HE 435i MS UC-NRLF *B 2M£ 57 OO GIFT NOV 18 »9f 3 The Milwaukee Electric Railway and Light Company Associated and Controlled Companies / " • •• " ■ Classification of Accounts FOR Electric Railway Companies — Railway Electric Light and Power Companies — Lighting Steam Heat Companies — Heating Gas Companies — Gas In Conformity With Uniform Classification of Accounts Prescribed by the Railroad Commission of Wisconsin. ARRANGED BY C. N. Duffy Comptroller In Effect January 1, 1910 Digitized by the Internet Archive in 2007 with funding from Microsoft Corporation http://www.archive.org/details/classificationofOOmilwrich The Milwaukee Electric Ry, & Lt Co, Associated and Controlled Companies Classification of Accounts FOR ELECTRIC RAILWAY COMPANIES-RAILWAY ELECTRIC LIGHT AND POWER COMPANIES— LIGHTING STEAM HEAT COMPANIES— HEATING GAS COMPANIES— GAS In Conformity With Uniform Classification of Accounts Prescribed by the Railroad Commission of Wisconsin Arranged by C. N. DUFFY, Comptroller In Effect January 1, 1910 f!>D4 Issued to W^5 CONTENTS Page Special Instructions . . . ....... . . . 2 Schedule of Accounts ........ v.. ... 7 I. Classification of Operating Expense Accounts. Railway — Lighting — Heating — Gas Departments, Grouped Accounts - . . 9 Railway Department — Direct Charges 10 Lighting Department — Direct Charges 13 Heating Department — Direct Charges 15 Gas Department — Direct Charges 16 Lighting — Heating — Gas Departments, Common Charges 19 Railway — Lighting — Heating — Gas Departments Common Charges 20 II. Classification of Apportionment Accounts. Power Accounts, Railway — Lighting — Heating Depart- ments 21 Special Accounts, Railway — Lighting — Heating — Gas De- partments 26 Residual Stock Expense Accounts, Gas Department ... 35 III. Classification of Capital Expenditure Accounts. (Work Order Charges) (Construction and Equipment, Additions and Betterments, Intangible Capital Expenditures Charged to Property and Plant.) Raiway Department 38 Lighting Department 40 Heating Department 42 Gas Department 43 IV. Classification of Reserve Fund Expenditure Accounts (Work Order Charges) (Reconstruction. Re-equipment, Betterments, Uncurrent and Extraordinary Expenditures Charged Against "Maintenance" and "Depreciation" Reserve Funds.) Railway Department 45 Lighting Department * .... 46 Heating Department 47 Gas Department 48 V. Classification of I*eserv2 Fund Expenditure Accounts (Direct Reserve Charges) (Reserve Fund Expenditures Charged Against Reserve Funds Other Than "Maintenance" and "Depreciation" Reserve Funds.) Railway Department 49 Lighting Department 49 Heating Department 49 Gas Department 49 VI. Clacsification of Stock Accounts (Material and Supplies.) Railway Department 50 Lighting Department 52 Heating Department 54 Gas Department 56 VII. Classification of Income Accounts. Railway Department 58 Lighting Department 59 Heating Department 60 Gas Department 61 VIII. Clasiiiication, of General Ledger Accounts. Railway Department 62 Lighting Department 65 Heating Department 68 Gas Department 71 Text Covering Instructions Regarding Charges and Credits. Operating Expense Accounts 74 Power Accounts . . ^^ «»^w e-, 128 Report Forms. ' g ?4 ft 2 ^ Condensed Income Account . . . 155 Condensed Balance Sheet 156 Statistics 157 SPECIAL INSTRUCTIONS. General. The accounts of this Classification have been arranged to meet the requirements and cover the conditions of The Milwaukee Electric Railway and Light Company, its asso- ciated and controlled Companies, and the diversified bus- iness of said Companies, in conformity with the Uniform Classification of Accounts prescribed by the Railroad Com- mission of Wisconsin. The accounts may be rearranged or subdivided to any ex- tent desired or required for special conditions or purposes, pro- vided, as laid down by the Railroad Commission of Wisconsin, they are not rearranged or subdivided in a manner that will interfere with the integrity of the general scheme, or change the basis of the charges or credits of any account, as this would absolutely destroy the purpose and value of the uni- form classifications prescribed by the Commission. Accounts subdivided in conformity with these require- ments of the Commission must be designated by separate subsidiary accounts, have proper and comprehensive titles, and be numbered and lettered to correspond with the pri- mary account numbers prescribed in this Classification. Operating Expense Accounts. Operating Expense Accounts should include charges in- cident to the general conduct of the business, including charges credited to reserve funds designated as "Reserve Credits," against which actual expenditures made are to be charged; current ordinary maintenance charges, as distinct from uncurrent and extraordinary maintenance charges, properly chargeable to "Reserve Fund Expenditure Ac- counts (Work Order Charges)," or additions and better- ments, tangible and intangible captial expenditure charges, properly chargeable to "Capital Expenditure Accounts (Work Order Charges)." All Companies must use all of the primary accounts pre- scribed by this Classification grouped under Operating Ex- pense Accounts. Refer to text covering instructions regarding charges and credits to Operating Expense Accounts for guidance in making charges and credits. Power Accounts. Power Accounts include the cost of electric current gen- erated, the cost of electric current purchased, the cost of transformation and storage of same, including steam gen- eration and power gas production, incident to the genera- tion of electric current. The cost of the electric current generated or purchased, including transformation and storage, the cost of the steam generated, or the cost of the power gas produced is to be transferred from the Power Accounts to the proper accounts chargeable, based upon the use made of the electric current, steam or power gas. All Companies must use all of the primary accounts pre- scribed by this Classification grouped under Power Ac- counts. Refer to text covering instructions regarding charges and credits to Power Accounts for guidance in making charges and credits. Special Accounts. Special Accounts, defined as apportionment accounts, otherwise known as clearing accounts, are to carry certain expenses which it is desirable or necessary to assemble for the purpose of determining the cost of certain items and for the purpose of distributing and charging said cost to the proper accounts chargeable, proportionately on a correct and proper basis. The Classification of Special Accounts as drawn is in- tended to cover broadly the requirements of The Milwaukee Electric Railway and Light Company, and specifically any of its associated or controlled Companies. Associated and controlled Companies will use only such Special Accounts as may be found necessar"- or desirable to cover their specif- ic conditions or purposes, except as to the Special Account "A-Fuel Stock Expense," which must be made use of by all Companies, as this account is prescribed in the Uniform Classification of Accounts of the Railroad Commission of Wisconsin. Associated and controlled Companies could use such other Special Accounts included in the Classification of Special Accounts., as would be applicable to their business, group- ing the charges under the respective main accounts as per Classification, without using the detail accounts prescribed, in the event that the use of the detail accounts would prove unnecessary or undesirable. For guidance in making charges and credits refer to Class- ification of Special Accounts. Residual Stock Expense Accounts. All Companies operating Gas Departments are to use Residual Stock Expense Accounts to cover all expenses in- curred in connection with the preparation of residuals or by-products for commercial use, the expenses of their handl- ing, sale or delivery. All Companies operating Gas Departments must keep Residual Stock Expense Accounts, as these accounts are prescribed in the Uniform Classification of Accounts of the Railroad Commission of Wisconsin. Companies operating Gas Departments can use Residual Stock Expense Accounts, grouping the charges under the respective main accounts as per Classification, without us- r ing the detail accounts prescribed, in the event that the use of the detail accounts would prove unnecessary or undesir- able.' For guidance in making charges and credits refer to Classification of Residual Stock Expense Acounts. Capital Expenditure Accounts (Work Order Charges). Capital Expenditure Accounts (Work, Order Charges) should include charges constituting expenditures for con- struction and equipment, additions and betterments, includ- ing intangible capital expenditures, properly chargeable to "Property and Plant." These charges are to be carried on Work Orders, either through a specific Work Org'er for each charge, or a general Work Order issued to cover certain general charges pro- perly chargeable to Capital Expenditure Accounts (Work Order Charges.) Companies can use Capital Expenditure Accounts (Work Order Charges), grouping the charges under the respective main accounts, as alphabetically arranged in the Classifica- tion, without using the detail accounts, as numbered in the Classification, in the event that the use of the detail ac- counts would prove unnecessary or undesirable. For guidance in making charges and credits to Capital Expenditure Accounts (Work Order Charges) refer to Classification of Capital Expenditure Accounts (Work Order Charges) and text covering instructions as laid down in the' Uniform Classification of Accounts prescribed by the Railroad Commission of Wisconsin. Reserve Fund Expenditure Accounts (Work Order Charges). Reserve. Fund Expenditure Accounts (Work Order Charges) should include charges constituting . expenditures for reconstruction, re-equipment, betterments, uncurrent and extraordinary expenditures, properly chargeable against "Maintenance" and "Depreciation" Reserve Funds, as dis- tinct from construction and equipment, additions and better- ments, and intangible capital' expenditures properly charge- able to "Capital Expenditure Accounts (Work Order Charges)," or current ordinary maintenance charges proper- ly chargeable to "Operating Expense Accounts." These charges are to be carried on Work Orders, either through a specific Work Order for each charge, or a General Work Order issued to cover certain general charges proper- 'ly chargeable against "Maintenance" and "Depreciation" Reserve Funds. Companies can use Reserve Fund Expenditure Accounts (Work Order Charges), grouping the charges under the res- pective main accounts, as alphabetically arranged in the Classification, without using the detail accounts, as numbered in the Classification, in the event that the use of the detail accounts would, proye unnecessary or undesirable. For guidance in "making charges and credits to Reserve Fund Expenditure Accounts (Work Order Charges) refer to Classification of Reserve Fund Expenditure Accounts (Work Order Charges) and text covering instructions as laid down in the Uniform Classification of Acounts pre- scribed by thi Railroad Commission of Wisconsin. Reserve Fund Expenditure Accounts (Direct Reserve Charges.) Reserve Fund Expenditure Accounts (Direct Reserve Charges) should include charges for expenditures incident to the general conduct of the business, ordinarily charge- able in Operating Expense Accounts, but properly charge- able to Reserve Fund Expenditure Accounts (Direct Re- serve Charges) prescribed in this Classification of Ac- counts, for the reason that Operating Expense Accounts were charged when the Reserve Fund Accounts were cred- ited. These charges are to be made direct to the proper Re- serve Fund Expenditure Accounts (Direct Reserve Charges) and not through Work Orders, unless in a special case where a Work Order might be drawn to cover a specific charge. All Companies must use all of the primary accounts pre- scribed by this Classification grouped under Reserve Fund Expenditure Accounts (Direct Reserve Charges). For guidance in making charges and credits to Reserve Fund Expenditure Accounts (Direct Reserve Charges) refer to Classification of Reserve Fund Expenditure Accounts (Direct Reserve Charges) and text covering instructions as laid down in the Uniform Classification of Accounts pre- scribed by the Railroad Commission of Wisconsin. Stock Accounts (Material and Supplies). Stock Accounts (Material and Supplies) should carry all material and supplies carried in Stock Accounts. All Companies must use all of the primary accounts pre- scribed by this Classification grouped under Stock Accounts (Material and Supplies). For guidance in making charges and credits to Stock Ac- counts (Material and Supplies) refer to Classification of Stock Accounts (Material and Supplies) and text covering instructions as laid down in the Uniform Classification of Ac- counts prescribed by the Railroad Commission of Wiscon- sin. Income Accounts All Companies must use all of the primary accounts pre- scribed by this Classification grouped under Income Ac- counts. For guidance in making charges and credits to Income Accounts refer to Classification of Income Accounts and text covering instructions as laid down in the Uniform Class- ification of Accounts prescribed by the Railroad Commiss- ion of Wisconsin. General Ledger Accounts. All Companies must use all of the primary accounts pre- scribed by this Classification grouped under General Ledger Accounts. For guidance in making charges and credits to General Ledger Accounts refer to Classification of General Ledger Accounts and text covering instructions as laid down in the Uniform Classification of Accounts prescribed by the Rail- road Commission of Wisconsin. Work Orders. All Companies should issue Work Orders to cover spec- ifically charges to Capital Expenditure Accounts (Work Order Charges) or Reserve Fund Expenditure Accounts (Work Order Charges), unless such charges are covered by "General Work Orders" issued to cover certain charges properly chargeable to Capital Expenditure Accounts (Work Order Charges) or Reserve Fund Expenditure Ac- counts (Work Order Charges)*. Departmental Heads should first draw a "Recommenda- tion and Authority for Work Order" (T. M. E. R. & L. Co. Form 1555), describe the work to be done, the reason for doing it, the estimated cost of same in detail, then pass same to Accounting Department for the proper distribu tion and charge, to be in turn passed to the properly auth- orized official for approval, and then returned to the Ac- counting Department for the issuing of the Work Order. SCHEDULE OF ACCOUNTS 1. OPERATING EXPENSE ACCOUNTS Numbers Titles Accounts 1- 100 Railway Department-Direct Charges 82 101- 200 Lighting Department-Direct Charges 32 201- 300 Heating Department-Direct Charges 17 301- 400 Gas Department-Direct Charges 72 501-600 Railway- Lighting-Heating-Gas Departments, Charges 6 501- 600 Railway-Lighting-Heating-Gas Departments Common Charges 26 235 11. APPORTIONMENT ACCOUNTS Numbers Titles Accounts 601- 800 Power Accounts, Railway-Lighting-Heating De- partments 115 801-1000 Special Accounts, Rail way-Ligh ting-Heating- Gas Departments 106 1001-1100 Residual Stock Expense Accounts, Gas De- partment 45 266 SCHEDULE OF ACCOUNTS— Continued CAPITAL EXPENDITURE ACCOUNTS-RESERVE FUND EXPENDITURE ACCOUNTS-STOCK ACCOUNTS-IN- COME ACCOUNTS-GENERAL LEDGER AC- COUNTS-WORK ORDERS Numbers Titles Accounts III. Capital Expenditure Accounts (Work Order Charges) 1101-1200 Railway Department 72 1201-1300 Lighting Department 61 1301-1400 Heating Department 19 1401-1500 Gas Department 48 200 IV. Reserve Fund Expenditure Accounts (Work Order Charges) 1501-1600 Railway Department 18 1601-1700 Lighting Department • . 17 1701-1800 Heating Department 12 1801-1900 Gas Department 16 63 V. Reserve Fund Expenditure Accounts (Direct Reserve Charges^ 1901-2000 Railway Department 8 2001-2100 Lighting Department 8 2101-2200 Heating Department 8 2201-2300 Gas Department 8 32 VI. Stock Accounts (Material and Supplies) 2301-2400 Railway Department 14 2401-2500 Lighting Department 15 2501-2600 Heating Department , 13 2601-2700 Gas Department 21 63 VII. Income Accounts 2701-2800 Railway Department 29 2801-2900 Lighting Department 19 2901-3000 Heating Department 11 3001-3100 Gas Department 20 79 VIII. General Ledger Accounts 3101-3200 Railway Department 84 3201-3300 Lighting Department 87 3301-3400 Heating Department 87 3401-3500 Gas Department 87 ~345 IX. Work Orders 5001- Railway-Lighting-Heating-Gas Departments Grand Total of Accounts, Railway-Lighting-Heating-Gas Departments 1,283 CLASSIFICATION OF OPERATING EXPENSE ACCOUNTS. (GROUPED ACCOUNTS). RAILWAY DEPARTMENT Text Page I. Way and Structures 76-84 II. Equipment 84-87 III. Traffic-Power-Transportation 88-92 IV. General 121-123 V. Undistributed 123-125 * VI. Fixed (Maintenance-Depreciation-Contingencies Lighting Department ,-Taxes) 125-126 I, Superintendence-Power-Transmission 93-94 II. Distribution 94-98 III. Consumption 98-99 IV. Commercial 119-120 V. General 121-123 VI. Undistributed 123-125 •VII. Fixed (Maintenance-Depreciation-Contingencies Heating Department ;-Taxes) 125-126 I. Superintendence-Steam-Distribution 100-102 II. Commercial 119-120 III. General 121-123 IV. Undistributed 123-125 * V. Fixed (Maintenance-Depreciation-Contingencies- Gas Department Taxes) 125-126 I. Production 103-112-1 II. Distribution 113-116 III. Municipal Contract Lighting 116-117 IV. Commercial 119-120 V. General 121-123 VI. Undistributed 123-125 ♦VII. Fixed (Maintenance-Dep: eciation-Contingencies ;-Taxes) 125-126 * Reserve Credits — Charges in Operating Expense Ac- counts credited to Reserve Funds. CLASSIFICATION OF OPERATING EXPENSE ACCOUNTS. RAILWAY DEPARTMENT, ACCOUNTS NUMBERED 1-100. (DIRECT CHARGES). Way and Structures-34 Accounts, Nos. 1-40. Text Page 1 Superintendence of Way and Structures. 76 2 Ballast (Material Only). 76 3 Ties (Material Only). 7? 4 Rails (Material Only). fi 5 Rail Fastenings and Joints (Material Only). ;- 77 6 Special Work (Material Only). 77 7 Roadway and Track Labor. 78 8 Maintenance of Paving (Labor). 78 9 Maintenance of Paving (Sundries). , 78 10 Roadway and Track Tools. ■ 78 11 Miscellaneous Roadway and Track Expenses. 78 12 Cleaning and Sanding- Tracks. . 78 13 Removal of Snow, Ice and Sand from Tracks. 79 14 Maintenance of Tunnels, Bridges, Trestles, Culverts, Sub- ways (Labor). 79 15 Maintenance of Tunnels, Bridges, Trestles, Culverts, Sub- ways (Sundries). 79 16 Maintenance of Crossings. Fences. Cattle Guards, Signs. 80 17 Improvement of Right of Way. 80 18 Maintenance of Telephone and Signal System (Labor). 80 19 Maintenance of Telephone and Signal System. (Sund- ries). 80 20 Miscellaneous Way Expenses. 81 21 Maintenance of Overhead Transmission System (Labor). 81 22 Maintenance of Overhead Transmission System (Sund- ries). 81 23 Maintenance of Underground Transmission System (Labor). 81 24 Maintenance of Underground Transmission System (Sun- dries). 81 25 Maintenance of Overhead Distribution System (Labor). 82 26 Maintenance of Overhead Distribution System (Sund- ries). 82 27 Maintenance of Underground Distribution System (La bor). «2 28 Maintenance of Underground Distribution System (Sun- dries). 82 29 Miscellaneous Electric Line Expenses. 82 30 Maintenance of Buildings, Fixtures and Grounds "Way." 83 31 Maintenance of Buildings, Fixtures and Grounds "Shop." 83 10 Text Page 32 Maintenance of Buildinsrs, Fixtures and Grounds "Car House." 83 33 Maintenance of Docks and Wharves. 83 34 Maintenance of Miscellaneous Buildings, Fixtures and Grounds. 83 35 83 36 83 37 84 38 84 39 84 40 84 Equipment — 23 Accounts, tyos. 41-70. 41 Superintendence of Equipment. 84 42 Maintenance of Revenue Passenger and Combination Cars-Trucks (Labor). 84 43 Maintenance of Revenue Passenger and Combination Cars-Trucks (Sundries). > 84 44 Maintenance of Revenue Passenger and Combination Cars-Bodies (Labor). 84 45 Maintenance of Revenue Passenger and Combination Cars-Bodies (Sundries). 84 46 Maintenance of Revenue Passenger and Combination Cars-Painting and Varnishing (Labor). _ 84 47 Maintenance of Revenue Passenger and Combination Cars-Painting and Varnishing (Sundries). 84 48 Maintenance of Revenue Freight. Express and Mail Cars (Labor). 85 49 Maintenance of Revenue Freight. Express and Mail Cars (Sundries). 85 50. Maintenance of Revenue Locomotives (Labor). 85 51 Maintenance of Revenue Locomotives (Sundries). 85 52 Maintenance of Electric Equipment of Revenue Cars (Labor). 86 53 Maintenance of Electric Equipment of Revenue Cars (Sundries). 86 54 Maintenance of Electric Equipment of Revenue Locomo- times (Labor). 86 55 Maintenance of Electric Equipment of Revenue Locomo- tives (Sundries). 86 *56 Maintenance of Utility Equipment-Railway (Labor). 86 * 57 Maintenance of Utility Equipment-Railway (Sundries). 86 * 58 Maintenance of Electric Equipment of Utility Equipment Railway (Labor). 86 * 59 Maintenance of Electric Equipment of Utility Equipment- Railway (Sundries). 86 60 Shop Machinery and Tools (Labor). 87 61 Shop Machinery and Tools (Sundries). 87 62 Shop Expenses. 87 63 Miscellaneous Equipment Expenses. 87 , Text Page 64 87 65 87 66 87 67 87 68 87 69 87 70 87 * Utility equipment operated by "Transportation Depart- ment." designated as "Utility Equipment-Railway," operation and maintenance of which is carried in "Operating Expense Ac- counts," to distinguish same from utility equipment operated by "Utility Service Department," designated as "Miscellaneous Utility Equipment," operation and maintenance of which is car- ried in "Special Accounts." Utility Equipment-Railway includes electric locomotives used for switching passenger trail cars in and out of Car Houses, supply cars used for transporting tickets, transfers and money, hospital car, sand and salt cars, sweepers, etc. as operated by the Transportation Department of T. M. E. R. & L. Co. . Traffic-Power-Transportation— 25 Accounts, Nos. 71-100. Text Page 71 Advertising — For Attracting Railway Traffic (Reserve Credit). 88 72 Miscellaneous Traffic Expenses. 88 73 Power Apportioned (Proportion of Cost of Power-Rail- way Department). 89 74 Superintendence of Transportation. 89 75 Wages of Passenger Conductors. 89 76 Wages of Passenger Motormen. 89 77 Wages of Freight and Express Conductors, Motormen. Trainmen. 89 78 Wages of Miscellaneous Car Service Employes. 90 79 Lubricating Supplies for Cars and Motors. 90 80 incandescent Lamps for Lighting Cars. 90 81 Water and Supplies for Cleaning Cars. 90 ' 82 Fuel, Kindling and Other Supplies for Heating Cars. 90 83 Tickets, Transfers, Etc. 90 84 Secret Inspection. 90 85 Ticket Punches. Motormen's Tools, Badges, Etc. 90 86 Miscellaneous Car Service Supplies and Expenses. 90 87 Wages of Station Employes. 90 88 Miscellaneous Station Expenses. 90 89 Wages of Car House Employes. 91 90 Miscellaneous Car House Expenses. 91 91 Operation of Telephone System. 91 92 Express and Freight Collection and Delivery. 91 93 Loss and Damage (Express and Freight). 92 94 Patrol and Wreck Service Expenses. 92 95 Miscellaneous Transportation Expenses. • 92 96 92 97 92 98 92 99 • 92 100 92 CLASSIFICATION OF OPERATING EXPENSE ACCOUNTS. LIGHTING DEPARTMENT, ACCOUNTS NUMBERED 101-200. (DIRECT CHARGES). Superintendence-Power-Transmission — 7 Accounts, Nos. 101-110. Text Page 101 Superintendence of Lighting Department. 93 102 Power Apportioned (Proportion of Cost of Power-Light ing Department). 98 103 Inspecting and Patrolling Transmission System. 93 104 Maintenance of Overhead Transmission System (Labor). 93 105 Maintenance of Overhead Transmission System (Sun 93 of Underground Transmission 106 107 108 109 110 dries). Maintenance (Labor). Maintenance (Sundries). of Underground Transmission System 93 System 94 94 94 94 Distribution — 18 Accounts, Nos. 111-135. 111 Labor Inspecting, Removing and Resetting Transfor- mers. 94 112 Labor Removing and Resetting Meters. 94 113 Labor Inspecting and Testing Meters. 95 114 Miscellaneous Distribution System Operating Labor. 95 115 Meter Department Supplies and Expenses. 95 116 Miscellaneous Distribution Svstem Supplies and Ex- penses. 95 117 Maintenance of Overhead Distribution System (Labor). 95 118 Maintenance of Overhead Distribution System (Sun- dries). 95 119 Maintenance of Underground Distribution System (La bor). 96 120 Maintenance of Underground Distribution System (Sun dries). 96 121 Maintenance of Transformers (Labor). 96 122 Maintenance of Transformers (Sundries). 96 123 uiaintenance of Meters (Labor). 96 124 Maintenance of Meters (Sundries). 96 125 Maintenance of Distribution System Buildings, Fixtures and Grounds. 97 126 Shop Machinery and Tools-Lighting Department (La 127 128 129 130 131 bor). Shop Machinery and Tools-Lighting Department dries). Shop Expenses-Lighting Department. 97 (Sun 97 98 98 98 98 Text Page 132 98 133 98 134 98 ,135 . 08 Consumption— 7 Accounts, Nos. 136-150. • . 136 Trimming and Inspecting Lamps. s 98 137 Lamp Supplies. 98 138 Incandescent Lamp Renewals. 98 139 Miscellaneous Consumption Supplies and Expenses. 98 140 Customers' Premises Expenses (Labor). 99 141 Customers' .Premises Expenses (Sundries). 99 142 Maintenance of Lamps. 99 143 99 144 99 145 99 146 99 147 99 148 99 149 99 150 99 CLASSIFICATION OF OPERATING EXPENSE ACCOUNTS. HEATING DEPARTMENT, ACCOUNTS NUMBERED 201-300. (DIRECT CHARGES). Superintendence-Steam-Distribution — 17 Accounts, Nos. 201-300. Text Page 201 Superintendence of Heating Department. 100 202 Steam Apportioned (Proportion of Cost of Steam-Heat ing Department). 100 203 Labor Removing. Resetting, Inspecting and Testing Meters. 100 204 Miscellaneous Distribution System Operating Labor. 100 205 Miscellaneous Distribution System Supplies and Ex penses. 100 206 Maintenance of Mains (Labor). 100 207 Maintenance of Mains (Sundries). 101 208 Maintenance of Services (Labor). 101 209 Maintenance of Services (Sundries). 101 210 Maintenance of Meters (Labor). 101 211 Maintenance of Meters (Sundries). 101 212 Customers' Premises Expenses (Labor). 101 213 Customers' Premises Expenses (Sundries). 101 214 Maintenance of Distribution System Buildings, Fixtures and Grounds. 101 215 Shop Machinery and Tools-Heating Department (Labor). 102 216 Shop Machinerv and Tools-Heating Department (Sundries). 102 217 Shop Expenses-Heating Department 102 CLASSIFICATION OF OPERATING EXPENSE ACCOUNTS. Gas Department, Accounts Numbered 301-400. (DIRECT CHARGES). Production-Coal Gas — 14 Accounts, Nos. 301-320. Text Page 301 Superintendence. 103 302 Retort House Labor. 103 303 Purifying Labor. 103 304 Miscellaneous Labor. 104 305 Coal Carbonized. 104 306 Bench Fuel. 104 307 Enricher. 104 308 Steam. 104 309 Retort House Supplies and Expenses. 105 310 Coal Gas Purification Supplies and Expenses. 105 311 Miscellaneous Coal Gas Supplies and Expenses. 105 312 Maintenance of Benches. 105 313 Maintenance of Coal Gas Apparatus. 105 314 Maintenance of Coal Gas Buildings, Fixtures and Grounds. * 106 315 106 316 106 317 106 318 106 319 106 320 106 Production- Water Gas — 13 Accounts, Nos. 321-335. 321 Superintendence 106 322 Generator House Labor. 107 323 Purifying Labor. 107 324 Miscellaneous Labor. - 107 325 Steam for Generating Water Gas. 107 326 Generator Fuel. 108 327 Enricher. 108 328 Water Gas Generator House Supplies and Expenses. 108 329 Water Gas Purification Supplies and Expenses. 108 330 Steam. 108 331 Miscellaneous Water Gas Supplies and Expenses. 109 332 Maintenance of Water Gas Apparatus. 109 333 Maintenance of Water Gas Buildings, Fixtures and Grounds. 109 334 109 335 109 Purchased Gas— 12 Accounts, Nos. 336-350. 336 Superintendence 109 337 Labor, Collecting and Pumping Purchased Gas. 110 338 Purifying Labor. 110 16 Text Page 339 Miscellaneous Labor. 110 340 Crude Gas Purchased. 110 341 Power for Pumping. Ill 342 Enricher. Ill 343 Purification Supplies and Expenses. Ill 344 Steam. Ill 345 Miscellaneous Purchased Gas Supplies and Expenses. Ill Maintenance of Purchased Gas Apparatus. Ill 346 347 Maintenance of Purchased Gas Buildings, Fixtures and Grounds. 112 348 112 349 112 350 112 Apportionment — 1 Account, No. 351. 351 Gas Apportioned (Cost of Gas delivered to Mains for sales). 112 Distribution — 18 Accounts, Nos. 356-375. 356 Labor Removing and Resetting Meters. 113 357 Street Department Labor. 113 358 Meter and Fitting Department Labor. 113 359 Customers' Premises Expenses (Labor). 113 360 Customers' Premises Expenses (Sundries). 113 361 Pumping Gas. 114 362 Street Department Supplies and Expenses. 114 363 Meter and Fitting Department Supplies and Expenses. 114 364 Miscellaneous Distribution Supplies and Expenses. 114 365 Maintenance of Mains (Labor). 114 366 Maintenance of Mains (Sundries). 114 367 Maintenance of Services (Labor). 115 368 Maintenance of Services (Sundries). 115 369 Maintenance of Meters (Labor). 115 370 Maintenance of Meters (Sundries). 115 371 Maintenance of Distribution Buildings. Fixtures and Grounds. 115 372 Shop Machinery and Tools-Gas Department. 115 373 Shop Expenses-Gas Department. 115 374 116 375 116 Municipal Contract Lighting — 7 Accounts, Nos. 376-385. 376 Labor Lighting and Extinguishing Municipal Contract Lamps. 116 377 Labor Inspecting and Cleaning Municipal Contract Lamps. 116 378 Labor Resetting and Removing Municipal Contract Lamps. 116 379 Rentals of Municipal Contract Lighting Apparatus. 116 17 380 381 Text Page Miscellaneous Municipal Contract Lighting Supplies and Expenses. 117 Maintenance of Municipal Contract Lighting System (Labor). 117 382 Maintenance of Municipal Contract Lighting System 383 384 385 Steam 386 387 388 389 390 391 392 393 394 395 (Sundries). 117 117 117 117 Generation (Apportionment Account) — 7 Accounts, Nos. 386-395. Boiler Piant Operating Labor. 117 Fuel for Steam (Cost of Fuel in Storage). 117 Water for Steam. 118 Miscellaneous Steam Supplies and Expenses. 118 Maintenance of Boilers and Boiler Auxiliary Equipment. 118 Maintenance of Boiler Plant Coal and Ash Handling 118 Boiler Plant Buildings, Fixtures and 118 118 118 118 Equipment. Maintenance of Grounds. 18 CLASSIFICATION OF OPERATING EXPENSE ACCOUNTS. Lighting-Heating-Gas Departments. Accounts Numbered 401-500. (Common Charges). Text Page Commercial — 6 Accounts, Nos. 401-500. 401 Collection Salaries and Commissions. 119 402 Reading Meters and Delivering Bills. 119 403 Collection Supplies and Expenses. 119 404 Uncollectible Accounts (Reserve Credit). 119 405 Promotion of Business Salaries and Commissions (Re- serve Credit). 119 406 Promotion of Business Supplies and Expenses (Re- serve Credit). 120 CLASSIFICATION OF OPERATING EXPENSE ACCOUNTS. Railway-Lighting-Heating-Gas Departments, Accounts Numbered 501-600. (Common Charges). General— 10 Accounts, Nos. 501-550. Text Page 501 Salaries of General Officers. 121 502 Salaries of General Office Clerks. 121 503 General Office Rent. 121 504 Miscellaneous General Office Supplies and Expenses. 121 505 Law Expenses-General (Reserve Credit). 121 506 Miscellaneous General Expenses. 122 507 Relief and Pension Association Expenses (Reserve Credit). 122 508 Railroad Commission Expenses. 122 509 Maintenance of General Office Equipment. 122 510 Maintenance of General Office Buildings, Fixtures and Grounds. 123 Undistributed— 12 Accounts, Nos. 551-590. 551 Injuries and Damages (Reserve Credit). 123 552 Insurance (Reserve Credit). 123 553 Stationery and Printing. 123 554 Operation of Stores Department. 123 555 Maintenance of Stores Department Equipment. 124 556 Maintenance of Stores Department Buildings, Fixtures and Grounds. 124 557 Operation of Miscellaneous Utility Equipment. 124 558 Maintenance of Miscellaneous Utility Equipment. 124 559 Maintenance of Utility Equipment Buildings, Fixtures and Grounds. 124 560 Rent of Tracks and Terminals (Railway). 124 561 Rent of Equipment (Railway). 125 562 Rent of Land, Buildings and Other Property. 125 Fixed— 4 Acounts, Nos. 591-600. 591 Maintenance (Reserve Credit). 125 592 Depreciation (Reserve Credit). 125 593 Contingencies (Extraordinary) (Reserve Credit), 126 594 Taxes (Reserve Credit). 126 •:o CLASSIFICATION OF APPORTIONMENT ACCOUNTS. Power Accounts Numbered 601-800. Text Page Steam Generation — 18 Accounts, Nos. 601-625. 601 Boiler Plant Superintendence. 128 602 Boiler Plant Operating Labor. 128 603 Coal and Ash Handling Operating Labor. 128 604 Water Purification Operating Labor. 128 605 Fuel for Steam (Cost of Fuel in Storage). 128 606 Water for Steam. 129 607 Water Purification Supplies. 129 608 Boiler Plant Tools. 129 609 Boiler Plant Supplies and Expenses. 129 610 Removal of Ashes Expense (Hauling from Plant-Debit in black. Credit in red). 129 611 Maintenance of Boilers and Boiler Auxiliary Equipment (Labor). 129 612 Maintenance of Boilers and Boiler Auxiliary Equipment (Sundries). 129 613 Maintenance of Coal and Ash Handling Equipment (La- bor). - 130 614 Maintenance of Coal and Ash Handling Equipment (Sun- dries). 130 615 Maintenance of Water Purification Equipment (Labor). 130 616 Maintenance of Water Purification Equipment (Sun- dries). 130 617 Maintenance of Boiler Plant Buildings. Fixtures and Grounds (Labor). '130 618 Maintenance of Boiler Plant Buildings, Fixtures and Grounds (Sundries). 130 619 131 620 131 621 131 622 131 623 131 624 131 625 ' 131 Electric Generation- Steam Power — 19 Accounts, Nos. 626-650. 626 Prime Mover Plant Superintendence. 132 627 Prime Mover Operating Labor. 132 628 Prime Mover Plant Electrical Operating Labor. 132 629 Prime Mover Plant Miscellaneous Operating Labor. 133 '630 Steam Generated (Accounts 601-625). 133 631 Steam Purchased. 133 632 Prime Mover Plant Lubricants. 133 633 Prime Mover Plant Tools. 133 634 Prime Mover Plant Supplies and Expenses. 134 635 Maintenance of Prime Movers (Labor). 134 636 Maintenance of Prime Movers, (Sundries). 134 Text Page 637 Maintenance of Prime Mover Auxiliary Equipment (La- bor). 1^4 638 Maintenance of Prime Mover Auxiliary Equipment (Sun- dries). 134 639 Maintenance of Generators and Auxiliary Generating Equipment (Labor). ' 134 640 Maintenance of Generators and Auxiliary Generating Equipment (Sundries). 135 641 Maintenance of Auxiliary Electrical Equipment (Labor). 135 642 Maintenance of Auxiliary Electrical Equipment (Sun- dries). 135 643 Maintenance of Prime Mover Plant Buildings, Fixtures and Grounds (Labor). 136 644 Maintenance of Prime Mover Plant Buildings, Fixtures and Grounds (Sundries). 136 645 136 646 136 647 136 648 136 649 136 650 136 Electric Generation-Hydraulic Power — 20 Accounts, Nos. 651-675. 651 Hydraulic Plant Superintendence. 137 652 Hydraulic Plant Operating Labor. 137 653 Hydraulic Plant Electrical Operating Labor. 137 654 Hydraulic Plant Miscellaneous Operating Labor. 138 655 Hydraulic Power Purchased. 138 656 Hydraulic Plant Lubricants. 138 657 Hydraulic Plant Tools. 138 658 Hydraulic Plant Supplies and Expenses. 138 659 Maintenance of Dams, Canals and Flumes (Labor). 139 660 Maintenance of Dams, Canals and Flumes (Sundries). 139 661 Maintenance of Turbines and Water Wheels (Labor). 139 662 Maintenance of Turbines and Water Wheels (Sundries). 139 663 Maintenance of Hydraulic Plant Auxiliary Equipment (Labor). 139 664 Maintenance of Hydraulic Plant Auxiliary Equipment (Sundries). 139 665 Maintenance of Generators and Auxili? y Generating Equipment (Labor). 140 666 Maintenance of Generators and Auxiliary Generating Equipment (Sundries).* 140 667 Maintenance of Auxiliary Electrical Equipment (Labor). 140 668 Maintenance of Auxiliary Electrical Equipment (Sun- dries). 140 22 669 670 671 672 673 674 675 Power 676 677 678 679 680 681 682 683 684 685 686 687 688 689 690 691 692 693 694 695 696 697 698 699 700 701 702 703 704 705 Text Page Maintenance of Hydraulic Plant Buildings, Fixtures and Grounds (Labor). 141 Maintenance of Hydraulic Plant Buildings, Fixtures and Grounds (Sundries). 141 141 141 141 141 141 Gas Production — 24 Accounts, Nos. 676-705. Gas Producer Plant Superintendence. 142 Gas Producer Plant Operating Labor. 142 Coal and Ash Handling Operating Labor. 142 Water Purification Operating Labor. 142 By-Product Plant Operating Labor. 142 Gas Producer Fuel (Cost of Fuel in Storage). ^143 Gas Producer Water. " 143 Water Purification Supplies. 143 Gas Producer Plant Tools. 143 Gas Producer Plant Supplies and Expenses. 143 Removal of Ashes Expense (Hauling from Plant-Debit in black, Credit in red). 143 By-Product Plant Supplies and Expenses. 143 Maintenance of Gas Producers and Gas Producer Equip- ment (Labor). 144 Maintenance of Gas Producers and Gas Producer Equip- ment (Sundries). 144 Maintenance of By-Product Plant Equipment (Labor). 144 Maintenance of By-Product Plant Equipment (Sun- dries). 144 Maintenance of Coal and Ash Handling Equipment (La bor). 144 Maintenance of Coal and Ash Handling Equipment (Sun- dries). 144 Maintenance of Water Purification Equipment (Labor). 144 Maintenance of Water Purification Equipment (Sun- dries). ' 144 Maintenance of Gas Producer Plant Buildings, Fixtures and Grounds (Labor). 145 Maintenance of Gas Producer Plant Buildings, Fixtures and Grounds (Sundries). 145 Maintenance of By-Product Plant Buildings, Fixtures and Grounds (Labor). 145 Maintenance of By-Product Plant Buildings, Fixtures and Grounds (Sundries). 145 145 145 145 145 145 145 Electric Generation-Gas Power — 20 Accounts, Nos. 706-730. Text Page 706 Prime Mover Plant Superintendence. 146 707 Prime Mover Operating Labor. 146 708 Prime Mover Plant Electrical Operating Labor. 146 709 Prime Mover Plant Miscellaneous Operating Labor. 147 710 Power Gas Produced (Accounts 676-705). 147 711 Power Gas Purchased. 147 712 Water for Cooling Prime Movers. 147 713 Prime Mover Plant Lubricants. 147 714 Prime Mover Plant Tools. 148 715 Prime Mover Plant Supplies and Expenses. 148 716 Maintenance of Prime Movers (Labor). 148 717 Maintenance of Prime Movers (Sundries). 148 718 Maintenance of Prime Mover Auxiliary Equipment (La- bor). 148 719 Maintenance of Prime Mover Auxiliarv Equipment (Sun- dries). 148 720 Maintenance of Generators and Auxiliary Generating Equipment (Labor). 149 721 Maintenance of Generators and Auxiliary Generating Equipment (Sundries). 149 722 Maintenance of Auxiliary Electrical Equipment (Labor"! . 149 723 Maintenance of Auxiliary Electrical Equipment (Sun dries). 149 724 Maintenance of Prime Mover Plant Buildings. Fixture s and Grounds (Labor). 149 725 Maintenance of Prime Mover Plant Buildings. Fixtures and Grounds (Sundries). 150 726 150 727 150 728 150 729 150 730 150 731 Electric Current Exchanged (Between Plants — Debit in black, Credit in red). 150 732 Electric Current Purchased (In Lieu of Electric Current Generated). 150 Transformation — 6 Accounts, Nos. 733-740. 733 Sub Station and Transformer Station Operating Labor. 151 734 Sub Station and Transformer Station Supplies and Ex- penses. 151 735 Maintenance of bub Station and Transformer Station Equipment (Labor). 151 736 Maintenance of Sub Station and Transformer Station Equipment (Sundries). 151 737 Maintenance of Sub Station and Transformer Station Buildings, Fixtures and Grounds (Labor). 151 24 Text Page 738 Maintenance of Sub Station and Transformer Station Buildings Fixtures and Grounds (Sundrie. ). 151 739 % 152 740 152 Storage — 6 Accounts, Nos. 741-750. 741 Storage Battery Operating Labor. 153 742 Storage Battery Supplies and Expenses. 153 743 Maintenance of Storage Battery Equipment (Labor). 153 744 Maintei.ance of Storage Battery Equipment (Sundries). 153 745 Maintenance of Storage Battery Buildings, Grounds (Labor). 746 Maintenance of Storage Battery Buildings, Grounds (Sundries). 747 748 749 750 Note:— Separate accci nts are to be kept lor each Pow Station or Transformer Station. Fixtures and 153 Fixtures and 153 154 154 154 154 jr Fiant, Sub CLASSIFICATION OF APPORTIONMENT ACCOUNTS. Special Accounts Numbered 801-1000. A— FUEL STOCK EXPENSE. 801 Fuel Stock Superintendence. (a) 802 Fuel Stock Operating Labor. (b) 803 Fuel Stock Miscellaneous Supplies and Expenses. 804 Fuel Stock Power, Light and Heat. (c) 805 Maintenance of Fuel Stock Equipment. 806 Fuel Stock Fixed Charges (Administrative Expense 0%, Injuries and Damages 0% of Output. Insurance 0%. Depreciation 0%. Contingencies (Extraordinary) 0%, Taxes 0%, Interest 0%, Total 0% on Valuation of $000.) (a) Labor engaged in weighing, unloading and handling fuel for storage, operating hoisting apparatus, etc. (b) Include shovels and other hand tools. (c) Labor and material used for maintenance of fuel stock scales, hoisting apparatus, etc. Note:— This account is to carry the charges specified above in con- nection with weighing, unloading and handling "Fuel for Steam Generation" and "Fuel for Gas Production" placed in storage (but not other fuel). The account is to be closed monthly into "Fuel Stock Accounts" Nos. 2301-2401-2501-2601. Maintenance of docks and wharves and maintenance of coal sheds used in connection with handling or storing "Fuel Stock" should be charged to "Operating Expense Account" No. 556, and not to this account. "Fuel Stock Fixed Charges" are not to be charged in this account. B— HORSE AND VEHICLE SERVICE. 811 Horse and Vehicle Service Superintendence. 812 Horse and Vehicle Service Operating Labor. 813 Feed for Horses. 814 Horse Shoeing. 815 Horse and Vehicle Service Miscellaneous Supplies and Expenses. 816 Horse and Vehicle Service Power, Light and Heat. 817 Replacement of Horses. 818 Maintenance of Harness. S19 Maintenance of Vehicles. 820 Maintenance of Miscellaneous. Horse and Vehicle Ser- vice Equipment. 821 Maintenance of Stable Buildings, Fixtures and Grounds. 822 Horse and Vehicle Service Fixed Charges (Administra- tive Expense 0%, Injuries and Damages % of Out- put. Insurance — : — %, Depreciation %, Con- tingencies (Extraordinary) 0%. Taxes %, Interest %, Total % on Valuation of -). 26 Note:— This account, if used in lieu of "Operating Expense Ac- counts" Nos. 557, 558 and 559, is to carry all charges for "Horse and Vehicle Service." The account is to be credited with the value of the service performed at a unit price per "Horse Hour (Single)," per "Horse Hour (Double)," or per "Horse Hour (Single and Double)," to be determined and definitely specified, the accounts receiving the benefit of the service performed to be charged for same on the basis of the unit prices specified. "Horse and Vehicle Service Fixed Charges" are to be charg- ed in this account in whole or in part, as will be definitely de- termined, or eliminated entirely, as may be specified. "Profit" or "Loss" shown in this account is to be carried on the ledger under "Open Acounts," pending final disposition of such "Profit" or "Loss." C. AUTOMOBILE SERVICE. 831 Automobile Service Superintendence. 832 Automobile Service Operating Labor. 833 Automobile Service Miscellaneous Supplies and Expenses. 834 Automobile Service Power. Light and Heat. 835 Maintenance of Automobiles and Automobile Equipment. 836 Maintenance of Miscellaneous Automobile Service Equip- ment. 837 Maintenance of Automobile Service Buildings, Fixtures and Grounds. 838 Automobile Service Fixed Charges (Administrative Ex- pense 0%, Injuries and Damages % of Output. Insurance %, Depreciation %, Contingencies (Extraordinary) 0%. Taxes %, Interest %, Total % on Valuation of ). Note:— 4 This account, if used in lieu of "Operating Expense Ac- counts" Nos. 557, 558 and 559, is to carry all charges for "Auto- mobile Service," (including "Motor Cycle Service"). The account is to be credited with the value of the service performed at a unit price per "Automobile Hour," or per "Motor Cycle Hour," to be determined and definitely specified, the ac- counts receiving the benefit of the service performed to be charg- ed for same on the basis of the unit prices specified. "Automobile Service Fixed Charges" are to be charged in this acocunt in whole or in part, as will be definitely determined, or eliminated entirely, as may be specified. "Profit" or "Loss" shown in this account is to be carried on the ledger under "Open Accounts," pending final disposition of such "Profit" or "Loss." D— UTILITY SERVICE. 841 Utility Service Superintendence. 842 Utility Service Operating Labor. 843 Utility Service Miscellaneous Supplies and Expenses. 844 Utility Service Power, Light and Heat. 845 Maintenance of Utility Service Equipment. 846 Maintenance of Utility Service Buildings, Fixtures and Grounds. 847 Utility Service Fixed Charges (Adminitrative Expense 0%, Injuries and Damages % of Output. In- surance %, Depreciation %, Contingencies (Extraordinary) 0%, Taxes %, Interest -%, Total % on Valuation of ). Note:— This account, if used in lieu of "Operating Expense Ac- counts" Nos. 557, 558 and 559, is to carry all charges for "Util- ity Service," exclusive of operation and maintenance of "Rail- way Utility Equipment," carried in "Operating Expense Ac- counts," (including electric locomotives used for switching, supply cars used for transporting tickets, transfers and money, hospital car, sand and salt cars, sweepers, etc. as operated by the Transportation Department of T. M. E. R. & L. Co. The account is to be credited with the value of the service performed at a unit' price per "Utility Double Truck Motor Car Hour," per "Utility Single Truck Motor Car Hour," per "Utility Double Truck Flat Car Hour" per "Utility Flat and Dump Car Hour," per "Engine Hour," or per "Electric Loco- motive- Hour," to be determined and definitely specified, the ac- counts receiving the benefit of the service performed to be charged for same on the basis of the unit prices specified. "Utility Service Fixed Charges" are to be charged in this account in whole or in part, as will be definitely determined, or eliminated entirely, as may be specified. "Profit" or "Loss" shown in this account is to be carried on the ledger under "Open Accounts," pending final disposition of such "Profit" or "Loss." E— PRINTING BUREAU. 851 Printing Bureau Superintendence. 852 Printing Bureau Operating Labor. 853 Printing Bureau Material and Supplies (Used for Out put Product). 854 Printing Bureau Miscellaneous Supplies and Expenses 855 Printing Bureau Power. 856 Printing Bureau Rent, Light and Heat. 857 Maintenance of Printing Bureau Equipment. 858 Renewal of Type and Plates. 859 Printing Bureau Fixed Charges (Administrative Expense 0%, Injuries and Damages — — % of Output. In- surance ■' %, Depreciation %, Contingencies (Extraordinary) 0%, Taxes .' — —%. Interest %, Total % on Valuation of ). Note: — This account is to carry all charges for the operation and maintenance of the "Printing Bureau." The account is to be credited with the output product on the basis of % of what the cost of same would be if pro cured from outsiders, the "Stock Accounts" or other accounts. properly chargeable with said product, being charged with same on the basis of the unit price specified. There is no account entitled "Maintenance of Printing Bureau Buildings, Fixtures and Grounds/' "Printing Bureau Rent." being in lieu thereof. This expense should be either one or the other, dependent upon whether "Rent" is charged or not "Printing Bureau Fixed Charges" are to be charged in this account in whole or in part, as will be definitely determined.. or eliminated entirely, as may be specified. "Profit" or "Loss" shown in this account is to be carried on the ledger under "Open Accounts," pending final disposition of such "Profit" or "Loss." Each job is to be carried by specific job number showing the cost of same, as well as the price at which it could be ob tained from outsiders. F. PHOTOGRAPH BUREAU. 861 Photograph Bureau Superintendence. 862 Photograph Bureau Operating Labor. 863 Photograph Bureau Material and Supplies (used for Output Product). 864 Photograph Bureau Miscellaneous Supplies and Ex penses. 865 Photograph Bureau Power. 866 Photograph Bureau Rent. Light and Heat. 867 Maintenance of Photograph Bureau Equipment. 868 Photograph Bureau Fixed Charges (Administrative Ex- pense 0%, Injuries and Damages % of Output. In surance %, Depreciation %, Contingencies (Extraordinary) 0%, Taxes %, Interest %, Total % on Valuation of ). Note:— This account is to carry all charges for the operation and maintenance of the "Photograph Bureau." The account is to be credited with the output product oi completed photographs and prints on the basis of % of what the cost of same would be if procured from outsiders. The time of the employes of the Photograph Bureau, if engaged other than in connection with making photographs and prints. is to be charged out at a rate per hour to be specified. The "Stock Accounts" or other accounts, properly charge able are to be charged with the value of the output product received or service performed. There is no account entitled "Maintenance of Photograph Bureau Buildings. Fixtures and Grounds," "Photograph Bureau Rent," being in lieu thereof. This expense sjjould be either one or the other, dependent upon whether "Rent" is charged or not. "Photograph Bureau Fixed Charges" are to be charged in this account in whole or in part, as will be definitely determined, or eliminated entirely, as may be specified. "Profit" or "Loss" shown in this account is to be carried on the ledger under "Open Accounts," pending final disposition of such "Profit" or "Loss." 29 G— DRAUGHTING BUREAU. 871 Draughting Bureau Superintendence. 872 Draughting Bureau Operating Labor. 873 Draughting Bureau Material and Supplies (Used for Output Product). 874 Draughting Bureau Miscellaneous Supplies and Ex- penses. 875 Draughting Bureau Power. 876 Draughting Bureau Rent, Light and Heat. 877 Maintenance of Draughting Bureau Equipment. 878 Draughting Bureau Fixed Charges (Administrative Ex- pense 0%, Injuries and Damages % of Output. In- surance %. Depreciation — — %, Contingencies (Extraordinary) 0%, Taxes %. Interest %, Total % on Valuation of ). Note:— This account is to carry all charges for the operation and maintenance of the "Draughting Bureau." The account is to be credited with the output product of blue prints, at a price per square foot, on the basis of % if procured from outsiders. Draughting work is to be charged out on the basis of the actual time expended in the production of each piece of work plus 100%. The "Stock Accounts" or other accounts, properly charge able are to be charged with the value of the output product received or service performed. There is no account entitled "Maintenance of Draughting Bureau Buildings. Fixtures and Grounds," "Draughting Bureau Rent," being in lieu thereof. This expense should be either one or the other, dependent upon whether "Rent" is charged or not. "Draughting Bureau Fixed Charges" are to be charged in this account in whole or in part, as will be definitely determined, or eliminated entirely, as may be specified. "Profit" or "Loss" shown in this account is to be carried on the ledger under "Open Accounts," pending final disposition of such "Profit" or "Loss." H— LABORATORY. 881 Laboratory Superintendence. 882 Laboratory Operating Labor. 883 Laboratory Material and Supplies (Used for Tests). 884 Laboratory Miscellaneous Supplies and Expenses. 885 Laboratory Power. 886 Laboratory Rent, Light and Heat. 887 Maintenance of Laboratory Equipment. 888 Laboratory Fixed Charges (Administrative Expense 0%, Injuries and Damages %. of Output. In- surance — : — %, Depreciation %, Contingencies (Extraordinary) 0%, Taxes %, Interest —%, Total % on Valuation of — — ). 30 Note: — This account is to carry all charges for the operation and maintenance of the Laboratory." The account is to be credited with the value of tests made on the basis of % of what the cost of same would be if the tests were made by outside Laboratories. The "Stock Accounts" or other accounts, properly charge- able, are to be charged with the value of the tests made. There is no account entitled "Maintenance of Laboratory Buildings, Fixtures and Grounds," "Laboratory Rent," being in lieu thereof. This expense should be either one or the other, dependent upon whether "Rent" is charged or not. "Laboratory Fixed Charges" are to be charged in this ac count in whole or in part, as will be definitely determined, or eliminated entirely, as may be specifiel. "Profit" or "Loss" shown in this account is to be carried on the ledger under "Open Accounts," pending final disposition of such "Profit" or "Loss." I— PIPE SHOP. 891 Pipe Shop Superintendence. 892 Pipe Shop Operating Labor. 893 Pipe Shop Material and Supplies (Used for Output Pro- duct). 894 Pipe Shop Miscellaneous Supplies and Expenses. 895 Pipe Shop Power. 896 Pipe Shop Rent, Light and Heat. 897 Maintenance of Pipe Shop Equipment. 898 Pipe Shop Fixed Charges (Administrative Expense 0%, Injuries and Damages 0% of Output. In- surance %, Depreciation %j Contingencies (Extraordinary) 0%, Taxes • %, Interest %, Total % on Valuation of ). Note:— This account is to carry all charges for the operation and maintenance of the "Pipe Shop." The account is to be credited with the output product on the basis of % of what the cost of same would be if pro- cured from outsiders. The time of the Pipe Shop employes, if engaged other than in connection with making output product on work usually designated as "Job Work," is to be charged out at a rate per hour to be specified. The "Stock Accounts" or other accounts, properly charge- able are to be charged with the value of the output product received or service performed. There is no account entitled "Maintenance of Pipe Shop Buildings, Fixtures and Grounds," "Pipe Shop Rent," being in lieu thereof. This expense should be either one or the other, dependent upon whether "Rent" is charged or not. "Pipe Shop Fixed Charges" are to be chaged in this account in whole or in part, as will be definitely determined, or eliminat- ed entirely, as may be specified. "Profit" or "Loss" shown in this account is to be carried on the ledger under "Open Accounts," pending final disposition of such "Profit" or "Loss." 31 J— BRASS FOUNDRY. 901 Brass Foundry Superintendence. 902 Brass Foundry Operating Labor. 903 Brass Foundry Metals (Used for Output Product). 904 Brass Foundry Material and Supplies (Used for Output Product). 905 Brass Foundry Miscellaneous Supplies and Expenses. 906 Brass Foundry Power. Light and Heat. 907 Maintenance of Brass Foundry Equipment. 908 Maintenance of Brass Foundry Buildings, Fixtures and Grounds. 909 Brass Foundry Fixed Charges (Administrative Expense 0%, Injuries and Damages % of Output. In- surance %. Depreciation %, Contingencies (Extraordinary) 0%, Taxes %, Interest %, Total % on Valuation of ). Note:— This account is to carry all charges for the operation and maintenance of the "Brass Foundry." The account is to be credited with the output product on the basis of a ^init price per pound to be determined. The "Stock Accounts" or other accounts, properly charge- able are to be charged with the value of the output product received. "Brass Foundry Fixed Charges" are to be charged in this account in whole or in part, as will be definitely determined, or eliminated entirely, as may be specified. "Profit" or "Loss" shown in this account is to be carried on the ledger under "Open Accounts," pending final disposition of such "Profit" or "Loss." K— CAST WELDING. 911 Cast Welding Superintendence. 912 Cast Welding Operating Labor. 913 Cast Welding Material and Supplies (Used for Output Product). 914 Cast Welding Miscellaneous Supplies and Expenses. 915 Cast Welding Power and Light. 916 Maintenance of Cast Welding Equipment. 917 Maintenance of Cast Welding Buildings, Fixtures and Grounds. 918 Cast Welding Fixed Charges (Administrative Expense 0%, Injuries and Damages % of Output. In- surance %. Depreciation %, Contingencies (Extraordinary) 0%, Taxes %, Interest %, Total % on Valuation of ). Note:— This account is to carry all charges for operation and maintenance in connection with "Cast Welding." The account is to be credited with the output product on the basis of a unit price per joint to be determined. 32 The "Stock Accounts" or other accounts, properly charge- able are to be charged with the value of the output product received. "Cast Welding Fixed Charges" are to be charged in this account in whole or in part, as will be definitely determined, or eliminated entirely, as may be specified. "Profit" or "Loss" shown in this account is to be carried on the ledger under "Open Accounts," pending final disposition of such "Profit" or "Loss." L— GRAVEL PITS. 921 Gravel Pit Superintendence. 922 Gravel Pit Operating Labor. 923 Sand and Gravel taken from Pits. 924 Gravel Pit Delivery Expenses. 925 Miscellaneous Gravel Pit Supplies and Expenses. 926 Gravel Pit Power and Light. 927 Maintenance of Gravel Pit Equipment. 928 Maintenance of Gravel Pit Buildings, Fixtures and Grounds. 929 Gravel Pit Fixed Charges (Administrative Expense 0%, Injuries and Damages % of Output. In- surance %, Depreciation %, Contingencies (Extraordinary) 0%, Taxes %, Interest %, Total % on Valuation of ). Note:— This account is to carry all charges for operation and main- tenance in connection with "Gravel Pits." covering excavating for gravel, dirt or sand, screening and drying sand, at pits. The charges to No. 923, Sand and Gravel taken from Pits, are to be made to this account at 5c per cubic yard, with corresponding credit to "Property and Plant" if the gravei pit is owned by the Company and is so carried on its books, provided the gravel, dirt or sand is not used for making a fill in constructing a new line of railway, in which case it is to be charged direct to the Work Order carrying the cost of the work without any credit to "Property and Plant," and would not be put through the Special Account "Gravel Pits." The account is to be credited with the output product on the basis of a unit price per cubic yard for gravel, dirt, un- screened sand, screened sand, dry sand and birdseye gravel, to be determined. The "Stock Accounts" or other accounts, properly charge- able are to be charged with the value of the output product received or service performed. "Gravel Pit Fixed Charges" are to be charged in this ac- count in whole or in part, as will be definitely determined, or eliminated entirely, as may be specified. "Profit" or "Loss" shown in this account is to be carried on the lecfger under "Open Accounts," pending final disposition of such "Profit" or "Loss." Separate accounts are to be keot for each gravel pit op- erated, namely, "Waukesha Gravel Pit," "Big Bend Gravel Pit," "Nemahbin Gravel Pit.," "Rochester Gravel Pit." now in opera- tion or any new ones that may be opened. M— PUBLIC SERVICE BUILDING EXPENSE. 931 Public Service Building Superintendence. 932 Public Service Building Operating Labor. 933 Public Service Building Miscellaneous Supplies and Ex- penses. 934 Public Service Building Power. Light and Heat. 935 Maintenance of Public Service Building and Equipment. *936 Public Service Building Fixed Charges (Administrative Expense 0%, Injuries and Damages 0%, Insurance 0%, Depreciation 0%, Contingencies (Extraordinary) 0%, Taxes 0%, Interest 0%, Total 0%). * "Public Service Building Fixed Charges" are not to be charged in this account. Note:— This account is to carry the charges specified above for the operation and maintenance of the Public Service Building in connection with its use and occupancy, excluding the Public Service Building Power Plant, Storage Battery Station, Car House, Stable and Garage, the operation and maintenance of which will be carried under the appropriate "Power Accounts, ' "Operating Expense Accounts" or "Special Accounts." The account is to be closed monthly into the proper "Op- erating Expense Accounts" or the "Income Accounts," "Rents from Land, Buildings and Other Property" Net), "Profit on Merchandise Sales," or "Profit on Wiring and Installation Work," apportioned on a basis to be determined as between "General Use and Occupancy," "Tenant Use and Occupancy"' and "Sales Department Use and Occupancy." In making charges to "Operating Expense Accounts," "Gen- eral Use and Occupancy" is to be subdivided and charged to the proper accounts, which may include, dependent on the method used in distributing and making charges, Account No. 87, "Wages of Station Employes," Account No. 88, "Miscella- neous Station Expenses." Account No. 128, "Shop Expenses- Lighting Department," Account No. 217, "Shop Expenses-Heat- ing Department," Account No. 504, "Miscellaneous General Office Supplies and Expenses," Account No. 510, "Maintenance of General Office Buildings, Fixtures and Grounds," Account No. 554, "Operation of Stores Department." 34 CLASSIFICATION OF APPORTIONMENT ACCOUNTS. Residual Stock Expense Accounts, Numbered 1001-1100. A— RESIDUAL COKE STOCK EXPENSE. 1001 Residual Coke Stock Superintendence. 1002 Residual Coke Stock Operating Labor. 1003 Residual Coke Stock Miscellaneous Supplies and Ex- penses (including hand tools). 1004 Residual Coke Stock Power, Light and Heat. 1005 Maintenance "of Residual Coke Stock Equipment. 1006 Residual Coke Stock Selling Expenses. 1007 Residual Coke Stock Delivery Bags. 1008 Residual Coke Stock Delivery Expenses. 1009 Residual Coke Stock Fixed Charges (Administrative Expense 0%, Injuries and Damages 0% of Output. In- surance 0%, Depreciation 0%, Contingencies (Ex- traordinary) 0%, Taxes 0%, Interest 0%, Total 0% on Valuation of $000.) Note:— This account is to be' closed monthly into Stock Account No. 2603, "Coke." Maintenance of docks and wharves and maintenance of buildings, fixtures and grounds used in connection with handlr ing. storing and marketing residual coke stock, should be charged to "Operating Expense Account" No. 556. and not to this account. "Residual Coke Stock Charges" are not to be charged in this account. B— RESIDUAL COAL GAS TAR STOCK EXPENSE. 1011 Residual Coal: Gas Tar Stock Superintendence. 1012 Residual Coal Gas Tar Stock Operating Labor. 1013 Residual Coal Gas Tar Stock Miscellaneous Supplies and Expenses (including hand tools). 1014 Residual Coal Gas Tar Stock Power, Light and Heat. 1015 Maintenance of Residual Coal Gas Tar Stock Equip- ment. 1016 Residual Coal Gas Tar Stock Selling Expenses. 1017 Residual Coal Gas Tar Stock Packages. 1018 Residual Coal Gas Tar Stock Delivery Expenses. 1019 Residual Coal Gas Tar Stock Fixed Charges (Adminis- trative Expense 0%, Injuries and Damages 0% of Output. Insurance 0%, Depreciation 0%, Contin- gencies (Extraordinary) 0%. Taxes 0%, Interest 0%, Total 0% on Valuation of $000.) Note:— This account is to be closed monthly into Stock Account No. 2604, "Coal Gas Tar." Maintenance of docks and wharves and maintenance of buildings, fixtures and grounds used in connection with handl- 35 ing, storing and marketing residual coal gas tar stock, should be charged to "Operating Expense Account" No. 556, and not to this account. "Residual Coal Gas Tar Stock Fixed Charges" are not to be charged in this account. C— RESIDUAL WATER GAS TAR STOCK EXPENSE. 1021 Residual Water Gas Tar Stock Superintendence. 1022 Residual Water Gas Tar Stock Operating Labor. 1023 Residual Water Gas Tar Stock Miscellaneous Supplies and Expenses (including hand tools). 1024 Residual Water Gas Tar Stock Power, Light and Heat. 1025 Maintenance of Residual Water Gas Tar Stock Equip- ment. 1026 Residual Water Gas Tar Stock Selling Expenses. 1027 Residual Water Gas Tar Stock Packages. 1028 Residual Water Gas Tar Stock Delivery Expenses. 1029 Residual Water Gas Tar Stock Fixed Charges (Admin- istrative Expense 0%, Injuries and Damages 0% of output. Insurance 0%, Depreciation 0%, Contin- gencies (Extraordinary) 0%, Taxes 0%. Interest 0%, Total 0% on Valuation of $000.). Note:— This account is to be closed monthly into Stock Account No. 2605, "Water Gas Tar." Maintenance of docks and wharves and maintenance of buildings, fixtures and grounds used in connection with handl- ing, storing and marketing residual water gas tar stock, should be charged to "Operating Expense Account" No. 556, and not to this account. "Residual Water Gas Tar Stock Fixed Charges" are not to be charged in this account. D— RESIDUAL AMMONIA STOCK EXPENSE. 1031 Residual Ammonia Stock Superintendence. 1032 Residual Ammonia Stock Operating Labor. 1033 Residual Ammonia Stock Miscellaneous Supplies and Expenses (including hand tools). 1034 Residual Ammonia Stock Power, Light and Heat. 1035 Maintenance of Residual Ammonia Stock Equipment. 1036 Residual Ammonia Stock Selling Expenses. 1037 Residual Ammonia Stock Packages. 1038 Residual Ammonia Stock Delivery Expenses. 1039 Residual Ammonia Stock Fixed Charges (Administra- tive Expense 0%, Injuries and Damages 0% of Out- put. Insurance 0%, Depreciation 0%, Contingencies (Extraordinary) 0%, Taxes 0%, Interest 0%, Total 0% on Valuation of $000.). 36 Note:— This account is to be closed monthly into Stock Account No. 2606, "Ammonia." Maintenance of docks and wharves and maintenance of buildings, fixtures and grounds used in connection with handl- ing, storing and marketing residual ammonia stock, should be charged to "Operating Expense Account" No. 556. and nofr to this account. "Residual Ammonia Stock Fixed Charges" are not to be charged in this acocunt. E— MISCELLANEOUS RESIDUALS STOCK EXPENSE. 1041 Miscellaneous Residuals Stock Superintendence. 1042 Miscellaneous Residuals Stock Operating Labor. 1043 Miscellaneous Residuals Stock Supplies and Expenses (including hand tools). 1044 Miscellaneous Residuals Stock Power, Light and Heat. 1045 Maintenance of Miscellaneous Residuals Stock Equip- ment. 1046 Miscellaneous Residuals Stock Selling Expenses. 1047 Miscellaneous Residuals Stock Packages. 1048 Miscellaneous Residuals Stock Delivery Expenses. 1049 Miscellaneous Residuals Stock Fixed Charges (Admin- istrative Expense 0%, Injuries and Damages 0% of Output. Insurance 0%. Depreciation 0%, Contin gencies (Extraordinary) 0%. Taxes 0%, Interest 0%, Total 0% on \ aluation of $000.). Note:— This account is to be closed monthly into Stock Account No. 2607, "Miscellaneous Residuals." Maintenance of docks and wharves and maintenance of buildings, fixtures and grounds used in connection with handl- ing, storing and marketing miscellaneous residuals stock, should be charged to "Operating Expense Account" No. 556, and not to this account. "Miscellaneous Residuals Stock Fixed Charges" are not to be charged in this account. 37 CLASSIFICATION OF CAPITAL EXPENDITURE ACCOUNTS. (WORK ORDER CHARGES) Railway Department, 72 Accounts, Numbered 1101-1200. Classification Accounts A» 1101 Organization. B 1102 Franchises. C 1103 Rights, Licenses, Etc. D 1104 Right of Way. E Land. 1105 Land for Stations, Waiting Rooms and Miscellan- eous Way Buildings. 1106 Land for Power Plant Buildings. 1107 Land for Sub Station and Transformer Station Buildings. 1108 Land for Storage Battery Buildings. 1109 Land for General Office Buildings. 1110 Land for Shop and Car House Buildings. 1111 Land for" Docks and Wharves. 1112 Land for Stores Department Buildings and Stor- age Yards. 1113 Land for Utility Equipment Buildings. 1114 Miscellaneous Land. F Roadway and Track. 1115 Grading. 1116 Ballast. 1117 Ties. 1118 Rails, Rail Fastenings and Joints. 1119 Special Work. 1120 Paving. 1121 Track Laying and Surfacing. 1122 Roadway and Track Tools. 1123 Tunnels, Bridges, Trestles, Culverts and Sub- ways. 1124 Crossings, Fences, Cattle Guards and Signs. 1125 Interlocking and Other Signal Apparatus. G 1126 Telephone System. H Electric Line. 1127 Overhead Transmission System. 1128 Underground Transmission System. 1129 Overhead Distribution System. 1130 Underground Distribution System. I Buildings, Fixtures and Grounds. 1131 Stations. Waiting Rooms and Miscellaneous Way Buildings, Fixtures and Grounds. 1132 Boiler Plant Buildings, Fixtures and Grounds. 1133 Steam Power Plant Buildings, Fixtures and Grounds. 1134 Gas Producer Plant Buildings, Fixtures and Grounds. 1135 Gas Power Plant Buildings, Fixtures and Grounds. 38 1136 Hydraulic Power Plant Buildings. Fixtures and Grounds. 1137 Sub Station and Transformer Station Buildings, Fixtures and Grounds. 1138 Storage Battery Buildings. Fixtures and Grounds. 1139 General Office Buildings. Fixtures and Grounds. 1140 Shop and Car House Buildings, Fixtures and Grounds. 1141 Docks and Wharves. 1142 Stores Department Buildings, Fixtures and Grounds. 1J43 Utility Equipment Buildings, Fixtures and 1152 Storage Battery Equipment. K Rolling Stock and Miscellaneous Equipment. 1153 Revenue Cars. 1154 Revenue Locomotives. 1155 Electric Equipment of Revenue Cars and Rev- enue Locomotives. 1156 Railway Utility Equipment. 1157 Miscellaneous Utility Equipment. 1158 Shop Equipment. 1159 Office Equipment. 1160 Stores Equipment. 1161 Miscellaneous Equipment. • L Miscellaneous Capital Expenditures. 1162 Interest on Current Capital Expenditures. *1163 Bond Discount and Expense. 1164 Salaries During Construction. 1165 Office Supplies and Expenses During Construc- tion. 1166 Stationery and Printing During Construction. 1167 Law Expenses During Construction. 1168 Injuries and Damages During Construction . 1169 Insurance During Construction. 1170 Taxes during Construction. 1171 Miscellaneous Expenditures During Construction. 1172 Cost of Plant Purchased (in lieu of plant con- structed). *To apply only to Bonds issued to cover intangible and tangible capital expenditures incident to the inception, construction and acquistition of Property and Plant. CLASSIFICATION OF CAPITAL EXPENDITURE ACCOUNTS. (WORK ORDER CHARGES) Railway Department, 72 Accounts, Numbered 1101-1200. Classification Accounts A» 1101 Organization. B 1102 Franchises. C 1103 Rights. Licenses, Etc. D 1104 Right of Way. E Land. imc t * - ■* •• -»" •■• •»-» « •».-• -- 1171. Miscellanecus Expenditures During Ccnstructicn— Rail- way Department. This account should include "Engineering and Superintendence" in connection with preliminary or general construct'ion work which cannot be assigned to specific construction work. If desirable, or necessary, a subsidiary account to. cover such expenditure- made maybe opended to be entitled 1171 A. Engineering and Superin- tendence on Preliminary or General Construction Work. 1113 Land for Utility Equipment Buildings. 1114 Miscellaneous Land. F Roadway and Track. 1115 Grading. 1116 Ballast. 1117 Ties. 1118 Rails, Rail Fastenings and Joints. 1119 Special Work. 1120 Paving. 1121 Track Laying and Surfacing. 1122 Roadway and Track Tools. 1123 Tunnels, Bridges, Trestles, Culverts and Sub- ways. 1124 Crossings, Fences, Cattle Guards and Signs. 1125 Interlocking and Other Signal Apparatus. G 1126 Telephone System. H Electric Line. 1127 Overhead Transmission System. 1128 Underground Transmission System. 1129 Overhead Distribution System. 1130 Underground Distribution System. I Buildings, Fixtures and Grounds. 1131 Stations. Waiting Rooms and Miscellaneous Way Buildings. Fixtures and Grounds. 1132 Boiler Plant Buildings, Fixtures and Grounds. 1133 Steam Power Plant Buildings, Fixtures and Grounds. 1134 Gas Producer Plant Buildings, Fixtures and Grounds. 1135 Gas Power Plant Buildings, Fixtures and Grounds. 1136 Hydraulic Power Plant Buildings. Fixtures and Grounds. 1137 Sub Station and Transformer Station Buildings, Fixtures and Grounds. 1138 Storage Battery Buildings.. Fixtures and Grounds. 1139 General Office Buildings. Fixtures and Grounds. 1140 Shop and Car House Buildings, Fixtures and Grounds. 1141 Docks and Wharves. 1142 Stores Department Buildings, Fixtures and Grounds. 1143 Utility Equipment Buildings, Fixtures and Grounds. 1144 Miscellaneous Buildings, Fixtures and . Grounds. J Power Plant Equipment. 1145 Boiler Plant Equipment. 1146 Steam Power Plant Equipment. 1147 Gas Producer Equipment. 1148 Gas Power Plant Equipment. 1149 Hydraulic Power Works. 1150 Hydraulic Power Plant Equipment. 1151 Sub Station and Transformer Station Equipment. 1152 Storage Battery Equipment. K Rolling Stock and Miscellaneous Equipment. 1153 Revenue Cars. 1154 Revenue Locomotives. 1155 Electric Equipment of Revenue Cars and Rev- enue Locomotives. 1156 Railway Utility Equipment. 1157 Miscellaneous Utility Equipment. 1158 Shop Equipment. 1159 Office Equipment. 1160 Stores Equipment. 1161 Miscellaneous Equipment. • L Miscellaneous Capital Expenditures. 1162 Interest on Current Capital Expenditures. *1163 Bond Discount and Expense. 1164 Salaries During Construction. 1165 Office Supplies and Expenses During Construc- tion. 1166 Stationery and Printing During Construction. 1167 Law Expenses During Construction. 1168 Injuries and Damages During Construction. 1169 Insurance During Construction. 1170 Taxes during Construction. 1171 Miscellaneous Exoenditures During Construction. 1172 Cost of Plant Purchased (in lieu of plant con- structed). *To apply only to Bonds issued to cover intangible and tangible capital expenditures incident to the inception., construction and acquistition of Property and Plant. CLASSIFICATION OF CAPITAL EXPENDITURE ACCOUNTS. (WORK ORDER CHARGES) Lighting Department, 61 Accounts, Numbered 1201-1300. Classification Accounts A 1201 Organization. B 1202 Franchises. C 1203 Rights, Licenses, Etc. D 1204 Right of Way. E Land. 1205 Land for Power Plant Buildings. 1206 Land for Sub Station and Transformer Station . Buildings. 1207 Land for Storage Battery Buildings. 1208 Land for General Office Buildings. 1209 Land for Shop Buildings. 1210 Land for Docks and Wharves. 1211 Land for Stores Department Buildings and Storage Yards. 1212 Land for Utility Equipment Buildings. 1213 Land for Distribution System Buildings. 1214 Miscellaneous Land. F 1215 Telephone System. G Transmission and Distribution Lines. 1216 Overhead Transmission System. 1217 Underground Transmission System. 1218 Overhead Distribution System. 1219 Underground Distribution System. II Buildings, Fixtures and Grounds. 1220 Boiler Plant Buildings, Fixtures and Grounds. 1221 Steam Power Plant Buildings, Fixtures and Grounds. 1222 Gas Producer Plant Buildings, Fixtures and Grounds. 1223 Gas Power Plant Buildings, Fixtures and Grounds. 1224 Hydraulic Power Plant Buildings, Fixtures and Grounds. 1225 Sub Station and Transformer Station Buildings, Fixtures and Grounds. 1226 Storage Battery Buildings, Fixtures and Grounds. 1227 General Office Buildings, Fixtures and Grounds. 1228 Shop Buildings, Fixtures and Grounds. 1229 Docks and Wharves. 1230 Stores Department Buildings, Fixtures and Grounds. 1231 Utility Equipment Buildings, Fixtures and Grounds. 1232 ' Distribution System Buildings, Fixtures and Grounds. 1233 Miscellaneous Buildings, Fixtures and Grounds. I Power Plant Equipment. 1234 Boiler Plant Equipment. 1235 Steam Power Plant Equipment. 40 1236 Gas Producer Equipment. 1237 Gas Power Plant Equipment. 1238 Hydraulic Power Works. 1239 Hydraulic Power Plant Equipment. 1240 Sub Station and Transformer Station Equipment. 1241 Storage Battery Equipment. J Distribution System Equipment. 1242 Transformers. 1243 Meiers. 1244 Commercial Lamps and Lamp Equipment. 1245 Municipal Contract Lighting System. K Miscellaneous Equipment. 1246 Miscellaneous Utility Equipment. 1247 Shop Equipment. 1248 Office Equipment. 1249 Stores Equipment. 1250 Miscellaneous Equinment. L Miscellaneous Capital Expenditures. 1251 Interest on Current Capital Expenditures. *1252 Bond Discount and Expense. 1253 Salaries During Construction. 1254 Office Supplies and Expenses During Construe tion. 1255 Stationery and Printing During Construction. 1256 Law Expenses During Construction. 1257 Injuries and Damages During Construction. 1258 Insurance During Construction. 1259 Taxes During Construction. 1260 Miscellaneous Expenditures During Construction. 1261 Cost of Plant Purchased (in lieu of plant con- structed). *To apply only to Bonds issued to cover intangible and tangible capital expenditures incident to the inception, construction and acquisition of Property and Plant. 1260. Miscellaneous Expenditures During Construction— Light- ing Department. This account should include "Engineering and Superintendence" in connection with preliminary or general construction work which cannot be assigned to specific construction work. If desirable, or necessary, a subsidiary account to cover such expenditures made may be opened, to be entitled 1260A. Engineering and Superinten- dence on Preliminary or General Construction Work. CLASSIFICATION OF CAPITAL EXPENDITURE ACCOUNTS. (WORK ORDER CHARGES) Heating Department, 19 Accounts, Numbered 1301-1400. Classification Accounts A 1301 Organization. B 1302 Franchises. C 1303 Rights, Licenses, Etc. D 1304 Right of Way. E 1305 Land. F 1306 Telephone System. G 1307 Buildings, Fixtures and Grounds. H 1308 Power Plant Equipment. I Distribution System. 1309 Mains. 1310 Services. 1311 Meters. J Miscellaneous Equipment. 1312 Miscellaneous Utility Equipment. 1313 Shop Equipment. 1314 Office Equipment. 1315 Stores Equipment. 1316 Miscellaneous Equipment. K Miscellaneous Capital Expenditures. 1317 Interest on Current Capital Expenditures. *1318 Bond Discount and Expense. 1319 Miscellaneous Capital Expenditures. *To apply only to Bonds issued to cover intangible and tangible capital expenditures incident to the inception, construction and acquisition of Property and Plant. CLASSIFICATION OF CAPITAL EXPENDITURE ACCOUNTS. (WORK ORDER CHARGES) Gas Department, 48 Accounts, Numbered 1401-1500. Classification Accounts A 1401 Organization. B 1402 Franchises. C 1403 Rights, Licenses. Etc. D 1404 Right of Way. E Land. 1405 Land for Gas Works. . 1406 Land for General Office Buildings. 1407 Land for Shop Buildings. 1408 Land for Docks and Wharves. 1409 Land for Stores Department Buildings and Stor- age Yards. 1410 Land for Utility Equipment Buildings. 1411 Land for Distribution Department Buildings. 1412 Miscellaneous Land. 1413 Telephone System G Buildings, Fixtures and Grounds. 1414 Boiler Plant Buildings, Fixtures and Grounds. 1415 Coal Gas Buildings. Fixtures and Grounds. 1416 Water Gas Buildings. Ebettt**- — ' r '-- 1319. Miscellanecus Capital Expenditures-Heating Depart- itit miscellaneous Buildings, Fixtures and Grounds. H Gas Production Apparatus. 1425 Boilers and Boiler Plant Equipment. 1426 Coal Gas Apparatus. 1427 Water Gas Apparatus. 1428 Purchased Gas Apparatus. 1 Distribution System. 1429 Mains. 1430 Services. 1431 Meters. 1432 Municipal Contract Lighting System. J Miscellaneous Equipment. 1433 Miscellaneous Utility Equipment. 1434 Shop Equipment. 1435 Office Equipment. 1436 Stores Equipment. 1437 Miscellaneous Equipment. 43 CLASSIFICATION OF CAPITAL EXPENDITURE ACCOUNTS. (WORK ORDER CHARGES) Heating Department, 19 Accounts, Numbered 1301-1400. Classification Accounts A 1301 Organization. Franchises. Rights, Licenses, Etc. Right of Way. Land. Telephone System. Buildings, Fixtures and Grounds. Power Plant Equipment. I Distribution System. 1309 Mains. 1310 Services. B 1302 C 1303 D 1304 E 1305 F 1306 G 1307 H 1308 .v voj/iwi .expenditures. '1318 Bond Discount and Expense. 1319 Miscellaneous Capital Expenditures. *To apply only to Bonds issued to cover intangible and tangible capital expenditures incident to the inception, construction and acquisition of Property and Plant. 42 CLASSIFICATION OF CAPITAL EXPENDITURE ACCOUNTS. (WORK ORDER CHARGES) Gas Department, 48 Accounts, Numbered 1401-1500. Classification Accounts A 1401 Organization. B 1402 Franchises. C 1403 Rights, Licenses. Etc. D 1404 Right of Way. £ Land. 1405 Land for Gas Works. . 1406 Land for General Office Buildings. 1407 Land for Shop Buildings. 1408 Land for Docks and Wharves. 1409 Land for Stores Department Buildings and Stor- age Yards. 1410 Land for Utility Equipment Buildings. 1411 Land for Distribution Department Buildings. 1412 Miscellaneous Land. 1413 Telephone System G Buildings, Fixtures and Grounds. 1414 Boiler Plant Buildings, Fixtures and Grounds. 1415 Coal Gas Buildings, Fixtures and Grounds. 1416 Water Gas Buildings, Fixtures and Grounds. 1417 Purchased Gas Buildings, Fixtures and Grounds. 1418 General Office Buildings, Fixtures and Grounds. 1419 Shop Buildings, Fixtures and Grounds. 1420 Docks and Wharves. 1421 Stores Deoartment Buildings, Fixtures and Grounds. 1422 Utility Equipment Buildings, Fixtures and Grounds. 1423 Distribution Department Buildings. Fixtures and Grounds. 1424 Miscellaneous Buildings, Fixtures and Grounds. H Gas Production Apparatus. 1425 Boilers and Boiler Plant Equipment. 1426 Coal Gas Apparatus. 1427 Water Gas Apparatus. 1428 Purchased Gas Apparatus. 1 Distribution System. 1429 Mains. 1430 Services. 1431 Meters. 1432 Municipal Contract Lighting System. J Miscellaneous Equipment. 1433 Miscellaneous Utility Equipment. 1434 Shop Equipment. 1435 Office Equipment. 1436 Stores Equipment. 1437 Miscellaneous Equipment. 43 K Miscellaneous Capital Expenditures. 1438 Interest on Current Capital Expenditures. *1439 Bond Discount and Expense. 1440 Salaries During Construction. 1441 Office Supplies and Expenses During Construc- tion. 1442 Stationery and Printing During Construction. 1443 Law Expenses During Construction. 1444 Injuries and Damages During Construction. 1445 Insurance During Construction. 1446 Taxes During Construction. 1447 Miscellaneous Expenditures During Construction. 1448 Cost of Plant Purchased (in lieu of plant con- structed). *To apply only to Bonds issued to cover intangible and tangible capital expenditures incident to the inception, construction and acquisition of Property and Plant. 44 CLASSIFICATION OF RESERVE FUND EXPENDITURE ACCOUNTS. 1506 Underground Distribution System. DD 1507 Buildings, Fixtures and Grounds. EE 1508 Power Plant Equipment. FF Rolling Stock and Miscellaneous Equipment. 1509 Revenue Cars. 1510 Revenue Locomotives. 1511 Electric Equipment of Revenue Cars and Loco- motives. 1512 Railway Utility Equipment. 1513 Miscellaneous Utility Equipment. 1514 Shop Equipment. 151j Office Equipment. 1516 Stores Equipment. 1517 Miscellaneous Equipment. GG 1518 Miscellaneous Reserve Fund Expenditures. 46 K Miscellaneous Capital Expenditures. 1438 Interest on Current Capital Expenditures. *1439 Bond Discount and Expense. 1440 Salaries During Construction. 1441 Office Supplies and Expenses During Construc- tion. 1442 Stationery and Printing During Construction. 1443 Law Expenses During Construction. 1444 Injuries and Damages During Construction. 1445 Insurance During Construction. 1446 Taxes During Construction. 1447 Miscellaneous Expenditures During Construction. 1448 Cost of Plant Purchased (in lieu of plant con- structed). ♦To apply only to Bonds issued to cover intangible and tangible capital expenditures incident to the inceotion. 1447. Miscellaneous Expenditures During Construction — Gas Department. This account should include "Engineering and Superintend- ence" in connection with preliminary or general construction work which cannot be assigned to specific construction work. If desirable, or necessary, a subsidiary account to cover such expenditures made may be opened, to be entitled 1447A, Engineering and Superintend- ence on Preliminary or General Construction Work. 44 CLASSIFICATION OF RESERVE FUND EXPENDITURE ACCOUNTS. (WORK ORDER CHARGES) Railway Department, 18 Accounts, Numbered 1501-1600. Classification Accounts A A 1501 Roadway and Track. BB 1502 Telephone System. CC Electric Line. 1503 Overhead Transmission System. 1504 Underground Transmission System. 1505 Overhead Distribution System. 1506 Underground Distribution System. DD 1507 Buildings, Fixtures and Grounds. EE 1508 Power Plant Equipment. FF Rolling Stock and Miscellaneous Equipment. 1509 Revenue Cars. 1510 Revenue Locomotives. 1511 Electric Equipment of Revenue Cars and Loco- motives. 1512 Railway Utility Equipment. 1513 Miscellaneous Utility Equipment. 1514 Shop Equipment. 1515 Office Equipment. 1516 Stores Equipment. 1517 Miscellaneous Equipment. GG 1518 Miscellaneous Reserve Fund Expenditures. 45 CLASSIFICATION OF RESERVE FUND EXPENDITURE ACCOUNTS. (WORK ORDER CHARGES) Lighting Department, 17 Accounts, Numbered 1601-1700. Classification Accounts AA 1601 Telephone System. BB Transmission and Distribution Lines. 1602 Overhead Transmission System. 1603 Underground Transmission System. 1604 Overhead Distribution System. 1605 Underground Distribution System. CC 1606 Buildings, Fixtures and Grounds. DD 1607 Power Plant Equipment. EE Distribution System Equipment. 1608 Transformers. 1609 Meters. 1610 Commercial Lamps and Lamp Equipment. 1611 Municipal Contract Lighting System. FF Miscellaneous Equipment. 1612 Miscellaneous Utility Equipment. 1613 Shop Equipment. 1614 Office Equipment. 1615 Stores Equipment. _ 1616 Miscellaneous Equipment. GG 1617 Miscellaneous Reserve Fund Expenditures. 46 CLASSIFICATION OF RESERVE FUND EXPENDITURE ACCOUNTS. (WORK ORDER CHARGES) Heating Department, 12 Accounts, Numbered 1701-1800. Classification Accounts AA 1701 Telephone System. BB 1702 Buildings, Fixtures and Grounds. CC 1703 Power Plant Equipment. DD Distribution System. 1704 Mains. 1705 Services. 1706 Meters. EE Miscellaneous Equipment. 1707 Miscellaneous Utility Equipment. 1708 Shop Equipment. 1709 Office Equipment. 1710 Stores Equipment. 1711 Miscellaneous Equipment. FF 1712 Miscellaneous Reserve Fund Expenditures. 47 CLASSIFICATION OF RESERVE FUND EXPENDITURE ACCOUNTS. (WORK ORDER CHARGES) Gas Department, 16 Accounts, Numbered 1P>01-1900. Classification Accounts AA 1801 Telephone System. BB 1802 Buildings, Fixtures and Grounds. CC Gas Production Apparatus. 1803 Boilers and Boiler Plant Equipment. 1804 Coal Gas Apparatus. 1805 Water Gas Apparatus. 1806 Purchased Gas Apparatus. DD Distribution System. 1807. Mains. 1808 Services. 1809 Meters. 1810 Municipal Contract Lighting System. EE Miscellaneous Equipment. 1811 Miscellaneous Utility Equipment. 1812 Shop Equipment. 1813 Office Equipment. 1814 Stores Equipment. 1815 Miscellaneous Equpiment. FF 1816 Miscellaneous Reserve Fund Expenditures. 48 CLASSIFICATION OF RESERVE FUND EXPENDITURE ACCOUNTS. (DIRECT RESERVE CHARGES) Railway Department, 8 Accounts, Numbered 1901-2000. 1901 Uncollectible Accounts Reserve Fund. 1902 Promotion of Business Reserve Fund. 1903 Injuries and Damages Reserve Fund. 1904 Insurance Reserve Fund. 1905 Law Expenses-General, Reserve Fund. 1906 Relief and Pension Association Expenses Reserve Fund. 1907 Contingencies Reserve Fund. 1908 Sundry Reserve Funds (Sundry Reserve Charges not includible in any of the preceding accounts). Lighting Department, 8 Accounts, Numbered 2001-2100. 2001 Uncollectible Accounts Reserve Fund. 2002 Promotion of Business Reserve Fund. 2003 Injuries and Damages Reserve Fund. 2004 Insurance Reserve Fund. 2005 Law Expenses-General. Reserve Fund. 2006 Relief and Pension Association Expenses Reserve Fund. 2007 Contingencies Reserve Fund. 2008 Sundry Reserve Funds (Sundry Reserve Charges not includible in any of the preceding accounts). Heating Department, 8 Accounts, Numbered 2101-2200. 2101 Uncollectible Accounts Reserve Fund. 2102 Promotion of Business Reserve Fund. 2103 Injuries and Damages Reserve Ft*nd. 2104 Insurance Reserve Fund. 2105 Law Expenses-General, Reserve Fund. 2106 Relief and Pension Association Expenses Reserve Fund. 2107 Contingencies Reserve Fund. 2108 Sundry Reserve Funds (Sundry Reserve Charges not includible in any of the preceding accounts). Gas Department, 8 Accounts, Numbered 2201-2300. 2201 Uncollectible Accounts Reserve Fund. 2202 Promotion of Business Reserve Fund. 2203 Injuries and Damages Reserve Fund. 2204 Insurance Reserve Fund. 2205 Law Expenses-General, Reserve Fund. 2206 Relief and Pension Association Expenses Reserve Fund. 2207 Contingencies Reserve Fund. 2208 Sundry Reserve Funds (Sundry Reserve Charges not includible in any of the preceding accounts). 49 CLASSIFICATION OF STOCK ACCOUNTS. (MATERIAL AND SUPPLIES) Railway Department, 14 ..ccounts, Numbered 2301-2400. 2301 Fuel for Power. 2302 Power Plant Supplies. 2303 Roadway and Track Material. 2304 Track Salt. 2305 Electric Line Materials. 2306 Wire and Cable Reels. 2307 Car and Locomotive Materials. 2308 Car Service Supplies. 2309 Employes' Uniform Cloth and Buttons. 2310 Tickets and Transfers. 2311 Stationery and Printing. 2312 Postage Stamps and Postal Cards. 2313 Material in Process of Manufacture. 2314 Miscellaneous Material and Supplies. Note:— Material and supplies carried in stock should be charged to the proper Stock Accounts at invoice cost if purchased from out- siders, or production cost if produced or manufactured by the Company. Material and supplies transferred from one stock account to another should be credited and debited at the invoice or pro- duction cost. Material and supplies taken from stock, for the use of the Company, should be credited to the proper Stock Accounts at cost, plus the percentage charge added for handling, etc., and charged to the proper accounts receiving the benefit of the use of the material and supplies. Material and supplies sold from stock should be credited to the proper Stock Accounts at cost, plus the percentage charge added for handling, etc.; any profit over and above this cost should be credited to Income Account No. 2754, "Profit on Material and Supplies or Other Property Sold," in the absence of any specific instructions to the contrary. Companies may use the lot number system for the purpose of identifying specifically the various kinds of material and supplies carried in stock, each item of material and supplies be ing specifically identified by a lot number. A record of each lot number issued must be made and a lot number once issued for a specific kind of material must not be changed or reissued for a different kind of material from the material for which such lot number was originally issued, unless the material becomes obsolete. All expenses incident to the manufacture of material and supplies by the Comnan- should be charged to the proper pri mary * account, "Material in Process of Manufacture" (No. 2313), by lot numbers, said material and supplies so manufac- tured to be transferred from "Material in Process of Manufac- 60 ture" (No. 2313). to the proper Stock Accounts after the mate- rial and supplies in process of manufacture have been placed in stock. This transfer must be made through the "Material Transfer Sheet" (T. M. E. R. & L. Co. Form 1556) , and appear in the Stock Accounts even if the material is issued or used without being actually placed in stock. UNIVERSITY 51 CLASSIFICATION OF STOCK ACCOUNTS. (MATERIAL AND SUPPLIES) Lighting Department, 15 Accounts, Numbered 2401-2500. 2401 Fuel for Power. 2402 Power Plant Supplies. 2403 Electric Line Material (Transmission and Distribution Lines). 2404 Wire and Cable Reels. 2405 Transformers. 2406 Meters. 2407 Lamps and Lamp Supplies. 2408 Electric Appliances. 2409 Employes' Uniform Cloth and Buttons. 2410 Stationery and Printing. 2411 Postage Stamps and Postal Cards. 2412 Material in Process of Manufacture. 2413 Merchandise Sales Material arid Supplies. 2414 Wiring and Installation Work Material and Supplies. 2415 Miscellaneous Material and Supplies. Note:— Material and supplies carried in stock should be charged to the proper Stock Accounts at invoice cost if purchased from out siders, or production cost if produced or manufactured by the Company. Material and supplies transferred from one stock account to another should be credited and debited at the invoice or pro- duction cost. Material and supplies taken from stock, for the use of the Company, should be credited to the proper Stock Accounts at cost, plus the percentage charge added for handling, etc., and charged to the proper accounts receiving the benefit of the use of the material and supplies. Material and supplies sold from stock exclusive of "Mer- chandise Sales Material and Supplies" or "Wiring and Installa tion Work Material and Supplies." should be credited to the proper Stock Accounts at cost plus the percentage charge added for handling, etc.; any profit over and above this cost should be credited to Income Account No. 2856, "Profit on Material and Supplies or Other Property Sold," in the absence of any specific instructions to the contrary. , Profit on material and supplies sold from "Merchandise Sales Stock," should be credited to Income Account No. 2854, "Profit on Merchandise Sales." Profit on material and supplies sold from "Wiring and In- stallation Work Stock." should be credited to Income Account No. 2855, "Profit on Wiring and Installation Work. Companies may use the lot number system for the purpose of identifying specifically the various kinds of material and supplies carried in stock, each item of material and supplies be- ing specifically identified by a lot number. A record of each lot number issued must be made and a lot number once issued for a specific kind of material must not be changed or reissued for a different kind of material from the material for which such lot number was originally issued, unless the material becomes obsolete. All expenses incident to the manufacture of material and supplies by the Company should be charged to the proper pri- mary account, "Material in Process cf Manufacture" (No. 2412), by lot numbers, said material and supplies so manfac- tured to be transferred from "Material in Process of Manufac- ture" (No. 2412), to the proper Stock Accounts after the mate- rial and supplies in process of manufacture have been placed in stock. This transfer must be made through the "Material Transfer Sheet" (T. M. E. R. & L. Co. Form 1556), and appear in the Stock Accounts even if the material is issued or used without being actually placed in stock. CLASSIFICATION OF STOCK ACCOUNTS. (MATERIAL AND SUPPLIES) Heating Department, 13 Accounts, Numbered 2501-2600. 2501 Fuel for Steam. 2502 Power Plant Supplies. 2503 Cast Pipe and Fittings. 2504 Wrought Pipe and Fittings. 2505 Miscellaneous Pipe and Fittings. 2506 Meters. 2507 Employes' Uniform Cloth and Buttons. 2508 Stationery and Printing. 2509 Postage Stamps and Postal Cards. 2510 Material in Process of Manufacture. 2511 Merchandise Sales Material and Supplies. 2512 Installation Work Material and Supplies. 2513 Miscellaneous Material and Supplies. Note: — Material and supplies carried in stock should be charged to the proper Stock Accounts at invoice cost if purchased from out- siders, or production cost if produced or manufactured by the Company. Material and supplies transferred from one stock account to another should be credited and debited at the invoice or pro- duction cost. Material and supplies taken from stock, for the use of the Company, should be credited to the proper Stock Accounts at cost, plus the percentage charge added for handling, etc.. and charged to the proper accounts receiving the benefit of the use of the material and supplies. Material and supplies sold from stock, exclusive of "Mer- chandise Sales Material and Supplies," or "Installation Work Material and Supplies," should be credited to the proper Stock Accounts at cost, plus the percentage^ charge added for handl- ing, etc.; any profit over and above this cost should be credited to Income Account No. 2956, "Proht on Material and Supplies or Other Property Sold," in the absence of any specific in- structions to the contrary. Profit on material and supplies sold from "Merchandise Sales Stock," should be credited to Income Account No. 2954. "Profit on Merchandise sales." Profit on material and Supplies sold from "Installation Work Stock," should be credited to Income Account No. 2955, "Profit on Installation Work." Companies may use the lot number system for the purpose of identifying specifically the various kinds of material and supplies carried in stock, each item of material and supplies be- ing specifically identified !>y a lot number. A record of each lot number issued must be made and a lot number once issued for a specific kind of material must not be changed or reissued for a different kind of material from the material for which such lot number was originally issued, unless the material becomes obsolete. All expenses incident to the manufacture of material and supplies bv the Company should be charged to the proper pri- 64 mary account, "Material in Process of Manufacture" (No. 2510), by lot numbers, said material and supplies so manufac- tured to be transferred from "Material in Process of Manufac- ture" (No. 2510), to the proper Stqck Accounts after the mate- rial and supplies in process of manufacture have been placed in stock. This transfer must be made through the "Material Transfer Sheet" (T. M. E. R. & L. Co. Form 1556), and appear in the Stock Accounts even if the material is issued or used without being actually placed in stock. 55 CLASSIFICATION OF STOCK ACCOUNTS. (MATERIAL AND SUPPLIES) Gas Department, 21 Accounts, Numbered 2601-2700. 2601 Coal for Gas Production. 2602 Oil for Gas Production. 2603 Coke. 2604 Coal Gas Tar. 2605 Water Gas Tar. 2606 Ammonia. 2607 Miscellaneous Residuals. 2608 Purifying Material. 2609 Cast PHe and Fittings. 2610 Wrought Pipe and Fictings. 2611 Miscellaneous Pipe and Fittings. 2612 Meters. 2613 Gas Appliances. 2614 Gas Holder Stock. 2615 Employes' Uniform Cloth and Buttons. 2616 Stationery and Printing. 2617 Postage Stamps and Postal Cards. 2618 Material in Process of Manufacture. 2619 Merchandise Sales Material and Supplies. 2620 Piping and Connecting" Work Material and Supplies. 2621 idiscellaneous Material and Supplies. Note:— Material and supplies carried in stock should be charged to the proper Stock Accounts at invoice cost if purchased from out- siders, or production cost if produced or manufactured by the Company. Material and supplies transferred from one stock account to another should be credited and debited at the invoice or pro- duction cost. Material and supplies taken from stock, for the use of the Company, should be credited to the proper Stock Accounts at cost, plus the percentage charge added for handling, etc., and charged to the proper accounts receiving the benefit of the use of the material and supplies. Material and supplies sold from stock, exclusive of "Mer- chandise Sales Material and Supplies" or "Piping and Connect- ing Work Material and Supplies," should be credited to the proper Stock Accounts at cost, plus the percentage charge added for handling, etc.; any profit over and above this cost should be credited to Income Account No. 3056, "Profit on Material and Supplies or Other Property Sold," in the absence of any specific instructions to the contrary. Profit on material and supplies sold from "Merchandise Sales Stock," should be credited to Income Account No. 3054, "Profit on Merchandise Sales." -Profit on material and supplies sold from "Piping and Connecting Work Stock," should be credited to Income Ac- count No. 3055, "Profit on Piping and Connections." Residuals taken from stock, for the use of the Company, or sold, should be credited to the proper Stock Accounts at 56 cost, (including "Purchase" or "Production" cost and "Residual Stock Expense"), plus the percentage charge for handling, etc. Any profit on residuals sold over and above cost should be credited to Income Accounts Nos* 3007, 3008, 3009, 3010 and 3011. Companies may use the lot number system for the purpose of identifying specifically the various kinds of material and supplies carried in stock, each item of material and supplies be- ing specifically identified by a lot number. A record of each lot number issued must be made and a lot number once issued for a specific kind of material must not be changed or reissued for a different kind of material from the material for which such lot number was originally issued, unless the material becomes obsolete. All expenses incident to the manufacture of material and supplies bv the Company should be charged to the proper pri- mary account, "Material in Process of Manufacture" (No. 2618), by lot numbers, said material and supplies so manufac- tured to be transferred from "Material in Process of Manufac- ture" (No. 2618), to the proper Stock Accounts after the mate- rial and supplies in process of manufacture have been placed in stock. This transfer must be made through the "Material Transfer Sheet" (T. M. E. R. & L. Co. Form 1556), and appear in the Stock Accounts even if the material is issued or used without being actually placed in stock. 57 CLASSIFICATION OF INCOME ACCOUNTS. Railway Department, 29 Accounts, Numbered 2701-2800. OPERATING REVENUES. A — Revenue from Transportation, 10 Accounts, Numbered 2701- 2725. 2701 Passenger Revenue. 2702 Baggage Revenue. 2703 Parlor and Chair Car Revenue. 2704 Special Car Revenue (Chartered Cars). 2705 Mail Revenue. 2706 Express Revenue. 2707 Milk Revenue. 2708 Freight Revenue. 2709 Switching Revenue. 2710 Miscellaneous Transportation Revenue. B — Revenue from Operations Other than Tarnsportation, 13 Accounts, Numbered 2726-2750. 2726 Station Privileges. 2727 Car Privileges (Car Advertising— Other Car Privileges). 2728 Parcel Room Receipts. 2729 Storage (on Freight and Baggage). 2730 Car Service (Demurrage). 2731 Telephone Service. 2732 Rents from Tracks and Terminals. 2733 Rents from Equipment. 2734 Rents from Land, Buildings, and Other Property. 2735 Sale of Power. 2736 Joint Electric Power Revenue (Profit). 2737 Revenue from Parks, Resorts and Attractions (Profit). 2738 Miscellaneous Revenues from Operations Other Than Transportation. C — Non-Operating Revenues, 6 Accounts, Numbered 2751-2800. 2751 Rents from Land, Buildings and Other Property (Net). 2752 Interest on Deposits. 2753 Interest and Dividends from Investments. 2754 Profit on Material and Supplies or Other Property Sold. 2755 Profit on Sundry Outside Operations. 2756 Miscellaneous Non-Operating Revenues. CLASSIFICATION OF INCOME ACCOUNTS. Lighting Department, 19 Accounts, Numbered 2801-2900. A — Operating Revenues, 11 Accounts, Numbered 2801-2850. 2801 Commercial Lighting Earnings — Direct Current. 2802 Commercial Lighting Earnings — Alternating Current. 2803 Commercial Lighting Earnings — 25 Cycle Service. 2804 Municipal Contract Lighting Earnings. 2805 Commercial Power Earnings — Direct Current. 2806 Commercial Power Earnings — Alternating Current. 2807 Commercial Power Earnings — 600 Volt Railway Cur- rent. 2808 Commercial Power Earnings — 25 Cycle Service. 2809 Municipal Power Earnings. 2810 Sales of Electric Current to Other Public Utilities. 2811 Miscellaneous Earnings from Operation. B — Non-Operating Revenues, 8 Accounts, Numbered 2851-2900. 2851 Rents from Land, Buildings and Other Property (Net). 2852 Interest on Deposits. 2853 Interest and Dividends from Investments. 2854 Profit on Merchandise Sales. 2855 Profit on Wiring and Installation Work. *2856 Profit on Material and Supplies or Other Property Sold. *2857 Profit on Sundry Outside Operations. 2858 Miscellaneous Non-Operating Revenues. ♦Other than No. 2854 Profit on Merchandise Sales or No. 2855 Profit on Wiring and Installation Work. CLASSIFICATION OF INCOME ACCOUNTS. Heating Department, 11 Accounts, Numbered 2901-3000. A — Operating Revenues, 3 Accounts, Numbered 2901-2950. 2901 Low Pressure Steam Earnings. 2902 High Pressure Steam Earnings. 2903 Miscellaneous Earnings from Operation. B — Non-Operating Revenues, 8 Accounts, Numbered 2951-3000. 2951 Rents from Land. Buildings and Other Property (Net) 2952 Interest on Deposits. 2953 Interest and Dividends from Investments. 2954 Profit on Merchandise Sales. 2955 Profit on Installation Work. *2956 Profit on Material and Supplies or Other Property Sold ♦2957 Profit on Sundry Outside Operations. 2958 Miscellaneous Non-Operating Revenues. ♦Other than No. 2954 Profit on Merchandise Sales or No, 2955 Profit on Installation Work. CLASSIFICATION OF INCOME ACCOUNTS. Gas Department, 20 Accounts, Numbered 3001-3100. A — Operating Revenues, 12 Accounts, Numbered 3001-3050. 3001 Commercial Earnings — Lighting. 3002 Commercial Earnings — Fuel. 3003 Industrial Earnings. 3004 Power Earnings. 3005 Municipal Contract Lighting Earnings. 3006 Sales of Gas to Other Public Utilities. 3007 Earnings from Residuals — Coke (Net). 3008 Earnings from Residuals — Coal Gas Tar (Net). 3009 Earnings from Residuals — Water Gas Tar (Net). 3010 Earnings from Residuals — Ammonia (Net). 3011 Earnings from Residuals — Miscellaneous Residuals (Net). 3012 Miscellaneous Earnings from Operation. B — Non-Operating Revenues, 8 Accounts, Numbered 3051-3100. 3051 Rents from Land. Buildings and Other Property (Net) 3052 Interest on Deposits. 3053 Interest and Dividends from Investments. 3054 Profit on Merchandise Sales. 3055 Profit on Piping and Connections. *3056 Profit on Material and Supplies or Other Property Sold *3057 Profit on Sundry Outside Operations. 3058 Miscellaneous Non-Operating Revenues. ♦Other than No. 3054 Profit on Merchandise Sales or No. 3055 Profit on Piping and Connections. CLASSIFICATION OF GENERAL LEDGER ACCOUNTS Railway Department, 40 Accounts, Numbered 3101-3150. ASSETS. Property and Plant. 3101 Property and Plant — General Account. 3102 Capital Expenditures Current Fiscal Year. Treasury Securities. 3103 Treasury Stock. 3104 Treasury Bonds. Investments. * 3105 Stocks and Bonds of Other Companies. 3106 Sundry Investments. Reserve, Sinking and Special Fund Assets. 3107 Depreciation Reserve Fund Investments. 3108 Sinking Fund Investments. 3109 Amortization Reserve Fund Investments. 3110 Injuries and Damages Reserve Fund Investments. 3111 Insurance Reserve Fund Investments. 3112 Surety Deposits Reserve Fund Investments. 3113 Sundry Reserve Fund Investments. Current Assets. 3114 Cash. 3115 Notes and Bills Receivable. 3116 Accounts Receivable. 3117 Interest and Dividends Receivable. 3118 Material and Supplies. 3119 Sundry Current Assets. Prepaid Accounts. 3120 Prepaid Insurance. 3121 Prepaid Taxes. 3122 Prepaid Interest. 3123 Sundry Prepaid Accounts. Open Accounts. 3124 Freight. 3125 Outside Work in Progress. 3126 Outside Work Completed. 3127 Work Orders. 3128 Sundry Open Debit Accounts. Income Debit Accounts. 3129 Operating Expenses (Operating Expense Accounts No. 1-590). 3130 Maintenance (Operating Expense Account No. 591. 3131 Depreciation (Operating Expense Account No. 592). 3132 Contingencies — Extraordinary (Operating Expense Ac- count No. 593). 3133 Taxes (Operating Expense Account No. 594). 3134 Interest on Funded Debt. 3135 Interest on Real Estate Mortgages. 3136 Interest on Floating Debt. 3137 Contractual Sinking Fund Requirement!. 3138 Amortization Reserve Requirements. 3139 Preferred Stock Dividends. 3140 Common Stock Dividends. CLASSIFICATION OF GENERAL LEDGER ACCOUNTS. Railway Department, 44 Accounts, Numbered 3151-3200. LIABILITIES. Capital Liabilities. 3151 Capital Stock — Preferred. 3152 Capital Stock — Common. *3153 Funded Debt— Bonds. Mortgage Liabilities. 3154 Real Estate Mortgages. 3155 Sundry Mortgages. Current Liabilities. 3156 Notes and Bills Payable. 3157 Accounts Payable — Pay Rolls Payable. 3158 Accounts Payable — Vouchers Payable. 3159 Accounts Payable — Sundry. 3160 Matured Interest on Funded Debt Unpaid. 3161 Matured Interest on Notes and Bills Payable Unpaid. 3162 Dividends Unpaid. 3163 Surety Deposits — Employes. 3164 Deposits Sundry. 3165 Unclaimed Wages. 3166 Tickets Sales (Unredeemed Tickets). 3167 Sundry Current Liabilities. Accrued Liabilities. 3168 Insurance Accrued. 3169 Taxes Accrued. 3170 Unmatured Interest on Funded Debt Accrued. 3171 Unmatured Interest on Notes and Bills Payable Ac- crued. 3172 Dividends Accrued — Preferred Stock. 3173 Dividends Accrued Common Stock. 3174 Water Rent Accrued. 3175 Sundry Accrued Liabilities. Open Accounts. 3176 Special Accounts. 3177 Reserve, Sinking and Special Fund Investment Earn- ings. 3178 Sundry Open Credit Accounts. Reserve, Sinking and Special Fund Liabilities. 3179 Depreciation Reserve Fund. 3180 Sinking Fund. 3181 Amortization Reserve Fund. 3182 Maintenance Reserve Fund. 3183 Uncollectible Accounts Reserve Fund. 3184 Promotion of Business Reserre Fund. 3185 Injuries and Damages Reserve Fund. 3186 Insurance Reserve Fund. 3187 Law Expenses — General, Reserve Fund. 3188 Relief and Pension Association Expenses Reserve Fund. 3189 Contingencies Reserve Fund. 3190 Sundry Reserve Funds. 63 Profit and Loss. 3191 Income Account Current Fiscal Year. 3192 Profit and Loss. Income Credit Accounts. 3193 Operating Revenues (Income Accounts No. 2701-2750). 3194 Non-Operating Revenues (Income Accounts No. 2751- 2800. ^Description to be inserted. If more than one issue, each issue to be described and designated by separate subsidiary accounts numbered and lettered, as 3153A, 3153B. 3153C. etc. 64 CLASSIFICATION OF GENERAL LEDGER ACCOUNTS. Lighting Department, 43 Accounts, ii umbered 3201-3250. ASSETS. Property and Plant. 3201 Property and Plant — General Account. 3202 Capital Expenditures Current Fiscal Year. Treasury Securities. 3203 Treasury Stock. 3204 Treasury Bonds. Investments. 3205 Stocks and Bonds of Other Companies. 3206 Sundry Investments. Reserve, Sinking and Special Fund Assets. 3207 Depreciation Reserve Fund Investments. 3208 Sinking Fund Investments. 3209 Amortization Reserve Fund Investments. 3210 Injuries and Damages Reserve Fund Investments. 3211 Insurance Reserve Fund Investments. 3212 Surety Deposits Reserve Fund Investments. 3213 Sundry Reserve Fund Investments. Current Assets. 3214 Cash. 3215 Notes and Bills Receivable. 3216 Accounts Receivable. 3217 Interest and Dividends Receivable. 3218 Material and Supplies. 3219 Sundry Current assets. Prepaid Accounts. 3220 Prepaid Insurance. 3221 Prepaid Taxes. 3222 Prepaid Interest. 3223 Sundry Prepaid Accounts. Open Accounts. 3224 Freight. 3z25 Merchandise Sales. 3226 Customers' Work in Progress. 3227 Customers' Work Completed. 3228 Outside Work in Progress. 3229 Outside Work Completed. 3230 Work Orders. 3231 Sundry Open Debit Accounts. Income Debit Accounts. 3232 Operating Expenses (Operating Expense Accounts No. 1-590. 3233 Maintenance (Operating Expense Account No. 591). 3234 Depreciation (Operating Expense Account No. 592). 3235 Contingencies — Extraordinary (Operating Expense Ac- count No. 593). 3236 Taxes (Operating Expense Account No. 594). 3237 Interest on Funded Debt. 3238 Interest on Real Estate Mortgages. 3239 Interest on Floating Debt. 3240 Contractual Sinking Fund Requirements. 3241 Amortization Reserve Requirements. 3242 Preferred Stock Dividends. , 3243 Common Stock Dividends. 65 CLASSIFICATION OF GENERAL LEDGER ACCOUNTS. Lighting Department, 44 Accounts, Numbered 3251-3300. LIABILITIES. Capital Liabilities. 3251 Capital Stock — Preferred. 3252 Capital Stock — Common. *3253 Funded Debt— Bonds. Mortgage Liabilities. 3254 Real Estate Mortgages. 3255 Sundry Mortgages. Current Liabilities. 3256 Notes and Bills Payable. 3257 Accounts Payable— Pay Rolls Payable. 3258 Accounts Payable — Vouchers Payable. 3259 Accounts Payable — Sundry. 3260 Matured Interest on Funded Debt Unpaid. 3261 Matured Interest on Notes and Bills Payable Unpaid. 3262 Dividends Unpaid. 3263 Surety Deposits — Customers. 3264 Surety Deposits — Employes. 3265 Deposits — Sundry. 3266 Unclaimed Wages. 3267 Sundry Current Liabilities. Accrued Liabilities. 3268 Insurance Accrued. 3269 Taxes Accrued. 3270 Unmatured Interest on Funded Debt Accrued. 3271 Unmatured Interest on Notes and Bills Payable Ac crued. 3272 Dividends Accrued — Preferred Stock. 3273 Dividends Accrued— Common Stock. 3274 Water Rent Accrued. 3275 Sundry Accrued Liabilities. Open Accounts. 3276 Special Accounts. 3277 Reserve, Sinking and Special Fund Investment Earn- ings. 3278 Sundry Open Credit Accounts. Reserve, Sinking and Special Fund Liabilities. 3279 Depreciation Reserve Fund. 3280 Sinking Fund. 3281 Amortization Reserve Fund. 3282 Maintenance Reserve Fund. 3283 Uncollectible Accounts Reserve Fund. 3284 Promotion of Business Reserve Fund. 3285 Injuries and Damages Reserve Fund. 3286 Insurance Reserve Fund. 3287 Law Expenses — General. Reserve Fund. 3288 Relief and Pension Association Expenses Reserve Fund. 3289 Contingencies Reserve Fund. 3290 Sundry Reserve Funds. Profit and Loss. 3291 Income Account Current Fiscal Year. 3292 Profit and Loss. Income Credit Accounts. 3293 Operating Revenues (Income Accounts No. 2801-2850). 3294 Non-Operating Revenues (Income Accounts No. 2851- 2900). ♦Description to be inserted. If more than one issue, each issue to be described and designated by separate subsidiary accounts numbered and lettered, as 3253A. 3253B, 3253C, etc. 67 CLASSIFICATION OF GENERAL LEDGER ACCOUNTS. Heating Department, 43 Accounts, Numbered 3301-3350. ASSETS. Property and Plant. 3301 Property and Plant — General Account. 3302 Capital Expenditures Current Fiscal Year. Treasury Securities. 3303 Treasury Stock. 3304 Treasury Bonds. Investments. 3305 Stocks and Bonds of Other Companies. 3306 Sundry Investments. Reserve, Sinking and Special Fund Assets. 3307 Depreciation Reserve Fund Investments. 3308 Sinking Fund Investments. 3309 Amortization Reserve Fund Investments. 3310 Injuries and Damages Reserve Fund Investments. 3311 Insurance Reserve Fund Investments. 3312 Surety Deposits Reserve Fund Investments. 3313 Sundry Reserve Fund Investments. Current Assets. 3314 Cash. 3315 Notes and Bills Receivable. 3316 Accounts Receivable. 3317 Interest and Dividends Receivable. 3318 Material arid Supplies. 3319 Sundry Current Assets. Prepaid Accounts. 3320 Prepaid Insurance. 3321 Prepaid Taxes. 3322 Prepaid Interest. 3323 Sundry Prepaid Accounts. Open Accounts. 3324 Freight. 3325 Merchandise Sales. 3326 Customers' Work in Progress. 3327 Customers' Work Completed. 3328 Outside Work in Progress. 3329 Outside Work Completed. 3330 Work Orders. 3331 Sundry Open Debit accounts. Income Debit Accounts. 3332 Operating Expenses (Operating Expense Accounts No. 1-950. 3333 Maintenance (Operating Expense Account No. 591). 3334 Depreciation (Operating Expense Account No. 592). 3335 Contingencies — Extraordinary Operating Expense Ac- count No. 593). 3336 Taxes (Operating Expense Account No. 594). 3337 Interest on Funded Debt. 3338 Interest on Real Estate Mortgages. 3339 Interest on Floating Debt. 3340 Contractual Sinking Fund Requirements. 3341 Amortization Reserve Requirements. 3342 Preferred Stock Dividends. 3343 Common Stock Dividends. CLASSIFICATION OF GENERAL LEDGER ACCOUNTS. Heating Department, 44 Accounts, Numbered 3351-3400. LIABILITIES. Capital Liabilities. 3351 Capital Stock — Preferred. 3352 Capital Stock — Common. ♦3353 Funded Debt— Bonds. Mortgage Liabilities. 3354 Real Estate Mortgages. 3355 Sundry Mortgages. Current Liabilities. 3356 Notes and bills Payable. 3357 Accounts Payable— Pay Rolls Payable. 3358 Accounts Payable — Vouchers Payable. 3359 Accounts Payable — Sundry. 3360 Matured Interest on Funded Debt Unpaid. " 3361 Matured Interest on Notes and Bills Payable Unpaid. 3362 Dividends Unpaid. 3363 Surety Deposits — Customers. 3364 Surety Deposits — Employes. 3365 Deposits — Sundry. 3366 Unclaimed Wages. 3367 Sundry Current Liabilities. Accrued Liabilities. 3368 Insurance Accrued. 3369 Taxes Accrued. 3370 Unmatured Interest on Funded Debt Accrued. 3371 Unmatured Interest on Notes and Bills Payable Ac- crued. 3372 Dividends Accrued — Preferred Stock. 3373 Dividends Accrued — Common Stock. 3374 Water Rent Accrued. 3375 Sundry Accrued Liabilities. Open Accounts. 3376 Special Accounts. 3377 Reserve. Sinking and Special Fund Investment Earn- ings. 3378 Sundry Open Credit Accounts. Reserve, Sinking and Special Fund Liabilities. 3379 Depreciation Reserve Fund. 3380 Sinking Fund. 3381 Amortization Reserve Fund. 3382 Maintenance Reserve Fund. 3383 Uncollectible Accounts Reserve Fund. 3384 Promotion of Business Reserve Fund. 3385 Injuries and Damages Reserve Fund. 3386 Insurance Reserve iMind. 3387 Law Expenses — General, Reserve Fund. 3388 Relief and Pension Association Expenses Reserve Fund. 3389 Contingencies Reserve Fund. 3390 Sundry Reserve Funds. Profit and Loss. 3391 Income Account Current Fiscal Year. 3392 Profit and Loss. Income Credit Accounts. 3393 Operating Revenues (Income Accounts No 2901-2950). 3394 Non-Operating Revenues (Income Accounts No. 2951- 3000). ♦Description to be inserted. If more than one issue, each issue to be described and designated by separate subsidiary accounts numbered and lettered, as 3353A, 3353B, 3353C, etc. CLASSIFICATION OF GENERAL LEDGER ACCOUNTS. Gas Department, 43 Accounts, Numbered 3401-3450. ASSETS. Property and Plant. 3401 Property and Plant — General Account. 3402 Capital Expenditures Current Fiscal Year. Treasury Securities. 3403 Treasury Stock. 3404 Treasury Bonds. Investments. 3405 Stocks and Bonds of Other Companies. 3406 Sundry Investments. Reserve, Sinking and Special Fund Assets. 3407 Depreciation Reserve Fund Investments. 3408 Sinking Fund Investments. 3409 Amortization Reserve Fund Investments. 3410 Injuries and Damages Reserve Fund Investments. 3411 Insurance Reserve Fund Investments. 3412 Surety Deposits Reserve Fund Investments. 3413 Sundry Reserve Fund Investments. Current Assets. 3414 Cash. 3415 Notes and Bills Receivable. 3416 Accounts Receivable. 3417 Interest and Dividends Receivable. 3418 Material and Supplies. 3419 Sundry Current Assets. Prepaid Accounts. 3420 Prepaid Insurance. 3421 Prepaid Taxes.' 3422 Prepaid Interest. 3423 Sundry Prepaid Accounts. Open Accounts. 3424 Freight. 3425 Merchandise Sales. 3426 Customers' Work in Progress. 3427 Customers' Work Completed. 3428 Outside Work in Progress. 3429 Outside Work Completed. 3430 Work Orders. 3431 Sundry Open Debit Accounts. Income Debit Accounts. 3432 Operating Expenses (Operating Expense Accounts No. 1-590). 3433 Maintenance (Operating Expense Account No. 591) 3434 Depreciation (Operating Expense Account No. 592). 3435 Contingencies — Extraordinary (Operating Expense Ac- count No. 593). 3436 Taxes (Operating Expense Account No. 594). 3437 Interest on Funded Debt. 3438 Interest on Real Estate Mortgages. 3439 .Interest on Floating Debt. 3440 Contractual Sinking Fund Requirements. 3441 Amortization Reserve Requirements. 3442 Preferred Stock Dividends. 3443 Common Stock Dividends. CLASSIFICATION OF GENERAL LEDGER ACCOUNTS. Gas Department, 44 Accounts, Numbered 3451-3500. LIABILITIES. Capital Liabilities. 3451 Capital Stock — Preferred. 3452 Capital Stock — Common. *3453 Funded Debt— Bonds. Mortgage Liabilities. 3454 Real Estate Mortgages. 3455 Sundry Mortgages. Current Liabilities. 3456 Notes and Bills Payable. 3457 Accounts Payable — Pay Rolls Payable. 3458 Accounts Payable — Vouchers Payable. 3459 Accounts Payable — Sundry. 3460 Matured Interest on Funded Debt Unpaid. 3461 Matured Interest on Notes and Bills Payable Unpaid. 3462 Dividends Unpaid. 3463 Surety Deposits — Customers. 3464 Surety Deposits — Employes. 3465 Deposits — Sundry. 3466 Unclaimed Wages. 3467 Sundry Current Liabilities. Accrued Liabilities. 3468 Insurance Accrued. 3469 Taxes Accrued. 3470 Unmatured Interest on Funded Debt Accrued. 3471 Unmatured Interest on Notes and Bills Payable Ac- 3472 Dividends Accrued — Preferred Stock. 3473 Dividends Accrued — Common Stock. 3474 Water Rent Accrued. 3475 Sundry Accrued Liabilities. Open Accounts. • 3476 Special Accounts. 3477 Reserve. Sinking and Special Funu Investment Earn ings. 3478 Sundry Open Credit Accounts. Reserve, Sinking and Special Fund Liabilities. 3479 Depreciation Reserve Fund. 3480 Sinking Fund. 3481 Amortization Reserve Fund. 3482 Maintenance Reserve Fund. 3483 Uncollectible Accounts Reserve Fund. 3484 Promotion of Business Reserve Fund. 3485 Injuries and Damages Reserve Fund. 3486 Insurance Reserve Fund. 3487 Law Expenses — General, Reserve Fund. 3488 Relief and Pension Association Expenses Reserve Fund. 3489 Contingencies Reserve Fund. 3490 Sundry Reserve Funds. • 72 Profit and Loss. 3491 Income Account Current Fiscal Year. 3492 Profit and Loss. Income Credit Accounts. 3493 Operating Revenues (Income Accounts No. 3001-3050). 3494 Non-Operating Revenues (Income Accounts No. 3051- 3100). ♦Description to be inserted. If more than one issue, each issue to be described and designated by separate subsidiary accounts numbered and lettered, as 3453A, 3453B, 3453C. etc. 73 TEXT COVERING INSTRUCTIONS REGARDING CHARGES AND CREDITS TO OPERATING EXPENSE ACCOUNTS. * RAILWAY-LIGHTING-HEATING-GAS DEPARTMENTS. Operating Expenses in the broadest significance of the term are divisible into two classes, viz., Operation and Maintenance. Operation should be understood to mean the "use" of the property and includes labor, materials and supplies and ex- penses, but excludes all Maintenance items. Maintenance should be understood to mean "upkeep," and should cover all expenditures for current or ordinary repairs, renewals or replacements of property resulting through wear and tear, chargeable to Operating Expense Accounts, unless charged to "Maintenance Reserve" through Work Orders. When, however, a complete replacement of any building or structure, facility or unit of equipment is made necessary regard- less of such current expenditures, the uncurrent or extraordinary repairs, renewals or replacements made necessary will be charg- ed to the Depreciation Reserve accumulated for that purpose. The Cost cf Labor shall be understood to cover not only wages paid for manual labor, but salaries and fees paid to per- sons engaged in clerical, engineering or supervisory occupations. Materials and Supplies shall be understood to cover the sub- stances or matter consumed and embraces not only finished and unfinished products, but all expenses incurred in connection with their preparation for use and specifically chargeable against such products. Hand Tools because of their liability to loss and theft and their rapid consumption in use are to be considered as operating supplies in the year in which they were purchased and charged to the account for the benefit of which they were purchased. Expenses should be understood to mean all expenditures made or incurred which are chargeable to the accounts referred to and which are not Labor or Materials and Supplies. In this Classification where certain accounts have been sub- divided as between "Labor" and "Sundries," it should be under- stood that "Labor" carries the "Pay Roll Charges" including the items covered and defined in "The Cost of Labor;" that "Sundries" carries "Other Charges" including the items covered and defined in "Materials and Supplies," "Hand Tools," and Ex- penses," as herein specified. 7} TEXT COVERING INSTRUCTIONS REGARDING CHARGES AND CREDITS TO OPERATING EXPENSE ACCOUNTS. RAILWAY-LIGHTING-HEATING-GAS DEPARTMENTS. In this Classification charges to Operating Expense Ac- counts are segregated as to "Direct Charges" and "Common Charges." Direct Charges should be understood to mean the operat- ing expenses incurred in connection with the operation of a property and directly chargeable to the conduct of the parti- cular business dealt with, as applied to Railway Department, Lighting Department. Heating Department or Gas Department, as distinguished from "Common Charges," which may apply to one or more of -these Departments. Direct Charges may be charged directly or apportioned on a basis that will be correct and equitable, to be determined, to any Railway, Lighting, Heating or Gas System, should it be desirable or necessary to do so, in the case of a Company opera- ting more than one Railway, Lighting, Heating or Gas System. Common Charges should be understood to mean the operat- ing expenses incurred in connection with and chargeable to the operation of a property engaged in more than one kind of bus- iness, as for instance, Railway and Lighting, or Lighting and\ Gas. This applies particularly to operating expenses grouped under "Commercial," chargeable to Lighting, Heating, and Gas Departments, or to operating expenses grouped under "Gen- eral," "Undistributed," and "Fixed," chargeable to Railway, Lighting, Heating, and Gas Departments. Common Charges are to be apportioned as between Rail- way, Lighting, Heating and Gas Departments on a basis that will be correct and equitable, to be determined. Common Charges may be charged directly or apportioned on a basis that will be correct and equitable, to be determined, to any Railway, Lighting, Heating or Gas System, should it be desirable or necessary to do so, in the case of a Company operat- ing more than one Railway, Lighting, Heating or Gas System. 75 TEXT COVERING INSTRUCTIONS REGARDING CHARGES AND CREDITS TO OPERATING EXPENSE ACCOUNTS. RAILWAY DEPARTMENT, ACCOUNTS NUMBERED 1-100 (DIRECT CHARGES.) 1 2 1. Superintendence of Way and Structures. Charge this account with tha salaries and office and travel- ing expenses of officers and their assistants when directly in charge of maintenance of way and structures, including chief engineer, engineer maintenance of way. superinten- dent of electric line, superintendent of buildings, architect, division engineer, road masters, track foremen, and office and field forces; cost of drafting and engineering instru- ments and repairing same; cost of supplies used by em- ployes whose salaries are -charged to this account; office rent, cost of repairing rented offices, and miscellaneous of- fice expenses when separate offices are maintained b- officers whose salaries are charged to this account. Note: — It is not intended that any portion of expenses of general offices should be charged to this account. Note: — When employes enumerated above are engaged in work not chargeable to WAY and STRUCTURES, their salaries and expenses should be charged to the specific work on which engaged. Note: — When employes enumerated above have super- vision over other departments also, their salaries and ex- penses should be apportioned over the departments over which they have jurisdiction. 2. Bcllast (Material Only). Charge this account with all expenses incident to the pur- chase and production of ballast used for maintenance; pur- chase price of gravel, stone, slag, cinders, sand, and other material used for ballast, including freight charges, if any; payments for gravel and quarry rights and privileges; ex- penses of sinking test holes; stripping, blasting, loading, and other expenses in connection with production of bal- last. Note: — The cost of labor delivering, unloading, and putting ballast into track should be charged to the account Roadway and Track Labor. Note: — In case of ballast produced, an account should be opened in order to determine the unit of cost which is to 76 3 4 5 6 be used in arriving at the monthly charge to OPERATING EXPENSES on account of ballast used. Note: — The cost of ties, rails, and rail fastenings and joints in gravel "its should be excluded from the accounts Ties, Rails and Rail Fastenings and Joints. 3. Ties (Material Only). Charge this account with the cost of ties and timbers used to renew cross, switch, and bridge ties, head-blocks and rail- way 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 trans- fer tables and turntables, including freight, inspection, and special treatment for preservation. Note: — The cost of labor unloading, distributing, and putting ties in track should be charged to the account Road- way and Track Labor. 4. Rails (Material Only). Charge this account with the cost of rails used to renew main and repair tracks sidings and spurs; tracks in tunnels, stations, shop and other yards; on piers, wharves, track scales, inclines, bridges, trestles, and culverts; in carhouses, shops, and storehouses, and on transfer tables and turn- tables, including freight and inspection; also of guard rails used in track. Note: — The cost of labor of unloading, distributing, and laying rails in track should be charged to the account Road- way and Track Labor. 5. Rail Fastings and Joints (Material Only). Charge this account with the 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 cul- verts; in carhouses, shops, and storehouses, and on trans- fer tables and turntables, including freight and inspection. Note: — The cost of applying rail fastenings and joints should be charged to the account Roadway and Track Labor. 6. Special Work (Material Only). Charge this account with the cost of material used in re- pairing and renewing special work, including steam and street railroad crossings, cross-overs, curves, frogs, run-offs, switches, switchmates, and turnouts, and freight and inspec- tion. Note: — The cost of labor in connection with this work should be charged to the account Roadway and Track La- bor. 77 7 8 9 10 11 12 7 Roadway and Track Labor. Charge this account with the cost of all labor used in un- loading, distributing, and placing ballast; renewing and re- laying ties; repairing, renewing, and relaying rails; repair- ing, renewing, and replacing rail fastenings and joints; re- pairing, renewing and replacing special work; also that used in grading, aligning, surfacing, and gauging tracks; taking up track, whether another is laid to replace it or no*; con- structing 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. 8. Maintenance cf Paving (Labor). 9. Maintenance of Paving (Sundries). Instructions regarding charges and credits to these ac- counts, in conformity with Wisconsin Commission Clas- sification, are as follows: — Charge this account with the 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 re- moving old material. Repairs and renewals of street paving required by muni- cipalities in connection with roadway and track should be charged to this account. 10. Roadway and Track Tools. Charge this account with the cost of roadway and track tools chargeable in operating expenses and cost of all mate- rial used and labor expended in repairing and renewing all tools, implements, flags, lanterns, etc., used in repairing roadway and track. 11. Miscellaneous Roadway and Track Expenses. Charge this accountwith the cost of any material, supplies or incidental expenses that are not properly chargeable to any of the preceding accounts under "Way and Structures." 12. Cleaning and Sanding Tracks. Charge this account with the 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 distributing same; cost of track brooms and other cleaning and sanding tools and apparatus; curve grease, water for sprinkling and watering track; oil for oiling roadbed, and all other supplies and expenses in- cident to the work. Repairs and renewals of sprinkling and sand cars used in 13 14 15 connection with this work and also repairs and renewals of harness and wagons used in connection with this work should be charged to the account Maintenance of Utility Equipment. The cost of sprinkling rendered necessary by repairs or construction of track or paving should be charged to the proper Maintenance or Construction account. 13. Removal of Snow, Ice and Sand from Tracks. Charge this account with the cost of all material used and labor expended for the removal of snow, ice, and sand from tracks, whether done by the company or otherwise, includ ing 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, and repairs and renewals of harness and wagons used in connection with this work should be charged to the account Maintenance of Utility Equipment. 14. Maintenance of Tunnels, Bridges, Trestles, Culyerts, Sub- ways (Labor). 15. Maintenance of Tunnels, Bridges, Trestles, Culverts, Sub- ways (Sundries). Instructions regarding charges and credits to these ac- counts, in conformity with Wisconsin Commission Clas- sification, are as follows: — Charge this account with the cost of material used and labor expended in repairing tunnels and subways; pay of tunnel watchmen and cost of supplies used b^ them; clean- ing, repainting, and whitewashing; and 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 and sub- ways. Charge, also, with the cost of all material used and labor expended in repairing and renewing bridges, trestles, cul- verts (both substructure and superstructure), piers, abut- ments, masonry, and drain pipes, including repairs made necessary by washouts; retaining Avails, riprapping, and dikes necessary to protect or strengthen bridges and cul- verts against ice. water, or drift; guards on bridges, framing ties for bridges; bridge signs or number boards; cost of clean- ing 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 cul- verts; also pay of bridge foremen and bridge watchmen and 16 17 18 19 cost of all supplies used by them, and pay of bridge inspec- tors and expenses incident to bridge inspection. Note: — Any structure carrying tracks over other tracks, a stream, highway, or canal should be considered a bridge or a culvert. The cost of maintaining structures, carrying other tracks, canals, highways, etc., over the carrier's tracks should be charged to the account Mainteanance of Cross- ings, Fences, Cattle Guards, and Signs. 16. Maintenance of Crossings, Fences, Cattle Guards, Signs. Charge this account with the cost of all 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 excava- tions for undergrade crossings, and payments and assess- ments for street repairs or sewers at crossings. Charge also with the cost of all material used and labor expended in repairing and renewing right-of-way fences, snow and sand fences, cattle guards, wing fences, aprons, and hedges; and mile, section, warning, and other roadway signs. . Note: — This account does not include the cost of track maintenance proper, such as frogs, cross-overs, switches, etc., which should be charged to the account Special Work or the appropriate MAINTENANCE account. Note: — Street or sewer repairs within the limits of shop grounds or immediately adjacent to station buildings should be charged to the account Maintenance of Buildings, Fix- tures and Grounds or the appropriate sub-account there- under. 17. Improvement of Right of Way. Charge this account with the cost of all material used and labor expended in improving and beautifying the right-of- way. Cost of repairing and renewing right-of-way fences should not be charged to this account but to Account 16, Maintenance of Crossings, Fences, Cattle Guards, Signs. 18. Maintenance of Telephone and Signal System (Labor). 19. Maintenance of Telephone and Signal System (Sundries). Charge this account with the cost of all material used and labor expended in repairing and renewing telephone system owned by the Company or for which it is responsible, also cost of all material used and labor expended in repairing and renewing signal system. This account is to include all apparatus, appliances and fixtures forming a part of the telephone or signal system. except poles and fixtures forming a part of the transmission system or the distribution system, to which poles and fix- 80 20 21 22 23 24 tures telephone or signal wires, apparatus, appliances or fixtures, may be attached. 20. Miscellaneous Way Expenses. Charge this account with all expenses in connection with Maintenance of Way not properly chargeable to any of the preceeding accounts. 21. Maintenance of Overhead Transmission System (Labor). 22. Maintenance of Overhead Transmission System (Sundries). 23. Maintenance of Underground Transmission System .(La- bor). 24. Maintenance of Underground Transmission System (Sun- dries). Instructions regarding charges and credits to these ac- counts, in conformity with Wisconsin Commission Clas- sification, are as follows: — Charge this account with the cost of all' material used and labor expended in repairing and renewing the high-ten- sion transmission system, including cables, wires, insulators, insulator pins, and insulating material. Charge also with repairs and renewals of underground transmission conduits, manholes, sewer connections, sewer traps, and paving; re- placement and renewal of poles, painting poles, removing and resetting poles, repairing poles and pole fixtures, cross- arms, braces, brackets and other pole fixtures and appli- ances; guys and other supports for holding poles, towers and other structures in position; also replacement and re- newal of towers, painting towers, repairs to towers and other appliances for supporting the overhead transmission system. The cost of maintaining poles, towers and other support- ing fixtures, which carry both transmission and distribution conductors, should be apportioned between this account and the account Maintenance of Distribution System. 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 sta- tions and substations shall follow the same rule as other lines. When the electric current is generated (or received) and used substantially unchanged in voltage and kind, the line (or outside conductor system), including feeders, trolley wire, booster circuits, and supplementary return (if any), shall be classed wholly as the Distribution System. 81 25 26 27 28 29 25. Maintenance of Overhead Distribution System (Labor). 26. Maintenance of Overhead Distribution System (Sundries). 27. Maintenance of Underground Distribution System (Labor). 28. Maintenance of Underground Distribution System (Sun- dries). Instructions regarding charges and credits to these ac- counts, in conformity with Wisconsin Commission Clas- sification, are as follows: — Charge this account with the cost of material used and •labor expended in repairing and renewing the distribution system, as follows: a. Overhead feeders for transmitting low-tension pow- er from power stations and substations, including insulators and connections. b. Underground feeders for transmitting low-tension . power from power stations and substations, including in- sulators and connections. c. Track bonding, including track bonds, cost of punch- ing and drilling rails for track bonds, and testing for de- fective bonding. d. Overhead trolley, including cost of trolley, guard, span, strain, supplementary and other wires, and all caten- ary construction used in connection with the overhead trolley system. . ■ e. Third rail, including cost of third rail, braces and supports for same, insulating devices, material used for covering and protecting' same, and all fixtures and appli- ances connected with third-rail conductors. 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 sta- tions and substations shall follow the same rule as other lines. When electric current is generated (or received) and used substantiallv 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. 29. Miscellaneous Electric Line Expenses. Charge this account with all expenses in connection with maintenance of electric line not properly chargeable to any of the preceding accounts. 30 31 32 33 34 35 36 29. Miscellaneous Electric Line Expenses. This account should include maintenance of such tools as are included in the tool equipment used in connection with '"Mainten- ance of Electric Line — Railway." These tools are distinct from the tools or tool equipment used for other or general purposes, properly chargeable in other accounts, or small "Hand Tools" used for speci- fic purposes, properly chargeable to the specific accounts receiving the benefit of their use The maintenance of tools or tool equipment properly chargeable to this account, should include gasoline line cars, gasoline hand cars, etc. Horse drawn line wagons are carried in special account "Horse and Vehicle Service"; automobile line wagons are carried in special account "Automobile Service"; electric line cars (operated by electricity) are carried in special account "Utility Service." The use of the equipment herein referred to as carried in "Special Accounts," should be charged into this account from the "Special Accounts." dll lULiucinai v--A.y v.iu^*j \-^ij*»^^ .. >-v» .... — buildings and structures. The term "buildings, fixtures and grounds," in addition to embracing the buildings proper, is understood to include fixtures when immovable and built in as a part of the struc- ture; pipes for gas, water, sewerage, and drainage; apparatus for heating, lighting, and- ventilating; freight and passenger elevators with fixtures and appurtenances; platforms; ap- pliances for protecting buildings against fire; fences, walls, sidewalks, and pavements within the limit of grounds im mediately adjacent to buildings or yards, except paving in tracks. Note: — Material used or labor expended on power plant, substation, transformer station, storage battery station, gen- eral office, stores department, stable, automobile service or utility service buildings, fixtures and grounds should not be charged to any of the above accounts, but to the proper "Power Accounts," "Operating Expense Accounts," or "Special Accounts." Note: — Material used or labor expended on buildings, grounds, docks or wharves, not used in 'the operation of a property but operated as an outside transaction or invest- ment, should not be charged to these accounts but to In- come Account No. 2751, "Rents from Land, Buildings or Other Property (Net)." Note: — The building, grounds, . dock or wharf, upon which material is used or labor expended, must be reported and identified by the proper name, or the location properly described. 35. 36. 25 26 27 28 29 25. Maintenance of Overhead Distribution System (Labor). 26. Maintenance of Overhead Distribution System (Sundries V juauiv uunumg. including track bonds, cost of punch- ing and drilling rails for track bonds, and testing for de- fective bonding. d. Overhead trolley, including cost of trolley, guard, span, strain, supplementary and other wires, and all caten- ary construction used in connection with the overhead trolley system. . ■ e. Third rail, including cost of third rail, braces and supports for same, insulating devices, material used for covering and protecting' same, and all fixtures and appli- ances connected with third-rail conductors. 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 sta- tions and substations shall follow the same rule as other lines. When electric current is generated (or received) and used substantiallv 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. 29. Miscellaneous Electric Line Expenses. Charge this account with all expenses in connection with maintenance of electric line not properly chargeable to any of the preceding accounts. 30. 31. 32. 33. 34. 30 31 32 33 34 35 36 of Buildings, Fixtures and Grounds "Way." of Buildings, Fixtures and Grounds "Shop.'* of Buildings, Fixtures and Grounds "Car Maintenance Maintenance Maintenance House." Maintenance of Docks and Wharves. of Miscellaneous Buildings Fixtures and Maintenance Grounds. Instructions regarding charges and credits to these ac- counts, in conformity with Wisconsin Commission Class- ification, are as follows: — Charge to this account the cost of all material used and labor expended in repairing buildings and structures, cost of fixtures and repairs to same, cost of maintaining walks, driveways, and grounds connected 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, fixtures and grounds." in addition to embracing the buildings proper, is understood to include fixtures when immovable and built in as a part of the struc- ture; pipes for gas, water, sewerage, and drainage; apparatus for heating, lighting, and ventilating; freight and passenger elevators with fixtures and appurtenances; platforms; ap- pliances for protecting buildings against fire: fences, walls, sidewalks, and pavements within the limit of grounds im mediately adjacent to buildings or yards, except paving in tracks. Note: — Material used or labor expended on power plant, substation, transformer station, storage battery station, gen- eral office, stores department, stable, automobile service or utility service buildings, fixtures and grounds should not be charged to any of the above accounts, but to the proper "Power Accounts," "Operating Expense Accounts." or "Special Accounts." Note: — Material used or labor expended on buildings, grounds, docks or wharves, not used in -the operation of a property but operated as an outside transaction or invest- ment, should not be charged to these accounts but to In- come Account No. 2751, "Rents from Land, Buildings or Other Property (Net)." Note: — The building, grounds, . dock or wharf, upon which material is used or labor expended, must be reported and identified by the proper name, or the location properly described. 35. 36. 37 38 39 40 41 42 43 44 45 46 47 37. 38. 39. 40. 41. Superintendence of Equipment. Charge this account with the salaries and office and traveling expenses of officers and their assistants when dir- ectly in charge of equipment, including superintendent of equipment, mechanical engineer, electrical engineer, super- intendent of rolling stock, master car builder, master mech- anic, general foremen, and their office forces. Charge also with the cost of drafting and engineering instruments and the cost of repairing same; cost of supplies used by em- ployes whose salaries are charged to this account; office rent, cost of repairing rented offices, and miscellaneous of- fice expenses, when separate offices are maintained by of- ficers whose salaries are charged to this account. Note: — It is not intended that any portion of expenses of general offices should be charged to this account. Note: — When employes enumerated above are engaged in work not chargeable to Equipment their salaries and ex- penses should be charged to the specific work on which en- gaged. Note: — When employes enumerated above have super- vision over other departments also, their salaries and ex- penses should be apportioned over the departments over which they have jurisdiction, the apportionment being on the basis of service rendered. 42. Maintenance of Revenue Passenger and Combination Cars- Trucks (Labor). 43. Maintenance of Revenue Passenger and Combination Cars- Trucks (Sundries). 44. Maintenance of Revenue Passenger and Combination Cars- Bodies (Labor). 45. Maintenance of Revenue Passenger and Combination Cars- Bodies (Sundries). 46. Maintenance of Revenue Passenger and Combination Cars- Painting and Varnishing (Labor). 47. Maintenance of Revenue Passenger and Combination Cars- Painting and Varnishing (Sundries). Instructions regarding charges and credits to these ac- 84 48 49 SO 51 counts, in conformity with Wisconsin Commission Class- ification, are as follows: — Charge this account with the cost of all material used and labor expended in repairing passenger and combination cars. The term "car" includes body, trucks, and all fixtures and appliances inside of or attached to the car body or trucks, except the electric equipment of the car. The term "combination car" includes all cars that are used in part for carrying passengers. The cost of shifting trucks of cars from car bodies of this class shall be charged to this account. Note: — Incandescent lamps and other supplies for cars should be charged to the accounts 79, 80, 81, 82, 86. 48. Maintenance of Revenue Freight, Express and Mail Cars (Labor). 49. Maintenance of Revenue Freight, Express and Mail Cars (Sundries). Instructions regarding charges and credits to these accounts, in conformity with Wisconsin Commission Class- ification, are as follows: — Charge this account with the cost of all material used and labor expended in repairing freight, express, and mail cars, from the operation of which revenue is derived. The term "car" includes body and trucks, and all fix- tures and appliances inside of or attached to the car body or trucks, except the electric equipment of the car. The cost of shifting trucks of cars from car bodies of this class shall be charged to this account. Note: — Incandescent lamps and other supplies for cars should be charged to the accounts 79, 80. 81, 82, 86. 50. Maintenance of Revenue Locomotives (Labor). 51. Maintenance of Revenue Locomotives (Sundries). Instructions regarding charges and credits to these accounts, in conformity with Wisconsin Commission Class- ification, are as follows: — Charge this account with the cost of all -material used and labor expended in repairing locomotives from the opera- tion of which revenue is derived. The term "locomotive" includes body and trucks, and all fixtures and appliances inside of or attached to the body or trucks, except the electric equipment of locomotives. The cost of shifting trucks from one locomotive to . another should be charged to this account. Note: — Incandescent lamps and other supplies for loco- motives should be charged to the accounts 79, 80, 81, 82, 86. 52 53 54 55 56 57 58 59 52. Maintenance of Electric Equipment of Revenue Cars (La- bor). 53. Maintenance of Electric Equipment of Revenue Cars (Sun- dries). Instructions regarding charges and credits to these accounts, in conformity with Wisconsin Commission Class- ification, are as follows: — Charge this account with the cost of all material used and labor expended in repairing the electric equipment and wiring of all passenger, combination, freight, express, and mail cars from the operation of which revenue is derived. The cost of shifting electric equipment from one car to another should be charged to this account. Note: — Incandescent lamps and other supplies for cars should be charged to the accounts 79, 80, 81, 82, 86. 54. Maintenance of Electric Equipment of Revenue Locomo- tives (Labor). 55. Maintenance of Electric Equipment of Revenue Locomo- tives (Sundries). Instructions regarding charges and credits to these accounts, in conformity with Wisconsin Commission Class- ification, are as follows: — Charge this account with the cost of all material used and labor expended in repairing electric equipment and wir- ing of locomotives, from the operation of which revenue is derived. The cost of shifting electric equipment of locomotives from one locomotive to another should be charged to this account. Note: — Incandescent lamps and other supplies for loco- motives should be charged to the accounts 79, 80, 81. 82, 86. 56. Maintenance of Utility Equipment — Railway (Labor). 57. Maintenance of Utility Equipment — Railway (Sundries), 58. Maintenance of Electric Equipment of Utility Equipment — Railway (Labor). 59. Maintenance of Electric Equipment of Utility Equipment — (Sundries). Charge this account with the cost of all material used and labor expended in repairing "Utility Equipment — Rail- way," including electric locomotives used for switching pas- senger trail cars in and out of Car Houses, supply cars used for transporting tickets, transfers and money, hospital car, 60 61 62 63 64 65 66 67 68 69 70 sand and salt cars, sweepers, etc.. together with repairs to the electric equipment of same, covering the utility equip- ment operated by the Transportation Department of T. M. E. R. & L. Co., as distinguished from utility equipment operated by "Utility Service Department" of T. M. E. R. & L. Co.. designated as "Miscellaneous Utility Equipment," operation and maintenance of which is carried in "Special Accounts." 60. Shop Machinery and Tools (Labor). 61. Shop Machinery and Tools (Sundries). Instructions regarding charges and credits to these ac- counts, in conformity with Wisconsin Commission Clas- sification, are as follows: — Charge this account with the cost of all material used and labor expended in repairing machinery and tools in shops and carhouses. 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. 62. Shop Expenses. Charge this account with all expenditures for heating and lighting repair shops; power; 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 mechan- ics, and wages of employes making and repairing same; wages of stationary engineers and firemen; watchmen, sweepers, cleaners, and other unskilled laborers employed in general work in and about shops and shop yards. 63. Miscellaneous Equipment Expenses. Charge this account with all expenses in connection with the maintenance of equipment not properly chargeable to any of the other Equipment accounts. 64. 65. 66. 67.. 68. 69. 70. 87 71 72 71. Advertising — For Attracting Railway Traffic (Reserve Credit). Charge this account with the salaries and expenses of advertising agents; cost of bill posting, and printing, pub- lishing and distributing passenger time-tables, folders, notices to shippers and other advertising matter; advertis- ing in newspapers and periodicals for the purpose of secur- ing traffic; bulletin boards, cards, cases', display cards, photo- graphs, and postage and express charges on advertising mat- ter, and other expenses for attracting traffic. 72. Miscellaneous Traffic Expenses. Charge this account with the salaries and office and traveling expenses of officers and their assistants when directly in charge of traffic, including traffic managers, gen- eral freight, express, passenger, and ticket agents, com- mercial, city, district, and excursion agents, their clerks and assistants; cost of supplies used by employes whose sal- aries are charged to this account; office rent and cost of repairing rented offices, and miscellaneous office expenses when separate offices are maintained by officers whose sal- aries are charged to this account. Note: — It is not intended that any portion of expenses of general officers should be charged to this account. Note: — When employes enumerated above are engaged in work not chargeable to Trafic, their salaries and ex- penses should be charged to the specific work on which engaged. Note: — When employes enumerated above have super- vision over other departments also, their salaries and ex- penses should be apportioned among the departments over which they have jurisdiction, upon the basis of service ren- dered. Charge this account with the cost of operating amuse- ment parks, resorts, and other like attractions maintained and operated for the purpose of inducing travel upon the line of the carrier. Note: — Where any such park, resort, or other attraction is maintained primarily for any other purpose than the stimulation of travel upon the line of the carrier, it shall be considered an outside operation, and the expenses of such operation and maintenance shall be excluded from street railway operation expenses, and the net revenue from the operation of such parks, resorts, and other attractions shall be included in Non-Operating Revenues. Charge this account with all expenses of traffic as- sociations, including membership fees, contributions and donations for the distinct purpose of securing passenger traffic, and all other traffic expenses not chargeable to any of the preceding Traffic accounts. 88 73 74 75 76 77 73. Power Apportioned (Proportion of Cost of Power — Rail- way Department;. Charge this account with the proper proportion of the total cost of electric power generated. This account will be set up by those companies operating a railway and one or more utilities using electric energy. In such cases the power accounts as prescribed will be opened, the entire group of such accounts being regarded as an apportionment account and the total cost of power will be apportioned over the several departments or utilities making a demand for power, charging to this account the proportion of the total cost of power generated properly chargeable to the railway department. 74. Superintendence of Transportation. Charge this account with the salaries, and office and traveling expenses of officers and assistants when directly in charge of transportation, superintendence of transporta- tion, division superintendent, their assistants and aids; trainmasters, train dispatchers, car starters, inspectors, in- structors, and others employed in superintending transpor- tation; cost of supplies used by employes whose salaries are charged to this account; office rent, cost of repairing rented offices, and miscellaneous office expenses when sep- arate offices are maintained by officers whose salaries are charged to this account. Note: — No portion of the expenses of general offices should be charged to this account. Note: — When employes enumerated above are engaged in work not chargeabe to Transportation Expenses, their salaries and expenses should be charged to the specific work on which engaged. If any such employes have super- vision over other departments also, their salaries and ex- penses should be apportioned in accordance with the ser- vice rendered among the departments over which they have jurisdiction. v Note: — Cost of secret service inspection should be charged to account 84, Secret Inspection. 75. Wages of Passenger Conductors. Charge this account with the wages of conductors en- gaged in passenger service. 76. Wages of Passenger Motormen. Charge this account with the wages of motormen en- gaged in passenger service. 77. Wages of Freight and Express Conductors, Motormen and Trainmen. Charge this account with the salaries and wages of con- ductors, motormen, and other trainmen engaged in freight, express and mail service. 78 79 80 81 82 83 84 85 86 87 88 78. Wages of Miscellaneous Car Service Employes. Charge this account with the salaries and wages of transfer agents, switch tenders, flagmen, watchmen, trail- car couplers, bridge tenders, and other miscellaneous car service employes. 79. Lubricating Supplies for Cars and Motors. 80. Incandescent Lamps for Lighting Cars. 81. Water and Supplies for Cleaning Cars. 82. Fuel, Kindling and Other Supplies for Heating Cars. 83. Tickets, Transfers, Etc. 84. Secret Inspection. 85. Ticket Punches, Motormen's Tools, Badges, Etc. 86. Miscellaneous Car Service Supplies and Expenses. Instructions regarding charges and credits to these ac- counts, in conformity with Wisconsin Commission Clas- sification, are as follows: — Charge this account with, all expenditures for lubricants and waste for cars and electric equipment of cars; incandes- cent lamps, oil, and other supplies for lighting cars; sup- plies 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 inspection; conductors' books; punches; portable registers; tools for motormen; car service employes' badges and uniforms, and all other car service supplies and expenses. Similar expenditures for locomotives and electric equip- ment of locomotives should be charged to this account. 87. Wages of Station Employes. Charge this account with the salaries and wages of sta- tion master, freight, express, ticket, baggage, and other sta- tion agents; announcers; station gatemen; choppermen; platform men; janitors, porters, watchmen, and other sta- tion employes; warehousemen; freight house foremen; truckmen, checkmen, and other express and freight house employes. 88. Miscellaneous Station Expenses. Charge this account with all expenditures for heating and lighting stations, waiting rooms, freight houses, and 90 89 90 91 92 other station buildings; rent of station buildings; furniture, tools, and implements for handling freight and baggage: station employes' uniforms and badges; water, ice, and all other station expenses. 89. Wages of Car House Employes. Charge this account with all salaries and wages of carhouse foremen; watchmen; car placers; car shifters; car. motor, and brak^ inspectors; car cleaners; lamp and head- light tenders; car oilers; carstove firemen; trolley oilers, and other carhouse employes not engaged in making repairs or renewals. Note: — The cost of labor used in shifting trucks and electric en'*inment should not be charged to this account but to the accounts Maintenance of Revenue Passenger and Combination Cars, Maintenance of Revenue Freight, Ex- press and Mail Cars, Maintenance of Revenue Locomotives, Maintenance of Electric Equipment of Revenue cars, Main- tenance of Electric Equipment of Revenue Locomotives, or Maintenance of Utility Equipment as determined by the na- ture of the work in question. 90. Miscellaneous Car House Expenses. Charge this account with the cost of fuel, light, water, ice, and all other car house supplies and expenses. 91. Operation of Telephone System. Charge this account with the salaries and wages of telephone operators: cost of chemicals and other supplies for telephone service; payments for use of telephone lines and other telephone expenses in connection with transporta- tion. Note: — Repairs and renewals of telephone system should not be charged to this account but to accounts 18 and 19, Maintenance of Telephone and Signal System. Note: — The cost of telephone system service for general office purposes should be charged to the account Miscellan eous General Expenses, if such amount is not distributed. If the carrier operates a private branch exchange, charge the cost of the oneration of such exchange to the account Miscellaneous General Exoenses. 92. Express and Freight Collection and Delivery. Charge this account with the salaries and wages of drivers and helpers employed on wagons which are used for the collection and delivery of express matter; amounts paid for handling express matter in wagons or other ve- hicles, and other expenses incident to the collection and de- liver^ of express matter not included in the account Opera- tion of Utility Equipment, or the account Maintenance of Utility Equipment. e >3 )4 95 96 97 98 99 100 93. Loss and Damage (Express and Freight.) Charge this account with all expenditures for loss, dam- age, delays, and destruction of freight, express, and baggage entrusted to the carrier for transportation, and all expenses directly incident thereto. 94. Patrol and Wreck Service Expenses. 95. Miscellaneous Transportation Expenses. Instructions regarding charges and credits to these ac- counts, in conformity with Wisconsin Commission Clas- sification, are as follows: — Charge this account with the cost of getting derailed cars on track and removing obstructions and wreckage, and all other expenses in connection with conducting transporta- tion not properly chargeable to other accounts. 96. 97. 98. 99. 100. TEXT COVERING INSTRUCTIONS REGARDING CHARGES AND CREDITS TO OPERATING EXPENSE ACCOUNTS. LIGHTING DEPARTMENT, ACCOUNTS NUMBERED 101-200 (DIRECT CHARGES). 101 102 103 104 105 106 101. Superintendence of Lighting Department. Charge this account with the salaries of those engaged in the supervision of the Lighting Department, including the superintendent, electrical engineers and assistants, clerks and stenographers, etc. Note: — When employes enumerated above have super- vision over other departments also, their salaries should be apportioned over the department in which they have juris- diction, the apportionment being on the basis of the service rendered. 102. Power Apportioned (Proportion of Cost of Power — Light- ing Department). Charge this account with the proper proportion of the total cost of electric power generated. This account will be raised by those plants operating two or more utilities using electric energy. In such cases the power accounts as pre- scribed will be opened, the entire group of such accounts be- ing regarded as an apportionment account and the total cost of oower will be apportioned over the several utilities making a demand for power, charging to this account the proportion of the total cost of power generated properly chargeable to the electric utility. 103. Inspecting and Patrolling Transmission System. Charge this account with all -labor engaged in inspect- ing and patrolling the transmission system between the high tension switchboard at the point of generation to the sub stations or transformer stations, including the testing of the line. Exclude maintenance labor. 104. Maintenance of Overhead Transmission System (Labor). 105. Maintenance of Overhead Transmission System (Sun- dries). 106. Maintenance of Underground Transmission System (La- bor). 93 107 108 . 109 110 111 112 107. Maintenance of Underground Transmission System (Sun- dries). Instructions regarding charges and credits to these ac- counts, in conformity with Wisconsin Commission Clas- ification, are as follows: — Charge to this account the expense of all labor and material incurred in making repairs to the transmission sys- tem. This includes repairs and renewals of underground transmission conduits., manholes, sewer connections, sewer traps, and paving; replacement and renewal of poles, paint- ing poles, removing and resetting poles, repairing poles and pole fixtures, cross-arms, insulator pins, insulators, braces, brackets and other pole fixtures and appliances; guys and other supports for holding poles, towers and other structures in position; also replacement and renewal of towers, paint- ing towers, repairs to towers and other appliances for sup- porting the overhead transmission system and the replace- ment and renewal of transmission conductors between the generating plant and the sub-station. The cost of maintain- ing poles, towers and other supporting fixtures which carry both transmission and distribution conductors should be apportioned between this account and the account Mainten- ance of Overhead Distribution System or Maintenance of , Underground Distribution System as determined by the. nature of the conductor. 108. 109. 110. 111. Labor Inspecting, Removing and Resetting Transformers. Charge this account with all labor employed in remov- ing and resetting transformers, either on the premises of the consumer or on poles adjoining such premises, and all in- spection of transformers and their replacement in the course of their periodical test and inspection. Exclude mainten- ance labor. Note: — The cost of the original setting of each trans- former will be charged to the construction account Trans- formers. 112. Labor Removing and Resetting Meters. Charge to this account all labor employed in removing and resetting meters on the premises of consumers and placing meters in the course of regular and periodical in- spection of meters. Exclude maintenance labor. Note: — The cost of the original setting of each meter will be charged to the construction account Meters, if such is the policy of the accounting utility. 94 113 114 115 116 117 118 113. Labor Inspecting and Testing Meters. Charge this account with all labor employed in testing and inspecting meters both on the premises of consumers and in the meter shop of the utility. Exclude maintenance labor. 114. Miscellaneous Distribution System Operating Labor. Charge this account with all operating labor employed in the distribution system not chargeable to any of the preceding operating labor accounts. Exclude maintenance labor. 115. Meter Department Supplies and Expenses. Charge this account with all supplies consumed and ex- penses incurred in connection with the operation of the meter department. Tools used in this department, together with the repairs upon the same, will be charged to this ac- count unless such tools are included in the tangible, capital of the utility. Expenses such as light, fuel, supplies, rent, and electricity used for operating machinery and for test- ing in this department, and other similar items, will be charged to this account. This account will embrace all meter expenses not included in the meter labor accounts and the account Maintenance of Meters, Exclude mainten- ance supplies. 116. Miscellaneous Distribution System Supplies and Expenses. Charge this account with the cost of all supplies con- sumed and expenses incurred in connection with the opera- tion of the distribution system and not chargeable to any of the preceding distribution operating accounts. There will be charged to this account the cost of maps and records, distribution office supplies and expenses and distribution of- fice rent, where such expense is directly chargeable. Ex- clude maintenance supplies. 117. Maintenance of Overhead Distribution System (Labor). 118. Maintenance of Overhead Distribution System (Sun- dries). Instructions regarding charges and credits to these ac- counts, in conformity with Wisconsin Commission Clas- sification, are as follows: — ■ ' > ■ • Charge to this account all expenditures for repairs and renewals of overhead distribution system, including labor, material, tools and expenses. This embraces replacement and renewal o^ poles, painting poles, removing and resett- ing poles, repairing poles, pole fixtures and appliances, in eluding cross-arms, insulators, insulator pins, braces, brackets and other pole fixtures and appliances; guys and other supports for holding poles, towers or other structures 95 119 120 121 122 123 124 in position; also replacements and renewals of towers and painting towers. Repairs to-towess or other structures or appliances for supporting fixtures which carry both trans mission and distribution conductors should be apportioned between this account and the account Maintenance of Trans- mission System. 119. Maintenance of Underground Distribution System (La- bor). 120. Maintenance of Underground Distribution System (Sun- dries). . • Instructions regarding charges and credits to these ac- counts, in conformity with Wisconsin Commission Clas- sification, are as follows: — Charge to this account all expenditures for repairs and renewals of underground distribution system, including la bor, material, tools and expenses. This includes repairs and renewals of underground distribution system conduits, manholes, sewer connections, sewer traps and paving; re pairs and renewals of underground distribution system con- ductors; repairs and renewals of underground tube system, including coupling boxes, tubing, junction boxes, manholes and paving in connection therewith; also repairs or renewals of underground distribution system service connections. The cost of maintaining conduits which carry both trans- mission system conductors and distribution svstem con- ductors should be apportioned between this account and the account Maintenance of Transmission System. 121. Maintenance of Transformers (Labor). 122. Maintenance of Transformers (Sundries). Instructions regarding charges and credits to these ac- counts, in conformity with Wisconsin Commission Clas- ification, are as follows: — Charge this account with the expense of all labor and material incurred in maintaining transformers, including renewing oil. repainting, rewinding and repairs to switches and transformer devices which are the property of the utility on the consumers' premises. 123. Manitenance of Meters (Labor). 124. Maintenance of Meters (Sundries). Instructions regarding charges and credits to these ac counts, in' conformity with Wisconsin Commission Clas sification, are as follows: — Charge this account with the expense of all labor and material incurred in repairing meters in the distribution system, including readjusting and painting old meters, new meter parts, new jewels, cleaning meters, and changing meters for routine tests. 125 126 127 125. Maintenance of Distribution System Buildings, Fixtures Grounds. Charge to this account the cost of all material used and labor expended in repairing "Distribution System" build ings and structures, cost of fixtures and repairs to same : cost of maintaining walks, driveways, and grounds connect- ed 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, fixtures and eron nrl = " i* --''••• „.. : ,. : . — uv^um, l»ul iu die piuper rower Ac- counts." "Operating Expense Accounts," or "Special Ac- counts." Note: — Material used or labor expended on buildings, grounds, docks, or wharves, not used in the operation of a property but operated as an outside transaction or invest- ment, should not be charged to this account but to Income Account No. 2851, "Rents from Land. Buildings or Other Property (Net)." Note: — The building, grounds, dock, or wharf, upon which material is used or labor expended, must be reported and identified by the proper name, or the location properly described. 126. Shop Machinery and Tools — Lighting Department (La- bor). 127. Shop Machinery and Tools — Lighting Department (Sun- dries). Instructions regarding charges and credits to these ac- counts, in conformity with Wisconsin Commission Clas- sification, are as follows: — Charge this account with the cost of all material used and labor expended in repairing machinery and tools in shops, such as engines and boilers, shafting and belting; cranes, hoists, jacks, and other equipment used in connec- tion therewith; furnaces, forges, lathes, shapers, drill presses, planers, etc. 97 119 120 121 122 123 124 1^4 in position; also replacements and renewals of towers and painting towers. Repairs to-towe*s or other structures or appliances for supporting fixtures which carry both trans mission and distribution conductors should be apportioned between this account and the account Maintenance of Trans- mission System. 119. Maintenance of Underground Distribution System (La- borV bor) 126. Shcp Machinery '"anTT'^ToP^V 1511 ^ " S y stem (Sun- (Labcr.) y and TocIs -Lightin g Department U7 ' ^(gundri^f^ 3nd Tools-Lighting Depart*** ''Sho^ac^ i-lude not only such "texVbutinaddrtion, suchtools at are ^l^^u^" C ° Vered ** of the Lighting Department used for e j ncluded ln the *<*A equipment chargeable in ''Oper tinTLwnJ? ' fT? PUrp ° SeS and P^perly Tools" used for ^Wf^^ft^V 'T SmaH "" and specific Operating Expense Acrnnnf. P ro Perly chargeable ,o the of such hand tool! P CC ° Unt recei ™g the benefit of the use illlU paving, ... of underground distribution system service tuin.^im,,,,, The cost of maintaining conduits which carry both trans- mission system conductors and distribution system con- ductors should be apportioned between this account and the account Maintenance of Transmission System. 121. Maintenance of Transformers (Labor). 122. Maintenance of Transformers (Sundries). Instructions regarding charges and credits to these ac- counts, in conformity with Wisconsin Commission Clas- ification, are as follows: — Charge this account with the expense of all labor and material incurred in maintaining transformers, including renewing oil. repainting, rewinding and repairs to switches and transformer devices which are the property of the utility on the consumers' premises. 123. Maintenance of Meters (Labor). 124. Maintenance of Meters (Sundries). Instructions regarding charges and credits to these ac counts, in' conformity with Wisconsin Commission Clas sification, are as follows: — Charge this account with the expense of all labor and material incurred in repairing meters in the distribution system, including readjusting and painting old meters, new meter parts, new jewels, cleaning meters, and changing meters for routine tests. 96 125 126 127 125. Maintenance of Distribution System Buildings, Fixtures Grounds. Charge to this account the cost of all material used and labor expended in repairing "Distribution System" build ings and structures, cost of fixtures and repairs to same, cost of maintaining walks, driveways, and grounds connect: ed 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, fixtures and grounds," in addition to embracing the buildings proper, is understood to include fixtures when immovable and built in as a part of the struc- ture; pipes for gas, water, sewerage, and drainage; apparatus for heating, lighting, and ventilating; freight and passenger elevators with fixtures and appurtenances; platforms; ap- pliances for protecting buildings against fire; fences, walls, sidewalks, and pavements within the limit of grounds im- mediately adjacent to buildings or yards. Note: — Material used or labor expended on power plant, sub-station, transformer station, storage battery station, gen- eral office, stores department, stable, automobile service or utility service buildings, fixtures and grounds should not be charged to the above account, but to the proper "Power Ac- counts," "Operating Expense Accounts," or "Special Ac- counts." Note: — Material used or labor expended on buildings, grounds, docks, or wharves, not used in the operation of a property but operated as an outside transaction or invest- ment, should not be charged to this account but to Income Account No. 2851, "Rents from Land, Buildings or Other Property (Net)." Note: — The building, grounds, dock, or wharf, upon which material is used or labor expended, must be reported and identified by the proper name, or the location properly described. 126. Shop Machinery and Tools — Lighting Department (La- bor). 127. Shop Machinery and Tools — Lighting Department (Sun- dries). Instructions regarding charges and credits to these ac- counts, in conformity with Wisconsin Commission Clas- sification, are as follows: — Charge this account with the cost of all material used and labor expended in repairing machinery and tools in shops, such as engines and boilers, shafting and belting; cranes, hoists, jacks, and other equipment used in connec- tion therewith; furnaces, forges, lathes, shapers, drill presses, planers, etc. 128 129 130 13! 132 133 134 135 136 137 138 139 128. Shop Expenses — Lighting Department. Charge this account with all expenditures for heating and lighting repair shops; power; 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 mechan- ics, and wages of employes making and repairing same; wages of stationary engineers and firemen; watchmen, sweepers, cleaners, and other unskilled laborers employed in general work in and about shops and shop yards. 129. 130. 131. 132. 133. 134. 135. 136. Trimming and Inspecting Lamps. Charge this account with the labor of trimming and in- specting all arc lamps operated, patrolling arc lamp circuits, inspecting incandescent lamps operated, locating open cir- cuits, crosses on circuts, and other lamp operating labor. Exclude maintenance labor. 137. Lamo Supplies. Charge this account with all operating supplies and material used in connection with the operation of arc lamps. This includes the cost of carbons, globes, waste, reflectors, ropes and cables for supporting lamps, pulleys, etc., credit- ing Lamps and Lamp Supplies stock account with the material used. 138. Incandescent Lamp Renewals. Charge this account with the cost of renewal of incan- descent and Nernst lamps on consumers' premises and also renewing such lamps included in the contract for municipal lighting. Also include the cost of photometering incandes- cent lamps. Credit Lamps and Lamp Supplies stock ac- count with lamps renewed. 139. Miscellaneous Consumption Supplies and Expenses. Charge this account with the cost of all supplies and expenses incident to the consumption and utilization of elec- tric energy not chargeable to any of the preceding accounts 98 140 141 142 143 144 145 146 147 148 149 150 or to the succeeding account, Customers' Premises Ex- penses. This will include the cost cf setting and removing arc lamps, incandescent lamps and fixtures installed in streets, alleys, parks, public grounds, etc., but not the orig- inal installation in case such cost is included in tangible capital. 140. Customers' Premises Expenses (Labor). 141. Customers' Premises Expenses (Sundries). Instructions regarding charges and credits to these ac- counts, in conformity with Wisconsin Commission Clas- sification, are as follows: — Charge to this account all expenditures made in connec- tion with maintaining the efficiency of customers' installa- tions on their premises for which no charge is made to the customers. This should include expenses incurred in in- vestigating complaints, changing meters for request ter.ts, placing and testing meters on customer./ premises, inspect- ing and testing new wiring and fixtures, wiring customers' premises, repairing wiring and fixtures, inspecting, cleaning and repairing electrical appliances on customers' premises, and similar items of expense. 142. Maintenance of Lamps. Charge this account with the expense of all labor and supplies incurred in the repair and renewals of lamps and lamp equipment. This includes the cost of removing lamps and lamp equipment, repairing and renewals of lamps in the Utility's repair shop, readjusting lamps and lamp equipment, renewal of defective parts, renewal of cut- outs, repairs and renewals of mast-arms, hangers, etc.. re- placement and renewal of lamp poles, painting lamp poles, straightening ; poles. etc. 143. 144. 145. 146. 147 148* 149'. 150. TEXT COVERING INSTRUCTIONS REGARDING CHARGES AND CREDITS TO OPERATING EXPENSE ACCOUNTS. HEATING DEPARTMENT ACCOUNTS NUMBERED 201-300 (DIRECT CHARGES). 201 202 203 204 205 206 201. Superintendence of Heating Department. Charge this account with the salaries of those engaged in the supervision of the Heating Department, including the superintendent, engineers and assistants, clerks and stenographers, etc. Note: — When employes enumerated above have super- vision over other departments also, their salaries should be apportioned over the department in which they have juris- diction, the apportionment being on the basis of the service rendered. 202. Steam Apportioned (Proportion of Cost of Steam-Heating Department). Charge this account with the cost of all steam delivered to mains. 203. Labor, Removing, Resetting, Inspecting and Testing Meters. Charge this account with "all labor employed in remov- ing and resetting meters on the premises of the customers and placing meters in the course of regular and periodical inspection of same: also all labor employed in testing and inspecting meters both on the premises of the customers and in the Company's shop. Exclude maintenance labor. 204. Miscellaneous Distribution System Operating Labor. Charge this account with all operating labor employed in the distribution system not chargeable to any of the pre- ceding operating labor accounts. Exclude maintenance la- bor. 205. Misce^aneous Distribution System Supplies and Expenses Charge this account with the cost of all supplies con- sumed and expenses incurred in connection with the opera- tion of the distribution system, not chargeable to any of the preceding distribution operating accounts. Exclude all maintenance items. 206. Maintenance of Mains (Labor). too 207 208 ".,v >>, , , 209 /> : 210 ■ - * - ' - 211 212 213 214 207. Maintenance of Mains (Sundries). Charge these accounts with all expenditures for main- tenance and repairs of mains, including labor, material and supplies, hand tools, and expenses, in connection therewith. Include cost of changing position of mains. 208. Maintenance of Services (Labor). 209. Maintenance of Services (Sundries). Charge these accounts with all expenditures for mainten ance and repairs, of services, including labor, material and supplies, hand tools and expenses, in connection therewith. 210. Maintenance cf Meters (Labor). 211. Maintenance of Meters (Sundries). Charge these accounts with all expenditures for mainten- tenance and repairs of meters, including labor, material and supplies, hand tools, and expenses, in connection therewith. Include readjusting aixl painting old meters, new meter parts and cleaning meters. 212. Customers' Premises Expenses (Labor). 213. Customers' Premises Expenses (Sundries). Charge these accounts with all expenditures made in con- nection with maintaining the efficiency of customers' installa- tions on their premises for which no charge is made to the customers. This should include expenses incurred in in- vestigating complaints, changing meters for request tests, replacing and testing meters on customers' premises, inspect- ing, cleaning and repairing heating apparatus on customers' premises, and similar items of expense. 214. Maintenance of Distribution System Buildings, Fixtures and Grounds. Charge to this account the cost of all material used and labor expended in repairing "Distribution System" build ings and structures, cost of fixtures and repairs to same, cost of maintaining walks, driveways, and grounds connect- ed with buildings; cost of delivering material, including freight charges, if any, and all incidental expenses connect- ed with the maintenance of buildings and structures. The term "buildings, fixtures and grounds." in addition to embracing the buildings proper, is understood to include fixtures when immovable and built in as a part of the structure; pipes for gas, water, sewerage, and drainage; ap- paratus for heating, lighting, and ventilating; freight and passenger elevators with fixtures and appurtenances; plat- forms; appliances for protecting buildings against fire; 101 215 216 217 fences, walls, sidewalks, and- pavements within the limit of grounds immediately adjacent to buildings or yards. Note: — Material used or labor expended on power plant, sub-station, transformer station, storage battery station, general office, stores department, stable, automobile service or utility service buildings, fixtures and grounds should not be charged to the above account, but to the proper "Power Accounts," "Operating Expense Accounts," or "Special Ac- counts." Note: — Material used or labor expended on buildings, grounds, docks or wharves, not used in the operation of a property but operated as an outside transaction or invest- ment, should not be charged to this account but to Income Account No. 2951, "Rents from Land. Buildings or other Property (Net)." Note: — The building, grounds, dock or wharf, upon which material is used or labor expended, must be reported and identified by the proper name, or the location properly described. 215. Shop Machinery and Tools — Heating Department (La- bor). 216. Shop Machinery and Tools—Heating Department (Sun- dries). Instructions regarding charges and credits to these ac- counts, in conformity with Wisconsin Commission Clas- sification, are as follows: — Charge this account with the cost of all material used and labor expended in repairing machinery and tools in shops, such as engines and boilers, shafting and belting; cranes, hoists, jacks, and other equipment used in connec- tion therewith; furnaces, forges, lathes, shapers, drill presses, planers, etc. 217. Shop Expenses — Heating Department. Charge this account with all expenditures for heating and lighting repair shops; power; 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 employes making and repairing same: wages of stationary engineers and firemen; watch- men, sweepers, cleaners, and other unskilled laborers em- ployed in general work in and about shops and shop yards. TEXT COVERING INSTRUCTIONS REGARDING CHARGES AND CREDITS TO OPERATING EXPENSE ACCOUNTS. GAS DEPARTMENT, ACCOUNTS. NUMBERED 301-400 (DIRECT CHARGES). PRODUCTION— COAL GAS. 301 302 303 301. Superintendence. Charge to this account the total cost of superintendence of the coal gas production olant. This account includes the salaries of the superintendent of works, chemists at works. draftsmen, results man. works foreman, and all clerical help upon all records and accounts pertaining to the production department, whether at the general office or at the works. Note: — If water gas is also produced at the plant, or if a portion of the gas charged to production is purchased, the expense of superintendence will be apportioned over the respective production departments. 302. Retort House Labcr. Charge to this account operating labor of all descrip- tion from the coal in storage to the coke leaving the retort house. This account will include such items as the labor cost of weighing coal, firing benches, operating drawing and - 1 — - mnrr machines, patching and scarfing retorts, cleaning 215. Shcp Machinery and Tools— W m ]-;^t^ o1 '' p etc.. including 216. Shop Machinery and Talu Z * Department ^abcr). dries). y d ToGls -Heating Department (Sun- :;s41i^^^^ only sucn "text," but in addition, such tools as are nfcl^S*"!^ ?° Vered b Y of the Heating Department ^H^nrt1 edmthetTOle q ui P m *°t chargeable in "Operadno ExvlLi, ^ ^ P ur ?° Ses and properly Tools" used for specific T n„r ™ ' J 3 dlStmct from s ™" "Hand ^ificOperatfnl^^^^lP^^rfy chargeable to the of such hand tool! P Account receivlD g the benefit of the use purifiers, purifier house foreman., anu iau^x v.«, m ,..,_, ing purifier boxes, reviving oxide, removing spent oxide, operating conveyors, and general labor employed in the purifier house or in the process of purifying coal gas. Ex- clude maintenance labor. Note: — If water gas is made and purified by the same employes, or a portion of the gas charged to production is purchased and is purified by the same employes, the total 103 215 216 217 fences, walls, sidewalks, and- pavements within the limit of grounds immediately adjacent to buildings or yards. Note: — Material used or labor expended on power plant, sub-station, transformer station, storage battery station, general office, stores department, stable, automobile service or utility service buildings, fixtures and grounds should not be charged to the above account, but to the proper "Power Accounts," "Operating Expense Accounts," or "Special Ac- counts." Note: — Material used or labor expended on buildings, grounds, docks or wharves, not used in the operation of a property but operated as an outside transaction or invest- ment, should not be charged to this account but to Income Account No. 2951, "Rents from Land. Buildings or other Property (Net)." Note: — The building, grounds, dock or wharf, upon which material is used or labor expended, must be reported and identified by the proper name, or the location properly described. 215. Shop Machinery and Tools — Heating Department (La- bor). 216. Shop Machinery and Tools— Heating Department (Sun- dries). Instructions regarding charges and credits to these ac- counts, in conformity with Wisconsin Commission Clas- sification, are as follows: — Charge this account with the cost of all material used and labor expended in repairing machinery and tools in shops, such as engines and boilers, shafting and K^ u: cranes, hoists, jacks, and nth«- ' onups ana shop yards. 102 TEXT COVERING INSTRUCTIONS REGARDING CHARGES AND CREDITS TO OPERATING EXPENSE ACCOUNTS. GAS DEPARTMENT, ACCOUNTS. NUMBERED 301-400 (DIRECT CHARGES). PRODUCTION— COAL GAS. 301 302 303 301. Superintendence. Charge to this account the total cost of superintendence of the coal gas production olant. This account includes the salaries of the superintendent of works, chemists at works, draftsmen, results man. works foreman, and all clerical help upon all records and accounts pertaining to the production department, whether at the general office or at the works. Note: — If water gas is also produced at the plant, or if a portion of the gas charged to production^ is purchased, the expense of superintendence will be apportioned over the respective production departments. 302. Retort House Labcr. Charge to this account operating labor of all descrip- tion from the coal in storage to the coke leaving the retort house. This account will include such items as the labor cost of weighing coal, firing benches, operating drawing and charging machines, patching and scurfing retorts, cleaning pipes and lids, weighing and handling coke, etc.. including the wages of foremen, firemen, furnace men. retort tenders, patchers, pipe men, lid cleaners, coke wetters, guymen, rig- gers, shovelers and wheelers of fuel. The cost of bringing coal from storage to charging floor if performed by other than retort house employes will be charged to the cost of coal. The ccst of handling coke from outside the retort house to coke pile or coke yard will be charged to the ac- count Coke Stock Expense. Exclude maintenance labor. 303. Purifying ^.abor. Charge to this account all operating labor in the purifi- cation of coal gas. This includes the wages of coal gas purifiers, purifier house foreman, and labor employed in chang- ing purifier boxes, reviving oxide, removing spent oxide, operating conveyors, and general hbor employed in the purifier house or in the process of purifying coal gas. Ex- clude maintenance labor. Note: — If water gas is made and purified by the same employes, or a portion of the gas charged to production is purchased and is purified by the same employes, the total 103 .304 305 306 307 308 cost of purifying labor at the works will be apportioned over the respective production departments. Note: — Labor making new oxide will be charged to Purifying Material Stock Account. 304. Miscellaneous Labor. Charge to this account all miscellaneous operating labor in and about the coal gas works not specifically chargeable to any other labor account, such as watchmen, yardmen, laborers engaged in removing snow and refuse, etc. Ex- clude maintenance labor. Note: — Where water gas is also produced or this account the cost of ail operating supplies and expenses incurred at the purchased gas production works not directly chargeable to any of the preceding pro- duction accounts. This includes such items as gas and electricity used at the works for general lighting, supplies and materials used at the storage holders at works, water for general purposes, laboratory apparatus and supplies, ice. brooms, lubricants, etc., and works stationery, telephones, etc., if it is desired to distribute such expenses. Exclude maintenance supplies and expenses. 346. Maintenance of Purchased Gas Apparatus. Charge this account with all expenses for labor and ma- in 347 348 349 350 351 terial incurred in repairing purchased gas production ap- paratus, including collection mains and pumping apparatus, purifying apparatus, exhausters, conveying machinery, con- densers, piping at works, electric and compressed air equip- ment, etc. Note: — If coal gas or water gas or both are also pro- duced, the cost of repairing equipment which is used for the joint benefit of the different kinds of gas will be apportioned over the corresponding maintenance accounts of the respect- ive production departments. 347. Maintenance of Purchased Gas Buildings, Fixtures and Grounds. Charge this account with the expense of all labor and Material incurred in repairs to buildings, fixtures and grounds used exclusively for production processes in con- nection with purchased gas, as condensing or purifying buildings, outbuildings, tool house, and appurtena: t fences, sidewalks, lawns, etc. Note: — If coal gas or water gas or both are also pro- duced at the works, the cost of repairing those bui-ldings, fixtures and grounds which are used for the joint benefit of the different departments will be apportioned over the cor- responding accounts of the respective production depart- ments. 348. 349. 350. 351. Gas Apportioned (Cost of Gas delivered to mains for sales). Charge this account and credit "Gas Holder Stock" (Account 2614) with all gas delivered to mains for sales at the cost at which the gas was charged to "Gas Holder Stock" (Account 2614). Note:— "Gas Holder Stock" (Account 2614) will be debited with all gas "Produced and Purchased" at the cost as shown by Accounts 301-347. "Gas Used by Company" will be charged through the proper accounts, dependent upon its use, "Gas Delivered to Mains for Sales" will be charged through Account 351, and "Gas Holder Stock" (Ac- count 2614) will be credited with the gas properly charge- able to these accounts at the cost at which the gas was charged to "Gas Holder Stock" (Account 2614). "Gas Holder Stock" (Account 2614) must show on the books the quantity and cost or costs of the gas on hand first of month, to which will be added all gas produced and pur- chased, at the cost shown by Accounts 301-347, and from which will be deducted "Gas Used by Company" and "Gas Delivered to Mains for Sales" (Account 351), also showing the quantity and cost or costs of the gas on hand last of month. 112 356 357 358 359 360 356. Labor Removing and Resetting Meters. Charge to this account all operating labor employed in removing and resetting meters on the premises of the con- sumers, and placing meter connections in the course of the regular and periodical inspection of such meters. Where such work is performed by regular meter maintenance men, their time should be apportioned accordingly. Exclude maintenance labor. Note: — The cost of the original setting of each meter, including one set of connections, will be charged to the Meter Construction Account, if it is the policy of the utility to capitalize such original setting. 357. Street Department Labor. Charge this account with all operating labor employed in the street department. This includes labor pumping drips, taking street pressure, operating district governors, repairing street department tools, clerical salaries for the street department and miscellaneous street department operating labor. Exclude maintenance labor. 358. Meter and Fitting Department Labor. Charge this account with all operating labor employed in the meter shop and fitting department. This includes the salaries and wages of meter shop clerks, employes keep- ing shop records, and all operating labor in the meter shop or department not properly chargeable to the accounts La- bor Removing and Resetting Meters and Maintenance of Meters. Exclude Maintenance labor. 359. Customers' Premises Expenses (Labor). 360. Customers' Premises Expenses (Sundries). Instructions regarding charges and credits to these ac- counts, in conformity with Wisconsin Commission Clas- sification., are as follows: — Charge this account with all labor and material required for adjusting general complaints, clearing out, changing or adjusting house piping, gas fixtures, burners or any portion of the consumers' property beyond the meter, including the cost of new pillars, tips, burners or any appliances or de- vices put in to better service, and not properly chargeable to repairs; investigating reports of poor service or large bills, including taking pressure on complaints; labor placing clock meters and changing meters for request tests; and inspecting and testing new pipe, including car fare, meals, etc., of the inspectors on such work. Note: — Repairing leaks in meters and connections will be charged to Maintenance of Meters Account. 113 361 362 363 364 365 361. Pumping Gas. Charge this account with all expenses incurred in con- nection with pumping gas through the mains or distribution system, pumping gas into high pressure mains for equaliza- tion and reinforcing pressure, including inspection and reg- ulation of the booster governors. 362. Street Department Supplies and Expenses. Charge this account with all operating supplies and ex- penses of the street department. This includes tools used in such department, pumping drips, office supplies and ex- penses of this department, expense of taking pressures, ex- pense of operating district governors and miscellaneous street department supplies as gas bags, water hose, lanterns, etc. Exclude maintenance supplies and expenses. 363. Meter and Fitting Department Supplies and Expenses. Charge this account with all supplies consumed and ex- penses incurred in the operation of the meter and fittings department. Do not charge with labor expense. Expenses such as light, fuel, gas and electricity used for operating machinery and for testing in this department and hand tools of workmen will be charged to. this account. This account should include all expenses connected with the meter depart- ment not included in the account Meter and Fitting Depart- ment Labor and Labor Removing and Resetting Meters. Exclude maintenance supplies and expenses. 364. Miscellaneous Distribution Supplies and Expenses. Charge this account with the cost of all supplies con- sumed and expenses incurred in connection with the opera- tion of the distribution system, not chargeable to any of the preceding distrioution operating accounts. Exclude all maintenance items. 365. Maintenance of Mains (Labor). 366. Maintenance of Mains (Sundries). Instructions regarding charges and credits to these ac- counts, in conformity with Wisconsin Commission Clas- sification, are as follows: — Charge this account with the expenses for all labor and material used in repairing, overhauling, changing position of or replacing: gas mains, including pumping mains, booster mains, and distribution mains. This account covers such items as seeking and repairing leaks, repairing pipes or re- moving and replacing worn sections and fittings, caulking, protecting exposed parts of undermined mains, digging and bracin~ in connection with such work, repaving and re- pairing street p-overnors and man-holes, etc. Credit the proper store room account with store room value "of the pipes and fittings charged to this account. 114 367 368 369 370 371 372 373 367. Maintenance of Services (Labor). 368. Maintenance of Services (Sundries). Instructions regarding charges and credits to these ac- counts, in conformity with Wisconsin Commission Clas- sification., are as follows: — Charge this account with the expenses for all labor and material incurred in repairing, overhauling and changing positions of gas service connections. This covers such items as seeking and repairing leaks, thawing services, clean- ing and blowing out services, repairing and renewing ser- vice pipes to meters,, including stop-cocks, service boxes and the cost of repairing the same. Changing and extend, ing old service pipes to put meters in better location will be charged to this account. Extending new services to give better location for meters will be charged to the construc- tion account Services. 369. Maintenance of Meters (Labor). 370. Maintenance cf Meters (Sundries). Instructions regarding charges and credits to these ac- counts, in conformity with Wisconsin Commission Clas- sification, are as follows: — Charge to this account all expenses for labor and ma- terial in repairing meters and house governors, including readjusting, painting, new discs, diaphragms, testing and re- pairing old meters, repairing and replacing old connections, meter fittings, etc., meter unions, cocks and piping, chang- ing meters for routine tests, etc. The average cost of one set of meter connections shall be charged to the construc- tion account Meters, if it is the policy of the utility to cap- italize such original setting cost. 371. Maintenance of Distribution Buildings, Fixtures and Grounds. Charge to this account all expenses for labor and ma- terial incurred in repairing buildings, fixtures and grounds devoted, exclusiv elv tn the Hit**-^"*^" ^^ — — ■ and lighting repair shops; power; miscellaneous expenses 115 361 362 363 364 365 361. Pumping Gas. Charge this account with all expenses incurred in con- nection with pumping gas through the mains or distribution system, pumping gas into high pressure mains for equaliza- tion and reinforcing pressure, including inspection and reg- ulation of the booster governors. 362. Street Department Supplies and Expenses. Charge this account with all operating supplies and ex- penses of the street department. This includes tools used in such department, pumping drips, office supplies and ex- penses of this department, expense of taking pressures, ex- pense of operating district governors and miscellaneous street department supplies as gas bags, water hose, lanterns, etc. Exclude maintenance supplies and expenses. 363. Meter and Fitting Department Supplies and Expenses. Charge this account with all supplies consumed and ex- penses incurred in the operation of the meter and fittings department. Do not charge with labor expense. Expenses such as light, fuel, gas and electricity used for operating machinery and for testing in this department and hand tools of workmen will be charged to. this account. This account should include all expenses connected with the meter depart- ment not included in the account Meter and Fitting Depart- ment Labor and Labor Removing and Resetting Meters. Exclude maintenance supplies and expenses. 364. Miscellaneous Distribution Supplies and Expenses. Charge this account with the cost of all supplies con- sumed and expenses incurred in connection with the opera- tion of the distribution system, not chargeable to any of the preceding distrioution operating accounts. - Exclude all maintenance items. 365. Maintenance of Mains (Labor). 366. Maintenance of Mains (Sundries). Instructions regarding charges and credits to these ac- counts, in conformity with Wisconsin Commission Clas- 372. Shop Machinery and Tools — Gas Department. This account should be understood to include not only such "Shop Machinery and Tools— Gas Department" covered by "text," but in addition, such tools as are included in the tool equipment of the Gas Department, used for general purposes and properly charge- able in "Operating Expenses," as distinct from small "Hand Tools" used for specific purposes and properly chargeable to the specific Operating Expense Account receiving the benefit of the use of such hand tools. proper store room account wim siuic r wm vaiuv. ^^ k ,.v pipes and fittings charged to this account. 114 367 368 369 370 371 372 373 367. Maintenance of Services (Labor). 368. Maintenance of Services (Sundries). Instructions regarding charges and credits to these ac- counts, in conformity with Wisconsin Commission Clas- sification, are as follows: — Charge this account with the expenses for all labor and material incurred in repairing, overhauling and changing positions of gas service connections. This covers such items as seeking and repairing leaks,, thawing services, clean- ing and blowing out services, repairing and renewing ser- vice pipes to meters,, including stop-cocks, service boxes and the cost of repairing the same. Changing and extend, ing old service pipes to put meters in better location will be charged to this account. Extending new services to give better location for meters will be charged to the construc- tion account Services. 369. Maintenance of Meters (Labor). 370. Maintenance cf Meters (Sundries). Instructions regarding charges and credits to these ac- counts, in conformity with Wisconsin Commission Clas- sification, are as follows: — Charge to this account all expenses for labor and ma- terial in repairing meters and house governors, including readjusting, painting, new discs, diaphragms, testing and re- pairing old meters, repairing and replacing old connections, meter fittings, etc., meter unions, cocks and piping, chang- ing meters for routine tests, etc. The average cost of one set of meter connections shall be charged to the construc- tion account Meters, if it is the policy of the utility to cap- italize such original setting cost. 371. Maintenance of Distribution Buildings, Fixtures and Grounds. Charge to this account all expenses for labor and ma- terial incurred in repairing buildings, fixtures and grounds devoted exclusively to the distribution systerg. 372. Shop Machinery and Tools — Gas Department. Charge this account with the cost of all material used and labor expended in repairing .machinery and tools in shops, such as engines and boilers, shafting and belting; cranes, hoists, jacks, and other equipment used in connec- tion therewith; furnaces, forges, lathes, shapers, drill presses, planers, etc. 373. Shop Expenses — Gas Department. Charge this account with all expenditures for heating and lighting repair shops; power; miscellaneous expenses 374 375 376 377 378 379 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 employes making and repairing same; wages of stationary engineers and firemen; watchmen, sweepers, cleaners, and other unskilled laborers employed in general work in and about shops and shop yards. 374. 375. 376. Labor Lighting and Extinguishing Municipal Contract Lamps. Charge this account with the salaries and wages of all persons employed in the lighting and extinguishing of lamps included in the municipal contract lighting system. Where this service is performed by others under contract for the compan}', this account will be charged with the con- tractor's bill. 377. Labor Inspecting and Cleaning Municipal Contract Lamps. Charge this account with the salaries and wages of all persons employed in inspecting and cleaning lamps and lamp equipment embraced in the municipal contract light- ing system. This includes the salaries and wages of lamp cleaners, persons engaged in inspectnig and supervising the operation of the contract lighting system, patrolling and re- porting on re-lights and discontinues, and watching the hours of lighting and extinguishing. Exclude maintenance labor. 378. Labor Resetting and Removing Municipal Contract Lamps. Charge this account with the labor employed in resett- ing and removing all lamps and lamp equipment embraced in the municipal contract lighting system, as ordered by municipal authorities. Exclude maintenance labor. Note: — The removal or replacement of any equipment made neaessary by its worn condition will not be charged to this account but to the account Maintenance of Municipal Contract Lighting System. Note: — The cost of the original setting of any part of the municipal contract lighting system will be charged to the Construction Account, Municipal Contract Lighting System. 379. Rentals of Municipal Contract Lighting Apparatus. Charge this account with all rentals paid on apparatus or equipment constituting a part or all of the municipal con- tract lighting system. 3$r- 381 382 383 384 385 386 387 380. Miscellaneous Municipal Contract Lighting Supplies and Expenses. Charge this account with the cost of all operating sup- plies and expenses other than rentals incurred in the opera- tion of the municipal contract lighting system. Exclude maintenance supplies and expenses. 381. Maintenance of Municipal Contract Lighting System (La- bor). 382. Maintenance of Municipal Contract Lighting System (Sun- dries). Instructions regarding charges and credits to these ac- counts, in conformity with Wisconsin Commission Clas- sification, are as follows: — Charge this account with all expenses for labor and ma- terial incurred in refitting stand-pipes, cleaning service pipes, cutting off services, recaulking columns, removing and re- setting decayed and worn posts, painting and refitting col- umns, straightening posts and all other work of similar character necessary to maintain the municipal contract lighting system to the degree of efficiency required by the municipal ordinances. This account will also be charged with the cost of repaving necessitated by openings in con- nection with the above work. 383. 384. 385. 386. Boiler Plant Operating Labor. Charge this account with all operating labor employed in connection with the generation of steam. This account will be charged with the salaries of superintendent of boiler house, boiler house foremen, firemen, helpers, shovelers. weighers, feed-pump men. stokers, water purification labor, blowing flues, cleaning boilers, labor employed at the boiler plant in handling coal and ashes, boiler plant janitors, watchmen, etc. If the general superintendent of the power plant has charge of the boiler plant, a proportion of his salary will be charged to this account. Exclude mainten- ance labor. 387. Fuel for Steam (Cost of Fuel in Storage). Charge to this account all fuel used for steam, whether coal, oil, gas or other fuel, at the cost f. o. b. point of delivery at plant for storage. This includes the invoice cost of the fuel, freight, switching, demurrage, cost of un- loading from cars or boats to wagons and cartage to point of delivery at the plant for storage. Credit the Fuel Stock account with fuel as used. 388 389 390 391 392 393 394 395 388. Water for Steam. Charge this account with the actual amount of water used for boiler feed and condensing purposes. If water is purchased, charge at the contract price or the meter rate. Tf water is pumped by the accounting utility, charge here the cost of pumpage. Water for fire protection and gen- eral purposes should not be charged to this account. 389. Miscellaneous Steam Supplies and Expenses. Charge to this account all operating supplies and ex- penses at the boiler plant not chargeable to the preceding accounts, as boiler room records, boiler compounds, boiler inspection, water purification supplies and expenses, water for fire protection and general use. light and heat at the boiler plant, hose, packing, gaskets, boiler hand tools, lu- bricants, gauge glasses, etc. 390. Maintenance of Boilers and Boiler Auxiliary Equipment. Charge this account with all expenses of labor and ma- terial used in repairing furnaces and boilers, special boiler foundations and settings, iron and steel smoke-stacks, feed pumps, water feed pipe, injectors, economizers, water heaters, superheaters, valves, grates, flues, mechanical stok- er equipment, boiler room piping from the boiler to the en- gine throttle valve, steam exhaust svstem, boiler water sup- ply mains, pumping equipment and similar auxiliary equip- ment. 391. Maintenance cf Boiler Plant Coal and Ash Handling Equipment. Charge this account with all expenses of labor and ma- terial incurred in repairing coal and ash conveyors in the boiler plant, embracing trolley and cable towers, crushers, belt links, wheels, chutes and gates, conveyor cars, winches, motors, buckets, shafts, chains, etc. 392. Maintenance cf Boiler Plant Buildings, Fixtures and Grcunds. Charge this account with all expenses of labor and ma- terial incurred in repairs to buildings, fixtures and grounds, including permanent foundations for apparatus, used ex- clusively for the generation of steam. Tf the boiler plant equipment is housed in one of the general works buildings, the repairs to such buildings will be apportioned so as to charge to this account the proper proportion of the total cost of repairs to such jointly occupied buildings. 393. 394. 395. TEXT COVERING INSTRUCTIONS REGARDING CHARGES AND CREDITS TO OPERATING EXPENSE ACCOUNTS. LIGHTING-HEATING-GAS-DEPARTMENS, ACCOUNTS NUMBERED 401-500 (COMMON CHARGES). 401 402 403 404 405 401. Collection Salaries and Commissions. Charge this account with all salaries of the collection department employes from the taking of applications for service to the depositing of proceeds from collection in the bank. This includes not only the salaries of employes whose entire time is engaged in the collection department, but the proper proportion of the salaries of employes who are partly engaged in other departments. Charge also with fees and commissions paid for collecting bills. 402. Reading Meters and Delivering Bills. Charge this account with all salaries and wages of meter readers and employes engaged in delivering bills. 403. Collection Supplies and Expenses. Charge this account with all supplies and expenses of the collection office, not otherwise provided for. including supplies and expenses of outside collectors and meter readers. Stationery, stamps, etc., and surety bonds of col- lection department employes will also be charged to this ac- count if it is desired to distribute such expenses. 404. Uncollectible Accounts (Reserve Credit). Charge to this account each month, making a corres- ponding credit to the Uncollectible Accounts Reserve, an amount which is estimated by its uniform application throughout the year will yield to such reserve fund an amount sufficient to cover all accounts for service which become uncollectible and are charged to the reserve account because of the removal of the debtor beyond the jurisdiction of the state, the operation of the Statute of Limitations, dis- charge in bankruptcy, or for any other sufficient reason after diligent effort to collect. 405. Promotion of Business Salaries and Commissions (Reserve Credit). Charge this account with the salaries and wages of all employes. whose services are devoted to the promotion and extension of the business, including canvassers, solicitors, demonstrators, distributors of circulars and advertising ma- 119 406 terial; also commission paid to canvassers, solicitors and dealers for the introduction and sale of appliances, etc. 406. Promotion of Business Supplies and Expenses (Reserve Credit). Charge to this account the cost of all supplies used and expenses incurred by the promotion of business department. This includes office stationery and supplies, if distributed and expenses of advertising in newspapers and periodicals, the cost of advertising by means of posters, dodgers, handbills, circulars, car signs, booklets and all related expenses, also the cost of materials and expenses of demonstration and exhibitions. Note: — This account does not include any expenses in- curred for increasing the sale of residuals, which expenses will be charged to the appropriate Residuals Expense Ac- count. 120 TEXT COVERING INSTRUCTIONS REGARDING CHARGES AND CREDITS TO OPERATING EXPENSE ACCOUNTS. RAILWAY-LIGHTING-HEATING-GAS DEPARTMENTS, ACCOUNTS NUMBERED 501-600. (COMMON CHARGES). 502 503 504 505 501. Salaries of General Officers. Charge this account with the salaries of general of- ficers including the president, vice-presidents, secretary, treas- urer, comptroller, auditor, general manager, and all other officers whose jurisdiction extends over the entire business and whose services are not chargeable to any particular de- partment. 502. Salaries of General Office Clerks. Charge this account with the salaries of all clerks and assistants connected with the general offices, except such as may be directly engaged in other departments, in which case their compensation should be charged to such depart- ment directly. Where general office clerks also perform services for other departments, their compensation will be apportioned accordingly and charged to the respective de- partmental accounts. 503. General Office Rent. Charge this account with all rent paid for general of- fices. 504. Miscellaneous General Office Supplies and Expenses. Charge this account with the cost of all office supplies and expenses, newspapers and periodicals, messenger and janitor service, directories, telegrams, exchange on remitt- ances, etc. Charge also with the cost of books, stationery, telephone, etc., if it is desired to distribute such expenses. 505. Law Expenses — General (Reserve Credit). Charge to this account all law expenses except those incurred in connection with the defense and settlement of injury and damage claims. Charge with salaries and ex- penses of counsel, solicitors, and general attorneys, their clerks and attendants, etc. Charge also with the cost of law books, printing briefs, legal forms, testimony, reports, fees and retainers of general counsel and attorneys, court costs, and payments of specific notarial and witness fees, 506 507 508 509 expense of taking depositions and other general law and court expenses. Expenses of arbitrators of disputed points will also be charged to this account. Note: — Salaries, fees and retainers of counsel and at- torneys engaged in the defense and settlement of injury and damage suits will be charged to the account Injuries and Damages. 506 Miscellaneous General Expenses. Charge this account with the cost of all miscellaneous general expenses, embracing such items as publishing an- nual reports in newspapers, advertising nptices of stock- holders' meetings, dividend notices and other corporate and financial notices of a general character; traveling expenses of the general officers and others connected with the general office, association dues, expenses attending conventions and meetings; subscriptions, donations and gratuities; fees of transfer agents, registrars of stock and fiscal agents; directors' fees, and contingent expenses of management not otherwise provided for. 507. Relief and Pension Association Expenses (Reserve Credit). Charge this account with the cost of all expenses in- curred in connection with conducting a Relief and Pension Association established for the benefit of employes to which the Company makes contributions or bears the ex- penses incident to the conduct of the business of the Association. This account includes the salaries of em- ployes who are engaged in Association work, and are on the pay roll of the Company, stationery and printing, pos- tage and all other expenses in connection therewith, includ- ing all pensions paid to retired employes. 508. Railroad Commission Expenses. Charge this account with all fees, retainers and ex- penses of counsel, solicitors, attorneys, clerks, attendants, expert witnesses, and others whose services are secured in the defense and prosecution of all petitions and other transactions before the Railroad Commission of Wisconsin. Expenses which are made necessary by rules, regulations and orders of the Commission, as improvement of service, ad-* ditional inspection, etc., will not be charged to this ac- count, but to the appropriate departmental operating ex- pense account. 509. Maintenance of General Office Equipment. Charge this account with the expense of all labor and material incurred in the repair of the general office equip- ment, including furniture and furnishings, office apparatus and appliances. 122 510 551 552 553 554 510. Maintenance of General Office Buildings, Fixtures and Grounds. Charge this account with the expense of all labor and material incurred in the repair of the general office build- ings, fixtures and grounds, including elevators, vaults, heat- ing and lighting fixtures, and appurtenant sidewalks, lawns, fences, drives, etc. 551. Injuries and Damage (Reserve Credit). Charge this account with all damages to or destruction of property other than that owned by the utility, charging with the cost of restoring the property less insurance or legal damages allowed, and with all expenses incident to in- jury and death to employes and other persons for whose injury or death the utility is held liable or in the settlement of which claim allowances are made. This embraces judge- ments for damages' and plaintiff's court costs; proportion of salaries and expenses or fees of physicians and surgeons, expenses of undertakers, nurses and hospital attendants: medical and surgical appliances; contributions to hospitals; transportation of injured persons; and wages and salaries paid to employes while disabled. The salaries and expenses of the utility's claim agents, adjusters, and their assistants. will be charged to this account. The compensation of gen- eral solicitors and counsel of the utility or other attorneys while engaged in the defense and settlement of damage suits will be charged to this account. If it is desired to open an Injuries and Damages Reserve and to make charges against operating expenses on account of the injuries and damages on some arbitrary basis, the amount so charged shall be credited to the account Injuries and Damages Re- serve, and the actual expenditures for the purpose above enumerated shall be charged against such reserve account. 552. Insurance (Reserve Credit): Charge to this account all premiums paid to insurance companies for fire, casualty, boiler, fidelity, burglar and all other insurance. If it is desired to open an Insurance Reserve, all amounts set aside for insurance and charged against operating expenses should be credited to such In- surance Reserve. 553. Stationery and Printing. Charge to this account all expenses for stationery and printing, 'stationery supplies and postage, blanks, books, records, etc., except as hereinafter provided for. The cost of printing briefs and other legal papers should be charged to the account Law Expenses — General or Injuries and Damages. 554. Operation of Stores Department. Charge this account with the total expense incurred in operating the utility's stores department, including salaries 555 556 557 558 559 560 and wages of purchasing agent and his staff, stockkeeper and his staff, clerks and other employes in the stock rooms and storage yards, and such expenses as store room and store yard rent, light, heat. etc. * 555. Maintenance of Stores Department Equipment. Charge this account with all labor and expenses incurred in repairing-any equipment of the storage department other than stores buildings, fixtures and grounds. Charge with the cost of repairs to loading and unloading machinery, cranes, derricks, hoists, conveying apparatus, etc. 556. Maintenance of Stores Department Buildings, Fixtures and Grounds. Charge this account with all labor and expenses incurred in repairing stores department buildings, fixtures and grounds, including storehouses, docks, wharves, coal sheds, etc. 557. Operation of Miscellaneous Utility Equipment. Charge this account with all expenses incurred in operating utility equipment, including salaries and wages of stable employes, drivers, teamsters, chauffeurs, employes operating industrial tramways and other utility apparatus, together with such expenses as water for stable use, feed, bedding, axle grease, blankets, shoeing horses, expense of stabling, gasoline, kerosene, and other equipment supplies of a similar character. 558. Maintenance of Miscellaneous Utility Equipment. Charge this account with the expense of all labor and material incurred in repairing wagons, drays, trucks, harnesses, automobiles, bicycles, motorcycles, industrial tramways and other utility equipment, and cost of horses purchased to replace others lost by death or worn out in service unless it is the policy to replace horses through the Depreciation Reserve. 559. Maintenance of Utility Equipment Buildings, Fixtures and Grounds. Charge this account with all labor and expenses incurred in repairing stores department buildings, fixtures and grounds, including storehouses, docks, wharves, coal sheds, etc. 560. Rent of Tracks and Terminals Railway. 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 in- terest on valuation, or a proportion of expenses incurred in maintaining and operating such tracks, or on a car-mileage basis, or a charge per car or passenger, or by any other ar- 124 561 562 . 591 592 rangement. 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 lines no longer operated by the lessor company is not considered an operating expense, and should, therefore, not be charged to this account, but treated as a deduction from income under Rents of Leased Lines. 561. Rent of Equipment (Railway). This account includes payments to other companies for rent or use of their cars, electric equipment of cars, and other equipment. 562. Rent of Land, Buildings and Other Property. This account includes payments for rent or use of land, buildings, and other property. 591. Maintenance (Reserve Credit). This reserve may be raised by those utilities which operate equipment, the repairs to which are occasioned only at remote intervals and are then so considerable in amount as to cause wide fluctuations in the operating expenses for the division of operation or group of expenses of which the maintenance account in question is a part. 592. Depreciation (Reserve Credit). Every public utility shall carry a proper and adequate Depreciation Reserve to cover the full replacement of ail tangible capital in service. There shall be opened a De- preciation Account to which shall be charged monthly, crediting the Depreciation Reserve, an amount equal to one- twelfth of the estimated annual depreciation of the tangible capital in service of the utility, or as near that amount as the finances of the property will permit. Tangible capital comprises all land and its improvements and all interest in land the term of enjoyment of which is one year or more from the date of grant, buildings and structures and all equipment and apparatus used and useful in the generation, distribution and sale of electric current and having an ex- pectation of life in service of more than one year. Hand and other small portable tools, because of their liability to loss and theft, are to be treated as part of the operating ex- penses of the year in which they were purchased. The estimate here required shall be made upon a rule designed to effect by its uniform application during the life of the tangible capital in service, a charge into operating expenses 125 593 594 of the total original cost of such capital, less its salvage or scrap value upon retirement. When any building, structure, machine, facility or unit of equipment which at the time of its construction or in- stallation was classified as tangible capital becomes through wear and tear economically irreparable, the substitute there- for, having substantially no greater capacity than the unit for which it was substituted, shall be charged to the De- preciation Reserve Account. When, however, the building, structure, machine, facility or unit substituted has a substantially greater capacity than that for which it was substituted, the cost of the substitu- tion of one of the same capacity as the unit replaced shall be charged to the Depreciation Reserve Account, and the remaining cost of the actual substitution shall be charged to the appropriate Construction and Equipment Account. The details of the deduction on account of Depreciation and the basis thereof will be called for in the annual report to the Railroad Commission. 593. Contingencies-Extraordinary (Reserve Credit). When the property of the utility is visited by an extra- ordinary casualty of such a nature as to be beyond anticipa- tion through the exercise of ordinary and reasonable pru- dence, and of such a nature as not to be contained in the provision for depreciation, as earthquakes, floods, cyclones, etc., resulting in irreparable damage, there may be charged to this account the original cash cost of such irreparably damaged property, less the salvage or scrap value and ir- reparable wear and tear from use accrued thereto. When the amount of such damage or loss is considerable, there may be set up an Extraordinary Casualties Suspense Ac- count, to which shall be credited monthly the amount charged to the account Contingencies (Extraordinary) un- til the total loss or damage caused by such casualty shall be wiped out through operating expenses. All ordinary casualties, that is, those which occur with such uniformity and frequency that the principles of insur- ance are applicable thereto, must be provided for by suit- able charges to the Insurance Reserve, set up and main- tained for such losses, or are considered as included in the provision for depreciation, or constitute an item of current maintenance. 594. Taxes (Reserve Credit). This account shall cover all taxes chargeable against the utility. Where the reporting utility is also engaged in transactions outside the scope of its duties as a public utility, this account shall be subdivided into the following two sub-accounts, to be maintained separately: a. Taxes Chargeable Against Utility. b. Taxes Chargeable to Non-Operating Transactions. To each such tax account there shall be charged monthly the amount of taxes accrued during the month and such amount shall be credited to the account Taxes Accrued (or Prepaid Taxes, if such taxes are prepaid) or the appro- priate subdivision of such accounts. The amount of taxes accrued during any month shall, when the levy is unknown, be estimated and when the levy is finally determined the estimate shall be corrected in the provision for taxes during the remainder of the year. For example, if at the beginning of the tax year the taxes against the utility are estimated to be $600 for the year, the monthly charge on account of such tax will be $50, crediting the same to the Taxes Ac- crued Account or Prepaid Taxes, as the case may be, until the amount of the levy becomes definitely known. If during the fifth month it is found that the levy for the year is $640 instead of $600, there will already have been charged for four months the $50 per month, leaving $440 to be charged during the remainder of the year, or $55 for the fifth month and each succeeding month during the remainder of the year. Such taxes as pertain to two or more utility services, or to operating and non-operating transactions alike, shall be apportioned with regard to such departments or subdivisions upon a basis which appears reasonable and just, such basis to be reported in the annual report to the Railroad Com- mission. 127 TEXT COVERING INSTRUCTIONS REGARDING CHARGES AND CREDITS TO POWER ACCOUNTS. STEAM GENERATION, ACCOUNTS NUMBERED 601-625. 601 602 em 604 605 601. Boiler Plant Superintendence. Charge this account with the salaries of the superinten- dent of the boiler plant, boiler plant foremen or others en- gaged solely in superintending the generation of steam. If the superintendent of the power plant has charge of the boiler plant a proportion of his salary will be charged to this account. 602. Boiler Plant Operating Labor. Charge this account with all operating labor employed in connection with the generation of steam, exclusive of labor employed in handling coal and ashes, operating the coal and ash handling equipment (chargeable to Account 603), water purification labor, labor employed in operating water purification equipment (chargeable to Account 604), or labor engaged in weighing, unloading and handling fuel for storage, operating hoisting apparatus, etc., (chargeable to account 802). This account includes firemen and helpers, pumpmen, waterenders, employes engaged in operating mechanical draft system, boiler cleaners, boiler plant janitors, watch- men and laborers. Exclude maintenance labor. 603. Coal and Ash Handling Operating Labor. Charge this account with all operating labor employed in handling coal and ashes and operating the coal and ash handling equipment. Exclude maintenance labor. 604. Water Purification Operating Labor. Charge this account with all operating labor employed in connection with water purification and operating the water purification equipment. Exclude maintenance labor. 605. Fuel for Steam (Cost of Fuel in Storage). Charge to this account all fuel used for steam, whether coal, oil, gas or other fuel, at the cost f. o. b. point of de- livery at plant for storage. This includes the invoice cost of the fuel, freight, switching, demurrage, cost of unload- ing from cars or boats to wagons and cartage to point of delivery at the olant for storage. Credit the Fuel Stock account with fuel as used. 128 606 . 607 608 609 610 611 606. Water for Steam. 612 Charge this account with the actual amount of water used for boiler feed and condensing purposes. If water is purchased, charge at the contract price or the meter rate. If water is pumped by the accounting utility, charge here the cost of pumpage. Water for fire protection and gen eral purposes should not be charged to this account. 607. Water Purification Supplies. Charge this account with all operating supplies inci- dent to the operation of the water purification equipment. 608. Boiler Plant Tools. Charge this account with all boiler plant hand tools, implements and appliances used in connection with the generation of steam. Note: — Shovels and other hand tools, implements or ap- pliances, used for handling fuel for storage should not be charged to this account but to Account 803. 609. Boiler Plant Supplies and Expenses. Charge to this account all operating supplies and ex- penses at the boiler plant not chargeable to the preceding accounts, as boiler room records, boiler compounds, boiler inspection, water for fire protection and general use, light and heat at the boiler plant, telephone service, hose, pack- ing, gaskets, lubricants, gauge glasses, etc. 610. Removal of Ashes Expense (Haulage from Plant — Debit in black, Credit in red). Charge this account with all expenses of hauling ashes from plant, whether removed in wagons, cars or boats. Note: — The cost of labor handling ashes, or operating the coal and ash handling equipment, should not be charged to this account but to Account 603. The labor cost of maintenance of coal and ash handl- ing equipment should not be charged to this account but to account 613. If the removal of ashes from the plant is a source of revenue, instead of an expense, the net revenue so derived should be shown in this account in red. 611. Maintenance of Boilers and Boiler Auxiliary Equipment (Labor). 612. Maintenance of Boilers and Boiler Auxiliary Equipment (Sundries). Instructions regarding charges and credits to these ac- counts, in conformity with Wisconsin Commission Clas- sification, are as follows: — Charge this account with all expense of labor and ma- terial used in repairing furnaces and boilers, special boiler 129 613 614 615 616 . . 617 618 619 foundations and settings, iron and steel smoke-stacks, feed pumps, water feed pipe, injectors, economizers, water heaters, superheaters, valves, grates, flues, mechanical stoker equipment, boiler room piping from the boiler to the engine throttle valve, steam exhaust system, boiler water-supply mains, pumping equipment and similar auxiliary equipment. 613. Maintenance of Coal and Ash Handling Equipment (La- bor). 614. Maintenance of Coal and Ash Handling Equipment (Sun- dries). Instructions regarding charges and credits to these ac- counts, in conformity with Wisconsin Commission Clas- sification, are as follows: — Charge this account with all expense of labor and ma- terial incurred in repairing coal and ash conveyors in the boiler plant, embracing trolley and cable towers, crushers, belt links, wheels, chutes and gates, conveyor cars, winches, motors, buckets, shafts, chains, etc. Note: — Maintenance of coal handling equipment used for unloading and handling fuel for storage should not be charged to this account but to Account 805. 615. Maintenance of Water Purification Equipment (Labor). 616. Maintenance of Water Purification Equipment (Sundries). Charge these accounts with the expense of all labor and material incurred in repairing water purification equip- ment. 617. Maintenance of Boiler Plant Buildings, Fixtures and Grounds (Labor). 618. Maintenance of Boiler Plant Buldings, Fixtures and Grounds (Sundries). Instructions regarding charges and credits to these ac- counts, in conformity with Wisconsin Commission Clas- sification, are as follows: — Charge to this account all expense of labor and ma- terial incurred in repairs to buildings, fixtures and grounds, including permanent foundations for apparatus, used ex- clusively for the generation of steam. If the boiler plant equipment is housed in one of the general works buildings, the repairs to such buildings will be apportioned so as to charge to this account the proper proportion of the total cost of repairs to such jointly occupied buildings Note: — Repairs to scales used' for weighing fuel for storage should not be charged to this account but to Ac- count 805. 130 620 621 622 623 624 625 619. 620. 621. 622. 623. 624. 625. 131 TEXT COVERING INSTRUCTIONS REGARDING CHARGES AND CREDITS TO POWER ACCOUNTS. ELECTRIC GENERATION-STEAM POWER, ACCOUNTS NUMBERED 626-650. 626 627 628 626. Prime Mover Plant Superintendence. Charge to this account the total cost of superintendence of the steam power generation plant. This account includes the salaries of the superintendent of power plant, chemists at plant, draftsmen, foremen and all clerical help upon records and accounts pertaining to steam power generation, whether at the general office or at the plant. Charge also with the proportion of the salaries of the engineering staff assignable to the steam power plant. Note: — If energy is also generated by hydraulic power or gas power, the total cost of saperintendence at the sta- tion will be apportioned over the corresponding Superin tendence accounts. 627. Prime Mover Operating Labor. Charge to this account the cost of all labor engaged in operating steam prime mover equipment. This includes such labor as that of chief engineers and assistants, en gineers, oilers, wipers, machinists and all other employes whose duties concern the operation of such steam prime movers. Exclude all maintenance labor. 628. Prime Mover Plant Electrical Operating Labor. Charge to this account all labor in connection with operating the electric apparatus and devices driven by steam power, beginning with the generators, direct connected or belted to the prime movers, and including the power plant switchboards, feeders, terminal board, and to where the electric current leaves the power plant switchboard for the transmission or distribution system.. This account in- cludes the salaries of system operators or load dispatchers, foremen over regulators, regulators and assistants, genera- tor attendants, switchboard attendants, brushmen, electric wipers, power plant wiremen and all other employes whose duties are the operation of the steam power plant electrical equipment. Exclude maintenance labor. Note: — If energy is also generated by hydraulic power or by gas power or both and such electric apparatus is at- tended jointly by the station electrical labor, such labor will be properly apportioned over the respective classes of Power accounts. 132 629 630 631 632 633 629. Prime Mover Plant Miscellaneous Operating Labor. Charge this account with the salaries and wages of all employes in and about the steam power generating plant, engaged in operating the plant, including watchmen, labor cleaning buildings and yards, janitors, messengers, and gen- eral labor not chargeable to any of the foregoing steam power plant operating labor accounts. Exclude mainten- ance labor. Note: — If energy is also generated at the station by other than steam power, labor charges jointly incurred will be apportioned accordingly over the appropriate classes of Power accounts. 630. Steam Generated (Accounts 601-625). The total expense of generating steam is to be deter- mined through a group of accounts referred to as the Steam Generation Apportionment Account. Where a utility is furnishing but one public service from its boiler plant, the details of the steam expense will appear in the Steam Gen- eration Apportionment Account, and the total expense as show therein will be carried to this account in the Power group of accounts and so shown in the annual report to the Railroad Commission. Where, however, two or more utilities or services are making a demand upon the same boiler equipment, the total steam expense will be apportioned over the departments so using the steam equipment, and the apportioned share of the steam expense incurred for the benefit of the steam power generated energy will be carried to this account. If steam is used in the electric power plant for other purposes than the generation of current, the expense for steam will be further apportioned, charging the appropriate expense accounts. 631. Steam Purchased. Charge to this account the cost of all steam purchases for prime mover power in the electric power plant. It is desired that the account shall be so kept as to indicate the name of the company or individual from whom the steam was purchased, the amount of steam purchased and the terms under which it was so purchased. 632. Prime Mover Plant Lubricants. Charge to this account the cost of all lubricants for steam prime movers and machinery connected therewith in the steam power plant of the electric utility and also all lu- bricants used on electric apparatus driven by steam power. This includes cylinder oil, machine oil, dynamo oil. graph- ite and other lubricants, but does not include transformer oil, wagon greese or oil for lanterns. 633. Prime Mover Plant Tools. Charge this account with all prime^ mover plant hand tools, implements or appliances, used in connection with electric generation by steam power. 133 634 635 636 637 638 639 634. Prime Mover Plant Supplies and Expenses. Charge this account with all operating supplies and ex- penses incurred in the generation of electric energy by steam power not chargeable to any of the preceding ac- counts. This includes such items as waste, packing, wipers, gas and electricity for lighting, heating and cleaning power plant, laboratory apparatus and supplies, ice, water for gen- eral use and fire protection, and all items of similar nature. Charge also with stationery, telephones, etc., if it is desired to distribute such expenses. Note: — Where current is also generated at the station by hydraulic power or gas power, the total cost of mis- cellaneous suplies and expenses as enumerated in this ac- count will be apportioned over the respective classes of Power accounts. 635. Maintenance of Prime Movers (Labor). 636. Maintenance of Prime Movers (Sundries). Charge these accounts with the expense of all labor and material incurred in repairing prime movers devoted to converting steam energy into mechanical energy for electric generation. 637. Maintenance of Prime Mover Auxiliary Equipment (La- bor). 638. Maintenance of Prime Mover Auxiliary Equipment (Sun- dries). Instructions regarding charges and credits to these ac- counts, in conformity with Wisconsin Commission Clas- sification, are as follows: — Charge this account with the expense of all labor and material incurred in making repairs to the steam power plant auxiliary equipment, including condensers, vacuum pumps, oiling systems, the power transmission equipment such as shafting, belting, rope and cable drives, clutches, pulleys and idler wheels, and motors, hoists, cranes, black- smiths' and machinists' tools, and all other accessory equip- ment other than hand, tools,, the cost of which is. to be in- cluded in Operating Expenses. Note:— If electric energy is also generated at the power plant by other than steam power, the cost of maintaining power plant auxiliary equipment used for the joint benefit of the different methods of generation,, will be apportioned over the appropriate Maintenance accounts of the respec- tive classes of Power accounts. 639. Maintenance of Generators and Auxiliary Generating Equipment (Labor.) 134 640 641 642 643 644 645 646 647 648 649 650 640. Maintenance of Generators and Auxiliary Generating Equipment (Sundries). Instructions regarding charges and credits to these ac- counts, in conformity with Wisconsin Commission Clas- sification, are as follows: — Charge this account with the expense of all labor and material incurred in repairing generators, alternators and other electric generating apparatus driven by steam power, and with repairs to rotaries and motor-generator sets, ex- citers, etc.. when not installed in connection with the trans- mission system. 641. Maintenance of Auxiliary Electrical Equipment (Labor). 642. Maintenance of Auxiliary Electrical Equipment (Sun- dries). Instructions regarding charges and credits to these ac counts, in conformity with Wisconsin Commission Clas- sification, are as follows: — Charge to this account the expense of all labor and ma- terial incurred in repairing electric apparatus at the steam power generating plant not included in the account Main- tenance of Generators. This includes bus-bars, regulators, cables, switchboards and other power plant electrical equip- ment such as circuit breakers, switches, ammeters, volt- meters, wattmeters, etc., together with their special founda- tions and settings and the terminal board. The mainten- ance of special high tension transmission equipment at the steam power plant, such as high tension bus-bars, high ten- sion switchboards, high tension switches, high tension cur- rent transformers, high tension lightning arresters, high ten- sion potential transformers, high tension reactive coils, high tension choke coils, high tension grounding devices and resistances, high tension raising and lowering transformers, etc., will also be charged to this account. The mainten- ance of wiring for lighting the power plant will not be charged to this account, but to the account Maintenance of Power Plant Buildings, Fixtures and Grounds. Note: — If current is also generated at the station by gas power or hydraulic power, or both, the maintenance of all apparatus used jointly in generating current by the sev- eral methods will be apportioned over the appropriate Main- tenance accounts in the respective groups of Power ac- counts. 135 643. Maintenance of Prime Mover Plant Buildings, Fixtures and Grounds (Labor). 644. Maintenance of Prime Mover Plant Buildings, Fixtures and Grounds (Sundries). Instructions regarding charges and credits to these ac- counts, in conformity with Wisconsin Commission Clas- sification, are as follows: — Charge this account with the expense of all labor and material incurred in repairing buildings and structures, in- cluding permanent apparatus foundations, used exclusively for the generation of electric energy by steam power, and outbuildings, tool houses, etc. Note: — If current is also generated by hydraulic power or gas power, or both, the maintenance of buildings, fixtures and grounds used jointly will be apportioned over the ap- propriate Maintenance accounts in the respective groups of Power acounts. Note: — Maintenance of docks and wharves and main- tenance of coal sheds used in connection with handling or storing "Fuel Stock" should not be charged to this account but to Account 556. 645. 646. 647. 648. 649. 650. 136 TEXT COVERING INSTRUCTIONS REGARDING CHARGES AND CREDITS TO POWER ACCOUNTS. * ELECTRIC GENERATION-HYDRAULIC POWER, ACCOUNTS NUMBERED 651-675. 651 652 653 651. Hydraulic Plant Superintendence. Charge to this account the total cost of superintendence of the hydraulic power generation plant. This account in- cludes the salaries of superintendent of power plant, chem- ists at plant, draftsmen, foremen and all clerical help upon records and acounts pertaining to hydraulic power genera- tion, whether at the general office or at the plant. Charge also with the proportion of the salaries of engineering staff assignable to the hydraulic power generation plant. Note: — If electrical energy is also generated by steam or gas power, the total cost of superintendence at the sta- tion will be apportioned over the corresponding Superin- tendence accounts in the different classes of Power accounts. 652. Hydraulic Plant Operating Labor. Charge this account with the salaries and wages of all employes operating the hydraulic works, including foremen, gate-men, wheelmen, canal-men, patrollers of reservoirs, dams and channels, and all the other employes whose duties concern the operation of the hydraulic power equipment. Exclude maintenance labor. 653. Hydraulic Plant Electrical Operating Labor. Charge to this account all labor in connection with operating electric apparatus and devices driven by hydraulic power, beginning with the generators, direct connected or belted to the hydraulic motive power, and including the power plant switchboards, feeders, terminal board and to where the electric current, leaves the power plant switch- board for the transmission or distribution system. This account includes the salaries of system operators or load dispatchers, foremen over regulators, regulators and assis- tants, generator attendants, switchboard attendants, brush- men, electric wipers, power station wiremen and all other employes whose duties are the operation of the hydraulic power plant electrical equipment. Exclude maintenance labor. Note: — If energy is also generated by gas or steam power at the same station and such electric apparatus is at- tended jointly by the station electrical labor, such labor cost will be properly apportioned over the respective classes of Power accounts. 654 • 655 656 657 658 654. Hydraulic Plant Miscellaneous Operating Labor. Charge this account with the salaries and wages of all employes in and about the hydraulic power generating plant engaged in operating the plant, including watchmen, labor cleaning buildings and yards., janitors, messengers, and gen- eral labor not chargeable to any of the foregoing hydraulic power plant operating labor accounts. Exclude mainten- ance labor. Note: — If energy is also generated at the station by other than hydraulic power, labor charges jointly incurred will be apportioned accordingly over the appropriate classes of Power accounts. 655. Hydraulic Power Purchased. Charge to this account the cost of all water purchased for the purpose of operating hydraulic motive power equip- ment for the generating of electric energy. It is desired that the account shall be so kept as to indicate the name of the company or individual from whom such water was pur- chased, the amount of water power purchased and the terms under which it was purchased. 656. Hydraulic Plant Lubricants. Charge to this account the cost of all lubricants for hy- draulic prime movers and machinery connected therewith in the hydraulic power plant of the electric utility and also all lubricants used on electric apparatus driven by hydraulic power. This includes machine oil, dynamo oil, graphite and other lubricants, but does not include transformer oil, wagon prease or oil for lanterns. Note: — If current is also generated at the station by other than hydraulic power, tfie total cost of lubricants used in the station will be apportioned over the respective classes of Power accounts. 657. Hydraulic Plant Tools. Charge this account with all hydraulic plant hand tools, implements or appliances, used in connection, with electric generation by hydraulic power. 658. Hydraulic Plant Supplies and Expenses. Charge to this account all operating supplies and ex- penses incurred in the generation of electric energy by hy- draulic power and not chargeable to any of the preceding operating accounts. This includes such items as waste, packing, wipers, gas and electricity for lighting, heating and cleaning power plant, laboratory apparatus and suplies, ice, water for p-eneral use and fire protection, and all items of a similar nature. Charge also with stationery, telephones, etc., if it is desired to distribute such expenses. 138 659 660 661 662 663 664 Note: — Where current is also generated at the station by other than hydraulic power, the total cost of such mis- cellaneous suplies and expenses as herein enumerated will be aportioned over the appropriate accounts in the respective classes of Power accounts. 659. Maintenance of Dams, Canals and Flumes (Labor). 660. Maintenance of Dams, Canals and Flumes (Sundries). Instructions regarding charges and credits to these ac- counts, in conformity with Wisconsin Commission Clas- sification, are as follows: — Charge to this account the expense of all labor and sup- plies incurred in repairing hydraulic structures. Such structures include dams, embankments, etc., for impounding water and all appurtenant gates, valves, weirs, waste ways, canals, conduits and other channels (including riprap, lining walls, etc.), pipe lines, flumes, aqueducts and supporting trestles, forebays and appurtenant sieves and grids, waste- ways, etc., all viaducts, bridges, foot bridges, etc., over and accessory to or necessitated by such canals, aqueducts and flumes, and also the wasteways conducting water from the outlet of the draft-tube to the point of final discharge. 661. Maintenance of Turbines and Water Wheels (Labor). 662. Maintenance of Turbines and Water Wheels (Sundries). Instructions regarding charges and credits to these ac- counts, in conformity with Wisconsin Commission Clas- sification, are as follows: — Charge to this account the expense of all labor and sup- plies incurred in repairing the hydraulic motive power, in- cluding head gates, penstocks, wheel gates, wheel gover- nors, valves, turbines, water wheels, draft-tubes and con- nections. The maintenance of power transmission ap- paratus as shafts, belts, etc., will not be charged to this ac- count. 663. Maintenance of Hydraulic Plant Auxiliary Equipment (La- bor). 664. Maintenance of Hydraulic Plant Auxiliary Equipment (Sundries). Instructions regarding charges and credits to these ac- counts, in conformity with Wisconsin Commission Clas- sification, are as follows: — Charge this account with the expense of all labor and supplies incurred in repairs to the hydraulic power plant auxiliary equipment, including power transmission equip- ment such as shafting, belting, rope and cable drives, clutches, pulleys and idler wheels, motors, hoists, cranes, blacksmiths' and machinists' tools, and all other accessory 665 666 667 668 equipment other than hand tools, the cost of which is to be included in operating expenses. Note: — If electrical energy is also generated at the' sta- tion by other than hydraulic power, the cost of maintaining power plant auxiliary equipment used for the joint benefit of the different methods of generation, will be apportioned over the appropriate Maintenance accounts in the respective classes of Power accounts. 665. Maintenance of Generators and Auxiliary Generating .Equipment (Labor). 666. Maintenance of Generators and Auxiliary Generating Equipment (Sundries). Instructions regarding .charges and credits to these ac- counts, in conformity with Wisconsin Commission Clas- sification, are as follows: — Charge this account with the expense of all labor and sup- plies incurred in repairing generators, alternators and other electric generating apparatus driven by hydraulic power and also with the repairs to rotaries and motor-generator sets, exciters, etc., when not installed in connection with the transmission system. 667. Maintenance of Auxiliary Electrical Equipment. (Labor). 668. Maintenance of Auxiliary Electrical Equipment (Sun- dries). Instructions regarding charges and credits to these ac- counts, in conformity with Wisconsin Commission Clas- sification, are as follows: — Charge to this account the expense of all labor and sup- plies incurred in repairing electrical apparatus at the hy- draulic power generating plant not included in the account Maintenance of Generators. This includes bus-bars, reg- ulators, cables, switchboards and other power plant elec- trical equipment such as circuit breakers, switches, am- meters, voltmeters, wattmeters, etc., together with their special foundations and settings and the terminal board. The maintenance of special high tension transmission equip- ment at the power plant such as high tension bus-bars, high tension switchboards, high tension switches, high tension current transformers, high tension lightning arresters, high tension potential transformers, high tension reactive coils, high tension choke coils, high tension grounding devices and resistances, high tension raising and lowering transfor- mers, etc., shall also be charged to this account. The main- tenance of wiring for lighting the hydraulic power plant will not be charged to this account but to the account Mainten- ance of Power Plant Buildings, Fixtures and Grounds. Note: — If energy is also generated at the station by other than hydraulic power, the maintenance of all apparatus used for the joint benefit of the several methods of genera- 140 669 670 671 672 673 674 675 tion will be apportioned over the appropriate Maintenance accounts in the respective classes of Power accounts. 669. Maintenance of Hydraulic Plant Buildings, Fixtures and Grounds (Labor). 670. Maintenance of Hydraulic Plant Buildings, Fixtures and Grounds (Sundries). Instructions regarding charges and credits to these ac- counts, in conformity with Wisconsin Commission Clas- sification, are as follows: — Charge this account with the expense of all labor and material incurred in repairing buildings and structures, in- cluding permanent foundations for apparatus, used exclu- sively for the generation of electrical energy by hydraulic power, and out-buildings, tool houses, etc. Note: — If current is also generated by other than hy- draulic power, the maintenance of buildings, fixtures and grounds used for the joint benefit of the several methods of generation will be apportioned over the appropriate Maintenance accounts in the respective classes of Power accounts. 671. 672. 673. 674. 675. 141 TEXT COVERING INSTRUCTIONS REGARDING CHARGES AND CREDITS TO POWER ACCOUNTS. POWER GAS PRODUCTION, ACCOUNTS NUMBERED 676-705. 676 677 678 679 680 676. Gas Prcducer Plant Superintendence. Charge this account with the salaries of the superinten- dent of the gas producer plant, gas producer plant foremen or others engaged solely in superintending the production of power gas. If the superintendent of the power plant has charge of the gas producer plant a proportion of his salary will be charged to this account. 677. Gas Prcducer Plant Operating Labor. Charge this account with all operating labor engaged in the production of power gas. exclusive of labor employed in handling coal and ashes, operating the coal and ash handl- ing equipment (chargeable to Account 678). water purifica- tion labor, labor employed in operating water purification equipment (chargeable to Account 679),* labor engaged in the production of by-products (chargeable to Account 680), or labor engaged in weighing, unloading and handling fuel for storage, operating hoisting apparatus, etc.. (chargeable to Account 802). This account includes the handling of fuel from stor- age to the gas producer plant buildings and handling of residuals from said buildings to the point where residuals are placed when removed from the buildings. Note: — This account also includes gas producer plant janitors, watchmen and laborers. Exclude Maintenance la- bor. 678. Coal and Ath Handling Operating Labor. Charge this account with all operating labor employed in handling coal and ashes and operating the coal and ash handling equipment. Exclude maintenance labor. 679. Water Purification Operating Labor. Charge this account with all operating labor employed in connection with water purification and operating the water purification equipment. Exclude maintenance labor. 680. By-^rcduct Plant Operating Labor. Charge this account with all operating labor employed in connection with by-product plant production and operat- ing the by-product plant equipment. Exclude maintenance labor. 142 681 682 683 684 685 686 687 681. Gas Producer Fuel (Cost of Fuel in Storage). Charge this account with the cost of all fuel used for producing gas for power purposes at the cost f. o. b. point of delivery at the plant for storage and crediting the appro- priate stock account with the fuel as used. 682. Gas Producer Water. Charge this account with the cost of all water used in the production of gas for power purposes. If water is pur- chased, charge at the contract or meter rate. If water is pumped by the accounting utility, charge bere the cost of pumpage. 683. Water Purification Supplies. Charge this account with all operating supplies incident to the operation of the water purification equipment. 684. Gas Producer Plant Tools. Charge this account with all gas producer plant hand tools, implements and appliances used in connection with power gas production. Note: — Shovels and other hand tools, implements or ap- pliances, used for handling fuel for storage should not be charged to this account but to Account 803. 685. Gas Producer Plant Supplies and Expenses. Charge this account with the cost of all operating sup- plies and expenses incurred in the production of gas for power purposes not chargeable to any of the preceding gas power production operating accounts. Exclude main- tenance supplies. 686. Removal of Ashes Expense (Haulage from Plant — Debit in black, Credit in red). Charge this account with all expenses of hauling ashes from plant, whether removed in wagons, cars or boats. Note: — The cost of labor, handling ashes, or operating the coal and ash handling equipment, should not be charged to this account but to Account 678. The labor cost of maintenance of coal and ash handling equipment should not be charged to this account but to Ac- count 692. If the removal of ashes from the plant is a source of revenue, instead of an expense, the net revenue so derived should be shown in this account in red. 687. By-Product Plant Supplies and Expenses. Charge this account with the cost of all supplies and expenses incurred in the production of by-products. Ex- clude maintenance supplies. 143 688 689 690 691 692 693 694 695 688. Maintenance of Gas Producers and Gas Producer Equip- ment (Labor). 689. Maintenance of Gas Producers and Gas Producer Equip- ment (Sundries). Instructions regarding charges and credits to these ac- counts, in conformity with Wisconsin Commission Clas- sification, are as follows: — Charge this account with the expense of all labor and material incurred in repairing apparatus used for the pro- duction of gas to be used for power purposes in the genera- tion of electric energy. Also charge with the cost of re- pairing gas conductor and exhaust pipe and other auxiliary gas producer apparatus. This includes producers, econ- omizers, regenerators, vaporizers, steam injectors, scrubbers, exhauster outfits, cells, specially provided boilers and pumps, flues and pipe, blower engines, holders, and all sim- ilar auxiliary equipment. 690. Maintenance of By-Product Plant Equipment (Labor). 691. Maintenance of By-Product Plant Equipment (Sundries). Charge these accounts with the expense of all labor and material incurred in repairing apparatus used for the pro- duction of by-product. 692. Maintenance of Coal and Ash Handling Equipment (La- bor). 693. Maintenance of Coal and Ash Handling Equipment (Sun- dries). Instructions regarding charges and credits to these ac- counts, in conformity with Wisconsin Commission Clas- sification, are as follows: — Charge this account with the expense of all labor and material incurred in repairing coal and ash conveyors in the power gas production plant, embracing trolley and cable towers, crushers, belt links, wheels, chutes and gates, con- veyor cars, winches, motors, buckets, shafts, chains, etc. Note: — Maintenance of coal handling equipment used for unloading and handling fuel for storage should not be charged to this account but to Account 80S. 694. Maintenance of Water Purification Equipment (Labor). 695. Maintenance of Water Purification Equipment (Sundries). Charge these accounts with the expense of all labor and material incurred in repairing water purification equipment. 696 697 698 699 700 701 702 703 704 705 696. Maintenance of Gas Producer Plant Buildings, Fixtures and Grounds (Labor). 697. Maintenance of Gas Producer Plant Buildings, Fixtures and Grounds (Sundries). Charge to this account the expense of all labor and ma- terial incurred in repairs to buildings, fixtures and grounds, including permanent foundations for apparatus, used exclu- sively for the production of power gas to be used in the gen- eration of electric energy. If the gas producer apparatus is housed in one of the general power plant buildings, the repairs to such buildings, fixtures and grounds will be ap- portioned so as to charge to this account the proper propor- tion of the total cost of repairs to such jointly occupied buildings. Note: — Repairs to scales used for weighing fuel for storage should not be charged to this account but to Ac- count 805. 698. Maintenance of By-Product Plant Buildings, Fixtures and Grounds (Labor). 699. Maintenance of By-Product Plant Buildings, Fixtures and Grounds (Sundries). Charge these accounts with the expense of all labor and material incurred in repairs to buildings used exclusively for the production of by-products. 700. 701. 702. 703. 704. 705. 145 TEXT COVERING INSTRUCTIONS REGARDING CHARGES AND CREDITS TO POWER ACCOUNTS. ELECTRIC GENERATION-GAS POWER, ACCOUNTS NUMBERED 706-730. 706 707 708 706. Prime Mover Plant Superintendence. Charge to this account the total cost of superintendence of the gas power generating plant. This account includes the salaries of the superintendent of power plant, chemists at plant, draftsmen, foremen and all clerical help upon rec- ords and accounts pertaining to gas power generation, whether at the general office or at the plants. Charge also with the proportion of the salaries of the engineering staff assignable to the gas power plai.t. Exclude maintenance labor. Note: — If energy is also generated by steam power or by hydraulic power, the total cost of superintendence at the station will be apportioned over the corresponding Superintendence accounts. 707. Prime Mover Operating Labor. Charge to this account the cost of labor operating gas prime mover equipment. This includes such labor as that of chief engineers and assistants, engineers, oilers, wipers, machinists and all other employes whose duties concern the operation of the eas power prime movers. Exclude maintenance labor. 708. Prime Mover Plant Electrical Operating Labor. Charge to this account all labor in connection with the operation of electric apparatus and devices driven by gas power, beginning with the generators directly connected or belted to the prime movers, and including the power plant switchboards, feeders, 'terminal board and to where the electric current leaves the power plant switchboard for the transmission or distribution system. This account in- cludes the salaries of system operators or load dispatchers, foremen over regulators, regulators and assistants, generator attendants, switchboard attendants, brush men, electric wipers and power plant wire men. and all other employes whose duties are the operation of the gas power plant electrical equipment. Exclude maintenance labor. Note: — If energy is also generated by steam power or hydraulic power, or both, and electrical apparatus is attended jointly by the station electrical labor, such labor will be pro- perly apportioned over the respective classes of Power ac counts. 146 709 710 711 712 713 709. Prime Mover Plant Miscellaneous Operating Labor. Charge this account with the salaries and wages of all employes in and about the gas power generating plant en- gaged in operating the plant, including watchmen, labor, cleaning buildings and yards, janitors, messengers and gen- eral labor not chargeable to any of the foregoing gas power plant operating labor accounts. Exclude maintenance labor. Note: — If energy is also generated at the station by other than gas power, labor charges jointly incurred will be apportioned accordingly over the appropriate classes of Power accounts 710. Power Gas Produced (Accounts 676-705). The total expense of producing power gas is to be de- termined through a seperate group of accounts referred to as the Power Gas Production Apportionment Account. Where a company is operating but one utility or service from its producer gas plant, the details of the cost of such gas will appear in the Power Gas Production Apportion- ment account, and the total of that group will be carried to this account in the Power group of accounts and so shown in the annual report to the Railroad Commission. Where, however, two or more utilities or services are making a de mand for gas upon the same gas producer equipment, the total cost of producing such gas will be apportioned over the departments so using the producer gas equipment and the apportioned share of gas expense incurred for the benefit of the gas power generation of electric energy will be carried to this account. 711. Power Gas Purchased. Charge this account with the cost of all gas purchased for the operation of gas prime movers in the generation of electric energy by gas power. This account should be so kept as to indicate the name of the company from which such gas was purchased, the amount purchased and the terms under which it was purchased. 712. Water for Cooling Prime Movers. Charge this account with the cost of all water used and expenses incurred in connection therewith for cooling gas prime movers. 713. Prime Mover Plant Lubricants. Charge to this account the cost of all lubricants for gas prime movers and machinery connected therewith in the gas power generation plant of the electric utility and also of lubricants used on electric apparatus driven by gas power. This includes cylinder oil, machine oil, dynamo oil, graphite and other lubricants, but does not include transformer oil, wagon grease or oil for lanterns. 147 714 715 716 717 718 719 714. Prime Mover Plant Tools. Charge this account with all prime mover plant hand tools, implements or appliances, used in connection with electric generation by gas power. 715. Prime Mover Plant Supplies and Expenses. Charge this account with all operating supplies and ex- penses incurred in generating electric energy by gas power and not chargeable to any of the preceding accounts. This includes such items as waste, packing, wipers, gas and electricity for lighting, heating and cleaning station labora- tory apparatus and supplies, ice, water for general use and fire protection, and items of similar nature. Charge also with stationery, telephones, etc., if it is desired to distribute such expenses. Note: — Where current is also generated at the station by steam or hydraulic power, the total cost of the miscell- aneous supplies and expenses as herein enumerated will be apportioned over the respective classes of Power accounts. 716. Maintenance of Prime Movers (Labor). 717. Maintenance of Prime Movers (Sundries). Instructions regarding charges and credits to these ac- counts, in conformity with Wisconsin Commission Clas- sification, are as follows: — To this account shall be charged the expense of all la- bor and supplies incurred in repairing gas engines and tur- bines devoted to the production of electric energy, including inlet valves, governors, ignition and starting apparatus. The maintenance of power transmission apparatus as shafts, belts, etc., will not be charged to this account. 718. Maintenance of Prime Mover Auxiliary Equipment (La- bor). 719. Maintenance of Prime Mover Auxiliary Equipment (Sun- dries). Instructions regarding charges and credits to these ac- counts, in conformity with Wisconsin Commission Clas- sification, are as follows: — Charge this account with the expense of all labor and supplies incurred in repairs to auxiliary equipment in the gas power generating plant, including power transmission equipment such as shafting, belting, rope and cable drives, clutches, pulleys and idler wheels, motors, hoists, cranes, blacksmiths' and machinists' tools and all other gas power plant accessory equipment other than hand tools, the cost of which i3 to be included in operating expenses. Note: — Where electric energy is also generated at the same plant by steam or hydraulic power, repairs to auxiliary 148 720 721 722 723 724 equipment operated for the joint benefit of all methods of current generation will be apportioned over the respective classes of Power accounts. 720. Maintenance of Generators and Auxiliary Generating Equipment (Labor). 721. Maintenance of Generators and Auxiliary Generating Equipment (Sundries). Instructions regarding charges and credits to these ac- counts, in conformity with Wisconsin Commission Clas- sification., are as follows: — Charge this account with the expense of repairing gen- erators, alternators and other electric generating apparatus driven by gas power and with repairs to rotaries and motor- generator sets, exciters, etc., when not installed in connec- tion with the transmission system. 722. Maintenance of Auxiliary Electrical Equipment (Labor). 723. Maintenance of Auxiliary Electrical Equipment (Sundries). Instructions regarding charges and credits to these ac- counts, in conformity with Wisconsin Commission Clas- sification, are as follows: — Charge to this account the expense of all labor and sup- plies incurred in repairing electrical apparatus at the gas power generating plant not included in the account Main- tenance of Generators. This includes bus-bars, regulators, cables, switchboards and other power plant electrical equip- ment such as circuit breakers, switches, ammeters, volt- meters, wattmeters, etc., together with their special founda- tions and settings and terminal board. The maintenance of special high tension transmission equipment at the gas power generating plant such as high tension bus-bars, high tension switchboards, high tension lightning arresters, high tension potential transformers, high tension reactive coils, high tension choke coils, high tension grounding devices and resistances, high tension raising and lowering transformers, etc., will also be charged to this account. The maintenance of wiring for lighting the power plant will not be charged to this account, but to the account Maintenance of Power Plant Buildings, Fixtures and Grounds. Note: — If current is also generated at the station by steam power or hydraulic power or both, the maintenance of all apparatus used jointly for current generated by the respective methods will be apportioned over the appropriate maintenance accounts in the respective groups of Power ac- counts. 724. Maintenance of Prime Mover Plant Buildings, Fixtures Grounds (Labor). 149 725 726 727 728 729 730 732 725. Maintenance of Prime Mover Plant Buildings, Fixtures and Grounds (Sundries). Instructions regarding charges and credits to these ac- counts, in conformity with Wisconsin Commission Clas- sification, are as follows: — Charge this account with the expense of all labor and material incurred in repairing buildings and structures, in- cluding permanent foundations for apparatus, used exclu- sively for the generation of electric energy by gas power, and out-buildings, tool houses, etc. Note: — If current is also generated in the same general buildings and structures by steam power or hydraulic power or both, the maintenance of buildings, fixtures and grounds used 'ointly will be apportioned over the appropriate Main- tenance accounts in the respective groups of Power ac- counts. Note: — Maintenance of docks and wharves and main- tenance of coal sheds used in connection with handling or storing "Fuel Stock" should not be charged to this account but to 'Account 556. 726. 727. 728. 729. 730. 731. Electric Current Exchanged (Between Plants — Debit in black, Credit in red). Where electric current is exchanged between plants of the same Company the amount and value of the current rec- eived should show as a debit in black in the accounts of the plant receiving the current and as a credit in red in the ac- counts of the plant sending out the current. The price per switch board K. W. H. at which electric current exchanged between plants is to be debited and credited will be on the basis of a fixed price to be determined. 732. Electric Current Purchased (In Lieu of Electric Current Generated). Charge this account with the cost of all electric current purchased for the purpose of re-distribution and sale. Sub- accounts are to be opened with each company or individual from whom such current is purchased, the account showing the name of the selling company or individual, the amount of current in kilowatt hours purchased, the rate per kilowatt hour and the total cost of such current, which details will be called for in the annual report to the Railroad Commission. 150 TEXT COVERING INSTRUCTIONS REGARDING CHARGES AND CREDITS TO POWER ACCOUNTS. TRANSFORMATION, ACCOUNTS NUMBERED 733-740. L 733 734 735 736 737 738 733. Sub Station and Transformer Station Operating Labor. Charge to this account the cost of all operating labor employed in the superintendence and operation of sub-sta- tions and transformer stations, including salaries and wages of regulators, brushmen and other employes engaged in operating the electric equipment, also the wages of clerks, janitors, watchmen, etc., at such sub-stations and transfor- mer stations. 734. Sub Station and Transformer Station Supplies and Ex- penses. Charge this account with the cost of all operating sup- plies consumed and expenses incurred in connection with the operation of sub-stations and transformer stations, such as rent, light, heat, hand tools, waste, wipers and similar items. Charge also with the cost of telephones, stationery, etc;, if it is desired to distribute such expenses. 735. Maintenance of Sub Station and Transformer Station Equipment (Labor). 736. Maintenance of Sub Station and Transformer Station Equipment (Sundries). Instructions regarding charges and credits to these ac- counts, in conformity with Wisconsin Commission Clas- sification, are as follows: — Charge to this account the expense of all labor and ma- terial incurred in repairing apparatus in the sub-stations and transformer stations, including transformers, boosters, ro- tary converters, motor-generator sets, station cables, switch- boards and instruments, station tcrminel boards, etc. Note: — This account does not include the cost of repair- ing storage battery equipment. 737. Maintenance of Sub Station and Transformer Station Buildings, Fixtures and Grounds (Labor). 738. Maintenance of Sub Station and Transformer Station Buildings, Fixtures and Grounds (Sundries). Instructions regarding charges and credits to these ac- counts, in conformity with Wisconsin Commission Clas- sification, are as follows: — 151 739 740 Charge this account with the expense of all labor and material incurred in repairing .sub-station and transformer station buildings, fixtures and grounds, together with all permanent fixtures therein and appurtenant thereto, includ- ing work on streets, drives, sidewalks, vaults, pits, sheds and permanent foundations of apparatus. 739. 740. 152 TEXT COVERING INSTRUCTIONS REGARDING CHARGES AND CREDITS TO POWER ACCOUNTS. STORAGE, ACCOUNTS NUMBERED 741-750. 741 742 743 744 745 746 747 748 749 750 741. Storage Battery Operating Labor. Charge this account with the cost of all operating labor employed in the superintendence and operation of storage batteries, including wages of clerks, inspectors, testers, bat- tery men, etc., and labor incident to the operation of boosters. Exclude maintenance labor. 742. Storage Battery Supplies and Expenses. Charge this account with the cost of all storage battery operating supplies and expenses, embracing such items as acid and distilled water used in the storage battery cells, soda, sponges, brooms, waste, rags, hydrometers, thermom- eters, automatic cell fillers, brushes for boosters and com- pensators, etc. Exclude maintenance supplies. 743. Maintenance of Storage Battery Equipment (Labor). 744. Maintenance of Storage Battery Equipment (Sundries). Instructions regarding charges and credits to these ac- counts, in conformity with Wisconsin Commission Clas- sification, are as follows: — Charge this account with the expense of all labor and material incurred in repairing storage battery equipment, as storage battery tanks, switches, regulating apparatus, boosters, compensators, renewal of worn out cells, includ- ing diaphragms, negative and positive plates, lead in strip, spelter, dry boards, tin bands, sheet lead, glass plates, glass covers, hvdrogen generators, jumpers, clamps, lamp black and items of a similar nature. 745. Maintenance of Storage Battery Buildings, Fixtures and Grounds (Labor). 746. Maintenance of Storage Battery Buildings, Fixtures and Grounds (Sundries). Instructions regarding charges and credits to these ac- counts, in conformity with Wisconsin Commission Clas- sification, are as follows: — 153 Charge to this account the expense of all labor and ma- terial incurred in repairing buildings, fixtures and grounds used exclusively for storage battery purposes. If the storage battery is housed in one of the general power plant build- ings or in the sub-station or transformer station buildings, the repairs to such buildings, fixtures and grounds -vill be apportioned so as to charge to this account the proper pro- portion of the total cost of repairs to such jointly occupied buildings. 747. 748. 749. 750. 154 * CONDENSED INCOME ACCOUNT. Operating Revenues. Operating Expenses. Maintenance (Reserve Credit). Depreciation (Reserve Credit). Contingencies (Extraordinary). Taxes. Net Operating Revenues. Non-Operating Revenues. Gross Income. Interest Charges. Sinking Fund Charges. Miscellaneous Charges. Net Income. Preferred Stock Dividends. Common Stock Dividends. Surplus. % Per Annum Earned on Common Stock. 155 CONDENSED BALANCE SHEET. ASSETS. Property and Plant — General Account. Capital Expenditures Current Fiscal Year. Treasury Stock. Treasury Bonds. Stocks and Bonds of Other Companies. Sundry Investments. Reserve, Sinking and Special Fund Assets. Cash. Notes and Bills Receivable. Accounts Receivable. Material and Supplies. Sundry Current Assets. Prepaid Accounts. Open Accounts, Income Account Current Fiscal Year — Deficit. Profit and Loss— Loss. LIABILITIES. Capital Stock — Preferred. Capital Stock — Common. Funded Debt. Mortgage Liabilities. Notes and Bills Payable. Accounts Payable — Pay Rolls and Vouchers. Matured Interest Unpaid. Dividends Unpaid. Deposits. Sundry Current Liabilities. Taxes Accrued. Interest Accrued. Dividends Accrued. Sundry Accrued Liabilities. Open Accounts. Reserve, Sinking and Special Fund Liabilities. Income Account Current Fiscal Year — Surplus. Profit and Loss — Profit. 156 STATISTICS. RAILWAY DEPARTMENT STATISTICS. Table of Percentages. % Current Ordinary Operating Expenses to Operating Rev- enues. % Maintenance Reserve to Operating Revenues. % Depreciation Reserve to Operating Revenues. % Contingencies (Extraordinary) to Operating Revenues. % Taxes to Operating Revenues. % Interest Charges to Operating Revenues. % Sinking Fund Charges to Onerating Revenues. % Miscellaneous Charges to Operating Revenues. % Net Income to Operating Revenues. 100% % Net Income to Common Stock Available for Dividends (Per Annum). % Operating Revenues to Capitalization (Per Annum). General Statistics. Trackage (Average Miles of Single Track Operated — Rev- enue Only). Operating Revenues Per Mile of Single Track. Current Ordinary Operating Expenses .(Accounts 1-562) Per Mile Single Track. Total Operating Expenses (Accounts 1-594) Per Mile Single Track. Car Miles. Operating Revenues Per Car Mile. Current Ordinary Operating Expenses (Accounts 1-562) Per Car Mile. Total Operating Expenses (Accounts 1-594) Per Car Mile. Car Hours. Operating Revenues Per Car Hour. Current Ordinary Operating Expenses (Accounts 1-562) Per Car Hour. Total Operating Expenses (Accounts 1-594) Per Car Hour. Revenue Passengers. Free Passengers (Exclusive of Badge Passengers). Transfer Passengers. Total Passengers. % Ticket Revenue Passengers to Total Revenue Passengers. % Transfer Passengers to Revenue Passengers. % Transfer Passengers to Total Passengers. Average Fare Per Revenue Passenger (Excluding Trans- fers). Average Fare Per Revenue Passenger (Including Trans- fers). Current Ordinary Operating Expenses (Accounts 1-562) Per Revenue Passenger. 157 Total Operating Expenses (Accounts 1-594) Per Revenue Tassenger. Population Served. Population Served Per Mile of Single Track. Average Rides per Capita of Population Served Per Annum. Average Revenue Per Capita of Population Served Per An- num. Average Maxium Number of Cars Operated Per Day. Average Car Hours Per Car Per Day. Average Car Miles Per Car Per Day. Average K. W. H. Consumption of Current Per Car Mile. Average Cost of Electric Current Per K. W. H. (Generated and Purchased). % Operating Pay Rolls to Operating Revenues. % Current Ordinary Maintenance Charges to Operating Revenues. LIGHTING DEPARTMENT STATISTICS. Table of Percentages. % Current Ordinary Operating Expenses to Operating Rev enues. % Maintenance Reserve to Operating Revenues. % Depreciation Reserve to Operating Revenues. % Contingencies (Extraordinary) to Operating Revenues. % Taxes to Operating Revenues. % Interest Charges to Operating Revenues. % Sinking Fund Charges to Operating Revenues. % Miscellaneous Charges to Operating Revenues. % Net Income to Operating Revenues. .100% % Net Income to Common Stock Available for Dividends (Per Annum). % Operating Revenues to Capitalization (Per Annum). General Statistics. Miles, Wire and Cables (Lineal Miles). Connected Incandescent Lamps. Connected Nernst Lamps. Connected Arc Lamps. Connected H. P. in Motors. Total Connected Equivalent in 16 C. P. Lamps. Total Connected Equivalent in K. W. Capacity. Meters Installed (End of Month). Customers on System (End of Month). K. W. Power Capacity (Generated and Purchased). K. W. H. Output (Generated and Purchased). K. W. H. Output Sold. K. W. H. Output Unaccounted For. K. W. H. Output Unaccounted For (Per Cent). Lighting Revenue Per K. W. H. Sold. Current Ordinary Operating Expenses (Accounts 101-562) Per K. W. H. Sold. Total Operating Expenses (Accounts 101-594) Per K. W. H. Sold. Population Served. Population Served Per Connected K. W. Equivalent. Average Lighting Revenue Per Annum Per Connected K W. Equivalent. Average Lighting Revenue Per Customer Per Annum. Average Lighting Revenue Per Capita of Population Served Per Annum. Average Cost of Electric Current Per K. W. H. (Generated and Purchased. % Operating Pay Rolls to Operating Revenues. % Current Ordinary Maintenance Charges to Operating Revenues. 159 HEATING DEPARTMENT STATISTICS. Table of Percentages. % Current Ordinary Operating Expenses to Operating Rev enues. % Maintenance Reserve to Operating Revenues. % Depreciation Reserve to Operating Revenues. % Contingencies (Extraordinary) to Operating Revenues. % Taxes to Operating Revenues. % Interest Charges to Operating Revenues. % Sinking Fund Charges to Operating Revenues. % Miscellaneous Charges to Operating Revenues. % Net Income. to Operating Revenues. 10095 % Net Income to Common Stock Available for Dividends (Per Annum). % Operating Revenues to Capitalization (Per Annum). General Statistics. Tunnels (Feet). Tunnel Mains (Feet). Trench Mains (Feet). Services — Main to Lot Line. Meters Installed (End of Month). Customers on System (End of Month). Connected Square Feet of Radiation. Cubical, Feet Heated. Metered Pounds of Steam at Plant. Metered Pounds of Steam Sold. Metered Pounds of Steam Unaccounted For. Metered Pounds of Steam Unaccounted For (Per Cent). Heating Revenue Per M. Pounds Steam Sold. Current Ordinary Operating Expenses (Accounts 201-562) Per M. Lbs. Steam Sold. Total Operating Expenses (Accounts 201-594) Per M. Pounds Steam Sold. Population Served. Population Served Per Foot of Main. Average Heating Revenue Per Annum Per Foot of Main. Average Heating Revenue Per Customer Per Annum. Average Heating Revenue Per Capita of Population Served Per Annum. Average Cost of Steam Per M. Pounds (Generated and Pur chased). % Operating Pay Rolls to Operating_ Revenues. Current C Revenues. GAS DEPARTMENT STATISTICS. Table cf Percentages. % Current Ordinary Operating Expenses to Operating Rev enues. % Maintenance Reserve to Operating Revenues. % Depreciation Reserve to Operating Revenues. % Contingencies (Extraordinary) to Operating Revenues. % Taxes to Operating Revenues. £ % Interest Charges to Operating Revenues. % Sinking Fund Charges to Operating Revenues. % Miscellaneous Charges to Operating Revenues. % Net Income to Operating Revenues. 100% % Net Income to Common Stock Available for Dividends (Per Annum). % Operating Revenues to Capitalization (Per Annum). General Statistics. Mains (Miles). Services (Feet). Number of Services. Meters Installed (End of Month). Customers on System (End of Month). New Appliances Connected. Maximum Daily Production Capacity of Plant (M. Cu. Ft). Gas Revenue Per M. Cu. Ft. Sold. Current Ordinary Operating Expenses (Accounts 301-562) Per M. Cu. Ft. Gas Sold. Total Operating Expenses (Accounts 301-594) Per M. Cu. Ft. Gas Sold. Population Served. Population Served Per Mile of Main. Average Gas Revenue Per Annum Per Mile of J.Iain. Average Gas Revenue Per Customer Per Annum. Average Gas Revenue Per Capita of Population Served Per Annum. % Operating Pay Rolls to Operating Revenues. % Current Ordinary Maintenance Charges to Operating Revenues. Gas Holder Stock— Input— Output (M. Cu. Ft.). Gas Holder Stock First of Month. Coal Gas Produced. Water Gas Produced. Gas Purchased. Total. Gas Used by Company. Gas Sales. Gas Unaccounted For. Gas Delivered to Mains. Gas Holder Stock Last of Month. Total. Gas Unaccounted For (Per Cent). 161 Coal Gas Production Statistics. Total Production (Cubic Feet). Gross Cost of Production Per M. Cubic Feet Gas Made. Value of Residuals Produced Per M. Cubic Feet Gas Made. Net Cost of Production Per M. Cubic Feet Gas Made. Coal Carbonized (Tons). Cubic Feet of Gas Made Per Pound of Coal Carbonized. Average Cost Per Ton of Coal Carbonized. Value of Residuals Produced Per Ton of Coal Carbonized. Pounds. Coal Carbonized Per M. Cubic Feet Gas Made. Pounds. Bench Fuel Used Per M. Cubic Feet Gas Made — Coal. Pounds. Bench Fuel Used Per M. Cubic Feet Gas Made — ' Coke. Pounds Coke Residual Produced Per Pound of Coal Car- bonized. Gallons Tar Residual Produced Per Pound of Coal Carbon ized. Pounds Ammonia Residual Produced Per Pound of Coal Carbonized. Maximum Daily Production Capacity of Plant (Cubic Feet Gas). Average Daily Production of Plant (Cubic Feet Gas). Per Cent of Production to Capacity. Average B. T. U. Per Pound of Coal. Averaere B. T. U. For One Cent. Water Gas Production Statistics. Total Production (Cubic Feet). Gross Cost of Production Per M. Cubic Feet Gas Made. Value of Residuals Produced Per M. Cubic Feet Gas Made. Net Cost of Production Per M. Cubic Feet Gas Made. Pounds Generator Fuel Used Per M. Cubic Feet Gas Made. Gallons Enricher Used Per M. Cubic Feet Gas Made. Cost Per Ton of Generator Fuel — Coal. Cost Per Ton of Generator Fuel — Coke. Cost Per Gallon of Enricher. Value of Residuals Produced Per Ton of Generator Fuel Used. Gallons Tar Residual Produced Per Pound Generator Fuel Used. Maximum Daily Production Capacity of Plant (Cubic Feet Gas). Average Daily Production of Plant (Cubic Feet Gas). Per Cent of Production to Capacity. Average B. T. U. Per Pound of Coal. Average B. T. U. For One Cent. Purchased Gas Statistics. Total Purchased (Cubic Feet). Average Amount Purchased Per Day (Cubic Feet). Maximum Amount Purchased in Any One Day (Cubic Feet) Minimum Amount Purchased in Any One Day (Cubic Feet). Average Price Paid Per M. Cubic Feet Gas Purchased. NEW BOOKS, REPORTS AND FORMS REQUIRED. GENERAL BOOKS. (1) General Ledger. (2) General Journal. (3) Cash Book. (4) Voucher Register. (5) Customers' Ledgers. SUBSIDIARY BOOKS. (1) Operating Expense Accounts. (2) Power Accounts. (3) Special Accounts. (4) Residual Stock Expense Accounts, (Special ruled blank distribution sheets.) (5) Work Orders. (6) Capital Expenditure Accounts, (Special ruled blank dis- tribution sheets.) (7) Reserve Fund Expenditure Accounts. ( Special ruled blank distribution sheets.) (8) Stock Accounts (Special ruled blank distribution sheets) (9) Income Accounts (Special ruled blank distribution sheets) REPORTS. (1) Condensed Income Account and Balance Sheet. (2) Detailed Income Account, Balance Sheet and Statistics (3) Power Plant Report. (4) Transformation Plant Report (Sub Station and Trans- former Stations.) (5) Lighting Department Report. (6) Gas Works Report. *(7) Departmental Operating Expense Accounts Reports (T. M. E. R. & L. Co.) (8) Disposition of Earnings Per Unit. (9) Special Accounts Report (Typewritten Form.) (10) Residual Stock Expense Accounts Report (Typewritten Form.) (11) Claim Department Report (Old Form.) (12) Work Order Report (Typewritten Form.) FORMS. (1) Schedule of Journal Entries (Typewritten Form.) (2) Voucher Backs. (3) Employes' Daily Time Slips. (4) Departmental Distribution of Time Sheets. *Way, Lighting, Rolling Stock. Transportation, Heating. Power Plants. 153 274627 £ 4-35| ■> UNIVERSITY OF CALIFORNIA LIBRARY