CORNELL UNIVERSITY LIBRARY BUSINESS Cornell University Library HE2241.U5881908 Classification of revenues and expenses 3 1924 019 330 525 Cornell University Library The original of tiiis book is in tine Cornell University Library. There are no known copyright restrictions in the United States on the use of the text. http://www.archive.org/cletails/cu31924019330525 CLASSIFICATION OF REVENUES AND EXPENSES FOE OUTSIDE OPERATIONS AS PRESCRIBED BY THE INTERSTATE COMMERCE COMMISSION FOR STEAM ROADS IN ACCORDANCE WITH SECTION 20 OF THE ACT TO EEGULATE COMMERCE FIKST ISSUE Effective on J^uly 1, 1908 WASHINGTON GOVEKNMENT PRINTING OFFICE 1908 THE INTERSTATE COMMERCE COMMISSION. Martin A. Knapp, of New York. Jtjdson C. Clements, of Georgia. Charles A. Proutt, of Vermont. Francis M. Cockkell, of Missouri. Franklin K. Lane, of California. Edgar E, Clark, of Iowa. James S. Harlan, of Illinois. Edward A. Moseley, Secretary. (Ill) At a General Session of the INTERSTATE COMMERCE COMMISSION, Held at its Office in Wasliin^ton, D. C, on the 1st day of June, 1908. Present: Martin A. Knapp, Jtjdson C. Clements, Charles A. Proutt, Francis M. Cockrell, Franklin K. Lane, Edgar E. Clark, James S. Harlan, Commissioners. 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 Classification 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 oiSce 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 (exchisive 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 ejach 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 by 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- cotmts 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. Moselet, Secretary. INTRODUCTORY LETTER. Interstate CoiiMERCE Commission, Division of Statistics and Accounts, Washington, June 15, 1908. Tc Caebiees : 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 vyhich, 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) 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 — Or.," 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 bead- ing may be kept accounts for water plants, cotton compress plants, wood preserving plants, hospitals, tie elevators, and all other outside operations not otherwise provided for. A sepa- rate set of revenue and exjjense 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. Henby 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 Xards 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 AP EXPENSES FOR OUTSIBE OPERATIONS. 1. BOAT IJSTES. 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- fication as may he necessary to give effect to the principles goveming 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. FSBKY XINES. Note. — This classification applies to the service of ferrying passengers, vehicles, and live stock 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 handled. 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 between 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, bay, or lake. 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 ACCOUlSfTS. Account. I. Passenqee Ketenbe. II. Vehicle and Live Stock Revenue. III. Ohaetebs. IV. Miscellaneous Revenue. I. PASSENGEE 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 YEHIOLE AND LIYE STOOK EEVENUE. This account includes the revenue of a Ferry Line for transportation of vehicles of all classes, such as automo- biles, coaches, trucks, vragons, 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. m. OHAETEES. This account includes revenues from boats loaned to other ferry companies or charter of boats to parties for special purposes. IV. MISOELLAITEOUS EEVEMTE. 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 OPEKATIONS. OPERATING EXPENSES. GENERAL ACCOUNTS. Account. I. Maintenance. II. Teanspoetation Expenses. III. Geneeal Expenses. PRIMARY ACCOUNTS. I. Maintenance — 1. Dredging. 2. Buildings, Fixtures, and Grounds. 3. Docks, 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. Teanspoetation 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 — Or. III. Geneeal Expenses — 28. Administration Expenses. 29. Law Expenses. 30. Insurance. 31. Relief Department Expenses. 32. Pensions. 33. Stationery and Printing. 34. Other Expenses. 35. General Administration, Joint Facilities — Dr. 36. General Administration, Joint Facilities — Cr. FERKY LINES. 15 I. MAINTENANOE. 1. DKEDGING. 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 heneflt of the rail department or other outside operations, the expense of such dredging should be divided among them. 2. BUILDIKGS, 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 bouses, Brealfwaters for pro- First-aid houses, Repair shops, tection of buildings. Foundries, Scrap bins. Buildings and rooms Fuel bouses or sta- Stables, for employees, tions. Storehouses, Buildings on piers, General offices, Telegraph offices, Carpenter shops. Hose houses. Tool bouses, 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, pumps, 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. Gboxjnds. — 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 pipes, 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. NoTD A. — This account may Include eacli 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 hulldlngs, fixtures, and grounds should he 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 sucb replacement account to be charged to this account. FERRY LIXES. 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 supervisors of docks and wharves. 4. TELEGRAPH AND TELEPHONE LINES. This account includes: Telegraph. — 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 ofBcials and employees engaged In botli 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 affected when the 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, 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, 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 varnishing; 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 Inchides 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 otherwise, necessary to restore them to service, and also renewals of important or vital parts made necessary by reason of age or wear and tear from use. 6. FERRYBOATS— RENEWALS. This account includes the original cost (estimated, if not known), record value, or purchase price of ferryboats con- demned, destroyed, or sold, less : (a) Amount previously accrued or charged off 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 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 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 — bepaiks. — Cost of material used and labor expended in repairing tools and machinery in machine shops, Carpenter shops, blacksmith 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 us6d in shops. Cost of repairing heating boilers should be charged to ac- count " Buildings, Fixtures, and Grounds." Machineky and tools — KENEWALS.— Cost of ncw tools and machinery (less salvage) used in shops and on docks described above, scaffolds, shafting, belting, and other ap- pliances for running machinery, cranes, hoists (power and hand), lathes, drills, planers, cutters, shapers, and other appliances used in connection therewith; 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." Powek-plant equipment. — Costof 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 conveying 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, and other electric equip- ment. 9. INJUKIBS 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, and hospital attendance, medical and surgical supplies, artificial limbs, funeral expenses, railway and carriage fares for conveying injured persons and attendants; also proportion of pay and expenses of claim adjusters and their clerks, and pay and expenses of employees and others 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 connection with the conduct of suits should be charged to account " Law Expenses," but the amount of final judgments, in- cluding plaintiCEs' 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 various 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 .make 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 oflSces 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 oflSces, 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. PowEE. — 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 ofBces, 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 : Emery cloth, Emery paper, Faucets, 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, oil. 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. File brushes, File cards. File bandies, 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-drlvers,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 LINES. 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 lines or facilities in connection therewith maintained by other carriers. Note. — The purpose of this accoant is to show the amounts accruing against a carrier for Its proportion of the expense of maintaining joint ferry lines or facilities 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— OR. This account includes the proportion of costs to maintain structures and equipment used for 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 fayor 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 Sarticipate. The bill rendered by any creditor against any ebtor 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. 3L TEANSPOETATION EXPENSES. 13. SUPERINTENDENCE. 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 hot engaged on service chargeable 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 travel- ing expenses of such officers and their clerks, 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 and 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 arawlng Books, Magnifiers, boards, Boxes for blueprints. Marine glasses. Tally registers, Boxes for drawing in- Oilstones, Tapellnes, struments. Pantographs, Telescopes, Cameras and sup- Parallel rulers. Thermometers, plies. 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 be 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 offlces, 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. Othek 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 FERRr UNES. 25 for scales; also premiums on fidelity bonds of shore em- ployees; licenses of ticket agents, agents' expenses, reports of commercial standing, and membership fees in agents' associations. The following is a list of the more important articles chargeable to this account: Atlases, Awnings, Axes, Baggage checks. Barometers, Baskets, Bicycles, Blocking, Brooms, Brushes, Buckets, Bulletin boards. Call bells. Candles, Carpets, Car-seal presses. Chains, Chairs, Chair cushions. Chalk, Cbamois skins. Check boxes. Check racks. City directories. Clocks, Coal bods. Cold chisels. Copy-press stands. Counter brnshes. 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 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. Mirrors, Money drawers, Nails for boxing. Newspapers, Oil, Oil cans. Padlocks, Pails, Pinch bars, Sakes, 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 pails. Wheelbarrows, Whisk brooms. Wrenches. 16. TELEGRAPH AND TELEPHONE OPBEATIOX. This account includes: Telegeaph. — 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 provideia for. 26 OUTSIDE OPERATIONS. Otheb expenses. — Pay and expenses or proportion there- of, of superintendent of telegraph, his clerks 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, telfegraph 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- gaged 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. Arms, or indi- viduals for performing 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 material) 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 property ; 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 sale of damaged freight or bag- gage. Note A. — Expenses not otherwise proTlded 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. 23. DAMAGE TO PKOPERTT. 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 undertakers, 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. — Ezpenses not otherwise provided for in con- nection with the conduct of suits should he charged to account " Law 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, 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 operated 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 latter's proportion of expense of operation of joint facilities should show the distribution of the total charge among the general accounts as made by the creditor, and such distribution should be adhered to by the debtor. 27. 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 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. III. GEUEEAL EXPENSES. 28. ADMINISTRATION EXPENSES. This account includes pay and expenses, or proportion thereof, of vice-president, assistant to the president, assist- FERRY 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 clerks and attendants in offices of officers above enumer- ated ; traveling and other expenses 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 be made to this account ex- cept for additional expense occasioned by the operation of ferry service. NoTB 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. — 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 Eoads, Third Kevised 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 attorneys, their clerks and attendants, and expenses of their offices ; cost of law books, printing briefs, legal forms, testimony, 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, equipment, merchandise in tran- sit, other property, and persons against loss, damage, or injury, by fire, accident, or other causes when such loss, damage, or injury would otherwise be chargeable to Ferry Lines. 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 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. 48536—08 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, periodicals, technical books, 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, Blanli 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. Fins, 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 operating 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 Ex- 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 Sarticlpate. 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 be adhered to by the debtor. 32 OUTSIDE OPERATIONS. 3. HABBOB TEBMINAIi TBANSFEBS. Note. — ^This classification applies to the service of trans- ferring freight and passengers in cars by water between 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 bandied (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 OPEKATING REVENUES. GBNEBAIi ACCOUNTS. Acconnt. I. LlOHTESAGE KUVKN VK. II. MISCEIXANEOT7S RETEITUE. L LIGHTEEAGE EEViafUR This account Includes a carrier's revenue for the lighter- age and floatage of freight. To it should be charged amounts paid other companies or individuals for lighterage. NothA. — Revenne shoald be credited to this account on the basis of performed service only. NoTB B. — No revenue sbonld be set np 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." n. msoELLAiirEous eeyenue. 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 cred- ited to this account and not a direct expense. Note. — No revenne should be set np 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. OPEEATING EXPENSES. GENERAL, ACCOUNTS. Account. I. Maintenance. II. Teanspoetation Expenses. III. Geneeal Expenses. PRIMARY ACCOUNTS. I. Maintenance — 1. Dredging. 2. Buildings, Fixtures, Docks, and Grounds. 3. Terminal Tracks and Yards. 4. Telegraph and Telephone Lines. 5. Locomotives — 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 Expenses. 14. Maintaining Joint Facilities — Dr. 15. Maintaining Joint Facilities — Cr. II. Teanspoetation Expenses — • 16. Superintendence. 17. Charter of Boats. 18. Manning Boats. 19. Boat Supplies and Expenses. 20. Towing. 21. Wharfage and Demurrage. 22. Station Employees. 23. Station Supplies and Expenses. 24. Yard Employees. 25. Yard Supplies and Expenses. 26. Longshore Labor. 27. Other Shore Expenses. 28. Rent of Buildings, Docks, and Wharves. 29. Telegraph and Telephone Operation. 30. Other Expenses. 31. Loss and Damage. 32. Damage to Property. HARBOR TER3IIXAL 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. L MADTTEUANOE. 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- vidu.als. 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 : BtnLniNGS. — 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, calcimin- 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 the more important structures classified as buildings: Bins for material, Boiler bouses, Breakwaters for pro- tection of buildings. Buildings and rooms for employees, Buildings on piers. Carpenter shops. Coal cbutes. Coal hoists, Coaling platforms, Cold-storage bouses. Damaged- freight sheds, Dry bouses. Dwellings, Elevators, Engine houses. Express buildings. Fire-engine houses, First-aid bouses, Foundries, Fuel bouses or sta- tions. General offices. Grain cribs. Hay houses. Hose bouses. Ice houses. Lumber sheds. Offices, Oil houses. Outhouses, Platforms, Power bouses. Pump bouses. Refused-freight sheds. Repair shops. Scales and scale bouses. Scrap bins. Stables, Station platforms, Station signs. Station stairways. Stations, Stock pens. Storehouses, Tanks, gas. Tanks, oil. Tanks, water, Telegraph offices. Tool houses. Vegetable sheds. Warehouses, Wash rooms, Watcbbouses. FiXTTJEES. — 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 pay 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 tugboats; 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 such 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 operating which is chargeable to harbor terminal trans- fers ; driveways 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. Otheb 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 arc lamps, chandeliers, electric-light ' fixtures, electric-light wiring, electroliers, furnaces, 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 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 whicli 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 to 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 such 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. Note. — 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 rene\^al is made. 4. TELEGRAPH AND TELEPHONE LINES. This account includes : Telegraph. — 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 and em- ployees engaged In both maintaining and operating telegrapli and teleplione lines, or performing serylces for both rail and outside operations, or for two or more outside operations, should be divided among the accounts affected when the exact amount chargeable to each can not otherwise be as- certained. LOCOMOTIVES— REPAIRS. This account includes cost of material used (less sal- vage) and labor expended in repairing locomotives and ten- ders, and fixtures thereof, the cost of operating vyhich 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 sanding equipment, seat boxes, speed recorders, steam and other power brakes, steam-heat appliances, including hose and all other appliances of like nature, storm doors, tool boxes; also cost of supervision; pay of locomotive inspectors engaged in inspecting all parts of locomotives and tenders (except pay of smokestack and ash-pan inspectors, which should be charged to account "Yard Supplies and Expenses"), pay of employees engaged in sponging tender, driving and truck boxes of locomotives undergoing repairs in shops (but pay of employees similarly engaged on locomotives not undergoing repairs in shops should be charged to account "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 Equipment account, " Other Expenses," Classification of Operating Expenses 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 reoairing locomotives, the-operation of which is charged to Operating Expenses (Rail) should not be charged to this'account. NOTEi 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 brealcage, 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: (a) 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 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 permanentlj 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 hand. 7. LOCOMOTIVES— DEPRECIATION. This account includes a monthly charge representing de- preciation on locomotives. 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 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 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 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 hoisters, dredges, scows, and all other floating equipment; furniture and fixtures. HARBOR 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 Ijars, spy- glasses, stoves and stove furniture, tables, tarpaulins, tools, tool boxes, wrenches; cost of docking, painting, calking, seaming, and varnishing; pay and expenses, or proportion 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. Machinebt. — 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 wliicli 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 the more important or vital parts of floating equipment, the necessity for which Is caused by breakage, failure, or accident while in service ; also the repairs to floating equipment damaged through accident or otherwise, necessary to restore it to service ; and also re- newals of important or vital parts made necessary by reason of age or wear and tear from use. FLOATING EQUIPMRNT— EENEWAXiS. This account includes the original cost (estimated, if not known), record value, or purchase price of floating equip- ment condemned, destroyed, or sold, less : (ffl) Amount previou^y 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 I4 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 value, 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. NOTB. A. — When floating equipment is prematurely re- tired, the value (less salvage) not previously talsen 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, " BMoating 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: Machinery and tools^eepaibs. — 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. — Cost 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 PowEE 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-conveying 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 12. INJURIES TO PEBSONS. 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 pay and expenses of employees and others while en- gaged as witnesses in lawsuits, 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 plainti^s' 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 w-hich 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 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, 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 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, re- pair docks, tracks and yards, and other places at which mechanical work is done, watchmen's and gatekeepers' boxes and inspectors' shanties. LiGHTiKO. — Ctost 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. PowEE. — 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 imiforms, clocks and call boxes, removing snow and ice from shop approaches, docks, and yards; traveling expenses not cliargeable 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 sliops, 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 : Acid, Adz handles. Adzes, Ammonia, Auger bits, Auger bandies. 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. Brashes, paint. Brashes, scrub. Brushes, sweeping. Brushes, varnish, 48536—08 i Brashes, wall. Brushes, whitewash. Brushes, window. Buckets, Casehardening, Cement (belt). Chalk, Chalk lines, . Chamois skins. Charcoal, Clamps, hand. Coal-pick handles, Coal picks. Compound for B. S. hammers. Compound for weld- tag. Corks, Cosmic (to prevent rust). Crayon, Drinking caps. 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, coke. Flannel, canton, Funnels, Gimlets, Glue, Gluepots, Glycerin, Graphite, Grinding compound, Ground glass. Hack-saw blades. Hack-saw frames, Hammers, Hammers, babbitt. Hand leathers. Handles, Hatchets, Hawsing mallets. Hoes, Hose, testing, Hydranlic jack, com- pound. Jig-saw blades, 46 OUTSIDE OPERATIONS. Eeel, Lampblack, Lead, Lead, red, Lye, Mallets, Marking brushes, Marking 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, Tapellnes, Tar mops, Testing hose. Tin cups. Toilet paper. Toilet soap, Tool steel for small hand tools, Tripoli, Trucks, Twine, Wash basins, Watchman's detector dials, Wheelbarrows, W hetstones. White lead. Whiting, Window cloths, Wire, Wire brushes, Wrenches, Zinc cakes. Zinc. 14. MAINTAINING JOINT FACILITIES— DE. This account includes a carrier's proportion of costs to maintain structures and equipment used for the operation of joint yards, terminals, and harbor transfers 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 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 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. 15. MAINTAINING JOINT FACILITIES— OR. 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. Note. — The purpose of this account Is to show the amounts accruing in favor of a carrier against other companies for their proportion of the expense of maintaining joint harbor transfers or facilities In connection therewith operated by a carrier, but In the joint use of which other companies partlci- ?iate. The bill rendered by any creditor against a debtor or 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. HAKBOR TERMINAL TRANSFERS. 47 n TKANSPOETATIOIT EXPENSES. 16. SUPERINTENDENCE. This account includes pay and expenses of manager, su- I)erintendent 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 oflScials 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. Kent 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 ; expenses of photographing buildings, structures, and marine equipment CJost of drafting instruments and expenses of repairing same, subscriptions to newspapers and periodicals, 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 Imxes for trac- Cbalns, Flanimeters, ings and prints. Directories, Protractors, Traverse tables. Drawing boards, Reading glasses. Triangles, Drawing instruments. Scales, Tripods, Field glasses. Slide rales, Teesquares, Keel, Straightedges, Verniers. Magnets, NOTB A. — When employee ennmerated above are engaged In work not chai^eable 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, hoisters, and all other revenue floating equipment engaged in harbor terminal transfer service. 48 OUTSIDE OPERATIONS. 18. MANNING BOATS. This account includes pay of officers, crews, watchmen, and all employees on tugs, lighters, barges, hoisters, car floats, transfer boats, and all other revenue floating equip- ment engaged in harbor terminal transfer service. 19. 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, hoisters, and all other boats, including freight charges, cartage, expense, or proportion thereof, of operating coal stations, and expense of delivering 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, Pails. Water, for drinking. Flags, Planks, Provisions, Wicks, Globes, Wool, Grease, Ropes, Wrenches. Handspikes and otber 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 bact to consignees or others. HABBOE TERMINAL TRANSFERS. 49 22. STATION EMPLOYEES. This account Includes: Agents, cuekks, and attendants. — Pay of agents in charge of stations, docks, 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 inspectors at stations. Labor at stations. — Pay of warehousemen, freight-house foremen, pier foremen, freight callers, freight loaders and nnloaders, tallymen, deliverymen, car sealers, weigh- masters, truckmen, scalemen, coopers, station cleaners, checkmen, handlers, teamsters, enginemen for stationary 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 sbould 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. Othee 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. 50 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 corered by this account, based on the proportion of employees engaged in making way- bills and other rail transportation service to the total number of employees, should be distributed to Operating Expenses (Bail). 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, Oas, 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, Palls, Pinch bars, Refiectors, 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 palls. Wheelbarrows, Whisk brooms. Wrenches. 24. TABD 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 expenses 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 EXPPilNSES. This account includes payments for power used in loading and discharging cargoes ; cost of lighting open 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 Supplies and Ex- 52 OUTSIDE OPERATIONS. penses ; " cos^ 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, docks, wharves, piers, bulkheads, transfer and float bridges, yards, grounds, tracks, and other facilities the cost of operating which is chargeable to harbor 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 : Telbgeaph. — 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 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. Otheb 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 repacking and boxing damaged merchandise and other property ; pay and expenses of employees or others engaged as adjusters and in detecting thieves; pay- HAHBOE TERMINAL TKANSrEES. 53 ments 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 insur- ance and amount received from sale of damaged freight and baggage. Note A. — Expenses, not otherwise provided for, in connec- tion with the conduct of suits should he charged to account " Law Expenses," but the amount of final judgments, includ- ing plaintiCEs' court costs, should he charged to this account. Note B. — Proceeds of the sale of unclaimed freight at terminals, the operating expenses of which are charged to harbor terminal transfers, should be credited to appropriate rail operating accounts. Note C. — 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. 32. DAMAGE TO PROPERTY. 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 engaged as witnesses in lawsuits arising out of damage to property. NoTH 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 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 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 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 expenses of employees or others while engaged as witnesses in lawsuits, attending 54 OUTSIDE OPERATIONS. 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 witli 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. NotbB. — The pay and expenses of claim adjusters, clerks, and others whose pay can not be actually allocated to any ease 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 sliow 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— OR. This account includes the proportion of transportation 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 show the amounts accruing in favor 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 companies participate. The bill rendered by any creditor against a debtor for the latter's proportion of expense of operation of joint facilities should show the distribution of the total charge among the general accounts as made by the creditor, and such 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 harbor 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 stations of tie harbor terminal transfer service for the benefit of the rail 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 classmcation 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 in. GEITEEAI EXPEISES. 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 oflBcers of the accounting department; all other general oflBcers 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 <;able tolls, messenger service, subscriptions to papers and periodicals, and all other supplies and expenses connected with offices of officers vyhose pay is charged to this account. Note A. — No charge should be made to this account except for additional expense occasioned by the operation of harbor terminal transfer service. 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. 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 vrhen 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 property 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 sliould be credited on its boolcs to an " Insurance Re- serve " account, to which the amount of ail claims for damages to the property covered by its insurance should b& 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. 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 booths. 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, 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 writings 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, 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, Wastebaskets, Water colors, Water holders. Wage tables. Wrapping paper, Wringers for copying presses. 43. OTHER EXPENSES. This account Includes all expenses in connection witli 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 facilitier 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, an(} such distribution should be adhered to by the debtor. 45. GENERAL ADMINISTRATION, JOINT FACILITIES— CR. This account includes the proportion of " General Ex- penses " 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 use of which, other companies participate. The bill rendered by any creditor against a debtor for the latter's proportion of expense of operation of joint facilities should show the distribution of the total charge among the general accounts as made by the creditor, and such distribution should be adhered to by the debtor. 58 OUTSIDE OPERATIONS. 4. ELECTBIC BAILWATS. Note. — Carriers operating a street or internrban electrle- railway as an outside operation sbould use ttie Classiflcations- of Revenues and Expenses of Electric Railways, with such modification as may be necessary to give elEect to the prin- ciples 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. EXPRESS LINES. Note. — Carriers operating an express service as an outside operation should use the Classifications of Revenues and Ex- penses for Express Companies, with 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. 60 OUTSIDE OPERATIONS. 6. CAB ANB 0MNIBT7S SEBVICE. OPERATING REVEN'UES. This account includes a carrier's revenue from transfer of passengers and baggage by cabs, omnibuses, automobiles, and other vehicles, cab hire, livery, and all other revenue earned in connection with the operation of Cab and Omni- bus Service. Note. — No revenue should be set up for service performed lor the operating carrier, but the cost of such service should be credited to Operating Expenses, Account No. IV, " Other Operations — Cr." CAB AND OMNIBUS SERVICE. 61 OPERATING EXPENSES. GENERAL ACCOUNTS. Account. I. Maintenance. II. Running Expense* III. Geneeai, Expenses. IV. Othek 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. Superintendence. 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 Expenses — 12. Administration Expenses. 13. Law Expenses. 14. Insurance. 15. Relief Department Expenses. 16. Pensions. 17. Stationery and Printing. 18. Other Expenses. IV. Other Operations — Ce. 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, calclmln- 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 bouses, Shops, machine. Blacksmith sbops. Houses for oil. Stables, Carpenter sbops. Outhouses, Tanks, oil and water, Elevators, Tower bouses. Tool houses. Garages, Repair shops. Wash rooms. General offices. Scrap bins. Fixtures. — Cost of fixtures (less salvage) such as bunljs, counters, file cases, shelving, stalls and fixtures, 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. Machineby. — 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. 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 affect- ing building sites and shop grounds. 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. 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 HARNESS. 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 (Rail), 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 all expenses in connection with maintenance of buildings, equipment and other property not properly chargeable to " Maintenance " accounts. n. Euinsrnff} 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 clerks, accountants, cashiers, and an 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 prmtmg) for offices of officers whose pay is charged to this account; incidental office 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 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. 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, com, 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 proper care of horses. 8. STABLE SUPPLIES AND EXPENSES. This account includes: Pat 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. LiOHTiNG. — 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 wicking 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, Cbalk, Electric lamps, incan- Axes, Chamois skins, descent. Baggage checks, Check boxes, Electric - light sup- Barometers, Check racks, plies, Baskets, City directories, Extinguishers, hand. Bicycles, Clocks, Files, document. Brooms, Cold chisels, Plre buckets. Brushes, Counter scales. Flags, Buckets, Cups, Gang planks. Bulletin boards, Cnspldors, Gas. Call bells. Desks, Hampers, Cnndles, Dippers, Hatchets, Chains, Dusters, Hoes, Chairs, Electric fans, Hooks, CAB AND OMNIBTJS SERVICE. 65 Hose, Hose couplings. Ice, Ice boxes. Ice carts. Ice tongs. Keys, Ladders for cleaning and lighting, Lampblack, Lamp fittings, Lamps, not perma- nently attached to buildings. Lanterns, Lantern fittings. Letter boxes. Mail bags. Marking brushes. Marking pots. Matches, Measures, Medical boxes. Mirrors, Money drawers. Nails for boxing. Oil, Oil cans. Padlocks, Pails, Rakes, Rolling chairs for In- valids, Rubber hose. Safes, Sawdust, Saws, Scoops, Scales, portable, Scrlibblng brushes. Shovels, Soap, Spades, 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. 9. LOSS x\.ND DAMAGE. This account includes: Loss AND DAMAGE. — Payments for loss, damage, or de- struction of baggage or other personal property, 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 cases involving loss or damage to baggage, less insurance and amount received from sale of unclaimed and damaged baggage. Damage to peopeett. — ^Payments for damage to or de- struction of buildings, lands, fences, vehicles, or any other property (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 expenses of employees and other witnesses in suits. 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 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. 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 proTlded for In connec- tion witb 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. — The pay and expenses of claims adjusters, clerks, and others whose pay can not be actually allocated to any case, should be dlTided 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. UL GENEEAL 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 clerlis 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. — Wlien 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. 13. 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 expensed 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 he credited all amounts recovered from insurance companies for damage to property reinsured by them. 15. RELIEF DEPAETilENT 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, boolis, and blank forms used in connec- tion with cab 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: Adding machines, Addressographs and supplies, Ann rests. Baggage checks, 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, Cross-section books. Cross-section paper. Cyclostyles, Dating stamps and ribbons. Drawing paper. Delivery tickets. Duplicators, Electric pens, Envelopes, Erasers, rubber and 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 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. Profile books and pa- per. Punches, Rubber bands. Rubber stamps. Rulers, Ruling pens, ScrapDooks, 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. OTHER 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. NoTB B. — ^Tbe 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. 7. SliEEPING-CAR SERVICE. OPEKATING REVENUES. GENERAL ACCOUNTS. Account. I. Bebth and Seat Revenue. II. CoMMis'sAET Revenue. III. Miscellaneous Revenue. L BEETH AND SEAT EEVENUE. 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 refunded, 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 he adjusted through this accoun^. n. OOMMISSAEY EEVENUE. 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 EEVENUE. 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 Cabs. 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 Cabs — 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 Expenses. III. General Expenses — 15. Administration Expenses. 16. Law Expenses. 17. Advertising. 18. Insurance. 19. Stationery and Printing. 20. Other Expenses. I. MAINTEUANOE. 1. SLEEPING CARS— REPAIRS. This account Includes cost of material used (less sal- vage) and labor 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, curtainsT 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 all linen required properly to equip a sleeping car for service, including reserve necessary to pro- vide for the proper service of cars at all times; cost of mattresses, blankets, pillows, 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 in cleaning or scrubbing preparatory to painting; scraping and burning off old paint; reupholster- mg seats and chairs; rewiring, repairing, and renewing curtains and fixtures; cost of electric-lighting fixtures per- manently 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 permanently attached to and forming part of a car ; steam pipes, radiators, and other permanent ap- phances 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 brakes, 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 credited 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, the necessity for which is caused by hrealsage or failare wliile in service ; also the repairs to sleeping cars, damaged through accident or otherwise, necessary to restore them to service, and also renewals of important or vital parts made necessary by reason of age or wear and tear from use. 2. SLEEPING CARS— RENEWALS. This account Includes the original cost (estimated, if not known), record value, or purchase price of aU sleeping 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 sleeping cars retired. Note A. — Sleeping cars permanently retired from service bnt held pending disposition, should be written out of serv- ice tbrongh this account and carried in an appropriate ma- terial account at a nominal valuation or at actual scrap value, if determinable. Note B. — ^The term " recoird value " should not be inter- preted to mean the valae 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 dharge representing de- preciation on sleeping cars. 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 sleeping cars. Charges should be made to this ac- count during the life of the sleeping cars, except in cases of sleeping cars which attain to greater than a normal life: in such cases charges should cease when tbe difference 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 fiscal year should equal the estimated depreciation during that year. Note A. — When sleeping 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, Sleeping Cars — Eenewals," 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 — Eenewals," 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. 11. OOTOUOTDTG 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 o'f chief and other clerks in offices, and porters and attendants in offices of officers whose pay is chargeable tp 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 ofBeers 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 ificludes (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 fidelity 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 porters em- ployed in Sleeping-Car Service. Note. — Pay of conductors and porters, wlien general to the train, is chargeable to the appropriate primary account under Transportation Expenses (Rail). S. TRAIN EXPENSES. This account includes pay of coolis, 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 wicliing 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). D. 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 cars, when such expense 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. Bae 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. CiGABS AND TOBACCO.— Cost of all clgars, 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, napkins, porters', cooks', 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. Note A. — Expenses not otherwise proTided 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. 13. 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 fares 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 personal-injury cases; also proportion of pay an J expenses of claim adjusters and their clerks and pay and expenses of employees and others called in consultation In relation to the adjustment of claims coming under this head. Note A. — Expenses not otherwise provided for in connection with the conduct of suits should be charged to account " Law Expenses," but the amount of final Judgments, Including plaintiffs' court costs, should be charged to this account. Note B. — ^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. 14. OTHER EXPENSES. This account Includes amounts paid for hire of sleeping cars ; also all expenses in connection witlL 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. 75 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 proportion 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 offices ; 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. Note A. — No charge should he made to this account ex- cept for additional expenses occasioned hy the operation of Bleeping 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 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 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, property 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 he 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 cbarged all reinsurance premiums paid insurance companies, and to It should be cred- ited 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 cbarged to " Insurance " account in Classification of Operating Expenses for rail lines. 19. STATIONEET 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, reports, etc. The following is a list of the more important items chargeable to this account: Adding machines. Eyelet punches. Pens, for wrltine and Addressographs and Eyelets, drawine supplies, Arm rests. Binders, Biank books. Blank cards. Blank forms. Blank paper. Blank tablets. Blotters, Blotting paper. Blueprint paper, Bristol board. Calculating ma- chines. Calendars, Caligrapha, Carbon paper. Cardboard, Cards, Circulars, Computing tables. Copy (Impression ) books. Copying brushes. Copying presses. Crayons, Cyclostyles, Forms, Pins, Glass pens. Postage, Hectograpns, Printed cards. Indexes, Printed tablets. Ink, for writing and Rubber bands. 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. Dating stamps and Paperweights Papyrographs, Parchment paper. ribbons. Drawing paper. Duplicators, Electric pens, Envelopes, ^„ „„„ Erasers, rubber and Penholders, 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, steel. ^-. — •. t-^f^^, vt uBteoasKets. Pencils, for writing Water colors, „8?1,'''',?"'°S' Water holders. Pencil sharpeners. Wrapping paper. 20. OTHER EXPENSES, This account Includes incidental expenses only— that Is such expenses in connection with General Expenses as are not properly chargeable to any of the foregoing accounts PAELOK AND CHATR CAK SERVICE. 77 8. FABLOB AND CHAIR CAB SERVICE. OPERATING REVENUES. GENERAL ACCOUNTS. Account. I. Pablob and Chaib Cab Ee\'enue. II. JXiSCEIXANEOTJS REVENUE. L PAELOE AND OHAIE OAE EEVENITE. This account includes a carrler^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. — When foreign currency Is accepted for parlor and chair car accommodations and taken into account at face value, the amount of premium or discount resoltlng from redemption of such currency should be adjusted through this account. n inSOELLAITEOUS KEViasriTE. This account includes a carrier's revenue from meals, wines, liquors, cigars, and tobacco prepared or served In parlor and chair cars, when such commissary supplies are charged to parlor and chair car service; revenue from rent of parlor and chair cars; and all other revenue from operation of parlor and chair cars not otherwise provided for. 48536—08 6 78 OTJTSIDE OPERATIONS. OPEKATING EXPENSES. GENERAL ACCOUNTS. Account. I. Maintenance. II. Conducting Paeloe and Chaib Caes. III. Geneeal 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 Paeloe and Chaie Caes — 5. Superintendence. 6. Employees. 7. Supplies and Commissary. 8. Injuries and Damages. 9. Other Expenses. III. Geneeal Expenses — 10. Administration Expenses. 11. Insurance. 12. Stationery and Printing. I. MADfTENANCE. 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 furniture, 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 SER^^CE. 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 chairs; 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 permanent fix- tures used in gas lighting ; all appliances used in carburetor lighting permanently attached to and forming part of a car ; steam pipes, radiators, and other permanent appliances for heating cars, including steam-heat hose; 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 account, and pay- ments of royalties, or for patent rights on brakes, brake fixtures, and other appliances used on parlor and chair cars ; also proportion of shop expenses as provided In note fol- lowing 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. — 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 hy 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 AISTD 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 : (o) Amount previously charged for depreciation up to date of retirement. (&) Scrap value of salvage or the amount received from sale of parlor and chair cars retired. XoTB 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. NoTB 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 computed 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, go OUTSIDE OPERATIONS. except in cases of parlor and chair cars which 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 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 parlor and chair cars are prematurely re- tired, the value (less salvage) not previously taken up through charges to this account should he 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. , ^ j.^. 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. 11. ooNDUOTiira paeloe and ohate oaes. 5. SUPERINTENDENCE. This account includes : Pat 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. Pat of clebks 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 othee 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. NOTH. — 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. 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). PABLOR AND CHAIR CAR SERVICE. 81 7. StTPPLIES AND COMMISSARY. This account includes : Fdel. — Cost of all fuel for cooking purposes. Pbovisions. — Cost of all provisions, such as meats, flsh, 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. GiOABS AND TOBACCO. — Cost of all clgars, 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. MiscEaxANEOus.-^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- ployees and others engaged as witnesses or called in con- sultation in relation to the adjustment of claims coming under this head. INJTJBIES TO PEBSONS. — 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 imder- 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 witnesses 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 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 "Administration Expenses," but the amount of final judg- ments. Including plaintiffs' court costs, should be charged to this account. ... ^- ^ , w 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. 82 OTTTSIDE 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 ; cooks' and waiters' aprons, caps, etc.; uniforms, uniform trimmings, punches, and badges for employees of parlor and chair cars; premiums on fidelity bonds of parlor and chair car employees ; amounts paid for hire of parlor and chair cars ; and such other supplies and expenses 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. GENEEAL 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 clerks and attend- ants in offices of officers whose pay is charged to this account ; traveling and other exjienses 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 expenses 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 expenses 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 with General Expenses, not otherwise provided for. Note A. — No charge should he made to this account except for additional expense occasioned by the operation of parlor and chair 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. 11. INSURAJSICB. 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 persons 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. Note B. — 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 blanli forms used in connec- tion with the operation of parlor and chair cars. (Dic- tionaries, periodicals, technical books, etc., should be charged to accounts " Superintendence " or "Administration Ex- penses,") 84 OUTSIDE OPERATIONS. 9. DINTNO AND SPECIAIi CAR SEBVICE. OPEKATING EEVENUES. GEKEEAL, ACCOUNTS. Account. I. Dining and Special Cab Revenue. II. MiscEiiANEOus Revenue. I. DnrnrG and special oar eeveutje. This account Includes . a carrier's revenue from meals, wines, liquors, cigars, cigarettes, etc., served from dining, cafe, buffet, composite, or similar cars. n. inSOELLANEOUS EEYEinJE. 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 OPEKATING EXPENSES. GENERAL ACCOUNTS. Account. I. Maintenance. II. Conducting Dining and Special Cabs. III. General 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. General Expenses — 10. Administration Expenses. 11. Insurance. 12. Stationery and Printing. I. MAIITTENAirOE. 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 pnd 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 chairs; 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 expenses as provided in 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 are classifled as dining and special cars ; Buffet, Cafe, Dining, 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 by 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: (o) 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 througfi 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 per cent on DINING AND SPECIAL, CAK SERVICE. 87 ' the original cost (estimated, if not known), record value, or purchase price of such dining and special cars. Charges should be made to this account during the life of the dining and special cars, except in cases of dining and special cars which attain to greater than a normal life; in such cases charges should cease when the diflference 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 ears are prematurely retired, the value (less salvage) not previously taken up through charges to this account shoula he 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. coNDTJOTDra DorofG and special oaes. 5. SUPERINTENDENCE. This account includes: Pay of officebs. — Pay of officers directly in charge of the operation of dining and special cars, whose duties are supervising, inspecting, and otherwise directing the service. Pat of clebks 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 otheb 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 clerks; also premiums on fidelity bonds of such officers and their assistants. NoTB — 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. 88 OUTSIDE OPERATIONS. C. 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 commissaey 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. Peovisions. — Cost of all provisions, such as meats, gro- ceries, vegetables, fish, table waters, ice, and similar sup- plies. Bae supplies. — Cost of wines, liquors, beers, ales, min- eral waters, etc. ; also cost of liquor licenses for dining and speci.ll 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. S. 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 CAK SERVICE. 89 called in consultation in relation to the adjustment of claims coming under this head. Note A.— Expenses not otherwise provided for in connection with the conduct of suits should be charged to account "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 and 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 cafe 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. ADMINISTRATIOX 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 periodicals, and other supplies and expenses conneetel 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 departrnent, 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 newspapers 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 lines 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 he made to this account except for additional expense occasioned by the conducting of the outside operation. Note B. — When officers atK)ve enumerated have charge of other departments also, their salaries and expenses should he apportioned equally 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 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 tie credited on its hooks to an " Insurance Re- serve " account, to which the amount of all claims for dam- ages to the property covered by its insurance should he charged. To such account should be charged ail reinsurance premiums paid insurance companies, and to it should lie credited ail amounts recovered from insurance companies for damage to property reinsured by them. Note B.— Insurance against fire, collision, or other damage to dining and special cars in service for which the rail de- partment is responsible should he 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. OPEEATING EEVENUES. GENERAL ACCOUNTS. Account. I. Plant Reventie. II. NoNPLANT Revenue. L PLANT EEVENUE, This account includes: CoMMERCiAi, LIGHTING BEVENUE. — Amouuts accrulug 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. MuNiciPAi, 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 transportation 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. n. NONPLANT EEVENUE. This account includes revenue from jobbing, installation, etc., the cost of which is included in operating expenses 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 — Or." 92 OUTSIDE OPERATIONS. OPEEATING EXPENSES. GENERAL ACCOUNTS. Account. I. Maintenance of Btjildings and Stbcctdbes. II. Maintenance of Manufactdbing Plant. III. Commeecial Expenses. IV. Production Expenses. V. Genebal Expenses. VI. Otheb Opebations — Ce. I, MAINTENANOE OP BUILDrUGS AJSB STEUOTUEES. Tills account includes: Stjpeeintendence : Fay of officers. — Pay of superintendent, architect, elec- trical engineer, master carpenter, fire and sanitary inspector, their respective assistants, and other officials 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, 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 o.licers 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 : Magnets, Atlases, Barometers, Books, sclent Iflc and reference. Boxes for blueprints. Boxes for drawing In- struments, Cameras und supplies for. Chains. Compasses, Curves, Directories, Drawing boards. Drawing Instruments, Level rods, Levels, JIagniaers, Oilstones, Pantographs, Parallel rulers. Periodicals, Plane tables, Planimeters, Plummets, Protractors, Ranging poles, Reading glasses. Rods, Scales, Section liners. Sextants, Slide rules. Stakes, Straightedges, Tacks for drawing boards. Tally registers, Tapellnes, Tee squares. Thermometers, Tin boxes for trac- ings and prints. Transits, Traverse tables. Triangles, Tripods, ■Vernlerp, ELECTRIC LIGHT AND POWER PLANTS. 93 Note A. — When employees enumerated above are engaged In work not chargeable to " Maintenance of Buildings and Structures," 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. Buildings, Fixtukes, and Gbounds : 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, calcimining, 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- tectlon 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, Power 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 appliances. — 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 building including cables, cars, counterbalances, cylinders, electric connections, plungers, and other fittings. 48536—08 7 94 OUTSIDE OPERATIONS. Heating and ventilating systgm for buildings, 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, except for hy- draulic generating stations. Grounds. — Cost of laying out, grading, draining, clean- ing (except by oflBce 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, tall races, etc., in connection with hydraulic stations, including foundations for hydraulic engines; embankments, flumes. Intake pipes, pipe lines, sluiceways, stand pipes, tunnels, water racks. ELECTRIC LIGHT AND POWER PLANTS. 95 and wheel pits ; bridges made necessary by the obstruction of streams ; also the cost of dredging 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 poles, ailchor arms, cross arms, mast arms, guy wires, braces, brackets, pins, junction boxes, etc. ; painting and preservation of the foregoing, renumbering of poles, removal of poles and other old material, and the repaving of streets. Note. — Cost of repairs to and renewals of overhead con- ductors (including insulation) may be included under this head when the expense is not readily separable from that of repairs to and renewals of overhead line. Subway — Repairs. — Cost of material used (less salvage) and labor expended in repairs 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 (less sal- vage) and labor expended 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 — Repairs," 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 tanks 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 premises 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. Gomumption — Repairs. — Cost of material used (less salv- age) and labor expended in repairs to and renewals of are lamps in commercial or municipal service, 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 stock, 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, Angers, 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, Ilnglnes, hoisting. Furnaces, portable, Grindstones, Hammers, Hammers, paving. Hammers, spiking. Handles, adz, Handles, ax. Handles, hatchet. Handles, maul. Handles, pick. Hatchets, Hoes, Hydranllc outfits. Jack levers. Jacks, hydranllc. Jacks, ratchet, Jacks, screw. Kegs, water. Ladders, Lanterns and sup- plies. Lawn mowers. Levels, Lines for ditching, Lines, tape, Nippers, Oilstones, Padlocks, Palls, water. Paint brushes. Picks, clay. Picks, tamping. Pike poles, Pile drivers. Planes, Plows, Post-hole diggers, Post-hole tampers. Punches, Rakea, Ratchet drills, Rock crashers, Rope, Saws, crosscut. Saws, hand. Scrap boxes. Screw-drivers, Scythes, Shovels, Sickles, Sledges, Spike manls. 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'WnER PLANTS. 97 Other expenses. — ^AU expenses assignable to " Mainte- nance of Buildings and Structures " and not otherwise pro- vided for. n. MAINTENANCE OP MANUTAOTUEING PLANT. This account includes : SUPEEINTENDENCE : Pay of offlcers. — Pay of superintendent, mechanical engi- neer, electrical engineer, chemist, master mechanic, general forepian, boiler Inspector, their respective assistants, and other officials engaged directly in maintenance of the manu- facturing plant. 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 repairing rented offices, rent and cost of telephone service, telegraph messages, postage, heat, light, ice, water, furniture, and supplies for offices of offlcers 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 paj; and expenses should be charged to the spe- cific work on which engaged. Note B. — When offlcers 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. 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 OUTSIDE OPERATIONS. BoiLEES.— Boilers and settings, Including 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 turbines. — Keciprocating 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,' dry vacuum and oil-system; belt- ing, motors, hoists and cranes, shafting, puUeys, 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-^as is manufactured, the mainte- nance accounts of production should conform to tlie Classifi- cation of Operating Expenses for Gas-Producing Plants. Mechanical apparatus. — Apparatus auxiliary to gas en- gines, including line shafting, idlers, belting, clutches, etc. Wheels and gates. — 'Hydraulic turbines or other engines, appurtenances thereto and connections therewith up to and embracing the line shaft ; including head gates, waste gates, gate-lifting gear, 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, puUeys, belting, and rope-drive apparatus; motors, hoists, cranes, etc. ELECTRIC LIGHT AND POWER PLANTS. 99 E2LECTEICAI, APPABATTJs. — Electric generating equipment, including dynamos, generators, motors driving generators, wiring In stations (except for station lighting), and the station terminal boards ; ammeters, armatures, boosters, cables, circuit breakers, commutators, exciters, feeder termi- nals, fields, lightning arresters, rheostats, rotaries, switch- boards and instruments, switches and transformers. Tools and Implements. — Cost of material used (less sal- vage) and labor expended in repairs to and renewals of tools and implements (first cost when chargeable to expen- ses) used in connection with maintenance of the manufac- turing plant. Other 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 officers and their assistants, in direct charge of the agency or contracting department. Pay of officers and their assistants in direct charge of the solicitation and procurement of new business. Clerks and attendants. — ^Pay of chief and other clerks, 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. — Kent, 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 OPEKATION8. 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. Advertising : 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 cards, display cards, dodgers, folders, handbills, pamphlets, and posters; distribution and display of advertising matter, including bulletin boards, frames, tacks, 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. — Pay 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. 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. Offlce 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 travelmg expenses of such officers and their clerks; supplies (including stationery and printmg) 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. „.,?™™'T^1?^° officers and others above enumerated have »h^,WI k' °^^^^ departments also, their salaries and expenses ?heT havt tSp^e^^lZn' '^"""^ '''' departments over Ulch euectric light and power plants. 101 Manufacture : Boiler lahor. — Pay of fire-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 lahor. — Pay of chief engineers and assistants, en- gineers, machinists, oilers, wipers, and others ew.gaged In the operation of steam engines or turbines and gas engines, and apparatus auxiliary thereto, employed in the manu- facturing process. Hydraulic labor. — Pay of all employees engaged in the operation of hydraulic engines and machinery employed 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. Fvel 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- facture (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-Producing Plants. Water for power. — Cost of water used In the operation of hydraulic engines employed in the manufacturing process. Note. — 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 used 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. Matches, Telegrams, Books (blank). Mops, Telephones (station). Blooms. Oilcans, Toilet articles. Brushes for dynamos. Packing, S°'''^• Crushes for scrub- Pay of attendants, Towels, blng Pay of clerical help. Tubs. Buckets, Polish, Waste, Chamois skins. Postage, Waste-cans, Dusters, Rent of side tracks. Water, Emery cloth. Sandpaper, Water-gage glasses. Furniture (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. Tbansmission and distribution : Overhead line — Labor and expenses. — Pay and expenses of inspectors, 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. Subway — 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 individuals 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. Siibstittions — 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 apparatus. 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, ELECTRIC LIGHT AND POWER PLANTS. 103 thermometers, automatic cell fillers, rubber hose, gloves and shoes; paint, brushes for boosters and compensators, etc. Services, transformers and meters — Labor and expenses. — Pay and expenses of employees and supplies consumed in connecting, disconnecting and reconnecting services, turning current on and off, cost of junction fuses, rents of poles and attachments, etc. Pay and expenses 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 (except 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 expenses), including delivery and the photometering of incandescent lamps; changing the location of lamp posts, fixtures, cut-outs on series incandescent lamps, etc. Cost of inspection 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 ; photometering of arc lamps ; chang- ing the location of poles, lamp posts, mast arms, hangers, and ropes ; taking inventory of arc lamps, etc. Material and labor furnished gratuitously to consumers for Inside or other work beyond the 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 i-emoval of appliances from place to place, making of reconnectlons, etc. Otheb expenses. — ^All expenditures assignable to " Pro- duction Expenses" and not otherwise provided for. V. GENEEAL EXPENSES. This account includes: Salaeies 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 oflBcers as assistants to officers above enumerated ; all other general ofiicers not provided for elsewhere, and salaries and fees of receivers. 104 OUTSIDE OPERATIONS. Expenses.— Traveling and other expenses of officers above enumerated. Note A.— When an officer's duties are restricted to an indivlduta department, his salary and expenses should be ' N^lf B-WhV?ffice?s'and others above enumerated have charee of' other departments also, their salaries and expenses Bhoufd be apportioned among the departments over which '■'Fo™ C-^ayTnS°ixpenses 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 expenses of clerks and attendants : Clerks.— Pay of chief and other clerks 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 periodicals, 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 elsewhere, notarial fees and special fees; expenses connected with the taking of depositions; cost of law books, the printing of briefs, legal forms, testimony, reports, etc. ; and all other law and court expenses not pro- vided for elsewhere. Injuries and damages. — All expenses incident to injuries to persons or damage to property; proportion of salaries ELECTRIC LIGHT AND POWEK PLANTS. 105 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; amount of final 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 personal 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 premiums 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 be 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, paper, stationery, and stationery supplies used only in general oflBces 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, Caligraphs, Carbon paper, Cardboard, Cards, Circulars, Computing tables. Copy (impression) books. Copying brushes. Copying presses. Crayons, Cyclostyles, Dating stamps and ribbons. Drawing paper, Duplicators, Blectric 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, 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, 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 rib- bons. Wage tables. Waste baskets. Water colors. Water holders. Wrapping paper, Wringers for copying presses. Otheb expenses. — Incidental expenses only — that is, such expenditures assignable to "General Expenses" as are not otherwise, provided for. 71. OTHEE OPEEATIONS-OE. 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. — 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. GAS-PEODUCING PLANTS. 107 11. GAS-PRODTJCING PLANTS. GENERAL ACCOUNTS. Account. I. Plant Revenue. II. NoNPLANT Revenue. OPERATING REVENUES. L PLANT EEVMUE. 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 operation. To this account" should be charged uncollectible accounts, discounts, and other authorized deductions. n. NONPLANT EEVENTTE. 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. OPEEATING EXPENSES. GENERAL ACCOUNTS. Account. I. Maintenance. II. Commercial Expenses. III. Production Expenses. IV. Distribution Expenses. V. General Expenses. VI. Other Opijeations — Cr. I. MAINTEMNOE. 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 apparatus 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. Barring for leaks In works holder yard, Bridge pipe, Charging machines. Coal and coke han- dling appliances, Cocke, Coke buggies, Condensers, Dip pipe. Fire brick. Fire-brick stoppers, Fire clay. Furnace castings, Gage glasses, General repairs to ma- chinery and appara- tus. Grate bars. Ground brick. Hydraulic main, Key brick. Lacing belts. Material for repairs to apparatus, build- ings, etc.. Mouth pieces. Packing water pumps, steam valves, en- gines, etc.. Paint, Painting apparatus, buildings, etc.. Repairing at outlying holder property, Repairing leaky pipe joints m works and holder yard. Repairs to benches. Retorts, Rubber packing. Scrubbers, Standplpe, Valves, Washers, Whitewashing, Wood pulp. feAS-PEODUCING PLANTS. 109 Cocks, Coke buggies. Condensers, Fire brick. Fire clay. Gage glasses, Repairing at outlying holder property, Material for repairs Repairing leaky pipe "' •—- .^ .. » joints in works and holder yard. Rubber packing, Works, water gas — Repaibs. — Cost of material used (less salvage) and labor expended in repairs to and renewals of buildings (including adjacent street repairs, sti-eet assess- ments, and work upon grounds), fixtures, machinery and apparatus employed la 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, works holder yard. Ground brick, Belt lacing. Material for Coal and coke han- to apparatus, b'ulld' dling appliances, Ings, etc.. Packing oil pumps, water pumps, steam Scrubbers, valves, engines, etc.. Shellac, Paint, Valves, Painting apparatus. Washers, buildings, etc.. Whitewashing, General repairs to ma- Eecheckerlng and re- Wood pulp, chinery and appa- lining water gas ratus, 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 sebvices — Repaibs. — 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 under this head: 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), casloned by street Repairs to main work done by otb- valves, valve boxes, era, drips, drip rods, or Tools Issued for the covers, above work. Carta se Chan^ng the location of mains. Inserting new valves Protecting 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 mauis of diflferent size. Cost of repairs to and renewals of services. The following is a list of the more important items of repair and renewal chargeable imder this head : Abandoned services, Protecting exposed Repairing tools used Attaching old serv- service pipes, in the above work, •- Repairing or renew- Repairing house gov- ing pressure obser- ernors, ration pipes. Repairing, renewing, or enlarging serv- Repairlng, renewing, or enlarging meter connections. Repairing or renew- ing meter shelves. ices to new mains. Cartage, Changing the location of services. House governors (re- placements). Lamping and watch- ing. Paving over services, and repairs to pav- ing. Searching for and re- pairing leaks In services. Tools issued for the above work. 48536—08- -S 110 OUTSIDE OPERATIONS. Meters — Repaies. — Cost of material used (less salvage) and labor expended in 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 locks and ceptnewnieters). Packing and unpack- keys. Tools Issued for the Ing meters Incident Repairs to tools used above work, to repairs, In the above work. Consumption — Kepaibs. — Cost of material used (less sal- vage) and labor expended in repairs to and 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 oflScers 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, and 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 securing business; printing and distribution of advertising matter; postage and trans- portation charges on advertising matter, and 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. GAS-PRODTTCING PLANTS. Ill m. PEODUOTION EXPENSES. This account includes : Works superintendence. — Pay of oflBcers in direct charge of worlis, including works superintendent, chemist, and their assistants ; pay of chief and other clerks, porters, and attendants in ^offices of such officers. Expenses of offices for oflScers 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. IIOTE A. — When ofiScers 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. BoiLEE 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 bead : Acetate of lead, Boiler componnds. Brooms, Candles for photome- ter. Care of station gov- ernors. Care of governors at ontlylng holders (when not part of the distribution sys- tem). Cleaning works build- ings, Cleaning yards at out- lying holders. Heating, Keeping works In order. yard Kindling, Lubricant s — oil, 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, Visitingoutlying 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. Bnbichee — COAL GAS. — Cost of supplles consumed, and other expenses incurred in the enrichment of coal gas. Fuel under betobts. — Cost of fuel used under retorts, delivered in bunkers 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, delivered in bunkers or other receptacles. 112 OUTSIDE OPERATIONS. Manufacttjeing labor — COAL GAS. — Cost of labor em- ployed in the operation of boilers, benches, engines, pumps, exhausters, and other machinery and apparatus used in the manufacture of coal gas. The following is a list of the more important items chargeable under this head: Cleaning boiler flres, Cleaning boiler flues, wasb box, scrubber, take-off pipes, etc.. Cleaning furnace flres. Cleaning, washing, and filling boilers, Kindling flres. Loading coal buggies. Making gas. Pumping or handling tar for fuel, Screening ashes, Scurfing retorts, Weighing screenings. Wheeling fuel to boil- ers or benches, Wheeling screenings to boiler pile. Manupactubing labob — WATER GAS. — Ciost 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 flres. Cleaning boiler flues, wash box, scrubber, oil heater, take-off pipes, etc. Cleaning generator flres, Cleanmg, washing, and flllingbollers. Kindling flres. Loading coal buggies, Making gas. Pumping 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 boilera. Wheeling screenings to boiler pile. Oil — WATEB 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 : Burning shells. Burlap, Coal and wood burning lime). Copperas, Handling and Ing supplies, (for stor- Iron bormgs. Lime, Mixing oxide. Oxide, Oyster shells, Sal ammoniac Salt, Sawdust, Shavings. Transportation and delivery of arti- cles above enu- merated. 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 iU>ove enu- merated. Note. — When coal and water gas is combined before purify- ing, the expense of purlflcation 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 — water gas. — Cost of purchased water (except drinking water) used in connection with water gas works. Purchased gas. — Cost of gas purchased. IV. DISTRIBUTION EXPENSES. This account includes : Setting 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 work (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. (JENEEAL 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. NoTH A. — When an officer's duties are restricted to an Individual department, his 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. , , Note C. — The pay of oflacers exercising supervision over an outside operation and the expenses of their offices, the pay of emjjoyees 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 charge 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. Insueance. — ^AU 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 persons against injury. Note. — 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 shouM be charged all reinsurance prerniums paid Insurance companies, and to it should be credited all 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 reports (if any), blank books, blank forms, contracts and leases; paper, 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 briefs, legal forms, testimony, re^ ports, etc. •" GAS-PRODUCING PLANTS. 115 The following is a list of the more important items charge- able under this head. Adding machines, Addressographs and supplies. Arm rests. Binders, Blanls booiss. Blank cards, Blank forms. Blank paper. Blank tablets. Blotters, Blotting paper, Blueprint paper, Bristol board. Calculating machines, Calendars, Caligrapbs, Carbon paper, Cardboard, Cards, Circulars, Computing tables. Copy (Impression) books. Copying brushes, Copying presses, Crayons, Cyclostyles, bating stamps ribbons. Drawing paper. Duplicators, Electric pens, Envelopes, Erasers, rubber steel. Eyelet punches. and and 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, Ncostyles, Note paper. Notices, Numbering stamps. Oil 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, Penracks, 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. Other expenses. — Expenditures assignable to Expenses " not otherwise provided for. ' General VI. OTHEE OPEEATIONS-OE. This account includes the cost of service rendered or product furnished to the rail department or another out- side 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. — An amount equal to the total of this account should be charged in the same month to the proper account in the ClassiQcation of Operat-ng Expenses (Rail) or other outside operation. 116 OTTTSIDE OPERATIONS. 12. CANALS. Note. — When a carrier operates a barge line on Its owncanal, the accounts prescribed under head of " Boat Lines may be 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 kept must be filed in the office of the Division of Statistics and Accounts of the Interstate Commerce Com- mission. OPERATING REVENUES. This account includes a carrier's revenue from canal tolls, and all other revenue from the operation of canals. OPERATING EXPENSES. Account. I. Maintenance. II. Running Expenses. III. Gene-ial Expenses. I, MAINTENANCE. This account includes cost of material used (less salvage) and labor expended in repairing and renewing aqueducts, 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. n. EUNNDTG EXPENSES. This account includes salary and traveling expenses of superintendent or manager in charge of canals and his assistant, clerks, 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 ; telegraph operators and others engaged 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. Cost 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 chargeable to this account. Payments for damages to or destruction of property caused 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 proportion 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 OPEEATIONS. 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. in. 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 subprdinate officers of the accounting department ; all other general offi- cers not provided for having direct supervision over canals ; pay and expenses, or proportion thereof, of clerks and at- tendants in offices of officers above enumerated ; traveling and other expenses of such employees. Kent, 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, 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 depositions, 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. MoTB A. — ^The premiums paid by a carrier to Its insurance fund should be credited on Its boolcs 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, andf to it should be credited all amounts recovered from insurance companies for damage to property reinsured by them. CANALS. 119 Note B. — No charge should be made to this account except for additional expense occasioned by the operation of canals. Note C. — 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. Note D. — The pay and expenses of purchasing agent, assist- ant purchasing agent, assistant to purchasing agent, general storeii:eeper, division storelceeper, 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. 120 OUTSIDE OPERATIONS. 13. GRAIN ELEVATOES. Note. — This classification applies to grain elevation, 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. It does not include " treatment " or grading, clean- ing, and clipping of grain. OPERATING REVENUES. Account. I. Elevation and Stoeage Revenue. II. Misceixaneotjs Revenue. L ELEVATION AUD STOEAGE EEVEIfTIE. This account includes a carrier's revenue from the eleva- tion or storage of grain, whether by a direct charge or an apportionment from freight revenue. n. MISCELLANEOUS EEVENUE. 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 elevation and stor- age charge or allowance; loading and unloading to and from boats when not covered by elevation charges, and amounts 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. GRAIN ELEVATORS. 121 OPERATING EXPENSES. Account. I. Maintenance. 11. Running Expenses. III. Genebai, Expenses. IV. Otheb Opebations — Cb. L WATTTTMANOE. This account includes cost of material used (less salvage) and labor expended in repairing and renewing grain eleva- tors, office buildings, fuel and oil houses, machine shops, stationary engine houses, storage sheds, and all other buildings and fixtures used in the operation of a grain elevator service; bins, chutes, spouts, legs, speaking 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 oiE 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- walks, 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 persons when caused di- rectly 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, 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. n. KUNNING EXPENSES. This account includes salary and traveling expenses of superintendent or manager in charge of grain elevator service; assistant superintendent or manager, cashiers, clerks; stenographers, bookkeepers, and attendants in office of superintendent or manager ; engineers, firemen, foremen, machinemen, oilers, millwrights, carpenters, trimmers, weighers, spoutmen, sweepers, laborers, watchmen, and all others engaged in running grain elevators and regularly 122 OUTSIDE OPERATIONS. 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 custonjs 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 grain 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 proportion of pay and expenses of claim adjusters and their clerks, and pay and expenses of employees and others called in consul- tation in ^-elation to the adjustment of claims coming under this bead. Note. — When oflScers above enumerated have charge of other departments also, their salaries and expenses shonid he apportioned among the departments over which tliey have supervision. m. GENEEAL EXPENSES. This account includes pay and expenses, or proportion thereof, of vice-president, assistant to the president, as- sistant to vice-president, general accoimtant, and subordi- nate officers of the accounting department ; all other general oflicers not provided for having direct supervision over grain elevator service; pay and expenses, or proportion 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, furniture, expenses of heating, lighting, and care of offices; telephone service, telegraph and cable tolls, messenger service, subscriptions to newspapers 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 speciai fees, notarial fees, and wit- ness fees not provided for elsewhere; expenses connected with taking depositions, 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 premiums (except reinsurance premiums) paid by it to Insurance companies for insuring elevator buildings, 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 he made to this account except additional expense occasioned by the operation of grain elevators. 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, 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 Roads, Third Revised Issue. IV. OTKEE OPEEATIONS— OE. 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 be credited to this account should be ascertained by multiplying the number of bushels elevated on company service by the average cost of elevating 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 of other outside operations. 124 OUTSIDE OPERATIONS. 14. STOCK TABDS. Note. — The operation of pens and feeding yards in con- nection witli tlie transportatfon of live stock, made necessary by Government regulations, sbould not be treated as an out- side operation. OPERATING REVENUES. This account includes a carrier's revenue from feeding, watering, bedding, and ottierwise 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 connection with the operation of stock yard service. OPERATING EXPENSES. Account. I. JiAINTENANCE. II. Running Expenses. III. Geneeal Expenses. IV. Other Opebations — Cb. 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 bams 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. Expenses 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 TARDS. 125 Expenses incident to injuries to persons when caused directly in connection witli 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 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. n. EmrNDTG 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 operating telegraph and telephone lines; rent and cost of repairing rented ofiices, 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 power, 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 physicians and sur- geons and all medical and surgical supplies ; also proportion of pay and expenses of claim adjusters and their clerks. 48536—08 ^9 126 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 aboye enumerated have supervision over other departments also, their salaries and expenses should be apportioned among the departments over which they have supervision. III. 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 ofiBcers 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. Bent, 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 boobs 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, ana 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 made to this account except for additional expense occasioned by the operation of stock yards. 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, assist- ant purchasing a§ent, 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 Classiflcation 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) handled for carrier's beneflt by the average stock-yard expense per head (or other service unit) dnring 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. 15. COMMEBCIAL TELEGRAPH AND TELEPHONE LINES. Note. — See Account No. 17, Classifleation of Operating Rev- enues for Steam RoadK. OPERATING REVENUES. This account Includes 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 reports, and all other revenue in connection with the op- eration of commercial telegraph and telephone lines. NoTB. — No revenue should 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. Otheb Opeeations — Cb. 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 enginemen, trainmen, and engine-house- men, and other employees, cost of fuel stores, and other supplies for wort-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 final judgments, witness fees, and plaintifCs' 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 con- sultation in relation to the adjustment of claims coming under this head. n. ETHTNING EXPENSES. This account includes: Telegbaph. — 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. Telefhone. — ^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. Otheb 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. Expenses incident to injuries to persons when caused directly in connection with running commercial telegraph and telephone lines; amount of final judgments, witness fees, and plaintiffs' court costs; pay and expenses, or pro- portion 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 ofiBcers above enumerated have charge of other departments also, their salaries and expenses should be apportioned among the departments over which they have supervision. 130 OUTSIDE OPERATIONS. III. 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 sliould be credited on Its booiss 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. NOTB B. — -No charge should be made to this account except for additional expense occasioned by the operation of com- mercial telegraph and telephone lines. COMMEECIAIi TELEGRAPH AXD TELEPHONE LINES. 131 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, gen- eral storekeeper, division storekeeper, and their clerks shonld he charged to " Material " account through clearing account " Store Expenses " prescribed on page 58 of the Classifl- cation of Operating Expenses for Steam Roads, Third Revised Issue. IV. OTHEE OPEEATIONS-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 he ascertained, the amount to be credited "to this account shquld 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 vrhich the service was performed. . ^ ^^, ^ Note B. — An amount equal to the total of this account shonld he 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 BESTAUEANTS. Note. — The operation of hotels, restaurants, and lanch 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, period- 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 refmids 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 slionid be credited to Oper- ating Expenses, Account No. IV, " Other Operations — Cr. NoTB 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. Other Operations — Ce. I. MADfTENMOE. This accoimt 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 EESTATJKANTS. 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 operation of hotels and res- taurants to accommodate plants for heating, lighting, and the production of power and ice for the exclusive benefit of such operations; 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 expended 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 expenses, or proportion thereof, of physicians and surgeons, and all medical 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. EUNNING 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, storekeepers, 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 office 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 fi?;tures 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 4 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, olothestrees, tables, chairs, stools, kitchen utensils, crockery, glassware, silverware, knives, forks, spoons, table linen, coffee 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 applicable 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 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 iQ consultation in relation to the adjustment of claims coming under this head. Note. — When oflScers above enumerated have charge of other departments also, their salaries and expenses should be apportioned among the departments over which they have supervision. I. GENEEAL 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 OflScers of the accounting department; all other general officers not provided for having direct supervision over hotels and restaurants; pay and expenses, 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 EESTATJEANTS. 135 payments to arbitrators for Oie settlement of disputed questions; costs of suits and payments of special fees; notarial fees, and witness fees not provided for elsewhere. When chargeable 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) paid by it to insurance companies, for insuring buildings, property, or .persons against loss, damage, or injury by Are, accident, or other causes when such loss, damage, or injury would other- wise be chargeable to Hotels and Restaurants. Note A. — 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 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 loss, damage, or injury to persons or property reinsured by them. Note B. — No charge should be 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 Classiflcation of Operating Expenses for Steam Roads, Third Revised Issue. V. OTHEE OPEEATIONS-OE. This account includes the cost of services, materials, and supplies furnished the rail department or other outside operations 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, sleeping 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. , . ,, . j. ^ Note C. — No credit shall be made to this account for meals, hotel accommodations or other facilities furnished em- Dlovees 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 BESOBTS. Note. — This elassiflcation, at the direction of the carrier, may Include " Hotels and Restaurants " located on the premises of amusement pariss and resorts and operated In connection therewith. OPERATING REVENUES. This account includes amounts received- by a carrier for admission to amusement 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, cafiis, 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. NoTB 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 — Cr." 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. 11. Running Expenses. III. General Expenses. IV. Otheb Opkeations — Ce. I. MAIUTENANOE. . 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 AMTTSEMEXT PARKS AND RESORTS. 137 carrier and used by It in tlie operation of amusement parks ana resorts, and maintaining driveways, sidewalks, and fences connected therewith, including buildings used in the production of heat, power, 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 specified herein. Incurred in the maintenance of amusement parks and resorts ; expenses incident to injuries to persons when caused directly in con- nection with maintenance ; amount of final judgments, wit- nees 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 employees and others called in consultation in relation to the adjustment of claims coming under this head. n. EUlirNING EXPENSES. This account includes salary, traveling, entertainment, and other expenses of superintendent or manager in charge of amusement parks and resorts, and his assistant ; clerks, book- keepers, stenographers, and attendants in office of superin- tendent or manager, advertising agents, porters, 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, caf§s, 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 OPEKATIONS. 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, caf6s, saloons, 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 amusement parks and resorts; 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 supervision over other departments also, their salaries and expenses should be apportioned among the departments over which they have supervision. m. GENEEAL EXPENSES. This account includes pay and expenses, or projjortion 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 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 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 expenses for 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 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 AND RESORTS. 139 relief departments for the benefit of amusement 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 premiums) paid by it to insurance companies, for insuring buildings, 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 Kesorts. Note A. — PTemiums paid by a carrier to its Insurance fund should be credited on its boolcs 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. Note B. — No charge should be made to this account except for additional expenses occasioned by the operation of amuse- ment pariss 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 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 account " Store Expenses " prescribed on page 58 of the Classification of Operating Expenses for Steam Roads, Third Revised Issue. IV. OTHEE OPERATIONS— OE. This account includes cost of ice, water, food supplies, and other material and services furnished the rail depart- ment or other outside operations, the cost of which has previously been charged to Amusement Parks and Resorts. Note A. — When the actual cost of such material or serv- ice can not he 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 operating carriers at reduced rates, the actual amounts received being simply credited to " Operating Revenues " account. 140 OtJTSIDE 0PEEATI0N8. 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 Bbould 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. Genekal Expenses. IV. Otheb Opeeations — Cr. I. MArNTENANOE. 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 offices, and for the production of heat, light, water, and power for the exclusive use and benefit of coal storage plants, hydrants, Are 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, macliinery 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 machuiery, mechanical stokers, water and sewer connections, water meters; pay- ments of assessments for street repairs, sewers, or other public improvements affecting coal storage plants, and all other expenses 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 judgments, witness fees, and plaintifi'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. n. ETnorasra expenses. This account includes salary and expenses of superin- tendent, manager, or coal agent in charge 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 operation 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, dumpers, runners, watchmen, laborers, employees engaged in operating or attending to elevating or conveying machinery, and all 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 expenses of coal storage plants; 48536—08 ^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 oflScers above enumerated have charge of other departments also, their salaries and expenses should be apportioned among the departments over which they have supervision. ai. 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 officers 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 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, 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 retired 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 sbould l)e credited on its booiss 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 he 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 storekeeper, division storekeeper, and their clerks sbould be charged to " Ma- terial " account through clearing account " Store Expenses " prescribed on page 58 of the Classification of Operating Expenses for Steam Roads, Third Revised Issue. IV. OTHEE ffPEEATIONS-OE. 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 he 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. 144 OUTSIDE OPERATIONS. 19. COLD-STOBAGE PLANTS; Note. — This classification applies to cold-storage facilities operated by a carrier In outside commercial service. It does not include facilities furnished at stations for the 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 he 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 ISxpenses, 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 ]}e credited to this account. OPERATING EXPENSES. Account. I. Maintenance. II. Running Expenses. III. General Expenses. IV. Otheb Operations — Ck. I, MAINTEU ANOE. 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 therefor, 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 plaintifCs' 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. EumsrorG 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 wafer 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 lieht 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 expenses of running cold-storage plants not pro- vided for herein; expenses incident to Injuries to persons when caused directly in connection with running cold-stor- age 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 bave charge of other departments also, their salaries and expenses should be apportioned among the departments over which tbey have supervision. III. 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 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, print- ing, and all other supplies connected with offices 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 and 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. 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, acci- dent, or other causes, when such loss, damage, or injury would otherwise be chargeable to Cold-Storage Plants. NOTB A. — ^The premiums paid by a carrier to Its Insurance fund should be credited on its books to an " Insurance Re- serve " account, to wliich 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 be made to this account except for additional expense occasioned by the operation of cold- storage plants. i . I, Note C — When oflBcers and others above enumerated nave 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 storelteeper, division storekeeper, and their clerks ihould be charged to " Material " account through during account " Store Expenses " prescribed on page 58 of the Classification of Operating Expenses for Steam Roads, Third Revised Issue. IV. OTKEE OPEEATIONS-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 a™ertalned, the amount to be credited to this account should be approximated as closely as possible. „„„„_* Note B— Iji amount equal to the total of this account shoS?d be'ch^ged In the same month to the proper account to the Classlfi?a«on of Operating Expenses (feail) or other 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 Operations — 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. Genebal Expenses. IV. Other Opeeations — Cb. I. MAINTENAirOE. 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, bunks, 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 tanks and wells, machinery for hoisting and crushing ice and producing heat, power, light, and water for the ex- COMMERCIAL ICE-StTPPLT PLANTS. 149 en^fn^.^^'fl^nfl^L^f <=°'°^ercial ice-supply plants; stationary ^^oLll^ ^'f= dynamos and parts; mechanical ap- pliances and appurtenances, such as ash buckets, ash hoists, beltmg, coal buckets, coal buggies, cranes, derricks, shaft- ing, standpipes, switchboards and parts (except telegraph and telephone) steam pipes and steam gages; cost of mate- rial used (less salvage) and labor expended in repairing and renewmg 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, distiUed water and other products; payments of assessments for street repairs sewers, or other public improvements, and all other expense incurred m the maintenance of commercial ice-supply plants not herein provided for; expenses 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 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. The cost of repairs and renewals of machinery, 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. Note. — 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 icie, distilled water, or other by-products of artificial Ice manufacture, 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. II. EUNFING- EXPENSES. This account includes salary and traveling expenses of superintendent 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, dynamomen. 150 OUTSIDE OPERATIONS. engineers, firemen, employees of plants operated for the production of heat, power, light, and water for the exclusive benefit of commercial ice-supply plants, foremen, sub- foremen, laborers, drivers and their assistants, solicitors, collectors, and other employees engaged 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 office supplies and expenses of employees whose pay is chargeable to this account; rent and cost of repairs to rented offices 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 extinguishets, fire buckets, hose, ice carts, lamps (except when permanently attached to buildings), lamp fittings, lamp chimneys, lanterns, lantern globes and fittings, oil, picks, pails, pinch bars, pike poles, ropes, saws, scales, scoops, shovels, skids, sledges, tongs, tamping bars, 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, chutes, 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 charged 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 the hours engaged in each class of service bears to the total hours the machinery was operated or the employees engaged during the month. Separate stock ac- counts should be 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 stock; 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. Note A. — When officers above enumerated have charge of other depart.'nents 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. 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 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. 152 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 offices; 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 he 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 com- panies for loss, damage, or Injuries to persons or property re- insured 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. IV. 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-suppIy " 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. PXTBLIC TOLL-BRIDGE SERVICE. OPERATING REVEXUES. 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 sbould be made to this account for passage or services furnished the rail department or other oatside operations, hut the cost of this service should be credited to Operating Expenses, Account No. IV, " Other Operations — Or." Notb B;— When passage and other services are fnmlshed 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. EijNNiNG Expenses. III. Genebal Expenses. IV. Othee Operations — Cb. I. MATNTEUAUOE. This account inclndes cost of material (less salvage) and labor expended in repairing and renewing toll bridges (both substructure and superstructure), including buildings used in the operation of plants for the production of light and power for the exclusive benefit of toU 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 OITTSIDE OPERATIONS. palls, rowboats, tallow, waste, water barrels, and fuel lor 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 public 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. 11. ETJNNIIfG 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 physlcains 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 aad others above enumerated have "^S*^"^?! ^* other departments also, their salaries and expenses snould be apportioned among the departments over which they have supervision. Note B. — When a bridge is used by the rail department ana also is operated as a public toll bridge, the running expenses which are applicable to both the rail department ana the outside operation should be apportioned to the appro- priate accounts of the rail and outside operations classiflca- uons, according to the method best suited to local condltlona. m. GEffEEAL 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 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 toUs, 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 alrtomeys not r^ular 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 by it to insurance companies, for insuring property or persons against loss, damage, or Injury by fire, accident, or other causes, when such loss, damage, or injury ^ould otherwise be charge- able to operation 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 shonid 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 bj 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 he 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 68 of the Classifl- catlon of Operating Expenses for Steam Roads, Third Revised Issue. lY. OTHER OPEEATIONS-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 (Ball), 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 REVEXUES. This account includes a carrier's revenue from conduct- tog an outside operation not otherwise 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, but the cost of this service should be credited to Operating Expenses, Account No. IV, " Other Operations — Cr." NoTB B. — When services, material, and supplies are fur- nished 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. Btjnning Expenses. III. Genebai. Expenses. IV. Other Operations — Cb. L MAIffTENANOE. This account toeludes the cost of material used (less salvage) and labor expended to repairtog and renewing buildtogs, fixtures, machmery, and grounds owned or leased by a carrier and used by it in the operation of facilities compristog an outside operation not otherwise classified, tocluding 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 supplytog heat, water, light, power, and drain- age, bunks, counters, file cases, ice chests, railmgs, shelving, wash bowls, watercoolers, when immovable and built to as a part of the structure, machinery and appurtenances, such as air compressors, armatures and fields, ash buckets, ash hoists, belttog, boilers, boiler fittings and appliances, bear- ings for machtoery, chutes, cisterns, coal buckets, coal bug- gies, coal pockets, condensers, cranes, conveymg and hoisting machinery, derricks, dynamos and parts, electric machinery, including fixtures and appliances, fire exttoguishers, fire hose, hydrants, lubricattog and oiling devices, pumps, scales for weighing fuel, screens, shafting, standpipes, stationary engines, steam pipes, sewer connections, switchboards and 48536—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 public improvements affecting the outside opera- tion, and all other expenses 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 proportion 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. II. EUNUIITG 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 i-unning the outside operation; amounts 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 sup- MISCELLANEOUS. 159 plies; also proportion of pay and expenses of claim ad- JTisters 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. 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. 6EKEEAL 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 officers not otherwise provided for having direct super- vision over an outside operation not otherwise classified; pay and expenses, or proportion thereof, of clerks and at- tendants in offices of officers above enumerated; traveling and other expenses of such employees ; rent and cost of re- pairing rented offices and fixtures therein, furniture, ex- penses 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, all 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 settlemerit 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 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 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 tor 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 should be made to this account except for additional expense occasioned by the conducting of the outside OTieratlon. 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, assistant purchasing agent, assistant to purchasing agent, general storekeeper, division storekeeper, and theft clerks should be charged to " Material " account through clearing account " Store Bxpenses " prescribed on page 58 of the Classlflcation of Operating Expenses of Steam Roads, Third Revised Issue. IV. OTHEE OPEEATIONS-OE. 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 Classlflcation 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.