hydraulic 
 engines, including counter-shafting, pulleys, belting, and 
 rope-drive apparatus; motors, hoists, cranes, etc.
 
 ELECTRIC LIGHT AND POWER PLANTS. 99 
 
 EJlectbical apparatus. — Electric generating equipment, 
 including dynamos, generators, motors driving generators, 
 wiring in stations (except for station lighting), and the 
 station terminal boards; auuueters, armatures, boosters, 
 cables, circuit breakers, conmiutators, exciters, feeder termi- 
 nals, fields, lightning arresters, rlieostats, rotarles, switch- 
 boards and instruments, switches and transformeus. ; 
 
 Tools and Implkments.— Cost of material used (less sal- 
 vage) and labor expende<l in repairs to and reiivwals of 
 tools and implements (first cost when chargeable to expen- 
 ses) used in connection with maintenance of the manufac- 
 turing plant. 
 
 Otiieb Expenses. — All expenses assignable to " Mainte- 
 nance of Manufacturing Plant " and not otherwise provided 
 for. 
 
 m. OOMMEEOIAL EXPENSES. 
 This account includes : 
 
 SUPEBINTENDENCE : 
 
 Pay of officers. — Pay of contracting agent, contract man- 
 ager, manager of the commercial department, or other 
 oflicers and their assistants, in direct charge of the agency 
 or contracting department. 
 
 Pay of oflicers and their assistants in direct charge of 
 the solicitation and procurement of new business. 
 
 Clerks and attendants. — Pay of chief and other clerlis, 
 porters, and attendants in the agency or contracting de- 
 partment; messengers, etc. 
 
 Pay of chief and other clerks, porters, and attendants 
 assigned to duties in connection with the solicitation and 
 procurement of new business. 
 
 Office and other expenses. — Rent, and cost of repairing 
 rented offices; telephone service, telegraph messages, post- 
 age, heat, light, ice, water, furniture, and supplies (includ- 
 ing stationery and printing), such as atlases, directories, 
 maps and periodicals for offices of officers whose pay is 
 charged to this account; incidental office and traveling 
 expenses of such officers, their clerks and other employees, 
 and premiums on fidelity bonds of such officers and their 
 employees. 
 
 Note. — When officers and others above enumerated have 
 charge of other departments also, their salaries and ex- 
 penses should be apportioned among the departments over 
 which they have supervision. 
 
 Solicitation : 
 
 Pay and commissions of contract agents, soliciting 
 agents, canvassers, and others engaged directly in the 
 solicitation and procurement of new business.
 
 100 OUTSIDE OPERATIONS. 
 
 Rent and cost of repairing rented offices (less rent re- 
 ceived from subtenants), furniture, supplies, heat, light, 
 ice, water, telephone service, telegraph messages, and post- 
 age; cost of preparing estimates, engineering advice, etc.; 
 and other office and incidental expenses of employees 
 enumerated above. 
 
 Cost of wiring, signs and other installation in premises 
 of consumers or elsewhere, furnished gratuitously with the 
 , \ object of inducing new business, including delivery, con- 
 nections, and other expenses. 
 
 Advkktising : 
 
 Pay and expenses of advertising manager, advertising 
 agents, and clerks. 
 
 Cost of advertising in newspapers and periodicals for 
 the purpose of securing business; printing and publishing 
 advertising matter, including cax'ds, display cards, dodgers, 
 folders, handbills, pamphlets, and posters; distribution and 
 display of advertising matter, including bulletin boards, 
 frames, taclis, etc. ; postage and express charges on adver- 
 tising matter ; donations to carnivals for advertising pur- 
 poses, and other expenses (except solicitation) incurred in 
 the attraction of business. 
 
 Other expenses : 
 
 All expenses in connection with solicitation, advertising, 
 and the maintenance of commercial relations not otherwise 
 provided for. 
 
 IV. PEODUOTION EXPENSES. 
 
 This account includes: 
 
 Superintendence : 
 
 Pay of officers. — I*ay of superintendent, mechanical super- 
 intendent, mechanical engineer, engineer of tests, electrical 
 engineer, chemist, master mechanic, general foreman, their 
 respective assistants, and other officials engaged directly in 
 the process of manufacture, transmission, or distribution. 
 
 Pan of clerks and attendants. — Pay of chief and other 
 clerks, draftsmen, and attendants in offices of officers whose 
 pay is charged to this account. 
 
 Office and other expenses. — Rent and cost of repairing 
 rented offices, rent and cost of telephone service, telegraph 
 messages, postage, heat, light, ice, water, furniture, and 
 supplies for offices of officers whose pay is charged to this 
 account; incidental office and traveling expenses of such 
 officers and their clerks; supplies (including stationery 
 and printing) used by officers and employees whose pay is 
 charged to this account; premiums on fidelity bonds of 
 such officers and their assistants, and their dues and ex- 
 penses incident to membership in technical associations. 
 
 Note. — When officers and others above enumerated have 
 charge of other departments also, their salaries and expenses 
 should be apportioned among the departments over which 
 they have supervision.
 
 ELECTRIC LIGHT AND POWER PLANTS. 101 
 
 Manufacture : 
 
 Boiler labor. — I'ay of flre-room engineers and assistants, 
 water tenders, firemen, coal handlers, ash handlers, boiler 
 cleaners, feed pumpmen, and other employees in the boiler 
 rooms of manufacturing plants, or their environs, having 
 to do with the generation of steam. 
 
 Engine Inhnr. — Pay of chief engineers and assistants, en- 
 gineers, machinists, oilers, wipers, and others e. gaged in 
 the operation of steam engines or turbines and gad engines, 
 and apparatus auxiliary thereto, employed in the manu- 
 facturing i)rocess. 
 
 Hydraulic labor. — Pay of all employees engaged in the 
 operation of hydraulic engines and machinery emploj^ed in 
 the manufacturing process. 
 
 Electrical labor. — Pay of electricians, system operators or 
 load dispatchers; dynamo tenders, foreman regulators, 
 regulartors, and assistants; switchboard men, brushmen, 
 oilers, wipers, wiremen, and others engaged in the opera- 
 tion of electrical apparatus and devices, beginning with the 
 dynamos direct-connected or belted to engines of other 
 prime movers, including the switchboard and feeder termi- 
 nal board, and ending at the point of delivery of current to 
 the transmission or distribution system. 
 
 Fuel for steam. — Cost of fuel used in manufacture (ex- 
 cept fuel for gas engines), including coal, coke, wood, and 
 oil, delivered in bunkers, racks, tanks, or other receptacles. 
 
 Fuel for gas engines. — Cost of producer-gas used in manu- 
 factui'e (manufactured or purchased), delivered in tanks or 
 other receptacles. 
 
 Note. — When producer-gas Is manufactured, the expense 
 accounts of production should conform to the Classification 
 of Operating Expenses for Gas-I*roducing Plants. 
 
 Water for power. — Cost of water used in the operation 
 of hydraulic engines employed in the manufacturing process. 
 N<1TE. — Water for fire protection or general station pur- 
 poses should not be charged under this head. 
 
 Water for boilers. — Cost of feed water used for boilers 
 employed in the manufacturing process. 
 
 Note. — Water for fire protection or general station pur- 
 poses should not be charged under this head. 
 
 Lubricants. — Cost of cylinder, machine, and dynamo oil, 
 kerosene, grease, graphite, and all other lubricants and 
 lubricating material use<l for engines (including gas and 
 hydraulic engines), dynamos, and machinery of the manu- 
 facturing plant. 
 
 Note. — Oil for transformers, lanterns, or torches, and 
 grease for vehicles should not be charged under this head. 
 
 Manufacturing supplies and expenses. — All supplies and 
 expenses incident to operation of the manufacturing plant 
 and not elsewhere provided for.
 
 102 OUTSIDE OPERATIONS. 
 
 The following is a list of the more important items 
 chargeable under this head : 
 
 Blank forms. Ice for water. Sprinkling tools. 
 
 Boiler Inspection, Lighting supplies, Stationery. 
 
 Boiler compound, Matclies, Telegrams. 
 
 Itooks (blank). Mops, Telephones (station), 
 
 Brooms. Oil cans, Toilet articles. 
 
 Brushes for dynamos, Packing, Tools. 
 
 Brushes for scrub I'ay of attendants. Towels, 
 
 blng, I'ay of clerical help. Tnbs. 
 
 Buckets, Polish, Waste, 
 
 Chamois skins. Postage, Waste cans. 
 
 Dusters, Rent of side tracks. Water, 
 
 Emery cloth. Sandpaper, Water-gage glasses, 
 
 I'urniture (station), Soap, Wipers. 
 
 Hose, Sponges, 
 
 Purchased power. — Cost of steam, electric, or mechanical 
 power purchased for employment in the manufacturing 
 process, or in lieu of power which would otherwise be 
 generated in stations. 
 
 Transmission and distribution : 
 
 Orcrhcad line — Labor and expenses. — Pay and expenses 
 of insi)ectors, patrolmen, testers, and other employees in 
 connection with the operation of overhead transmission 
 and distribution lines; cost of supplies consumed, and mis- 
 cellaneous expenses incident thereto. 
 
 Amounts paid to other companies, firms, or individuals 
 as rents for overhead lines or attachments. 
 
 Subtcay — Labor and expenses. — Pay and expenses of em- 
 ployees in connection with the operation of underground 
 transmission and distribution lines, including ducts, man- 
 holes, etc. ; cost of supplies consumed, and miscellaneous 
 expenses incident thereto. 
 
 Amounts paid to other companies, firms, or individuaKs 
 as rents for ducts or other underground structures. 
 
 Conductors — Labor and expenses. — Pay and expenses of 
 inspectors, patrolmen, testers, and other employees in con- 
 nection with the operation of overhead, underground, or 
 submarine conductors of the transmission and distribution 
 system ; cost of supplies consumed, and miscellaneous ex- 
 penses incident thereto. 
 
 Substations — Labor and expenses. — Pay and expenses of 
 clerks and attendants at substations; pay and expenses of 
 regulators, brushmen, and other employees in connection 
 with the operation of substation apjiaratus. 
 
 Supplies and expenses incident to the operation of sub- 
 stations, including rents of buildings, telephone and tele- 
 graph service, postage, stationery, heat, light, ice, water, 
 furniture and toilet articles; fuses, lubricants, etc. 
 
 Storage battery. — Labor and expenses. — Pay and expenses 
 of battery men, inspectors and testers, and the cost of 
 charging and discharging batteries. 
 
 Supplies and expenses incident to the operation of stor- 
 age batteries; cost of acid and distilled water in cells; 
 soda, sponges, brooms, mops, waste, rags, hydrometers,
 
 ELECTKir LIGHT AND POWER PLANTS. 103 
 
 theriuometers. uutoiuatic cell fillers, rubber hose, jrloves 
 and shoes; paint, brushes for boosters and compensators, 
 etc. 
 
 ServiceH. transformers and meters — Labor and expenses. — 
 Pay and expenses of employees and supplies consumed in 
 comiectiufj, disconnecting and reconnectinj; services, turninf; 
 current on and off. cost of junction fuses, rents of poles and 
 attachments, etc. 
 
 Pay and exi)enses of employees and supplies consumed 
 in setting, removing and replacing transformers, taking 
 inventory of transformers, cost of oil and fuses for trans- 
 formers, etc. 
 
 Pay and expenses of employees of the meter department 
 (except those engaged in repairs) ; cost of lighting, heat- 
 ing and care of the meter department; setting, removing 
 and resetting meters (excei)t for repairs) ; inspection of 
 meters in the meter department or premises of consumers; 
 taking inventory of meters; meter seals, etc. 
 
 Consumption — Labor and expenses. — Cost of renewing 
 incandescent lamps in commercial or municipal service 
 (first installation when chargeable to exi)enses), including 
 delivery and the pliotometering of incandescent lamps; 
 changing tlie location of lamp posts, fixtures, cut-outs on 
 series incandescent lamps, etc. Cost of insi)ection of con- 
 sumers' premises, including charges for municipal certifi- 
 cates and fire underwriters' inspection certificates, etc. 
 
 Cost of setting (when chargeable to expenses), removing, 
 and resetting arc lamps in commercial or municipal service; 
 cleaning, trimming, and inspection of arc lamps, including 
 carbons, globes, and other supplies, cartage of supplies, and 
 the expense of delivery : photometeringof arc lamps; chang- 
 ing the location of poles, lamp posts, mast arms, liangers, 
 and ro|)es: taking inventory of arc lamps, etc. 
 
 Material and labor furnished gratuitously to consnmei's 
 for inside or other work beyond tlie limits of the distribu- 
 tion system, including cost of responses to complaints and 
 the improvement of service (except repairs) : the replace- 
 ment or repair of wiring fixtures or electrical appliances; 
 the removal of ai)pliances from place to place, making of 
 reconnections, etc. 
 
 Otiikr expb:nses. — All expenditures assignable to "Pro- 
 duction Expenses" and not otlierwise i)rovided for. 
 
 V. GENEEAL EXPENSES. 
 
 This account includes: 
 
 Sai-ariks and expenses of general officers : 
 Salaries. — Pay of general manager, general superintend- 
 ent, treasurer, secretary, comptroller, auditor, claim agent, 
 real estate agent, and tax agent: subordinate officers as 
 assistants to officers above enumerated: all other general 
 officers not provide<l for elsewliere, and salaries and fees of 
 receivers.
 
 104 OUTSIDE OPERATIONS. 
 
 Expenses. — Traveling and other, expenses of officers 
 above enumerated. 
 
 NoTK A. — When an officer's duties are restricted to an 
 individual department, his salary and expenses should be 
 charged to such department. 
 
 NoTK B. — When officers and others above enumerated have 
 charge of other departments also, their salaries and expenses 
 should be apportioned among the departments over which 
 they have supervision. 
 
 Note C. — Pay and expenses of the purchasing agent, gen- 
 eral storekeeper, their assistants and clerks, should be 
 charged to •' Material " account through the clearing account 
 " Store Expenses." 
 
 Salaries and kxpexses of clerks and attendants: 
 
 Clerks. — Pay of chief and other clerlvs of officers specified 
 under the head of " Salaries and Expenses of (General 
 Officers," manager of the collection bureau, cashier, pay- 
 masters and their clerks, collectors, meter readers or in- 
 dexers, postmaster, mail clerks, and assistants in the gen- 
 eral office. 
 
 Attendants. — Pay of the superintendent of the general 
 office building, engineers and firemen of stationary engines 
 (except producing equipment), elevator conductors, pump- 
 men, watchmen, janitors, and cleaners.: telephone operators, 
 messengers, and ushers ; porters, cooks, etc., in general 
 offices, and other employees in connection with general 
 offices not provided for elsewhere. 
 
 Expenses. — Traveling and other expenses of employees 
 above enumerated. 
 
 General office supplies and expenses. — Rent, repairs of 
 rented buildings and fixtures therein, and alterations of 
 partitions and fixtures: furniture, and all supplies and ex- 
 penses incident to the heating, lighting, and care of general 
 offices; cost of atlases, directories, and other books of refer- 
 ence for general office use; telephone service, express 
 charges, telegraph and cable tolls, and postage; payments 
 for local messenger service, subscriptions to newspapers 
 and i)eriodicals, and premiums on fidelity bonds of general 
 office employees. 
 
 Law expenses. — Pay and expenses of the vice-president 
 and assistants when directly in charge of the law depart- 
 ment, all counsel, law solicitors, and attorneys, their clerks 
 and attendants, and expenses of their offices; fees and re- 
 tainers for services of attorneys not regular employees; 
 payments to arbitrators for the adjustment of disputed 
 questions; costs of suits and actions at law, witness fees 
 not provided for elsewhoro, notarial fees and special fees; 
 expenses conneetetl with the taking of depositions; cost of 
 law books, the printing of briefs, legal forms, testimony, 
 reports, etc.; and all other law and court exi)enses not pro- 
 vided for elsewhere. 
 
 Injuries and damages. — All exiienses incident to injuries 
 to persons or damage to property ; proportion of salaries
 
 ELECTRIC" LIGHT AND POWER PLANTS. 
 
 105 
 
 and expenses of physicians iiml surgeiins. nursing and hos- 
 pital attendnnce. luetiical and surfrical supi)lies, artiflciul 
 limbs, expenses of nndei'takers, funeral exi)enses. railway 
 and carriage fares for conveying injuretl ])ersons and at- 
 tendants; amount of Hnal judgments, and plaintiffs' court 
 costs; also proportion of pay and expenses of claim adjust- 
 ers and their clerks, and pay and expenses of employees 
 and others engaged as witnesses in lawsuits in connection 
 with jiersonal injuries or called in consultation in relation 
 to the adjustment of claims coming under this head. 
 
 Insurance. — All amounts paid into an insurance fund or 
 carried to an insurance reserve; premiums (except for re- 
 insurance) paid to Insurance companies for the insurance 
 of property against loss or damage by fire, accident, or 
 other causes; and prennums paid to insurance companies 
 for the insurance of persons against injury. 
 
 Note. — Premiums paid into an Insurance fund should be 
 credited on the books to an " Insurance Reserve " account, 
 to which the amount of all claims for damages to the prop- 
 erty covered should l>e charged. To such account should be 
 charged all reinsurance premiums paid insurance companies, 
 and to it should be credited all amounts recovered from in- 
 surance companies for damage to property reinsured by them. 
 
 Stationery and printing. — Cost of blank books, blank 
 forms, contracts, leases, pai)er, stationery, and stationery 
 sui)i»lies used only in general offices and not otherwise pro- 
 vided for. Cost of all stationery and printing of the law 
 department, except cost of printing briefs, legal forms, 
 testimony, reports, etc. 
 
 The following is a list of the more important items 
 chargeable under this head : 
 
 Adding machines, 
 Addressographs and 
 
 supplies, 
 Arm rests. 
 Binders, 
 Blank books. 
 Blank cards. 
 Blank forms. 
 Blank paper. 
 Blank tablets, 
 Blotters, 
 Blotting paper. 
 Blueprint paper, 
 Bristol board. 
 Calculating machines. 
 Calendars, 
 Callgraphs, 
 Carbon paper, 
 Cardboard, 
 Cards, 
 Circulars, 
 Computing tables. 
 Copy ( Impression ) 
 
 books. 
 Copying brushes, 
 Copying presses, 
 
 Crayons, 
 
 Cyclostyles. 
 
 Dating stamps and 
 
 ribbons. 
 Drawing paper. 
 Duplicators, 
 Electric pens, 
 Envelopes. 
 Erasers, rubber and 
 
 steel, 
 Eyelet punches. 
 Eyelets, 
 Forms, 
 Glass pens. 
 Hectographs. 
 Indexes, 
 Ink, for writing and 
 
 drawing. 
 Inkstands. 
 Invoice books, 
 Legal cap paper, 
 liCtter paper. 
 Manifold paper, 
 Manifold pens, 
 Mimeographs, 
 Mucilage, 
 
 Mucilage brushes, 
 
 Neostyles, 
 
 Note paper. 
 
 Notices, 
 
 Numbering stamps. 
 
 Oil paper. 
 
 Orders, 
 
 Paper, 
 
 Paper baskets. 
 
 Paper clips. 
 
 Paper ciStter^B, 
 
 Paper fasteners, 
 
 Paper files. 
 
 Paper weights, 
 
 Papyrographs, 
 
 Parchment paper. 
 
 Pencils, for writing 
 
 and drawing, 
 Pencil sharpeners, 
 I'enholders, 
 Penracks, 
 Pens, for writing and 
 
 drawing. 
 Pins, 
 
 Printed cards. 
 Printed tablets,
 
 106 
 
 OUTSIDE OPERATIONS. 
 
 Punches, 
 
 Rubber bands. 
 
 Rubber stamps, 
 
 Rulers, 
 
 Ruling pens, 
 
 Scrapbooks, 
 
 Sealing wax. 
 
 Seals, 
 
 Shears, 
 
 Shipping tags. 
 
 Shorthand notebooks. 
 
 Sponge cups. 
 
 Sponges, 
 
 Stamps, impression. 
 
 Stylographs, 
 
 Tablets, 
 
 Tape, 
 
 Tissue (impression) 
 
 paper. 
 Tracing cloth. 
 Tracing paper. 
 Twine, 
 
 Typewriters and rrb- 
 
 bons. 
 Wage tables. 
 Waste baskets. 
 Water colors, 
 Water holders. 
 Wrapping paper. 
 Wringers for copying 
 
 presses. 
 
 Other expenses. — Incidental expenses only — that is, such 
 expenditures assignable to " General Expenses " as are not 
 otherwise provided for. 
 
 VI. OTHEE OPEEATIONS-CE. 
 
 This account includes the cost of service rendered or 
 product furnished to the rail department or another outside 
 operation of the respondent carrier. 
 
 Note A.- — When the actual cost of such service can not be 
 ascertained, the amount to be credited to this account should 
 be approximated as closely as possible. 
 
 Note B.- — .\n amount equal to the total of this account 
 should be charged in the same month to the proper account 
 in the Classification of Operating Expenses (Rail) or other 
 outside operations.
 
 GAS-PRODUCING PLANTS. 107 
 
 11. GAS-PRODUCING PLANTS. 
 
 GENERAL ACCOUNTS. 
 Account. 
 I. Plant Revenue. 
 II. NoNPLANT Reveni;k. 
 
 OPERATING REVENUES. 
 
 I. PLANT EEVEN TIE. 
 
 This account includes amounts accruing from the sale 
 of gas to municipalities, commercial consumers, and others 
 for lighting, fuel, or distribution, value of by-products and 
 residuals and other revenue from gas-plant oi)eration. 
 
 To this account should be charged uncollectible accounts, 
 discounts, and other authorized deductions. 
 
 II NOKPLANT EEVENUE. 
 
 This account includes amounts accruing from jobbing, 
 installation, etc., the cost of which is included in operating 
 expenses and inseparable therefrom, and all other reve- 
 nues not otherwise provided for. 
 
 Note. — No revenue should be set up by an outside opera- 
 tion for service rendered or product furnished to the operating 
 carrier, but the cost of such service or product should be 
 credited to Operating Expense Account No. VI, " Other Oper- 
 ations — Cr."
 
 108 OUTSIDE OPERATIONS. 
 
 OPERATING EXPENSES. 
 
 GENERAL ACCOUNTS. 
 
 Account. 
 
 I. Maintenance. 
 II. Commercial Expenses. 
 III. Production Expenses. 
 IV. Distribution Expenses. 
 
 V. General Expenses. 
 VI. Other Operations — Cr. 
 
 I. MAINTENANCE. 
 
 This account includes : 
 
 Office buildings — Repairs. — Cost of material used (less 
 salvage) and labor expended in repairs to and renewals of 
 general (or commercial) office, distribution office, and other 
 like buildings (except rented offices) ; permanent fixtures 
 in such buildings; machinery and appliances necessary to 
 equip such buildings for occupancy; fences and hedges; 
 work upon and cleaning of grounds, street repairs and 
 assessments, etc. 
 
 Works, coal gas — Repairs. — Cost of material used (less 
 salvage) and labor expended in repairs to and renewals of 
 buildings (including adjacent street repairs, street assess- 
 ments, and work upon grounds), fixtures, machinery and 
 appax-atus employed in the manufacture of coal gas, gas 
 holders, etc. 
 
 The following is a list of the more important items of 
 repair and renewal chargeable under this head : 
 
 Arch tile, General repairs to ma- Painting apparatus, 
 Barring for leaks in chinery and appara- buildings, etc., 
 
 works holder yard, tus, Repairing at outlying 
 
 Bridge pipe, Grate bars, holder property, 
 
 Charging machines, Ground brick, Repairing leaky pipe 
 
 Coal and coke ban- Hydraulic main, joints in works and 
 
 dling appliances. Key brick, holder yard, 
 
 Cocke, Lacing belts. Repairs to benches, 
 
 Coke buggies. Material for repairs Retorts, 
 
 Condensers, to apparatus, build- Rubber packing. 
 
 Dip pipe, Ings, etc., Scrubbers, 
 
 Fire brick. Mouth pieces, Standpipe, 
 
 Fire-brick stoppers, I'acking water pumps, Valves, 
 
 Fire clay, steam valves, en- Washers, 
 
 PSirnace castings, gines, etc.. Whitewashing, 
 
 Gage glasses, Paint, Wood pulp.
 
 GAS-PRODUCIXG PLANTS. 
 
 109 
 
 WoBKS, WATEB GAS — REPAIRS. — C'ost of material used (less 
 salvage) and labor expended in repairs to and renewals of 
 buildings (including adjacent street repairs, street assess- 
 ments, and work upon grounds), fixtures, machinery and 
 apparatus employed in the manufacture of water gas, gas 
 holders, etc. 
 
 The following is a list of the more important items of 
 repair and renewal chargeable under this head : 
 Barring for leaks in Grate bars, Repairing at outlying 
 
 works holder yard, Ground brick, - holder property. 
 
 Belt lacing, Material for repairs Repairing leaky pipe 
 
 Coal and coke ban- to apparatus, build- joints In works and 
 Ings, etc., holder yard, 
 
 racking oil pumps, Rubber packing, 
 water pumps, steam Scrubbers, 
 valves, engines, etc. Shellac, 
 Paint, Valves, 
 
 Painting apparatus, Washers, 
 
 buildings, etc.. Whitewashing, 
 
 Recheckering and re- Wood pulp, 
 lining water gas 
 sets. 
 
 Note. — The cost of repairs and renewals affecting both coal 
 and water gas works in an indeterminate proportion may be 
 charged to a clearing account " Works, General — Repairs." 
 and apportioned periodically to " Works, Coal Gas — Repairs " 
 and " Works. Water Gas — Repairs." on the basis of the vol- 
 ume of gas manufactured. 
 
 Mains and services — Repairs. — Cost of material used 
 (less salvage) and labor expended in repairs to and re- 
 newals of street mains. 
 
 The following is a list of the more important items of 
 repair and renewal chargeable vmder this head : 
 
 dling appliances, 
 
 Cocks, 
 
 Coke buggies. 
 
 Condensers, 
 
 Fire brick. 
 
 Fire clay. 
 
 Gage glasses. 
 
 General repairs to ma- 
 chinery and appa- 
 ratus, 
 
 Paving over mains, Repairs to tools used 
 and repairs to pav- in the above work, 
 Ing, 
 
 Searching for and re- 
 pairing leaks in 
 mains. 
 
 Removing mains Time of employees oc- 
 (when not replaced), casioned oy street 
 Repairs to main work done by oth- 
 valves, valve boxes, ers, 
 drips, drip rods, or Tools issued for the 
 covers, above work. 
 
 Cartage, 
 
 Changing the location 
 of mains. 
 
 Inserting new valves I'rotecting exposed or 
 or drips in old undermined mains, 
 mains. 
 
 Lamping and watch- 
 ing. 
 
 Laying temporary 
 mains and making 
 temporary connec- 
 tions to services. 
 
 First cost of abandoned mains (less salvage) when re- 
 placed by other mains of different size. 
 Cost of repairs to and renewals of services. 
 The following is a list of the more important items of 
 repair and renewal chargeable under this head : 
 Abandoned services, Protecting exposed Repairing tools used 
 service pipes. In the above work. 
 
 Repairing or renew- Repairing house gov- 
 Ing pressure obser- 
 vation pipes. 
 Repairing, renewing, 
 or enlarging serv- 
 ices. 
 
 Attaching old serv- 
 ices to new mains. 
 
 Cartage, 
 
 Changing the location 
 of services. 
 
 House governors (re- 
 placements), 
 
 Lamping and watch- Repairing, renewing, 
 
 ing. 
 
 Paving over services, 
 and repairs to pav- 
 ing. 
 
 or enlarging meter 
 connections, 
 Repairing or renew- 
 ing meter shelves, 
 
 ernors. 
 
 Searching for and re- 
 pairing leaks in 
 services. 
 
 Tools Issued for the 
 above work. 
 
 4853&— OS- 
 
 'S
 
 110 OUTSIDE OPERATIONS. 
 
 Meters — Repairs. — Cost of material used (less salvage) 
 aud labor expended iu repairs to and renewals of con- 
 sumers' meters. 
 
 The following is a list of the more important items of 
 repair and renewal chargeable under this head : 
 
 Adjusting meters, Painting meters, Shipping meters for 
 Cartage, Repairing meters, repairs. 
 Meter badges (re- Repairing or replac- Testing meters (ex- 
 placements), ing meter loclis and cept new meters), 
 Pacljing and unpack- lieys, Tools Issued for the 
 ing meters Incident Repairs to tools used above work, 
 to repairs, in the above work, 
 
 Consumption — Repairs. — Cost of material used (less sal- 
 vage) and labor expended in repairs to aud renewals of 
 street lamps, including lamp posts; gas stoves, ranges, 
 engines, etc., property of the company in the premises of 
 consumers ; depreciation on such appliances when returned 
 to stock, etc. 
 
 II. OOMMEEOIAL EXPENSES. 
 
 This account includes the pay of officers and their assist- 
 ants in direct charge of the agency or contracting depart- 
 ment ; pay of chief and other clerks, porters and attendants 
 in offices of such officers, and their employees. 
 
 Expenses of offices for officers above indicated, such as 
 rent, repairs of rented offices, furniture, heat, light, ice, 
 water, telephone and telegraph service, postage, stationery 
 and printing, periodicals and supplies; incidental office and 
 traveling expenses of such officers, their clerks and em- 
 ployees. 
 
 Pay of officers and their assistants in direct charge of 
 the solicitation and procurement of new business; pay of 
 chief and other clerks, porters, aud attendants in offices of 
 such officers, pay and commissions of canvassers, salesmen 
 of gas appliances, etc. 
 
 Expenses of offices for officers above indicated, including 
 supplies therefor; incidental office and traveling expenses 
 of such officers, their clerks and employees. 
 
 Pay and expenses of advertising manager, advertising 
 agents, and clerks. Cost of advertising in newspapers and 
 periodicals for the purpose of securiii'^ business; printing 
 and distribution of advertising matter; postage and trans- 
 portation charges on advertising matter, aud donations for 
 advertising purposes. 
 
 Cost of special lamps, gas fixtures, house piping, etc., fur- 
 nished gratuitously with the object of Inducing new busi- 
 ness, including delivery. 
 
 Cost of exhibiting gas appliances and demonstration of 
 their use, including rent of rooms, salaries and fees, fit- 
 tings, repairs to and renewals of appliances, depreciation 
 on appliances returned to stock, supplies, and expenses.
 
 oAS-pnonrcixo plants. 
 
 Ill 
 
 III. PEODUOTION EXPENSES. 
 
 This account incliulos: 
 
 Works supkrintkndkxce. — Pay of ofiicofs in diroct charge 
 of works, including worlds superintendent, chemist, and 
 their assistants ; pay of chief and other clerks, porters, and 
 attendants in offices of such officers. 
 
 Expenses of offices for officers above indicated, such as 
 rent, repairs of rented offices, furniture, heat, light, ice, 
 water, telephone and telegraph service, postage, stationery 
 and printing, periodicals and supplies; incidental office and 
 traveling expenses of such officers and their clerks, etc. 
 
 Note A. — When officers and others above enumerated have 
 charge of other departments also, their salaries and ex- 
 penses should be apportioned among the departments over 
 which they have supervision. 
 
 Note B. — When both coal and water gas is made, this ac- 
 count may be apportioned thereto on the basis of the volume 
 of gas manufactured. 
 
 Boiler fuel. — Cost of coal, coke, and other fuel used 
 under boilers, delivered in bunkers or other receptacles. 
 
 Note. — When both coal and water gas is made, this account 
 may be apportioned thereto on the basis of the volume of gas 
 manufactured. 
 
 Expense — works. — Cost of manufacturing supplies, sup- 
 plies for offices at works (except superintendence), manu- 
 facturing expenses, care of works, buildings, etc. 
 
 The following is a list of the more important items charge- 
 able under this head : 
 
 Acetate of lead, 
 
 Boiler compounds, 
 
 Brooms, 
 
 Candles for photome- 
 ter. 
 
 Care of station gov- 
 ernors. 
 
 Care of governors at 
 outlying holders 
 (when not part of 
 the distribution sys- 
 tem). 
 
 Cleaning works build- 
 ings. 
 
 Cleaning yards at out- 
 lying holders, 
 
 Heating, 
 
 Ice. 
 
 Keeping works yard 
 In order. 
 
 Kindling, 
 
 Lubricant s— ^11, 
 grease, graphite, etc., 
 
 Matches, 
 
 Packing, unpacking, 
 and proving test 
 meter. 
 
 Photometer tests, 
 
 Pumping drips at 
 works. 
 
 Pumping drips at gas 
 holders at works. 
 
 Pumping drips a t 
 outlying holders. 
 
 Rent of railroad sid- 
 ings. 
 
 Soap, 
 
 Sprinkling streets ad- 
 jacent to works. 
 
 Station meter tests. 
 
 Steaming out pipes 
 
 about works. 
 Steaming out pipes 
 at outlying holders, 
 Telephones at works, 
 Towels and laundry. 
 Visltingoutlying hold- 
 ers to take stock of 
 gas. 
 Waste, 
 
 Watchmen at works. 
 Watchmen at outly- 
 ing holders. 
 Water (drinking). 
 Transportation and 
 delivery of arti- 
 cles above enu- 
 merated. 
 
 Note. — When both coal and water gas is made this account 
 may be apportioned thereto on the basis of the volume of gas 
 manufactured. 
 
 Enricher — COAL r.AS. — Cost of supplies consumed, and 
 other expenses incurred in the enrichment of coal gas, 
 
 Fxjel under retorts. — Cost of fuel used under retorts, 
 delivered in bunTcers or other receptacles. 
 
 Generator fuel. — Cost of fuel used in generators, deliv- 
 ered in bunkers or other receptacles. 
 
 Gas coal. — Cost of gas coal used, delivenMl in bunkers or 
 other receptacles.
 
 112 
 
 OUTSIDE OPERATIONS. 
 
 Manufacturing labor — coal gas. — Cost of labor em- 
 ployed in the operation of boilers, bencbes, engines, pumps, 
 exhausters, and otber machinery and apparatus used in the 
 manufacture of coal jras. 
 
 The following is a list of the more Important items 
 chargeable under this head : 
 
 Cleaning boiler fires, Kindling fires, Weighing screenings, 
 
 Cleaning l)oiler flues. Loading coal buggies. Wheeling fuel to boil- 
 wash box, scrubber. Making gas, ers or benches, 
 take-off pipes, etc., Pumping or handling Wheeling .screenings 
 
 Cleaning furnace flres, tar for fuel. to boiler pile. 
 
 Cleaning, washing. Screening ashes, 
 
 and filling boilers, Scurflng retorts. 
 
 Manufacturing lahor — water gas. — Cost of labor em- 
 ployed in the operation of boilers, engines, generators, 
 pumps, oil heaters, exhausters, and other machinery and 
 apparatus used in the manufacture of water gas. 
 
 The following is a list of the more important items 
 chargeable under this head : 
 
 Cleaning boiler fires. 
 Cleaning boiler flues, 
 
 wash box, scrubber. 
 
 oil heater, take-off 
 
 pipes, etc.. 
 Cleaning generator 
 
 flres. 
 Cleaning, washing, and 
 
 filling boilers, 
 
 Kindling fires. 
 Loading coal buggies. 
 Making gas. 
 Tumping oil from 
 
 storage tank. 
 Pumping or handling 
 
 tar for fuel. 
 Screening ashes. 
 Weighing screenings. 
 
 Wheeling ashes from 
 generator house. 
 
 Wheeling fuel to gen- 
 erators or boilers, 
 
 Wheeling screenings 
 to boiler pile. 
 
 Oil — WATER GAS. — Cost of oil used in the manufacture of 
 water gas, delivered in tanks or other receptacles. 
 
 Purification — coal gas. — Cost of labor, materials, and 
 supplies employed in the purification of coal gas. 
 
 The following is a list of the more important items charge- 
 able under this head : 
 
 Sawdust, 
 
 Shavings. 
 Transportation and 
 delivery of arti- 
 cles above enu- 
 merated. 
 
 Burning shells, Iron borings. 
 
 Burlap, Lime, 
 
 Coal and wood (for Mixing oxide, 
 
 burning lime), Oxide, 
 
 Copperas, Oyster shells. 
 
 Handling and stor- Sal ammoniac, 
 
 Ing supplies, Salt, 
 
 Purification — water gas. — Cost of labor, materials, and 
 supplies employed in the purification of water gas. 
 
 The following is a list of the more important items charge- 
 able under this head : 
 
 Burning shells, 
 
 Burlap, 
 
 Coal and wood (for 
 
 burning lime), 
 Copperas, 
 Handling and storing 
 
 supplies. 
 
 Iron borings. 
 Lime. 
 
 Mixing oxide. 
 Oxide, 
 
 Oyster shells. 
 Sal ammoniac. 
 Salt, 
 
 Sawdust, 
 
 Shavings. 
 Transportation and 
 delivery of arti- 
 cles above enu- 
 merated. 
 
 NoTi;. — When conl and water gas is combined before purify- 
 ing, the expense of purification may be apportioned between 
 " Purification — Coal Gas " and " Purification — Water Gas " 
 on an equitable basis of approximation. 
 
 Water — coal gas. — Cost of purchased water (except 
 drinking water) used in connection with coal gas works.
 
 GAS-PRODUCING PLANTS. 113 
 
 Water — wateb gas. — Cost of purchased water (except 
 drinking water) used in connection with water gas worlis. 
 Purchased gas. — Cost of gas purchased. 
 
 IV. DISTEIBUTION EXPENSES. 
 
 This account includes: 
 
 Settino and removing meters. — Cost of setting and re- 
 moving consumers' meters; changing for test or repair, in- 
 dexing meters set or removed, cartage and delivery; turning 
 on gas and turning off gas (except for nonpayment of ac- 
 count), etc. 
 
 Complaint expenses. — Cost of responses to complaints 
 involving worli (except maintenance) up to and including 
 the outlet valve of the meter or governor; adjusting and 
 regulating house governors; clearing service pipes; changing 
 the location of meters ; inspection for leaks in meters or 
 connections; taking pressure of mains, etc. 
 
 Consumption— expenses. — Cost of materials furnished or 
 work done for consumers beyond the outlet valve of the 
 meter or governor ; maintenance of piping, fixtures, burners, 
 etc.; cleaning and repairing appliances for consumers; dis- 
 connecting, reconnecting, and changing the location of 
 appliances; burners, mantles, burner pillars, and tips; 
 burners and mantles for street lamps; adjusting special 
 lamps; lighting and extinguishing street lamps; cartage 
 and delivery, etc. 
 
 V. GENERAL EXPENSES. 
 
 This account includes : 
 
 Administration expenses. — Pay of executive and other 
 officers, including treasurer, auditor, superintendent, claim 
 agent, etc. 
 
 Pay of chief and other clerks, draftsmen, porters, and at- 
 tendants in offices of officers indicated above, manager of 
 the collection bureau, cashiers, paymasters, collectors, 
 meter readers or indexers, messengers, etc. 
 
 Traveling and other expenses of officers and employees 
 indicated above. 
 
 General office supplies and expenses. Including rent, re- 
 pairs of rented buildings and fixtures therein, and altera- 
 tions of partitions and fixtures ; furniture, and all supplies 
 and expenses incident to the heating, lighting, and care of 
 general offices; cost of atlases, directories, and other books 
 of reference for general office use; telephone and telegraph 
 service; postage and express charges; payments for local 
 messenger service ; subscriptions to newspapers and periodi- 
 cals, and premiums on fidelity bonds of general office 
 employees. 
 
 Note A. — When an officer's duties are restricted to an 
 Individual department, bis salary and expenses should be 
 charged to such department under the appropriate account.
 
 114 OUTSIDE OPERATIONS. 
 
 Note B. — When officers and others above enumerated have 
 charge of other departments also, their salaries and expenses 
 should be apportioned among the departments over which 
 they have supervision. 
 
 NoTK C. — Tho pay of officers exercising supervision over an 
 outside operation and the expenses of their offices, the 
 pay of employees and other expenses incurred, pertain to 
 the outside operation only in so far as they are occasioned 
 by It and are additional to the expenses of the railway. 
 
 Law expenses. — Proportion of pay and expenses of the 
 vice-president and assistants wlien directly in cliarge of the 
 law department, all counsel, law solicitors, and attorneys, 
 their clerks and assistants, and expenses of their offices ; 
 fees and retainers for services of attorneys; payments to 
 arbitrators for the adjustment of disputed questions; cost 
 of suits and actions at law, witness fees, notarial fees, and 
 special fees; expenses connected with the taking of deposi- 
 tions ; cost of law books, the printing of briefs, legal forms, 
 testimony, reports, etc. ; and all law and court expenses 
 not specifically provided for. 
 
 Insurance. — All amounts paid into an insurance fund 
 or carried to an insurance reserve; premiums (except for 
 reinsurance) paid to insurance companies for the insurance 
 of property against loss or damage by fire, accident, or 
 other causes, and for the insurance of iwrsons against 
 injury. 
 
 NoTK. — Premiums paid into an insurance fund should he 
 credited on the books to an " Insurance Reserve " account, 
 to which the amount of all claims for damages to the prop- 
 erty covered should be charged. To such account should be 
 charged all reinsurance premiums paid Insurance companies, 
 and to it should be credited ail amounts recovered from In- 
 surance companies for damages to property reinsured by 
 them. 
 
 Injuries and damages. — All expenses incident to injuries 
 to persons or damage to property; proportion of salaries 
 and expenses of physicians and surgeons, nursing and hos- 
 pital attendance, medical and surgical supplies, artificial 
 limbs, expenses of undertakers, funeral expenses, railway 
 and carriage fares for conveying injured persons and at- 
 tendants ; pay and expenses of employees and others while 
 attending coroners' inquests or engaged as witnesses in 
 law suits in connection with personal injury cases; also 
 proportion of pay and expenses of claim adjusters and 
 their clerks, and pay and expenses of employees and others 
 called in consultation in relation to the adjustment of 
 claims coming under this head. 
 
 Stationery and printing. — Cost of printing annual and 
 other reix)rts (if any), blank books, blank forms, contracts, 
 and leases ; i)aper, stationery, and stationery supplies used 
 only in general offices and not chargeable elsewhere. Cost 
 of all stationery and printing in connection with litigation. 
 except the printing of brieifs, legal forms, testimony, re- 
 ports, etc.
 
 GAS-PRODUCIXU PLANTS. 
 
 115 
 
 The following is a list of the more important items charge- 
 able luulor this head. 
 
 Adding machines, 
 Addressograpbs and 
 
 supplies, 
 Arm rests. 
 Binders, 
 Blank boolcs. 
 Blank cards, 
 Blank forms. 
 Blank paper. 
 Blank tablets. 
 Blotters, 
 Blotting paper. 
 Blueprint paper, 
 Bristol board. 
 Calculating machines. 
 Calendars, 
 Calisraplis, 
 Carbon paper. 
 Cardboard, 
 Cards, 
 Circulars. 
 Computing tables. 
 Copy (impression) 
 
 books, 
 Copying brushes. 
 Copying presses, 
 Crayons. 
 Cyclostyles, 
 Dating stamps and 
 
 ribbons, 
 Drawing paper. 
 Duplicators, 
 Electric pens. 
 Envelopes. 
 Erasers, rubber and 
 
 steel, 
 Eyelet punches, 
 
 Other kxpknses. — Expenditures assignable to "General 
 Expenses " not otherwise provided for. 
 
 VI. OTHER OPERATIONS-OE. 
 
 This account includes the cost of service rendered or 
 product furnished to the rail department or another out- 
 side oi)eration of the respondent carrier. 
 
 NoTF A. — When the actual cost of such service can not be 
 ascertained the amount to be credited to this account should 
 be approximated as closely as possible. 
 
 Note B. — An amount equal to the total of this account 
 should be charged in the same month to the proper account 
 In the Classification of Operat'ng Expenses (Rail) or other 
 outside oi)eratIon. 
 
 Eyelets, 
 
 Forms, 
 
 Glass pens. 
 
 Hectographs, 
 
 indexes. 
 
 Ink, for writing and 
 
 drawing. 
 Inkstands, 
 Invoice books. 
 Legal-cap paper. 
 Letter paper. 
 Manifold paper. 
 Manifold pens. 
 Mimeographs, 
 Mucilage, 
 Mucilage brushes, 
 Neostyles, 
 Note paper. 
 Notices, 
 
 Numbering stamps, 
 on paper, 
 Orders, 
 Paper, 
 
 Paper baskets. 
 Paper clips. 
 Paper cutters, 
 Paper fasteners. 
 Paper flies, 
 Paper weights, 
 Papyrographs, 
 Parchment paper. 
 Pencils, for writing 
 
 and drawing. 
 Pencil sharpeners, 
 Penholders, 
 I'enracks, 
 
 Pens, for writing and 
 drawing. 
 
 Pins, 
 
 Printed cards. 
 
 Printed tablets, 
 
 Punches, 
 
 Rubber bands, 
 
 Rubber stamps. 
 
 Rulers, 
 
 Ruling pens, 
 
 Scrapbooks, 
 
 Sealing wax. 
 
 Seals, 
 
 Shears, 
 
 Shipping tags. 
 
 Shorthand notebooks. 
 
 Sponge cups, 
 
 Sponges, 
 
 Stamps, impression, 
 
 Stylographs, 
 
 Tablets, 
 
 Tape, 
 
 Tissue (Impression) 
 paper. 
 
 Tracing cloth. 
 
 Tracing paper. 
 
 Twine, 
 
 Typewriters and rib- 
 bons. 
 
 Wage tables, 
 
 Wastebaskets, 
 
 Water colors. 
 
 Water holders. 
 
 Wrapping paper. 
 
 Wringers for copying 
 presses.
 
 116 OUTSIDE OPERATIONS. 
 
 12. CANALS. 
 
 Note. — When a carrier operates a barge line on Its own canal, 
 
 the accounts prescribed under head of " Boat Lines " may 
 he combined with those below, and such operation should 
 be called " Canals and Barge Lines ;" but items arising from 
 the operation of canals and of barge lines on the canals 
 should not be combined in any one account. In cases of 
 this kind a full statement of the facts and a list of the 
 accounts to be icept must be filed in the office of the Division 
 of Statistics and .\ccounts of the Interstate Commerce Com- 
 mission. 
 
 OPERATING REVENUES. 
 
 This account includes a carrier's revenue from canal 
 tolls, and all other revenue from the oi>eration of canals. 
 
 OPERATING EXPENSES. 
 Account 
 
 I. Maintenance. 
 II. Running Expenses. 
 III. General Expenses. 
 
 I. MAINTENANCE. 
 
 This account includes cost of material used (less salvage) 
 and labor expended in repairing and renewing aqiJeducts, 
 bridges, canal bed banks, culverts, dams, fences, ferries, 
 houses and structures, locks and lock engines, sluices, tow- 
 paths, walls, weirs, wharves, and all other structures and 
 facilities used in the operation of canals. 
 
 Cost of dredging canals, repairs to and renewals of dredg- 
 ing equipment, barges, scows, ferryboats, and floating equip- 
 ment used incidentally in the operation of canals; horses, 
 wagons, harness and stable equipment; boilers, engines, 
 foundations, bearings for machinery, and all other fixtures 
 and apparatus of electric and steam power plants engaged 
 in the manufacture of power for canal operation ; repairs 
 to and renewals of telegraph and telephone lines ; expenses 
 of maintaining and operating repair shops for the benefit 
 of canals.
 
 CANALS. 117 
 
 Pay of watchmen and ratters: payments of assessments 
 for street repairs, sewers or other public improvements 
 affecting canals. All other expenses incurred in the main- 
 tenance of canals not herein provided for. 
 
 Expenses incident to injuries to persons when caused 
 directly in connection with "Maintenance;" amount of 
 final judgments, witness fees, and plaintiffs' court costs; 
 pay and expenses, or proportion thereof, of physicians and 
 surgeons, and all medical and surgical supplies; also pro- 
 portion of pay and expenses of claim adjusters and their 
 clerks, and pay and expenses of employees and others 
 called in consultation in relation to the adjustment of 
 claims coming under this head. 
 
 II. EUNNING EXPENSES. 
 
 This account includes salary and traveling expenses of 
 superintendent or manager in charge of canals and his 
 assistant, clerlis, bookkeepers, stenographers and attend- 
 ants in office of superintendent or manager ; engineers, 
 firemen and other employees of lighting and power plants; 
 lock engineers and lock tenders ; collectors, weighmasters, 
 bridge tenders, bargemen, ferrymen, watchmen, and police- 
 men : tt'legruph <>i)erators and otluTs engaiied in operating 
 telegraph and telephone lines; rent and cost of repairing 
 rented offices, stationery, printing, and all other office sup- 
 plies and expenses of employees whose pay is charged to 
 this account. 
 
 CJost of fuel for power, heating and lighting plants, in- 
 cluding cost of putting in fuel and removing ashes ; small 
 tools and supplies used by employees whose pay is charged 
 to this account; cost of oil, waste, grease and current sup- 
 plies used in connection with lock engines and in lock 
 engine houses; small tools and current supplies used on 
 ferryboats, barges, and other craft engaged in the operation 
 of canals, removing snow and ice from towpath, grounds, 
 sidewalks and approaches ; payments to other companies 
 and individuals for services chargeaole to this account. 
 
 Payments for damages to or destruction of property 
 cause<l by overflow of canal, damage to or destruction of 
 boats and barges owned by others than the carrier, less 
 insurance recovered ; cost of repairing damage to another 
 company's or person's boats and barges; detecting thieves, 
 detaining vessels, loss of or damage to cargoes through 
 detention or other causes for which a carrier is liable; also 
 pay and expenses of employees and others as witnesses in 
 suits. 
 
 Expenses incident to injuries to persons when caused 
 directly in connection with running canals; amount of final 
 judgments, witness fees, and plaintiffs' court costs; pay and 
 expenses, or proiwrtion thereof, of salaries and expenses of 
 physicians and surgeons, medical and surgical supplies; 
 also proportion of pay and expenses of claim adjusters and
 
 118 OUTSIDE OPERATIONS. 
 
 their clerks, ami pay anil expenses of employees and others 
 called in consultation in relation to the adjustment of 
 claims coming under this head. 
 
 Note. — -When officers above enumerated have charge of 
 other departments also, their salaries and expenses should 
 be apimrtioned among the departments over which they 
 have supervision. 
 
 ni. GENEEAL EXPENSES. 
 
 This account includes pay and expenses, or proportion 
 thereof, of vice-president, assistant to the president, assist- 
 ant to vice-president, general accountant, and subordinate 
 officers of the accounting department ; all other general offi- 
 cers not provided for having direct supervision over canals ; 
 pay and expenses, or proi)ortion thereof, of clerks and at- 
 tendants in offices of officers above enumerated; traveling 
 and other expenses of such employees. 
 
 Rent, cost of repairs of rented buildings and fixtures 
 therein, furniture, exi^enses of heating, lighting and care of 
 offices, telephone service, telegraph and cable tolls, mes- 
 senger service, subscriptions to papers and periodicals, sta- 
 tionery, printing, and all other supplies and expenses con- 
 nected with offices of officers whose pay is charged to this 
 account. 
 
 Pay and expenses, or proportion thereof, of vice-president 
 and assistants when directly in charge of the law depart- 
 ment, all counsel, solicitors, and attorneys, their clerks and 
 attendants, and expenses of their offices ; cost of law books, 
 stationery, and printing; fees and retainers for services of 
 attorneys not regular employees of a carrier ; payments to 
 arbitrators for the settlement of disputed questions; costs 
 of suits and payments of special fees; notarial fees, and 
 witness fees not provided for elsewhere ; expenses connected 
 with taking deiwsitions, and all law and court expenses not 
 provided for elsewhere, when chargeable to canals. 
 
 Salaries and expenses incurred by a carrier in connection 
 with operating relief departments for the benefit of its 
 canal operation ; also contributions made by a carrier to 
 such department. 
 
 Pensions paid to retired canal employees and expenses in 
 connection therewith. 
 
 Premiums made or paid by a carrier to its insurance 
 fund and premiums (except reinsurance premiums) paid 
 by it to insurance companies for insuring property or per- 
 sons against loss, damage or injury by fire, accident or 
 other causes when such loss, damage or injury would other- 
 wise be chargeable to Canals. 
 
 Note A. — The premiums paid by a carrier to Its insurance 
 fund should be credited on Its books to an " Insurance 
 Reserve " account, to which the amount of all claims for 
 damages to the property covered by its insurance should be 
 charged. To such account should be charged all reinsurance 
 premiums paid insurance companies, and to it should be 
 credited all amounts recovered from insurance companies for 
 damage to property reinsured by them.
 
 CANALS. 119 
 
 Note B. — Xo charge should be made to this account except 
 for additionnl expense occasioned by the operation of canals. 
 , Note C — When officers and others above enumerated have 
 charge of other departments also, their salaries and expensel; 
 should be apportioned among the departments over which 
 they have supervision. 
 
 Note D. — The pay and expenses of purchasing agent, assist- 
 ant purchasing agent, assistant to purchasing agent, general 
 storeKeeper, division storekeeper, and their clerks should be 
 charged to " Material " account through clearing account 
 " Store Expenses " prescribed on page 58 of the Classification 
 of Operntlng Expenses for Steam Koads, Third Revised Lssue.
 
 120 OUTSIDE OPERATIONS. 
 
 13. GRAIN ELEVATORS. 
 
 Note. — This classification applies to grain elevatiou, grad- 
 ing, cleaning, mixing, cooling, clipping, transferring, and 
 other services not incidental to transportation by rail per- 
 formed by a carrier in connection with the operation of grain 
 elevators. 
 
 Elevation is defined as unloading grain from cars or grain- 
 carrying vessels into a grain elevator and loading it out 
 again. Jt does not include "treatment" or grading, clean- 
 ing, and clipping of grain. 
 
 OPERATING REVENUEIS. 
 Account. 
 I. Elevation and Storage Revenue. 
 II. Miscb:llaneous Revenue. 
 
 I. ELEVATION AND STORAGE REVENUE. 
 
 This account inclndes a carrier's revenue from the eleva- 
 tion or storage of grain, whether by a direct charge or an 
 apportionment from freight revenue. 
 
 II. MISCELLANEOUS REVENUE. 
 
 This account includes a carrier's revenue from extra 
 storage, bagging, screening, blowing, cooling, clipping, clean- 
 ing, mixing, transferring in elevator, and all other extra 
 service or handling not included in the elevatiou and stor- 
 age charge or allowance; loading and unloading to and 
 from boats when not covered by elevation charges, and 
 amoimts collected for trimming in boats when performed 
 by elevator employees; amounts received from sale of 
 screenings and sweepings; grain overages; also profit from 
 inspection and insurance on grain in elevators.
 
 CUAIX ELEVATORS. 121 
 
 OPERATING EXPENSES. 
 Acconnt 
 
 I. Maintenance. 
 II, Running Expenses. 
 
 III. Genebal Expenses. 
 
 IV. Other Operations — Cb. 
 
 L MAINTENANOE. 
 
 This account inclmies cost of material used (less salvage) 
 and labor expended in repairltig and renewing grain eleva- 
 tors, office buildings, fuel and oil houses, machine shops, 
 stationary engine houses, storage sheds, and jill other 
 buildings and fixtures used in the operation of a grain 
 elevator service; bins, chutes, spouts, legs, st)ealiing tubes, 
 electric wiring and electric appliances; hopper scales and 
 fixtures, platform scales and all other weighing devices; 
 platforms, cribs, bridges, connecting buildings, water tanks, 
 hydrants, wells, and cisterns. 
 
 Cost of renewing and repairing boilers, engines, founda- 
 tions, bearings for machinery, pulleys, belting, shafting, 
 hoisting and conveying apparatus; cooling bins and appa- 
 ratus; trippers; machines for scouring, cleaning, screening, 
 and clipping; steam unloading shovels, cranes (electric, 
 steam, etc.), electric dynamos and other machinery for 
 manufacturing electric power to be used in operation of 
 grain elevators; passenger elevators and appliances; steam 
 and hot water heating fixtures and other permanent ma- 
 chinery; boiler covering; standpipes, hydrants, and other 
 fixtures for water supply; also royalties paid for the use 
 of machinery and payments for permanent water rights. 
 
 Cost of painting buildings, removing snow from roofs 
 of buildings, repairing and renewing fences, walls, side- 
 wallvS, approaches, bulkheads, and landings; payments of 
 assessments for street repairs, sewers, or other public im- 
 provements affecting grain elevator service. 
 
 Expenses incident to injuries to i)ersons when caused di- 
 rectly in connertioii with maintenance, amount of linal judg- 
 ments, witness fees and plaintiffs' court costs: i)ay and ex- 
 jienses, or iiroportion thereof, of physicians and surgeons, 
 medical and surgical supplies; alst) [H'oportion of pay and 
 ex|HMises of claim adjusters and their clerks, and i»ay and 
 expenses of employees and others called iti consultation 
 in relation to the adjustment of claims coming under this 
 head. 
 
 11. RUNNING EXPENSES. 
 
 This account includes salary and traveling expenses of 
 superintendent or manager in charge of grain elevator 
 service; assistant sui>erintendent or manager, cashiers, 
 clerks; stenographers, bookkeepers, and attendants in office 
 of superintendent or matiager ; engineers, firemen, foremen, 
 machinemen, oilers, millwrights, cari>enters, trimmers, 
 weighers, spoutmen, sweepers, laborers, watchmen, and all 
 others engaged in running grain elevators and regularly
 
 122 Ol'TSIDE OPKKA'nONS. 
 
 employed at elevators in loading and unloading cars and 
 boats; rent and cost of repairing rented offices, janitor 
 service, express charges, water, ice, laundry, stationery, 
 printing, and all office supplies and expenses of employees 
 whose pay is charged to this account ; also payments for 
 services of customs officers and inspectors. 
 
 Cost of fuel for power, heating, and lighting plants, in- 
 cluding cost of putting in fuel and removing ashes; cost of 
 small tools and supplies used by employees whose pay is 
 charged to this account; stable expenses, repairs to wagons 
 and harness; removing snow and ice from grounds, side- 
 walks, and approaches to buildings used in the grain ele- 
 vator service; payments to other companies and individuals 
 for labor, heat, light, power, detective, and other services 
 chargeable to this account. Cost of gi'ain used to make up 
 shortages in elevator. 
 
 Expenses incident to injuries to persons when caused 
 directly in connection with running grain elevators; amount 
 of final judgments, witness fees and plaintiffs' court costs; 
 pay and expenses, or proportion thereof, of physicians and 
 surgeons, medical and surgical supplies; also propoi'tion of 
 pay and expenses of claim adjusters and their clerks, and 
 pay and expenses of employees and others called in consul- 
 tation in relation to the adjustment of claims coming under 
 this head. 
 
 Note. — When officers above enumerated have charge of 
 other departments also, their salaries and expenses should 
 be apportioned among the departments over which they have 
 supervision. 
 
 m. GENERAL EXPENSES. 
 
 This account includes pay and expenses, or proportion 
 thereof, of vice-president, assistant to the president, as- 
 sistant to vice-president, general accountant, and subordi- 
 nate officers of the accounting department; all other general 
 officers not provided for having direct supervision over 
 grain elevator service; pay and expenses, or pi'oportion 
 thereof, of clerks and attendants in offices of officers above 
 enumerated; traveling and other expenses of such em- 
 ployees. 
 
 Rent, cost of repairs of rented building and fixtures 
 therein, fiirniture, expenses of heating, lighting, and care 
 of offices; telephone service, telegraph and cable tolls, 
 messenger service, subscriptions to newspai>ers and period- 
 icals, stationery, printing, and all other supplies and ex- 
 penses connected with offices of officers whose pay is 
 charged to this account. 
 
 Pay and expenses or proportion thereof of vice-president 
 and assistants when directly in charge of the law depart- 
 ment, all counsel, solicitors, and attorneys, their clerks and 
 attendants, and expenses of their offices: cost of law books, 
 stationery and printing; fees and retainers for service of 
 attorneys not regular employees of a carrier; payments to
 
 GRAIN ELEVATORS. 123 
 
 arbitrators for the settlement of disputed questions; costs 
 of suits and payments of special fees, notarial fees, and wit- 
 ness fees not provided for elsewhere; expenses connected 
 with taking deiwsitions, and all law and court expenses not 
 provided for elsewhere when chargeable to grain elevators. 
 
 Salaries and expenses incurred by a carrier in connection 
 with operating relief departments for the benefit of its 
 grain elevator service, also contributions made by a carrier 
 to such department. 
 
 Pensions paid to retired grain elevator employees and ex- 
 penses in connection therewith. 
 
 Premiums made or paid by a carrier to its insurance fund 
 and pi'emiums (except reinsurance premiums) paid by it to 
 insurance companies for insuring elevator l)uildings, ma- 
 chinery, fixtures, grain in elevators, and other property or 
 persons against loss, damage, or injury by fire, accident, or 
 other causes when such loss, damage, or injury would other- 
 wise be chargeable to Grain Elevators. 
 
 Note A. — The premiums paid by a carrier to its insurance 
 fund should be credited on its books to an " Insurance Re- 
 serve " account, to which the amount of all claims for dam- 
 ages to the property covered by its insurance should be 
 charged. To such account should be charged all reinsurance 
 premiums paid insurance companies, and to It should be 
 credited all amounts recovered from insurance companies 
 for damages to property reinsured by them. 
 
 Note B. — No charge should be made to this account except 
 additional expense occasioned by the operation of grain 
 elevators. 
 
 NoTK C. — When officers and others, above enumerated, have 
 charge of other departments'^ also, their salaries and ex- 
 penses should be apportioned among the departments over 
 which they have supervision. 
 
 Note D.- — The pay and expenses of purchasing agent, 
 assistant purchasing agent, assistant to purchasing agent, 
 general storekeeper, division storekeeper, and their clerks 
 should be charged to " Material " account through clearing 
 account " Store Expenses " prescribed on page 58 of the 
 Classification of Operating Expenses for Steam Koads. Third 
 Revised Issue. 
 
 IV. OTHER OPEEATIONS-OK 
 
 This account includes cost of transferring grain from 
 crippled cars, weighing to test scales in service of rail 
 department and all other elevation performed for the rail 
 department, or other outside operation. 
 
 Note A. — The amount to he credited to this account 
 should be ascertained by multiplying the number of bushels 
 elevated on company service by the average cost of elevating 
 one bushel. 
 
 Note B. — An amount equal to the total of this account 
 should be charged in the same month to the proper account 
 in Ciassiflcation of Operating Expenses (Hail), or of other 
 outside operations.
 
 124 OUTSIDE OPERATIONS. 
 
 Hi 
 
 14. STOCK YARDS. 
 
 Note. — The operation of pens and feeding yards in con- 
 nection with the transportation of live stock, made necessary 
 by Government regulations, should not be treated as an out- 
 side operation. 
 
 OPERATING REVENUES. 
 
 This account includes a carrier's revenue from feeding, 
 watering, bedding, and otherwise caring for stock, shearing 
 sheep, dipping sheep and cattle, stabling horses, and all 
 other services; also profit from inspection of, and insurance 
 on stock in yards, and all other revenue in coianectiOn with 
 the operation of stock yard service. 
 
 OPERAa?ING EXPENSES. 
 
 Account. 
 
 I. MAINTEfTANCE. 
 
 II. Running Expenses. 
 
 III. General Expenses. 
 
 IV. Other Operations — Cr. 
 
 I. MAINTENANCE. 
 
 This account includes cost of material used (less salvage) 
 and labor expended in repairing and renewing pens, fences, 
 runways, platforms, roadways, sidewalks, buildings for 
 housing stock, houses and barns for storing feed, bedding 
 and other supplies; grain bins, stock scales, stationary 
 engine houses, water tanks, hydrants, cisterns, chutes, 
 pipes for water, gas and sewers; including cost of excava- 
 tion and foundations for same. 
 
 Exi)enses of maintaining steam and electric power plants 
 for the purpose of furnishing light, heat,* or power to 
 buildings or machinery used in the operation of stock 
 yards; payments of assessments for street repairs, sewers, 
 or other public improvements affecting stock yards; re- 
 newals of horses and other work animals, repairs to and 
 renewals of carts, wagons, and harness used in stock 
 yard service, and all other expenses incurred in the main- 
 tenance of stock yards not herein provided for.
 
 STOCK YARDS. 125 
 
 Expenses incident to Injuries to persons when caused 
 directly in connection witli maintenance; amount of final 
 judguients. witness fees, and plaintiffs' court costs; pay and 
 expenses, or proportion tliereof, of physicians and surgeons, 
 and all medical and surgical supplies; also proportion of pay 
 and expenses of claim adjusters and their clerks, and pay 
 and expenses of employees and others called in consultation 
 in relation to the adjustment of claims coming under this 
 bead. 
 
 n. KITNNING EXPENSES. 
 
 This account includes salary and traveling expenses of 
 superintendent or manager in charge of stock yards and 
 his assistant, clerks, bookkeepers, stenographers, and at- 
 tendants in office of superintendent or manager; engineers, 
 firemen, shovelers, and other employees engaged in the 
 operation of heating, lighting or power plants for the 
 benefit of stock yards; foremen, subforemen, yardmen, 
 tallymen, weighmasters, stock loaders, drovers, drivers, 
 watchmen and policemen ; telegraph operators and others 
 engaged in opei*ating telegraph and telephone lines; rent 
 and cost of repairing rented offices, stationery, printing 
 and all other office supplies and expenses of employees 
 whose pay is charged to this account. 
 
 Cost of fuel, oil, waste, and supplies for power plants, 
 including cost of putting in fuel and removing ashes; cost 
 of hay, corn, oats, and other feed supplied to stock ; straw 
 and other bedding material ; water, including amounts paid 
 to municipalities and others, and cost of operating pump- 
 ing stations; small tools and supplies used by employees 
 whose pay is charged to this account; removing snow and 
 ice from inclosures and approaches; services of inspectors; 
 amounts paid to municipalities and others for light and 
 ix)wer, and supplies used in connection therewith; feed 
 for horses and other work animals, shoeing, veterinary 
 services, and stable supplies; and all other expenses inci- 
 dent to running stock yards not otherwise provided for. 
 
 Payments for loss of or damage to horses, sheep, cows, 
 hogs, and other animals intrusted to the carrier's care at 
 stock yards, less amounts received from sale of unidentified 
 animals and carcasses and insurance recovered; detecting 
 thieves; and all other payments for loss of or damage to 
 property for which the carrier is liable; also pay and ex- 
 penses of employees and others as witnesses in suits. 
 
 Amounts paid other companies for switching cars, when 
 Chargeable to running expenses of stock yards. 
 
 Expenses incident to injuries to persons when caused 
 directly in connection with running stock yards; amount of 
 final judgments, witness fees, and plaintiffs' court costs; pay 
 and expenses, or proportion thereof, of jihysicians and sur- 
 geons, and all medical and surgical sui)pHes; also proportion 
 of pay and expenses of claim adjusters and their clerks. 
 
 48536— 0.S
 
 126 OUTSIDE OPERATIONS. 
 
 and pay and expenses of employees and others called in 
 consultation in relation to the adjustment of claims coming 
 under this head. 
 
 Note. — When officers above enumerated have supervision 
 
 over other departments also, their salaries and expenses 
 
 should be apportioned among the departments over which 
 they have supervision. 
 
 ni. GENEEAL EXPENSES. 
 
 This account includes pay and expenses, or proportion 
 thereof, of vice-president, assistant to the president, assist- 
 ant to vice-president, general accountant, and subordinate 
 officers of the accounting department; all other general 
 officers not provided for having direct supervision over 
 stock yards, pay and expenses, or proportion thereof, of 
 clerks and attendants in offices of officers above enumer- 
 ated ; traveling and other expenses of such employees. 
 
 Rent, cost of repairs of rented buildings and fixtures 
 therein, furniture, expenses of heating, lighting and care of 
 offices, telephone service, telegraph and cable tolls, mes- 
 senger service, subscriptions to papers and periodicals, 
 stationery, printing, and all other supplies connected with 
 offices of officers whose pay is charged to this account. 
 
 Pay and expenses, or proportion thereof, of vice-president 
 and assistants when directly in charge of the law depart- 
 ment, all counsel, solicitors, and attorneys, their clerks and 
 attendants, and expenses of their offices: cost of law books, 
 stationery, and printing; fees and retainers for services of 
 attorneys not regular employees of a carrier; payments to 
 arbitrators for the settlement of disputed questions; costs 
 of suits and payments of special fees; notarial fees, and 
 witness fees not provided for elsewhere; expenses connected 
 with taking depositions, and all law and court expenses not 
 provided for elsewhere, when chargeable to Stock Yards. 
 
 Salaries and expenses incurred by a carrier in connection 
 with operating relief departments for the benefit of its 
 Stock Yard Operation, also contributions made by a carrier 
 to such department. 
 
 Pensions paid to retired stock-yard employees, and ex- 
 penses in connection therewith. 
 
 Premiums made or paid by a carrier to its insurance 
 fund and premiums (except reinsurance premiums) paid by 
 it to insurance companies, for insuring buildings, live stock, 
 property or persons against loss, damage, or injury by fire, 
 accident or other causes, when such loss, damage, or injury 
 would otherwise be chargeable to Stock Yards. 
 
 Note A. — The premiums paid by a carrier to its insurance 
 fund should be credited on Its boolis to an " Insurance 
 Reserve " account, to which the amount of all claims for 
 damages to the property covered by its insurance should be 
 charged. To such account should be charged all reinsur- 
 ance premiums paid insurance companies, and to It should be 
 credited all amounts recovered from insurance companies for 
 damage to property reinsured by them.
 
 STOCK YARDS. 127 
 
 Note B. — No charge should be|Diade to this account except 
 for additional expense occasion^ by the operation of stock 
 yards. 
 
 Note C. — When oflScers and others above enumerated have 
 charge of other departments also, their salaries and expenses 
 should be apportioned among the departments over which 
 they have supervision. 
 
 Note D. — The pay and expenses of purchasing agent, assist- 
 ant purchasing agent, assistant to purchasing agent, general 
 storeljeeper, division storekeeper, and their clerks should be 
 charged to " Material " account through clearing account 
 " Store Expenses " prescribed on page .58 of the Classification 
 of Operating Expenses for Steam Roads, Third Revised Issue. 
 
 IV. OTHEE OPEEATIONS-OE. 
 
 This account includes cost of loading, unloading, and 
 transferring live stock, feeding, watering, bedding, special 
 services performed upon stock and any other service the 
 cost of which is chargeable to rail department or another 
 outside operation. 
 
 Note A. — When the actual cost of such service can not be 
 ascertained, the amount to be credited to this account should 
 be approximated by multiplying the number of head of live 
 stock (or other service unit) bandied for carrier's benefit by 
 the average stock-yard expense per head (or other service 
 unit) during the month in which the service was performed. 
 
 Note B. — An amount equal to the total of this account 
 should be charged in the same month to the proper account in 
 Classification of Operating Expenses (Rail) or other outside 
 operation.
 
 128 OUTSIDE OPERATIONS. 
 
 f 
 
 15. COMMEBCIAL TELEGRAPH AND TELEPHONE 
 
 LINES. 
 
 Note. — See Account No. 17, Classification of Operating Rev- 
 enues for Steam Roads 
 
 OPERATING REVENUES. 
 
 This account iuclndes a carrier's revenue from telegrams, 
 telephone messages, use of receivers, transmitters, switch- 
 boards, and other telephone equipment, messenger service, 
 premiums and tolls on money transfers, press and market 
 reiwrts, and all other revenue in connection with the op- 
 eration of commercial telegraph and telephone lines. 
 
 Note. — No revenue sliould be set up for services performed 
 for the benefit of the operating carrier, but the cost of such 
 services should be credited to Operating Expenses, Account 
 No. IV, " Other Operations — Cr." 
 
 OPERATING EXPENSES. 
 Account. 
 
 I. Maintenance. 
 II. Running Expenses. 
 
 III. General Expenses. 
 
 IV. Other Operations — Ce. 
 
 I MAINTENANCE. 
 
 This account includes : 
 
 Telegraph. — Cost of material used (less salvage) and 
 labor expended in repairing and renewing commercial tele- 
 graph lines operated by a carrier; also cost of conduits, 
 poles, cross-arms, wire, insulators, cables, cable boxes, in- 
 struments, battery jars, switchboards, and all other appur- 
 tenances forming a part of the plant ; pay of chief line re- 
 pairmen, linemen, and other employees, and cost of special 
 tools used by them ; horse hire, feed and stabling for horses, 
 board and lodging for men, and supplies used by workmen 
 engaged in maintenance and repairs of line. 
 
 Telephone. — All expenses similar to the above, incurred 
 in connection with telephone lines, and telephone boxes on 
 telegraph and telephone poles.
 
 COMMERCIAL TELEGRAPH AND TELEPHONE LINES. 129 
 
 Pay of work-train englnenien, trainmen, and engine-honse- 
 men, and other employees, cost of fuel stores, and other 
 supplies for work-train locomotives and cars and of oil and 
 wicking used in lanterns of work-train enginemen and 
 trainmen while such employees and equipment are engaged 
 on work pertaining to commercial telegraph and telephone 
 lines. 
 
 Expenses incident to injuries to persons when caused 
 directly in connection with maintenance, amount of flnal 
 judgments, witness fees, and plaintiffs' court costs; pay and 
 exi)enses, or proportion thertM)f. of physicians and surgeons, 
 and all medical and surgical supplies; also proportion of 
 pay and exi>enses of claim adjusters and their clerks, and 
 pay and exi)enses of employees and others called in con- 
 sultation in relation to the adjustment of claims coming 
 under this head. 
 
 n. RUNNING EXPENSES. 
 
 This account includes : 
 
 Telegraph. — Pay and commissions of telegraph opera- 
 tors and messengers in telegraph and relay offices other 
 than those employed in dispatching trains and those located 
 at stations who also perform other station work. 
 
 Telephone. — Pay of operators and messengers; cost 
 of chemicals, coppers, zincs, and other supplies for charging 
 telephone batteries; costs incident to the use of telephone 
 cable lines and conduits, and telephone rents and expenses 
 not otherwise provided for. 
 
 Other expenses. — Pay and expenses of superintendent, 
 his clerks and attendants, and incidental office expenses; 
 pay and expenses of censor ; cost of chemicals, coppers, 
 zincs, and other supplies for charging batteries ; rent, fuel, 
 light, furniture, and other supplies for offices; bicycles and 
 uniforms for messengers; excess payments to telegraph or 
 telephone companies in connection with operation of com- 
 mercial telegraph and telephone lines; costs incident to rent 
 of telegraph conduits, telegraph lines, and telegraph poles 
 of other companies. 
 
 Exiieuses incident to injuries to persons when caused 
 directly in connection with running commercial telegraph 
 and telephone lines; amount of tinal judgments, witness 
 fees, and plaintiffs' court costs; pay and expenses, or pro- 
 lx>rtion thereof, of physicians and surgeons, and all medical 
 and surgical supplies ; also projKJrtion of pay and expenses 
 of claim adjusters and their clerks; and pay and expenses 
 of employees and others called in consultation in relation to 
 the adjustment of claims coming under this head. 
 
 Note. — When oflBcers alwvo f numerated have charge of 
 other departments also, their salaries and expenses should be 
 apportioned among the departments over which they have 
 supervision.
 
 130 OUTSIDE OPERATIONS. 
 
 HL GENEEAL EXPENSES. 
 
 This account includes pay and expenses, or proportion 
 thereof, of vice-president, assistant to the president, assist- 
 ant to vice-president, general accountant, and subordinate 
 officers of the accounting department ; all other general offi- 
 cers not provided for having direct supervision over com- 
 mercial telegraph and telephone lines; pay and expenses, 
 or proportion thereof, of clerks and attendants in offices of 
 officers above enumerated; traveling and other expenses of 
 such employees. 
 
 Rent, cost of repairs of rented buildings and fixtures 
 therein, furniture, expenses of heating, lighting and care 
 of offices, telephone service, telegraph and cable tolls, mes- 
 senger service, subscriptions to papers and periodicals, 
 stationery, printing, and all other supplies and expenses 
 connected with officers whose pay is charged to this account. 
 
 Pay and expenses, or proportion thereof, of vice-president 
 and assistants when directly in charge of the law depart- 
 ment, all counsel, solicitors, and attorneys, their clerks 
 and attendants, and expenses of their offices; cost of law 
 books, stationery, and printing; fees and retainers for 
 services of attorneys not regular employees of a carrier; 
 payments to arbitrators for the settlement of disputed ques- 
 tions ; costs of suits and payments of special fees ; notarial 
 fees, and witness fees not provided for elsewhere; expenses 
 connected with taking depositions, and all law and court 
 expenses not provided for elsewhere, when chargeable to 
 commercial telegraph and telephone lines. 
 
 Salaries and expenses incurred by a carrier in connection 
 with operating relief departments for the benefit of its com- 
 mercial telegraph and telephone service, also contributions 
 made by a carrier to such department. 
 
 Pensions paid to retired employees of the commercial 
 telegraph and telephone service and expenses in connection 
 therewith. 
 
 Premiums made or paid by a carrier to its insurance fund 
 and premiums (except reinsurance premiums) paid by it to 
 insurance companies for insuring buildings, property, or 
 persons against loss, damage, or injury by fire, accident, or 
 other causes, when such loss, damage, or injury would 
 otherwise be chargeable to Commercial Telegraph and Tele- 
 phone Lines. 
 
 Note A. — The premiums paid by a carrier to its insurance 
 fund should be credited on its booljs to an " Insurance Re- 
 serve " account, to which the amount of all claims for dam- 
 ages to the property covered by its insurance should be 
 charged. To such account should be charged all reinsurance 
 premiums paid insurance companies, and to it should be 
 credited all amounts recovered from Insurance companies for 
 damage to property reinsured by them. 
 
 NoTK B. — No charge should be made to this account except 
 for additional expense occasioned by the operation of com- 
 mercial telegraph and telephone lines.
 
 C03IMERCIAL TELEGRAPH AND TELEPHONE LINES. 131 
 
 Note C. — When offifcrs and others above enumerated have 
 charge of othor departments also, their salaries and expenses 
 should l)e apportioned among the departments over which 
 they have supervision. 
 
 Note D.— The pay and expenses of purchasing agent, as- 
 sistant purchasing agent, assistant to purchasing agent, gen- 
 eral storekeeper, division storekeeper, and their clerks should 
 be charged to " Material " account through clearing account 
 " Store Expenses " prescribed on page 58 of the Classifi- 
 cation of Operating Lxpeuses for Steam Roads, Third Revised 
 Issue. 
 
 rV. OTHEE OPEKATIONS-OE. 
 
 This account includes cost of telegrams, telephone mes- 
 sages, messenger service or other service furnished for the 
 benefit of the rail department or other outside operation. 
 
 Note A. — When the actual cost of such service can not be 
 ascertained, the amount to be credited to this account should 
 be approximated by multiplying the number of messages, etc., 
 handled for carrier's benefit by the average telegraph and 
 telephone expense per message during the month in which 
 the service was performed. 
 
 Note B. — An amount equal to the total of this account 
 should be charged in the same month to the proper account 
 in Classification of Operating Expenses (Rail) or other out- 
 side operation.
 
 132 OUTSIDE OPERATIONS. 
 
 16. HOTELS AND RESTAURANTS. 
 
 Note. — The operation of hotels, restaurants, and lunch 
 rooms located upon premises operated as amusement parks 
 and resorts may. at the discretion of the carrier, be com- 
 bined with Account No. 15, "Amusement Parks and Resorts." 
 
 OPERATING REVENUES. 
 
 This account includes a carrier's revenue at hotels, res- 
 taurants, and station lunch counters, from boarding, room 
 rent, lunches and meals furnished, receipts from sale of 
 tobacco and cigars, wines and liquors, newspapers, i^eriod- 
 icals, baths, tonsorial services, billiard rooms and bowling 
 alleys, laundry work when done for patrons and guests, 
 special privileges, and all other revenues in connection with 
 hotels, restaurants and lunch counters. 
 
 To this account should be charged amounts refunded for 
 unused meal tickets and coupons, and other refunds of 
 amounts previously credited to this account. 
 
 Note A. — No revenue should be set up for services or sup- 
 plies furnished for the benefit of the rail department or 
 another outside operation of the operating carrier, but the 
 cost of such services or supplies should be credited to Oper- 
 ating Expenses. Account No. IV, "Other Operations — Cr." 
 
 Note B. — When meals are furnished employees and others 
 at reduced rates, only the actual amount received for such 
 meals shall be credited to this account. 
 
 OPERATING EXPENSES. 
 Account. 
 
 I. Maintenance. 
 II. Running Expenses. 
 
 III. Genebal Expenses. 
 
 IV. Otheb Operations — Cb. 
 
 I MAINTMAKOE. 
 
 This account includes cost of material used (less sal- 
 vage) and labor expended in repairing and renewing build- 
 ings, stationary fixtures and grounds owned or leased by 
 a carrier and used by it in the operation of hotels, restau- 
 rants, and station lunch rooms, counters, steam tables and
 
 HOTELS AND RESTAURANTS. 133 
 
 all other appurtenances thereto; including hotel build- 
 ings and fixtures, stables, barns, detached cottages oper- 
 ated in connection with hotels, other buildings used 
 in connection with the oi)eration of hotels and res- 
 taurants to acconimo<late plants for heating, lighting, 
 and the production of iKiwer and Ice for the exclusive 
 benefit of such ofteratious; and the equipment thereof; 
 restaurant buildings and rooms occupied by station res- 
 taurants in buildings owned or leased by the carrier 
 when the cost of repairing same can be ascertained ; cost of 
 material used (less salvage) and labor expendetl in repair- 
 ing and renewing stationary fixtures for supplying build- 
 ings, rooms, and grounds with heat, water, light, and 
 drainage, such as water pipes, hydrants, gas pipes, water- 
 closets, sewers, fixed wash bowls and bath tubs; freight 
 and passenger elevators; cost of laying out, cleaning, 
 grading, draining, mowing, and beautifying grounds when 
 for the exclusive benefit of hotels and restaurants, including 
 cost of trees, plants, and shrubs; payments of assessment 
 for street repairs, sewers, or other public improvements 
 affecting hotel and restaurants, and all other expense In- 
 curred in the maintenance of the above facilities not spec- 
 ified herein ; expenses incident to injuries to persons when- 
 caused directly in connection with maintenance; amount 
 of final judgments, witness fees and plaintiffs' court costs; 
 pay and §xijenses, or proix)rtiou thereof, of physicians and 
 surgeons, and all metlical and surgical supplies; also pro- 
 portion of pay and expenses of employees and others called 
 in consultation in relation to the adjustment of claims com- 
 ing under this head. 
 
 II. KUNNING EXPENSES. 
 
 This account includes salary, traveling, entertainment, and 
 other expenses of superintendent or manager in charge of 
 hotels and restaurants, his assistant superintendents or man- 
 agers, clerks, bookkeepers, stenographers, attendants ; pay of 
 engineers, firemen, shovelers, and others employed in hotel 
 and restaurant service, or in plants operated for the exclu- 
 sive benefit of hotels and restaurants for the production of 
 heat, light, water, ice, power, etc. ; stewards, housekeepers, 
 storekeei>ers, checkers, linen clerks, butchers, chefs, cooks, 
 kitchen help, maids, porters, elevator men, bell boys, hat 
 and cloak room attendants, waiters, waitresses, laundresses, 
 runners, barbers, employees in pool and billiard rooms and 
 bowling alleys ; advertising ; cost of stationery, printing, 
 newspapers, telegraph, telephone and messenger service, 
 and all other oflSce supplies; salaries and expenses of all 
 other employees whose pay is charged to this account ; pre- 
 miums on their fidelity bonds; rent and cost of repairing 
 buildings and rooms used as offices and fixtures therein ; 
 cost of fuel, oil, waste, and supplies for stationary boilers 
 and engines, heating, lighting, water, ice plants, etc., and 
 supplies used in connection therewith ; cost of fuel and gas
 
 134 OUTSIDE OPERATIONS. 
 
 for heating, cooking, and lighting; amounts paid for water. 
 Ice, electric light, toilet and lavatory supplies; cost of 
 cleaning, repairing, and renewing furniture and equipment, 
 such as carpets, matting, washstands. beds, bedding, ward- 
 robes, bureaus, olotliestrees, tables, chairs, stools, kitchen 
 utensils, crockery, glassware, silverware, knives, forks, 
 spoons, table linen, cofifee urns, file cases, ice chests, 
 railings, shelving, counters, water coolers, wash bowls, 
 uniforms, uniform trimmings, badges, desks, and cash 
 registers; cost of repairing and renewing omnibuses, 
 baggage wagons and similar vehicles; feed, bedding, care, 
 veterinary service for and replacement of horses and other 
 work animals when used in connection with running hotels 
 and restaurants; licenses for saloons, bars, and cigar stands; 
 certificates of elevator and boiler inspection and other simi- 
 lar expenses; expense of furnishing free lunch in saloons: 
 cost of food supplies, wines, liquors, tobacco, cigars, and all 
 other material and supplies applicalile to this account issued 
 for use or sold during the period under consideration ; ex- 
 penses Incident to injuries to persons when caused directly 
 in connection with running hotels and restaurants ; amount 
 of final judgments, witness fees and plaintiffs' court costs; 
 pay and expenses, or proiwrtion thereof, of physicians and 
 surgeons, and all medical and surgical supplies; also pro- 
 portion of pay and expenses of claim adjusters and their 
 clerks, and pay and expenses of employees and others called 
 in consultation in relation to the adjustment of claims 
 coming under this head. 
 
 . Note. — When officers above enumerated have charge of 
 other departments also, their salaries and expenses should be 
 apportioned among the departments over which they have 
 supervision. 
 
 III. GEKEEAL EXPENSES. 
 
 This account includes pay and expenses, or proportion 
 thereof, of vice-president, assistant to president, assistant 
 to the vice-president, general accountant, and subordinate 
 oflficers of the accounting department; all other general 
 officers not provided for having direct supervision over 
 hotels and restaurants; pay and exi>euses, or proportion 
 thereof, of clerks and attendants in offices of officers above 
 enumerated; traveling and other expenses of such employ- 
 ees; rent and cost of repairs of rented office buildings and 
 fixtures therein, furniture, expenses of heating, lighting 
 and care of offices, telephone service, telegraph and cable 
 tolls, messenger service, subscriptions to papers and period- 
 icals, stationery, printing, and all other supplies and ex- 
 penses connected with the officers whose pay is charged to 
 this account; pay and expenses, or proportion thereof, of 
 vice-president and assistants when directly in charge of the 
 law department, all counsel, solicitors, and attorneys, their 
 clerks and attendants, and expenses of their offices : cost of 
 law books, stationery, and printing; fees and retainers for 
 services of attorneys not regular employees of a carrier;
 
 HOTELS AND RESTAURANTS. 135 
 
 payments to arbitrators for the settlement of disputed 
 questions; costs of suits and payments of special fees; 
 notarial fees, and witness fees not provided for elsewhere, 
 when chargeal)le to the services herein included; salaries 
 and expenses incurred by a carrier in connection with oper- 
 ating relief departments for the benefit of its hotels and 
 restaurants, also contributions made by a carrier to such 
 department ; pensions paid to retired employees of the hotel 
 and restaurant service, and expenses in connection there- 
 with. 
 
 Premiums made or paid by a carrier to its Insurance fund 
 and premiums (except reinsurance premiums) i»aid l>y it to 
 insurance companies, for insuring l)uildings, property, or 
 persons against loss, damage, or injury by fire, accident, or 
 other causes wlien such loss, damage, or injury would othei*- 
 wise be chargeable to Hotels and liestaurants. 
 
 Note A. — Premiums paid by a carrier to its insurance fund 
 sliould l»e credited on Its l)ooics to an " Insurance Reserve " 
 account, to wliich tlie amount of all claims for loss, daraasc 
 or injury to persons or property covered l)y its insurance 
 sliould l)e cliarged. To sucli account slionld be cbarged all 
 reinsurance premiums paid insurance companies, and to it 
 should ho credited all amounts recovered from Insurance 
 companies for loss, damage, or Injury to persons or property 
 reinsured by tlicm. 
 
 Note B.- — No charge sliould l>e made to this account except 
 for additional expense occasioned by the operation of hotels 
 and restaurants. 
 
 Note C. — When officers and others above enumerated have 
 charge of other departments also, their salaries and expenses 
 should be apportioned among the departments over which 
 they have supervision. 
 
 Note D. — The pay and expenses of purchasing agent, as- 
 sistant purchasing agent, assistant to purchasing agent, 
 general storekeeper, division storekeeper, and their clerks 
 should be charged to " Material " account through clearing 
 account " Store Expenses " prescribed on page 58 of the 
 Classification of Operating Expenses for Steam Roads, Third 
 Revised Issue. 
 
 IV. OTHEK OPEEATIONS-OE. 
 
 This account includes the cost of services, materials, and 
 supplies furnished the rail department or other outside 
 ojierations when such services, materials, and supplies have 
 been charged to operating expenses of hotels and res- 
 taurants; laundry work, ice, water, food supplies, etc., fur- 
 nished steamship lines, boat lines, shaping and parlor car 
 service, dining car service, amusement parks and resorts, 
 or other operations. 
 
 Note A. — When the actual cost of such service cannot be 
 ascertained, the amount to be credited to this account should 
 be approximated as closely as possible. 
 
 Note B. — An amount equal to the total of this account 
 should be charged in the same month to the proper account 
 in Classification of Operating Expenses (Rail) or other out- 
 side operations. 
 
 Note C. — No credit shall be made to this account for 
 meals, hotel accommodations or other facilities furnished em- 
 ployees or others at reduced rates, the actual amounts re- 
 ceived being simply credited to " Operating Revenues " ac- 
 count.
 
 136 OUTSIDE OPERATIONS. 
 
 17. AMUSEMENT PARKS AND RESORTS. 
 
 Note. — This classification, at the direction of the carrier, 
 may include. "Hotels and Restaurants" located on the 
 premises of amusement parks and resorts and operated in 
 connection therewith. 
 
 OPERATING REVENUES. 
 
 This account includes amounts received by a carrier for 
 admission to nmusemt^iit parks and places of entertain- 
 ment and recreation therein contained, when operated by 
 the carrier, such as roller skating rinks, bowling alleys, 
 theaters, menageries, play houses, bath houses, swimming 
 pools, dance halls, and billiard rooms, including use of 
 equipment or privileges in connection therewith ; receipts 
 from sale of food and refreshments at lunch counters, eat- 
 ing houses, cafes, saloons, cigar stands, ice cream and soda 
 water booths or parlors, and other similar places; rent 
 of cottages and other dwellings or portions thereof for 
 the season or shorter periods; services of guides, trappers, 
 fishermen, drivers, and other employees when charged for 
 at other than cost ; hire of horses, equipage, boats, launches, 
 and canoes; use of golf links and tennis courts, payments 
 from concessionaires and receipts from other sources and 
 facilities for entertainment, recreation, and accommodation 
 operated in connection with amusement parks and resorts. 
 Note A. — No credit should be made to this account for 
 services, material, and supplies furnished to the rail depart- 
 ment or other outside operations, but the cost of such serv- 
 ice, etc., should be credited to Operating Expenses, Account 
 No. IV, '• Other Operations — Or." 
 
 Note B. — When meals, admission, and other supplies and 
 services are furnished to the carrier's employees at reduced 
 rates, only the actual amount received shall be credited to 
 this account. 
 
 OPERATING EXPENSES. 
 Account. 
 I. Maintenance. 
 II. Running Expenses. 
 
 III. General Expenses. 
 
 IV. Other Operations — Cr. 
 
 I. MAINTENANCE. 
 
 This account includes cost of material used (less sal- 
 vage) and labor expended in repairing and renewing build- 
 ings, stationary fixtures and grounds owned or leased by a
 
 AMUSEMENT PARKS AND RESORTS. 137 
 
 carrier and used by it in the operation of amusement parks 
 and resorts, and maintaining driveways, sidewalks, and 
 fences connected therewitli, including buildings used in tlie 
 production of heat, ix)wer, light, ice, and refrigeration, and 
 the equipment thereof; payments of assessments for street 
 repairs, sewers, or other public improvements affecting 
 amusement parks and resorts ; cost of laying out, cleaning, 
 grading, draining, mowing, and beautifying grounds, land- 
 scape gardening, including cost of trees and shrubs, and all 
 other expense, not otherwise si)ecitied herein, incurred in 
 the maintenance of amusement parks and resorts; expenses 
 incident to injuries to iiersons when caused directly in con- 
 nection with maintenance; amount of final judgments, wit- 
 nees fees, and plaintiffs' court costs; pay and exi)enses, or 
 proportion thereof, of physicians and surgeons, and all 
 medical and surgical supplies; also proportion of pay and 
 expenses of employees and others called in consultation in 
 relation to the adjustment of claims coming under this head. 
 
 n. EUNNING EXPENSES. 
 
 This account includes salary, traveling, entertainment, and 
 other expenses of suixirintendent or manager in charge of 
 amusement parks and resorts, and his assistant ; clerks, book- 
 keepers, stenographers, and attendants in otiice of superin- 
 tendent or manager, advertising agents, ix»rters, janitors, 
 ticket sellers, gatemen, policemen, and watchmen ; pay of 
 employees engaged in operating heating, lighting, ice, power, 
 and water plants, and other appurtenances, and all other 
 employees engaged in running roller skating rinks, boat- 
 houses, bowling alleys, theaters, playhouses, bath houses, 
 dance halls, billiard rooms, lunch counters, eating houses, 
 cafes, buffets, saloons, cigar stands; confectionery, ice- 
 cream and soda-water parlors or booths; wash rooms and 
 lavatories; also pay and expenses of guides, trappers, fisher- 
 men, drivers, attendants at golf links and tennis courts, em- 
 ployees in charge of boats, launches, swimming pools, 
 bathing beaches, and all others engaged in conducting amuse- 
 ment parks and resorts ; cost of stationery, printing, adver- 
 tising, newspapers, telegraph, telephone, and messenger serv- 
 ice; premiums on fidelity bonds, and all other office supplies 
 and expenses of employees whose pay is chargeable to this 
 account ; rent and cost of repairing rented buildings and 
 rooms used for offices and fixtures therein ; cost of fuel, oil, 
 waste, and supplies for stationary boilers and engines, heat- 
 ing, lighting, water, Ice, and refrigeration plants; fuel and 
 gas for heating, cooking, and lighting; amounts paid for 
 water, ice, electric light, toilet and lavatory supplies; sup- 
 plies for roller skating rinks, bowling alleys, theaters, play- 
 houses, bath houses, boathouses, dance halls, billiard rooms, 
 cottages, golf links and tennis courts. Including cost of small 
 articles of furniture and equipment In connection there- 
 with ; cost of carriages, rigs, and other vehicles ; boats and
 
 138 OUTSIDE OPERATIONS. 
 
 launches; feed, harness, shoeing, stabling, and renewals 
 of horses and other work animals ; cost of small articles of 
 furniture and utensils used in the operation of lunch count- 
 ers, eating houses, cafes, sfiloons, cigar stands, ice-cream 
 and soda-water booths or parlors, confectioneries, and other 
 places for the sale of food and refreshments ; amounts paid 
 for licenses for saloon bars, cigar stands, and other privi- 
 leges, certificates of elevator and boiler inspection and other 
 similar expenses; cost of food supplies, wines, liquors, 
 tobacco, cigars, and all other materials and supplies ap- 
 plicable to this account issued for use or sold during the 
 period under consideration ; expenses incident to injuries 
 to persons when caused directly in connection with running 
 amuseuient parks and resorts; amount of final judgments, 
 witness fees, and plaintiffs" court costs; pay and exi)enses, 
 or proportion thereof, of physicians and surgeons, and all 
 medical and surgical supplies; also proportion of pay and 
 expenses of claim adjusters and their clerks, and pay and 
 expenses of employees and others called in consultation in 
 relation to the adjustment of claims coming under this head. 
 
 Note. — When officers above enumerated have supervision 
 
 over other departments also, their salaries and expenses 
 
 should be apportioned among the departments over which 
 they have supervision. 
 
 ni. GEKEEAL EXPENSES. 
 
 This account includes pay and expenses, or proportion 
 thereof, of vice-president, assistant to the president, as- 
 sistant to the vice-president, general accountant, and sub- 
 ordinate officers of the accounting department, and all 
 other general officers not provided for having direct super- 
 vision over amusement parks and resorts ; pay and expenses, 
 or propoTtion thereof, of clerks and attendants in offices of 
 officers above enumerated ; traveling and other expenses of 
 such employees; rent, cost of repairs of rented office build- 
 ings and fixtures therein, furniture, expense of heating, 
 lighting, and care of offices, telephone service, telegraph 
 and cable tolls, messenger service, subscriptions to papers 
 and periodicals, stationery, printing, and all other supplies 
 and exiienses for offices of officers whose pay is charge<l to 
 this account ; pay and expenses, or proportion thereof, of 
 vice-president and assistants when directly in charge of 
 the law department, all counsel, solicitors, and attorneys, 
 their clerks and attendants, and expenses of their offices; 
 cost of law books, stationery, and printing; fees and re- 
 tainers for services of attorneys not regular employees of 
 a carrier ; payments to arbitrators for the settlement of 
 disputed questions; cost of suits and payment of special 
 fees; notarial fees and witness fees not provided for else- 
 where, expenses connected with taking depositions, and all 
 law and court expenses not provided for elsewhere, when 
 chargeable to amusement parks and resorts; salaries and 
 expenses incurred by a carrier in connection with operating
 
 AMUSEMENT PARKS AXD RESORTS. 139 
 
 relief departments for the benefit of auiusoment parks and 
 resorts, also contributions made by a carrier to such depart- 
 ment; pensions paid to retired employees of amusement 
 parks and resorts, and expenses in connection therewith. 
 Premiums made or paid by a carrier to its insurance 
 fund and premiums (except reinsurance premitims) paid 
 by it to insurance companies, for Insuring buildiufrs, prop- 
 erty, or persons against loss, damage, or injury, by fire, 
 accident, or other causes when such loss, damage, or injury 
 would otherwise be chargeable to Amusement Parks and 
 Resorts. 
 
 Note A. — Premiums paid by a carrier to Its insurance 
 fund should be credited on Its books to an " Insurance Ke- 
 serve " accotint. to which the amount of all claims for loss, 
 damage, or injury to persons or property covered by its in- 
 surance should be charged. To such account should be 
 charged all reinsurance premiums paid insurance companies, 
 and to it should be credited all amounts recovered from 
 insurance companies for loss, damage, or injury to persons 
 or property reinsured by them. 
 
 Note B. — No charge should be made to this account except 
 for additional expenses occasioned by the operation of amuse- 
 ment parks and resorts. 
 
 Note C. — When officers and others above enumerated have 
 charge of other departments also, their salaries and expenses 
 should be apportioned among the departments over which 
 they have supervision. 
 
 Note I). — The pay and expenses of purchasing agent, as- 
 sistant purchasing agent, assistant to purchasing agent, gen- 
 eral storekeeper, division storekeeper, and their clerks should 
 be charged to " Material " account through account " Store 
 Expenses " prescribed on page 58 of the Classification of 
 Operating Expenses for Steam Roads, Third Revised Issue. 
 
 IV. OTHEE OPEEATIONS-OE. 
 
 This account includes cost of Ice, water, food supplies, 
 and other material and services furnished the rail depart- 
 ment or other outside oi)erations, the cost of which has 
 previously been charged to Amusement Parks and Ilesorts. 
 
 Note A. — When the actual cost of such material or serv- 
 ice can not be ascertained, the amount to be credited to 
 this account should be approximated as closely as possible. 
 
 Note B. — An amount equal to the total of this account 
 should be charged in the same month to the proper account 
 in Classification of Operating Expenses (Rail), or other 
 outside operation. 
 
 Note C. — No credit shall be made to this account on ac- 
 count of meals, admission, and other supplies and services 
 furnished employees of the operutlng carriers at reduced 
 rates, the actual amounts received being simply credited to 
 •• Operating Revenues " account.
 
 140 OIJTSIDE OPERATIONS. 
 
 18. COAL STORAGE PLANTS. 
 
 OPERATING REVENUES. 
 
 This account includes a carrier's revenue from the storage 
 of coal, whether by direct charge or apportionment from 
 freight revenue; also revenue from unloading and reload- 
 ing coal to and from such storage piles, and all other 
 revenue in connection with the operation of coal storage 
 plants. 
 
 Note. — No revenue should be set up for services performed 
 and material furnished for the benefit of the operating carrier, 
 but the cost of such service or material should be cred- 
 ited to Operating Expenses, Account No. IV, " Other Opera- 
 tions- — Cr." 
 
 OPERATING EXPENSES. 
 Account. 
 
 I. Maintenance. 
 II. Running Expenses. 
 
 III. General Expenses. 
 
 IV. Other Operations — Cr. 
 
 I MAINTENANCE. 
 
 This account includes cost of material used (less salv- 
 age) and labor expended in repairing and renewing build- 
 ings and structures owned or leased by a carrier and used 
 by it in the operation of " Coal Storage Plants," including 
 fences, coal trestles, coal dumps, coal chutes, coal pockets, 
 stationary-engine houses, buildings and rooms used for 
 ofHces, and for the production of heat, light, water, and 
 power for the exclusive use and benefit of coal storage 
 plants, hydrants, fire hose and plugs, wells, cisterns, foun- 
 dations, drainage pipes for water and gas, sewers and 
 stationary fixtures appurtenant to such buildings and 
 structures; cost of material used (less salvage) and labor 
 expended in repairing and renewing machinery of all kinds 
 used in the operation of coal storage plants, such as boil- 
 ers, boiler fittings, and appliances, engines, foundations, 
 bearings for machinery, pulleys, belting, shafting, convey-
 
 COAL STORAGE PLANTS. 141 
 
 ing, hoisting, and dumping apparatus, machinery for the 
 production of heat, light, water, and power, including 
 generators, generator points, dynamos, switchboards, cables, 
 arc lamps, storage batteries, transformers, boosters, rhe- 
 ostats, circuit breakers, meters, electric-light wiring, arc 
 lamps, chandeliers, electric-light fixtures, electroliers, fur- 
 naces, gas burners, gas pipes, water pipes, radiators, regis- 
 ters, receivers, lubricators, oiling devices, mechanical draft 
 machinery, pumps, feed-water heaters, purifiers, tanks, 
 condensers, coal and ash conveying machinery, mechanical 
 stokers, water and sewer connections, water meters; pay- 
 ments of assessments for street repairs, sewers, or other 
 public iniprovonients affecting coal storage plants, and all 
 other exi)enses incurred in the maintenance of coal storage 
 plants not herein provided for; expenses incident to in- 
 juries to persons when caused directly in connection with 
 maintenance; amount of final .iudgnients, witness fees, and 
 plaintiff's court costs; pay and expenses, or proportion 
 thereof, of physicians and surgeons, and all medical and 
 surgical supplies; also proportion of pay and expenses of 
 claim adjusters and their clerks, and pay and expenses of 
 employees and others called in consultation in relation to 
 the adjustment of claims coming under this head. 
 
 II. RUNNING EXPENSES. 
 
 This account includes salary and expenses of superin- 
 tendent, manager, or coal agent in cliarge of coal storage 
 plants, and his assistant, clerks, bookkeepers, stenogra- 
 phers, and attendants in office of superintendent, manager, 
 or coal agent; rent, and cost of repairing rented offices and 
 fixtures therein; expenses of heating and care of offices; 
 telegraph, telephone, and messenger service, and all other 
 office supplies and expenses of employees whose pay is 
 chargeable to this account; wages of electricians, dynamo- 
 men, engineers, firemen, shoveler, oilers, cleaners, and 
 other employees engaged in the oi>eration of plants for 
 the production of heat, light, water, and power for the ex- 
 clusive benefit of coal storage plants, including cost of 
 putting in fuel and removing ashes; foremen, assistant 
 foremen, dumi^ers, runners, watchmen, laborers, employees 
 engaged in operating or attending to elevating or conveying 
 machinery, and iill others employed in the operation of coal 
 storage plant not specified herein ; cost of fuel for heat and 
 power, oil for lighting and lubricating, waste, grease, lamps 
 and lamp fixtures, small tools and other supplies used by 
 such employees; amounts paid to municipalities and others 
 for heat, light, water, and power, and supplies used In con- 
 nection therewith: payments to contractors for loading and 
 unloading coal; premiums on employees' fidelity bonds, pay- 
 ments of claims for loss and damage to coal stored. 
 Amounts paid other companies for switching cars when 
 chargeable to running exi)enses of coal storage plants; 
 
 4853G— OS 10
 
 142 OUTSIDE OPERATIONS. 
 
 and all other expenses incident to running coal storage 
 plants not otherwise provided for ; expenses incident to in- 
 juries to persons when caused directly in connection with 
 running coal storage plants; amount of final judgments, 
 witness fees, and plaintiffs' court costs; pay and expenses, 
 or proportion thereof, of physicians and surgeons, and all 
 medical and surgical supplies; also proportion of pay and 
 expenses of claim adjusters and their clerks, and pay and 
 expenses of employees and others called in consultation in 
 relation to the adjustment of claims coming under this head. 
 
 Note. — When officers above enumerated have charge of 
 other departments also, their salaries and expenses should 
 be apportioned among the departments over which they have 
 supervision. 
 
 m. GENEKAL EXPENSES. 
 
 This account includes pay and expenses, or proportion 
 thereof, of vice-president, assistant to the president, assist- 
 ant to vice-president, general accountant, and subordinate 
 ^ officers of the accounting department ; all other offlcers 
 not provided for having direct supervision over coal stor- 
 age plants; pay and expenses, or proportion thereof, of 
 clerks and attendants in offices of officers above enumer- 
 ated ; traveling and other exi>enses of such employees. 
 
 Rent, cost of repairs of rented buildings and fixtures 
 therein, furniture, expenses of heating, lighting and care of 
 offices, telephone service, telegraph and cable tolls, messen- 
 ger service, subscriptions to papers and periodicals, station- 
 ery, printing, and all other supplies and expenses connected 
 with offices of officers whose pay is charged to this account. 
 
 Pay and expenses, or proportion thereof, of vice-presi- 
 dent and assistants when directly in charge of the law 
 department, all counsel, solicitors, and attorneys, their 
 clerks and attendants, and expenses of their offices; cost 
 of law books, stationery, and printing; fees and retainers 
 for services of attorneys not regular employees of a car- 
 rier; payments to arbitrators for the settlement of dis- 
 puted questions; costs of suits and payments of special 
 fees; notarial fees and witness fees not provided for else- 
 where; expenses connected with taking depositions and all 
 law and court expenses not provided for elsewhere, when 
 chargeable to coal storage plants. 
 
 Salaries and expenses incurred by a carrier in connection 
 with operating relief departments for the benefit of its 
 coal storage service, also contributions made by a carrier 
 to such department. 
 
 Pensions paid to retiretl employees of coal storage plants, 
 and expenses in connection therewith. 
 
 Premiums made or paid by a carrier to its insurance 
 fund and premiums (except reinsurance premiums) paid 
 by it to insurance companies, for insuring buildings, prop- 
 erty, or persons against loss, damage, or injury by fire,
 
 COAL STORAGE PLANTS. 143 
 
 accident, or other causes, when such loss, damage, or in- 
 jury would otherwise be chargeable to Coal Storage Plants, 
 
 Note A. — The premiums paid by a carrier to Its insurance 
 fund should he credited on Its books to an " Insurance He- 
 serve " account, to which the amount of ail claims for loss, 
 damage, or injury to persons or property covered by its 
 Insurance should be charged. To such account should be 
 charged all reinsurance premiums paid Insurance companies, 
 and to it should be credited all amounts recovered from 
 Insurance companies for damage to property reinsured by 
 them. 
 
 Note B. — No charge should be made to this account except 
 for additional expense occasioned by the operation of coal 
 storage plants. 
 
 Note C. — When officers and others above enumerated have 
 charge of other departments also, their salaries and ex- 
 penses should be apportioned among the departments over 
 which they have supervision. 
 
 Note D. — The pay and expenses of purchasing agent, as- 
 sistant to purchasing agent, general storeiieeper, division 
 storekeeper, and their clerks should be charged to " Ma- 
 terial " account through clearing account " Store Expenses " 
 prescribed on page 58 of the Classlflcation of Operating 
 Espen.ses for Steam Roads, Third lievised Issue, 
 
 IV. OTHER OPEEATIONS-CR. 
 
 This account includes the cost of handling coal to and 
 from storage and any other service for the rail departments 
 or another outside operation, when such cost has been 
 previously charged to coal storage plants. 
 
 Note A. — When the actual cost of such service can not 
 be ascertained the amount to be credited to this account 
 should be approximated as closely as possible. 
 
 Note B. — .\n amount equal to the total of this account 
 should be charged In the same month to the proper account 
 in Classification of Operating Expenses (Rail) or other 
 outside operation.
 
 144 OUTSIDE OPERATIONS. 
 
 19. COLD-STORAGE PLANTS. 
 
 Note. — This classification applies to cold-storage facilities 
 operated by a carrier in outside commercial service. It does 
 not include facilities furnislied at stations for ttie storage 
 of freight in transit or awaiting delivery, the revenues of 
 which are classified In Account No. 14, page 14, of the Classi- 
 fication of Operating Revenues, First Issue. 
 
 OPERATING REVENUES. 
 
 This account includes a carrier's revenue from cold stor- 
 age of commodities and all other revenue derived from 
 operating cold-storage plants. 
 
 Note A. — No credit should be made to this account for 
 services, materials, and supplies furnished the rail department 
 or other outside operations, but the cost of such services, 
 etc., should be credited to Operating Expenses, Account No. 
 IV. " Other Operations — Cr.'" 
 
 Note B. — When storage, and other services and supplies 
 are furnished the carrier's employees and others at reduced 
 rates, only the actual amount received shall be credited to 
 this account. 
 
 OPERATING EXPENSES. 
 Account. 
 
 I. Maintenance. 
 II. Running Expenses. 
 
 III. General Expenses. 
 
 IV. Other Operations — Cb. 
 
 L MAINTENANCE. 
 
 This account includes cost of material used (less salvage) 
 and labor expended in repairing and renewing buildings, 
 permanent fixtures, and machinery owned or leased by a 
 carrier and used by it in the operation of cold-storage 
 plants, including cost of excavation and foundations for 
 same, also repairs and renewals of adjacent buildings used 
 for offices, storage of salt, ammonia, sawdust, shavings, and 
 other materials, buildings for the accommodation of power, 
 lighting, and water plants for the exclusive benefit of cold-
 
 COLD-STORAGE PLANTS. 145 
 
 Storage plants, platforms, flooring, refrigeration chambers, 
 elevators and machinery thorefor, piping, refrigeration ma- 
 chinery, stationary engines, boilers, electrical appliances, 
 including dynamos and motors, arc lamps,* chandeliers, cis- 
 terns, electric wiring, electroliers, furnaces, gas burners, 
 hydrants, scales and shelving and lamps when permanently 
 attached to buildings or platforms, pipes for water, gas, 
 and sewers, machinery for the production of power, light- 
 ing, and water for the exclusive benefit of cold-storage 
 plants, mechanical appliances and appurtenances, such as 
 ash buckets, ash hoists, belting, coal buckets, coal buggies, 
 cranes, derricks, shafting, standpipes, steam pipes, and 
 steam gages; cost of material used (less salvage) and 
 labor expended in repairing and renewing fences, hedges, 
 walls, tracks, runways, sidewalks, and streets within the 
 limits of cold-storage plant grounds or immediately ad- 
 jacent thereto, driveways and alleys used for receipt and 
 delivery of commodities; payments of assessments for 
 street repairs, sewers, or public improvements, and all 
 other expenses incurred in the maintenance of cold-storage 
 plants not herein provided for ; expenses for injuries to per- 
 sons when caused directly in connection with maintenance; 
 amount of final judgments, witness fees and plaintiffs' 
 court costs ; pay and expenses, or proportion thereof, of 
 physicians and surgeons, and all medical and surgical sup- 
 plies ; also proportion of pay and expenses of claim ad- 
 justers and their clerks, and pay and expenses of employees 
 and others called in consultation in relation to the adjust- 
 ment of claims coming under this head. 
 
 n. EUNNING EXPENSES. 
 
 This account includes salary and expenses of superin- 
 tendent or manager in charge of cold-storage plants and 
 his assistant; clerks, bookkeepers, stenographers, and at- 
 tendants in the office of superintendent or manager ; wages 
 and expenses of electricians, dynamomen, engineers, fire- 
 men, employees of plants operated for the production of 
 power, light, and water for the exclusive benefit of cold- 
 storage plants, foremen, subforemen, checkers, laborers, 
 solicitors, collectors, and other employees engaged in run- 
 ning cold-storage plants, not specified herein ; cost of 
 stationery and printing, newspapers, telegraph, telephone, 
 and messenger service; premium on fidelity bonds and all 
 other office supplies and expenses of employees whose pay 
 is chargeable to this account; rent, and cost of repairs to 
 rented offices, including fixtures; cost of fuel, oil, grease, 
 waste, and supplies for electric equipment, stationary 
 boilers, engines, and plants for production of power, light, 
 and water, including cost of putting in fuel and removing 
 ashes; amounts paid to municipalities and others for 
 light, power, water, and supplies used in connection there- 
 with; small tools and supplies used by employees whose
 
 146 OUTSIDE OPERATIONS. 
 
 pay is chargeable to this account, including brooms, saw- 
 dust, hay, buckets, hose, carts, trucks, lamps (except when 
 permanently attached to buildings and platforms), lamp 
 fittings, lamp chimneys, lanterns, lantern globes and fit- 
 tings, oil, picks, ice skids, ice tongs, tamping poles, pails, 
 pinch bars, ropes, ice trucks, pike poles, axes, saws, shovels, 
 sledges, etc., wicks for lanterns and lamps ; removing snow 
 and ice from inclosures and approaches; payments for cer- 
 tificates for elevator and boiler Inspection, scale tests, 
 and other similar expenses; cost of ammonia and other 
 materials used during the period under consideration ; and 
 all other exjxnises of running cold-storage plants not pro- 
 vided for herein ; expenses incident to injuries to persons 
 when caused directly in connection witli running cold-stor- 
 age plants; amount of final judgments, witness fees, and 
 plaintiff's' court costs; pay and expenses, or proportion 
 thereof, of physicians and surgeons, and all medical and 
 surgical supplies; also proportion of pay and expenses of 
 claim adjusters and their clerks, and pay and expenses of 
 eniploye(>s and otliers called in consultation in relation to 
 the adjustment of claims coming under this liead. 
 
 Note. — When offlcors above enumerated have charge of 
 other departments also, their salaries and expenses should 
 be apportioned among the departments over which they have 
 supervision. 
 
 "III. GENERAL EXPENSES. 
 
 This account includes pay and expenses, or proportion 
 thereof, of vice-president, assistant to the president, assist- 
 ant to vice-president, general accountant, and subordinate 
 officers of the accounting department; all other general 
 officers not provided for having direct supervision over cold- 
 storage plants; pay and expenses, or proportion thereof, of 
 clerks and attendants in offices of officers above enumerated ; 
 traveling and other expenses of such employees; rent, cost 
 of repairs of rented buildings and fixtures therein, furniture, 
 expenses of heating, lighting and care of offices, telephone 
 service, telegraph and cable tolls, messenger service, sub- 
 scriptions to newspapers and periodicals, stationery, i)rint- 
 ing, and all other supplies connected with otfiees or officers 
 whose pay is chargeable to this account ; pay and expenses, 
 or proportion thereof, of vice-president and assistants when 
 directly in charge of the law department, all counsel, solic- 
 itors, and attorneys, their clerks ;nul attendants, and ex- 
 penses of their offices: cost of law books, stationery, and 
 printing; fees and retainers for services of attorneys not 
 regular employees of a carrier: payments to arbitrators for 
 the settlement of disputed questions; costs of suits and pay- 
 ments of special fees; notarial fees, and witness fees not 
 provided for elsewhere; expenses connected with taking 
 depositions, and all law and court expenses not provided for 
 elsewhere, when chargeable to cold-storage plants; sala-
 
 COLD-STORAGE PLANTS. 147 
 
 ries and expenses incurred in connection with operating 
 relief departments for the benefit of its cold-storage plants, 
 also contributions made by a carrier to such department; 
 pensions paid to retired cold-storage plant employees, and 
 expenses in connection therewith. 
 
 I'reuiiiuiis made or paid by a carrier to its insurance 
 fund and ])rouiiunis (except reinsurance premiums) paid 
 by it to insurance companies, for insuring buildings, prop- 
 erty, or persons against loss, damage, or injury by fire, acci- 
 dent, or other causes, when such loss, damage, or injury 
 would otherwise l>e chargeable to Cold-Storage Plants. 
 
 NoTH A. — The premiums paid by a carrier to its insurance 
 fund should be credited on its books to an " Insurance Re- 
 serve " account, to which the amount of all claims for loss, 
 damage, or injury to persons or property covered by its 
 Insurance should be charged. To such account should be 
 charged all reinsurance premiums paid Insurance companies, 
 and to it should be credited all amounts recovered from 
 insurance companies for damage to property reinsured by 
 them. 
 
 Note B. — No charge should l>e mado to this account except 
 for additional expense occasioned by the operation of cold- 
 storage plants. 
 
 NoTK C. — When officers and others above enumerated have 
 charge of other departments also, their salaries and expenses 
 should be apportioned among the departments over which 
 they have supervision. 
 
 Note D. — The pay and expen.ses of purchasing agent, as- 
 sistant purchasing agent, assistant to purchasing agent, 
 general storekeeper, division storekeeper, and their clerks 
 should be charged to " Material " account through clearing 
 account " Store Expenses " prescribed on pag:e 58 of the 
 Classification of Operating Expenses for Steam Itoads, Third 
 Revised Issue. 
 
 IV. OTHER OPERATIONS-OE. 
 
 This account includes cost of storage, services, material, 
 and supplies furnished the rail department or other outside 
 operations, the cost of which has been charged to cold- 
 storage expenses. 
 
 Note A. — When the actual cost of such service can not 
 be ascertained, the amount to be credited to this account 
 should be approximated as closely as possible. 
 
 Note B.- — An amount equal to the total of this account 
 should be charged in the same month to the proper account 
 In the Classification of Operating Expenses (Rail) or other 
 outside operations. 
 
 Note C. — No credit should be made to this account, when 
 storage, services, material, and supplies are furnished to the 
 carrier's employees and others, at reduced rates, the actual 
 amounts received being simply credited to " Operating Reve- 
 nues " account.
 
 148 OUTSIDE OPERATIONS. 
 
 20. COMMERCIAL ICE-SUPPLY PLANTS. 
 
 OPERATING REVENUES. 
 
 This account includes a carriers' revenue from sale of 
 natural or manufactured ice and distilled water; and all 
 other revenue in connection with operating commercial ice- 
 supply plants. 
 
 Note A. — No credit should be made to this account for 
 services, ice water, etc., furnished to the rail department or 
 other outside operations, but the cost of such services, etc., 
 should be credited to Operating Expenses, Account No. IV, 
 *' Other Operjitlons — Cr." 
 
 Note B. — When ice, water, and other services and supplies 
 are furnished to the carrier's employees at reduced rates, 
 only the actual amount received shall be credited to this 
 account. 
 
 OPERATING EXPENSES. 
 Account. 
 
 I. Maintenance. 
 II. Running Expenses. 
 III. General Expenses. 
 IV. Other Operations — Cr. 
 
 I. MAINTENANCE. 
 
 This account includes cost of material used (less salvage) 
 and labor expended in repairing and renewing buildings, 
 permanent fixtures and machinery owned or leased by a 
 carrier and used by it in the operation of commercial ice- 
 supply plants, including cost of excavation and foundations 
 for same, also buildings and rooms used for offices, storage 
 of salt, ammonia, sawdust, hay, shavings, and other mate- 
 rials; stables; buildings for the accommodation of heating, 
 power, lighting, water, and ice plants for the exclusive 
 benefit of commercial ice-supply plants; icing platforms, 
 buniis, and ladders when permanently attached to build- 
 ings; arc lights, chandeliers, cisterns, chutes, electric wiring, 
 electroliers, furnaces, gas burners, hydrants, ice scales, lamps 
 when permanently attached to buildings and platforms, 
 pipes for water, gas and sewers, radiators, registers, water 
 tanlts and wells, machinery for hoisting and crushing ice 
 and producing heat, power, light, and water for the ex-
 
 COMMERCIAL ICE-SUPPLY PLANTS. 149 
 
 elusive benefit of commercial ice-supply plants; stationary 
 engines and boilers; dynamos and parts; mechanical ap- 
 pliances and appurtenances, such as ash budgets, ash hoists, 
 belting, coal buckets, coal buggies, cranes, derricks, shaft- 
 ing, staiulpipes, switchboards and parts* (except telegraph 
 and telephone) steam pipes and steam gages; cost of mate- 
 rial used (less'salvage) and labor exjiended in repairing and 
 renewing fences, hedges, walls, sidewalks, and streets within 
 the limits of commercial ice-supply plant grounds or im- 
 mediately adjacent thereto, driveways and alleys used for 
 receipt of materials and delivery of ice, distilled water and 
 other products; payments of assessments for street repairs, 
 sewers, or other public improvements, and all other expense 
 incurretl in the maintenance of commercial ice-supply 
 plants not herein provided for; exi)enses incident to in- 
 juries to persons when caused directly in connection with 
 maintenance; amount of final judgments, witness fees, and 
 plaintiffs' court costs; pay and expenses, or proportion 
 thereof, of physicians and surgeons, and all medical and 
 surgical sui>plies; also proportion of pay and expenses of 
 claim adjusters and their clerks, and pay and expenses of 
 employees and others called in consultation in relation to the 
 adjustment of claims coming under this head. 
 
 The cost of repairs and renewals of raachinei*y, such as 
 vats, piping, truck hoists, chutes, cranes, ice machines, con- 
 densers, filters, dynamos, motors, engines, and boilers used 
 exclusively in the manufacture of ice, distilled water, and 
 other products, and machinery used in cutting, loading, and 
 storing natural ice at ponds or other bodies of water, 
 should be charged to stock or carried to an appropriate 
 clearing account and distributed therefrom to the account 
 affected according to the ratio which the hours that such 
 machinery was engaged in each class of service bears to the 
 total hours the machinery was operated during the month, 
 
 N"i)TK. — When machinery, a part of the cost of maintain- 
 ing which is chargeable to the current month's '• Mainte- 
 nance '■ account. Is also operated for the production of arti- 
 ficial ice, distilled water, or other by-products of artificial 
 Ice (nanufacture, or for storing natural ice, the cost of main- 
 tenance thereof should be carried to clearing account and 
 distributed therefrom to stock accounts for ice, distilled 
 water and other products manufactured and to " Mainte- 
 nance." according to the relative proportion which the hours 
 of each class of service bear to the total hours the machinery 
 was operated during the month. 
 
 11 EUNNINQ EXPENSES. 
 
 This account includes salary and traveling expenses of 
 suiKjrintendent or manager in charge of commercial ice- 
 . supply plants and his assistants, clerks, bookkeepers, ste- 
 nographers, and attendants in office of superintendent or 
 manager ; proportion of salaries and expenses of station 
 agents having supervision of icing stations and of such of 
 their station forces as are engaged at work appertaining 
 thereto; wages and expenses of electricians, dyuamomen,
 
 150 OUTSIDE OPERATIONS. 
 
 engineers, firemen, employees of plants operated for the 
 production of beat, power, light, and water for the exclusive 
 benefit of commercial iee-supplj- plants, foremen, sub- 
 foremen, laborers, drivers and their assistants, solicitors, 
 collectors, and other employees oniraged in running com- 
 mercial ice-supply plants not specified herein ; cost of sta- 
 tionery, printing, newspapers, telegraph,' telephone, and 
 messenger service ; premiums on fidelity bonds and all other 
 ofiice supplies and expenses of employees whose pay is 
 chargeable to this account ; rent and cost of repairs to 
 rented oflices and fixtures ; cost of fuel, oil, grease, waste, 
 and supplies for electric equipment, stationary boilers, and 
 engines and plants for the production of heat, power, light, 
 and water, including cost of putting in fuel and removing 
 ashes; amounts paid to municipalities and others for heat, 
 power, light, water, and supplies used in connection there- 
 with; small tools and supplies used by employees whose 
 pay is chargeable to this account, including cant hooks, fire 
 extinguishers, fire buckets, hose, ice carts, lamps (except 
 when permanently attached to buildings), lamp fittings, 
 lamp chimneys, lanterns, lantern globes and fittings, oil, 
 picks, pairs, pinch bars, pike poles, ropes, saws, scales, 
 scoops, shovels, skids, sledges, tongs, tamping oars, waders, 
 and wicks for lamps and lanterns: feed, shoeing, stabling, 
 care and renewals of horses and other work animals: 
 repairs and renewals of harness, wagons, and other 
 vehicles; removing snow and ice from inclosures and ap- 
 proaches; payments for certificates of elevator and boiler 
 inspection, scale tests, and other similar expenses; amounts 
 paid other companies for switching cars when chargeable to 
 running expenses of commercial ice-supply plants; cost 
 of ice, including shrinkage, distilled water, salt, and other 
 products and materials issued from stock during the period 
 under consideration, and all other expenses of running 
 commercial ice-supply plants not provided for herein : 
 amount of final judgments, witness fees, and plaintiffs' 
 court costs; pay and expenses, or proportion thereof, of 
 physicians and surgeons, and all medical and surgical sup- 
 plies; also proportion of pay and expenses of claim adjust- 
 ers and their clerks, and pay and expenses of employees 
 and others called in consultation in relation to the adjust- 
 ment of claims coming under this head. 
 
 The cost of running machinery, such as vats, piping, 
 truck hoists, chutps, cranes, ice machines, condensers, 
 filters, dynamos, motors, engines, and boilers used ex- 
 clusively in the manufacture of ice, distilled water, and 
 other products, and machinery used, together with wages, 
 supplies, and expenses of employees engaged in cutting, 
 loading, and storing natural ice at ponds or other bodies 
 of water, should be chargeti to stock, or if necessary carried 
 to an appropriate clearing account and apportioned there- 
 from to the stock accounts affected, based upon the relative
 
 COMMERCIAL ICE-SUPPLY PLANTS. 151 
 
 proportion which tlie hours engaged in each class of service 
 bears to the total hours the machinery was oi)erated or the 
 employees engaged during the month. Separate stock ac- 
 counts should bo created for ice, distilled water, and other 
 products, which should be charged with cost of stock 
 purchased or produced and credited with the cost of stock 
 issued. To ice stock account should be charged cost of ice 
 cut, purchased, or manufactured, including cost of trans- 
 portation and storage; repairs and renewals of machinery; 
 wages, expenses, and supplies of employees engaged in 
 cutting or manufacturing ice; expense of additional office 
 help wherever employed, if engaged on this account ; in- 
 surance on stoclv ; payments and expense incident to per- 
 sonal injuries sustained by employees whose pay is charge- 
 able to ice stock ; proportion of expense of operating plants 
 for production of heat, power, light, and water, and any 
 other expense occasioned by the purchase or manufacture 
 of ice for commercial ice-supply plants not specified 
 herein. This stock account should be credited with the 
 cost of ice issued to which should be added a percentage 
 to cover loss of ice in stock from melting. The estimated 
 cost of shrinkage should be adjusted to the actual cost on 
 the basis of an inventory before the close of the fiscal year. 
 
 NoTn A. — When officers above enumerated have charge of 
 other departments also, their salaries and expenses should be 
 apportioned among the departments over which they have 
 supervision. 
 
 Note B. — When machinery, a part of the cost of operating 
 which is charged to the current month's " Running Ex- 
 penses," Is operated also for the production of artificial ice, 
 distilled water, or other by-products of artificial ice manu- 
 facture, or for storing natural ice, the cost of running 
 thereof, including wages, supplies, and expenses, should be 
 carried to an appropriate clearing account and charged there- 
 from to stock accounts of ice, distilled water, other products 
 and " Running Expenses " according to the relative propor- 
 tion which the hours engaged in each class of service bears 
 to the total hours the machinery was in operation or the 
 employees engaged during the month. 
 
 m. GENEEAL EXPENSES. 
 
 This account includes pay and expenses, or proportion 
 thereof, of vice-president, assistant to the president, assist- 
 ant to vice-president, general accountant, and subordinate 
 officers of the accounting department; all other general 
 officers not provided for having direct supervision over 
 commercial ice supply plants; pay and expenses, or pro- 
 portion thereof, of clerks and attendants in offices of 
 officers above enumerated ; traveling and other expenses of 
 such employees. 
 
 Rent, cost of repairs of rented buildings and fixtures 
 therein, furniture, expenses of heating, lighting, and care 
 of offices, telephone service, telegraph and cable tolls, mes- 
 senger service, subscriptions to papers and periodicals, 
 stationery, printing, and all other supplies and expenses 
 connected with offices of officers whose pay is charged to 
 this account.
 
 162 OUTSIDE OPERATIONS. 
 
 Pay and expenses, or proportion thereof, of vice-president 
 and assistants when directly in charge of the law depart- 
 ment, all counsel, solicitors, and attorneys, their clerks 
 and attendants, and expenses of their olHces; cost of law 
 books, stationery, and printing ; fees and retainers for serv- 
 ices of attorneys not regular employees of a carrier ; pay- 
 ments to arbitrators for the settlement of disputed ques- 
 tions ; costs of suits and payments of special fees ; notarial 
 fees, and witness fees not provided for elsewhere; expenses 
 connected with taking depositions, and all law and court 
 expenses not provided for elsewhere, when chargeable to 
 commercial ice-supply plants. 
 
 Salaries and expenses incurred by a carrier in connec- 
 tion with operating relief departments for the benefit of 
 its service, also contributions made by a carrier to such 
 department. 
 
 Pensions paid to retired employees of commercial ice- 
 supply plants and expenses in connection therewith. 
 
 Premiums made or paid by a carrier to its insurance fund 
 and premiums (except reinsurance premiums) paid by it to 
 insurance companies for insuring buildings, property, or 
 persons against loss, damage, or injury by fire, accident, or 
 other causes, when such loss, damage, or injury would other- 
 wise be chargeable to Commercial Ice-Supply Plants. 
 
 Note A. — The premiums paid by a carrier to its Insurance 
 fund should be credited on its books to an " Insurance Re- 
 serve " account, to which the amount of all claims for loss, 
 damage, or injury to persons or property covered by its In- 
 surance should be charged. To such account should be charged 
 all reinsurance premiums paid insurance companies, and to it 
 should he credited all amounts recovered from Insurance com- 
 
 fianles for loss, damage, or injuries to persons or property re- 
 nsured by them. 
 Note B. — No charge should be made to this account except 
 for additional expense occasioned by the operation of commer- 
 cial Ice-supply plants. 
 
 Note C. — When officers and others above enumerated have 
 charge of other departments also, their salaries and expenses 
 should be apportioned among the departments over which they 
 have supervision, 
 
 lY. OTHER OPEEATIONS-OE. 
 
 This account includes cost of Ice, distilled water, refrig- 
 eration service, other supplies, and services furnished the 
 rail department or other outside operations, the cost of 
 which has previously been charged to commercial ice-supply 
 plants. 
 
 Note A. — When the actual cost of service and supplies can 
 not be ascertained, the amount to be credited to this account 
 should be approximated as closely as possible. 
 
 Note B. — An amount equal to the total of this account 
 should be charged In the same month to the proper account 
 in Classification of Operating Expenses (Rail) or other out- 
 side operations. 
 
 Note C. — No credit should be made to this account on ac- 
 count of Ice, water, and other services and supplies fur- 
 nished employees of the operating carrier at reduced rates, the 
 actual amounts received being simply credited to "Operating 
 Revenues " account.
 
 PUBLIC TOLL-BRIDGE SERVICE. 153 
 
 21. PUBLIC TOLL-BRIDGE SERVICE. 
 
 OPERATING REVENUES. 
 
 This account includes carrier's revenue from operating 
 a public toll bridge, for passage of equestrians, pedestrians, 
 vehicles of all descriptions, street cars and omnibuses, 
 cattle, horses, sheep, swine, and other animals in charge of 
 drovers and others: advertising privileges; payments from 
 concessionaires and for accommodations furnished tele- 
 graph and telephone lines; and all other revenues in con- 
 nection with the operation of public toll-bridge service. 
 
 Note A. — No credit should be made to this account for 
 passage or services furnished the rail department or other 
 outside operations, but the cost of this service should be 
 credited to Operating Expenses, Account No. IV, " Other 
 Operations — Cr." 
 
 Note B. — When passage and other services are furnished 
 to the carrier's employees at reduced rates, only the actual 
 amount received shall be credited to this account. 
 
 OPERATING EXPENSES. 
 Account. 
 
 I. Maintenance. 
 II. Running Expenses. 
 III. General Expenses. 
 IV. Other Operations — Cr. 
 
 I. MAINTENANCE. 
 
 This account includes cost of material (less salvage) and 
 labor expended in rei)airing and renewing toll bridges (both 
 substructure and sui>erstructure), including buildings used 
 in the operation of plants for the production of light and 
 power for the exclusive benefit of toll bridges, and the 
 equipment thereof, piers, abutments, masonry, and drain 
 pipes; retaining walls, riprapping, and dikes necessary to 
 protect or strengthen bridges against ice, water, or drift; 
 bridge signs or number boards; expenses of operating, rent 
 of pile drivers and other equipment engaged in repairing 
 and renewing toll bridges; cost of cleaning channels under 
 toll bridges; cost of removing old bridges in connection 
 with construction of new bridges, and constructing and re- 
 moving temporary or false work used In the repairing and 
 renewing toll bridges ; pay of bridge watchmen and cost of 
 supplies used by them, such as brooms, lanterns, oil, oil cans,
 
 154 OUTSIDE OPERATIONS. 
 
 pails, rowboats, tallow, waste, water barrels, and fuel for 
 heating bridge watchhouses; pay of bridge inspectors and 
 expenses incident to bridge inspection ; repairs and renew- 
 ing footway, railing, tollhouses, vehicle way ; lamps when 
 permanently attached to toll bridges and buildings thereof, 
 and all other expenses incurred in the maintenance of 
 bridges, buildings, and equipment devoted exclusively to 
 public toll-bridge service; expenses incident to injuries to 
 persons when caused directly in connection with mainte- 
 nance; amount of final judgments, witness fees, and plain- 
 tiffs' court costs ; pay and expenses, or proportion thereof, 
 of physicians and surgeons, and all medical and surgical 
 supplies; also proportion of pay and expenses of claim 
 adjusters and their clerks, and pay and expenses of em- 
 ployees and others called in consultation in relation to the 
 adjustment of claims coming under this head. 
 
 Note. — When a bridge is used by the rail department and 
 also is operated as a pul)lic toll bridge, the maintenance 
 expenses which are applicable to both the rail department 
 and the outside operation should be apportioned to the appro- 
 priate maintenance accounts of the rail and outside opera- 
 tions classifications, according to the method best suited 
 to the local conditions. 
 
 II. ETJNNING EXPENSES. 
 
 This account includes salary and expenses of superin- 
 tendent or manager in charge of public toll-bridge service 
 and his assistant; clerks, bookkeepers, stenographers, and 
 attendants in office of superintendent or manager; ticket 
 receivers, ticket collectors, highway watchmen, other toll- 
 service employees, and those engaged in the operation of 
 plants for the production of light and power for the ex- 
 clusive benefit of public toll-bridge service; rent and cost 
 of repairing rented offices, including fixtures; cost of 
 tickets and other stationery, printing, newspapers, tele- 
 graph, telephone, and messenger service; premium on 
 fidelity bonds, and all other office supplies and expenses 
 of employees whose pay is chargeable to this account ; cost 
 of fuel, oil, grease, waste, and supplies for electric equip- 
 ment, stationary boilers, engines, and other machinery in 
 plants for the production of light and power, including 
 cost of putting in fuel and removing ashes; amounts paid 
 municipalities and others for heat, power, light, ice, water, 
 small tools, and supplies used by employees whose pay is 
 charged to this account ; furniture for toll houses and 
 offices, and all other expenses incident to running public 
 toll-bridge service not specified herein ; expenses incident 
 to injuries to persons when caused directly in connection 
 with running public toll-bridge service ; amount of final 
 judgment, witness fees, and plaintiffs' court costs; pay and 
 expenses, or proportion thereof, of physicains and surgeons, 
 and all medical and surgical supplies; also proportion of 
 pay and expenses of claim adjusters and their clerks, and 
 pay and expenses of employees and others called in con-
 
 PUBLIC TOLL-BRIDGE SERVICE. 155 
 
 sultation in relation to the adjustment of claims coming 
 under this head. 
 
 XoTE A. — When officers and others above enumerated have 
 charjie of other departments also, their salaries and expenses 
 should be apportioned among the departments over which 
 thev have supervision. 
 
 Note B. — When a bridge is used by the rail department 
 and also is operated as a public toll bridjie, the running 
 expenses which are applicable to both the rail department 
 and the outside operation should t)e apiwrtioned to the nppro- 
 l)riate accounts of the rail and outside operations classifica- 
 tions, according to the method best suited to local conditions. 
 
 m. GENEEAL EXPENSES. 
 
 This accouut includes pay and expenses, or proportion 
 thereof, of vice-president, assistant to tlie president, assist- 
 ant to vice-president, general accountant, and subordinate 
 officers of the accounting department ; all other general offi- 
 cers not provided for having direct supervision over public 
 toll-bridge service ; pay and expenses, or proportion thereof, 
 of clerks and attendants in offices of officers above enu- 
 merated ; traveling and other expenses of such employees ; 
 rent and cost of repairing rented offices and fixtures therein, 
 furniture, expense of heating, lighting, and care of offices, 
 telephone service, telegraph and cable tolls, messenger 
 service, subscriptions to papers and periodicals, stationery 
 and printing, and all other supplies connected with offices 
 of officers whose pay is chargeable to this account; pay 
 and expenses, or proportion thereof, of vice-president and 
 assistants when directly in charge of the law department, 
 all counsel, solicitors, and attorneys, their clerks and at- 
 tendants, and expenses of their offices; cost of law books, 
 stationery, and printing; fees and retainers for services of 
 attorneys not regular employees of a carrier ; payments to 
 arbitrators for the settlement of disputed questions; costs 
 of suits and payments of special fees; notarial fees not 
 provided for elsewhere; expenses connected with taking 
 depositions, and all law and court expenses not provided for 
 elsewhere, when chargeable to Public Toll-Bridge Service; 
 pensions paid to retired public toll-bridge service employees, 
 and exi)enses in connection therewith ; premiums made or 
 paid by a carrier to its insurance fund and premiums 
 (except reinsurance premiums) paid l)y It to insurance 
 companies, for insuring property or i)ersons against loss, 
 damage, or injury by fire, accident, or other causes, when 
 such loss, damage, or injury would otherwise be charge- 
 able to oi)eration of Public Toll-Bridge Service. 
 
 Note a. — The premiums paid by a carrier to its Insurance 
 fund should be credited on Its books to an " Insurance Re- 
 serve ■■ account, to which the amount of all claims for loss, 
 damage, or injury to persons or property covered by its In- 
 surance should be charged. To such account should be 
 charged all reinsurance premiums paid insurance companies, 
 and to It should be credited all amounts recovered from 
 Insurance companies for loss, damage, or Injury to persons 
 or property reinsured by them.
 
 156 OUTSIDE OPERATIONS. 
 
 Note B. — No charge should be made to this account except 
 for additional expense occasioned by the operation of public 
 toll-bridge service. 
 
 Note C. — When officers and others above enumerated have 
 charge of other departments, also, their salaries and expenses 
 should be apportioned among the departments over which 
 they have supervision. 
 
 NoTK I). — The pay and expenses of purchasing agent, assist- 
 ant purchasing agent, assistant to purchasing agent, general 
 storekeeper, division storekeeper and their clerks should be 
 cliarged to " Material " account through clearing account 
 " Store Expenses " prescribed on page 58 of the Classlfl- 
 cation of Operating Expenses for Steam Roads, Third Revised 
 Issue. 
 
 IV. OTHEE OPEMTIONS-OE. 
 
 This account includes the cost of service, material, and 
 supplies furnished the rail department or other outside 
 operations, when such services, material, and supplies have 
 been charged to operating expenses of Public Toll-Bridge 
 Service. 
 
 Note A. — When the actual cost of such service can not be 
 ascertained the amount to be credited to this account should 
 be approximated as closely as possible. 
 
 Note B. — An amount equal to the total of this account 
 should be charged in the same month to the proper account 
 in Classification of Operating Expenses (Rail), or other out- 
 side operations. 
 
 Note C. — No credit shall be made to this account for pas- 
 sage or other services furnished employees or others at re- 
 duced rates, the actual amounts received being simply 
 credited to " Operating Revenues " account.
 
 MISCELLANEOUS. 157 
 
 MISCELLANEOUS. 
 
 OPERATING REVENUES. 
 
 This account Includes a carrier's revenue from conduct- 
 ing an outside operation not otlierwise classified. 
 
 Note A. — No credit should be made to this account for 
 services, material, and supplies furnished the rail depart- 
 ment or other outside operations, hut the cost of this service 
 should be credited to Operating Expenses, Account No. IV, 
 " Other Operations — Cr." 
 
 Note B. — When services, material, and supplies are fur- 
 nished to the carriers employees at reduced rates, only the 
 actual amount received shall be credited to this account. 
 
 OPERATING EXPENSES. 
 Account. 
 
 I. Maintenance. 
 II. Running Expenses. 
 III. General Expenses. 
 IV. Other Operations — Cr. 
 
 I. MAINTENANCE. 
 
 This account includes the cost of material used (less 
 salvage) and labor expended in repairing and renewing 
 buildings, fixtures, machinery, and grounds owned or leased 
 by a carrier and used by it in the operation of facilities 
 comprising an outside operation not otherwise classified, 
 including buildings for the accommodation of plants for 
 the production of heat, light, water, power, etc., for the ex- 
 clusive benefit of the operation, and the equipment thereof, 
 fixtures for supplying heat, water, light, power, and drain- 
 age, bunks, counters, file cases, ice chests, railings, shelving, 
 wash bowls, watercoolers, when immovable and built in as 
 a part of the structure, machinery and appurtenances, such 
 as air comitressors, armatures and fields, ash buckets, ash 
 hoists, belting, boilers, boiler fittings and appliances, bear- 
 ings for machinery, chutes, cisterns, coal buckets, coal bug- 
 gies. cf>al iKK-kets, condensers, crinH«s. convoying and hoisting 
 machinery, derricks, dynamos and parts, electric machinery, 
 including fixtures and appliances, fire extinguishers, fire 
 hose, hydrants, lubricating and oiling devices, pumps, scales 
 for weighing fuel, screens, shafting, standpipes, stationary 
 engines, steam pipes, sewer connections, switchboards and 
 
 485.30—08 11
 
 158 OUTSIDE OPERATIONS. 
 
 parts (excepting telegraph and telephone), water troughs, 
 water pipes, water meters, wind mills, wood racks, and all 
 other machinery and appliances used in connection there- 
 with not specified herein ; framework for shafting and 
 foundations for machinery ; cost of removing old structures 
 and removing snow from buildings; material and labor 
 expended in repairing and renewing fences, grounds, hedges, 
 driveways and alleys, walls, sidewalks and streets, reser- 
 voirs and wells when for the benefit of the outside opera- 
 tion ; payment of assessments for street repairs, sewers, 
 or other iniblic improvements affecting the outside opera- 
 tion, and all other exjieuses not otherwise specified herein 
 incurred in the maintenance of the outside operation ; ex- 
 penses incident to injuries to persons when caused directly 
 in connection with maintenance; amount of final judg- 
 ments, witness fees, and plaintiffs' court costs; pay and ex- 
 penses or proportion thereof, of physicians and surgeons, 
 and all medical and surgical supplies; also proiwrtion of 
 pay and expenses of claim adjusters and their clerks, and 
 pay and expenses of employees and others called in con- 
 sultation in relation to the adjustment of claims coming 
 under this head. 
 
 n. EUimiNG EXPENSES. 
 
 This account includes salary and expenses of superin- 
 tendent or manager in charge of an outside operation not 
 otherwise classified, and his assistant; clerks, bookkeepers, 
 stenographers, and attendants in the office of superintendent 
 or manager; rent and cost of repairing rented offices; sta- 
 tionery and printing; telegraph, telephone, and messenger 
 service ; premium on bonds, and all other office supplies and 
 expenses of employees whose pay is chargeable to this ac- 
 count; pay of engineers, electricians, dynamomen, firemen, 
 mechanics, skilled and unskilled laborers, and all others en- 
 gaged in the running of the outside operation, including 
 those employed in operating plants, for the production of 
 heat, light, power, etc., exclusively for the benefit of such 
 outside operation, and small tools and appliances used by 
 such employees; cost of fuel, oil, waste, grease, and other 
 supplies for stationary engines and boilers, and machinery, 
 including plants for the production of heat, light, power, 
 etc.; amounts paid municipalities and others for light, 
 power, water, and supplies used in connection therewith; 
 cost of material and supplies issued for sale and for manu- 
 facture of articles for use or sale during the period under 
 consideration ; and all other expenses not otherwise speci- 
 fied herein incident to the running of outside operations; 
 expenses incident to injuries to persons when caused 
 directly in connection with running the outside operation ; 
 amounts of final judgments, witness fees, and plaintiff's 
 court costs; i)ay and expenses, or proportion thereof, of 
 physicians and surgeons, and all medical and surgical sup-
 
 MISCELLANEOrS. 159 
 
 plies; also proportion of pay ami expenses of claim ad- 
 justers and their clerks, and pay and ex|)enses of employees 
 and others called in consultation in relation to the adjust- 
 ment of claims comiiu; under this head. 
 
 Note. — When officers above enumerated have charge of 
 other departments also, their salaries and expenses should be 
 apportioned among the departments over which they have 
 supervision. 
 
 m. GENERAL EXPENSES. 
 
 This account includes pay and expenses, or proportion 
 thereof, of vice-president, assistant to the president, assist- 
 ant to the vice-president, general accountant, and subordi- 
 nate officers of the accounting department; all other gen- 
 eral oflBcers not otherwise provided for having direct super- 
 vision over an outside operation not otherwise classitied; 
 pay and expenses, or proiwrtion thereof, of clerlis and at- 
 tendants in otHces of officers above enunieratetl ; traveling 
 and other expenses of such employees; rent and cost of re- 
 pairing rented offices and fixtures therein, furniture, ex- 
 I>enses of heating, lighting, and care of offices, telephone serv- 
 ice, telegraph and cable tolls, messenger service, subscrip- 
 tions to papers and periodicals, stationery, printing, and all 
 other supplies connected with the offices of officers whose 
 pay is charged to this account ; pay and expenses, or pro- 
 portion thereof, of vice-president and assistants when 
 directly in charge of the law department, ail counsel, so- 
 licitors, and attorneys, their clerks and attendants, and 
 expense of their offices; cost of law books, stationery and 
 printing; fees and retainers for services of attorneys not 
 regular employees of a carrier; payments to arbitra- 
 tors for the settlement of disputed questions; cost of suits 
 and payment of special fees; notarial fees, and witness 
 fees not provided for elsewhere; expenses connected with 
 taking depositions, and all law and court expenses not pro- 
 vided for elsewhere, when chargeable to the outside opera- 
 tion ; salaries and expenses incurred by a carrier in connec- 
 tion with operating relief departments for the benefit of 
 the outside operation, also contributions made by a carrier 
 to such department; pensions paid to retired employees 
 of the outside operation, and expenses in connection there- 
 with ; premiums made or paid by a carrier to its insurance 
 fund and premiums (except reinsurance premiums) paid by 
 it to insurance companies for insuring proi>erty or persons 
 against los.s, damage, or injury by fire, accident or other 
 causes, when such loss, damage, or injury would otherwise 
 be chargeable to running expenses. 
 
 Note A. — The premiums paid by a carrier to Its insurance 
 fund should be credited on Its books to an " Insurance Re- 
 serve " account, to which the amount of all claims for loss, 
 damage, or Injury to persons or property covered by Its In- 
 surance should be charged. To such account should be 
 charged all reinsurance paid Insurance companies, and to 
 it should be credited all amounts recovered from insurance 
 companies for loss, damage, or Injury to persons or property 
 reinsured by them.
 
 160 OUTSIDE OPERATIONS. 
 
 Note B. — No charge fhoulcl bo made to this account except 
 for additional expense occasioned by the conducting of the 
 outside operation. 
 
 Note C. — When oflScers and others above enumerated have 
 charge of other departments also, their salaries and ex- 
 penses should be apportioned among the departments over 
 which they have supervision. 
 
 Note D. — The pay and expenses of purchasing agent, 
 assistant purchasing agent, assistant to purchasing agent, 
 general storelieeper, division storekeeper, and their clerks 
 should be charged to " Material " account through clearing 
 account " Store Expenses " prescribed on page 58 of the 
 Classification of Operating Expenses of Steam Roads, Third 
 Revised Issue. 
 
 IV. OTHEE OPEEATIONS-CE. 
 
 This account includes services, material, and supplies 
 furnished the rail department or another outside operation, 
 the cost of which has previously been charged to the out- 
 side operation under consideration. 
 
 Note A. — When the actual cost of such services, material, 
 and supplies can not be ascertained, the amount to be 
 credited to this account should be approximated as closely 
 as possible. 
 
 Note B. — An amount equal to the total of this account 
 should be charged in the same month to the proper account 
 in Classification of Operating Expenses (Rail) or other 
 outside operations. 
 
 Note C. — No credit shall be made to this account on 
 account of services, material, and supplies furnished em- 
 ployees of the operating carrier at reduced rates, the actual 
 amounts received being simply credited to " Operating 
 Revenues " account. 
 
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