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 Nr^y 25 m^ 
 
 AMENDMENTS 
 
 TO 
 
 UNIFORM SYSTEM OF ACCOUNTS 
 
 FOR 
 
 Expenditures for Road and Equipment, 
 
 Operating Revenues, Operating 
 
 Expenses, Locomotive-miles, 
 
 Car-miles, and Train-miles 
 
 AS ESTABLISHED FOR STEAM RAILROAD CORPORATIONS 
 UNDER THE JURISDICTION OF THE 
 
 Public Service Commission^ 
 
 Second District 
 ^^^^^ 
 
 AMENDMENTS ADOPTED SEPTEMBER J7, J908 
 EFFECTIVE OCTOBER U J908 
 
 ALBANY 
 
 J. B. LYON COMPANY, STATE PRINTERS 
 
 1908 
 

Nr^y 25 191:^ 
 
 AMENDMENTS 
 
 TO 
 
 UNIFORM SYSTEM OF ACCOUNTS 
 
 FOR 
 
 Expenditures for Road and Equipment, 
 
 Operating Revenues, Operating 
 
 Expenses, Locomotive-miles, 
 
 Car-miles, and Train-miles 
 
 AS ESTABLISHED FOR STEAM RAILROAD CORPORATIONS 
 UNDER THE JURISDICTION OF THE 
 
 Public Service Commission^ 
 
 Second District 
 
 AMENDMENTS ADOPTED SEPTEMBER 17, J908 
 EFFECTIVE OCTOBER J, J908 
 
 A L B A N i' 
 
 J. B. LYON COMPANY, STATE PRINTERS 
 
 1908 
 
'^^^:m^ 
 
HF 
 
 .\M^^ 
 
 C^O 
 
 ■S«3^ 
 
 
 STATE OF NEW YORK 
 
 Public Service Commission 
 
 SECOND DISTRICT 
 
 Albany, September 28, 1908. 
 
 To. 
 
 The following order has been adopted by this Commission, and is hereby 
 served on you. Please acknowledge receipt at once. 
 
 Yours very truly, 
 
 State of New York, 
 
 (. ss. ; 
 
 ©fHcc of tbe public Service Commission Y ** 
 
 SECON D DISTRICT ) 
 
 T havo conijuncd tlic following co])y with the original on file in this oflTice, 
 and 1 do IIElvKBV CKRTIFV the sanio to ho a eorrott transcript therefrom 
 an<l of the whole thereof. 
 
 liUlltneSS "ly hand and tlu' Seal of Olhce of the Public Ser- 
 vice ('onnni>si()n. Second District, at the City of 
 Albany, this twcnty-oighth day of Soi)tonihor, one thou- 
 sand nine hundred and eijjfht. 
 
 Secretary. 
 
 274G67 
 
State of New York, 
 Public Service Commission, Second District. 
 
 At a session of the Public Service Commission, Second 
 District, held at the Capitol, Albany, on the 17th 
 day of September, 1908. 
 
 Present : 
 
 Frank W. Stevens, Chairman. 
 Thomas M. Osborne, 
 jMartin S. Decker, 
 James E. Sague, 
 John B. Olmsted, 
 
 Commissioners. 
 
 Ordered: 1, That the Uniform System of Accounts for expenditures for 
 road and equipment, operating revenues, operating expenses, locomotive-miles, 
 car-miles, and train-miles, as established for railroad corporations under the 
 supervision of this Commission by its order made on the 16th day of Decem- 
 ber, 1907, be amended as shown by Schedule A, hereto annexed. 
 
 2. That the said Uniform System of Accounts so amended shall be piit 
 in use on the 1st day of October, 1908, and be thereafter kept and used by all 
 railroad corporations (as such corporations are defined in section 2 of the 
 Public Service Commissions Law) owning, controlling, or operating any rail- 
 road within the jurisdiction of this Commission and on whicli steam is used 
 as the motive power. 
 
 3. That all such railroad cori?orations sliall in the annual reports to be 
 severally made by them concerning their respective aH'airs and oi>eratio:is 
 during the fiscal year July 1, 1908, to June 30, 1909, inclusive, classify and 
 report their expenditures for road and equipment, their oj^erating revenues 
 and their operating exjx^nses, in accordance with the said Uniform Systein 
 of Accounts so amended. 
 
 4. Tiiat the Secretary of this Commission serve on each of the said cor- 
 porations, persons, and associations on or before September 30, 1908, in 
 maniK'^r prcscriltcd by law, a copy of this order. 
 
PuBT.ic Skrvice Commission, Second District 
 SCHEDULE A. 
 
 The Classification of Expend itiiros for Road and Equipment shall be 
 amendeil by inserting immediately after Account No. 35, Earnings and 
 Operating Expenses During Construction, the following new account: 
 
 35^^. INJURIES TO PERSONS. 
 
 This account includes all expenses incident to injuries to persons 
 when caused directly in connection with construction of a new road; 
 proiwrtion 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; 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; also witness fees and amount of final 
 judgments. 
 
 Note. — This account does not include such expenses incident to injuries 
 to persons as are properly includible in Account No. 35, '" Earnings and 
 Operating Expenses during Construction." 
 
 The Classification of Operating Revenues shall be amended as follows: 
 
 I. Kevexue from Traxspoktatiox. 
 
 FREUniT REVENUE. 
 Add : 
 
 Note. — When a lessee company transports freight over the tracks of 
 another carrier, it should include the entire compensation in its revenues 
 and statistics, charging the appropriate Joint facilities, expense, and rental 
 arcounts with th<* amounts paid to the lessor company, and the lessor com- 
 pany should credit the same accounts. 
 
 EX-CESS BAGGAGE REVENUE. 
 
 Add to third line, after the words " articles, dogs, etc.," the words 
 " incident to transportation of passengers," so that the text will read, 
 "also packages, articles, dogs, etc.. incident to transportation of pas- 
 sengers, usually transported," etc. 
 
 PARLOR AND t HAIR CAR REVENUE. 
 
 Eliminate the fourth and part of the fifth line of text, consisting of 
 the words '* the expenses of oi>erating such cars are not separable from 
 the expenses of operating trains," and substitute in place thereof the 
 words " not inconsistent with the Classifications of Revenues and Ex- 
 penses for Outside Operations ". Eliminate the note. 
 
Amendments to Uxiform System of Accounts 5 
 
 6. EXPRESS KEVEXUE. 
 
 Eliminate from the seventh line of the text the word " should " and 
 substitute in place tliereof the word "may"; also add to the end of 
 the sentence (eighth line of text) the words "when not inconsistent 
 with the Classifications of Revenues and Expenses for Outside Opera- 
 tions"; so that the sentence will read: 
 
 " When a railroad company transacts an express business through its 
 regular railroad organization, the earnings therefrom may be credited to 
 this account when not inconsistent with the Classifications of Revenues 
 and Expenses for Outside Operations." 
 
 8. OTHER PAiSSEXGER-TRAIX REVEXUE. 
 
 Add to the text at end of third line: 
 
 '• Such as revenue from transportation in baggage cars of newspapers 
 and other commodities not incident to the transportation of passengers, 
 extra fares charged on limited trains, etc." 
 
 9. SWITCHIXG REVEXUE. 
 
 Eliminate the text of this account and substitute the following: 
 " This account includes amounts earned by a carrier for moving cars 
 local]}' at a station or within a switching district, between connecting 
 lines, between local industries, or between connecting lines and local 
 industries, for which an arbitrary charge is made, whether on the basis 
 of a switching tariff, an allowance out of a through rate, or otherwise. 
 To it should be charged all overcharges on account of such switching." 
 
 II. Kkvenue fuom Operatioxs otiikk tiia.n Tjiaxspoktatiox. 
 
 TELEGRAPH SERVICE. 
 
 Change tlie titU' of tliis account to "Telegraph and Telephone Si; 
 vice," and modify tiie text to agree witli tlio wording undvr tliat title 
 below. 
 
 17. TELECRAIMI AND IKIJ-.IM K )N K Si:i:\ KE. 
 
 'I'liis accuiiiit iiicludf- a carrier's rcvcinu's from conunercial telegraph 
 or tclcplioiic !)ii>iiies> Iransaeted by it wlieii tlu* exjuMise of transacting 
 such bu-iiics«; can not be separated from th«' exjKMise of conducting tlie 
 railroad t('l('gra])h or teh'plione service, amounts received from telegraph 
 or telephone companies, whether proportion of earnings or otherwise, 
 for tlie privih'ge of transacting a commercial telegrai)h or telcj)hone 
 business in ollices ab)ng tln^ carrier's lines, when the carrier furnishes 
 some service of it-^ <'in])h)yer«; who-;e wages arc included in operating 
 expenses. 
 
 NoTi:. Wl\cn 11 lcl('-iai»li or t.'l. 'phone c.>nii)nny rents the teloprraph or 
 leh'i)hone line of n cnirier !in<l i))iys nil t^xpenses incident to its niaint'^- 
 nnnoe nnd operation, the rent received shonhl he treated as income. 
 
6 TuBLic iSKKVicE L'o:mmis8Ion, Skco.nd Distkict 
 
 10. MISCEI^A>s'EOUS. 
 
 Add to last line of text: "Amounts received from carriers for use 
 of facilities of union stations, union stock yards, terminal tracks, rail- 
 road bridfres. railroad tunnels, anil miscellaneous revenue not otherwise 
 provided for." 
 
 Correct last line of Xote to read: "be credited to appropriate joint- 
 facilities accounts." 
 
 NEW KEVEM'E ACCOUN'TS. 
 Add the following two new revenue accounts: 
 
 20. JOINT FACILITIES EEVEXUE — DR. 
 
 This account includes the proportion of the revenues derived by a 
 carrier from operation of joint tracks, yards, terminals, and other facili- 
 ties, creditable to other companies. 
 
 Note.— The purpose of this accovnit is to show the amounts of revenue 
 from operation of a terminal company or other carrier which, under the 
 terms of existing contracts or agreements covering the joint use of tracks, 
 yards, and other facilities, are credited to other carriers which participate 
 in such joint use. The bill rendered by a creditor company against a 
 debtor company for the Iatter"s proportion of expenses of maintaining and 
 operating joint facilities, which includes a credit covering the debtor com- 
 pany's proportion of the revenues derived from operation of such joint 
 facilities, should indicate separately the proper distribution of both the 
 revenues and the expenses included in the bill. 
 
 21. JOINT FACILITIES REVENUE — CR. 
 
 This account includes the carrier's proportion of revenues from opera- 
 tion of joint tracks, yards, terminals, and other facilities, receivable 
 from other companies. . 
 
 X((TK. — The purpose of this account is to show the amounts of revenue 
 derived from operation of joint tracks, yards, terminals, and other facilities 
 operated by other companies, which, under existing contracts or agreements, 
 are credited by the operating company to the tenant companies which par- 
 ticipate therein. The bill rendered by any creditor company against a 
 debtor company for the latter's proportion of the expense of maintenance 
 and operation of joint facilities, which includes also a credit covering a 
 proportion of the revenues to be i^aid over, should show the distribution of 
 the credit for such i)roi)orti(in of the revenue sei):u:iteiy from Ibe distribu- 
 tion of the expenses of operation. 
 
 The Classification of Operatim; Expenses shall 1k' aniemUHl by giving 
 numbers to tlie accounts and modifying them, as follows: 
 
 I. Maixtknaxck of Way axd SiKrcrrKKs. 
 
 1. SIPERINTENDEXCE. 
 
 Pay of okfickrs. — Aild: " Pa\- <if tire clii.'fs." 
 
 Offick axd othku KxrKXSF.s. — Add: " Suliscriptions to newspapers 
 and periodicals." 
 
A:mexdmexts to UNiFOR:\t System of Accounts 7 
 
 2. BALLAST. 
 
 Aftor the second line on page 25, as part of paragraph lettered (a), 
 add: 
 
 "Also amounts paid for the right to enter upon and remove ballast 
 from lands not owned by the carrier." 
 
 After the lettered paragraphs on page 2G add a new paragraph: 
 
 "(/) Cost of installing and operating interlocking and other signal 
 a})i)aratus at gravel pits." 
 
 3. TIES. 
 
 First line of text, after th? word '"inspection" in parentheses, add: 
 "And freight cliarges., if any." 
 
 4. RAILS. 
 
 First line of text, after the word "" ins^jection "" in parentheses, add: 
 "And freight charges, if any." 
 
 5. OTHER TRACK MATERIAL. 
 
 Eliminate from the list of articles cliargeable to this account, third 
 column, second item, the words 
 and keys. 
 
 In the first line of text, after the word "cost," insert: "(including 
 inspection and freight charges, if any)." 
 Add to the list of articles on page 27 : 
 
 Rail clips. 
 
 Shims. 
 
 Track insulators. 
 
 Add: 
 < NoTK A. — This accouut may include each montli a proportion of the total 
 amount authorized or appro.\imatod for renewals during the fiscal year 
 re.iiardU'ss of the month in which the actual renewal is made. 
 
 NoTK P).— Wlien carriers operating electric divisions desire to suMlvide 
 this account, appropriate accounts as prescril)ed in the Classification of 
 Operating Expenses for Electric Railroad Corporations should be used. 
 
 C. ROADWAY AND TRACK. 
 
 General Cleaning. Add: "Cleaning car-cleaning yards." 
 Train Service. Add: "Cost of oil for lubricating work trains." 
 Add : 
 
 .\i)Ti;.— When can-iers op«'ratiii.u: eiectiic divisions (h'sire to subdivide 
 this account, appropriate accounts as preseril)ed in the Classification of 
 Operating Expense's for Electric Railroad Corporations should be used. 
 
 7. RK.MOVAL OF SNOW. SAM). AM) K K. 
 
 Add: "Cost of oil f<»r hihriating work trains." 
 
 8. TUNNELS. 
 
 No change fuitJMM- tlian as-;igniiig a nnnibcr to the account. 
 
S Public Skkvice Commission, Second Distkict 
 
 <J. BRIDGES, TRESTLES, AND CULVERTS. 
 
 Add to last paragrupli: "Cost of oil for lubricating work trains." 
 Note C. — Add after the word " account " : 
 
 Insurance recovered for total destruction of bridges, trestles, and cul- 
 verts should be credited to an appropriate suspense account, which account 
 should be charged with the cost of replacement. If the cost of replace- 
 ment is in excess of the amount of insurance recovered, the excess should 
 be charged to this account. 
 
 Add : 
 
 NoTK I>. — When carriers operating electric divisions desire to subdivide 
 this account, appropriate accounts as prescribed in the Classification of 
 Operating Expenses for Electric Railroad Corporations should be used. 
 
 10. OVER AND UNDER GRADE CROSSINGS. 
 
 No change further than assigning a number to the account. 
 
 11. GRADE CROSSINGS, FENCES, CATTLE GUARDS, AND SIGNS. 
 
 No change further than assigning a number to the account. 
 
 12. SNOW AND SAND FENCES AND SNOWSHEDS. 
 
 No change further than assigning a number to the account. 
 
 13. SIGNALS AND INTERLOCKING PLANTS. 
 
 Other Expenses. — Add: "Bonding rails." 
 
 14. TELEGRAPH AND TELEPHONE LINES. 
 
 Add : " Cost of oil for lubricating work trains." 
 
 Add: 
 
 N<JTK B. — 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 the actual renewal is made. 
 
 15. ELECTRIC POWER TRANSMISSION. 
 
 Add : 
 
 NoTK. — When earricrs operating electric divisions desire to subdivide 
 this account, appropriate accounts as prescribed in the Classification of 
 Operating p]xpenses for Electric Railroad Corporations should be used. 
 
 16. BUILDINGS, FIXTURES, AND GROUNDS. 
 
 BiiLDiNGS. — Add: "Payments to municii)alities and others for fire 
 protection." 
 
 Add to the list: 
 
 riatforms — shop and yard. 
 Rest houses. 
 Scale houses. 
 
 Otiiek Expenses. — Add in the parenth'ses after the word "salvage" 
 in tlie first line of this suh-acfouut the words "and l-.ibor expended". 
 GuoiWDS. — ^Add: "Cfjst of oil for hibric;itii'<' work trains." 
 
Amendments to Uxifokm System of Accounts 9 
 
 Note B. — Add after the word " account " : 
 
 Insurance recovered for total destruction of buildings and fixtures 
 should be credited to an appropriate suspense account, which account 
 should be charged with tlie cost of replacement. If the cost of replace- 
 ment is in excess of the amount of insurance recovered, the excess should 
 be charged to this account. 
 
 17. DOCKS AND WHARVES. 
 
 In the third line of text, after the words " transfer bridges," insert : 
 " and machinery used in connection therewith." 
 
 Add to last paragraph : " Cost of oil for lubricating work trains." 
 
 Note A. — I'age 37. amend to read : " Cost of maintenance of tracks, 
 buildings, and machinery on docks, wharves, and other structures enu- 
 merated in this account should be charged to other appropriate accounts 
 herein provided except machinery used in connection with ferry slips and 
 transfer bridges." 
 
 18. ROADWAY TOOLS AND SUPPLIES. 
 
 Add: 
 
 Switch keys. 
 
 WORK EQUIPMENT — REPAIRS. 
 WORK EQUIPMENT — RENEWALS. 
 WORK EQUIPMENT — DEPRECIATION. 
 These primary accounts are transferred to the general account " IMain- 
 tenance of Equipment," where they appear as primary accounts Nos. 
 43, 44, and 45. 
 
 19. INJURIES TO PERSONS. 
 
 Add: "Pay and expenses of employees and others while attending 
 coroners' inquests or engaged as witnesses in lawsuits in connection 
 with personal injury eases." 
 
 Note A. — • Eliminate the words " witness fees and other expenses " and 
 substitute in place thereof the words " expenses not otherwise provided 
 for •'. 
 
 20. STATIONERY AND PRINTING. 
 
 No change further than assigning a number to the account. 
 
 INSURANCE. 
 
 This account is eliminated, cost of all insurance to be charged to 
 primary account N<t. 110, ••Insurance." under general account "General 
 Expenses". 
 
 21. OTHER EXPENSES. 
 
 No change further than assigning a number to the account. 
 
 22. MAINTAINING .JOINT TRACKS, YARDS, AND OTHER FACILITIES 
 
 — DR. 
 
 No change further than assigning a luimber to the account. 
 
10 Prin.K Skuvhk Commission, Skcom) Distiuct 
 
 23. :^IAlNrAINlX(i .101 NT TRAl KS. YARDS. AND OTHER FACILITIES 
 
 — CR. 
 
 No chany;e further than assi^iiiiiig a niinibor to tlie account. 
 
 IT. ^Faixtknaxck of Equit-mfxt. 
 
 24. SUPER! XTEXDEXCE. 
 
 Oilice and Other Expenses. Add: ■'Subscriptions to newspapers and 
 periodicals." 
 
 25. STEAM LOCOMOTIVES — REPAIRS. 
 
 Add: '"Cost of repairs to the locomotive feature of motor cars (otlier 
 than electric) engaged in revenue service." 
 Add: "Metallic packing." 
 20. STEAM LOCOMOTIVES — RENEWALS. 
 
 No clumge further than assigning a number to the account. 
 
 27. STEAM LOCOMOTIVES — DEPRECIATION. 
 
 Revise the text of this account to read: 
 
 This account includes a monthly charge representing depreciation on 
 steam locomotives. This monthly charge should be computed at the 
 appropriate rate per cent on the original cost (estimated if no't known), 
 record value, or purchase i)rice of such steam locomotives. Charges 
 should l)e made to this account during the life of the steam locomotives, 
 except in cases of steam locomotives which attain to greater than a 
 normal life; in such a case charges should cease wlien the ditTerence 
 between the original cost, record value, or purchase price and the esti- 
 mated s?rap value shall have been charged to this account. In case 
 of steam locomotives prematurely retired, charges to this account should 
 cease witli tlie oliarges for the month in which such retirement occurs. 
 The sum of the mf)ntlily charges during any fiscal year should equal 
 the estimated dejjrociation during that year. 
 
 NoTK A. — When steam locomotives arc prematurely retired, the value 
 (less salvage) not i)rcvioiisiy taken up throuKli charges to this account 
 should lie charuod. in the accounts for the months in which rt^tired, to 
 Account No. •J«), •• Steam r.ocomotlves— Renewals, "" as provided in the text 
 therefor. 
 
 NoTK n. — The Slim of the monthly charjjes to this account should equal 
 the value lost throu«h depreciation in respect to a particular steam locomo- 
 tive, and together with the charge to " Steam Locomotives — Renewals " 
 and value of salvage or amount received from sale, should provide a 
 reserve for replacement of the steam locomotive when retired. 
 
 28. ELECTRIC LOCOMOTIVES — REPAIRS. 
 
 No change further than assigning a niunlier to tlie account. 
 20. ELECTRIC LOCOMOTIVES — RENEWALS. 
 
 No change further than assigning a number to the account. 
 
Amendments to Unh-oem System of Accounts 11 
 
 30. ELECTRIC LOCOMOTIVES —DEPRECIATTOX. 
 
 Revise the text of this account to read : 
 
 This account includes a monthly charge representing depreciation on 
 electric locomotives. This monthly charge should be computed at the 
 appropriate rate y.er cent on the original cos^t (estimated if not known), 
 record value, or purchase price of sucli electric locomotives. Charges 
 should be made to this account during the life of the electric locomotiv»?s, 
 except in cases of electric locomotives which attain to greater than a 
 normal life; in such a case charges should cease when the difference 
 between the original cost, record value, or purchase price and the esti- 
 mated scrap value shall have been charged to this account. In case 
 of electric 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. 
 
 NoTK A. — When electric locomotives are prematurely retired, the value 
 Uess 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. 29, " Electric Locomotives — Renewals." as provided in the text 
 therefor. 
 
 Note B.- — The sum of the monthly charges to this account shonld equal 
 the value lost through depreciation in respect to a particular electric loco- 
 motive, and together with the charge to " Electric Locomotives — lle- 
 cewals " and value of salvage or amount received from sale, should provide 
 a reserve for replacement, of the electric locomotive when retired. 
 
 31. rASSEXGER-TRAlX CARS — REPAIRS. 
 
 Add: "Cost of ri'pairs to tlu^ car feature of motor cars engaged in 
 passenger service." 
 
 No'iK A. — Eliminate from the list : 
 Buffet, Dining. rnrlor-baggage, 
 
 Cafe. I'arlor. Tourist. 
 
 Eliiiiiiiat" tlie seventh line of text on page 40 and substitute in place 
 thereof: "" 'j'lie cost of gruernl <n- shop rcjiairs of": so that it will read ■ 
 
 Th;' cDst of general (tr shop repairs of cars, tlic operations of which 
 are lr<'ated as "Outside Op<M;U ions." sliould not be charged to this 
 account. 
 
 32. rASSEXCER-Ti: AIX CARS — REXEWALS. 
 
 Xo change further than assigning a number to the account. 
 
 33. rASSEX(JER-TRAlX CARS — DEPRECf ATIOX. 
 
 Revise the text of this account to read: 
 
 This account includes n monthly charge rejiresenting depreciation on 
 passenger-train cars. This monthly charge should be computed at the 
 appropriate rate [)er cent on the (uiginal cost (estimated if not known), 
 record value, or ])urchase price of such passenger-train cars. Charg*^- 
 
12 Ptblic Service Commission, Second Djstkjct 
 
 should be made to this account during the life of the passenger-train 
 cars, except in cases of passenger-train cars which attain to greater than 
 a normal life; in such a case charges should cease when the difference 
 between the original cost, record value, or purchase price and the esti- 
 mated scrap value shall have been charged to this account. In case of 
 passenger-train cars prematurely retired, charges to this account shoul.i 
 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 passenger-train cars are prematurely retii*ed, the value 
 (less salvage) not previously taken up through charges to this account 
 should be charged, in the accounts for tlie months in which retired, to 
 Account No. 32, " Passenger-train 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 passenger- 
 train car, and together with the charge to " I'assenger-train Cars — Re- 
 newals " and value of salvage or amount received from sale, should pro- 
 vide a reserve for replacement of the passenger-train car when retired. 
 
 34. FREIGHT-TRAIX CARS — REPAIRS. 
 
 Note A. — Add to list, at beginning of first column : " Ballast (when in 
 commercial service)." 
 
 35. FREIGHT-TRAIN CARS — RENEWALS. 
 
 No change further than assigning a number to the account. 
 
 36. FREIGHT-TRAIN CARS — DEPRECIATION. 
 
 Revise the text of this account to read: 
 
 This account includes a monthly charge representing depreciation on 
 freight-train cars. This monthly charge should be computed at the 
 appropriate rate per cent on the original cost (estimated if not known), 
 record value, or purchase price of such freight-train cars. Charges 
 should be made to this account during the life of the freight-train cars, 
 except in cases of freight-train cars which attain to greater than a 
 normal life; in such a case charges should cease when the difference 
 between the original cost, record value, or purchase price and the esti- 
 mated scrap value shall have been charged to this account. In case of 
 freight-train 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 cliarges during any fiscal year should equal 
 the estimated depreciation during that year. 
 
 Note A. — When freight-train 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. 35, " Freight-train. Cars— Renewals,", aS: provided in the text 
 
 therefor. 
 
A:\1E^■DMEXTS TO UxiFOliM SyjSTEM OF AccouxTs 13 
 
 Note B. — The sum of the monthly charges to this account should equal 
 the value lost through depreciation in respect to a particular freight-train 
 car, and together with the charge to ** Freight-train Cars — Renewals " 
 and value of salvage or amount received from sale, should provide a re- 
 serve for replacement of the freight-train car when retired. 
 
 37. ELECTRIC EQUIPMENT OF CARS — REPAIRS. 
 
 Add : 
 
 X(»Ti-: r.. — When carriers operating electric divisions desire to sulidivide 
 this account, appropriate accounts as prescribed in the Classification of 
 Operating Expenses for Electric Railroad Corporations should be used. 
 
 38. ELECTRIC EQUIPMENT OF CARS — RENEWALS. 
 
 Add : 
 
 Note C. — When carriers operating electric divisions desire to subdivide 
 this account, appropriate accounts as prescribed in the Classification of 
 Operating Expenses for Electric Railroad Corporations should be used. 
 
 39. ELECTRIC EQUIPMENT OF CARS — DEPRECIATION. 
 
 Revise the text of this account to read: 
 
 This account includes a monthly charge representing depreciation on 
 electric equipment of cars. This monthly charge sliould be computed 
 at the appropriate rate \wr cent on the original cost (estimated if not 
 known), record value, or purchase price of such electric equipment of 
 cars. Cliarges should be made to this account during the life of the 
 electric eipiipment of cars, except in cases of electric equipment of cars 
 which attains to greater than a normal life; in such a case charges 
 should cease when tlie ditl'erence between the original cost, record value, 
 or purchase price and the estimated scrap value shall have been charged 
 to tliis account. In case of electric eijuipment of cars prematurely re- 
 tired, charges to tliis account ^^houUl cease with the charges for tlie 
 month in which such retirement occurs. Tlie sum of the monthly charges 
 during any fiscal year should et|U;il llie estimated depreciation during 
 that year. 
 
 NiiTi: .V. — When electric e(iuii)ment of cars is prematurely retired, the 
 value (less salvage) not previously taken up through charges to this 
 account should be changed, iji the accounts for the months in which retired, 
 to Account No. .">S. •• Kiectric F(iuii)meiit of Cars — Renewals. "" as provided 
 in the text therefor. 
 
 XoTK r.. — 'I'he sum of the monthly charges to this account should e(|u:il 
 the value lost tlirough depreciai ion in respect to a particular elcctrie 
 etiuipment of cars, and together with the charge to " Electric Etiuipmi'iii 
 (>r Cars — Renewals" and value of salvage or amount received from s:il.. 
 should provide a reservt' for replacement of the electric equipment of c;ii- 
 wheu ri'lired. 
 
 40. FL().\TIN(i E(,>UrPMKNT — REPAIRS. 
 
 No change further than assigning a numlier to the account. 
 
14 J^'ULic Service Co:\i,Mist;u).\, Seco.nd District 
 
 4 1 . FLOATl NU K(,>r 1 1^ME^ T — KEX E\\ A LS. 
 
 No cliango furlhor than assigning a nunibL-r to the account. 
 
 42. FJA)ATJX(i K(,)^ll^M^>^T— J)KPKEClATiOX. 
 
 Revise the text of this account to read : 
 
 This account includes a monthly charge representing depreciation on 
 floating equipment. This montlily charge should be computed at the 
 appropriate rate jwr cent on the original cost (estimated if not known;, 
 record value, or purchase price of such lloating equipment. Charges 
 should be made to this account during tlie life of the floating equipment, 
 except in cases of floating equipment wliich attains to greater than a 
 normal life; in such a case charges should cease when the dillerence 
 between the original cost, record value, or purchase price and the esti- 
 mated scrap value shall have been charged to this account. In ca^se of 
 floating equipment prematurely retired, charges to this account should 
 cease with the charges for the month in which such retirement occurs. 
 The sum of the monthly charges during any fiscal year should equal the 
 estimated depreciation during that year. 
 
 Note A. — \Yhen floatiag equipment is 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. 41, " 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 float- 
 ing equipment, and together with the charge to " Floating Equipment — 
 Renewals "' and value of salvage or amount received from sale, shoiild 
 provide a reserve for replacement of the floating equipment when retired. 
 
 43. WORK EQUIPMENT — REPAIRS. 
 
 (For original text of this account, see pag?s 38 and 'S{} of '* Uniform 
 System of Accounts, etc., for Steam Railroads," eflective January 1, 
 1908.) 
 
 Eliminate clause on page 38, '' also cost of repairing commercial cars 
 and locomotives when assigned to and in maintenance of way service;" 
 and amend the succeeding clause to read, '* changes made in commercial 
 cars to fit them for work service," etc. 
 
 44. WOKK E(,)U11'-M^^NT — RENEWALS. 
 
 No change further than assigning a number to the account and placing 
 it in the general operating exjiense account " Maintenance of Efjuipnient ". 
 
 (For text of this account, see pages 39 and 40 of ''Uniform System 
 of Accounts, etc., for Steam Railroads," eflective January 1, 1908.) 
 
 45. WORK EQUIPMENT — DEPRECIATION. 
 
 (For original text of this account, see page 40 of "Uniform System 
 of Accounts, etc., for Steam Railroads," eflfective January 1. 1908.) 
 Revise the text of this account to read: 
 
A:mexdmexts to UxiromE System of Accounts 15 
 
 This account includes a monthly char<^e representing depreciation on 
 work equipment. This monthly charge should be computed at the appro- 
 priate rate per cent on the original cost (estimated if not known), 
 record value, or purchase price of such work equipment. Charges should 
 be made to this account during the life of the work equipment, except 
 in cases of work equipment which attains to greater than a normal life; 
 in such a case 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 work equip- 
 ment prematurely retired, charges to this account sliould 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 esti- 
 mated depreciation during that year. 
 
 Note A. — When work equipment is prematurely retired, ttie 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. 44, " Work 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 work equip- 
 ment, and together with the charge to " Work Equipment — Renewals " 
 and value of salvage or amount received from sale, should provide a re- 
 serve for replacement of the work equipment when retired. 
 
 46. SHOP MACHINERY AXD TOOLS. 
 
 Repairs. — Add: "Cost of repairing electric power plants (and parts 
 thereof) employed exclusively in connection with the operation of ma- 
 chinery in shops." 
 
 In the third line of this paragraph, after the word " foundries, " add: 
 " and in shops of the bridges and buildings department." 
 
 Renewals. — Add: "Cost of renewing electric power plants (and 
 parts thereof) employed exclusively in connection with the operatio i 
 of machinery in shops." 
 
 In the third line of this paragraph, after the word " fouiulrie-;," add: 
 " and in shops of the bridges and buildings department." 
 
 Add : 
 
 N*»TK. — Wlicn carriers operalhig electric divisions desire to subdivide 
 this account, appropriate accounts as prescribed in the Classification of 
 Operating Expenses for Electric Railroad Corporations should be used. 
 
 47. rOWKR PLANT K(n'n\MKNT. 
 
 Add : 
 
 N(»TE.— Tliis account incliub's only I lie cost of r<>pairing :)ii(l renewing 
 equipnuMit of plants used for furnishing clci'tric power for tlu^ propulsion 
 of locomotives, cars, or trains. 
 
10 PriJLU' Si;k\'ice Commission, Second District 
 
 48. INJURIES TO PERSONS. 
 
 Add: *' Pay and expenses of employees and others while attendhig 
 coroners' inquests or engaged as witnesses in hiwsuits in connectio:i 
 witli personal injury cases." 
 
 XoTK A. — Eliniinnto the words '• witness fees and other expenses " and 
 substitute in place tliereof the words " expenses not otherwise provided 
 for ". 
 
 49. STATIONERY AND PRINTING. 
 
 No change furtlier than assigning a number to the account. 
 
 INSURANCE. 
 
 This account is eliminated, cost of all insurance to l)e charp.-l to 
 primary account No. 110. " Insurance." under general account " Crt^-iieral 
 Ex}:enses ". 
 
 50. OTHER EXPENSES. 
 
 No change further than assigning a numl)er to the account. 
 
 CLEARING ACCOUNT "SHOP EXPENSES" (pages 56-51)). 
 Add a new paragraph: 
 
 Power. — Cost of fuel, including freight charges and handling, used 
 in operating steam and electric power plants at shops and other places 
 at which mechanical work is done ; oil, grease, waste, and othe.' material 
 used in the operation of such power plants; pay of stationary engineers, 
 firemen, electricians, coal handlers, and other employees; carbon brushes, 
 fu«es, lamps, picks, pokers, scuttles, shovels, and other small tools nnd 
 supplies; cost of Avater and power purchased. 
 
 CLEARINCJ AtCOlNT "STORE EXPENSES" (page 5!)). 
 No change. 
 Additional clearing accounts authorized: 
 
 For "Studios" by the Engineerinji- Department. 
 F^or Stationer's Expenses. 
 For I'ower riant Expenses. 
 
 .51. MAINTAININ(; .TOIXT EgUIPMENT AT TERM I XAL> — Oil. 
 No chan«.M' further than assigning a number to the actmint. 
 
 EQUIPMENT BORROWED — DR. 
 This account is eliminated. 
 
 52. MAINTAINING JOINT EQUIPMENT AT TERMfNAUS -- CR. 
 No change further than assigning a number to the account. 
 
 EQUIPMENT LOANED — CR. 
 This account is eliminated. 
 
Ame2sdmexts to Uxifokm System of Accounts 17 
 
 III. Traffic Expenses. 
 
 53. SUPERINTENDENCE. 
 
 Office and Other Expenses. — Add: " SiibHcriptions to newspapers." 
 
 54. OUTSIDE AGENCIES. 
 
 No change further than assigning a number to the account. 
 
 55. ADVERTISING. 
 
 No change further than assigning a number to the account. 
 
 56. TRAFFIC ASSOCIATIONS. 
 
 No change further than assigning a number to the account. 
 
 57. FAST FREIGHT LINES. 
 
 No change further than assigning a number to the account. 
 
 58. INDUSTRIAL AND IMMIGRATION BUREAUS. 
 
 No change further than assigning a number to the account. 
 
 59. STATIONERY AND PRINTING. 
 
 No change further than assigning a number to the account. 
 
 INSLTIANCE. 
 
 This account is eliminated, cost of all insurance to be charged to 
 primary account No. 110, "Insurance," under general account •'General 
 Exj3enses ". 
 
 60. OTHER EXPENSES. 
 
 No change further than assigning a number to the account. 
 
 IV. TEAxsPorvTATiox Expenses. 
 
 61. SUPERINTENDENCE. 
 
 Pay of Oiticers. — Add: "Chief special agents." 
 
 Office and Other Expenses. — Add: "Subscriptions to newspapers." 
 
 62. DISPATCHING TRAINS. 
 
 Add: 
 
 Note. — Pay of operators who also perform station service work should 
 be charged to account " Station Employees ". 
 
 63. STATION EMPLOYEES. 
 
 Labor at Stations. — Add: "Pay of employees tending switch lamj)s 
 not at terminals. Payments to elevator companies for transferring 
 grain en route; paymeiits to other companies and individuals for load- 
 ing and imloading sand and other commercial freight under contract 
 or otherwise." 
 
 Eliminate the word "yards" in tbe thirteenth and sixteenth lines 
 and substitute the word " pens," so tliat tlie text will read " stock pens " 
 instead of " stock yards ". 
 
18 Prr.LK Sei^vice Co:\r:srissiox, Secoxd Disteict 
 
 Note. — rage 07 : Eliminate tlie letter " s " from the word " accounts " 
 in the fifth line of the note, and eliminate the words " Stock Yards and 
 Orain Elevators and," so that the note will read : " This account should 
 not include the pay or expenses of telegraph and telephone operators pro- 
 vided for under accounts • Dispatching Trains ' and • Telegraph and Tele- 
 phone — Operation." or pa.v and expenses of employees provided for under 
 account • Coal and Ore Docks,' or those engaged in ' Outside Operations '." 
 
 64. WEIGHING AXD CAR SERVICE ASSOCIATIONS. 
 
 No change further tlian assigning a number to the account. 
 
 STOCK YARDS AND GRAIN ELEVATORS. 
 
 This account is eliminated, all expenses on account thereof to be 
 classified as " Outside Operations "'. 
 
 65. COAL AND ORE DOCKS. 
 
 No change further than assigning a number to the account. 
 
 66. STATION SUPPLIES AND EXPENSES. 
 
 Other Expenses. — Add: *' Supplies for switch lamps at points wiiere 
 no regular switching service is maintained; incidental expenses of sta- 
 tion employees." 
 
 Lighting. — At the end of this paragraph, add : " and passenger foot 
 bridges and subways at stations." 
 
 To the list on page 69 add: 
 Switch keys. 
 
 67. YARDMASTERS AND THEIR CLERKS. 
 
 No change further than assigning a number to the account. 
 
 68. YARD CONDUCTORS AND BRAKEMEN. 
 
 No change further than assigning a number to the account. 
 
 69. YARD S\VITCH AND SIGNAL TENDERS. 
 
 No change further than assigning a number to the account. 
 
 70. YARD SUPPLIES AND EXPENSES. 
 
 Add: ''Switch keys; lubricants for yard switches." 
 
 71. YARD EXrJINEMHX. 
 
 Add : 
 
 XuTi:. — Wlicn loconiolivrs ai-e (nigagcd in hoth I'oad and yard service, 
 the pay of cngincmen should i)e appiu-tioned l)Otwoon the Road and Yard 
 afCDunts on the basis of the service rendered. This does not apply to 
 way switching by lofomotivi^s and crews in road s<M'vic<\ the entire pay 
 of cngini-nKMi for wliicb should b(> cliargcd to Account No. SO. " Road 
 Enginenicn ". 
 
 72. ENGINEHOUSE EXPEXSES — YARD. 
 
 Add: "Pay of hostlers and helpers at roundliouses; rents paid for 
 use of stalls in loiindhouses." 
 
 In the second line, after the word "callers." in.sert: "(except as pro- 
 vided for in Account Xo. 67, ' Yardmasters and their Clerks')." 
 
 In the second linv <'liniiii:\te the word "other". 
 
Amexd:mexts to Uniform Syste.m of Accounts 19 
 
 73. FUEL FOR YARD LOCOMOTIVES. 
 
 In the third line, after tlie words '"fuel agents," insert: "fuel in- 
 spectors, weighers." 
 
 74. WATER FOR YARD LOCOIMOTIVES. 
 
 Add: "Proportion of pay of superintendent of water service engaged 
 in connection with water supply for locomotives." 
 
 Eliminate the note following this account, and in place thereof sub- 
 stitute the f(il lowing: 
 
 Note. — The apportionment of cost of water as between yard and road 
 locomotives should be based on the relative number of tons of coal used on 
 locomotives in yard and road service. 
 
 75. LUBRICANTS FOR YARD LOCOMOTIVES. 
 
 No cliange further than assigning a number to the account. 
 
 7G. OTHER SUPPLIES FOR YARD LOCOMOTIVES. 
 
 List, page 72. Eliminate: 
 
 Metallic packing. 
 
 Add : 
 
 Switch keys. 
 Waste. 
 
 77. OPERATING JOINT YARDS AND TERMINALS — DR. 
 
 Revii^e the text of this account to read: 
 
 " This account includes a carrier's proportion of costs incurred to 
 operate joint yards and terminals, including interlockers and other 
 facilities at such joint yards and terminals, operated by other com- 
 panies." 
 
 The text of the note remains as at present, 
 
 78. OPERATING JOINT YARDS AND TERMINALS —CR. 
 
 Revise the text of this account to read: 
 
 " This account includes the proportion of costs incurred to operate 
 joint yards and terminals, including interlockers and otlier facilities 
 at sucli joint yards and terminals, operated by a carrier, chargeable to 
 other carriers." 
 
 The text of tlic note remains as at i)resont. 
 
 79. MOTORMEN. 
 
 Add : 
 
 NoTK. — Wlicn carriers opcrntinff electric divisions desiro to sulidivide 
 this accotnit, appropriate accounts as jirescribed in the Classification of 
 Operating Expenses for Electric Kaiintnd Corporations should be used, 
 
 80. 
 
 Add : 
 
 ind yard service 
 Itoad and Yard 
 
 )AD EXGINEMEN. 
 
 
 
 
 
 
 Add: 
 
 
 
 
 
 
 NoTK 1',. Wlien locDUKi 
 
 it Ives 
 
 a re 
 
 ' eng: 
 
 \.i,'(>d in 
 
 bo til road 
 
 the p;iy (if enginemen sb 
 
 ..iild 
 
 he 
 
 ai)por 
 
 tioned 1 
 
 let ween tin 
 
20 Public Service Commission, Second District 
 
 aa-ounts on the liasis of tho service rendered. This does not apply to way 
 switehinj; by locomotives and crews in road service, the entire pay of 
 enginemen for which should be charged to this account. 
 
 81. EXGIXEHOUSE P:XPKX8E8 — ROAD. 
 
 Add: "Pay of hostlers and helpers at roundhouses; rents paid for 
 use of stalls in roundhouses." 
 
 In the second line eliminate the word " other ". 
 
 82. FUEL FOR ROAD LOCOMOTIVES. 
 
 In the third line, after the word "agents," insert: "fuel inspectors, 
 weighers." 
 
 83. WATER FOR ROAD LOCOMOTIVES. 
 
 Add : " Proportion of pay of superintendent of water service engaged 
 in connection with water supply for locomotives." 
 
 Eliminate tlie note following this account and in place thereof sub- 
 stitute the following: 
 
 NoTK. — The apportionment of cost of water as between yard and road 
 locomotives should be based on the relative number of tons of coal used 
 on locomotives in yard and road service. 
 
 64. LUBRICANTS FOR ROAD LOCOMOTIVES. 
 
 Xo change further than assigning a number to the account. 
 
 85. OTHER SUPPLIES FOR ROAD LOCOMOTIVES. 
 
 List, page 75: Eliminate: 
 
 Metallic packing. 
 Add: 
 
 Switch keys. 
 
 Waste. 
 
 86. OPERATIXfi POWER PLANTS. 
 
 Add: 
 
 N«»TK A. — This account includes only the cost of operating power plants 
 for the purpose of furnishing electric power for the propulsion of loco- 
 motives, cars, or trains. 
 
 Note B. — When carriers operating electric divisions desire to subdivide 
 this account, appropriate accounts as prescribed in the Classification of 
 rjporating Expenses for Electric Railroad Corporations should be used. 
 
 87. PURCHASED POWER. 
 
 No change further than assigning a number to the account. 
 
 88. ROAD TIIAIX.MEN. V 
 
 Add: 
 
 NoTK li. — When carriers operating electric divisions desire to subdivide 
 this account, appropriate accounts as prescribed in the Classification of 
 Operating Expenses for Electric Railroad Corporations should be used. 
 
Amendments to Unifoem System of Accounts 21 
 
 89. TRAIN .SIPFLIES AND EXPENSES. 
 
 Lubricating cars. — Aft<?r the last word in this paragraph add: 
 "(except work-train cars)." 
 
 Icing and watering cars. — Add: " To this account should be credited 
 refrigeration charges collected from other companies and individuals." 
 
 Other expenses. — Add: "Cost of removing advertisements from cars." 
 
 To the list on page 78 add: 
 Switch kej-s. 
 
 INTERLOCKERS, BLOCK, AND OTHER SIGNALS — OPERATION. 
 
 Change the title of this account to read: " Interlockers and Block and 
 other Signals — Operation." 
 
 90. INTERLOCKERS AND BLOCK AND OTHER SIGNALS — OPERA- 
 
 TION. 
 
 Add: "Cost of material used and labor expended in lubricating 
 switches and signals, except those at terminals." 
 
 91. CROSSING FLAGMEN AND GATEMEN. 
 
 Add : " also amounts paid for electric lights at street crossings not at 
 stations or in j-ards." 
 
 92. DRAWBRIDGE OPERATION. 
 
 No change further than assigning a number to this account. 
 
 93. CLEARING WRECKS. 
 
 Train service. — Add: "Amounts paid to other companies for use of 
 engines, derricks, other equipment, and erews on wrecking service." 
 
 94. TELEGRAPH AND TELEPHONE — OPERATION. 
 
 Operators and messengers. — Eliminate fourth line of this para- 
 graph, consisting of the words "who also perform other station uork". 
 
 95. 0PERAT1N(4 FLOATING EQUIPMENT. 
 
 No change further than assigning a number to the account. 
 
 90. EXPRESS SERVICE. 
 
 No change furtlicr tlian assigning a number to the account. 
 
 97. STATIONKKV AND PiUXTlNG. 
 
 No cliangc t'urllu'i- than iissigiiiiig a nuinbor to the account. 
 
 INSURANCE. 
 
 This account is eliminated, cost of all itisuranci^ to l>e charged to 
 primary account Xo. IK). "• iiisur;uu'<'," under geiu'ral account "General 
 Ex|)enses ". 
 
 98. OTHER EXPENSES. 
 
 No change furtlu'r tlian assigning a number to the account. 
 
22 Pri5M(" Skkvic'E Com:missiox, Seco^'d Distkict 
 
 i)0. LOSS AND DAMAGE — FREIGHT. 
 
 p]liminat? the words " but not " in i)arLMitliosL's in the third line of 
 the text; eliminate the words " recovered " and ''net" in the seventh 
 line of the text and substitute the word " recovered '* for the word " re- 
 (^eived " in the seventh line, so that the text will read: 
 
 •• This account includes payments for loss, damage, delays, or destruc- 
 tion of freight, locomotives, and cars when waybilled as freight (in- 
 cluding all company's material), parcels or express intrusted to the 
 company for transportation, including live stock received for shipment; 
 and all expenses directly incident thereto; freight in transit lost over- 
 l)()ard from lig'hters (less insurance and amount recovered from sale of 
 iinchrinied and damaged freight) ; cost of re-packing and boxing damaged 
 merchandise and other property; pay and expenses of employees and 
 others engaged as adjusters and in detecting thieves; and services and ex- 
 penses of employees or others while engaged as witnesses in lawsuits in 
 connection with loss and damage cases." 
 
 Add: "Freight charges paid other carriers on lost or damaged ship- 
 ments." 
 Add : 
 
 Note F>. — The pay aud expenses of claim adjusters, clerks, and others 
 whcse paj- can not be actually allocated to any case should be divided 
 equally amonj? personal injury and other claims over which they have 
 jurisdiction. 
 
 100. LOSS AND DAMAGE — BAGGAGE. 
 
 Add : 
 
 XoTR B. — The pay and expenses of claim adjusters, clerks, aud 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 
 jurisdiction. 
 
 101. DAMAGE TO PROPEETY. 
 
 No change furtlier than assigning a number to the account, 
 
 102. DAMAGE TO STOCK OX RIGHT OF WAY. 
 
 No change further than assigning a luinibi'r to the account. 
 
 10:j. iXJ TRIES TO PERSONS. 
 
 Add: "Pay and expenses of employees and others while attending 
 coroners' inquests or engaged as witnesses in lawsuits in connection 
 with personal injury cases." 
 
 OPERATINCJ dOlXT TRACKS — DR. 
 
 (hange the title of this account to *• Ojjerating doint Tracks and 
 Facilities— Dr.", and modify the text to agree witli the wording under 
 tluit tith* beh)w. 
 
Amendments to Uniform System of Accounts 23 
 
 104. OPERATING JOINT TRACKS AND FACILITIES — DR. 
 
 This account includes a carrier's proportion of transportation ex- 
 penses incurred in the use of joint tracks, interlockers, and other facili- 
 ties (except as provided for in account "Operating Joint Yards and 
 Terminals — Dr.") operated by other companies. 
 
 NoTK. — The purpose of this account is to show the amouuts accruing 
 against a carrier for its proportion of the expense of operating joint traclvs 
 and facilities operated hy other companies but in the joint use of which 
 the carrier participates. The bill rendered by any creditor against a 
 debtor for tlie latter's proportion of expense of operation of joint facilities 
 should show the distribution of the total charge among the general ac- 
 counts as made by the creditor, and such distribution should be adhered to 
 by the debtor. 
 
 OPERATING JOINT TRACKS — CR. 
 
 Change the title of this account to " Operating Joint Tracks and 
 Facilities — Cr.", and modify the text to agree with the wording under 
 that title below. 
 
 105. OPERATING JOINT TRACKS AND FACILITIES — CR. 
 
 This account includes the proportion of transportation expenses in- 
 curred in the use of joint tracks, interlockers, and other facilities (ex- 
 cept as provided for in account " Operating Joint Yards and Terminals 
 — Dr."') 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 ex- 
 pense of operating joint tracks and facilities operated by the 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 
 chargo among the general accounts as made by the ci'editor, and such 
 distribution should be adhered to by the debtor. 
 
 V. Genej^al Expenses. 
 
 106. SALARIES AND EXPENSES OF GENERAL OFFICERS. 
 
 Salakies. — Add: "Commissions paid to land and tax commissioners 
 in lieu of salaries." 
 
 107. SALARIES AND EXPENSES OF CLERKS AND ATTENDANTS. 
 
 No change further tlum assigning a number to the account. 
 
 108. GENERAL OFFICE SUPPLIES AND EXPENSED. 
 
 No change further tlian assigning a number to the account. 
 
 109. LAW expp:nses. 
 
 Add: "Cost of niemb«'rsliij) in associations the objwt of which is to 
 protect roads in respect to litigation concerning the use of patents." 
 
24 Public Service Commission, Second District 
 
 110. INSURANCE. 
 
 Amend the text to read: 
 
 '* This account includes all 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 and other structures, 
 equipment of all classes, other property, and persons against loss, 
 damage, or injury by fire, accident, or other causes." 
 
 Notes A and B remain as at present. 
 
 111. RELIEF DEPARTMENT EXPENSES. 
 
 No change further than assigning a number to the account. 
 
 112. PENSIONS. 
 
 No change further than assigning a number to the account. 
 
 113. STATIONERY AND PRINTING'. 
 
 No change further than assigning a number to the account. 
 
 114. OTHER EXPENSES. 
 
 Add: "Donations to local fire departments; cost of exchange on checks 
 cashed or deposited and drafts bought; cost of draping stations." 
 
 115. GENERAL ADMINISTRATION JOINT TRACKS, YARDS, AND 
 
 TERMINALS — DR. 
 No change further than assigning a number to the account. 
 
 IIG. GENERAL ADMINISTRATION JOINT TRACKS, YARDS, AND 
 TE RMINALS — CR. 
 No change further than assigning a number to the account. 
 
 Condensed Classification of Operating Expenses. 
 
 For the purpose of classification of operating expenses, eorporations 
 and other associations and persons operating railroads on which steam is 
 used as the motive power are divided into two classes: "Large Carriers" 
 and " Small Carriers ". By a " Small Carrier " is meant an independent 
 corporation, association, or person operating a roiid not more than 2o0 
 miles long and having annual operating revenues not in excess of $1,000,000, 
 or any subsidiary corporation of such a small carrier where the subsidiary 
 is also within such limits. 
 
 Small Carriers,' as alKJve defined, may (after notifying the Public Service 
 Commission of their election so to do) classify their operating exj^enses 
 among the forty-four accounts shown in the left-hand column of the 
 followinjr: 
 
Amexdmexts to Uxiform System of Ac( ofxts 
 
 ^n 
 
 Condensed Classification of Operating Expense Accounts for H)nnU Carriers 
 and Extended Classification for Large Carriers. 
 
 ACCOUNTS FOR SMALL CARRIERS. 
 
 I, Maixtexaxce of Way and Struc- 
 tures — 
 
 1. Superintendence. 
 
 2. Maintenance of Roadway and 
 Track. 
 
 3. Maintenance of Tracli Struc- 
 tures. 
 
 4. Maintenance of Buildings, 
 
 Docks, and Wharves. 
 
 5. Injuries to Fersons. 
 
 6. Other Maintenance of Way 
 
 and Structures Expenses. 
 
 7. Maintaining .Joint Tracks, 
 
 Yards, and Other Facilities 
 —Dr. 
 
 8. Maintaining .Joint Tracks. 
 
 Yaids, and Other Facilities 
 — Cr. 
 
 II. Maintknanci; of F'^uii'MENT — 
 
 0. Supninlcndence. 
 
 10. l,()C()iiio( ives — Repairs. 
 
 11. Cars— Repairs. 
 
 12. Floating Fcpiipment — Repairs, 
 l.'i. Work Equipment — Repairs. 
 
 CORRESPONDING ACCOUNTS FOR 
 LARGE CARRIERS. 
 
 I. Maintenance of Way and Struc- 
 tures — 
 
 1. Superintendence. 
 
 2. Ballast. 
 
 3. Ties. 
 
 4. Rails. 
 
 5. Other Track Material. 
 
 6. Roadway and Track. 
 
 7. Removal of Snow. Sand, and Ice. 
 
 8. Tunnels. 
 
 9. Bridges. Trestles, and Culverts. 
 
 10. Over and Under Grade Crossings. 
 
 11. Grade Crossings, Fences, Cattle 
 
 Guards, and Signs. 
 
 12. Snow and Sand Fences and 
 
 Snowsheds. 
 
 13. Signals and Interlocking Plants. 
 
 14. Telegraph and Telephone Lines. 
 
 15. Electric Pow.er Transmission. 
 
 10. Buildings. Fixtures, and Grounds. 
 17. Docks and Wharves. 
 
 10. In.inrics to Persons. 
 
 IS. Roadway Tools and Supplies. 
 
 20. Stationery and I'rinting. 
 
 21. Other Expenses. 
 
 22. Maintaining .Joint Tracks. Yards, 
 
 and Other Faciliti.'s — Dr. 
 
 2:'.. Maintaining Jc int Tracks. Yards, 
 and other Facililios — Cr. 
 
 Maintknanci; or Kt.MirMKNT— 
 
 24. Superintendence. 
 
 2."». Steam Locomotives — Repairs 
 2.S. Electric Locomotivt>s — Repairs. 
 
 31. Passenger-train Cars — Repairs. 
 34. Fre'ght-traln Cars— Repairs. 
 37. Electric E<iuipnient of Cars— Re- 
 pairs. 
 40. Floating Equipment- R«>pairs. 
 
 43. Work Equipment— Repairs. 
 
26 
 
 Public Sekvice Com^iissiox, Second District 
 
 Condensed Classification of Operating Expense Accounts for Small Carrions 
 and Extended Classification for Large Carriers. 
 
 accounts for small carriers. 
 
 n. Maintknance of Equipment— Cont'd 
 14. Equipment — Renewals. 
 
 l.j. E(juipmont — Depreciation. 
 
 10. Injuries to Persons. 
 
 ■ r 
 
 17. Other Maintenance of Equip- j 
 
 ment Expenses. | 
 
 I 
 
 18. Maintaining Joint Eciuipment 
 
 at Terminals — Dr. 
 
 19. Maintaining; Joint Equipment 
 
 at Terminals — Cr. 
 
 III. Traffic Expenses— 
 
 20. Traffic Expenses. 
 
 CORRESPONDING ACCOUNTS FOR 
 LARGE CARRIERS. 
 
 II. Maintenance of Equipment — Cont'd 
 
 26. Steam Locomotives — Renewals. 
 
 29. Electric Locomotives — Renewals. 
 
 32. Passenger-train Cars — Renewals. 
 
 35. Freigh't-Train Cars — Renewals. 
 
 38. Electric Equipment of Cars — • 
 
 Renewals. 
 
 41. Floating Equipment — Renewals. 
 
 44. Work Equipment — Renewals. 
 
 27. Steam Locomotives — Deprecia- 
 
 tion. 
 
 30. Electric Locomotives — Deprecia- 
 
 tion. 
 
 33. Passenger-train Cars — Deprecia- 
 
 tion. 
 
 36. Freight-train Cars— Deprecia- 
 
 tion. 
 
 39. Electric Equipment of Cars — 
 
 Depreciation. 
 
 42. Floating Equipment — Deprecia- 
 
 tion. 
 
 45. Work Equipment — Depreciation. 
 
 48. Injuries to Persons. 
 
 46. Shop Machinery and Tools. 
 
 47. Power I'lant Equipment. 
 
 49. Stationerj' and I'rinting. 
 
 50. Other Expenses. 
 
 51. Maintaining Joint Equipment at 
 
 Terminals — Dr. 
 
 52. Maintaining Joint Equipment at 
 
 Terminals — Cr. 
 
 III. Traffic Expenses — 
 
 53. Superintendence. 
 
 54. Outside Agencies. 
 
 55. Advertising. 
 
 56. TrntTic Associations. 
 
 57. Fast Freight Lines. 
 
 58. Industrial and Lnmigration Bu- 
 
 roaus. 
 
 59. Stationery and Printing. 
 
 60. Other Expenses. 
 
Amendments to Unifokm System of Accounts 27 
 
 Condensed Classification of Operating Expense Accounts for Hniall Carriers 
 and Extended Classification for Large Carriers. 
 
 ACCOUNTS FOR SMALL CARRIERS. 
 
 IV. TUANSPORTATIOX EXPENSES — 
 
 21. Superiutondonce and Dispatch- \ 
 
 ing Trains. 
 
 22. Station Service. 
 
 23. Yard Enginemen. 
 
 24. Otlier Yard Employees. 
 
 25. Fuel for Y'ard Locomotives. 
 
 26. All Other Yard Expenses. 
 
 27. Operating Joint Yards and 
 
 Terminals — Dr. 
 
 28. Operating Joint Y^'ards and 
 
 Terminals — Cr. 
 
 29. Road Enginemen and Motor- 
 
 men. 
 
 30. Fuel for Road Locomotives. 
 
 31. Other Road Locomotive Sup 
 plies and Expenses. 
 
 32. Road Trainmen. 
 
 33. Train Supplies- and Expenses. 
 
 34. Injuries to Persons. 
 
 35. Loss and Damage. 
 
 CORRESPONDING ACCOUNTS FOR 
 LARGE CARRIERS. 
 
 I\'. Tkansi'ortation Expenses — 
 
 01. Superintendence. 
 62. Dispatching Trains. 
 
 03. Station Employees. 
 
 04. Weighing and Car Service Asso- 
 
 ciations. 
 65. Coal and Ore Docks. 
 00. Station Supplies and Expenses. 
 
 71. Yard Enginemen. 
 
 67. Yardmasters and their Clerks. 
 
 08. Yard Conductors and Brakemen. 
 
 09. Yard Switch and Signal Tenders. 
 
 73. Fuel for Yard Locomotives. 
 
 70. Yard Supplies and Expenses. 
 
 72. Euginehouse Expenses — Yard. 
 74 Water for Yard Locomotives. 
 
 75. Lubricants for Yard Locomo- 
 
 tives. 
 
 76. Other Supplies for Yard Loco- 
 
 motives. 
 
 77. Operating Joint Yards and Ter- 
 
 minals — Dr. 
 
 78. Operating Joint Yards and Ter- 
 
 minals — Cr. 
 
 80. Road Enginemen. 
 
 79. Motormen. 
 
 82. Fuel for Road Locomotives. 
 
 83. Water for Road Locomotives. 
 
 84. Lubricants for Road Locomo- 
 
 tives. 
 S5. Other Supplies for Road Loco- 
 motives. 
 
 81. Enginehouse Expersos — Road. 
 
 86. Operating Power Plants. 
 
 87. Purchased Power. 
 
 88. Road Trainmen. 
 
 89. Train Supplies and Expenses. 
 
 103. Injuries to Persons. 
 
 99. I>oss and Damage — Freight. 
 100. Loss and Damage — Paggage. 
 
28 Public Skiivice Commissiox, Second District 
 
 CGndcuscd Classi/ication of Operating Expense Accounts for iimall Carriers 
 and Extended Classification for Large Carriers. 
 
 ACCOUNTS FOR SMALL CARRIERS. 
 IV. Ti:.\N.si'o]jTATiu.N Expenses — Cont'd. 
 
 36. Other Casualties. 
 
 37. All Other Transportation Ex- 
 penses. 
 
 38. Operating Joint Tracks and 
 
 Facilities — Dr. 
 
 39. Operating Joint Tracks and 
 
 Facilities — Cr. 
 
 V. Geneiial Expenses — 
 
 40. Administration. 
 
 41. Insurance. 
 
 42. (^)tlK'r Oonoral Expenses. 
 
 4?,. rjcneral Administration Joint 
 Tracks, Yards, and Ter- 
 minals — Dr. 
 
 44. Ofneral Administration Joint 
 Tracks. Yards, and Ter- 
 minals — Cr. 
 
 CORRESPONDING ACCOUNTS FOR 
 LARGE CARRIERS. 
 
 IV. TitANSPOKTATION EXPENSES — Cont'd. 
 
 93. Clearing Wrecks. 
 
 101. Damage to Property. 
 
 102. Damage to Stock on Right of 
 
 Way. 
 
 90. Interlockers and Block and 
 
 Other Signals — Operation. 
 
 91. Crossing Flagmen and Gatemen. 
 
 92. Drawbridge Operation. 
 
 94. Telegraph and Telephone — Oper- 
 
 ation. 
 
 95. Operating Floating Equipment. 
 
 96. Express Service. 
 
 97. Stationery and Printing. 
 
 98. Other Expenses. 
 
 104. Operating Joint Tracks and Fa- 
 
 cilities— Dr. 
 
 105. Operating Joint Tracks and Fa- 
 
 cilities — Cr. 
 
 V. General Expenses — 
 
 100. Salaries and Expenses of Gen- 
 eral Officers. 
 
 107. Salaries and Expenses of Clerks 
 
 and Attendants. 
 
 108. General Office Supplies and Ex- 
 
 penses. 
 100. Law Expenses. 
 
 110. Insurance. 
 
 111. Relief Department Expenses. 
 
 112. I'ensions. 
 
 113. Stationery and Printing. 
 
 114. Other Expenses. 
 
 115. General Administration Joint 
 
 Tracks, Yards, and Termi- 
 nals — Dr. 
 
 116. (Jeneral Administration Joint 
 
 Tracks. Y'ards, and Termi- 
 nals — Cr. 
 


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