^^5\ \^Ci8, CORNELL UNIVERSITY LIBRARY CLASSIFICATION OF OPERATING EXPENSES OF ELECTRIC RAILWAYS AS PRESCRIBED BY THB INTERSTATE COMMERCE COMMISSION IN ACCORDANCB WITH I- SECTION 20 OF THE ACT TO REGULATE COMMERCE FIRST ISSUE WASHINGTON GOVERNMENT PRINTING OFFICB 1908 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/details/cu31924032485181 Pmi^Qrtj of ihB Dniled Slates Covernmenl. CLASSIFICATION OF OPERATING EXPENSES OF ELECTRIC RAILWAYS AS PRESCRIBED BY THE US , - INTERSTATE COMMERCE COMMISSION IN ACCORDANCE WITH SECTION 20 OF THE ACT TO REGULATE COMMERCE FIRST ISSUE WASHINGTON GOVERNMENT PRINTING OFFICE 1908 Hi Cornell University Library HE4351 .U6 1908 Classification of operating expenses of olin 3 1924 032 485 181 THE INTKRSTATK COMMEIICE COMMISSION. Martin A. Knapp, of New Yorlc. JuDSON C. Clements, of Georgia. Charles A. Protjty, of Vermont. Francis M. Cockrell, of Missouri. Franklin K. Lane, of California. Edgar E. Clark, of Iowa. James S. Harlan, of Illinois. Edward A. Moseley, Secretary, (3) At a General Session of the INTERSTATE COMMERCE COMMISSION, Held at Its Office in Washington, D. C, on the 1st Day of June, 1908. Present: Martin A. Knapp, JxjDsoN C. Clements, Charles A. Prouty, 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 consid- eration, the following order was entered : It is ordered, That the Classification of Operating Ex- penses of Electric Railways 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 Commis- sion, be, and the same is hereby, approved; that a copy thereof duly authenticated by the Secretary of the Com- mission be filed in its archives, and a second copy thereof, in like manner authenticated, in the office of the Division of Statistics and Accounts; and that each of said copies (5) so authenticated and filed shall be deemed an original record thereof. It is further ordered, That the said Classification of Operating Expenses of Electric Railways with the text pertaining thereto be, and is hereby, prescribed for the use of electric railways subject to the provisions of the act to regulate conamerce as amended June 29, 1906, in the keeping and recording of their operating expense accounts; that each and every such carrier and each and every receiver or operating trustee of any such carrier be required to keep all operating expense accounts in con- formity 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, T\iaX the rules contained in said First Issue of the Classification of Operating Expenses of Electric Railways are, and by virtue of this order do be- come, the lawful rules according to which the said operat- ing expenses .are defined; and that each and every person directly in charge of the accounts of any such carrier or of any receiver or operating trustee of any such carrier is hereby required to see to, and under the law is respon- sible for, the correct application of the said rules in the keeping and recording of the operating expense accounts of any such carrier; and that it shall be unlawful for any such carrier or for any receiver or operating trustee of any such carrier or for any person directly in charge of the accounts of any such carrier or of an}- receiver or operat- ing trustee of any such carrier to keep any account or record or memorandum of any operating expense item 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 re- ceiver or operating trustee of any such carrier may sub- divide anyjprimary 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 to any such primary account to operating divisions, to its individual lines, or to States : Provided, Jbowever, That a list of such subprimary accounts set up or such assign- ments made by any such carrier or by any receiver or operating trustee of any such carrier be first filed in the ofiice 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 present year and previous years be not destroyed, any such carrier or any receiver or operating trustee of any such carrier may, during the twelve months from the time that said First Issue becomes effective, keep and maintain, in addition to the operating expense accounts hereby prescribed, such portion or por- tions of its present accounts with respect to operating expense items as may be deemed desirable by any such carrier, or by any receiver or operating trustee thereof, for the purposes 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 expense accounts hereby pre- scribed, keep any temporary or experimental accounts the purpose of which is to develop the efficiency of opera- tions: Provided, however. That such temporary or experi- mental accounts shall not impair the integrity of any general or primary accoimt hereby prescribed; and that any such temporary or experimental accounts shall be open to inspection by the Commission. 8 It is further ordered, That January 1, 1909, be, and'is hereby, fixed as the date on which said First Issue shall become effective. A true copy: Edw. a. Moseley, Secretary. INTRODUCTORY LETTER. Interstate Commerce Commission, Division of Statistics and AcconNTS, Washington, June 12, 1908. To Carriers Concerned: This Classification of Operating Expenses of Electric Railways, with the text pertaining thereto, is issued in accordance with an order of the Interstate Commerce Commission, a copy of which will be foimd immediately preceding this letter. Attention is called to three important facts: First. Under the order of the Commission this Classi- fication becomes effective on January 1, 1909. This does not mean that a change has been made in the date for the closing of the fiscal year for which annual reports will be required, its purpose being merely to allow the carriers concerned ample time to adjust their accounts to the rules prescribed. It would be highly advantageous from every point of view if carriers should adjust their accounts for the six months ending December 31, 1908, to this Classification of Operating Expenses. Second. This Classification of Operating Expenses pro- vides an alternative method for the treatment of de'precia- tion of way and structures and equipment. It seems ap- propriate, in view of the fact that the responsibility for the administration of accounting rules relative to Electric Railways rests so largely upon the Railway Commissions of the different States, that the orders of the respective State Commissions with regard to deprecia- (9) 47169—08 2 10 tion should be accepted as controlling orders rather than the order of the Interstate Commerce Commission. It is the purpose of this ofllce, therefore, in the matter of monthly and annual reports of Electric Railways subject to the jurisdiction of the Interstate Commerce Commis- sion, to conform, so far as the treatment of depreciation of way and structures and equipment is concerned, to the order of the State in which the major portion of the operated mileage of a particular railway is situated. Third. For the purpose of this Classification of Oper- ating Expenses, electric railway companies are divided into three classes, designated, respectively. Class A, Class B, and Class C. Under Class A are included all companies having annual operating revenues of more than $1,000,000; under Class B, all companies having annual operating revenues of more than $250,000 but not in excess of $1,000,000, and under Class C, all companies having annual operating revenues not in excess of $250,000. Immediately following this letter will be found a schedule of the accounts for whicli provision is made in this Classification, so arranged as to indicate which accounts are to be kept by the companies of the respective classes. Companies of Class A are required to keep all the primary accounts provided in this Classification, which accounts are numbered consecutively. Companies of Classes B and C are to use as primary accounts such groupings of the primary accounts provided for Class A as are indicated in the schedule. By reference to this schedule these groupings are clearly shown. For ex- ample, under "Maintenance of Roadway and Track," companies of Class B are to include all charges covered by the primary accounts numbered from 2 to 12, inclusive, and under "Maintenance of Way," companies of Class C are to include all the primary accounts numbered from 11 2 to 19, inclusive. By this arrangement it is apparent that carriers of all three classes can make use of the text descriptive of thj accounts. It is proper to say that this Classification, as also the Classification of Operating Revenues and of Expenditures for Road and Equipment, was worked out with the co- operation of representatives of the American Street and Interurban Railway Association and the American Street and Interurban Railway Accountants' Association. This fact is mentioned in order to make acknowleilgment of the assistance rendered by these Associations, but it should not be construed as meaning that all the rules here promulgated received the unanimous approval of the Committees representing them. Henry C. Adams, In charge of Statistics and Accounts. CLASSIFICATION OF OPERATING EXPENSES OF ELECTRIC RAILWAYS. Classes of Electric Railwats. Class, A. Annual Operating Revenues, more than ?1, 000, 000. B. Annual Operating Revenues, more than 1250,000 but not in excess of $1,000,000. C. Annual Operating Revenues, not more than 1250,000. GENERAL ACCOUNTS. Account. I. Way and Structiu-es. II. Equipment. III. Traffic. IV. Conducting Transportation. V. General and Miscellaneous. PRIMARY ACCOUNTS. Note.— The letters A, B, and 0, opp33ita tli3 amja of I the' accounts, indicate that the accounts severally so desigaited are to be kept by com- panies ol the classes having like designations. I. Wat and Structures — 1. Superintendence of Way and Structures A B Maintenance of Way Maintenance of Roadway and Track B 2. Ballast A 3. Ties A 4. Rails A 5. Rail Fastenings and Joints A 6. Special Work A 7 . Underground Construction A 8. Roadway and Track Labor A 9. Paving A 10. Miscellaneous Roadway and Track Ex- penses A 11. Cleaning and Sanding Tracks A 12. Removal of Snow, Ice, and Sand A (13) 14 I. Way and Stetjcttjees — Continued. Maintenance of Way — Continued. Other Maintenance of Way B 13. Tunnels A 14. Elevated Structures and Foundations A 15. Bridges, Trestles, and Culverts A 16. Crossings, Fences, Cattle Guards, and Signs A 17. Signal and Interlocking Systems A 18. Telephone and Telegraph Systems A 19. Other Miscellaneous Way Expenses A Maintenance of Electric Lines C 20. Poles and Fixtures A B 21. Underground Conduits A B 22. Transmission System A B 23. Distribution System A B 24. Miscellaneous Electric Line Expenses A B 25. Buildings and Structures A B C 26. Depreciation of Way and Structures A B C 27. Other Operations— Dr A B C 28. Other Operations— Cr A B C II. Equipment — 29. Superintendence of Equipment A B C Maintenance of Power Equipment C 30. Power-Plant Equipment A B 31. Substation Equipment A B Maintenance of Cars and Locomotives B C 32. Paeeenger and Combination Cars A 33. Freight, Express, and Mail Cars A 34. Locomotives A 35. Service Cars A Maintenance of Electric Equipment of Cars and Locomotives B C 36. Electric Equipment of Cars A 37. Electric Equipment of Locomotives A M iscellaneous Equipment Expenses B C 38. Shop Machinery and Tools A 39. Shop Expenses A 40. Horses and Vehicles A 41. Other Miscellaneous Equipment Ex- penses , A { 42. Depreciation of Equipment A B C 15 II. Equipment — Continued. 43. Other Operations— Dr ABC 44. Other Operations— Cr ABC III. Traffic — Traffic Expenses B 45. Superintendence and Solicitation A 46. Advertising A 47. Miscellaneous' Traffic Expenses A IV. Conducting Transportation — 48. Superintendence of Transportation A B C Group I — Power. 49. Power-Plant Employees A B 50. Substation Employees A B C 51. Fuel for Power AB C Other Power Supplies and Expenses C 52. Water tor Power A B 53. Lubricants for Power A B 54. Miscellaneous Power-Plant Supplies and Expenses A B 55. Substation Supplies and Expenses AB 56. Power Purchased A B 57. Power Exchanged — Balance ABC 58. Other Operations— Dr A B C 59. Other Operations— Cr A B C Group II — Operation of Cars. Conductors, Motormen, and Trainmen C 60. Passenger Conductors, Motormen, and Train- men A B 61. Freight and Express Conductors, Motormen, and Trainmen A B Miscel laneous Transportation Expenses C Miscellaneous Car-Service Employees and Ex- penses B 62. Miscellaneous Car-Service Employees A 63. Miscellaneous Car-Service Expenses A Station Employees and Expenses B 64. Station Employees A 65. Station Expenses A Carhouse Employees and Expenses B 06. Carhouse Employees A 67. Carhouse Expenses A 16 IV. Conducting Transportation — Continued. Group II — Operation op Cars — Continued. Miscellaneous Transportation Expenses — Cont'd. Signal, Interlocking, Telephone, and- Tele graph Systems B 68. Operation of Signal and Interlocking Sys- tems A 69. Operation of Telephone and Telegraph Systems A 70. Express and Freight Collections and Delivery. A B 71. Loss and Damage AB 72. Other Transportation Expenses A B V. Genbbaii and Miscellaneous — General Expenses C Salaries and Expenses of General Officers and General Office Clerks B 73. Salaries and Expenses of General Officers. A 74. Salaries and Expenses of General Office Clerks A 75. General Office Supplies and Expenses A B 76. Law Expenses A B 77. Relief Department Expenses AB 78. Pensions A B 79. Miscellaneous General Expenses A B 80. Other Operations— Dr A B C 81. Other Operations— Cr A B C Undistributed Accounts. Note.— Carriers are at liberty to distribute items covered by the Xollowing accounts, but all reports to the Coitimission must agree with accounts which are prescribed. 82. Injuries and Damages A B C 83. Insurance A B C 84. Stationery and Printing A B C Store and Stable Expenses C 85. Store Expenses A B 86. Stable Expenses A B 87. Rent of Tracks and Terminals ABC 88. Rent of Equipment A B C Class A. — 88 Accounts. Class B. — S8 Accounts. Class 0. — 36 Accounts. Accounts to he kept by Electric Railways of Class A — Annual Operating Revenues, more than p, 000, 000. I. Way and Structures — Accouat No! Superintendence of Way and Structures 1 Ballast 2 Ties 3 Rails 4 Rail Fastenings and Joints 5 Special Work 6 Underground Construction 7 Roadway and Track Labor! 8 Paving 9 Miscellaneous Roadway and Track Expenses 10 Cleaning and Sanding Track 11 Removal of Snow, Ice, and Sand 12 Tunnels 13 Elevated Structures and Foundations 14 Bridges, Trestles, and Culverts 15 Crossings, Fences, Cattle Guards, and Signs 16 Signal and Interlocking Systems 17 Telephone and Telegraph Systems 18 Other Miscellaneous Way Expenses 19 Poles and Fixtures 20 Underground Conduits 21 Transmission System 22 Distribution System 23 Miscellaneous Electric Line Expenses 24 Buildings and Structures 25 Depreciation of Way and Structures 26 Other Operations — Dr 27 Other Operations — Cr 28 II. Equipment — Superintendence of Equipment 29 Power- Plant Equipment 30 Substation Equipment 31 Passenger and Combination Cars 32 47169—08 3 (17) 18 for text, see II. Equipment — Continued. Account No. Freight, Express, and Mail Cars 33 Locomotives 34 Service Cars 35 Electric Equipment of Cars 36 Electric Equipment of Locomotives 37 Shop Machinery and Tools 38 Shop Expenses 39 Horses and Vehicles 40 Other Miscellaneous Equipment Expenses 41 Depreciation of Equipment 42 Other Operations — Dr 43 Other Operations — Cr 44 III. Traffic — Superintendence and Solicitation 45 Advertising .• 46 Miscellaneous Traffic Expenses 47 IV. CoNDUCTiNa Transportation — Superintendence of Transportation 48 Group I — Power. Power- Plant Employees 49 Substation Employees 50 Fuel for Power 51 Water for Power 52 Lubricants for Power 53 Miscellaneous Power- Plant Supplies and Expenses 54 Substation Supplies and Expenses 55 Power Purchased 56 Power Exchanged — Balance 57 Other Operations — Dr 58 Other Operations — Cr 59 Group II — Operation of Cars. Passenger Conductors, Motormen, and Trainmen 60 Freight and Express Conductors, Motormen, and Train- men 61 Miscellaneous Car-Service Employees 62 Miscellaneous Car-Service Expenses 63 Station Employees 64 Station Expenses 66 19 IV. Conducting Transportation — Continued. AcoountNo. Oarhouse Employees 66 Carhouse Expenses 67 Operation of Signal and Interlocking Systems 68 Operation of Telephone and Telegraph Systems 69 Express and Freight Collections and Delivery 70 Loss and Damage 71 Other Transportation Expenses 72 V. General and Miscellaneous — Salaries and Expenses of General Officers 73 Salaries and Expenses of General Office Clerks 74 General Office Supplies and Expenses 75 Law Expenses 76 Relief Department Expenses 77 Pensions 78 Miscellaneous General Expenses 79 Other Operations — Dr 80 Other Operations — Cr 81 Undistributed Accounts. Injuries and Damages 82 Insurance 83 Stationery and Printing 84 Store Expenses 85 Stable Expenses 86 Rent of Tracks and Terminals 87 Rent of Equipment 88 Accounts to be kept by Electric Railways of Class B— Annual .Operating Revenues, more than $250,000 but not in excess of $1,000,000. I. Way and Structures — Superintendence of Way and Structures 1 Maintenance of Roadway and Track 2-12 Other Maintenance of Way 13-19 Poles and Fixtures 20 Underground Conduits 21 Transmission System 22 Distribution System 23 Miscellaneous Electric Line Expenses 24 Buildings and Structures 25 Depreciation of Way and Structures 26 Other Operations — Dr 27 Other Operations — Cr 28. 20 For text, see II. Equipment— Account No. Superintendence of Equipment 29 Power-PIant Equipment 30 Substation Equipment 31 Maintenance of Cars and Locomotives 32-35 Maintenance of Electric Equipment of Cars and Loco- motives 36, 37 Miscellaneous Equipment Expenses 38-41 Depreciation of Equipment 42 Other Operations — Dr 43 Other Operations — Cr 44 III. Traffic — Traffic Expenses 45-47 IV. Conducting Transportation — Superintendence of Transportation 48 Group I — Power. Power-Plant Employees 49 Substation Employees 50 Fuel for Power 51 Water for Power 52 Lubricants for Power* 53 Miscellaneous Power-PIant Supplies and Expenses 54 Substation Supplies and Expenses 55 Power Purchased 56 Power Exchanged — Balancp 57 Other Operations — Dr 58 Other Operations — Cr 59 Group II — Operation of Cars. Passenger Conductors, Motormen, and Trainmen 60 Freight and Express Conductors, Motormen, and Train- men 61 Miscellaneous Car-Service Employees and Expenses. . . 62, 63 Station Employees and Expenses 64, 65 Carhouse Employees and Expenses 66, 67 Signal, Interlocking, Telephone, and Telegraph Sys- tems 68,69 Express and Freight Collections and Delivery 70 Loss and Damage 71 Other Transportation Expenses 72 21 T-r *^ For tpx t spp V. General and Miscellaneous— 1 Account No. Salaries and ExpeDses of General Officers and General Office Clerks 73, 74 General Office Supplies and Expenses 75 Law Expenses 76 Relief Department Expenses 77 Pensions 78 Miscellaneous General Expenses 79 Other Operations — Dr 80 Other Operations — Cr 81 Undistributed Accounts. Injiuies and Damages 82 Insurance 83 Stationery and Printing 84 Store Expenses 85 Stable Expenses 86 Rent of Tracks and Terminals 87 Rent of Equipment 88 Accounts to be kept by Electric Railways of Class C — Annual Operating Revenues, not more than $250,000. I. Wat and Structures — Superintendence of "Way and Structures 1 Maintenance of Way 2-19 Maintenance of Electric Lines 20-24 Buildings and Structures 25 Depreciation of Way and Structures 26 Other Operations — Dr 27 Other Operations — Cr 28 II. Equipment — Superintendence of Equipment 29 Maintenance of Power Equipment 30, 31 Maintenance of Cars and Locomotives 32-35 Maintenance of Electric Equipment of Cars and Loco- motives 36, 37 Miscellaneous Equipment Expenses 38-41 Depreciation of Equipment 42 Other Operations — Dr 43 Other Operations — Cr 44 22 For text, see III. Traffic — Account No. Traffic Expenses 45-47 IV. Conducting Tkansportation — Superintendence of Transportation 48 Group I — Power. Power-Plant Employees 49 Substation Employees 50 Fuel for Power 51 Other Power Supplies and Expenses 52-55 Power Purchased 56 Power Exchanged — Balance 57 Other Operations — Dr 58 Other Operations — Or 59 Group II — Operation of Cars. Conductors, Motormen, and Trainmen 60, 61 Miscellaneous Transportation Expenses 62-72 V. General and Miscellaneous — General Expenses 73-79 Other Operations — Dr 80 Other Operations — Or ^ 81 Undistributed Accounts. Injuries and Damages 82 Insurance 83 Stationery and Printing 84 Store and Stable Expenses 85, 86 Rent of Tracks and Terminals 87 Rent of Equipment 88 TEXT OF CLASSIFICATION OF OPERATING EXPENSES OF ELECTRIC RAILWAYS, I, WAT AND STEUOTUEES. 1. SUPERINTENDENCE OF WAY AND STRUCTURES. This account includes salaries and office and traveling expenses of officers and their assistants when directly in charge of main- tenance of way and structures, including chief engineer, engineer maintenance of way, superintendent of electric line, superin- tendent of buildings, architect, division engineer, roadmasters, track foremen, and office and field forces; cost of drafting and engineering instruments and repairing same; cost of supplies used by employees whose salaries are charged to this account; office rent, cost of repairing rented offices, and miscellaneous office expenses when separate offices are maintained by officers whose salaries are charged to this account. Note A. — It is not intended that any portion of expenses of general oflBces sliould be charged to this account. Note B. — When employees enumerated above are engaged in work not chargeable to " Way and Structures," their salaries and expenses should be charged to the specific work on which engaged. Note C. — When employees enumerated above have supervision over other departments also, their salaries and expenses should be apportioned among the departments over which they have jurisdiction. 2. BALLAST. This account includes all expenses incident to the purchase and production of ballast used for maintenance; purchase price of gravel, stone, slag, cinders, sand, and other material used for bal- last, including freight charges, if any; payments for gravel and quarry rights, and privileges; expenses of sinking test holes; strip- ping, blasting, loading, and other expenses in connection with production of ballast. Note A. — The cost of labor delivering, unloading, and putting ballast into track should be charged to Account No. 8, "Roadway and Track Labor." Note B. — In case of ballast produced, an account should be opened in order to determine the unit of cost which is to be used in arriving at the monthly charge to operating expenses on account of ballast used. Note C— The cost of ties, rails, and rail fastenings and joints in gravel pits should be excluded from Accounts No. 3, "Ties," No. 4, "Rails," and No. 5, " Rail Fastenings and Joints." (23) 24 3. TIES. This account includes cost of ties and. timbers used to renew cross, switch, and bridge ties, head blocks and railway crossing timbers for main and repair tracks, sidings, and spurs; in tunnels, stations, shop and other yards; on piers, wharves, track scales, inclines, bridges, trestles, and culverts; in carhouses, shops, and storehouses, and on transfer tables and turntables, including freight and inspection. Note.— The cost of labor unloading, distributing, and putting ties in track should be charged to Account No. 8, "Roadway and Track Labor." 4. RAILS. This account includes cost of rails used to renew main and repair tracks, sidings, and spurs; tracks in tunnels, stations, shop and other yards; on piers, wharves, track scales, inclines, bridges, trestles, and culverts; in carhouses, shops, and storehouses, and on transfer tables and tm'ntables, including freight and inspection; also of guard rails used in track. The value of material removed should be credited to this account. Note.— The cost of labor unloading, distributing, and laying rails In track should be charged to Account No. 8, "Roadway and Track Labor." 5. RAIL FASTENINGS AND JOINTS. This account includes cost of rail fastenings and joints used for repairs and renewals, including fish plates, braces, tie plates, tie- rods, nuts, bolts, spikes, cost of welded joints, etc., for main and repair tracks, sidings, and spurs; tracks in tunnels, stations, shop and other yards; on piers, wharves, track scales, inclines, bridges, trestles, and culverts; in carhouses, shops, and storehouses, and on transfer tables and turntables, including freight and inspection. The value of material removed should be credited to this account. Note. — The cost of applying rail fastenings and joints should be charged to Account No. 8 " Roadway and Track Labor." 6. SPECIAL WORK. This account includes cost of material used in repairing and renewing special work, including steam and street railroad cross- ings, cross-overs, curves, frogs, run-offs, switches, switch-mates, and turn-outs, and freight and inspection. The value of material removed should be credited to this account. Note.— The cost of labor in connection with this work should be charged to Account No. 8, "Roadway and Track Labor." '25 7. UNDERGROUND CONSTRUCTION. This account is to be used only by railways operated by under- ground electric contact system, or by those operated by cable traction. It includes cost of material used in repairing and renewing yokes,, concrete work, manhole frames and covers, slot rails, drainpipes, pulleys and sheaves, and other fixtures and appurtenances peculiar to underground electric or cable con- struction. The value of material removed should be credited to this account. Note A. — The cost of labor in connection with this work should be charged to Account No. 8, "Roadway and Track Labor." Note B. — The cost of repairing and renewing track rails, track rail fas- tenings and joints, and electric contact rails and insulators and cables of cable railways should not be charged to this account. 8. ROADWAY AND TRACK LABOR. This account includes cost of all labor used in unloading, dis- tributing, and placing ballast; renewing and relaying ties; re- pairing, renewing, and relaying rails; repairing, renewing, and replacing rail fastenings and joints; repairing, renewing, and replacing special work, and repairing, renewing, and replacing Tinderground construction; also that used in grading, alining, surfacing, and gaging tracks; taking up track, whether another is laid to replace it or not; constructing and cleaning tile and open ditches; protecting banks by retaining walls, riprap, piling, piers, dikes, or other means; patrolling, inspecting, and watching track, and other miscellaneous roadway and track labor. 9. PAVING. This account includes cost of material used and labor expended in repairing and renewing paving, including granite, wood, brick, and asphaltum pavement; sand and concrete work made necessary by repairs and renewals of paving; hauling and distributing material; also cost of removing old material. The value of material removed should be credited to this ac- count. Repairs and renewals of street paving required by municipali- ties in connection with roadway and track should be charged to this account. 26 10. MISCELLANEOUS ROADWAY AND TRACK EXPENSES. This account includes cost of roadway tools when chargeable to expenses and cost of all material used and labor expended in repairing and renewing all tools, implements, flags, lanterns, etc., used in repairing roadway and track; also any other material, supplies, and incidental expenses that are not properly chargeable to any of the other accounts under maintenance of roadway and track. 11. CLEANING AND SANDING TRACK. » This account includes cost of material used and labor expended in cleaning, greasing, watering, sprinkling, and oiling roadway and tracks; sanding track; cost of sand and of hauling, drying, and dis- tributing same; cost of track brooms and other cleaning and sand- ing tools and apparatus; curve grease, water for sprinkling and watering track; oil for oiling roadbed, and all other supplies and expenses incident to the work. Repairs and renewals of sprinkling and sand cars used in con- nection with this work should be charged to Account No. 35, "Service Cars." Repairs and renewals of harness and wagons used in connection with this work should be charged to Account No. 40, "Horses and Vehicles." Cost of sprinkling rendered necessary by repairs or construction of track or paving should be charged to the proper maintenance or construction account. 12. REMOVAL OF SNOW, ICE, AND SAND. This account includes cost of material used and labor expended for removal of snow, ice, and sand from tracks, whether done by the company or otherwise, including tools and expenses, cost of salt and delivering same in carhouses or bins, and the wages of men engaged in salting track and operating snowplows, sweepers, scrapers, etc. Repairs and renewals of salt cars, snowplows, sweepers, scrapers, and miscellaneous snow and sand equipment used in connection with this work should be charged to Account No. 35, "Service Cars." Repairs and renewals of harness and wagons used in connection with this work should be charged to Account No. 40, "Horses and Vehicles." 13. TUNNELS. This account includes cost of material used and labor expended in repairing tunnels; pay of tunnel watchmen and cost of supplies used by them; cleaning, repainting, and whitewashing; and 27 maintenance of lighting, ventilating, and drainage systems. This account does not include repairs or renewals to roadway, tracks, or electric feeder and contact lines through tunnels. 14. ELEVATED STRUCTURES AND FOUNDATIONS. This account is intended to be used only by companies operating an elevated railway system, and should include cost of all material used and labor expended in repairing and renewing elevated structures and their foundations. The value of material removed should be credited to this account. 15. BRIDGES, TRESTLES, AND CULVERTS. This account includes coat of all material used and labor ex- pended in repairing and renewing bridges, trestles, culverts (both substructure and superstructure), piers, abutments, masonry, and drainpipes, including repairs made necessary by washouts; retain- ing walls, riprapping, and dikes necessary to protect or strengthen bridges and culverts against ice, water, or drift; guards on bridges, framing ties for bridges; bridge signs or number boards; cost of cleaning channels under bridges and cleaning culverts; altering and bracing bridges and trestles during progress of filling; cost of removing old bridges in connection with construction of new bridges, and constructing and removing temporary or false work used in repairing and renewing bridges and culverts; also pay of bridge foremen and bridge watchmen and cost of all supplies used by them, and pay of bridge inspectors and expenses incident to bridge inspection. The value of material removed should be credited to this account. Note A. — Any structure carrying tracks over other tracks, a stream, highway, or canal should be considered a )>ridge or a culvert. The cost of maintaining structures carrying other tracks, canals, highways, etc., over a carrier's tracks should he charged to Account No. 16, "Crossings, Fences, Cattle Guards, and Signs." Note B. — Insurance recovered for damage to bridges, trestles, and cul- verts should be credited to this account. 16. CROSSINGS, FENCES, CATTLE GUARDS, AND SIGNS. This account includes cost of material used and labor expended in repairing and renewing street, road, and farm crossings at grade, overhead bridges and viaducts, roadways of undergrade foot or wagon crossings, crossing gates and warning signals, cost of drainage and excavations for undergrade crossings and payments and assessments for street repairs or sewers at crossings. (Street repairs or sewers within the limits of shop grounds or immediately 28 adjacent to station buildings should be charged to Account No. 25, "Buildings and Structures.") This account also includes cost of material used and labor expended in repairing and renewing right-of-way fences, snow and sand fences, cattle guards, wing fences, aprons, and hedges; and mile, section, warning, and other roadway signs. The value of material removed should be credited to this account. 17. SIGNAL AND INTERLOCKING SYSTEMS. This account includes cost of material used and labor expended in repairing and renewing buildings and appliances of interlocking systems, semaphores, block and other signal systems, and all machinery, such as air compressors, levers, boilers, dynamos, engines, and machinery and fixtures used in connection therewith. The value of material removed should be credited to this account. Note A. — Tliis account does not include ttiecostof track material proper, required in connectiod with interlockers, such as switches, special track fastenings, split rails, frogs, etc., the cost of which .should he charged to proper maintenance of way accounts. Note B. — Rent of appliances for signal and interlocking systems should he chargeli to Account No. 68, "Operation of Signal and Interlocking Note C. — If signal wires are attached to poles and fixtures used for other purposes, the cost of such poles and fixtures should be charged to Account No. 20, " Poles and Fixtures." 18. TELEPHONE AND TELEGRAPH SYSTEMS. This account includes cost of material used and labor expended in repairing and renewing telephone and telegraph systems owned by the company or for which it is responsible, including conduits, poles, cross arms, insulators, wires, cables, cable boxes, instru- ments, battery jars, switchboards, and all other appurtenances forming a part of the telephone and telegraph systems. The value of material removed should be credited to this account. Note A.— Rent of telephone and telegraph systems should be charged to Account No. 69, " Operation of Telephone and Telegraph Systems," or to Account No. 79, "Miscellaneous General Expenses." Note B.— If telephone or telegraph wires are carried on poles and fixtures or in conduits used for other purposes, the cost of such poles and fixtuiBS or conduits should be charged to Account No. 20, " Poles and Fixtures," or Account No. 21, "Underground Conduits." 19. OTHER MISCELLANEOUS WAY EXPENSES. This account includes all expenses in connection with mainte- nance of way not properly chargeable to other accounts. 29 20. POLES AND FIXTURES. This account includes cost of material used and labor expended in setting, repairing, and renewing poles, cross arms and insulating pins, brackets, and other pole fixtures, braces, and other supports for holding the poles in position; also structures maintained pri- marily for supporting the overhead electric construction. This account does not include insulators. The value of material removed should be credited to this account. 21. UNDERGROUND CONDUITS. This account includes cost of all material used and labor ex- pended in repairing and renewing conduits required for under- ground wires and cables, including manholes, sewer connections, sewer traps, and all other material necessary to the maintenance of the conduit system. The value of material removed should be credited to this account. 22. TRANSMISSION SYSTEM. This account includes cost of material used and labor expended in repairing and renewing the high-tension transmission system, including cables, wires, insulators, and insulating material; also cost of changing route of line or removing line when no replace- ment is made. The value of material removed should be credited to this account. Note. — In electric railway operations, wlien the electric current generated (or received) is changed by means of (a) rotary converters or (b) motor generator seta or (c) static transformers (substation apparatus), that portion of the line (or outside conductor system) carrying current of other than the operating kind or voltage shall be classed as the ' ' Transmission System." Tie lines between generating stations and substations shall follow the same rule as othef lines. When the electric cxirrent is generated (or received) and used substan- tially unchanged in voltage and Idnd, the line (or outside conductor sys- tem), including feeders, trolley wire, booster circuits, and supplementary return (if any) , shall be classed wholly as the "Distribution System." 23. DISTRIBUTION SYSTEM. This account includes cost of material used and labor expended in repairing and renewing the distribution system, as follows: (a) Overhead feeders for transmitting low-tension power from power stations and substations, including insulators and connec- tions. (6) Underground feeders for transmitting low-tension power from power stations and substations, including insulators and connections. 30 (c) Track bonding, including track bonds, cost of punching and drilling rails for track bonds, and testing for defective bonding. (rf) Overhead trolley, including cost of trolley, guard, span, strain, supplementary and other wires, and all catenary construc- tion used in connection with the overhead trolley system. (e) Third rail, including cost of third rail, braces and supports for same, insulating devices, material used for covering and pro- tecting same, and all fixtures and appliances connected with third- rail conductors. (/) Underground contact rails, including cost of contact rails and appliances in underground contact systems, including rails, braces, supports, and insulating devices. The value of material removed should be credited to this account. Note.— In electric railway operations, when the electric current generated (or received) is changed by means of (a) rotary converters or ("b) motor generator sets or (c) static transformers (substation apparatus), that portion of the line (or outside conductor system) carrying current of other than the operating kind or voltage shall be classed as the "Transmission System." Tie lines between generating stations and substations shall follow the same rule as other lines. When the electric current is generated (or received) and used substan- tially unchanged in voltage and kind, the line (or outside conductor system) , including feeders, trolley "wire, booster circuits, and supplementary return (if any), shall be classed wholly as the "Distribution System." 24. MISCELLANEOUS ELECTRIC LINE EXPENSES. This account includes all expenses in connection with main- tenance of electric line not properly chargeable to other accounts. 25. BUILDINGS AND STRUCTURES. This account includes cost of material used and labor expended in repairing and renewing buildings and structures used in the operation of the road: cost of fixtures and repairs and renewals of same; cost of maintaining walks, driveways, and grounds con- nected with buildings; cost of delivering material, including freight charges, if any, and all incidental expenses connected with the maintenance of buildings and structures. The term "Buildings and Structures," in addition to embracing the buildings proper, is understood to^ include fixtures when im- movable and built in as a part of the structure; pipes for gas, water, sewerage, and drainage; apparatus for heating, lighting, and ven- tilating; freight and passenger elevators with fixtures and appur- tenances; platforms; appliances for protecting buildings against fire; fences, walls, sidewalks, and pavements within the limit of grounds immediately adjacent to buildings or yards, except paving in tracks. 31 The cost of repairs and renewals of track and electric line in build- ings, yards, and grounds should be charged to the proper accounts under maintenance of way or maintenance of electric line. (a) Power plants. (6) Substations, including storage-battery buildings. (c) Carhouses. (d) Shops. (c) General offices. (/) Stations, waiting rooms, and platforms. (g) Docks and wharves. (h) Miscellaneous buildings and structures, (i) All expenses in connection with maintenance of buildings and structures not properly chargeable to any of the foregoing subdivisions. The value of material removed should be credited to this account. Note.— Insurance recovered for damage to buildings and stracturea should be credited to this account. Insurance recovered for total destruc- tion of buildings and structures should be credited to an appropriate replacement account, which account should be charged with the cost of replacement. 26. DEPRECIATION OF WAY AND STRUCTURES. Note. — This account is provided in case such an account should be pre- scribed by any of the State commissions, and in such case there should be excluded charges for renewals from all the accounts affected by the intro- duction of this account. Such expenditures for renewals will then be charged direct to an appropriate Replacement account, maintained by the prescribed charges to this account. 27. OTHER OPERATIONS— DR. Coordinate departments. — This account includes the pro- portion of operating expenses chargeable to maintenance of way and structures of the railway department, but the distributed charges for which are made to the primary accounts of another coordinate department, such as electric light, heat, power, or gas, vsdthin the same company. .ToiNT ARRANGEMENTS. — In case the carrier receives power or other product from another company under any joint arrangement for the sharing of operating expenses and for a profit or return upon the value of property used in such production, the proportion of operating expenses chargeable to maintenance of way and struc- tures should be included in this account and the profit or return upon the value of property used in such production should be included under "Deductions from Income." If the joint arrangement does not provide for the separation of operating expenses and profit or return upon the value of property 32 used in such production, the entire amount paid is to be treated as an operating expense chargeable to Account No. 56, "Power Pur- chased." 28. OTHER OPERATIONS— OR. Coordinate departments. — To this account should be credited the proportion of operating expenses chargeable to maintenance of way and structures of other coordinate departments, such as elec- tric light, power, heat, or gas, within the same company, but the distributed charges for which are made to the primary accounts of the railway department. Joint arrangements. — In case the carrier produces power or other product for another company under any joint arrangement for the sharing of operating expenses and for a profit or return upon the value of property used in such production, the propor- tion of operating expenses chargeable against such company for maintenance of way and structiures should be credited to this ac- count and the profit or return upon the value of property used in such production should be included under Revenue Account No. 18, "Power." If the joint arrangement does not provide for the separation of operating expenses and profit or return upon the value of property used in such production, the entire amount received should be treated as revenue from power and credited to Revenue Account No. 18, "Power." II. EQUIPMENT. 29. SUPERINTENDENCE OP EQUIPMENT. This account includes salaries and office and traveling expenses of officers and their assistants when directly in charge of equip- ment, including superintendent of equipment, mechanical engi- neer, electrical engineer, superintendent of rolling stock, master car builder, master mechanic, general foremen and their office forces; cost of drafting and engineering instruments and repairing same ; cost of supplies used by employees whose salaries are charged to this account; office rent, cost of repairing rented offices, and miscellaneous office expenses, when separate offices are maintained by officers whose salaries are charged to this account. Note A. — It is not intended that any portion oJ expenses of general ofBees should be charged to this account. Note B.— WTien employees enumerated above are engaged in work not chargeable to " Equipment," their salaries and expenses should be charged to the specific work on which engaged. 33 Note C— When employees enumerated above have supervision over other departments also, their salaries and expenses should he apportioned among the departments over V7hich they have jurisdiction. 30. POWER-PLANT EQUIPMENT. This accoimt includes cost of material used and labor expended in repairing and renewing steam, water power, gas engine, or elec- tric-plant equipment, including turbines, other engines and en- gine parts, appliances and fixtures, belts, belt tighteners and fix- tures, lubricators, and oiling devices; shafting, clutches, cranes, hoists, and other engine-room appliances; boilers, boiler fittings, and appliances; furnaces, economizers, mechanical draft machin- ery, pumps, feed-water heaters, purifiers, tanks, condensers, coal and ash conveying machinery, mechanical stokers, and other boiler- room appliances; piping and steam fittings, including valves, sep- arators, water and sewer connections, and water meters; generators • and generator parts, switchboards, cables and feeder terminals, and wiring in connection with same; boosters, rheostats, circuit breakers, volt meters, ammeters, and other electric equipment. The value of material removed should be credited to this account. Note. — Repairs and renewals of cable used in operating cable or incline railways should be charged to this account. 31. SUBSTATION EQUIPMENT. This account includes cost of material used and labor expended in repairing and renewing substation apparatus, including storage batteries, transformers, rotary converters, oil switches, switch- boards, and switchboard appliances, and wiring in connection with same. The value of material removed should be credited to this account. 32. PASSENGER AND COMBINATION CARS. This account includes cost of material used and labor expended in repairing and renewing passenger and combination cars. The term "car" includes body and trucks, and all fixtures and appliances inside of or attached to the car body or trucks, except the electric equipment of the car. The term "combination car" includes all cars that are used in part for carrying passengers. The cost of shifting trucks from one car to another should be charged to this account. The value of material removed should be credited to this account. Note. — Incandescent lamps and other suppUes for cars should be charged to Account No. 63, "Miscellaneous Car-Service Expenses." 34 33. FREIGHT, EXPRESS, AND MAIL CARS. This account includes cost of material used and labor expended in repairing and renewing freight, express, and mail cars, from the operation of which revenue is derived. The term "car" includes body and trucks, and all fixtures and appliances inside of or attached to the car body or trucks, except the electric equipment of the car. The cost of shifting trucks from one car to another should be charged to this account. The value of material removed should be credited to this account. Note.— Incandescent lamps and other supplies for cars should be charged to Account No. 03, "Miscellaneous Car-Service Expenses." 34. LOCOMOTIVES. This account includes cost of material used and labor expended in repairing and renewing locomotives. The term "locomotive" includes body and trucks, and all fiv tures and appliances inside of or attached to the body or trucks, except the electric equipment of locomotives. The cost of shifting trucks from one locomotive to another should be charged to this account. The value of material removed should be credited to this account. Note. — Incandescent lamps and other supplies for locomotives should be charged to Account No. 63, "Miscellaneous Car-Service Expenses." 35. SERVICE CARS. This account includes cost of material used and labor expended in repairing and renewing service cars, including water cars, sprinkling cars, sand cars, salt cars, supply cars, line cars, snow- plows, sweepers, scrapers, and other work, sand, and snow equip- ment. The term "car" includes body and trucks, and all fixtures and appliances attached to the car body or trucks, except the electric equipment of the car. The cost of shifting trucks from one car to another should be charged to this account. The value of material removed should be credited to this account. Note. — Incandescent lamps and other supplies for cars should be charged to Account No. 63, "Miscellaneous Car-Service Expenses." 36. ELECTRIC EQUIPMENT OF CARS. This account includes cost of material used and labor expended in repairing and renewing the electric equipment and wiring of all passenger, combination, freight, express, mail, and service cars. 35 The cost of shifting the electric equipment from one car to another should be charged to this account. The value of material removed should be credited to this account. Note. — Incandescent lamps and other supplies tor cars should be charged to Account No. 63, "Miscellaneous Car-Service Expenses." 37. ELECTRIC EQUIPMENT OF LOCOMOTIVES. This account includes cost of material used and labor expended in repairing and renewing the electric equipment and wiring of locomotives. The cost of shifting the electric equipment from one locomotive to another should be charged to this account. The value of material removed should be credited to this account. Note. — Incandescent lamps and other supplies for locomotives should be charged to Account No. 63, "Miscellaneous Car-Service Expenses." 38. SHOP MACHINERY AND TOOLS. This account includes cost of material used and labor expended in repairing and renewing machinery and tools in shops and car- houses, such as engines and boilers, shafting and belting; cranes, hoists, jacks, and other equipment used in connection therewith; furnaces, forges, lathes, shapers, drill presses, wheel grinders and wheel presses, planers, etc. The value of material removed should be credited to this account. 39. SHOP EXPENSES. This account includes all expenditures for heating and lighting repair shops; miscellaneous expenses of such shops, including fuel, water, and ice; oil, grease, waste, and other material used in lubricating shop machinery and tools; cost of supplies and small hand tools used by mechanics and wages of employees making and repairing same; wages of stationary engineers and firemen; watchmen, sweepers, cleaners, and other unskilled laborers em- ployed in general work in and about shops and shop yards. 40. HORSES AND VEHICLES. This account includes cost of material used and labor expended in repairing and renewing harness, automobiles, repair, emer- gency, tower, and other service wagons, sleds, sleighs, omnibuses, and other vehicles; and cost of horses purchased to replace others lost by death or worn out in service. This account should be credited with amount received from sale of horses and harness and vehicles retired from service. 36 «^ OTHER MISCELLANEOUS EQUIPMENT^ EXPENSES. This account includes all expenses in connection with mainte- nance of equipment not properly chargeable to other accounts. 42. DEPRECIATION OF EQUIPMENT. Note. — This account is provided in case such an account should be pre- scribed by any of the State commissions, and in such case there should be excluded charges for renewals from all the accounts affected by the introduction of this account. Such expenditures for renewals will then be charged direct to an appropriate Replacement account, maintained by the prescribed charges to this account. 43. OTHER OPERATIONS— DR. Coordinate departments. — This account includes the pro- portion of operating expenses chargeable to maintenance of equip- ment of the railway department, but the distributed charges for which are made to the primary accounts of another coordinate department, such as electric light, heat, power, or gas, within the same company. Joint arrangements. — In case the carrier receives power or other product from another company under any joint arrangement for the sharing of operating expenses and for a profit or return upon the value of property used in such production, the propor- tion of operating expenses chargeable to maintenance of equip- ment should be included in this account and the profit or return upon the value of property used in such production shoidd be included under "Deductions from Income." If the joint arrangement does not provide for the separation of operating expenses and profit or return upon the value of prop- erty used in such production, the entire amount paid is to be treated as an operating expense chargeable to Account No. 56, "Power Purchased." 44. OTHER OPERATIONS— OR. Coordinate departments. — To this account should be cred- ited the proportion of operating expenses chargeable to main- tenance of equipment of other coordinate departments, such aa electric light, power, heat, or gas, within the same company, but the distributed charges for which are made to the primary accounts of the railway department. Joint arrangements. — In case the carrier produces power or other product for another company under any joint arrangement for the sharing of operating expenses and for a profit or return upon the value of property used in such production, the proper- ot tion of operating expenses chargeable against such company for maintenance of equipment should be credited to this account and the profit or return upon the value of property used in such pro- duction should be included under Revenue Account No. 18, "Power." If the joint arrangement does not provide for the separation of operating expenses and profit or return upon the value of property used in such production, the entire amount received should be treated as revenue from power and credited to Revenue Account No. 18, "Power." m. TEAPFIC. 45. SUPERINTENDENCE AND SOLICITATION. This account includes salaries and office and traveling expenses of officers and their assistants when directly in charge of traffic, in- cluding traffic managers, general freight, express, passenger, and ticket agents, commercial, city, district, and excursion agents, their clerks and assistants; cost of supplies used by employees whose salaries are charged to this account; office rent and cost of re- pairing rented offices, and miscellaneous office expenses when separate offices are maintained by officers whose salaries are charged to this account. Note A. — It is not intended that any portion of expenses of general offices should be charged to this account. Note B. — When employees enumerated above are engaged in work not chargeable to " Traffic, ' ' their salaries and expenses should be charged to the specific work on which engaged. Note C. — When employees enumerated above have supervision over other departments also, their salaries and expenses should be apportioned among the departments over which they have jurisdiction. 46. ADVERTISING. This account includes the salaries and expenses of advertising agents; cost of bill posting, and printing, publishing, and distribu- ting passenger time-tables, folders, notices to shippers, and other advertising matter; advertising in newspapers and periodicals for the purpose of securing traffic; bulletin boards, cards, cases, display cards, photographs, and postage and express charges on advertising matter; net expense of music, parks, park properties, and resorts (after deducting all income from admittance fees, sale of privileges, etc.), when such expense is incurred primarily for the purpose of attracting traffic and not as an investment; donations made for traffic purposes, and other expenses for attracting traffic. 38 47. MISCELLANEOUS TRAFFIC EXPENSES. This account includes expenses of traffic associations, including membership fees, and all other traffic expenses not properly charge- able to other accounts. IV. CONDUOTING TEANSPOETATION. 48. SUPERINTENDENCE OF TRANSPORTATION. This account includes salaries and office and traveling expenses of officers and assistants when directly in charge of transportation, including superintendent of power, superintendent of transporta- tion, di%isii)n superintendents, their assistants and aids; train- masters, train dispatchers, car starters, inspectors, instructors, and others employed in superintending transportation; cost of supplies used by employees whose salaries are charged to this account; office rent, cost of repairing rented offices, and miscellaneous office ex- penses when separate offices are maintained by officers whose sala- ries are charged to this account. Cost of secret service inspection should be charged to Account No. 63 "Miscellaneous Car-Service Expenses." Note A. — It is not intended that any portion of expenses of general offices should be charged to this account. Note J^. — W hen employees enumerated above are engaged in wort not chargeable to "Conducting Transportation," their salaries and expenses should be charged to the sieclfic work on which engaged. Note C. — When employees enumerated above have supervision over other departments also, their salaries and expenses should be apportioned among the departments over which they have Jurisdiction. Group I — Powek. 49. POWER-PLANT EMPLOYEES. This account includes all expenditures for labor in power plants, except labor emplciyed in making repairs and renewals. Note.— Wages of su bstation employees should be charged to Account No. 50, "Substation Employees." 50. SUBSTATION EMPLOYEES. This account includes all expenditures for labor in substations, except labor employed in making repairs and renewals. 51. FUEL FOR POWER. This account includes all expenditures for coal, oil, gas, and other fuel used at power plants, including transportation. 39 52. WATER FOR POWER. This account includes all expenditures for water used to produce steam or to operate a water-power plant, including pumping, rent of ponds, streams, and pipe lines; also water rents, boiler com- pound, and other like expenses. 53. LUBRICANTS FOR POWER. This account includes all expenditures for lubricants for power plants, including oil, grease, etc. Note. — Lubricants for substations sliould be charged to Account No. 55, "Substation Supplies and Expenses." 54. MISCELLANEOUS POWER-PLANT SUPPLIES AND EX- PENSES. This account inclvides cost of waste, carbon brushes, fuses, lamps, and other supplies and expenses of power plants. 55. SUBSTATION SUPPLIES AND EXPENSES. This account includes all expenditures for lubricants, waste, carbon brushes, fuses, lamps, water, and other supplies and ex- penses of substations. 56. POWER PURCHASED. This account includes all expenditures for power purchased from other companies. Note. — In this connection see Account No. 57, " Power Exchanged — Balance." 57. POWER EXCHANGED— BALANCE. If a company actually exchanges power with another company, it should charge to this account the value of the power received from the other company, and should credit to this account the value of the power it delivers to the other company, and the amount shown as an operating expense should be the net debit or credit balance. 58. OTHER OPERATIONS— DR. Coordinate departments. — This account includes the propor- tion of operating expenses chargeable to conducting transportation of the railway department, but the distributed charges for which are made to the primary accounts of another coordinate depart- ment, such as electric light, heat, power, or gas, within the same company. 40 Joint arkangbments. — In case the carrier receives power or other product from another company under any joint arrangement for the sharing of operating expenses and for a profit or return upon the value of property used in such production, the propor- tion of operating expenses chargeable to conducting transportation should be included in this account, and the profit or return upon the value of property used in such production should be included under "Deductions from Income." If the joint arrangement does not provide for the separation of operating expenses and profit or return upon the value of property used in such production, the entire amount paid is to be treated as an operating expense chargeable to Account No. 56, "Power Purchased." 59. OTHER OPERATIONS— OR. Coordinate departments. — To this account should be cred- ited the proportion of operating expenses chargeable to conducting transportation of other coordinate departments, such as electric light, power, heat, or gas, within the same company, but the distributed charges for which are made to the primary accounts of the railway department. Joint arrangements. — In case the carrier produces power or other product for another company under any joint arrangement for the sharing of operating expenses and for a profit or return upon the -«alue of property used in such production, the propor- tion of operating expenses chargeable against such company for conducting transportation should be credited to this account, and the profit or return upon the value of property used in such pro- duction should be included under Revenue Account No. 18, "Power." If the joint arrangement does not provide for the separation of operating expenses and profit or return upon the value of property used in such production, the entire amount received should be treated as revenue from power and credited to Revenue Account No. 18, "Power." Group II — Operation of Cars. 60. PASSENGER CONDUCTORS, MOTORMEN, AND TRAIN- MEN. This account includes wages of conductors, motormen, and other trainmen engaged in passenger service. 41 61. FREIGHT AND EXPRESS CONDUCTORS, MOTORMEN, AND TRAINMEN. This account includes wages of conductorB, motormen, and other trainmen engaged m freight, express, and mail service. 62. MISCELLANEOUS CAR-SERVICE EMPLOYEES. This account includes the wages of transfer agents, switch tenders, switchmen, flagmen, watchmen, trail-ear couplers, bridge tenders, and other miscellaneous car-service employees. 63. MISCELLANEOUS CAR-SERVICE EXPENSES. This account includes all expenditures for lubricants and waste for cars and electric equipment of cars; incandescent lamps, oil, and other supplies for lighting cars; supplies for cleaning cars; fuel for heating cars; tools and other materials and supplies, except such as are used for repairs or renewals of cars or electric equipment of cars; cost of tickets, transfers, and baggage checks; secret inspec- tion; conductors' books; punches; portable registers; tools for motormen; car-service employees' badges and uniforms, and all other car-service supplies and expenses. Similar expenditures for locomotives and electric equipment of locomotives should be charged to this account. 64. STATION EMPLOYEES. This account includes wages of stationmaster, freight, express, ticket, baggage, and other station agents; announcers; station gatemen; choppermen; platform men; janitors, porters, watch- men, and other station employees; warehousemen; freight- house foremen; truckmen, checkmen, and other express and freighthouse employees. 65. STATION EXPENSES. This account includes expenditures for heating and lighting stations, waiting rooms, freighthouses, and other station build- ings; rent of station buildings; furniture; tools, and implements for handling freight and baggage; station employees' uniforms and badges; water, ice, and all other station expenses. 66. CARHOUSE EMPLOYEES. This account includes wages of carhouse foremen; watchmen; car placers; car shifters; car, motor, and brake inspectors; car cleaners; lamp and headlight tenders; car oilers; car-stove fire- men; trolley oilers, and other carhouse employees not engaged in making repairs or renewals. The cost of labor used in shifting 42 trucks and electric equipment should not be charged to this account, but to Account No. 32, 33, 34, 35, 36, or 37. 67. CARHOUSE EXPENSES. This account includes cost of fuel, light, water, ice, and all other carhouse supplies and expenses. 68. OPERATION OF SIGNAL AND INTERLOCKING SYSTEMS. This account includes wages of employees engaged in operating signal and interlocking systems covering the movement of cars, such as towermen, signalmen, levermen, and lampmen; cost of supplies used in operating signal and interlocking systems; cost of fuel, water, Hght, and supplies for signal offices. 69. OPERATION OF TELEPHONE AND TELEGRAPH SYS- TEMS. This account includes the wages of telephone and telegraph operators; cost of chemicals and other supplies for telephone and telegraph service; payments for use of telephone and telegraph lines, and other telephone and telegraph expenses in connection with transportation. Repairs and renewals of telephone and telegraph systems should not be charged to this account, but to Account No. 18, "Telephone and Telegraph Systems." The cost of telephone service for general purposes should be charged to Account No. 79, "Miscellaneous General Expenses." 70. EXPRESS AND FREIGHT COLLECTIONS AND DELIVERY. This account includes the wages of drivers and helpers employed on wagons which are used for the collection and delivery of express matter; amounts paid for handling express matter in wagons or other vehicles, and other expenses incident to the collection and delivery of express matter, not included in Account No. 40, "Horses and Vehicles," or No. 86, "Stable Expenses." 71. LOSS AND DAMAGE. This account includes all expenditures for loss, damage, delays, and destruction of freight, express, and baggage intrusted to a carrier for transportation, and all expenses directly incident thereto. 72. OTHER TRANSPORTATION EXPENSES. This account includes cost of getting derailed cars on track and removing obstructions and wreckage, and all other expenses in connection with conducting transportation not properly charge- able to other accounts. 43 V. GENERAL AND MISCELLANEOUS. 73. SALARIES AND EXPENSES OF GENERAL OFFICERS. This account includes salaries and traveling and incidental expenses of chairman of the board, president, vice-president, treasurer, secretary, comptroller, auditor, general manager, assist- ant general manager, chief engineer, general superintendent, pur- chasing agent, and all other officers when their jurisdiction extends over the entire system. 74. SALARIES AND EXPENSES OF GENERAL OFFICE CLERKS. This account includes the salaries and traveling and incidental expenses of traveling auditors, bookkeepers, cashiers, paymasters, stenographers, clerks employed in counting cash, tickets, and transfers, and all other clerks employed in the general office. 75. GENERAL OFFICE SUPPLIES AND EXPENSES. This account includes the cost of office supplies, repairs and renewals of office furniture; wages of janitors, porters, and mes- sengers; rent and all other miscellaneous expenses of general offices. Office expenses of departmental officers should be charged to the proper accounts. 76. LAW EXPENSES. This account includes all law exjienses except those incurred in the defense and settlement of damage claims. It includes sal- aries and expenses of 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 services of attorneys not regular employees; court costs and payments of special, notarial, and witness fees not provided for elsewhere; expenses connected with taking deposi- tions, and all law and court expenses not provided for elsewhere. The compensation of the general solicitor or counsel or other attorneys engaged partly in the defense and settlement of damage suits and partly in other legal work, should be apportioned be- tween this account and Account No. 82, "Injuries and Damages." 77. RELIEF DEPARTMENT EXPENSES. This account includes all salaries and expenses incurred in con- nection with conducting a relief department; also contributions made to such department. 44 78. PENSIONS. This account includes all pensions paid to retired employees, and expenses in connection therewith. 79. ■MISCELLANEOUS GENERAL EXPENSES. This account includes the cost of telephone service, telegrams, gratuities, subscriptions, donations (except those provided for in Account No. 46, "Advertising," and in Account No. 77, "Relief Department Expenses"), and other miscellaneous expenses con- nected with the general management not otherwise provided tor. 80. OTHER OPERATIONS— DR. CooBDiNATE DEPARTMENTS. — This account includes the pro- portion of operating expenses chargeable to general and miscel- laneous expenses of the railway department, but the distributed charges for which are made to the primary accounts of another coordinate department, such as electric light, heat, power, or gas, within the same company. Joint arrangements. — In case the carrier receives power or other product from another company under any joint arrangement for the sharing of operating expenses and for a profit or return upon the value of property used in such production, the proportion of operating expenses chargeable to general and miscellaneous ex- penses should be included in this account and the profit or return upon the value of property used in such production should be included under "Deductions from Income." If the joint arrangement does not provide for the separation of operating expenses and profit or return upon the value of property used in such production, the entire amount paid is to be treated as an operating expense chargeable to Account No. 56, "Power Purchased." 81. OTHER OPERATIOXS—CR. Coordinate departments. — To this account should be cred- ited the proportion of operating expenses chargeable to general and miscellaneous expenses of other coordinate departments, such as electric light, power, heat, or gas, within the same com- pany, but the distributed charges for which are made to the pri- mary accounts of the railway department. Joint arrangements. — In case the carrier produces power or other product for another company under any joint arrangement for the sharing of operating expenses and for a profit or return upon 45 the value of property used in such production, the proportion of operating expenses chargeable against such company for general and miscellaneous expenses should be credited to this account and the profit or return upon the value of property used in such production should be included under Revenue Account Ko. 18, "Power." If the joint arrangement does not provide for the separation of operating expenses and profit or return upon the value of prop- erty used in such production, the entire amount received should be treated as revenue from power and credited to Revenue Account No. 18, "Power." Undistributed Accounts. Note.— Carriers are at liberty to distribute items covered by tlie follow- ing accounts, but all reports to the Commission must agree with accounts which are prescribed. 82. INJURIES AND DAMAGES. This account includes all expenditures on account of persons killed or injured and property damaged; salaries and expenses of claim agents, investigators, adjusters, and others engaged in the investigation of accidents and adjustment of claims; salaries, fees, and expenses of surgeons and doctors; nursing, hospital attend- ance, medical and surgical supplies; fees and expenses of coroners and undertakers; fees of witnesses and others; law expenses in- curred in connection with the defense or settlement of damage claims, including the compensation of general solicitor or counsel; salaries, fees, and expenses of attorneys, fees of court stenog- raphers; cost of law books, printing of briefs, court and other records; court costs, expenses connected with taking depositions, and all other like expenses connected with the settlement of claims for injuries and damages. The compensation of the general solicitor or counsel and other attorneys engaged partly in the defense or settlement of damage suits and partly in other legal work should be apportioned between this account and Account No. 76, "Law Expenses." If it is desired chat the charge to operating expenses on accoimt of injuries and damages shall be upon some arbitrary basis, the amount so charged should be credited to a reserve account, and the actual disbursements above enumerated should be charged against said reserve account. 46 This account does not include tlie expenses incurred iu con- nection witli the settlement of claims for loss, damage, or delay of goods intrusted for transportation. (See Account Xo. 71, "Loss and Damage.") 83. IXSURAXCE. This acco\uit includes premiums paid to insurance companies for (ire, lidelity, boiler, casualty, l)urglary, a]id all other insurance. The amount set aside as an insurance reserve by a company carrying its own insurance in whole or in part, should be charged to this account. 84. STATIONERY AXD PRINTIXG. This account includes all expenditures for stationery and print- ing, including postage, and stationery supplies, except as herein- after provided. The cost of printing tickets, transfers, and bag- gage checks should be charged to Account No. 63, "Miscellaneous Car-Service Expenses." The cost of printing briefs and other legal papers should be charged to Account No. 70, "Law Expenses," or No. 82, "Injuries and Damages." The cost of printing signs, posters, and other advertising matter, should be charged to Account No. 46, "Advertising." The cost of mechanical calculators, type- writers, duplicating machines, and other office appliances if for use of general offices should be charged to Account Xo. 75, "General Office Supplies and Expenses," or if for the use of departmental officers, to the proper accounts. 85. STORE EXPENSES. This account includes all salaries and expenses in connection with storerooms, including cost of sending material and supplies from general storerooms to branch storerooms, and the collection of scrap material. 86. STABLE EXPENSES. This account includes the cost of feed, keep, and shoeing of horses, wages of stablemen and hostlers, veterinary expenses, and all other stable expenses. This account should include the stable expenses of all horses, regardless of where they are used. Replac- ing horses lost by death or worn out in service, and repairs and renewals of harness and vehicles, should be charged to Account Xo. 40, "Horses and Vehicles." 47 87. KENT OF TRACKS AND TERMINALS. This account includes all payments to other companies for rent or use of their tracks, whether on the basis of a fixed charge per month or per year, or a proportion of interest on valuation or a proportion of expenses incurred in maintaining and operating such tracks or on a car-milage basis or a charge per car or passenger, or by any other arrangement. Also payments for use of facilities at terminal points, including main and other tracks, and freight- house facilities, proportion of expenses of handling freight, union station facilities, etc. Rent of leased line no longer operated by the lessor company is not considered an operating expense, and should, therefore, not be charged to this account, but treated as a deduction from income under "Rents of Leased Lines." 88. RENT OF EQUIPMENT. This account includes payments to other companies for rent or use of their cars, electric equipment of cars, and other equipment. o ■m m