8061 '12 'NVr 'IVd A "M 'SSllOBJAy Classification of Operating Expenses, Operating Revenues and Expenditures for Road and Equipment For the Use of Electric Railways ADOPTED AS STANDARD BY THE AMERICAN STREET AND INTERURBAN RAILWAY ACCOUNTANTS' ASSOCIATION [NOW AMERICAN ELECTRIC RAILWAY ACCOUNTANTS' ASSOCIATION] OCTOBER 15 1908 SUBSTANTIALLY CONFORMING WITH THE CLASSIFICATIONS PRESCRIBED BY THE INTERSTATE COMMERCE COMMISSION IN ACCORDANCE WITH SECTION TWENTY OF THE ACT TO PECULATE COMMERCE INCLUDING ALSO REPRINTS OF DECISIONS UPON QUESTIONS RAISED UNDER CLASSIFICA-^ TIONS-INTERSTATE COMMERCE COMMISSION AND ALPHABETICAL LIST OF ITEMS OF EXPENSE— CENTRAL ELECTRIC ACCOUNTING CONFERENCE PUBLISHED BY THE ASSOCIATION 29 WEST 39th STREET NEW YORK JUNE, 1909 (Keprinted January, 1912) fii\p:f/\N\lm^ Classification of Operating Expenses, Operating Revenues and Expenditures for Road and Equipment For the Use of Electric Railways ADOPTED AS STANDARD BY THE AMERICAN STREET AND INTERURBAN RAILWAY ACCOUNTANTS' ASSOCIATION [NOW AMERICAN ELECTRIC RAILWAY ACCOUNTANTS' ASSOCIATION] OCTOBER 15, 1908 SUBSTANTIALLY CONFORMING WITH THE CLASSIFICATIONS PRESCRIBED BY THE INTERSTATE COMMERCE COMMISSION IN ACCORDANCE WITH SECTION TWENTY OF THE ACT TO PvEGULATE COMMERCE Through the courtesy of thj Irte stare Cormierce CcTim-ss-on and the Central Electric Accounting Conference, permiysior, has ^,cen givn to -include in this publication, under Appendices A and B. " DeciaiotiS jpon ijucstions KSiired under Classifications" and "Alphabetical List of Iterr;s of Expense in the Operation of Electric Railways." PUBLISHED BY THE ASSOCIATION 29 WEST 39th STREET NEW YORK JUNE, 1909 (Keprintcd January, 1912) ''■'$ • z • • ! "=•« « • •; . •.. ' (7 CONTENTS. Page Committee on Classification of Accounts and Form of Report, Ameri- can Street and Interurban Railway Accountants' Association — • June 1, 1909 4 Report of Committee presented at the 12th Annual Convention, Atlantic City, N. J., October 15, 1908..... 5 Adoption of the Classifications as Standard 8 Report of Committee on Construction and Operating Expenses of Electric Railways, presented at the 19th Annual Convention of the National Association of Railway Commissioners, Wash- ington, D. C, October 7, 1908 9 Method of Submitting Questions for Decisions 12 Classes into which Electric Railways are divided 12 Method of Combining Text of Operating Expense Accounts 13 Uniform Numbers for Operating Expense Accounts 13 List of Primary Operating Expense Accounts, Class A 14 « (« i< « a « <( T> i/T Text of Classification of Operating Expenses 20 " Revenues 41 " Road and Equipment 45 Index of Primary Accounts 55 271858 AMERICAN STREET AND INTERURBAN RAILWAY ACCOUNTANTS' ASSOCIATION. STANDING COMMITTEE ON A STANDARD CLASSIFICATION OF ACCOUNTS AND FORM OF REPORT. (June I, 1909.) W. F. Ham, Chairman, Washington, D. C. H. L. Wilson, Boston, Mass. W. B. Brockway, New York, N. Y. W. H. Forse, Jr., Anderson, Ind. F. E. Smith, Chicago, 111. REPORT OF COMMITTEE ON STANDARD CLASSIFICATION OF ACCOUNTS AND FORM OF REPORT. At the 1 2th Annual Convention, Atlantic City, N. J. October 15, 1908. To the American Street and Interurhan Railway Accountants' Associa- tion: Gentlemen : — During the past year the classification of accounts for electric railways has been a very active subject. Both the Interstate Commerce Commission and the Public Service Commissions of the First and Second Districts of New York have issued tentative classifications which have kept the question prominently before the attention of electric railroad interests as a whole. It is safe to say that at no time in the history of the industry has the question of accounting been considered of such vital moment and so occupied the attention of not only the account- ing officers, but also the managers and presidents of the roads. In order that there may be a clear understanding of the situation, let us refer briefly to matters occurring in the early days of this association. The Street Railway Accountants' Association was organized at Cleve- land, Ohio, March, 1897. At that time a paper, entitled "Suggestions for a Standard System of Accounts, Classification of Operating Expense Accounts and Form of Report That Will Admit of Comparison and Diffuse Information Between Companies," was presented to the convention by Mr. C. N. Duffy, then secretary and treasurer of the Citizens' Street Railway Company of St. Louis. One quotation alone from that paper is suggestive in view of recent developments. The one object that should be uppermost in the mind of the accounting officer of a street railway is to keep his operating expense accounts in such a way that the man- agement of the road will profit by the information. In order to have a classification of operating expense accounts that will admit of this, there is great danger of having too much subdivision and itemization. This necessitates not only a mass of figures, but a corresponding amount of detail work that sometimes proves unwieldy. At this convention there was appointed a Standing Committee for the Standard Classification of Operating Expense Accounts, etc. This com- mittee was active in its work and submitted a report to the first annual convention, at Niagara Falls, October, 1897, which report was the subject of animated discussion by the convention. Again, at the second annual convention of the association, at Boston in September, 1898, they sub- mitted a revised report, which was adopted and the classification recom- mended for general adoption by the members of the association. That classification called for 39 operating expense accounts and, with some minor alterations, has remained the standard of this association up to the present time. Its simplicity was its chief recommendation, making it possible for the smallest companies to keep their accounts in accordance with the classification without undue trouble or expense. Yet it was capable of indefinite expansion, and its elasticity and flexibility made it entirely possible and practicable for the largest companies in the country to keep their accounts in accordance with the classification and yet have for their own purposes such detailed information as they desired. In the discussions of the past year it has been gratifying to the members of this committee, and we believe a compliment to this association, that out of the chaos that existed in street railway accounting up to the time of the organization of this association there evolved a classification which has stood the test of nearly lo years' actual use. That classification, however, was prepared before the advent of the interurban road. Realizing that the nature of the business conducted by the interurban road was considerably different from that of the strictly urban road, and desiring to have a classification which would meet the requirements of all classes of electric roads, a committee of three, Messrs. W. H. Forse, Jr., A. B. Bierck and A. C. Henry, representing large inter- urban roads, was appointed to approach the subject from a strictly inter- urban standpoint, and to prepare a classification which would meet the requirements of roads of that character, without regard to the classifica- tion then in use by electric roads. This committee devoted much time and thought to the work and submitted a classification which later on was the basis of a joint conference between the Classification Committee and the committee representing interurban roads. Subsequent to this conference a classification was prepared and submitted at the last con- vention of this association at Atlantic City, October, 1907, was fully dis- cussed by the association and finally adopted in accordance with the following resolution : Resolved, That the Tentative Classification of Operating Expense Accounts sub- mitted by the Committee on Standard Classification of Accounts and Form of Report be approved as amended and referred back to said committee for final revision, with power to act. Since then your committee has had many conferences with represen- tatives of the Interstate Commerce Commission and has also been twice present at hearings before the Public Service Commission of New York, Second District. It is unnecessary at this time to refer in detail to all that has happened. We refer particularly to the circular letter of the y\mcncan Street and Interurban Railway Association, dated Feb. 26, 1908, mailed to general managers and auditors of member companies and con- taining a brief statement of the situation up to that date. Circular No. 20 of the Interstate Commerce Commission was sent out by said com- mission the last of February, and every railroad company in the country was given an opportunity to express its views. The time for reply, originally placed as March 28, was afterward extended to May 5. As you all know, the subject was thoroughly discussed, and general dissatisfac- tion was manifested by all companies concerned. On May 11, the replies to Circular No. 20 having been all received and copies having been furnished to our association, a meeting of this com- mittee was held in Washington in conference with a committee of the American Association to go over the replies and to consider the question generally. On May 12 and 13 we were in conference with the represen- tatives of the Interstate Commerce Commission and agreed upon a mod- ified classification, from which were eliminated all of the features most objectionable to the electric railway interests. These objectionable features were primarily the treatment of depreciation, the joint facilities accounts and the division of such accounts as "printing and stationery," "injuries and damages" and "insurance" among all accounts affected. It was also agreed that there should be three classifications, based upon the size of the companies, thereby reducing the burden upon the smaller companies. In regard to depreciation, the proposed classification provides an alter- native method for the treatment of depreciation of "way and structures" and of "equipment." The position of the Interstate Commerce Commis- sion is that, in view of the fact that the responsibility for the administra- tion of accounting rules relative to electric railways rests largely upon the railway commissions of the different States, the orders of the respective State commissions should be accepted as controlling orders rather than the order of the Interstate Commerce Commission. It is understood that the reports of electric railways subject to the jurisdiction of the Interstate Commerce Commission will conform, so far as the treatment of deprecia- tion is concerned, to the order of the State in which the larger portion of the railway is situated. It was agreed that the text should be prepared by this committee and submitted to the Interstate Commerce Commission for their criticism and final action. Your committee met in Atlantic City the following week and prepared a text which was submitted to the Interstate Commerce Commission for their approval. This text has not yet been published, owing to the fact that the Interstate Commerce Commission has post- poned the date of the new classification being effective until Jan. i, 1909. The classifications as finally agreed upon are set forth herein, and, in view of the trying and confused conditions that have prevailed during the past year, we feel that they should be generally acceptable to electric rail- way interests. A comparison of this classification with the Atlantic City (1907) classification will show that there are no vital differences between the two classifications. We, therefore, recommend that these classifications be adopted as a standard of the association. This association has from the outset urged the importance of uniformity, and inasmuch as these classifications have been adopted by the Interstate Commerce Commis- sion and will doubtless be adopted by many State commissions, it seems most desirable that the members of this association should use this classification, whether or not they are subject to Federal or State super- vision. The committee is unanimously of the opinion, however, that discounts and commissions on securities issued for construction purposes, or to raise funds for construction, should be considered a proper capital expenditure and therefore be charged to expenditures for road and equipment. In order to insure uniform treatment of these classifications, it is strongly recommended that member companies who may be in doubt as to the correct interpretation of any of the instructions, communicate with the chairman of the committee for a ruling by the committee. In 8 this way we feel that the committee can in the future, as in the past, render valuable assistance in securing that uniformity which is essential to the proper carrying out of the classifications of accounts. We submit, as a part of this report, herewith a copy of the Report of the Committee on Construction and Operating Expenses of Electric Railways, submitted to the 19th annual convention of the National Asso- ciation of Railroad Commissioners, held on Oct. 6-8, 1908, at Wash- ington, D, C. During the year two vacancies have occurred in the membership of this committee, Mr. Frank R. Henry and Mr. W. G. McDole. Both of these gentlemen had been for many years active in the work of the association and of this committee, and we desire that our sense of appreciation of their valuable services be made a matter of record in this report. The vacancies so occurring have been filled by the appointment of Mr. W. B. Brockway and Mr. W. H. Forse, Jr. We desire to thank many individual members of the association for the assistance they have cheerfully rendered the committee. It has often been necessary to call upon them for help and advice, and none has been found wanting. Respectfully submitted. W. F, Ham, Chairman, H. L. Wilson, C. N. Duffy, W. B. Brockway, W. H. FoRSE, Jr. The report was discussed and approved as follows: Acting President Wallis: — The question comes now on the adoption of the report of this committee, with the recommendations. Is there anything further to be said on the matter? On motion, duly seconded, the report was accepted and the recom- mendations adopted. REPORT OF THE COMMITTEE ON CONSTRUCTION AND OPERATING EXPENSES OF ELECTRIC RAILWAYS, PRESENTED AT THE 19th ANNUAL CONVENTION OF THE NATIONAL ASSOCIATION OF RAILWAY COMMISSIONERS. Your Committee on Construction and Operating Expenses of Electric Railways has the honor to submit the following report : In carrying out the provisions of section 20 of the Act to Regulate Commerce, as amended, the Interstate Commerce Commission realized the importance of first providing a uniform system of accounts for the steam carriers by which the great volume of commerce of the country is moved. It was for that reason that the preparation of a uniform system of accounts for electric railways was not actively taken up until the latter part of last year. In then entering upon the work, the com- mission followed the plan adopted in connection with the preparation of the system of accounts for steam railways. In other words, the electric railways were asked to co-operate in the matter. Various conferences were had with the representatives of the American Street & Interurban Railway Association and with members of the American Street and Inter- urban Railway Accountants' Association. As the result of these conferences a tentative text of classification of operating expenses and expenditures for road and equipment was prepared and submitted to the various electric railways of the country for their criticism. Subsequently the text under- went some modifications to meet the suggestions made by the various interests involved. And these changes not only met with the approval of the representatives of the two associations above mentioned at a meeting held in Washington on May 12 and 13, 1908, but at that time were also considered and approved by representatives of several of the State railroad commissions. At this conference a special committee of five, consisting of four electric railway accountants and a representative of the Interstate Commerce Commission, was appointed for the purpose of making a final draft of the text for these accounts. This committee met at Atlantic City during the week of May 18 and prepared the text of the Classification of Expenditures for Road and Equipment and the Classification of Operating Expenses, which on the first day of June last were approved by the Interstate Commerce Commission and are now ready for distribution. The annual operating revenues of the different electric railways in the United States seem to vary from less than $10,000 to $17,000,000. In order not to embarrass the smaller companies by requiring them to adopt a more elaborate system of accounts than was necessary, it was decided to divide the electric carriers of the country into three classes designated as Class A, Class B and Class C. Class A embraces all the electric railways of the country that enjoy annual operating revenues of more than $1,000,000. For this class the text of the classification of operating expenses, thus prepared and approved by the Interstate Com- merce Commission, provides for 88 accounts. Class B includes all the lO electric roads, the annual operating revenues of which are more than $250,000, but not in excess of $1,000,000. For these roads the classi- fication of operating expenses, as approved by the commission, embraces 58 accounts. In Class C are grouped all electric lines that have annual operating revenues of not more than $250,000. And for roads of this class the classification of operating expenses, approved by the commission, provides 36 items. The 88 accounts provided in the text for roads in Class A are so grouped that roads belonging either to Class B or to Class C can readily determine the accounts to which various items are to be charged. It is also possible to reduce the various accounts of Classes A and B to the 2)^ accounts provided for railways of Class C, thus affording an accurate basis for a general comparison of the operating expenses of all classes of electric railways. An examination of the classification of operating expenses for electric lines thus prepared and approved by the commission will disclose the fact that it differs from the corresponding classification for steam lines in two particulars. First. Joint Facilities, Debit and Credit, accounts are altogether eliminated on the ground that the occasion for the use of these items in connection with the operating expenses of electric lines is not sufficient to warrant the refinement in accounting methods which the application of such accounts would require. Many electric railway companies are, however, engaged not only in the transportation of passengers and property, but in the business of furnishing hght to municipal communities, as well as power for the operation of manufacturing enterprises. To meet that situation Joint Debit and Credit Accounts are inserted to provide for such inter-departmental charges. Under this arrangement the total cost of producing power for transportation and lighting, for example, will be carried in the primary accounts of either one of the departments, and the necessary adjustment can be made through the Joint Debit and Credit Accounts. The second respect in which the classification of operating expenses for electric lines differs from the classification of operating expenses of steam lines, is in the matter of depreciation charges. This matter was left to the judgment of the several State commissions, at whose hands the whole question of ' depreciation will doubtless receive careful con- sideration. Although your committee assumes that the same tests that are applied to determine whether a steam railroad is under the jurisdic- tion and authority of the Interstate Commerce Commission will suffice also to determine whether particular electric lines are under the juris- diction and authority of that body, nevertheless, it seems to be true that a substantial portion of the electric mileage of the country is not subject to the provisions of the act to regulate commerce. It was largely on this account that the Interstate Commerce Commission thought it best to accept from such electric carriers as are subject to its jurisdiction. reports including or excluding depreciation charges according as the several State commissions might require them or not. That is to say, if greater portion of a particular interstate electric line is within the II boundaries of a State which does not require the State lines to report depreciation charges, this will not be required in the reports of that line to the Interstate Commerce Commission. On the other hand, where the whole or a greater part of a particular electric line lies within a State which does insist upon depreciation charges, the Interstate Com- merce Commission will require such charges to be set up in the reports made to it by that line. Under this arrangement the particular company will report in the same manner both to its State commission and to the Interstate Commerce Commission. The matter of the date for making the classifications effective was the occasion of some difficulty and embarrassment. While the fiscal year of steam carriers generally closes with June 30 of each year, this seems not to be universally the case with electric lines. In investigating the question it was ascertained that of 193 designated companies, located in 39 different States, 113 had been in the habit of closing their fiscal year on December 31 of each year, 43 on June 30, 14 on September 30, and 23 on other dates. This investigation seems 'to indicate that the majority of electric roads have accepted the calendar year as their fiscal year, and it was this fact that determined the Interstate Commerce Commission to make the classifications for electric railroads effective on January i, 1909. But your attention is called to the fact that under the terms of section 20 of the Act to Regulate Commerce, Carriers are required to file with the Interstate Commerce Commission reports for each year ending on June 30. Although the new classifications do not go into effect until January i, 1909, it would be very advantageous from every point of view if all the electric lines should adjust their accounts for the months of July to December inclusive, of this year, to the new classi- fications. In this connection it may be well also to add that a special form of annual report has been provided for electric railways to cover the year ending June 30, 1908. This form is not prepared in accordance with the new classifications, but is adjusted to what is understood to have been the previous practice of accounting among the electric lines. It was thought wise to save a year by calling for such a report, and it was deemed desirable also to have this annual report based on the old classifications in order ithat comparisons might be made with the first annual report under the new classifications. In conclusion your committee thinks it well to say that the Interstate Commerce Commission, in preparing these classifications, has had in view the fact that m.ost of the State commissions have signified their intention of using them when issued, and also the fact that to a great extent the administration of the system of accounts for electric lines will rest largely in the hands of the State Commissions. Respectfully submitted, James S, Harlan, Chairman. William J. Woods, of Indiana. D. N. Lewis, of Iowa. W. J. Meyers, of New York. Washington, D. C, October 7, 1908. 12 METHOD OF SUBMITTING QUESTIONS FOR DECISION. All possible care has been taken to make the text descriptive of the ac- counts in these classifications full and ample for the use of all companies. It is recognized, however, that, owing to the wide range covered in the business done by the electric railways, questions of classification and inter- pretation will arise which should be authoritatively decided in order that full standard methods may be followed. Roads doing an interstate business should address their questions to the Bureau of Statistics and Accounts, Interstate Commerce Commission, Washington, D. C, and other roads should address the Chairman of the Committee on Standard Classification of Accounts and Form of Report of this Association. From time to time the questions and answers will be published in such form that they may be conveniently used in connection with these classi- fications. CLASSES INTO WHICH ELECTRIC RAILWAYS ARE DIVIDED. Class A. — Companies having annual operating revenue more than $1,000,000. Class B. — Companies having annual operating revenue more than $250,000, but not in excess of $1,000,000. Class C. — Companies having annual operating revenue not more than $250,000. Companies of Class A are to keep all the primary accounts provided in these classifications, which are numbered consecutively, viz. : 88 Operating Expense Accounts, 19 Operating Revenue Accounts, and 44 Road and Equipment Accounts. Companies of Class B are to keep 58 Operating Expense Accounts Operating Revenue Accounts, and 44 Road and Equipment Accounts. Companies of Class C are to keep 36 Operating Expense Accounts Operating Revenue Accounts, and 44 Road and Equipment Accounts. 19 19 13 CLASSIFICATION OF OPERATING EXPENSES. METHOD OF COMBINING TEXT OF OPERATING EXPENSE ACCOUNTS. Companies of Class A are to keep all the primary accounts provided in this classification, which accounts are numbered consecutively. Com- panies of Classes B and C are to use as primary accounts such groupings of the primary accounts provided for Class A as are indicated in the schedules below. By reference to these schedules these groupings are clearly shown. For example : In Maintenance of Roadway and Track, companies of Class B are to include all charges covered by the primary accounts numbered from 2 to 12, inclusive, and in Maintenance of Way, companies of Class C are to include all the primary accounts numbered from 2 to 19 inclusive. By this arrangement it is apparent that com- panies of all three classes can make use of the text descriptive of the accounts. UNIFORM NUMBERS FOR OPERATING EXPENSE ACCOUNT. By the use of the same plan^ uniform reference numbers of the accounts will be obtained. The primary account numbers of Class A being the basis, those accounts provided for Classes B and C will bear the hyphenated first and last number of the combined accounts. For example : for the first 19 accounts under the general account Way and Structures, of Class A, Class B will have three accounts : No i. Superin- tendence of Way and Structures; No. 2-12^ Maintenance of Roadway and Track; and No. 13-19, Other Maintenance of Way. Class C will have two accounts : No. i. Superintendence of Way and Structures, and No. 2-19, Maintenance of Way. By this method the numbers clearly indicate the primary accounts of Class A that have been combined for Classes B and C. GENERAL ACCOUNTS. Account I. Way and Structures. Account II. Equipment, Account III. Traffic. Account IV. Conducting Transportation. Account V. General and Miscellaneous. 14 EIGHTY-EIGHT OPERATING EXPENSE PRIMARY ACCOUNTS, TO BE KEPT BY CLASS A COMPANIES. I. Way and Structures — Account No. Superintendence of Way and Structures I Ballast 2 Ties 3 Rails 4 Rail Fastenings and Joints 5 Special Work 6 Underground Construction 7 Roadway and Track Labor 8 Paving 9 Miscellaneous Roadway and Track Expenses lo Cleaning and Sanding Track II Removal of Snow, Ice, and Sand I2 Tunnels 13 Elevated Structures and Foundations 14 Bridges, Trestles and Culverts 15 Crossings, Fences, Cattle Guards, and Signs 16 Signal and Interlocking Systems 17 Telephone and Telegraph Systems 18 Other Miscellaneous Way Expenses 19 Poles and Fixtures 20 Underground Conduits 21 Transmission System 22 Distribution System 23 Miscellaneous Electric Line Expenses 24 Buildings and Structures 25 Depreciation of Way and Structures 26 Other Operations — Dr 27 Other Operations — Cr 28 II. Equipment — Superintendence of Equipment 29 Power-Plant Equipment 30 Substation Equipment 31 Passenger and Combination Cars 32 Freight, Express, and Mail Cars * 33 Locomotives 34 Service Cars 35 Electric Equipment of Cars 36 Electric Equipment of Locomotives 37 OPERATING EXPENSES. 15 Account No. Shop Machinery and Tools 38 Shop Expenses 39 Horses and Vehicles 40 Other Miscellaneous Equipment Expenses 41 Depreciation of Equipment 42 Other Operations — Dr 43 Other Operations — Cr 44 III. Traffic- Superintendence and Solicitation 45 Advertising 46 Miscellaneous Traffic Expenses 47 IV. Conducting Transportation — Superintendence of Transportation 48 Group I — Power. Power-Plant Employees 49 Substation Employees 50 Fuel for Power 51 Water for Power 52 Lubricants for Power S3 Miscellaneous Power-Plant Supplies and Expenses 54 Substation Supplies and Expenses 55 Power Purchased 56 Power Exchanged — Balance 57 Other Operations — Dr 58 Other Operations — Cr 59 Group II — Operation of Cars. Passenger Conductors, Motormen, and Trainmen 60 Freight and Express Conductors, Motormen, and Trainmen . . 61 Miscellaneous Car-Service Employees 62 Miscellaneous Car-Service Expenses 63 Station Employees 64 Station Expenses 65 Carhouse Employees 66 Carhouse Expenses 67 Operation of Signal and Interlocking Systems 68 Operation of Telephone and Telegraph Systems 69 Express and Freight Collections and Delivery 70 Loss and Damage 71 Other Transportation Expenses 72 V. General and Miscellaneous — Salaries and Expenses of General Officers 73 Salaries and Expenses of General Office Clerks 74 General Office Supplies and Expenses 75 l6 OPERATING EXPENSES. Account No. Law Expenses 76 Relief Department Expenses yy Pensions 78 Miscellaneous General Expenses 79 Other Operations — Dr 80 Other Operations — Cr 81 Undistributed Accounts. Injuries and Damages 82 Insurance 83 Stationery and Printing 84 Store Expenses 85 Stable Expenses 86 Rent of Tracks and Terminals 87 Rent of Equipment 88 FIFTY-EIGHT OPERATING EXPENSE PRIMARY ACCOUNTS TO BE KEPT BY CLASS B COMPANIES. I. Way and Structures — Superintendence of Way and Structures i Maintenance of Roadway and Track 2-12 Other Maintenance of Way 13-19 Poles and Fixtures 20 Underground Conduits 21 Transmission System 22 Distribution System 23 Miscellaneous Electric Line Expenses 24 Buildings and Structures 25 Depreciation of Way and Structures 26 Other Operations — Dr 27 Other Operations — Cr 28 II. Equipment — Superintendence of Equipment 29 Power-Plant Equipment 30 Substation Equipment 31 Maintenance of Cars and Locomotives 32-35 Maintenance of Electric Equipment of Cars and Locomotives 36-37 Miscellaneous Equipment Expenses 38-41. Depreciation of Equipment 42 Other Operations — Dr 43 Other Operations — Cr 44 III. Traffic- Traffic Expenses 45-47 OPERATING EXPENSES. 17 IV. Conducting Transportation — Account No. Superintendence of Transportation 48 Group I — Power. Power-Plant Employees 49 Substation Employees 50 Fuel for Power 51 Water for Power 52 Lubricants for Power 53 Miscellaneous Power-Plant Supplies and Expenses 54 Substation Supplies and Expenses 55 Power Purchased 56 Power Exchanged — Balance 57 Other Operations — Dr 58 Other Operations — Cr 59 Group II — Operation of Cars. Passenger Conductors, Motormen, and Trainmen 60 Freight and Express Conductors, Motormen, and Trainmen.. 61 Miscellaneous Car-Service Employees and Expenses 62-63 Station Employees and Expenses 64-65 Carhouse Employees and Expenses 66-67 Signal, Interlocking, Telephone, and Telegraph Systems 68-69 Express and Freight Collections and Delivery 70 Loss and Damage 71 Other Transportation Expenses 72 V. General and Miscellaneous — Salaries and Expenses of General Officers and General Office Clerks 73*74 General Office Supplies and Expenses 75 Law Expenses 76 Relief Department Expenses 77 Pensions 78 Miscellaneous General Expenses 79 Other Operations — Dr 80 Other Operations — Cr 8i Undistributed Accounts. Injuries and Damages 82 Insurance 83 Stationery and Printing 84 Store Expenses 85 Stable Expenses 86 Rent of Tracks and Terminals 87 Rent of Equipment 88 1 8 OPERATING EXPENSES. THIRTY-SIX OPERATING EXPENSE PRIMARY ACCOUNTS TO BE KEPT BY CLASS C COMPANIES. I. Way and Structures — Account No. Superintendence of Way and Structures i Maintenance of Way 2-19 Maintenance of Electric Lines 20-24 Buildings and Structures 25 Depreciation of Way and Structures 26 Other Operations — Dr 27 Other Operations — Cr 28 II. Equipment — Superintendence of Equipment 29 Maintenance of Power Equipment 30-31 Maintenance of Cars and Locomotives 32-35 Maintenance of Electric Equipment of Cars and Locomotives 36-37 Miscellaneous Equipment Expenses 38-41 Depreciation of Equipment 42 Other Operations — Dr 43 Other Operations — Cr 44 III. Traffic- Traffic Expenses 45-47 IV. Conducting Transportation- Superintendence of Transportation 48 Group I — Power. Power- Plant Employees 49 Substation Employees 50 Fuel for Power 51 Other Power Supplies and Expenses 52-55 Power Purchased 56 Power Exchanged — Balance 57 Other Operations — Dr 58 Other Operations — Cr 59 Group II — Operation of Cars. Conductors, Motormen and Trainmen 60-61 Miscellaneous Transportation Expenses 62-72 V. General and Miscellaneous — General Expenses 73-79 Other Operations — Dr 80 Other Operations — Cr 81 OPERATING EXPENSES. 19 Undistributed Accounts. a j^ Injuries and Damages 82 Insurance 83 Stationery and Printing 84 Store and Stable Expenses 85-86 Rent of Tracks and Terminals 87 Rent of Equipment 88 20 TEXT OF CLASSIFICATION OF OPERATING EXPENSES. PRIMARY ACCOUNTS. I. WAY AND STRUCTURES. I. Superintendence of Way and Structures. This account includes salaries and office and traveling expenses of officers and their assistants when directly in charge of maintainence of way and structures, including chief engineer, engineer maintenance of way, superintendent of electric line, superintendent of buildings, architect, division engineer, roadmasters, track foremen, and office and field forces ; cost of drafting and engineering instruments and repairing same; cost of supplies used by employees whose salaries are charged to this account; office rent, cost of repairing rented offices, and miscellaneous office expenses when separate offices are main- tained by officers whose salaries are charged to this account. Note A. — It is not intended that any portion df expenses of general offi- cers should be charged to this account. Note B. — When employees enumerated above are engaged in work not chargeable to "Way and Structures," their salaries and expenses should be charged to the si)ecific work on which engaged. Note C. — When employees enumerated above have supervision over other departments also, their salaries and expenses should be apportioned among the departments over which they have jurisdiction, a. Ballast. This account includes all expenses incident to the purchase and production of ballast used for maintenance ; purchase price of gravel, stone, slag, cinders, sand, and other material used for ballast, includ- ing freight charges if any; payments for gravel and quarry rights, and privileges ; expenses of sinking test holes ; stripping, blasting, loading, and other expenses in connection with production of ballast. Note A. — The cost of labor delivering, unloading, and putting ballast into track should be charged to Account No. 8, " Roadway and Track Labor." Note B. — In cases of ballast produced, an account should" be opened in order to determine the unit of cost which is to be used in arriving at the monthly charge to operating expenses on account of ballast used. Note C. — The cost of ties, rails, and rail fastenings and joints in gravel pits should be excluded from Accounts No. 3, "Ties," No. 4, "Rails," and No. 5, " Rail Fastenings and Joints," 3. Ties. This account includes cost of ties and timbers used to renew cross, switch, and bridge ties, head blocks and railway crossing timbers for main and repair tracks, sidings, and spurs; in tunnels, stations, shop and other yards; on piers, wharves, track scales, OPERATING EXPENSES. 21 inclines, bridges, trestles, and culverts; in carhouses, shops, and storehouses, and on transfer tables and turntables, including freight and inspection. ^ Note. — The cost of labor unloading, distributing, and putting ties in track should be charged to Account No. 8, "Roadway and Track Labor." 4. Rails. This account includes cost of rails used to renew main and repair tracks, sidings, and spurs ; tracks in tunnels, stations, shop and other yards ; on piers, wharves, track scales, inclines, bridges, trestles, and culverts ; in carhouses, shops, and storehouses, and on transfer tables and turntables, including freight and inspection; also of guard rails used in track. The value of material removed should be credited to this account. Note. — The cost of labor unloading, distributing, and laying rails in track should be charged to Account No. 8, "Roadway and Track Labor." 5. Rail Fastenings and Joints. This account includes cost of rail fastenings and joints used for repairs and renewals, including fish plates, braces, tie plates, tie-rods, nuts, bolts, spikes, cost of welded joints, etc., for main and repair tracks, sidings, and spurs; tracks in tunnels, stations, shop and other yards; on piers, wharves, track scales, inclines, bridges, trestles, and culverts; in carhouses, shops, and storehouses, and on transfer tables and turntables, including freight and inspection. The value of material removed should be credited to this account. Note. — The cost of applying rail fastenings and joints should be charged to Account No. 8, "Roadway and Track Labor." 6. Special Work. This account includes cost of material used in repairing and renew- ing special work, including steam and street railroad crossings, cross- overs, curves, frogs, run-offs, switches, switch-mates, and turn-outs, and freight and inspection. The value of material removed should be credited to this account. Note. — The cost of labor in connection with this work should be charged to Account No. 8, " Roadway and Track Labor." 7. Underground Construction. This account is to be used only by railways operated by under- ground electric contact system, or by those operated by cable traction. It includes cost of material used in repairing and renewing yokes, concrete work, manhole frames and covers, slot rails, drainpipes, pulleys and sheaves, and other fixtures and appurtenances peculiar to underground electric or cable construction. The value of material removed should be credited to this account. Note A. — The cost of labor in connection with this work should be charged to Account No. 8, "Roadway and Track Labor." Note B. — The cost of repairing and renewing track rails, track rail fas- tenings and joints, and electric contact rails and insulators and cables of cable railways should not be charged to this account. 22 OPE RATING EXPENSES. n 8. Roadway and Track Labor. This account includes cost of all labor used in unloading, distribut- ing, and placing ballast ; renewing and relaying ties ; repairing, renew- ing, and relaying rails; repairing, renewing, and replacing rail fastenings and joints; repairing, renewing, and replacing special work, and repairing, renewing, and replacing underground construc- tion; also that used in grading, alining, surfacing, and gaging tracks; taking up track, whether another is laid to replace it or not; 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. 9. Paving. This account includes cost of material used and labor expended in repairing and renewing paving, including granite, wood, brick and asphaltum pavement ; sand and concrete work made necessary by repairs and renewals of paving ; hauling and distributing material ; also cost of removing old material. The value of material removed should be credited to this account. Repairs and renewals of street paving required by municipalities in connection with roadway and track should be charged to this ac- count. 10. Miscellaneous Roadway and Track Expenses. This account includes cost of roadway tools when chargeable to expenses and cost of all material used and labor expended in repair- ing and renewing all tools, implements, flags, lanterns, etc., used in repairing roadway and track; also any other material, supplies, and incidental expenses that are not properly chargeable to any of the other accounts under maintenance of roadway and track. 11. Cleaning and Sanding Track. This account includes cost of material used and labor expended in cleaning, greasing, watering, sprinkling, and oiling roadway and tracks; sanding track; cost of sand and of hauling, drying and dis- tributing same; cost of track brooms and other cleaning and 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 connec- tion with this work should be charged to Account No. 35, "Service Cars." Repairs and renewals of harness and wagons used in connection with this work should be charged to Account No. 40, "Horses and Vehicles." Cost of sprinkling rendered necessary by repairs or construction of track or pavement should be charged to the proper maintenance or construction account OPERATING EXPENSES. 23 12. Removal of Snow, Ice and Sand. This account includes cost of material used and labor expended for removal of snow, ice, and sand from tracks, whether done by the com- pany or otherwise, including tools and expenses, cost of salt and de- livering same in carhouses or bins, the wages of men engaged in salt- ing track and operating snow plows, sweepers, scrapers, etc. Repairs and renewals of salt cars, snowplows, sweepers, scrapers, and miscellaneous snow and sand equipment used in connection with this work should be charged to Account No. 35, "Service Cars." Repairs and renewals of harness and wagohs used in connection with this work should be charged to Account No. 40, "Horses and Vehicles." 13. Tunnels. This account includes cost of material used and labor expended in repairing tunnels: pay of tunnel watchmen and cost of supplies used by them; cleaning, repainting, and whitewashing; and mainte- nance of lighting, ventilating, and drainage systems. This account does not include repairs or renewals to roadway, tracks, or electric feeder and contact lines through tunnels. 14. Elevated Structures and Foundations. This account is intended to be used only by companies operating an elevated railway system, and should include cost of all material used and labor expended in repairing and renewing elevated struc- tures and their foundations. The value of material removed should be credited to this account. 15. Bridges, Trestles, and Culverts. This account includes cost of all material used and labor expended in repairing and renewing bridges, trestles, culverts (both substruc- ture and superstructure), piers, abutments, masonry, and drain pipes, including repairs made necessary by washouts ; retaining walls, rip- rapping, 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 cleaning channels under bridges and cleaning culverts ; altering and bracing bridges and trestles during progress of filling; cost of removing old bridges in connection with construction of new bridges, and constructing and removing temporary or false work used in repairing and renewing bridges and culverts; also pay of bridge foremen and bridge watch- men and cost of all supplies used by them, and pay of bridge inspectors and expenses incident to bridge inspection. The value of material removed should be credited to this account. Note A. — Any structure carrying tracks over other tracks, a stream, high- way, or canal should be considered a bridge or a culvert. The cost of main- taining structures carrying other tracks, canals, highways, etc., over a carrier's tracks should be charged to Account No. 16, "Crossings, Fences, Cattle Guards, and Signs." Note B. — Insurance recovered for damage to bridges, trestles, and culverts should be credited to this account. 24 OPERATING EXPENSES. i6. Crossings, Fences, Cattle Guards, and Signs. This account includes cost of material used and labor expended in repairing and renewing street, road, and farm crossings at grade, overhead bridges and viaducts, roadways of undergrade foot or wagon crossings, crossing gates and warning signals, cost of drainage and excavations for undergrade crossings and payments and assess- ments for street repairs or sewers at crossings. (Street repairs or sewers within the limits of shop grounds or immediately adjacent to station buildings should be charged to Account No. 25, "Buildings and Structures.") This account also includes cost of material used and labor expended in repairing and renewing right-of-way fences, snow and sand fences, cattle guards, wing fences, aprons, and hedges; and mile, section, warning, and other roadway signs. The value of material removed should be credited to this account 17. Signal and Interlocking Systems. This account includes cost of material used and labor expended in repairing and renewing buildings and appliances of interlocking sys- tems, semaphores, block and other signal systems, and all machinery, such as air compressors, levers, boilers, dynamos, engines, and machin- ery and fixtures used in connection therewith. The value of material removed should be credited to this account. Note A. — This account does not include the cost of track material proper, required in connection with interlockers, such as switches, special track fas- tenings, split rails, frogs, etc., the cost of which should be charged to proper maintenance of way accounts. Note B. — Rent of appliances for signal and interlocking systems should be charged to Account No. 68, "Operation of Signal and Interlocking Systems." Note C. — If signal wires are attached to poles and fixtures used for other purposes, the cost of such poles and fixtures should be charged to Account No. 20, "Poles and Fixtures." 18. Telephone and Telegraph Systems. This account includes cost of material used and labor expended in repairing and renewing telephone and telegraph systems owned by the company or for which it is responsible, including conduits, poles, cross-arms, insulators, wires, cables, cable boxes, instruments, battery jars, switchboards, and all other appurtenances forming a part of the telephone and telegraph systems. The value of material removed should be credited to this account. Note A. — Rent of telephone and telegraph systems should be charged to Account No. 69, "Operation of Telephone and Telegraph Systems," or to Account No. 79, "Miscellaneous General Expenses." Note B. — If telephone or telegraph wires are carried on poles and fixtures or in conduits used for other purposes, the cost of such poles and fixtures or conduits should be charged to Account No. 20, "Poles and Fixtures," or Account No. 21, "Underground Conduits." ig. Other Miscellaneous Way Expenses. This account includes all expenses in connection with maintenance of way not properly chargeable to other accounts. OPERATING EXPENSES. 2C 20. Poles and Fixtures. This account includes cost of material used and labor expended in setting, repairing, and renewing poles, cross-arms and insulating pins, brackets and other pole fixtures, braces, and other supports for hold- ing the poles in position; also structures maintained primarily for supporting the overhead electric construction. This account does not include insulators. The value of material removed should be credited to this account. 21. Underground Conduits. This account includes cost of all material used and labor expended in repairing and renewing conduits required for underground wires and cables, including manhole?, sewer connections, sewer traps, and all other material necessary to the maintenance of the conduit system. The value of material removed should be credited to this account. 22. Transmission System. This account includes cost of material used and labor expended in repairing and renewing the high-tension transmission system, includ- ing cables, wires, insulators, and insulating material ; also cost of changing route of line or removing line when no replacement is made. The value of material removed should be credited to this account. Note. — In electric railway operations, when the electric current generated (or received) is changed by means of (a) rotary converters or (b) motor generator sets or (c) static transformers (substation apparatus), that portion of the line (or outside conductor system) carrying current of other than the operating kind or voltage shall be classed as the "Transmission System." Tie lines between generating stations and substations shall follow the same rule as other lines. When the electric current is generated (or received) and used substantially unchanged in voltage and kind, the line (or outside conductor system, in- cluding feeders, trolley wire, booster circuits, and supplementary return (if any), shall be classed wholly as the "Distribution System." 23. Distribution System. This account. includes cost of material used and labor expended in repairing and renewing the distribution system, as follows : (a) Overhead feeders for transmitting low-tension power from power stations and substations, including insulators and connections. (b) Underground feeders for transmitting low-tension power from power stations and substations, including insulators and connections. (c) Track bonding, including track bonds, cost of punching and drilling rails for track bonds, and testing for defective bonding. (d) Overhead trolley, including cost of trolley, guard, span, strain, supplementary and other wires, and all catenary construction used in connection with the overhead trolley system. (e) Third-rail, including cost of third-rail, braces and supports for same, insulating devices, materials used for covering and protecting same, and all fixtures and appliances connected with third-rail con- ductors. (/) Underground contact rails, including cost of contact rails and 2.6 OPERATING EXPENSES. appliances in underground contact systems, including rails, braces, supports, and insulating devices. The value of material removed should be credited to this account. Note. — In electric railway operations, when the electric current generated (or received) is changed by means of (a) rotary converters or (b) motor generator sets or (c) static transformers (substation apparatus), that portion of the line (or outside conductor system) carrying current of other than the operating kind or voltage shall be classed as the "Transmission System." Tie lines between generating stations and substations shall follow the same rule as other lines. When the electric current is generated (or received) and used substantially unchanged in voltage and kind, the line (or outside conductor system), in- cluding feeders, trolley wire, booster circuits, and supplementary return (if any), shall be classed wholly as the "Distribution System." 24. Miscellaneous Electric Line Expenses. This account includes all expenses in connection with maintenance of electric line not properly chargeable to other accounts. 25. Buildings and Structures. This account includes cost of material used and labor expended in repairing and renewing buildings and structures used in the operation of the road; cost of fixtures and repairs and renewals of same; cost of maintaining walks, driveways, and grounds connected with build- ings ; cost of delivering material, including freight charges, if any, and all incidental expenses connected with the maintenance of build- ings and structures. The term " Buildings and Structures," 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; apparatus for heating, lighting, and ventilating; freight and passenger elevators with fixtures and appurtenances ; platforms ; appliances for protecting buildings against fire ; fences, walls, side- walks, and pavements within the limit of grounds immediately ad- jacent to buildings or yards, except paving in tracks. The cost of repairs and renewals of track and electric line in build- ings, yards, and grounds should be charged to the proper accounts under maintenance of way or maintenance of electric line. (a) Power plants. (fc) Substations, including storage-battery buildings. (c) Car houses. (rf) Shops. (^) General offices. (/) Stations, waiting-rooms, and platforms. (fir) Docks and wharves. (/i) Miscellaneous buildings and structures. (t) All expenses in connection with maintenance of buildings and structures not properly chargeable to any of the foregoing subdi- risions. OPERATING EXPENSES. 2/ The value of material removed should be credited to this account. Note. — Insurance recovered for damage to buildings and structures should be credited to this account. Insurance recovered for total destruction of buildings and structures should be credited to an appropriate replacement account, which account should be charged with the cost of replacement. 26. Depreciation of Way and Structures. Note. — This account is provided in case such an account should be pre- scribed by any of the State commissions, and in such case there should be excluded charges for renewals from all the accounts affected by the intro- duction of this account. Such expenditures for renewals will then be charged direct to an appropriate Replacement account, maintained by the prescribed charges to this account. 27. Other Operations — Dr. Coordinate departments. — This account includes the proportion of operating expenses chargeable to maintenance of way and structures of the railway department, but the distributed charges for which are made to the primary accounts of another coordinate department, such as electric light, heat, power, or gas, within the same company. Joint arrangements. — In case the carrier receives power or other product from another company under any joint arrangement for the sharing of operating expenses and^ for a profit or return upon the value of property used in such production, the proportion of operating expenses chargeable to maintenance of way and structures should be included in this account and the profit or return upon the value of property used in such production should be included under " Deduc- tions from Income." If the joint arrangement does not provide for the separation of operating expenses and profit or return upon the value of property used in such production, the entire amount paid is to be treated as an operating expense chargeable to Account No. 56, "Power Purchased." 28. Other Operations — Cr. Coordinate departments. — To this account should be credited the proportion of operating expenses chargeable to maintenance of way and structures of other coordinate departments, such as electric light, power, heat, or gas, within the same company, but the distributed charges for which are made to the primary accounts of the railway department. Joint arrangements. — In case the carrier produces power or other product for another company under any joint arrangement for the sharing of operating expenses and for a profit or return upon the value of the property used in such production, the proportion of operating expenses chargeable against such company for maintenance of way and structures should be credited to this account and the profit or return upon the value of property used in such production should be included under Revenue Account No. 18, " Power." If the joint arrangement does not provide for the separation of operating expenses and profit or return upon the value of property used in such production, the entire amount received should be treated as revenue from power and credited to Revenue Account No. 18, " Power." 28 OPERATING EXPENSES. II. EQUIPMENT. 29. Superintendence of Equipment. This account includes salaries and office and traveling expenses of officers and their assistants when directly in charge of equipment, in- cluding superintendent of equipment, mechanical engineer, electrical engineer, superintendent of rolling stock, master car builder, master mechanic, general foremen and their office forces ; cost of drafting and engineering instruments and repairing same ; cost of supplies used by employees whose salaries are charged to this account; office rent, cost of repairing rented offices, and miscellaneous office ex- penses, when separate offices are maintained by officers whose salaries are charged to this account. Note A. — It is not intended that any portion of expenses of general offices should be charged to this account. Note B. — When employees enumerated above are engaged in work not chargeable to "Equipment," their salaries and expenses should be charged to the specific work on which engaged. Note C. — When employees enumerated above have supervision over other departments also, their salaries and expenses should be apportioned among the departments over which they have jurisdiction. 30. Power-Plant Equipment. This account includes cost of material used and labor expended in repairing and renewing steam, water-power, gas-engine, or electric plant equipment, including turbines, other engines and engine parts, appliances and fixtures, belts, belt tighteners and fixtures, lubricators, and oiling devices ; shafting, clutches, cranes, hoists, and other engine- room appliances; boilers, boiler fittings, and appliances; furnaces, economizers, mechanical-draft machinery, pumps, feed-water heaters, purifiers, tanks, condensers, coal and ash conveying machinery, mechanical stokers, and other boiler-room appliances; piping and steam fittings, including valves, separators, water and sewer connec- tions, and water meters; generators and generator parts, switch- boards, cables and feeder terminals, and wiring in connection with same; boosters, rheostats, circuit-breakers, voltmeters, ammeters, and other electric equipment. The value of material removed should be credited to this account. Note. — Repairs and renewals of cable used in operating cable or incline railways should be charged to this account. 31. Substation Equipment. This account includes cost of material used and labor expended in repairing and renewing substation apparatus, including storage bat- teries, transformers, rotary converters, oil switches, switchboards, and switchboard appliances, and wiring in connection with same. The value of material removed should be credited to this account. OPERATING EXPENSES. 20 32. Passenger and Combination Cars. This account includes cost of material used and labor expended in repairing and renewing passenger and combination cars. The term " car " includes body and trucks, and all fixtures and ap- pliances inside of or attached to the car body or trucks, except the electric equipment of the car. The term " combination car " includes all cars that are used in part for carrying passengers. The cost of shifting trucks from one car to another should, be charged to this account. The value of material removed should be credited to this account. Note. — Incandescent lamps and other supplies for cars should be^harged to Account No. 63, "Miscellaneous Car-Service Expenses." 33. Freight, Express, and Mail Cars. This account includes cost of material used and labor expended in repairing and renewing freight, express, and mail cars, from the operation of which revenue is derived. The term " car " includes body and trucks, and all fixtures and ap- pliances inside of or attached to the car body or trucks, except the electric equipment of the car. The cost of shifting trucks from one car to another should be charged to this account. The value of material removed should be credited to this account. Note. — Incandescent lamps and fttlier supplies for cars should be charged to Account No. 63, "Miscellaneous Car-Service Expenses." 34. Locomotives. This account includes cost of material used and labor expended in repairing and renewing locomotives. The term " locomotive " includes body and trucks, and all 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. The value of material removed should be credited to this account. Note. — Incandescent lamps and other supplies for locomotives should be charged to Account No. 63, "Miscellaneous Car-Service Expenses." 35. Service Cars. This account includes cost of material used and labor expended in repairing and renewing service cars, including water cars, sprinkler cars, sand cars, salt cars, supply cars, line cars, snowplows, sweepers, scrapers, and other work, sand, and snow equipment. The term " car " includes body and trucks, and all fixtures and ap- pliances attached to the car body or trucks, except the electric equip- ment of the car. The cost of shifting trucks from one car to another should be charged to this account. The value of material removed should be credited to this account. Note. — 'Incandescent lamps and other supplies for cars should be charged to Account No. 63, "Miscellaneous Car-Service Expenses." 30 OPERATING EXPENSES. 36. Electric Equipment of Cars. This account includes cost of material used and labor expended in repairing and renewing the electric equipment and wiring of all passenger, combination, freight, express, mail, and service cars. The cost of shifting the electric equipment from one car to another should be charged to this account. The value of material removed should be credited to this account. Note. — Incandescent lamps and other supplies for cars should be charged to Account No. 62, "Miscellaneous Car-Service Expenses." 37. Electric Equipment of Locomotives. This account includes cost of material used and labor expended in repairing and renewing the electric equipment and wiring of loco- motives. The cost of shifting the electric equipment from one locomotive to another should be charged to this account. The value of material removed should be credited to this account. Note. — Incandescent lamps and other supplies for locomotives should be charged to Account No. 63, "Miscellaneous Car-Service Expenses." 38. Shop Machinery and Tools. This account includes cost of material used and labor expended in repairing and renewing machinery and tools in shops and car houses, such as engines and boilers, shafting and belting; cranes, hoists, jacks, and other equipment used in connection therewith; furnaces, forges, lathes, shapers, drill presses, wheel grinders and wheel presses, planers, etc. The value of material removed should be credited to this account. 39. Shop Expenses. I This account includes all expenditures for heating and lighting re- pair shops; miscellaneous expenses of such shops, including fuel, water, and ice; oil, grease, waste, and other material used in lubricat- ing shop machinery and tools; cost of supplies and small hand tools used by mechanics and wages of employees making and repairing same; wages of stationary engineers and firemen; watchmen, sweep- ers, cleaners, and other unskilled laborers employed in general work in and about shops and shop yards. 40. Horses and Vehicles. This account includes cost of material used and labor expended in repairing and renewing harness, automobiles, repair, emergency, tower, and other service wagons, sleds, sleighs, omnibuses, and other vehicles; and cost of horses purchased to replace others lost by death - or worn out in service. This account should be credited with amount received from sale of horses and harness and vehicles retired from service. OPERATING EXPENSES. 3 1 41. Other Miscellaneous Equipment Expenses. This account includes all expenses in connection with maintenance of equipment not properly chargeable to other accounts. 42. Depreciation of Equipment. Note. — This account is provided in case sucii an account should be pre- scribed by any of the State commissions, and in such case there should be excluded charges for renewals from all the accounts affected by the introduc- tion of this account. Such expenditures for renewals will then be charged direct to an appropriate Replacement account, maintained by the prescribed charges to this account. 43. Other Operations — Dr. Coordinate departments. — This account includes the proportion of operating expenses chargeable to maintenance of equipment of the railway department, but the distributed charges for which are made to the primary accounts of another coordinate department, such as electric light, heat, power, or gas, within the same company. Joint arrangements. — In case the carrier receives power or other product from another company under any joint arrangement for the sharing of operating expenses and for a profit or return upon the value of property used in such production, the proportion of operating expenses chargeable to maintenance of equipment should be included in this account and the profit or return upon the value of property used in such production should be included under " Deductions from Income." If the joint arrangement does not provide for the separation of operating expenses and profit or return upon the value of property used in such production, the entire amount paid, is to be treated as an operating expense chargeable to Account No. 56, " Power Purchased." 44. Other Operations — Cr. Coordinate departments. — To this account should be credited the proportion of operating expenses chargeable to maintenance of equip- ment of other coordinate departments, such as electric light, power, heat, or gas, within the same company, but the distributed charges for which are made to the primary accounts of the railway depart- ment. Joint arrangements. — In case the carrier receives power or other product for another company under any joint arrangement for the sharing of operating expenses and for a profit or return upon the value of property used in such production, the proportion of oper- ating expenses chargeable against such company for maintenance of equipment should be credited to this account and the profit or return upon the value of property used in such production should be in- cluded under Revenue Account No. 18, " Power." If the joint arrangement does not provide for the separation of operating expenses and profit or return upon the value of property used in such production, the entire amount received should be treated as revenue from power and credited to Revenue Account No. 18, " Power." 22. OPERATING EXPENSES. III. TRAFFIC. 45. Superintendence and Solicitation. This account includes salaries and office and traveling expenses of officSrs and their assistants when directly in charge of traffic, includ- ing traffic managers, general freight, express, passenger, and ticket agents, commercial, city, district, and excursion agents, their clerks and assistants; cost of supplies used by employees whose salaries are charged to this account; office rent and cost of repairing rented offi.ces, and miscellaneous office expenses when separate offices are maintained by officers whose salaries are charged to this account. Note A. — It is not intended tbat any portion of expenses of general offices should be charged to this account. Note B. — When employees enumerated above are engaged in work not chargeable to " Traflic," their salaries and expenses should be charged to the specific work on which engaged. Note C. — 'When employees enumerated above have supervision over other departments also, their salaries and expenses should be apportioned among the departments over which they have jurisdiction. 46. Advertising. This account includes the salaries and expenses of advertising agents; cost of bill posting, and printing, publishing, and distributing passenger time-tables, folders, notices to shippers, and other adver- tising matter; advertising in newspapers and periodicals for the pur- pose of securing traffic; bulletin boards, cards, cases, display cards, photographs, and postage and express charges on advertising matter; net expense of music, parks, park properties, and resorts (after de- ducting all income from admittance fees, sale of privileges, etc.), when such expense is incurred primarily for the purpose of attracting traffic and not as an investment; donations made for traffic purposes, and other expenses for attracting traffic. 47. Miscellaneous Traffic Expenses. This account includes expenses of traffic associations, including membership fees, and all other traffic expenses not properly charge- able to other accounts. IV. CONDUCTING TRANSPORTATION. 48. Superintendence of Transportation. This account includes salaries and office and traveling expenses of officers and assistants when directly in charge of transportation, including superintendent of power, superintendent of transportation, division superintendents, their assistants and aids; trainmasters, train dispatchers, car starters, inspectors, instructors, and others employed in superintending transportation; cost of supplies used by employees whose salaries are charged to this account; office rent, cost of repair- ing rented offices, and miscellaneous office expenses when separate offices are maintained by officers whose salaries are charged to this account. OPERATING EXPENSES. 33 Cost of secret service inspection should be charged to Account No. 63, " Miscellaneous Car-Service Expenses/' Note A. — It is not intended that any portion of expenses of general offices should be charged to this account. Note B. — When employees enumerated above are engaged in work not chargeable to " Conducting Transportation," their salaries and expenses should be charged to the specific work on which engaged. Note C. — When employees enumerated above have supervision over other departments also, their salaries and expenses should be apportioned among the departments over which they ha^e jurisdiction. Group I — Power. 49. Power-Plant Employees. This account includes all expenditures for labor in power plants, except labor employed in making repairs and renewals. Note. — Wages of substation employees should be charged to Account No. 50, "Substation Employees." 50. Substation Employees. This account includes all expenditures for labor in substations, except labor employed in making repairs and renewals. 51. Fuel for Power. This account includes all expenditures for coal, oil, gas, and other fuel used at power plants, including transportation. 52. Water for Power. This account includes all expenditures for water used to produce steam or to operate a water-power plant, including pumping, rent of ponds, streams, and pipe Hues; also water rents, boiler compound, and other like expenses. 53. Lubricants for Power. This account includes all expenditures for lubricants for power plants, including oil, grease, etc. Note. — Lubricants for substations should be charged to Account No. 55, "Substation Supplies and Expenses." 54. Miscellaneous Power-Plant Supplies and Expenses. This account includes cost of waste, carbon brushes, fuses, lamps, and other supplies and expenses of power plants. 55. Substation Supplies and Expenses. This account includes all expenditures for lubricants, waste, carbon brushes, fuses, lamps, water, and other supplies and expenses of substations. 56. Power Purchased. This account includes all expenditures for power purchased from other companies. Note. — In this connection see Account No. 57, "Power Exchanged — Bal- ance." 34 OPERATING EXPENSES. 57. Power Exchanged — Balance. If a company actually exchanges power with another company, it should charge to this account the value of the power received from the other company, and should credit to this account the value of the power it delivers to the other company, and the amount shown as an operating expense should be the net debit or credit balance. 58. Other Operations — Dr. Coordinate departments. — This account includes the proportion of operating expenses chargeable to conducting transportation of the railway department, but the distributed charges for which are made to the primary accounts of another coordinate department, such as electric light, heat, power, or gas, within the same company. Joint arrangements. — In case the carrier receives power or other product from another company under any joint arrangement for the sharing of operating expenses and for a profit or return upon the value of property used in such production, the proportion of operating expenses chargeable to conducting transportation should be included in this account, and the profit or return upon the value of property used in such production should be included under "Deductions from Income." If the joint arrangement does not provide for the separation of operating expenses and profit or return upon the value of property used in such production, the entire amount paid is to be treated as an operating expense chargeable to Account No. 56, " Power Purchased." 59. Other Operations — Cr. Coordinate departments. — To this account should be credited the proportion of operating expenses chargeable to conducting transporta- tion of other coordinate departments, such as electric light, power, heat, or gas, within the same company, but the distributed charges for which are made to the primary accounts of the railway department. Joint arrangements. — In case the carrier produces power or other product for another company under any joint arrangement for the sharing of operating expenses and for a profit or return upon the value of property used in such production, the proportion of operating expenses chargeable against such company for conducting transporta- tion should be credited to this account, and the profit or return upon the value of property used in such production should be included under Revenue Account No. 18, "Power." If the joint arrangement does not provide for the separation of operating expenses and profit or return upon the value of property used in such production, the entire amount received should be treated as revenue from power and credited to Revenue Account No. 18, "Power." OPERATING EXPENSES. 35 Group II — Operation of Cars. 60. Passenger Conductors, Motormen, and Trainmen. This account includes wages of conductors, motormen, and other trainmen engaged in passenger service. 61. Freight and Express Conductors, Motormen, and Trainmen. This account includes wages of conductors, motormen, and other trainmen engaged in freight, express, and mail service. 62. Miscellaneous Car-Service Employees. This account includes the wages of transfer agents, switch tenders, switchmen, flagmen, watchmen, trail-car couplers, bridge tenders, and other miscellaneous car-service employees. 63. Miscellaneous Car-Service Expenses. This account includes all expenditures for lubricants and waste for cars and electric equipment of cars; incandescent lamps, oil, and other suppHes for lighting cars; supplies for cleaning cars; fuel for heating cars; tools and other materials and supplies, except such as are used for repairs or renewals of cars or electric equipment of cars; cost of tickets, transfers, and baggage checks; secret inspection; conductors' books ; punches ; portable registers ; tools for motormen ; car-service employees' badges and uniforms, and all other car-service supplies and expenses. Similar expenditures for locomotives and electric equipment of locomotives should be charged to this account. 64. Station Employees. This account includes wages of stationmaster, freight, express, ticket, baggage, and other station agents; announcers; station gate- men; choppermen; platform men; janitors, porters, watchmen, and other station employees ; warehousemen ; f reighthouse foremen ; truck- men, checkmen, and other express and freighthouse employees. 65. Station Expenses. This account includes expenditures for heating and lighting sta- tions, waiting rooms, freighthouses, and other station buildings; rent of station buildings; furniture; tools, and implements for handling freight and baggage; station employees' uniforms and badges; water, ice, and all other station expenses. 66. Carhouse Employees. This account includes wages of carhouse foremen; watchmen; car placers; car shifters; car, motor, and brake inspectors; car cleaners; lamp and headlight tenders; car oilers; car-stove firemen; trolley oilers, and other carhouse employees not engaged in making repairs or renewals. The cost of labor used in shifting trucks and electric equipment should not be charged to this account, but to Account No. 32, 33, 34, 35, 36 or 37. ^6 OPERATING EXPENSES. 67. Carhouse Expenses. This account includes cost of fuel, light, water, ice, and all other carhouse supplies and expenses. 68. Operation of Signal and Interlocking Systems. This account includes wages of employees engaged in operating signals and interlocking systems covering the movement of cars, such as towermen, signalmen, levermen, and lampmen; cost of supplies used in operating signal and interlocking systems ; cost of fuel, water, light, and supplies for signal offices. 69. Operation of Telephone and Telegraph Systems. This amount includes the wages of telephone and telegraph opera- tors ; coat of chemicals and other supplies for telephone and telegraph service; payments for use of telephone and telegraph lines, and other telephone and telegraph expenses in connection with transportation. Repairs and renewals of telephone and telegraph systems should not be charged to this account, but to Account No. 18, "Telephone and Telegraph Systems." The cost of telephone service for general purposes should be charged to Account No. 79, " Miscellaneous Gen- eral Expenses." 70. Express and Freight Collections and Delivery. This account includes the wages of drivers and helpers employed on wagons which are used for the collection and delivery of express matter; amounts paid for handling express matter in wagons or other vehicles, and other expenses incident to the collection and delivery of express matter, not included in Account No. 40, "Horses and Vehicles," or No. 86, "Stable Expenses." 71. Loss and Damage. This account includes all expenditures for loss, damage, delays, and destruction of freight, express, and baggage intrusted to a carrier for transportation, and all expenses directly incident thereto. 72. Other Transportation Expenses. This account includes cost of getting derailed cars on track and removing obstructions and wreckage, and all other expenses in con- nection with conducting transportation not properly chargeable to other accounts. V. GENERAL AND MISCELLANEOUS. 73. Salaries and Expenses of General Officers. This account includes salaries and traveling and incidental expenses of chairman of the board, president, vice-president, treasurer, secre- tary, comptroller, auditor, general manager, assistant general man- ager, chief engineer, general superintendent, purchasing agent, and all other officers when their jurisdiction extends over the entire system. OPERATING EXPENSES. 37 74. Salaries and Expenses of General Office Clerks. This account includes the salaries and traveling and incidental expenses of traveling auditors, bookkeepers, cashiers, paymasters, stenographers, clerks employed in counting cash, tickets, and trans- fers, and all other clerks employed in the general office. 75. General Office Supplies and Expenses. This account includes the cost of office supplies, repairs and re- newals of office furniture; wages of janitors, porters, and messengers; rent and ail other miscellaneous expenses of general offices. Office expenses of departmental officers should be charged to the proper accounts. 76. Law Expenses. This account includes all law expenses except those incurred in the defense and settlement of damage claims. It includes salaries and expenses of all counsel, solicitors, and attorneys, their clerks and attendants, and expenses of their officers ; cost of law books, printing briefs, legal forms, testimony, reports, etc. ; fees and retainers for services of attorneys not regular employees ; court costs and payments of special, notarial, and witness fees not provided for elsewhere ; expenses connected with taking depositions, and all law and court expenses not provided for elsewhere. The compensation of the general solicitor or counsel or other attorneys engaged partly in the defense and settlement of damage suits and partly in other legal work, should be apportioned between this account and Account No. 82, " Injuries and Damages." 77. Relief Department Expenses. This account includes all salaries and expenses incurred in con- nection with conducting a relief department; also contributions made to such department. 78. Pensions. This account includes all pensions paid to retired employees and expenses in connection therewith. 79. Miscellaneous General Expenses. This account includes the cost of telephone service, telegrams, gratuities, subscriptions, donations (except those provided for in Account No. 46, "Advertising," and in Account No. yy, "Relief Department Expenses"), and other miscellaneouss expenses connected with the general management not otherwise provided for. 80. Other Operations — Dr. Coordinate departments. — This account includes the proportion of operating expenses chargeable to general and miscellaneous expenses of the railway department, but the distributed charges for which are made to the primary accounts of another coordinate department, such as electric light, heat, power, or gas, within the same company. 38 OPERATING EXPENSES. Joint arrangements. — In case the carrier receives power or other product from another company under any joint arrangement for the sharing of operating expenses and for a profit or return upon the value of property used in such production, the proportion of operating expenses chargeable to general and miscellaneous expenses should be included in this account and the profit or return upon the value of property used in such production should be included under " Deduc- tions from Income." If the joint arrangement does not provide for the separation of operating expenses and profit or return upon the value of property used in such production, the entire amount paid is to be treated as an operating expense chargeable to Account No. 56, "Power Purchased." 81. Other Operations — Cr. Coordinate departments. — To this account should be credited the proportion of operating expenses chargeable to general and miscella- neous expenses of other coordinate departments, such as electric light, power, heat, or gas, within the same company, but the dis- tributed charges for which are made to the primary accounts of the railway department. Joint arrangements. — In case the carrier produces power or other product for another company under any joint arrangement for the sharing of operating expenses and for a profit or return upon the value of property used in such production, the proportion of operating expenses chargeable against such company for general and miscella- neous expenses should be credited to this account and the profit or return upon the value of property used in such production should be included under Revenue Account No. 18, " Power." If the joint arrangement does not provide for the separation of operating expenses and profit or return upon the value of property used in such production, the entire amount received should be treated as revenue from power and credited to Revenue Account No. 18, "Power." Undistributed Accounts. 83. Injuries and Damages. This account includes all expenditures on account of persons killed or injured and property damaged; salaries and expenses of claim agents, investigators, adjusters, and others engaged in the investiga- tion of accidents and adjustment of claims; salaries, fees, and ex- penses of surgeons and doctors; nursing, hospital attendance, medical and surgical supplies ; fees and expenses of coroners and under- takers ; fees of witnesses and others ; law expenses incurred in con- nection with the defense or settlement of damage claims, including the compensation of general solicitor or counsel; salaries, fees, and expenses pf attorneys, fees of court stenographers ; cost of law books. printing of briefs, court and other records ; court costs, expenses con- OPERATING EXPENSES. 39 nected wth taking depositions, and all other like expenses connected with the settlement of claims for injuries and damages. The compensation of the general solicitor or counsel and other attorneys engaged partly in the defense or settlement of damage suits and partly in other legal work should be apportioned between this account and Account No. 'jd, "Law Expenses." If it is desired that the charge to operating expenses on account of injuries and damages shall be upon some arbitrary basis, the amount so charged should be credited to a reserve account, and the actual disbursements above enumerated should be charged against said reserve account. This account does not include the expenses incurred in connection with the settlement of claims for loss, damage, or delay of goods intrusted for transportation. (See Account No. 71, "Loss and Damage.") 83. Insurance. This account includes premiums paid to insurance companies for fire, fidelity, boiler, casualty, burglary, and all other insurance. The amount set aside as an insurance reserve by a company carry- ing its own insurance in whole or in part, should be charged to this account. 84. Stationery and Printing. This account includes all expenditures for stationery and printing, including postage, and stationery supplies, except as hereinafter pro- vided. The cost of printing tickets, transfers, and baggage checks should be charged to Account No. (iZ, " Miscellaneous Car-Service Expenses." The cost of printing briefs and other legal papers should be charged to Account No. 76, "Law Expenses," or No. 82, "Injuries and Damages." The cost of printing signs, posters, and other adver- tising matter, should be charged to Account No. 46, "Advertising." The cost of mechanical calculators, typewriters, duplicating machines, and other office appliances if for use of general office should be charged to Account No. 75, " General Office Supplies and Expenses," or if for the use of departmental officers, to the proper accounts. 85. Store Expenses. This account includes all salaries and expenses in connection with storerooms, including cost of sending material and supplies from general storerooms to branch storerooms, and the collection of scrap material. 86. Stable Expenses. This account includes the cost of feed, keep, and shoeing of horses, wages of stablemen and hostlers, veterinary expenses, and all other stable expenses. This account should include the stable expenses of all horses, regardless of where they are used. Replacing horses lost by death or worn out in service, and repairs and renewals of harness and vehicles, should be charged to Account No. 40, " Horses and Vehicles." 40 OPERATING EXPENSES. 87. Rent of Tracks and Terminals. This account includes all payments to other companies for rent or use of their tracks, whether on the basis of a fixed charge per month or per year, or a proportion of interest on valuation or a proportion of expenses incurred in maintaining and operating such tracks or on a car-mileage basis or a charge per car or passenger, or by any other arrangement. Also payments for use of facilities at terminal points, including main and other tracks, and freighthouse facilities, proportion of expenses of handling freight, union station facilities, etc. Rent of leased line no longer operated by the lessor company is not considered an operating expense, and should, therefore, not be charged to this account, but treated as a deduction from income under "Rents of Leased Lines." 88. Rent of Equipment. This account includes payment to other companies for rent or use of their cars, electric equipment of cars, and other equipment. TEXT OF CLASSIFICATION OF OPERATING REVENUES. This classification is to be kept entire by class A, B, and C, companies. GENERAL ACCOUNTS. Account I. Revenue from Transportation. Account XL Revenue from Operations other than Transportation. PRIMARY ACCOUNTS. I. REVENUE FROM TRANSPORTATION. 1. Passenger Revenue. This account includes amounts earned by a carrier for the trans- portation of passengers. To this account should be credited a carrier's proportion of receipts from the sale of tickets and the collection of cash fares ; also overcollections made in excess of determined rates, such overcollec- tions to be held subject to claim. This account should be charged with amounts paid for fares refunded ; tickets redeemed ; also amounts paid for transferring passengers and baggage between stations or depots, except in cases where the transfer of both passengers and baggage is provided for in the division of the through rate. Note A. — Cash fare penalty collections made by conductors and the pro- portion of amounts collected on sale of mileage tickets and mileage creden- tials subject to refund should not be credited to Passenger Revenue. Note B. — Passenger Revenue should be credited with mileage tickets only as the mileage therefrom is honored for transportation. Receipts from mile- age books when sold should be credited to an open account, which account should be charged and Passenger Revenue credited as the mileage is honored. A similar practice may be followed in connection with the sale of strip, cou- pon, and other tickets. 2. Baggage Revenue. This account includes amounts earned by a carrier for the trans- portation of baggage in excess of free authorized allowances; also packages, articles, dogs, etc., transported as baggage. To this account should be charged all baggage refunds. 3. Parlor, Chair, and Special Car Revenue. This account includes amounts earned by a carrier in fares collected from passengers for seats in parlor, observation, chair, and other special passenger cars operated by railway companies. This account also includes revenue from cars chartered for special passenger service. To this account should be charged authorized refunds and tickets redeemed. [41] 42 OPERATING REVENUES. 4. Mail Revenue. This account includes amounts earned by a carrier for the trans- portation of mails and for the use of railway post-office cars, special facilities and bonuses for special mail transportation. To this account should be charged fines and penalties imposed by the Government when not collected from agents or employees. 5. Express Revenue. This account includes amounts earned by a carrier for the trans- portation and for facilities on cars, and at stations incident to the transportation of express matter, not including the separate rents of offices at stations. (See Account No. 17, "Rents of Buildings and Other Property.") When a railway company transacts an express business through its regular railway organization, the earnings therefrom should be cred- ited to this account. The term " express " is intended to cover matter handled at a higher rate than freight on account of quicker service or collection and delivery. 6. Milk Revenue. This account includes amounts earned by a carrier for the trans- portation of milk and cream. To this account should be charged refunds and overcharges on milk and cream so carried. 7. Freight Revenue. This account includes amounts earned by a carrier for the trans- portation of freight. To this account should be credited a carrier's proportion of receipts for freight transportation; also overcollections made in excess of proper rates, such overcollections to be held subject to claim. To this account should be charged overcharges paid resulting from the use of erroneous rates, weights, or classification; amounts paid for switching absorbed, authorized allowances, uncollected earnings on freight destroyed in transit and on short and lost freight, also un- collectible undercharges determined after delivery has been made. 8. Switching Revenue. This account includes amounts earned by a carrier for switching service. To it should be charged all overcharges on such switching. 9. Miscellaneous Transportation Revenue. This account includes amounts earned by a carrier from trans- portation not otherwise provided for. II. REVENUE FROM OPERATIONS OTHER THAN TRANS- PORTATION. 10. Station and Car Privileges. This account includes a carrier's revenues from weighing, vending, and other automatic machines located at stations; from advertising OPERATING REVENUES. 43 at stations and on cars; from news companies or others for the privilege of operating news stands at stations and selling papers, periodicals, fruit, etc-, on cars; from telephone companies for the privilege of installing and operating commercial telephones at stations, and from other similar sources. 11. Parcel-Room Receipts. This account includes a carrier's revenues from the operation of parcel rooms the expenses of which are included in operating ex- penses. 12. Storage. This account includes a carrier's revenues for storage of freight and baggage. To it should be charged authorized refunds. 13. Car Service. This account includes amounts accruing as penalties for delay in loading or unloading cars (demurrage). To it should be charged authorized refunds. 14. Telegraph and Telephone Service. This account includes a carrier's revenues from commercial tele- graph and telephone business transacted by it when the expense of transacting such business cannot be separated from the expense of conducting the railway service; amounts received from telegraph and telephone companies, whether proportion of earnings or other- wise, for the privilege of transacting a commercial telegraph or tele- phone business in offices along the carrier's lines, when the carrier furnishes some service of its employees whose wages are included in operating expenses. Note. — When a telegraph or telephone company rents the telegraph or tele- phone line of a carrier and pays all expenses incident to its maintenance and operation, the rent received should be treated as Income. 15. Rents of Tracks and Terminals. This account includes all compensation received for the use of tracks, electric lines, terminals, and bridges, on whatever basis such compensation may be determined. It may be a fixed sum per annum or a fluctuating rent based upon the number of car-miles run, passen- gers carried, etc. Income from leased lines not operated by the lessor should be in- cluded in Miscellaneous Income. 16. Rents of Equipment. This account includes all rent received for cars, electric equipment of cars, and other equipment on whatever basis such rent may be determined. 17. Rents of Buildings and Other Property. This account includes a carrier's revenues from rents of buildings land, and other property, such as depot and station grounds and buildings, general and other offices, rooms rented at stations, docks, 44 OPERATING REVENUES. wharves, ferry landings, section and other houses, etc., when such property is used in connection with operations. Note. — Income from rent of real estate, purchased or conducted as an out- side investment, should be included in Miscellaneous Income, after deducting all taxes, insurance, water rents or rates, cost of repairs, and other expenses connected with such real estate. i8. Power. Sale of Power. — This account includes all receipts from the sale of power, whether for lighting, heating, or motive purposes. If the company conducts a general lighting and power business, as well as a railway business, the receipts from such lighting and power business should not be credited to this account, but to a separate account. The expenses of conducting such lighting and power business should be excluded from the operating expenses of the railway through the means of the several accounts entitled "Other Operations — Cr." Joint Electric Rent Revenue. — When a carrier engages in the production of power for the benefit of another company or com- panies under an arrangement for the apportionment of expenses, if such arrangement provides for the receipt by the carrier of any profit or return upon its investment, such profit or return should be credited to this account. Such profit or return must be over and above any provision for wear and tear and depreciation in the said production, and the amount thereof should be as provided in the arrangement under which the joint production occurs. ig. Miscellaneous. This account includes all revenue from operations other than trans- portation not included in the preceding revenue accounts^ 45 TEXT OF CLASSIFICATION OF EXPENDITURES FOR ROAD AND EQUIPMENT. This classification is to be kept entire by class A, B, and C, companies. Special Note. — Where the consideration in the transaction shown in any entry relating to road and equipment is anything other than money, the actual consideration should be shown in the entry, and the actual cash value thereof shown in the values columns. GENERAL ACCOUNTS. Account I. Road. Account II. Equipment. Account III. General Expenditures. PRIMARY ACCOUNTS. I. ROAD. 1. Engineering and Superintendence. To this account should be charged all expenditures for services of engineers, draftsmen, and superintendents employed on preliminary and construction work, and all expenses incident to the work. Note A. — When employees enumerated above are engaged in work not chargeable to construction, their pay and expenses should be charged to the specific work on which engaged. Note B. — When any of the expenses above enumerated can be charged directly to the account for which incurred, they should be so charged, and not to this account. 2. Right of Way. To this account should be charged the cost of land acquired for roadbed; expenses of appraisals, or juries, commissioners, or arbi- trators in condemnation cases; cost of removal of buildings (if upon right of way, and not included in property purchased) ; commissions paid outside parties for purchase of properties for these purposes; cost of plats, abstracts, notarial fees, recording deeds, etc., and pay- ments for abutting damages. Note. — The estimated value of property not required in connection with the operation of the road after completion thereof, but acquired and charged to this account in connection with land needed for right of way, should, upon completion of the road, be credited to this account and charged to an appro- priate property account. Where such property is sold upon or prior to the completion of the road, the proceeds of sale thereof should be credited to this account. 3. Other Land Used in Electric Railway Operations. To this account should be charged the cost of land acquired for use directly in connection with the operation of the road, but in excess of, 46 ROAD AND EQUIPMENT. and in addition to that actually required for roadbed, including all expenses incurred in connection with such acquisition, as enumerated in Account No. 2, "Right of Way." 4. Grading. To this account should be charged the cost of grading roadbed, whether excavations or embankments; reconstructing pikes or roads; ditching roadbed; and ditches for waterways. This account should include the cost of retaining walls and other masonry or riprap for the protection of embankments, cuts, and slopes. 5. Ballast. To this account should be charged the cost of ballast, whether of broken stone, slag, gravel, or other material specially provided for this purpose; also the cost of loading, hauling, and unloading along- side of track and of transportation. 6. Ties. To this account should be charged the cost of cross, switch, bridge, and other ties and railway crossing timbers laid in main and repair tracks, sidings, and spurs; in tunnels, station, shop and other yards; on wharves, piers, track scales, inclines, bridges, trestles, culverts, in carhouses, shops, and storehouses, and on transfer tables and turn- tables. To this account should be charged also the cost of transporta- tion, inspection, handling (except final distribution), and any process of preservation. 7. Rails, Rail Fastenings, and Joints. To this account should be charged the cost of rails, rail fastenings, and joints laid in main and repair tracks, sidings, and spurs; in tunnels, stations, shop and other yards; on wharves, piers, track scales, inclines, bridges, trestles, culverts, in carhouses, shops, and storehouses, and on transfer tables and turntables. To this account should be charged also the cost of transportation, inspection, and handling (except final distribution). 8. Special Work. To this account should be charged the cost of special work, in- cluding steam and street railroad crossings, cross-overs, curves, frogs, run-offs, switches, switch-mates, and turn-outs. To this account should also be charged the cost of transportation, inspection, and handling, (except final distribution). 9. Underground Construction. This account is to be used only by railways operated by under- ground electric contact system, or by those operated by cable traction. To this account should be charged the cost of underground con- struction, including yokes, concrete work, manhole frames and covers, slotrails, drainpipes, pulleys, sheaves, and other fixtures and ap- purtenances peculiar to underground electric or cable construction. ROAD AND EQUIPMENT. 47 To this account should be charged also the cost of transportation, inspection, and handling (except final distribution). Note. — The cost of track rails, track rail fastenings and joints, and electric contact rails and insulators, and cables of cable railways, should not be charged to this account. 10. Paving. To this account should be charged cost of labor and material for paving about tracks and special work, and cross walks incidental to track construction. 11. Track Laying and Surfacing. To this account should be charged the cost of distributing, laying, spacing, and lining ties; cost of laying, jointing and spiking rails; surfacing and lining track, and labor of placing frogs, switches, and special work; cost of track tools; cost of spreading ballast and putting it under track; expenses of distributing track material, and cost of transportation of men, tools, appliances and outfits used on this work. 12. Roadway Tools. To this account should be charged the cost of the first outfit of tools, including hand and push cars, velocipedes, speeders, etc, fur- nished section, bridge, carpenter, and other gangs properly to equip them to protect, maintain, and repair the property when it is opened for the handling of commercial traffic. 13. Tunnels. To this account should be charged the cost of tunneling, including such timber as may be used ; cost of material used, and labor expended in the construction of tunnels. Note. — This account does not include cost of the track through the tunnel or of surfacing such track. 14. Elevated Structures and Foundations. This account is intended to be used only by companies operating an elevated railway system. To this account should be charged cost of all material used and labor expended in the construction of elevated structures and foundations, 15. Bridges, Trestles, and Culverts. To this account should be charged the cost of material used and labor expended in the construction of bridges and trestles erected to carry tracks over streams, ravines, streets, or other railways, and culverts, both substructure and superstructure, including transporta- tion. This acccount should include cost of abutments, piers, supports, draw and pier protection; machinery to operate drawbridges, guard rails, masonry ends, and wing walls for culverts; cost of inspection of bridge material; cost of tests; cost of wing dams, cribs, or ice breakers for regulating the current of a stream or breaking up ice jams; also labor and material used in painting structures. Note. — Any structure carrying tracks over other tracks, a stream, ravine, highway, or canal should be considered a bridge or culvert. The cost of 48 ROAD AND EQUIPMENT. structures carrying other tracks, canals, highways, etc, over a carrier's track should be charged to Account No. i6, "Crossings, Fences, Cattle Guards, and Signs." i6. Crossings, Fences, Cattle Guards, and Signs. To this account should be charged the cost of material used and labor expended in constructing street, road, and farm crossings at grade; overhead bridges and viaducts; roadways of undergrade foot or wagon crossings; crosssing gates and warning signals; cost of drainage and excavations for undergrade crossings; and payments and assessments for street repairs or sewers at crossings; right-of- way fences, snow and sand fences, cattle guards, wing fences, aprons, and hedges; mile, section, warning, and other roadway signs. 17. Interlocking and Other Signal Apparatus. To this acconnt should be charged the cost of material used and labor expended in constructing interlocking and other signal apparatus complete. 18. Telegraph and Telephone Lines. To this account should be charged the cost of material used and labor expended in constructing telegraph and telephone lines, includ- ing conduits, poles, cables, wires, and instruments; also labor em- ployed in the construction work, cost of all tools used, and cost of transportation. Note. — If telegraph or telephone wires are carried on poles and fixtures or in conduits used for other purposes, the cost of such poles and fixtures or conduits should be charged to Account No. 19, " Poles and Fixtures," or Account No. 20, "Underground Conduits." 19. Poles and Fixtures. To this account should be charged the cost of poles, cross-arms, and insulating pins; brackets and other pole fixtures; braces and other supports for holding the poles in position; also structures for supporting the overhead electric railway construction, and all labor expended in connection with the construction of pole lines or struc- tures. 20. Underground Conduits. To this account should be charged all material used and labor ex- pended in constructing conduits required for underground wires and cables, including manholes, sewer connections, sewer traps and all material necessary for the completion of the conduit system. 21. Transmission System. To this account should be charged the cost of material used and labor expended in constructing high-tension transmission system, including cables, wires, insulators, and insulating material. 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 ROAD AND EQUIPM^ENT. 49 operating kind or voltage shall be classed as the "Transmission System." Tic lines between generating stations 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), in- cluding feeders, trolley wire, booster circuits, and supplementary return (if any), shall be classed wholly as the " Distribution System." 22. Distribution System. To this account should be charged the cost of material used and labor expended in constructing distribution system, including over- head and underground feeders for transmitting low-tension power from power stations and substations, including insulators and con- nections; track bonding, including track bonds, cost of punching and drilling rails for same; overhead trolley lines, including cost of trolley, guard, span, strain, supplementary, and other wires, and all catenary construction used in connection with overhead trolley system ; cost of third rail, braces and supports for same, insulating devices, materials used for covering and protecting same, and all fixtures and appliances connected with third-rail conductors; cost of under- ground contact rails, and appliances used in underground contact system, including rails, braces, supports and insulating devices. Note. — In electric railway operations, when the electric current generated (or received) is changed by means of (a) rotary converters or (b) motor generator sets or (c) static transformers (substation apparatus), that portion of the line (or outside conductor system) carrying current of other than the operating kind or voltage shall be classed as the "Transmission System." Tie lines between generating stations and substations shall follow the same rule as other lines. When the electric current is generated (or received) and used substantially unchanged in voltage and kind, the line (or outside conductor system) in- cluding feeders, trolley wire, booster circuits, and supplementary return (if any), shall be classed wholly as the " Distribution System." 23. Dams, Canals, and Pipe Lines. To this account should be charged the cost of all dams, canals, aqueducts, pipe lines, and penstocks devoted to the utilization of water power and the delivery of the water to the inlet valve of the turbme or water wheel, also that of all wasteways from the outlet of the draft tube to the point of final discharge. This includes all gates, valves, and other accessories of such dams, also wasteways, sluices, forebays, grids, walls, fences, etc., for the protection of such canals and pipe lines, and all trestles and other supporting structures; also all viaducts, bridges, foot bridges, etc., over and acccessory to or necessitated by such canals, aqueducts, and pipe lines. 24. Power-Plant Buildings. To this account should be charged the cost of material used and labor expended in erecting buildings to be used as power-gener- ating plants, including excavations, foundations, drainage; gas and water pipes and connections; grading grounds, and furniture and fixtures when built into and constituting a part of the building. 50 ROAD AND EQUIPMENT. 35. Substation Buildings. To this account should be charged the cost of material used and labor expended in erecting buildings to be used as power substations, or storage-battery buildings, including excavations, foundations, drain- age; gas and \,?ater pipes and connections; grading grounds; and furniture and fixtures, when built into and constituting a part of the building. 26. General Office Buildings. To this account should be charged the cost of material used and labor expended in erecting buildings devoted to general office pur- poses, the cost of all fixtures thereto attached, and the cost of furni- ture for the equipment of such buildings. Note. — The cost of land occupied by general office buildings should be charged to Account No. 3, "Other Land used in Electric Railway Opera- tions." 27. Shops and Carhouses. To this account should be charged the cost of material used and labor expended in erecting all buildings to be used as shops, car sheds, or carhouses; plants for furnishing power for heating and lighting the buildings; and oil houses, sand houses, and storehouses; preparing grounds before and clearing up same after construction; foundations; painting; sewerage systems; connections with water- supply systems; architects' fees for drawing plans and supervision of construction; and transportation and incidental expenditures. 28. Stations, Waiting Rooms, and Miscellaneous Buildings. To this account should be charged the cost of material used and labor expended on stations, waiting rooms, and other buildings not provided for elsewhere in this Classification, including cost of trans- portation; station signs, platforms, sidewalks, excavations, founda- tions, drainage; water, gas, and sewer pipes and connections; steam- heating apparatus, stoves, electric light and power fixtures, including wiring for same; grading and putting grounds in order after build- ings have been finished ; electric bells, elevators, and all other material, furniture, or fixtures used to complete the buildings ; wells for water supply of stations; salaries and expenses of architects; also cost of fences, hedges, turnstiles, etc., around station grounds. 29. Docks and Wharves. To this account should be charged the cost of material used and labor expended in constructing docks, wharves, ferry or other land- ings, and inclines to transfer steamers, including dredging. Note. — The cost of ground on which docks or wharves are built and of riparian or water front rights in connection therewith should be charged to Account No. 3, "Other Land used in Electric Railway Operations." 30. Pov^rer-Plant Equipment. To this account should be charged the cost of material used and labor expended in equipping plants for generating power; cost of engines, boilers, pumps, condensers, and all equipment for generating ROAD AND EQUIPM;ENT. 51 Steam power; dynamos, generators, wiring and appliances, and all equipment for generating electric current; foundations for any of the foregoing equipment; switchboards and all fixtures and appliances connected therewith. Note. — The cost of cables and of machinery for the propulsion of cables used in the operation of cable or incline railways should be charged to this account. 31. Substation Equipment. To this account should be charged the cost of material used and labor expended in equipping power substations; cost of storage bat- teries, transformers and rotary converters, including foundations therefor; switchboards, and all fixtures and appliances connected therewith. 32. Shop Equipment. To this account should be charged the cost of machinery and tools used in shops or carhouses, including foundations therefor; and cost of loading, unloading, and placing machinery in position. This account includes the cost of stationary engines and boilers, motors, compressors, shafting, belting, cranes, forges, and all other machinery and tools necessary to first equip shops. 33. Park and Resort Property. To this account should be charged the cost of property in amuse- ment parks or resorts. Note. — The cost of land used for such purposes should be charged to Account No. 3, " Other Land used in Electric Railway Operations." 34. Cost of Road Purchased. To this account should be charged amounts paid for road purchased. In this connection attention is specifically directed to the note at the beginning of this classification. Where payment is made by an issue of the company's securities or other commercial paper, the cash value thereof at the time of such payment should be charged. Where the purchase price paid includes equipment, in addition to the road, the equipment received should be appraised and the appraised value thereof should be charged to the appropriate equipment ac- counts, the difference between same and the total amount paid in cash, or the cash value of securities issued in payment, being charged to this account. When contracts are entered into for the construction of a com- pleted road for a fixed amount, whether payable in cash or in the company's securities, the amount paid in cash, or the cash value of the securities issued in payment, should be charged to this account. In case the contract amount includes equipment in addition to the road, the value of the equipment should be ascertained by appraise- ment and treated as above provided. 52 ROAD AND EQUIPM^ENT. II. EQUIPMENT. 35. Cars. To this account should be charged all expenditures for passenger, baggage, express, freight, mail, and other cars from the operation of which revenue is derived. The term " cars " includes car bodies and trucks, and all fixtures or appliances inside of or attached to the car bodies or trucks (except the electric equipment of the cars). 36. Locomotives. To this account should be charged all expenditures for locomotives, including all appurtenances, furniture, fixtures, and electric equipment necessary to fit them for service. 37. Electric Eqmpment of Cars. To this account should be charged all expenditures for electric equipment and wiring of all cars, whether revenue or work cars, including labor, material, tools, freight, hauling of material, and all other expenses incident to the work. 38. Other Rail Equipment. To this account should be charged all expenditures for water cars, sprinkling cars, sand cars, salt cars, supply cars, and other work cars; snow plows, sweepers, scrapers, and miscellaneous snow equipment. 39. Miscellaneous Equipment. To this account should be charged all expenditures for horses, harness, wagons, automobiles, and other road vehicles. III. GENERAL EXPENDITURES. 40. Law Expenses. To this account should be charged expenditures of the following nature, incurred during the progress of the construction of a road: The pay and expenses of all counsel, solicitors, and attorneys, their clerks and attendants and expenses of their offices; printing briefs, legal forms, testimony, reports, etc. ; payments to arbitrators for the settlement of disputed questions; costs of suits and payments of special fees, notarial fees, and witness fees not elsewhere provided for, and expenses connected with taking depositions; also all legal and court expenses. Note. — When any of the expenses above enumerated can be charged di- rectly to the account for which incurred, they should be so charged, and not to this account. 41. Interest. To this account should be charged interest on loans affected and on notes issued for money borrowed for construction purposes or for purchase of equipment; interest on overdue payments to contractors or other creditors ; discounts and commissions on securities issued for construction purposes or to raise funds for construction; and interest ROAD AND EQUIPM^ENT. ^ 53 and exchange on other commercial paper issued for similar purposes. Interest on bonds and other securities, including equipment bonds or car-trust notes, paid or accrued during construction and before line is opened for operation, is chargeable to this account. To this ac- count should be credited all interest received on moneys acquired for purposes of purchase or construction of road or equipment. Note. — The Interstate Commerce Commission prescribe that discounts and commissions on securities issued for construction purposes or to raise funds for construction should not be charged to this account or considered as a proper charge against construction. 42. Injuries and Damages. This account includes all expenses incident to injuries to persons or damage to property caused directly in connection with construc- tion of road and equipment; proportion of salaries and expenses of physicians and surgeons ; nursing and hospital attendance ; medical and surgical supplies; artificial limbs; railway and carriage fares for conveying injured persons and attendants; also proportion of pay and expenses of claim adjusters and their clerks, witness fees, and pay and expenses of employees and others called in consultation in relation to the adjustment of claims coming under this head. Note A. — When any of the expenses enumerated above can be charged directly to the account for which incurred, they should be so charged, and not to this account. Note B. — Expenses in connection with the conduct of suits not otherwise provided for should be charged to Account No. 40, "Law Expenses," but the amount of final judgments, including plaintiffs' court costs should be charged to this account. 43. Taxes. To this account should be charged all taxes and assessments levied and paid on property belonging to the company while under con- struction and before the road is opened for commercial operation, except special taxes assessed for street and other improvements, such as grading, sewering, curbing, guttering, paving, sidewalks, etc., which should be charged to the account to which the property affected was charged. 44. Miscellaneous. To this account should be charged organization expenses, including the payment of all necessary fees; the cost of printing certificates of stocks and bonds, with payments to trustees and expenses incurred in the disposal of securities ; salaries and expenses of executive and general officers of a road under construction and of clerks in general offices engaged on construction accounts or work; rent and repair of general oflSces when rented, and furniture and office expenses; also all items of a special and incidental nature which can not properly be charged to any other account in this Classification. INDEX OF PRIMARY ACCOUNTS. The letters A, B and C, opposite the names of the accounts, indicate that the accounts severally so designated are to be kept by companies of the classes having like designations. OPERATING EXPENSES : I. Way and Structures — Page ABC I. Superintendence of Way and Structures 20 C 2-19. Maintenance of Way 20 B 2-12. Maintenance of Roadway and Track 20 A 2. Ballast . . . • 20 A 3. Ties . . , . ; 20 A 4- Rails . . 21 A 5. Rail Fastenings and Joints 21 A 6. Special Work 21 A 7. Underground Construction 21 A 8. Roadway and Track Labor 22 A 9. Paving 22 A 10. Miscellaneous Roadway and Track Expenses . . 22 A II. Cleaning and Sanding Track. • 22 A 12. Removal of Snow, Ice, and Sand 23 B 13-19. Other Maintenance of Way • • 23 A 13. Tunnels 23 A 14. Elevated Structures and Foundations 23 A 15. Bridges, Trestles, and Culverts 23 A 16. Crossings, Fences, Cattle Guards, and Signs... 24 A 17. Signal and Interlocking Systems 24 A 18. Telephone and Telegraph Systems 24 A 19. Other Miscellaneous Way Expenses 24 C 20-24. Maintenance of Electric Lines 25 A B 20, Poles and Fixtures 25 A B 21. Underground Conduits 25 A B 22. Transmission System 25 A B 23. Distribution System 25 A B 24. Miscellaneous Electric Line Expenses 26 ABC 25. Buildings and Structures 26 ABC 26. Depreciation of Way and Structures 27 ABC 27. Other Operations— Dr 27 ABC 28. Other Operations— Cr 27 [55] 56 INDEX. II. Equipment — Page ABC 29. Superintendence of Equipment 28 C 30-31. Maintenance of Power Equipment 28 A B 30. Power-Plant Equipment 28 A B 31. Substation Equipment 28 B C 32-35. Maintenance of Cars and Locomotives 29 A Z2. Passenger and Combination Cars 29 A 33. Freight, Express, and Mail Cars 29 A 34. Locomotives 29 A 35. Service Cars 29 B C Z^Z7- Maintenance of Electric Equipment of Cars and Lo- comotives 30 A 36. Electric Equipment of Cars 30 A 2)7' Electric Equipment of Locomotives 30 B C 38-41. Miscellaneous Equipment Expenses 30 A 38. Shop Machinery and Tools 30 A 39. Shop Expenses 30 A 40. Horses and Vehicles 30 A 41. Other Miscellaneous Equipment Expenses 31 ABC 42. Depreciation of Equipment 31 ABC 43. Other Operations— Dr 31 ABC 44. Other Operations— Cr 31 III. Traffic— B C 45-47. Traffic Expenses 32 A 45. Superintendence and Solicitation 32 A 46. Advertising 32 A 47. Miscellaneous Traffic Expenses 32 IV. Conducting Transportation — ABC 48. Superintendence of Transportation 32 GROUP I — POWER. ABC 49. Power-Plant Employees ZZ ABC 50. Substation Employees 33 ABC 51. Fuel for Power • • 33 C 52-55. Other Power Supplies and Expenses 33 A B 52. Water for Power 33 A B 53. Lubricants for Power 33 A B 54. Miscellaneous Power-Plant Supplies and Expenses 33 A B 55. Substation Supplies and Expenses 33 ABC 56. Power Purchased 33 ABC 57. Power Exchanged — Balance 34 ABC 58. Other Operations— Dr 34 ABC 59. Other Operations— Cr 34 INDEX. 17 GROUP II — OPERATION OF CARS. Page ^ C 60-61. Conductors, Motormen, and Trainmen 35 A B 60. Passenger Conductors, Motormen, and Trainmen. 35 A B 61. Freight and Express Conductors, Motormen, and Trainmen • • 35 C 62-y2. Miscellaneous Transportation Expenses 35 B 62-6^. Miscellaneous Car-Service Employees and Ex- penses 35 A 62. Miscellaneous Car-Service Employees. 35 A 63. Miscellaneous Car-Service Expenses 35 B 64-65. Station Employees and Expenses 35 A 64. Station Employees 35 A 65. Station Expenses 35 B 66-67. Carhouse Employees and Expenses 35 A 66. Carhouse Employees 35 A 67. Carhouse Expenses 36 B 68-69. Signal, Interlocking, Telephone and Telegraph Systems 36 A 68. Operation of Signal and Interlocking Systems.. 36 A 69. Operation of Telephone and Telegraph Sys- tems 36 A B 70. Express and Freight Collections and Delivery 36 A B 71. Loss and Damage 36 A B 72. Other Transportation Expenses 36 V. General and Miscellaneous — C 73-79. General Expenses 36 B 73-74. Salaries and Expenses of General Officers and General Office Clerks 36 A 7^. Salaries and Expenses of General Officers- • 36 A 74. Salaries and Expenses of General Office Clerks 27 A B 75. General Office Supplies and Expenses 37 A B ' 76. Law Expenses 37 A B 77. Relief Department Expenses 37 A B 78. Pensions 37 A B 79. Miscellaneous General Expenses 37 ABC 80. Other Operations— Dr 37 ABC 81. Other Operations— Cr 38 undistributed accounts. ABC 82. Injuries and Damages 38 ABC 83. Insurance 39 ABC 84. Stationery and Printing 39 C 85-86. Store and Stable Expenses 39 A B 85. Store Expenses 39 A B 86. Stable Expenses 39 ABC 87. Rent of Tracks and Terminals 40 ABC 88. Rent of Equipment •• 40 58 INDEX. OPERATING REVENUES— CLASSES A, B, AND C. I. Revenue from Transportation — Page 1. Passenger Revenue 41 2. Baggage Revenue 41 3. Parlor, Chair, and Special Car Revenue 41 4. Mail Revenue 42 5. Express Revenue 42 6. Milk Revenue 42 7. Freight Revenue 42 8. Switching Revenue 42 9. Miscellaneous Transportation Revenue 42 II. Revenue from Operations other than Transportation — 10. Station and Car Privileges 42 1 1. Parcel-Room Receipts 43 12. Storage 43 13. Car Service 43 14. Telegraph and Telephone Service 43 15. Rents of Tracks and Terminals 43 16. Rents of Equipment 43 17. Rents of Buildings and Other Property 43 18. Power 44 19. Miscellaneous 44 ROAD AND EQUIPMENT— CLASSES A, B, AND C I. Road — 1. Engineering and Superintendence 45 2. Right of Way 45 3. Other Land used in Electric Railway Operations 45 4. Grading 46 5. Ballast 46 6. Ties 46 7. Rails, Rail Fastenings, and Joints 46 8. Special Work 46 9. Underground Construction 46 10. Paving 47 11. Track Laying and Surfacing 47 12. Roadway Tools 47 13. Tunnels 47 14. Elevated Structures and Foundations 47 15. Bridges, Trestles, and Culverts 47 16. Crossings, Fences, Cattle Guards, and Signs • • . . 48 17. Interlocking and Other Signal Apparatus 48 18. Telegraph and Telephone Lines 48 INDEX. 59 Page 19. Poles and Fixtures 48 20. Underground Conduits 48 21. Transmission System 48 22. Distribution System 49 23. Dams, Canals, and Pipe Lines 49 24. Power-Plant Buildings 49 25. Substation Buildings 50 26. General Office Buildings 50 27. Shops and Carhouses 50 28. Stations, Waiting Rooms, and Miscellaneous Build- ings 50 29. Docks and Wharves 50 30. Power-Plant Equipment 50 31. Substation Equipment 51 Z2. Shop Equipment 51 33. Park and Resort Property 51 34. Cost of Road Purchased 51 II. Equipment — 35. Cars 52 2,6. Locomotives 52 37. Electric Equipment of Cars 52 38. Other Rail Equipment 52 39. Miscellaneous Equipment 52 III. General Expenditures — 40. Law Expenses 52 41. Interest 52 42. Injuries and Damages 53 43. Taxes 53 44. Miscellaneous 53 APPENDIX A Reprint of Accounting Bulletin No. 7 Decisions upon Questions Raised under Classifi- cations Prescribed by the Interstate Commerce Commission for Electric Railways Through the courtesy of the Interstate Commerce Commission, permission has been given to include in this publication the following decisions upon questions raised under the Classification prescribed by the Interstate Commerce Commission. The questions embody not only those asked direct of the Interstate Commerce Commission, but, as well, those asked of the Committee on a Standard Classification of Accounts, and as will be noted in the introductory letter, these questions have been jointly passed upon, and the Accountants' Association is deeply indebted to the Interstate Commerce Commission for this courtesy. Accounting" Bulletin No. 7 DECISIONS UPON QUESTIONS RAISED UNDER CLASSIFICATIONS PRESCRIBED BY THE U . S « INTERSTATE COMMERCE COMMISSION FOR ELECTRIC RAILWAYS IN ACCORDANCE WITH SECTION 20 OF THE ACT TO REGULATE COMMERCE Effective on January 1, 1912 (Supersedes Accounting Bulletin No. 5) ^ WASHINGTON 1911 THE INTERSTATE COMMERCE COMMISSION. JuDSON C. Clements, of Georgia. Charles A. Prouty, of Vermont. Franklin K. Lane, of California, Edgar E. Clark, of Iowa, James S. Harlan, of Illinois, Charles C. McChord, of Kentucky, Balthasar H. Meyer, of Wisconsin, , Secretary. (3) INTRODUCTORY LETTER. intbbstatb commerce commission, Division of Caeriers^ Accodnts, Washington, December 23, 1911. To Carriers Concerned: Under date of April 16, 1910, there was issued Accounting Bulletin No. 5, which contained answers to various accounting questions bearing upon the interpre- tation of certain classifications for electric railway com- panies, prescribed by the Interstate Commerce Commis- sion to become effective on January 1, 1909. The cases in Accounting Bulletin No. 5 are repeated in this Ac- counting Bulletin No. 7, a few of them being in amended form. Thus Accounting Bulletin No. 7 contains a file of important cases relating to the classifications for elec- tric railways that were approved for publication before December 1, 1911. As a matter of information, it may be proper to state that the answers to questions recorded in this bulletin have been submitted to the Committee on a Standard Classification of Accounts of the American Electric Rail- way Accountants' Association, and with but few excep- tions have received its approval. Charles A. Lutz, Chief Examiner of Accounts, (5) INTERSTATE COMMERCE COMMISSION ACCOUNTING BULLETIN NO. 7. QUESTIONS AND DECISIONS. Case 1. Query. Is it permissible for electric railways to renumber the primary accounts of tlie various classifications for their own con- venience, provided the Interstate Commerce Commission numbers are maintained for proper reference and report? Answer. It is permissible for electric railways to renumber the primary accounts of the various classifications for their own con- venience. For the sake of uniformity, however, it is recommended that the account numbers mentioned in the classifications be used. It is suggested that companies of Class B and Class C, in num- bering their operating expense accounts, combine the numbers used in the text of the Classification of Operating Expenses of Electric Railways ; for example, the text for the account " Main- tenance of Roadway and Track " for companies of Class B is cov- ered by accounts 2 to 12, inclusive, and the suggested number would be 2/12; the text for account "Maintenance of Way" for companies of Class C is covered by accounts 2 to 19, inclusive, and the suggested number would be 2/19, etc. Case 2. Query. Is it proper to charge assessments for construction and maintenance of paving to " Taxes " under " Deductions from Income " ? Answer. No. Account No. 10, "Paving," in the Classification of Expenditures for Road and Equipment of Electric Railways, provides for paving incident to original track construction, while account No. 9, " Paving," in the Classification of Operating Ex- penses of Electric Railways, covers repairs and renewals of such paving. (See Cases 117 and 222.) (7) Case 3. Query. Is a Class C or a Class B road permitted to use the classification of accounts prescribed for carriers of a higher class? Answer. Electric railways whose revenues place them in Class C or Class B of the Classification of Operating Expenses pre- scribed by the Interstate Commerce Commission may, if they so desire, keep their accounts under the more extended classification provided for carriers of a higher class. Case 4. Query. To what account should be charged the wages of billing clerks and cashiers in express ofllces operated by an electric railway? Answer. To operating expense account No. 64, ** Station Em- ployees." Case 5. Query. Are carriers required to keep subaccounts for para- graphs (a) to (/) under account No. 23, "Distribution System," and (a) to (i) under account No. 25, "Buildings and Structures," of the Classification of Operating Expenses of Electric Railways ; or will It be satisfactory to show the cost in total under such primary accounts? Answer. The Interstate Commerce Commission does not require the subdivision of account No. 23, "Distribution System," or ac- count No. 25, " Buildings and Structures ; " but any carrier desir- ing to do so may make subdivisions, provided a list of the sub- primary accounts be first filed with the Commission, subject to its disapproval. Case 6. Query. To what account should an electric railway charge the wages of employees and the cost of repairs, fuel, water, lubricants, and waste, incident to the operation of a steam locomotive and of gasoline and steam motor cars, used regularly as rail equipment? Answer. If the equipment enumerated is used in revenue serv- ice, the wages of employees should be charged to operating ex- pense account No. 60, " Passenger Conductors, Motormen, and Trainmen," or account No. 61, " Freight and Express Conductors, Motormen, and Trainmen." 9 The cost of repairs to the steam locomotive, and to the locomo- tive features of gasoline and steam motor cars should be charged to account No. 34, " Locomotives," and the cost of repairs to the car features of the motor cars should be charged to account No. 32, " Passenger and Combination Cars," or account No. 33, " Freight, Express, and Mail Cars." The cost of fuel should be charged to account No. 51, " Fuel for Power " ; the cost of water to account No. 52, " Water for Power " ; the cost of lubricants to account No. 53, " Lubricants for Power " ; and the cost of waste to account No. 54, " Miscellaneous Power- Plant Supplies and Expenses." If the steam locomotive and the motor cars are used in nonrev- enue service, the expenses should be handled in the same manner as those for service cars. (See Case 249.) Case 7. Query. To what account should be charged the cost of repairs and renewals of electric car heaters? Answer. The cost of repairs and renewals of electric car heat- ers, including wiring for same, should be charged to operating expense account No. 32, "Passenger and Combination Cars," or account No. 33, "Freight, Express, and Mail Cars." {See Case 9.) Case 8. Query. Should electric railways observe the Classification of Revenues and Expenses for Outside Operations prescribed for steam roads in handling similar matters? Anstver. No classification of revenues and expenses for outside operations has been prescribed for electric railways. Case 9. Query. Should motors for air governors and pumps on cars be regarded as part of the electrical equipment, and the cost of re- pairs and renewals thereof be charged to account No. 36, " Elec- tric Equipment of Cars"? Answer. No. The electric equipment of cars includes the elec- tric motive equipment and wiring. The term " car " includes the car body and trucks, electric bells and wiring, electric heaters and 10 wiring, electric lighting and wiring, and air-brake equipment and wiring. Motors for air governors and pumps on cars should, therefore, be charged to operating expense account No. 32, " Pas- senger and Combination Cars"; account No. 33, "Freight, Ex- press, and Mail Cars " ; account No. 34. " Locomotives " ; or account No. 35, " Service Cars." (See Case 7.) Case 10. Query. Are electric railways at liberty to open clearing ac- counts for store expenses and apportion them on a basis of ma- terial issued? If so, should only the amounts chargeable to oper- ating expenses be charged to account No. 85, " Store Expenses," and so reported to the Commission, or should this account also include expenses incurred in connection with material issued for construction and betterments? Answer. Electric railways are at liberty to open clearing ac- counts for store expenses and apportion the amounts charged thereto. The total amount chargeable to operating expenses should be charged to account No. 85, " Store Expenses." Account No. 85 should not include expenses incurred primarily in connection with material issued for construction and additions and betterments. Carriers are at liberty to distribute for their own purposes items covered by this account to other operating expense accounts affected, but in their reports to the Interstate Commerce Commission the entire charge for store expenses chargeable to operating expenses should be reported under ac- count No. 85. Case 11. Query. Please explain the various accounts " Other Operations — Dr. and Cr.," contained in the Classification of Operating Ex- penses of Electric Railways, particularly the paragraphs entitled " Coordinate Departments." In connection with these accounts, it is understood that ac- count No. 56, " Power Purchased," should show the total amount expended for this purpose, and that the amounts used for light- ing shops, carhouses, etc., should be charged to the accounts af- fected and offsetting credits made to account No. 59, " Other Operations — Cr." Is this correct? Answer. The accounts " Other Operations — Dr., Coordinate De- partments," and "Other Operations — Cr., Coordinate Depart- 11 ments," are to be used by electric railways which engage in other lines of business, such as the production of light and power for sale. In case the cost of producing power is carried in the pri- mary accounts of the light department, the proportion of operating expenses chargeable to the railway department should be charged to the various "Other Operations — Dr." accounts. In case the cost of producing power is carried in the primary accounts of the railway department, the proportion of operating expenses charge- able to the light or other departments should be credited to the various "Other Operations — Or." accounts. Account No. 56, " Power Purchased," covers the cost of power purchased from other companies primarily for the propulsion of cars, and account No. 59, " Other Operations — Cr.," should not be used in connection therewith, unless a portion of the power pur- chased is used by another coordinate department, such as electric light, heat, power, or gas, within the same company. (See Case 255.) Case 12.* Query. To what operating expense or other account should be charged rents paid for fare registers used on electric cars? Answer. To operating expense account No. 63, " Miscellaneous Car-Service Expenses." Case 13. Query. To what account should be charged rent paid for land on which is located a carhouse used as a regular operating car- house? Answer. To operating expense account No. 67, " Carhouse Expenses." Case 14. Query. Account No. 63, " Miscellaneous Car-Service Expenses," provides for the cost of tickets, transfers, and baggage checks. Should not the cost of all stationery, such as rate sheets, way- bills, bills of lading, etc., used in connection with the operation of passenger, express, or freight cars be charged to this account? Answer. No. Charge to account No. 84, " Stationery and Print- ing." Carriers are at liberty to distribute the items covered by the undistributed accounts in the Classification of Operating Ex- penses of Electric Railways, but all reports to the Commission should agree with the accounts which are prescribed. {See Cases 18 and 23.) 12 Case 15. Query. Account No. 44, "Miscellaneous," in the Classification of Expenditures for Road and Equipment of Electric Railways covers, among other things, " the cost of printing certificates of stocks and bonds, with payments to trustees and expenses incurred in the disposal of securities." Will it be correct to charge to this account expenses of this nature when they relate to the issuance of bonds by an operating electric railway company for construction and additions and betterments? Answer. Yes. Case 16. Query. Please explain account No. 77, " Relief Department Ex- penses." Also please advise to what account should be charged an employee's wages when paid while he is suffering from an injury and is not able to work. Answer. Account No. 77, *t Relief Department Expenses," is in- tended to cover cost of operation of and contributions to a relief department or association. Wages paid to an employee while he is suffering from an injury should be charged to account No. 82, " Injuries and Damages," if the injury occurred while the em- ployee was on duty or if the company was responsible. Voluntary contributions made to employees or families of employees on ac- count of sickness or other inability to perform their duties should be charged to account No. 79, " Miscellaneous General Expenses." Case 17. Query, We have installed in our different carhouses some large storage tanks for compressed air. The compressed air is used in filling air tanks on cars for the operation of brakes. To what account should we charge the maintenance and operation of said tanks? Answer. The cost of maintenance should be charged to account No. 38, " Shop Machinery and Tools," and the cost of operation to account No. 63, " Miscellaneous Car-Service Expenses." Case 18. Query. To what account should be charged the cost of printing expense bills, balance sheets, and other stationery used in the handling of express and freight business incident to the operation of an electric railway? 13 To what account should be charged printing and stationery used by clerks whose salaries are charged to account No. 1, " Superin- tendence of Way and Structures " ; account No. 29, " Superin- tendence of Equipment " ; and account No. 48, " Superintendence of Transportation " ? Answer. The cost of expense bills, balance sheets, and other sta- tionery should be charged to account No. 84, " Stationery and Printing." By referring to the note under " Undistributed Ac- counts," on page 45 of the Classification of Operating Exi)enses of Electric Railways, it will be found that carriers are at liberty to distribute items covered by accounts Nos. 82 to 88, inclusive, but that all reports to the Commission must agree with the accounts which are prescribed. The cost of stationery and printing used by clerks whose sal- aries are charged to accounts Nos. 1, 29, and 48 should be charged to account No. 84. (See Cases 14 and 23.) Case 19. Query. We have on our lines foreign cars on which we pay a per diem charge. To what account should an expense of this nature be charged? To what account should be charged the maintenance of such cars while on our tracks? Answer. Per diem on foreign cars should be charged to account No. 88, " Rent of Equipment," and the maintenance of such cars while on your tracks to account No. 32, " Passenger and Combi- nation Cars " ; account No. 33, " Freight, Express, and Mail Cars " ; account No. 35, " Service Cars " ; or account No. 36, " Electric Equipment of Cars." (See Case 168.) Case 20. Query. We have electric cars equipped and used as pile driver, steam shovel, concrete mixer, and stone crusher. To what ac- counts should be charged the maintenance of these cars and the machinery? Ansiver. The maintenance of such cars and machinery should be charged to account No. 35, " Service Cars," or account No. 36, " Electric Equipment of Cars," except when the cars are used on work not chargeable to operating expenses. (See Case 186.) Case 21. Query. To what account should be charged the wages of clerks in carhouses whose duty it is to furnish motormen and conductors 14 with their tickets and supplies, and to receive from conductors their daily remittances and arrange them before sending to the general office? Answer. To operating expense account No. 48, " Superintend- ence of Transportation." Case 22. Query. To what account should an electric railway charge com- missions and wages paid for the sale of school and other tickets at various stores along the line? Answer. If the tickets are sold at stores which can be consid- ered stations, charge commissions and wages paid to account No. 64, " Station Employees " ; if the stores can not be considered stations, charge to account No. 45, " Superintendence and Solici- tation." Case 23. Query. To what account should be charged the cost of printing and furnishing reports made by conductors each day (trip sheets) and shortage notices? Answer. To operating expense account No. 84, " Stationery and Printing." (See Cases U and 18.) Case 24. Query. To what account should be charged the salary and ex- penses of a supervising engineer in charge of the construction of a new line and buildings, and the installation of machinery in power plants? It is not clear to us whether these expenses should be charged to account No. 1, " Engineering and Superintendence," or charged directly to the account for which incurred, in accord- ance with Note B. Answer. If the engineer in question has direct supervision over all of the work in connection with the construction of a new line, it will probably not be possible to apportion his salary and ex- penses among the various construction accounts, and charges should, therefore, be made to account No. 1, " Engineering and Superintendence," in the Classification of Expenditures for Road and Equipment of Electric Railways. Note B, under account No. 1, provides that, whenever it is pos- sible, the expenses enumerated should be charged directly to the account for which they are incurred, as, for example, " Power- 15 Plant Buildings " or " Shops and Carhouses." However, it is ncft the intention to insist upon any unnecessary refinement in accounting for such matters. Case 25. Query. Should all the ties, rails, rail fastenings, and joints used in connection with crossovers, curves, and turn-outs be charged to account No. 8, " Special Work," in the Classification of Expendi- tures for Road and Equipment of Electric Railways? What is meant by the term " curves " as used in that account? Answer. Account No. 8, " Special Work," is not intended to cover the cost of ties, rails, rail fastenings, and joints. These items should be charged to accounts provided for such expendi- tures. The terms " crossovers," " curves," and " turn-outs " cover only those portions of track which are made to order. Ordinary curves should be treated as " rails," and other curves as " special work." Case 26. Query. What instructions, if any, have been issued by the Inter- state Commerce Commission covering the treatment of amounts expended by electric railways for betterments and improvements? Answer. The Commission has issued no instructions to electric railways relative to additions and betterments expenditures. Until advised to the contrary, such carriers should account for expenditures of this nature in accordance with the Classification of Expenditures for Road and Equipment of Electric Railways. Case 27. Query. Will a company using the standard system of electric railway accounting recommended by the Street Railway Account- ants' Association of America be required to adopt the Classifica- tions of Operating Revenues and Operating Expenses of Electric Railways as prescribed by the Interstate Commerce Commission? Answer. If a company engages in the interstate transportation of persons or property, it should keep its accounts in accordance with the classifications prescribed by the Interstate Commerce Commission effective on January 1, 1909. Case 28. Query. To what account should be charged the cost of cleaning the conduit under tracks and removing dirt and trash of various 16 kinds wliich collect therein on roads operated by the underground conduit system? Answer. This is a feature of maintenance, and is properly chargeable to operating expense account No. 11, " Cleaning and Sanding Tracks." Case 29. Query. We note that the accounts " Interest and Discount " and " Taxes," heretofore carried by many companies in their general expenses, have been dropped from the classification of the Inter- state Commerce Commission. Please advise as to the manner in which they should be handled. Answer. Interest, discount, and taxes, when arising in connec- tion with operations, should be handled through the Income Account. Interest in connection with expenditures for road and equipment should be handled through primary account No. 41, " Interest," in the Classification of Expenditures for Koad and Equipment of Electric Kail ways. (See Case 53.) Case 30. Query. This company's tower wagon is frequently used in con- nection with the construction of electric lines along new tracks, and it has been our custom to credit to " Stable Expenses " the cost of the service. Is this correct? Answer. The expenses of repair or tower wagons which are fre- quently used in construction work should be apportioned between maintenance and construction accounts in accordance with the use to which they are put. If expenses properly chargeable to con- struction have been included in account No. 40, " Horses and Vehicles," and account No. 86, " Stable Expenses," these accounts should receive proper credit. Case 31. Query. A railway company's shop performs services properly chargeable to various construction accounts and to other com- panies and persons. To what account should be credited the de« partment expense added to the cost of labor and material to cover a portion of miscellaneous shop and storeroom expenses? Answer. Such expense should be credited to the proper accounts under Operating Expenses. 17 Case 32. Query. To what accounts should the following charges be made? (1) Rents paid to private firms or individuals for the right to operate cars on private property. (2) Rent for land on which poleline right of way for high- tension lines is located. (3) Amounts paid to municipalities for the right to operate cars on and across streets. (4) Amounts paid to boards of public works, county officers, etc., for the right to operate cars on and across public highways. Answer. (1) Charge to account No. 19, "Other Miscellaneous Way Expenses." (2) Charge to account No. 24, "Miscellaneous Electric Line Expenses." (3) and (4) Charge to "Taxes" under "Deductions from Income." Case 33 ( amended ) . Query. To what account or accounts should be credited charges made against operation and construction accounts for electricity furnished by an electric railway company for the use of its shop motors, carhouse lighting, running of construction cars engaged in company service, such as building new tracks, etc. ? Answer. The Classification of Operating Expenses of Electric Railways does not require a segregation of the cost of power to shops, carhouses, etc. The last paragraph on page 7 of the Classi- fication provides that any carrier may " keep any temporary or experimental accounts the purpose of which is to develop the efficiency of operations: Provided, however. That such temporary or experimental accounts shall not impair the integrity of any general or primary account hereby prescribed ; and that any such temporary or experimental accounts shall be open to Inspection by the Commission." It is therefore permissible for any carrier to ascertain for its own information the cost of power used at shops or carhouses. The Classification of Operating Expenses of Electric Railways does not contemplate that any distribution shall be made to main- tenance accounts for electricity furnished by an electric railway for the use of its shop motors, carhouse lighting, or running of work cars engaged in maintenance. 6970°— 11 2 18 The actual cost of operating work cars for construction pur- poses, such as building new tracks, etc., is properly chargeable to construction accounts, and proper credit may be given to revenue account No. 9, "Miscellaneous Transportation Revenue." {See Case 84.) Case 34. Query. A large percentage of the purchases made by the pur- chasing department of this company is for construction and betterment purposes. Would it be permissible to charge to the appropriate construction and betterment accounts such a propor- tion of the salaries and expenses of that department as would fairly represent the expense of the purchases made primarily for such construction and betterments? Answer. The Classification of Operating Expenses of Electric Railways is intended to cover operating expenses only, and it is proper to charge to the appropriate construction and betterment accounts such a proportion of the salaries and expenses of pur- chasing agents and assistants as would fairly represent the ex- pense of the purchases made for such construction and better- ments. In the consideration of this question account No. 85, " Store Expenses," should not be overlooked. Case 35. Query. What is meant by "Undistributed Accounts" in the Classification of Operating Expenses of Electric Railways? Answer. Undistributed accounts are those which contain ex- penses properly chargeable to more than one of the five general accounts under Operating Expenses. For example, there are injuries which, from a strict accounting standpoint, should be charged under Way and Structures, Equipment, etc. There are various difficulties in distributing these expenses among the several general accounts and the Commission is willing that all expenses for injuries should be carried in account No. 82, " In- juries and Damages," under general account General and Mis- cellaneous. Case 36. Query. A company conducting a railway, lighting, and power business carries its general accounts in the lighting and power department. A monthly charge for power is made to the street 19 railway department and to the lighting department. Are the monthly charges for power to the lighting and street railway de- partments satisfactory, and is a single balance sheet for the entire business permissible? Answer. Each company conducting a railway, lighting, and power business is at liberty to decide for itself under which de- partment the primary operating expense accounts shall be carried, and should decide upon the basis of division of expenses among the various departments. If the expenses are carried under the lighting and power department, it will be necessary to show on the books of the railway department under accounts Nos. 27, 43, 58, and 80, " Other Operations — Dr.," the proportions chargeable to the railway department under Way and Structures, Equip- ment, Conducting Transportation, and General and Miscellaneous. The amounts charged to the railway department should be handled in the books of the lighting and power department through such accounts as " Other Operations — Cr." The Commission has not prescribed a classification of revenues and expenses for outside operations for electric railways. One balance sheet is all that is necessary for the entire business described in this query. Case 37. Query, To what account should be charged payments made to the Government, on the basis of a specific charge per passenger, for the privilege of operating cars over its bridge? Answer. Charge to " Taxes." (See Cases 95 and 225.) Case 38. Query. What disposition should be made of custom labor or labor of employees in various departments on work entirely out- side of railway operation, for which the railroad is reimbursed the wages of the employees, together with the profit on same and the general shop expenses? What disposition should be made of profits on new material sold to some outside concern from store- room stock which has been handled in sales account? Ansicer. Assuming that the amount involved in the custom labor account is small, and that the expenses have been charged to operating accounts, items covering labor performed for outside parties, together with the percentage added for profit and general shop expenses, should be debited to "Accounts Receivable" and credited to the operating expense accounts originally charged. The net revenue from the sales account should be handled as miscellaneous income. Case 39. Query. To what account should be charged the cost of new structures and general improvements in a free private parli, and the maintenance expenses of such a park? Answer. The cost of new structures and improvements of a substantial character in a free private park should be charged to account No. 33, " Park and Resort Property," in the Classifica- tion of Expenditures for Road and Equipment of Electric Rail- ways. Maintenance expenses of such a park should be charged to operating expense account No. 46, "Advertising." {See Case 189.) Case 40. Query. Should the expense of sprinkling streets be charged to the same account as sanding and cleaning track? An»wet\ The cost of sprinkling roadway and track, when not done directly in connection with construction or repairs of track or paving, should be charged to operating expense account No. 11, " Cleaning and Sanding Tracks." The cost of sprinkling rendered necessary by construction or repairs of track or paving should be charged to the proper construction or maintenance account. Case 41. Query. A company, organized for purely local street railway business and having no electric lighting or gas department and no joint arrangement .with any other company in the operation of cars, requests information as to the manner in which the accounts in various parts of the Classification of Operating Expenses, "Other Operations — Dr." and "Other Operations — Cr.," would enter into its records. Answer. From the foregoing statement it is evident that the company in question will not require the accounts " Other Oper- ations — Dr." and "Other Operations — Cr." It is not expected that a carrier will keep any accounts on its books for which it has no need. 21 Case 42. Query. The A and B Light and Traction Company operates gas, electric light, and street railway properties. The operating ex- penses of the three coordinate departments are kept entirely separate, except the general expenses, consisting of clerical sal- aries, rent, taxes, and ofl3ce supplies. Will it be satisfactory to the Commission for us to continue carrying expenses of this char- acter in one account covering all departments, and so state the fact in our annual report? Answer. Where a company operates both a railway department and a lighting department, the entire cost of producing power should be carried in the primary accounts either of the railway department or of the lighting department, and the amounts chargeable to the other department should be handled through the various accounts, "Other Operations — Dr." and "Other Oper- ations — Cr." For example, if the cost of power is carried in the primary accounts of the railway department, the proportion of operating expenses chargeable to the lighting department should be credited to the various " Other Operations — Cr." accounts. In the case cited, the proportion of general expenses charge- able to the lighting department would appear as a credit under account No. 81, " Other Operations — Cr." Taxes need not be subdivided between the railway and lighting departments. Taxes should be treated through the Income Account. Case 43. Query. We are charging to account No. 56, " Power Purchased," the actual cost of electric current generated at our plant (gas, electric light, and street railway property) consumed by the rail- way department. Is this correct? Answer. The practice above outlined is not in accordance with the requirements of the Classification of Operating Expenses of Electric Railways. Account No. 56, " Power Purchased," is pro- vided for expenditures for power purchased from other com- panies. (See Case 42.) Case 44. Query. To what account should be credited the amount receivied from the sale of manure removed from stables? Answer. To operating expense account No. 86, " Stable Ex- 22 Case 45. Query. This company operates a sprinkling car for the purpose of sprinkling certain streets and highways on which our track is laid. The city in which this service is performed pays us, as its proportion of the cost of this service, from 15 to 20 cents per sprinkler car-mile run. Please advise to what accounts the cor- responding debits and credits should be made. Anstcer. The amount received fi'om the city should be credited to revenue account No. 9, " Miscellaneous Transportation Eevenue." In case the service mentioned is performed primarily as a service for the benefit of the road, and the amount received from the city is only incidental, the expense of operating the sprinkling car should be charged to operating expense account No. 11, " Cleaning and Sanding Tracks," and the cost of maintenance and repairs to account No. 35, " Service Cars." If, however, the service rendered is primarily for revenue purposes, the operating expenses should be charged to the appropriate operating expense accounts, as in any other revenue movements. (See Case 84') Case 46. Query. Is there not a conflict between account No. 10, " Pav- ing," and account No. 16, " Crossings, Fences, Cattle Guards, and Signs," in the Classification of Expenditures for Road and Equip- ment of Electric Railways, so far as they refer to labor and material on crosswalks? Answer. There is no conflict between the accounts mentioned. Account No. 10 embraces the expense of labor and material used in crosswalks constructed in connection with paving on streets along which the electric road extends; while account No. 16 cov- ers street and road crossings at other points, where it may be necessary to construct entirely new crossings or to provide cross- ings of an improved character over those previously existing. Case 47. Query. To what operating expense account should be charged the cost of labor and material used in connection with the repair of overhead contacts installed in the trolley wire, and of wires leading from the trolley to magnets, etc., which operate an elec- 23 trie track switch, a device for automatically doing the work of a switchman through the operation of the magnets? Answer. The cost of material should be charged to account No. 6, " Special Work," and the cost of labor to account No. 8, " Road- way and Track Labor." Case 48. Query. To what account should be charged an amount paid for rent of land on which a " Y " or switch is located? Answer. To account No. 19, " Other Miscellaneous Way Ex- penses," in the Classification of Operating Expenses of Electric Railways. Case 49. Query. This company has an arrangement with telephone, tele- graph, and electric lighting companies, whereby it pays an amount for the privilege of making attachments to their poles for carry- ing its wires, and collects from them another amount for attach- ments to its poles for carrying their cables and wires. To what accounts should the resulting debit and credit be made? Answer. Charge the amount paid to operating expense account No. 24, " Miscellaneous Electric Line Expenses," and credit the amount received to revenue account No. 17, " Rents of Buildings and Other Property." Case 50. Query. To what account should be charged the cost of material used in the construction of a retaining wall for the protection of banks from high tides, it being understood that account No. 8, " Roadway and Track Labor," is intended to cover the cost of labor expended in such work? Ansivcr. Operating expense account No. 8, "Roadway and Track Labor," is intended to cover the cost of labor expended in " protecting banks by retaining walls, riprap, piling, piers, dikes, or other means." The cost of material used in connection with such work properly chargeable to operating expenses should be charged to account No. 10, " Miscellaneous Roadway and Track Expenses." Expenditures of the above nature arising in connection with the construction of a new road should be charged to account No. 4, " Grading," in the Classification of Expenditures for Road and Equipment of Electric Railways. 24 Case 51. Query. To what account should be charged rent of land used for storage of track material, part of which is for use in repairs of track, but most of which is for use in the construction of new track? Answer. Unless the amount paid for rent of land used for the storage of track material is a large item, such as several hundred dollars per annum, it should be charged to operating expense ac- count No. 85, " Store Expenses." In case the amount paid is a considerable item, there is no objection to including an appropri- ate proportion in the construction accounts. Owing to the fact that it would be impracticable to divide this rental charge among the various construction material accounts, the amount should be charged to account No. 44, " Miscellaneous," in the Classification of Expenditures for Road and Equipment of Electric Railways. Case 52. Query. Has the Interstate Commerce Commission prescribed any account for depreciation of way and structures or equip- ment? Ansioer. The Interstate Commerce Commission does not require any electric railway company to keep account No. 26, " Deprecia- tion of Way and Structures," and account No. 42, "Depreciation of Equipment," unless these accounts are prescribed by the Rail- way Commission of the State in which such company operates the major portion of its mileage. {See Case 215.) Case 53 (amended). Query. Is it proper to charge to account No. 41, " Interest," in the Classification of Expenditures for Road and Equipment of Electric Railways, interest paid on loans made for construction purposes by an operating electric railway company, said interest accruing on money used in building new tracks and for additional power-plant equipment and other construction purposes? Answer. Interest on 'loans made for construction purposes that accrues during the construction period should be charged to account No. 41, " Interest." Interest which accrues after the completion of construction work is not chargeable to this account. {See Case 29.) 25 Case 54. Query. Should revenue account No. 15, "Rents of Tracks and Terminals," be credited with all compensation received for the use of tracks and electric lines, including services performed in con- nection with the dispatching and general supervision of the elec- tric cars of one company using the tracks of another company? Answer. All compensation of this nature should be credited to revenue account No. 15, " Rents of Tracks and Terminals." No provision is made in the electric classifications for joint facilities accounts. Case 55. Query. This company owns a nine-story building. One-third of the ground floor is used for tracks for cars running into and out of the building, waiting room, ticket office, etc., and the balance is rented for store purposes, concessions, etc. The general offices occupy about one floor, and the remaining floors are rented for office purposes. Should rents received from tenants be credited to operating revenues or miscellaneous income? Answer. Rents should be credited to revenue account No. 17, " Rents of Buildings and Other Property," if the expense of main- taining and operating the portions rented can not be separated from the expense of maintaining and operating the portion used by the railway company. In case the expense of maintaining and operating the portions rented can be separated from the expense of maintaining and operating the portion used by the railway company, the rents received should be included in Income and not in Operating Revenues, and the expense of maintaining and oper- ating the rented portions should be charged against the rents received. Case 56. Query. We are in doubt as to the proper account to be charged for trolley parts, namely, wheels, axles, washers, springs, harps, poles, bushings, etc., and carbon brushes, carbons, headlight parts, etc. Should these items be charged to accounts 32 to 37, inclusive, or to account No. 63, "Miscellaneous Car-Service Expenses"? Answer. All such parts as pertain to maintenance of equipment are chargeable to operating expense account No. 32, "Passenger and Combination Cars " ; account No. 33, " Freight, Express, and Mail Cars"; account No. 34, "Locomotive"; account No. 35, 26 " Service Cars " ; account No. 36, " Electric Equipment of Cars " ; or account No. 37, " Electric Equipment of Locomotives." Account No. 63, " Miscellaneous Car-Service Expenses," includes only such items as do not pertain to maintenance of equipment. The following indicates the line of demarcation between the electric equipment of a car and the car : Electric equipment of a car includes the electric niotive equipment and wiring ; the term " car " includes the car body and trucks, electric bells and wiring, electric heaters and wiring, electric lighting and wiring, and air-brake equipment and wiring. Under this segregation, carbons used in electric arc headlights are chargeable to account No. 63, " Miscellaneous Car-Service Ex- penses," and the other items named to accounts 32 to 37, inclusive. Case 57. Query. Are Class B and Class C electric railways required to keep the 44 accounts composing the Classification of Expenditures for Road and Equipment of Electric Railways, and the 19 ac- counts composing the Classification of Operating Revenues of Electric Railways, the same as Class A companies? Answer. All electric railways subject to the jurisdiction of the Interstate Commerce Commission are required to keep their road and equipment and revenue accounts under the same classifica- tions, no condensed classification of road and equipment accounts or of revenue accounts being provided for Class B or Class C companies. Case 58. Query. What is meant by the term " Car Hours " as used in the mileage, traffic, and miscellaneous statistics of the form for an- nual report, particularly with reference to "Passenger Car Hours"? Answer. "Passenger Car Hours" include not only the actual time while in revenue service, but also the time consumed in run- ning from carhouses to points where regular service is begun, time lost between trips, and time lost on account of delays caused by blockades, parades, etc. It includes the entire time during which the cars are in charge of the motormen and conductors. Case 59. Query. Is it permissible to apportion store and stable expenses among the water, light, and railway departments in proportion to the services rendered by the storeroom and the stables? 27 Anstver. The proportion of store and stable expenses chargeable to the water and light departments should be handled through account No. 81, " Other Operations — Cr.," it being the intention that the " Other Operations " accounts should apply in connection with all General and Miscellaneous accounts. Carriers are at liberty to distribute store and stable expenses of the railway department to the various operating expense ac- counts affected, but for the purpose of the annual reports the amounts distributed should be reported under account No. 85, " Store Expenses," and No. 86, " Stable Expenses," and such amounts eliminated from the accounts to which they were origi- nally distributed. In this connection attention is called to the fact that no portion of store expenses or stable expenses which is properly chargeable to road and equipment should be included in accounts Nos. 85 and 86, as these accounts are intended to cover only operating ex- penses. (See Case 10.) Case 60. Query. A company is required by its franchise to widen one of the streets upon which it operates, and pay all expenses of exca- vating, moving back and resetting curbs, constructing new catch basins with sewer connections, adjusting all sidewalks and cross- walks disturbed, readjusting all pole lines, hydrants, etc., owned by other corporations, and laying a new asphalt pavement between the brick-paved railroad strip and the curbs. Would it be proper to consider this as an incidental cost of the road itself and charge- able to account No. 2, " Right of Way," or should the cost be charged to account No. 44, " Miscellaneous "? Answer. The cost should be charged to account No. 2, " Right of Way," except cost of paving, which should be charged to account No. 10, "Paving." {See Cases 116 and 191.) Case 61. Query. Is it intended that account No. 25, " Buildings and Struc- tures," shall be used solely for repairs of owned buildings, or may the cost of repairs to rented buildings be included? Answer. Account No. 25, " Buildings and Structures," is in- tended to include cost of repairs of owned buildings or buildings held under long-term leases. The cost of repairs of buildings rented from month to month is not to be included in this account, but should be charged to the account to which the rent is charged. 28 Case 62. Query. Should repairs to rented passenger waiting rooms where tickets are sold be charged to account No. 65, " Station Expenses "? Answer. Yes. (*8ee Case 61 respecting repairs to buildings held under long-term leases.) Case 63. Query. Should repairs to general offices that are rented be charged to account No. 25, " Buildings and Structures," or to ac- count No. 75, " General Office Supplies and Expenses " ? Answer. Charge to account No. 75, " General Office Supplies and Expenses." {See Case 61 respecting repairs to huildings held under long-term leases.) Case 64. Query. We have a contract with another carrier under which the other carrier provides cars and maintains them for the purpose of furnishing through service. Regular fares are collected to and from junction point by the other carrier. While these cars are on our tracks we pay all expenses of operation and retain all fares collected for transportation between points on such tracks, but pay to the other company a certain part of the fares collected from passengers traveling from or to points beyond the junction. How shall we charge amounts paid under this contract? Answer. Charge to account No. 88, '* Rent of Equipment." Case 65. Query. In account No. 19, " Poles and Fixtures," in the Classifi- cation of Expenditures for Road and Equipment of Electric Rail- ways is the statement, "To this account should be charged the cost of * * * brackets and other pole fixtures ; * * * also structures for supporting the overhead electric railway construc- tion." In account No. 22, "Distribution System," in the same classification is the statement, " To this account should be charged the cost of material used and labor expended in constructing dis- tribution system, including * ♦ * overhead trolley lines, in- cluding cost of trolley, guard, span, strain, supplementary, and other wires." Since brackets used for supporting trolley wires are analogous to span wires, should not the cost of such brackets be charged to account No. 22, " Distribution System "? 29 Anstver. Brackets used for supporting trolley wires are dis- tinctly pole fixtures and should be charged to account No. 19, "Poles and Fixtures." Possibly there has been sonie misunderstanding as to the mean- ing of " structures for supporting the overhead electric railway construction " in account No. 19. This is intended to cover such structures as steel catenary bridges, which are used by some rail- ways to carry the double-track overhead lines and which have two side towers and a connecting truss built of light angles and channels. Case 66. Query. Our master mechanic asks that we define the term " electric locomotive " in relation to the Classification of Operating Expenses of Electric Railways, his desire being to know whether the build of the machine or the use to which it is put governs. We have a machine with standard express car body, but with low speed, high-power motor equipment, which is used In handling ballast cars, flat cars, etc., in maintenance work, and sometimes in hauling such freight as lumber, wood, etc., in car lots. Answer. In defining the term " electric locomotive " the build of the jnachine, rather than the use to which it is put, should govern. If it is so arranged that it can carry freight or passen- gers within itself, it should be considered a car. This distinction seems necessary, as it frequently happens that regular passenger cars, freight cars, or work cars are used to haul other cars and to treat them as locomotives, when so used, would undoubtedly lead to confusion. Case 67. Query. To what account in the Classification of Expenditures for Road and Equipment of Electric Railways should be charged the cost of electric headlights for passenger cars? Ansiver. Account No. 35, " Cars." Account No. 37, " Electric Equipment of Cars," is intended to include only the electric motive equipment. (See Case 9.) Case 68. Query. We have granted to other electric companies the privi- lege of attaching their wires to our poles. To what account should we credit revenue from this source? 30 Answer. To account No. 17, "Rents of Buildings and Other Property." (See Case 49.) Case 69. Query. The Classification of Operating Revenues of Electric Railways provides in account No. 1, " Passenger Revenue," under the caption "Revenue from Ti-ansportation," — "This account should be charged w^ith amounts paid for * * * ticliets re- deemed." In Note B it is provided that all tickets may be credited to an open account and this account charged when tickets are collected. In case tickets are redeemed, should they not be charged to the open account to which the sale has been credited? Answer. If advantage is taken of the privilege of crediting the sale of tickets to an open account, that account should also be charged with amounts paid for tickets redeemed. Case 70. Query. Note B under revenue account No. 1, " Passenger Rev- enue," states that the proceeds from the sale of mileage books are to be carried to that account as they are honored for trans- portation. We have always handled the sale of these tickets by crediting directly to revenue, the same as we would round-trip tickets. Is it required that interurban companies reporting to the Commission shall follow the directions in account No. 1? Answer. It is not permissible to credit revenue account No. 1, " Passenger Revenue," with receipts from mileage books at the time of sale. It will be necessary to credit receipts from mile- age books to an open account at the time of sale and to charge such account and credit " Passenger Revenue " as the mileage is honored, in accordance with Note B. Case 71. Query. When a railway company conducts a general lighting business, should the net earnings of the lighting department be included in the revenue statement under account No. 19, "Mis- cellaneous " ? Answer. Net earnings of the lighting department should not be included in operating revenues, but should be included in the Income Account as " Other Miscellaneous Income." 31 Case 72. Query. To what account should be charged subscriptions to funds raised for the purpose of entertaining conventions visiting our city? Answer. A subscription to a fund for the purpose of entertain- ing a convention should be considered as a donation for traflSc purposes, and, therefore, should be charged to account No. 46, "Advertising." Case 73. Query. Should the cost of tools used in maintenance of way and structures, including those used in the repairs and renewals of bridges and buildings, interlocking systems, transmission and dis- tribution systems, and the cost of crucibles, etc., used in connec- tion with a thermit welding machine, be charged to account No. 10, except as provided in accounts Nos. 11 and 12? Answer. Account No. 10, " Miscellaneous Roadway and Track Expenses," includes only the " cost of roadway tools when charge- able to expenses and cost of all material used and labor expended in repairing and renewing all tools, implements, flags, lanterns, etc., used in repairing roadway and track." This would include crucibles, etc., used in connection with a thermit welding machine. The cost of renewing and repairing tools should be charged to account No. 15, " Bridges, Trestles, and Culverts," if the tools are used in the maintenance of bridges ; to account No. 17, " Signal and Interlocking Systems," if used in the maintenance of inter- locking systems ; to account No. 24, *' Miscellaneous Electric Line Expenses," if used in the maintenance of transmission and distri- bution systems; and to account No. 25, "Buildings and Struc- tures," if used in the maintenance of buildings. It is not necessary to apportion among a number of accounts the cost of maintenance of tools used for general purposes. Case 74. Query. A conductor on one of our cars, in discharge of his duty, ejected an unruly passenger who refused to pay fare. In doing so the conductor was injured to such an extent that he was unable to attend to his duties for some time. It has been decided to pay the conductor for all of the time lost. Is this a proper charge to account No. 82, " Injuries and Damages "? 32 Answer, The payment should be charged to account No. 82, "Injuries and Damages." (See Cases 16 and 150.) Case 75. Query. Please advise if premiums paid to guaranty companies for bonds furnished municipalities in accordance with franchises granted for the privilege of constructing and operating railroads on the streets should be charged to account No. 83, " Insurance," in the Classification of Operating Expenses of Electric Railways. The bonds referred to are given for the faithful performance of all the terms of the franchise, including the construction of the line, the payment of a percentage of the gross receipts, and in some instances the maintenance and operation. The bonds are continuous and run during the life of the franchise. Answer, Such payments should be charged to account No. 44, "Miscellaneous," in the Classification of Expenditures for Road and Equipment of Electric Railways, when they are incurred m connection with construction work ; and to account No. 79, " Mis- cellaneous General Expenses," in the Classification of Operating Expenses of Electric Railways, when they are incurred in connec- tion with operation. Case 76 {amended). Query. In the text of the Classification of Operating Expenses of Electric Railways no specific mention is made of the expenses of maintenance of dams, reservoirs, canals, and pipe lines feeding hydraulic generating plants. What disposition is to be made of this class of expenses? Answer. The cost of maintenance of such structures should be charged to account No. 25, "Buildings and Structures," in the Classification of Operating Expenses of Electric Railways. Case 77. Query. This company uses large numbers of portable iron signs, which are hooked on the fronts of the cars to indicate their desti- nation. They are in nowise i)ermanent fixtures of the cars, but are used on different cars as occasion requires. On some of our new cars we have adjustable signs which consist of rolls with various destinations painted thereon and are attached to the cars themselves. To which accounts should the cost of these signs be charged? Answer. The portable signs should be charged to account No. 63, "Miscellaneous Car-Service Expenses," and the adjustable signs attached to the cars to account No. 32, "Passenger and Combi- nation Cars." Case 78. Query. To what account should be charged the cost of removing water resulting from the melting of snow on city streets? Answer. To account No. 12, " Removal of Snow, Ice, and Sand." {See Case 87.) Case 79. Query. Should the wages of engineers and other employees en- gaged in operating power stations and substations be charged to repair accounts when engaged in making minor repairs during their regular hours? Answer. It is not intended that any portion of the wages of engineers and other employees engaged in station operation should be charged to repair accounts when they are engaged incidentally during their regular shifts in making minor repairs. As a general rule, it is not necessary to distribute the wages of a regular employee to the several accounts affected if part of his time is devoted only incidentally to repair work. If, however, he is required to devote a considerable part of his time to such re- pairs, his wages should be apportioned to the proper accounts in accordance with the work performed. (See Cases 149, 248, and 251) Case 80. Query. To what account should be charged the cost of printing tariffs, and the cost of printing orders for conductors and motor- men in connection with transportation rules, regulations, etc.? Answer. To account No. 84, " Stationery and Printing." Case 81. Query. Much of our track is located on streets with macadam surface. Should the cost of repairing the macadam be charged to "Paving" or to "Miscellaneous Roadway and Track Expenses"? Answer. To account No. 9, " Paving." 6790**— 11 8 34 Case 82. Query. We have a track that is "plain back filled," that is, filled with crushed stone to the top of the rails. Should the cost of this filling be charged to account No. 2, " Ballast," or account No. 10, " Miscellaneous Roadway and Track Expenses " ? Strictly speaking, it is not ballast, although, in many instances, it would be hard to distinguish it from ballast. Answer. The cost of filling track with crushed stone to the top of the rails should be charged, when done in connection with maintenance, to account No. 2, "Ballast," and account No. 8, "Roadway and Track Labor." Case 83. Query. Under our contract for carrying the mail we are re- quired to transfer the mail at certain points from the cars to the post-office. To what account shall we charge the cost of this service? Answer. Specific payments for this service should be charged to account No. 72, "Other Transportation Expenses." Case 84. Query. Since commencing operation we have adopted the pol- icy, in connection with our work-car service, of charging our sev- eral departments with the use of work cars at the rate of 65 cents per car hour. This has been done for the reason that we have had to do considerable hauling for the contractors who built the road. We have also charged each department in order that the department head would have it brought more forcibly to his attention that it was the desire of the management that the work cars be used as little as possible. This charge of 65 cents per hour has been credited — 50 cents to " Purchased Power " and 15 cents to " Miscellaneous Revenue," which division is based upon an estimate of the amount of power used and the amount neces- sary to compensate the company for loss through wear and tear, etc. Is this correct? Answer. No charge should be made against maintenance or other operating accounts for the use of work cars. In the case of cars used on construction work by the company itself, if charge is made against construction accounts it should be as near 35 actual cost as possible, and credit should be given to revenue account No. 9, "Miscellaneous Transportation Revenue." When a charge is made against a contractor for use of equipment, credit should be given to account No. 9. The wages of conductors, motormen, and other employees en- gaged in this service should be charged to account No. 62, " Miscel- laneous Car-Service Employees." (See Cases 33 and 45.) Case 85. Query. Notes under operating expense accounts Nos. 3, 4, 5, and 6 provide that the cost of labor of unloading shall be charged to account No. 8. If this refers to the first handling of material from cars or boats to yards or docks, it will be difficult, if not impossible, to separate that portion properly chargeable to oper- ating expenses from that chargeable to expenditures for road, as it will not be possible when the material is received to tell which part of the material will be used in repairs and which part in construction. This labor has always been considered as part of the cost of material. Should it not be so considered? Answer. The notes under the accounts mentioned do not refer to the first handling of material from cars or boats to yards or docks, but to the unloading at the points where the material is to be used. The cost of the first handling is properly chargeable to the cost of the material. Case 86 (amended). Query. Should the cost of labor and materials, such as special grubbing tools, liquid weed-killer, and sprinkling devices, used in clearing track and right of way of weeds, be charged to account No. 11, " Cleaning and Sanding Tracks " ? Answer. The material should be charged to account No. 10, "Miscellaneous Roadway and Track Expenses," and the labor to account No. 8, " Roadway and Track Labor." Case 87. Query. May we charge the cost of removing flood water from tracks, including maintenance in connection with track drainage, to " Removal of Snow, Ice, and Sand " ? If not, what account should be charged? 36 Answer. The cost of material used in removing flood water from track should be charged to account No. 10, " Miscellaneous Road- v/ay and Track Expenses," and the labor to account No. 8, " Road- way and Track Labor," except as provided in Case 78. Case 88. Query. Should the cost of placing and removing portable snow fences be charged to "Removal of Snow, Ice, and Sand" or to " Crossings, Fences, Cattle Guards, and Signs " ? Answer. To account No. 12, " Removal of Snow, Ice, and Sand." Case 89. Query. To what account should be charged the cost of planks used in crossings of steam railroads in city streets? Answer. If the planks are used in maintenance, the cost should be charged to account No. 16, " Crossings, Fences, Cattle Guards, and Signs," in the Classification of Operating Expenses of Electric Railways; if used in construction, to account No. 16, "Crossings, Fences, Cattle Guards, and Signs," in the Classification of Ex- penditures for Road and Equipment of Electric Railways. Case 90. Query. To what account should be charged the cost of wooden plugs used for filling spike holes in ties? Anstcer. To account No. 3, " Ties." Case 91. Query. Should the wages of levermen on derailers at steam rail- road crossings be charged to " Miscellaneous Car-Service Em- ployees" or to "Operation of Signal and Interlocking Systems"? Answer. Should be charged to account No. 68, " Operation of Signal and Interlocking Systems." Case 92. Query. Should the wages of blacksmiths and helpers and cost of coal and other supplies for track shop be charged to " Shop Expenses" or to "Miscellaneous Roadway and Track Expenses"? 37. Answer. The expense of sucb labor should be charged to ac- count No. 8, " Roadway and Track Labor," and supplies used solely in track maintenance should be charged to account No. 10, "Miscellaneous Roadway and Track Expenses." Case 93. Query. To what account should be charged cost of removing car ashes from cars to dump? Answer. If removal is made by company employees, the cost should be charged to account No. 66, " Carhouse Employees ; " otherwise to account No. 63, "Miscellaneous Car-Service Ex- penses." Case 94. Query. Please advise whether the salaries of accounting depart- ment clerks engaged in handling the accounts of the maintenance of way, mechanical, and stores departments should be charged to account No. 74, ** Salaries and Expenses of General Office Clerks," or apportioned to account No. 1, " Superintendence of Way and Structures," account No. 29, " Superintendence of Equipment," and account No. 85, " Store Expenses." Answer. Assuming that the clerks in question, although exclu- sively engaged in handling the accounts pertaining to separate departments, are employed in the general accounting office, their salaries should be charged to account No. 74, " Salaries and Ex- penses of General Office Clerks." Case 95. Query. Should amounts paid to cities for licenses to operate cars within city limits, and payments based on percentage of gross receipts in accordance with the terms of franchises, be charged to " Taxes " or to the Income Account? Answer. Payments to municipalities for privilege of operating cars (license tax) and payments of a percentage of operating revenues in accordance with terms of franchises (franchise tax) should both be charged to " Taxes " under " Deductions from Income." (See Cases 32, 37, and 225.) Case 96. Query. A ruling is desired as to the proper accounts to be charged with amounts paid for telephone service, such as for 38 tolls, and for rent of private lines and operating systems. They appear to be in tlie nature of miscellaneous expenses chargeable to the department for whose benefit the expenses are incurred. Answer, Rent of telephone lines used primarily for the opera- tion of cars should be charged to account No. 69, " Operation of Telephone and Telegraph Systems." All other telephone expenses should be charged to account No. 79, "Miscellaneous General Expenses." (See Cases 209 and 230.) Case 97. Query. At different points on our line we have electric lights, some of which have been installed in accordance with our franchise agreements, others because of the necessity of providing lights for the safety of our passengers. To what account should the labor and material used in repairing and renewing such lights be charged ? Answer. The cost of repairing and renewing lights, either in accordance with franchise agreements or for the purpose of avoiding accidents, should be charged to account No. 72, " Other Transportation Expenses." In the case of lights installed at stations owned by a company, the cost of repairing and renewing wiring in connection with such lights should be charged to ac- count No. 25, *' Buildings and Structures," and the cost of renew- ing the lamps to account No. 65, " Station Expenses." If, how- ever, the station is rented, the entire expense should be charged to account No. 65. If it is not practicable to separate the expense of renewing and repairing the wiring from that of renewing the lamps at stations owned by a company, the entire cost may be included in account No. 65. Case 98. Query. Our franchise for the use of a county bridge carries an obligation to pay a proportion of the cost of bridge maintenance and operation. How shall we charge such payments? Answer. The cost of maintaining a bridge used under long-term lease or franchise should be treated the same as maintenance of property owned. With this understanding, the maintenance of the bridge in question should be charged to account No. 15, " Bridges, Trestles, and Culverts," and the cost of any paving done should be charged to account No. 9, " Paving." The wages of bridge ten- ders should be charged to account No. 62, "Miscellaneous Car- Service Employees." Case 99. Query. What is the proper disposition of the cost of patterns used in making castings? In some cases these patterns were made for cars being built, and are carried in stock and used for making repair parts when necessary. In other cases the patterns are made entirely for casting repair parts. Is it proper to charge the cost of the patterns to the cost of the equipment built, In the first instance, and to the cost of repairing the equipment in the second instance, or should the patterns be treated as hand tools and machine tools? Answer. The cost of patterns made expressly for the casting of repair parts should be included in the cost of repairing equip- ment. The cost of patterns originally made for cars being built by a company should be included in the cost of the equipment. Case 100. Query. Referring to accounts Nos. 7, "Rails, Rail Fastenings, and Joints," and 8, " Special Work," in the Classification of Ex- penditures for Road and Equipment of Electric Railways, kindly advise to which of these accounts should be charged the cost of guard rails placed around plain curves in main tracks w^here there are no frogs, switches, cross-overs, or other special work in con- nection therewith. Does account No. 8, " Special Work," include the cost of any guard rails except those used in connection with railroad crossings, cross-overs, frogs, switches, turn-outs, or other parts of the track made to order? Answer. The cost of guard rails placed around plain curves in main tracks where there are no frogs, switches, cross-overs, or other special work in connection therewith should be charged to account No. 7, " Rails, Rail Fastenings, and Joints." Account No. 8, " Special Work," should include the cost of only such guard rails as are used in connection with railroad crossings, cross-overs, frogs, switches, turn-outs, and other parts of the track made to order. {See Case 25.) Case 101. Query. We are required by city ordinance to cut and replace overhead wires when it is necessary to move any building across or along our streets. Is this a proper charge to Operating Ex- penses or to Income? Answer. Such expenses should be charged to account No. 24, " Miscellaneous Electric Line Expenses." 40 Case 102. Query. This company owns ferry slips at a wharf in connection with which we have considerable maintenance expenses. Should we charge to a subaccount under No. 19, " Other Miscellaneous Way Expenses," or to account No. 25, " Buildings and Struc- ^res " ? At the end of the wharf are fuel oil tanks for the oper- ation of our ferry. Should we charge maintenance expenses to account No. 19, " Other Miscellaneous Way Expenses," or to ac- count No. 25, " Buildings and Structures " ? Ansicer. Expenses of maintenance of ferry slips and ferry fuel oil tanks should be charged to account No. 25, " Buildings and Structures." Case. 103. Query. Is it necessary for a carrier operating a ferry to sepa- rate its general and miscellaneous operating expenses between the railway and the ferry? Answer. No. Case 104. Query. To what account should be charged tools other than track tools, such as wheelbarrows, hose, level boards, paving ham- mers, hydrant wrenches and reducers, mattocks, hand axes, rail tongs, etc., purchased for construction work? Answer. These tools should be charged to the construction work for use upon which they are Issued, and if after the completion of the work the tools have any salvage value, it should be credited to the work to which the tools were originally charged, and charged to the work to which the tools are thereafter applied. {See Cases 190 and 195.) Case 105. Query. To what account should be charged the cost of track in- lets for surface water and their sewer connections? Answer. To account No. 10, " Paving," in the Classification of Expenditures for Road and Equipment of Electric Railways. Case 106. Query. Kindly advise the proper distribution of the following named expenses: (1) Cost of uniforms donated to conductors and motormen who have been in service for a certain number of years. 41 (2) Cost of uniforms and badges for inspectors and car starters whose time is chargeable to account No. 48. (3) Trustees' commissions and fees for paying out bond inter- est on clipped coupons, and expenses, including registrars' fees, connected with same. (4) Premiums on fidelity bonds of employees. (5) Fees for filing annual reports with the State. (6) Cost of free entertainments given employees. (7) Cost of general audit of company's books by an audit com- pany. Answer. The items described should be charged under the Classification of Operating Expenses of Electric Railways as fol- lows: (1) To account No. 63, "Miscellaneous Car-Service Expenses." (2) To account No. 48, " Superintendence of Transportation." (3) To account No. 79, " Miscellaneous General Expenses." (4) To account No. 83, " Insurance." (5), (6), (7) To account No. 79, "Miscellaneous General Ex- penses." Case 107. Query. Is it intended that items properly chargeable to account No. 39, " Shop Expenses," in the Classification of Operating Ex- penses of Electric Railways, are to remain as charged or may they be distributed in the same manner as store expenses? Answer. It is not intended that the items contained in account No. 39, " Shop Expenses," should be distributed to the various operating accounts benefited thereby. However, if any portion of shop expenses is properly chargeable to road and equipment, such portion should be deducted from account No. 39, " Shop Ex- penses," since that account should represent only the portion chargeable to operating expenses. Case 108. Query. To what account should be credited the value of coupons from mileage books which for any reason remain unpresented? Answer. To account No. 1, " Passenger Revenue." Case 109. Query. Is there any objection to the creation of a reserve fund to take care of settlements of loss and damage claims filed by 42 shippers of freight? The intention is to make charges of an arbitrary amount, so as to take care of claims of this nature during the period within which the damage is done. Answer. There is no objection to including in operating ex- penses each month a proportion of the total amount which it is estimated will be necessary to expend on account of loss and damage claims, provided that the charges are adjusted annually so far as practicable. Case 110. Query. To what account should be charged the expense of mov- ing the poles of another company which were located closer to our tracks than we deemed safe, and which we moved back to give proper clearance? When the line was originally constructed the location was presumably all right, but in the course of time, in consequence of operating larger cars and at an increased speed, the present management did not consider the clearance sufficient. Answer. It is proper to charge the cost of this work to account No. 2, " Right of Way," in the Classification of Expenditures for Iload and Equipment of Electric Railways, unless the amount in- volved is insignificant. In case it is decided to charge the cost to operating expenses, it should be charged to account No. 19, " Other Miscellaneous Way Expenses." Case 111. Query. To what account should be charged the salaries of clerks employed in compiling data and making out reports to the Public Service Commission, State Board of Tax Commissioners, Department of Commerce and Labor, etc.? To what account should the salaries of engineers employed in compiling data in regard to way and structures for such reports be charged? Answer. The salaries of clerks should be charged to account No. 74, " Salaries and Expenses of General Office Clerks." The salaries of engineers should be charged to account No. 1, " Super- intendence of Way and Structures." Case 112. Query. To what account should be charged amounts paid to the United States Government for the right to operate a line across a government reservation? 43 Answer. If the cars have a private right of way over the gov- ernment reservation, the payments should be charged to operating expense account No. 19, " Other Miscellaneous Way Expenses." If the line runs in a highway which the Government allows other people to use, the payments should be charged to "Taxes." (See Cases 32 and 37.) Case 113. Query. Frequently when streets upon which rails are laid are torn up for repairs it is necessary for passengers to change from cars on one side of the break in the street to cars on the other side, and men are stationed at the break to care for the cars, to assist the passengers if required, and to perform any other duties in connection therewith. The men employed for this work are not regular car-service employees. To what account should their wages be charged? Answer. To account No. 62, "Miscellaneous Car-Service Em- ployees." Case 114. Query. To what account should be charged the cost of filling land? Answer. The cost of filling land, in the ordinary acceptation of the term, should be added to the cost of the land. Case 115. Query. To what account should be charged the cost of painting or stenciling numbers on poles for the purpose of identification and record? Answer. The cost of first painting or stenciling numbers on poles should be charged to account No. 19, " Poles and Fixtures," in the Classification of Expenditures for Road and Equipment of Electric Railways. Renewals should be charged to account No. 20, "Poles and Fixtures," in the Classification of Operating Ex- penses of Electric Railways. It is not the intention that car- riers should be required to charge insignificant amounts to con- struction accounts. Case 116. Query. A town, in granting a franchise for the construction of a new line on the streets, requires the railway company to set back the curbs and flags. The work is not necessary for the con- u struction of the road itself, as there is plenty of room on the high- way without setting back the curbs. To what account in the Classification of Expenditures for Road and Equipment of Elec- tric Railways should such expenditures be charged? Answer. Expenditures of this nature should be charged to ac- count No. 2, " Right of Way." In case there is any paving to be done in connection with this work, the cost of such paving should be charged to account No. 10, " Paving," in the same classification. (See Case 60.) Case 117. Query. To what accounts should the following items be charged? (1) City assessment for street grade crossing our right of way, being our proportion for the right of way abutting street and extending back from the street. (2) City assessment for new trunk sewer, being the amount charged us for our proportion based on right of way through the section served by the sewer. (3) City assessment for new street pavement, being our pro- portion of paving inside and alongside our tracks on streets on which our track is laid, the streets not having been previously paved. (4) Cost of installing new crossings when new streets are opened. Answer. The items described should be charged under the Classification of Expenditures for Road and Equipment of Elec- tric Railways as follows: (1) To account No. 16, "Crossings, Fences, Cattle Guards, and Signs." (2) To account No. 2, "Right of Way." (See Case 222.) (3) To account No. 10, "Paving." (See Cases 2 and 222.) (4) To account No. 16, "Crossings, Fences, Cattle Guards, and Signs." Case 118. Query. To what account should be charged the expense of an examination of titles of real property and other questions affect- ing the validity of an issue of bonds? Answer. To account No. 44, " Miscellaneous," in the Classifica- tion of Expenditures for Road and Equipment of Electric Rail- ways. 45 Case 119. To what account should be charged fees paid to an engineering corporation for supervising and managing the oper- ation of an electric railway company? Answer. To account No. 73, " Salaries and Expenses of Gen- eral Officers," in the Classification of Operating Expenses of Electric Railways. Case 120. Query. A State assesses railway corporations each year a cer- tain amount graduated on basis of capital stock. To what ac- count should the assessment be charged, or should it be treated under "Deductions from Income," as provided for taxes? Would this apply to a franchise assessment of a percentage of gross earnings, levied under city ordinance? Would it apply to what is known as a license tax levied by a city, based on a certain fixed charge per car for the number of cars operated in the city? Ansicer. State taxes assessed against railway corporations, the amounts of which are graduated on a basis of capital stock, fran- chise taxes levied on operating revenues, and license taxes based on the number of cars operated in a city, should be charged to "Taxes" in the Income Account. Case 121. Query. By reason of the construction of a sewer in a street occupied by an electric railway's tracks, it becomes necessary to lay a temporary track around the break in the regular line in order to maintain the regular running schedule and avoid com- pelling the passengers to make a change of cars at that point. Should the cost of laying and removing the temporary track be charged to account No. 19, " Other Miscellaneous Way Expenses,'* or to account No. 63, " Miscellaneous Car-Service Expenses " ? Ansioer. The cost of temporary track made necessary by the removal of tracks for the purpose of laying a sewer should be charged to account No. 19, " Other Miscellaneous Way Expenses." Case 122. Query. To what account should be charged the cost of "cattle passes," which are in the nature of undergrade crossings? 46 Ansicer. To account No. 16, " Crossings, Fences, Cattle Guards, and Signs," in the Classification of Expenditures for Road and Equipment of Electric Railways. Case 123. Query. To what account should be charged the cost of putting in iron-pipe culverts for drainage purposes? Answer. To account No. 15, "Bridges, Trestles, and Culverts," in the Classification of Expenditures for Road and Equipment of Electric Railways. Case 124. Query. A blast, set off by a concern doing work for itself, so damaged our high-tension system as to cause a good many inter- ruptions in the power and consequently our car service was some- what delayed for several hours. In addition to reimbursing us for the expense of restoring the high-tension system to its original condition, the concern has agreed to pay us a certain sum of money to reimburse us for the estimated loss of business suffered from the interruption of our service. To what account shall we credit the amount paid to us for the estimated loss of business? Answer. The amount may be credited to account No. 9, "Mis- cellaneous Transportation Revenue." Strictly speaking, this is not a transportation revenue, but as it is paid to replace what is conceded to be a transportation revenue, it may be so considered. Case 125. Query. We are carrying in suspense an amount paid to a trust company for certification of bonds issued for construction pur- poses. To what account should it be charged? Answer. Payments to trustees for certification of such bonds should be charged to account No. 44, " Miscellaneous," in the Classification of Expenditures for Road and Equipment of Electric Railways. Case 126 (amended). Query. We are constructing a new power station which is to be operated by steam turbines. The water for the condensers in 47 this station is to be obtained from a pool in a near-by river to be formed by a dam at or near the station. To what account should be charged the cost of the dam and the pipes conveying the water from the pool to the condensers? Answer. The cost of the dam as well as the cost of the pipes used in conveying the water from the pool formed by the dam should be charged to account No. 24, " Power-Plant Buildings," in the Classification of Expenditures for Road and Equipment of Electric Railways. Case 127 (amended). Query. The salary of superintendent of power is included in account No. 48, *' Superintendence of Transportation," in the Clas- sification of Operating Expenses of Electric Railways. We have always included the salary of superintendent of power in power- house expenses. In view of the fact that we operate in one State only, kindly advise if we would not be justified in continuing this practice? Answer. Under the classifications issued by this Commission it would not be proper for you to eliminate the salary and office and traveling exx)enses of the superintendent of power from account No. 48, " Superintendence of Transportation " and include them in some other account under Group I — Power. However, there would be no objection to carrying such expenses as a subaccount under account No. 48, and for your own con- venience including such subaccount under Group I — Power. Notice of the establishment of such a subaccount should be given to the Commission, subject to its disapproval. Case 128. Query. To what account should be charged fees paid to di- rectors? Answer. To account No. 79, " Miscellaneous General Expenses," in the Classification of Operating Expenses of Electric Railways. Case 129. Query. To what account should be credited the proceeds of an annual tax voted to a carrier by the districts through which the carrier operates? Answer. This should not be credited to operating revenues, but should be handled through the Income Account. 48 Case 130. Query. To what account in the Classification of Expenditures for Road and Equipment of Electric Railways should be cleared "Rent and Operation of Equipment" (the operation of a rented locomotive, pile driver, etc., used in bridge and track work), " Miscellaneous General Expenses," and " Law Expenses? " Answer. The account "Rent and Operation of Equipment" should be cleared to account No. 11, "Track Laying and Sur- facing," and account No. 15, "Bridges, Trestles, and Culverts," unless a portion of the expense is directly chargeable to some other primary account in the Classification of Expenditures for Road and Equipment of Electric Railways. {See Case 186.) Assuming that the account " Miscellaneous General Expenses " covers expenditures properly chargeable to account No. 44, " Mis- cellaneous," this account as well as the account " Law Expenses " (see account No. 40), should be carried as primary accounts under General Account III — General Expenditures. Case 131. Query. To what account should be credited revenue from ex- press traffic handled under a contract with an express company, the railway company owning the cars and charging the express company on a mileage basis? AnstDer. To account No. 5, " Express Revenue," in the Classi- fication of Operating Revenues of Electric Railways. The revenue received covers compensation for the handling of express traffic exclusively and should be treated accordingly, regardless of the arrangement or basis upon which the compensation is fixed. Case 132. Query. Would it be proper to charge to road and equipment account No. 8, " Special Work," the cost of labor and material used in running a wire from a substation to several of our sidings for the purpose of turning on electric switch lights at said sidings by means of a switch at the substation? Answer, No. The cost should be charged to account No. 17, " Interlocking and Other Signal Apparatus," in the Classification of Expenditures for Road and Equipment of Electric Railways. However, it is not the intention that carriers should be required to capitalize insignificant amounts. 49 Case 133. Query. To what accounts should be charged the cost of mainte- nance and operation of machinery in air-compressor stations, used for charging storage tanlis for air brakes? Answer, The cost of maintenance should be charged to account No. 38, " Shop Machinery and Tools," and the cost of operation to account No. 63, " Miscellaneous Car-Service Expenses." Case 134. Query. To what accounts should be charged the cost of con- struction and maintenance of conduits and fixtures, built from a compressor station (located a block or so away from the main line) to a point alongside of the track, the conduits being used for conveying the compressed air to be used on cars on account of air brakes? Answer, The cost of construction should be charged to account No. 32, " Shop Equipment," in the Classification of Expenditures for Road and Equipment of Electric Railways, and the cost of maintenance to account No. 38, " Shop Machinery and Tools," in the Classification of Operating Expenses of Electric Railways. Case 135, Query. To what account should be credited interest earned on bank balances? Answer. To " Interest on Deposits " in the Income Account. CA.se 136. Query. In a certain system of side-bracket construction, the trolley is suspended by a short wire attached to the bracket. Is this piece of wire a part of the bracket and so chargeable to account No. 20, " Poles and Fixtures," or is it a span wire and so chargeable to account No. 23, " Distribution System "? Answer, The wire is a part of the bracket, and the cost of maintenance should be charged to account No. 20, "Poles and Fixtures," in the Classification of Operating Expenses of Electric Railways. Case 137. Query. Should not account No. 5, " Ballast," in the Classifica- tion of Expenditures for Road and Equipment of Electric Rail- 6970^—11 4 50 ways, provide for a separate account to cover ballast produced, as is provided in the Classification of Operating Expenses of Electric Railways? Ansicer. If the entire cost of ballast produced is chargeable to road and equipment, it could be properly charged to account No. 5, " Ballast." If, however, the ballast produced is chargeable partly to road and equipment and partly to operating expenses, Note B, under account No. 2, " Ballast," in the Classification of Operating Expenses of Electric Railways, would apply. Case 138. Query. Where track has been laid in an unimproved street under an ordinance which requires the carrier to pay its propor- tion of the paving when the city paves, should not this proportion be charged to account No. 10, " Paving," in the Classification of Expenditures for Road and Equipment of Electric Railways, even when the proportion is included in a special assessment and spread over a period of years? Answer. Yes. {See Case 252.) Case 139. Query. Should the cost of macadamizing a road or filling a dirt road up to the head of the rail be considered paving and charged to account No. 10, " Paving," in the Classification of Expenditures for Road and Equipment of Electric Railways, or should it be charged to account No. 11, " Track Laying and Surfacing," in the same classification? Answer. The cost of macadamizing should be charged to ac- count No 10, " Paving," and the cost of filling the dirt road up to the head of the rail should be charged to account No. 5, " Ballast." Case 140. Query. Is it proper to charge account No. 15, " Bridges, Tres- tles, and Culverts," in the Classification of Expenditures for Road and Equipment of Electric Railways, with the cost of a trestle used to handle coal, when the coal is handled in the carrier's own cars and over its own road, and the trestle is used to secure suffi- cient elevation to dump the coal into coal pockets? Answer. If the coal pocket is primarily for power station or generating uses, the cost of the trestle should be charged to ac- / 51 count No. 24, "Power-Plant Buildings." If the coar pocket can not be considered a part of the power plant, the cost of the trestle should be charged to account No. 28, " Stations, Waiting Rooms, and Miscellaneous Buildings." (See Case 144-) Case 141. Query. When rails are drilled at the mill for bonding and the cost is included in the price paid for the rails, should the entire cost be included in account No. 7, " Rails, Rail Fastenings, and Joints," in the Classification of Expenditures for Road and Equip- ment of Electric Railways? Answer. Yes. Case 142. Query. To what account should be charged the amount of con- ductors' remittances stolen from a safe provided by a carrier? Answer. To account No. 79, " Miscellaneous General Expenses," in the Classification of Operating Expenses of Electric Railways. Case 143. Query. When the general office is a part of the carhouse and occupies, say, the second story, how should the cost of the general office be charged? Answer. The cost should be charged to account No. 27, " Shops and Carhouses," in the Classification of Expenditures for Road and Equipment of 'Electric Railways. Case 144. Query. Should the cost of a coal pocket be charged to account No. 24, "Power-Plant Buildings," in the Classification of Ex- penditures for Road and Equipment of Electric Railways, as a building used in power generation, or to account No. 27, " Shops and Carhouses," as a storehouse, or to account No. 28, *' Stations, Waiting Rooms, and Miscellaneous Buildings," as a building not otherwise provided for? Answer. If the coal pocket is primarily for power station or generating uses, its cost should be charged to account No. 24, " Power-Plant Buildings." If the coal pocket can not be consid- ered a part of the power plant, the cost should be charged to account No. 28, " Stations, Waiting Rooms, and Miscellaneous Buildings." {Bee Case UO.) 62 Case 145. Query. To what account should be charged the cost of suow plows, such as nose plows, etc., attached to cars? Answer. The cost of snow plows attached to cars should be charged, under the Classification of Expenditures for Road and Equipment of Electric Railways, to account No. 35, "Cars," ac- count No. 36, "Locomotives," or account No. 38, "Other Rail Equipment," according to the class of equipment to which the attachments are made. The cost of repairing and renewing snow plows attached to ears should be charged, under the Classification of Operating Ex- penses of Electric Railways, to account No. 32, " Passenger and Combination Cars " ; account No. 33, " Freight, Express, and Mail Cars"; account No. 34, "Locomotives"; or account No. 35, " Service Cars," according to the class of equipment to which the plows are attached. Case 146. Query. Must account No. 25, " Buildings and Structures," in the Classification of Operating Expenses of Electric Railways, be subdivided into the subaccounts (a) to (i), or is this a per- missible subdivision? Answer. This subdivision is permissible, but not compulsory. If subprimary accounts are proposed, a list should be filed with the Commission subject to its disapproval. Case 147. Query. To what account should be charged the cost of terminal houses erected to contain the apparatus necessary in connection with the change from high-tension overhead to underground line construction? Answer. The cost of original installation should be charged to account No. 21, "Transmission System," in the Classification of Expenditures for Road and Equipment of Electric Railways. The cost of repairs should be charged to account No. 22, " Trans- mission System," in the Classification of Operating Expenses of Electric Railways. Case 148. Query. When a substation attendant who has little or nothing to do, but must be on duty in case a circuit breaker goes out, also 53 sells tickets, handles express, etc., and generally acts as station agent, must his wages be apportioned, and, if so, on what basis? Answer. The wages of such an employee should be apportioned among the accounts affected. It is not intended, however, to be too strict in a matter of this kind, and if the circumstances are such that any account could, with propriety, stand the entire expense, there would be no objection to following such a course. Case 149. Query. When headlights, markers, etc., are cared for and han- dled at the general office, say, a mile from the carhouse, and the man who does this work also handles baggage and express matter, and acts as janitor of the building, must his wages be apportioned^ and, if so, on what basis? Answer. The wages of such an employee should be apportioned among the accounts affected. It is not intended, however, to be too strict in a matter of this kind, and if the circumstances are such that any account could, with propriety, stand the entire ex- pense, there would be no objection to following such a course. (See Cases 79, 248, and 254.) Case 150. Query. A conductor on duty is stabbed by a drunken passenger without any fault or negligence whatever on the part of the car- rier. He has been a faithful employee and it has been decided to pay him for the time lost during the resulting illness. Should the amount be charged to account No. 79, " Miscellaneous General Expenses," or to account No. 82, " Injuries and Damages "? Answer. To account No. 82, "Injuries and Damages." {See Cases 16 and 74-) Case 151. Query. A conductor is knocked from a crowded running board of an open car while the car is passing close to a pile of building material of the existence of which he is well aware. No negli- gence on the part of the company is shown or claimed. He has been a faithful employee and it has been decided to pay him for the time lost during the resulting illness. Should the amount be charged to account No. 79, " Miscellaneous General Expenses,'* or to account No. 82, "Injuries and Damages"? Answer. To account No. 82, " Injuries and Damages." 54 Case 152. Query. To what account should be charged the cost of renewing a pavement taken up during construction worlj for the purpose of removing obstructions such as gas and sewer pipes? This pav- ing is more or less removed from the paving described as the pav- ing strip, extending approximately two feet beyond the outside rail and between the rails, and is not maintained by the street railway company. Ansiver. The cost of replacing a pavement taken up during con- struction work for the purpose of removing obstructions such as gas and sewer pipe, should be charged to account No. 10, *' Pav- ing," in the Classification of Expenditures for Road and Equip- ment of Electric Railways, whether or not such pavement is out- side of the so-called paving strip maintained by the company in consequence of municipal requirements. Case 153. Query. Is account No. 9, " Underground Construction," in the Classification of Expenditures for Road and Equipment of Elec- tric Railways, intended to include all labor in placing the material described, as well as the cost of material itself, including trans- portation ? Answer. Such labor should not be included in account No. 9, "Underground Construction," but should be charged to account No. 11, "Track Laying and Surfacing," in analogy with mainte- nance account No. 8, " Roadway and Track Labor." Case 154. Query. Should the cost of hauling track material from the storeroom to the place where it enters into construction be re- garded as a part of the labor cost covered by account No. 11, " Track Laying and Surfacing," in the Classification of Expendi- tures for Road and Equipment of Electric Railways? Answer. Yes. Case 155. Query. How should guardrails, walks, and railings along the tracks of elevated railways be classified? Answer. Timber guardrails, footwalks, and railings along the tracks of elevated railways should be charged to road and equip- 55 ment account No. 14, "Elevated Structures and Foundations.*" The reason that rails and ties are excluded from this account and put in separate accounts is, that they can be used on other road- beds. The timber work described, however, is peculiar to the elevated structure, and should therefore be included in that ac- count for the same reason that all parts of bridges and trestles, except rails, crossties, etc., are included in account No. 15, "Bridges, Trestles, and Culverts," in the same classification. Case 156. Query. In connection with the crossing gates of a railway there is used a cabin which contains the apparatus for operating the crossing gates. In some cases these are old cabins which were used by flagmen before the installation of crossing gates, and have simply been adapted to the new use of crossing gates; in other cases complete new cabins or towers are installed with crossing gates. Is it proper to include the cost of these cabins or towers in account No. 16, " Crossings, Fences, Cattle Guards, and Signs," in the Classification of Expenditures for Road and Equipment of Electric Railways? Answer. Yes. Case 157. Query. Should the cost of towers that contain the interlocking machinery be included in account No. 17, " Interlocking and Other Signal Apparatus," in the Classification of Expenditures for Road and Equipment of Electric Railways? Answer. Yes. Case 158. Query. This company is desirous of keeping a subaccount " Light- ing System," under account No. 24, " Miscellaneous Electric Line Expenses," said account to contain the cost of maintaining the lighting system on both the elevated and the subway lines. It is the desire to show the cost of maintenance of the lighting system on both divisions in one account, which would not be possible if the cost of maintaining the lighting system of the subway were charged to account No. 13, "Tunnels," in the Classification of Operating Expenses of Electric Railways. Answer. If the company is interested in having the cost of maintaining the lighting system included in a single item it may 56 keep the proposed account as an apportionment account to be cleared monthly, but it would destroy the uniformity sought if the account were to be kept as a regular operating account and thus show expenses that in the case of other companies would not appear under account No. 13, " Tunnels." Case 159. Query. To what account should be charged payments for rent of ground on which to place snow fences? To what account should be charged the cost of building snow fences, as well as the expense of setting them up and removing them? Answer. Rent of ground on which to place snow fences is chargeable to operating expense account No. 12, '* Removal of Snow, Ice, and Sand." The first installation of snow fences should be charged to road and equipment account No. 16, " Crossings, Fences, Cattle Guards, and Signs." After the first installation, the cost of building such fences, as well as the expense of setting them up and removing them, should be charged to operating expense account No. 12, " Removal of Snow, Ice, and Sand." Case 160. Query. To what account should be charged expenses incident to the trial of an ejected passenger who shot and killed one of our trainmen, and burial expenses of said trainman paid by this company ? Answer. The expenses incident to the trial should be charged to account No. 76, " Law Expenses," and the burial expenses, if not paid from a relief association fund, should be charged to ac- count No. 82, " Injuries and Damages." Case 161. Query. To what account should be^ charged a ditch assessment for constructing a new ditch by which this company is partly benefited although the road has been in operation for some time? Answer. Provision is made for the cost of ditching roadbed and ditches for waterways in account No. 4, " Grading," in the Classi- fication of Expenditures for Road and Equipment of Electric Railways. If the ditch to which you refer is along the public highway and is not made use of in the operation of the railroad. 57 the amount of the assessment should be charged to account No. 2, " Right of Way," in the same classification. Case 162. Query. To what account should be charged the cost of sewer and drain tiles used for repairing right-of-way ditches? Answer. To account No. 10, " Miscellaneous Roadway and Track Expenses." The cost of labor employed in making repairs, however, should be charged to account No. 8, " Roadway and Track Labor." Case 163. Query. To what account should be charged the cost of pieces of glass for fronts of headlights on cars? Is this charge the same as for globes and carbons, or is the glass considered as a repair rather than a supply? Answer. Pieces of glass for fronts of headlights on cars should be charged, under the Classification of Operating Expenses of Electric Railways, to account No. 32, " Passenger and Combination Cars " ; account No. 33, " Freight, Express, and Mail Cars " ; ac- count No. 34, " Locomotives " ; or account No. 85, " Service Cars," according to the class of equipment on which the glass is used. Globes and carbons used for headlights should be charged to account No. 63, "Miscellaneous Car-Service Expenses." Case 164. Query. To what account should be charged the cost of trim- ming trees along tracks to prevent the trees from striking and scratching the sides of cars? Answer. The cost of labor employed in trimming trees should be charged to account No. 8, " Roadway and Track Labor." Case 165. Query. To what account should be charged the cost of sprink- ling paved streets (other than pavement near tracks) in front of passenger and freight stations? Answer. If the sprinkling in front of stations is performed by employees around the station, the labor should be charged to account No. 64, " Station Employees," and other expenses to ac- 58 count No. 65, " Station Expenses." If the service is performed by outside parties, the entire expense should be charged to account No. 65. Case 166. Query. To what account should be charged the cost of hat checks furnished trainmen? Answer. To account No. 63, "Miscellaneous Car-Service Ex- penses." Case 167. Query. To what account should be charged the cost of tube cleaners and repair parts for cleaning scale from boiler tubes in boilers at power stations? Answer. The cost of first installation of tube cleaners should be charged to account No. 30, " Power-Plant Equipment," in the Classification of Expenditures for Road and Equipment of Elec- tric Railways. Replacements and repairs should be charged to account No. 30, "Power-Plant Equipment," in the Classification of Operating Expenses of Electric Railways. Case 168. Query. To what account should be charged the cost of enve- lopes and bags used for filing canceled tickets turned in by conductors ? Answer, To account No. 84, " Stationery and Printing." Case 169. Query. To what account should be charged the cost of fire ex- tinguishers which are to be installed in passenger and freight cars, and in power stations? Answer. The cost of first installation should be charged to account No. 35, " Cars," account No. 36, " Locomotives," or ac- count No. 38, "Other Rail Equipment," in the Classification of Expenditures for Road and Equipment of Electric Railways, ac- cording to the class of equipment in which the fire extinguishers are installed. The cost of first installation in power stations should be charged to account No. 30, " Power-Plant Equipment," in the same classification. It is not intended, however, to re- quire carriers to charge insignificant items to road and equipment accounts. 59 Case 170. Query. To what account should be charged the cost of renewing fire extinguishers used in passenger and freight cars, and in power stations? Answer. The cost of renewing fire extinguishers in cars should be charged to account No. 63, " Miscellaneous Car-Service Ex- penses," and in power plants to account No. 54, "Miscellaneous Power-Plant Supplies and Expenses." Case 171. Query. To what account should be charged the cost of installing fire hose? Answer. The cost of first installation of fire hose should be charged to the same account under Road and Equipment as the building in which the hose is installed. It is not intended, how- ever, to require carriers to charge insignificant items to road and equipment accounts. Case 172. Query. To what account should be charged the cost of renew- ing or replacing fire hose? Answer. To account No. 25, " Buildings and Structures," in the Classification of Operating Expenses of Electric Railways. Case 173 {amended). Query. To what account should be charged the expenses in- curred on account of a remonstrance against constructing a new ditch along right of way? Answer. To operating expense account No. 76, " Law Expenses," or road and equipment account No. 40, " Law Expenses," as may be appropriate. Case 174. Query. To what account should be charged cost of printing milk checks for carrying milk? Answer. To account No. 63, " Miscellaneous Car-Service Ex- penses." 60 Case 175. Query. To what account should be charged the cost of books purchased for a company's reference library, such as books on electric railway practice, engineering, electricity, etc.? Answer. To account No. 79, " Miscellaneous General Expenses." Case 176. Query. To what account should 'be charged subscriptions to electric railway periodicals? Answer. To account No. 79, " Miscellaneous General Expenses." Case 177 {amended). Query. To what account should initiation fees and dues paid to state and national railway associations be charged? Answer. To account No. 79, " Miscellaneous General Expenses." Case 178. Query. To what account should be charged the cost of drayage at junction points when such drayage is absorbed by the carriers out of the through rate? Answer. To account No. 7, " Freight Revenue," in the Classifica- tion of Operating Revenues of Electric Railways. {See Case 1S7.) Case 179. Query. To what account should be charged the cost of signs on cars advertising special events? Answer. Portable signs on cars for the purpose of attracting traffic may be charged to account No. 46, "Advertising ; " if sim- ply for the guidance of passengers, they should be charged to account No. 63, "Miscellaneous Car-Service Expenses." {See Case 77.) Case 180. Query. To what account should be charged an amount paid by lis to another traction company to cover the cost of repairing one of their cars which was damaged by one of ours? Anstver. Assuming that the damage to which you refer occurred at a crossing on account of a collision, the expense should be charged to account No. 82, ** Injuries and Damages." 61 Case 181. Query. To what- account should be charged the cost of incan- descent lamps, wiring, fuse blocks, and fuses for the maintenance of switch lights at sidings? Answer. The cost of lamps and fuses should be charged to account No. 68, " Operation of Signal and Interlocking Systems," and the cost of fuse blocks and wiring to account No. 17, " Signal and Interlocking Systems." Case 182. Query. To what account should be charged the cost of labor covering maintenance of switch lights at sidings? Answer. To account No. 17, *' Signal and Interlocking Systems." Case 183. Query. To what account should be charged the cost of installing scales and stoves in company's storerooms? Answer. If the scales referred to are built in, their initial cost should be charged to account No. 27, " Shops and Carhouses," in the Classification of Expenditures for Road and Equipment of Electric Railways; if they are portable scales, their initial cost should be charged to account No. 32, *' Shop Equipment," in the same classification. The initial cost of installing stoves in company's storerooms should be charged to account No. 27, " Shops and Carhouses." Case 184. Query. To what account should be charged the cost of services of an electric clock at a dispatcher's oflSice for use in train service? Answer. To account No. 48, " Superintendence of Transporta- tion." Case 185. Query. To what account should be charged the cost of a reseat- ing machine, and repair parts, for grinding and cleaning caps for boiler tubes in power stations? Answer. The cost of first installation of reseating machines for grinding and cleaning caps for boiler tubes in power stations should be charged to account No. 30, " Power-Plant Equipment," 62 in the Classification of Expenditures for Eoad and Equipment of Electric Railways. Replacements and repairs should be charged to account No. 30, " Power-Plant Equipment," in the Classification of Operating Expenses of Electric Railways. Case 186. Query. What accounts should be charged with the rent and the cost of maintenance and operation of a steam locomotive and other classes of equipment, such as work cars, etc., used in the construction of an electric railway? What disposition should be made of rental charges for time during which the equipment is lying idle on account of inclement weather? Answer, The rent of such equipment, whether in use or idle, together with the cost of repairs and supplies used in its opera- tion, should be charged to the accounts in the Classification of Expenditures for Road and Equipment of Electric Railways that are benefited by the service, being apportioned among them on an equitable basis. {See Case 130.) Case 187. Query. How should receipts and payments for cartage be handled when cartage is included in the rates? Answer. When freight rates include cartage, the total amounts charged should be credited to account No. 7, " Freight Revenue," in the Classification of Operating Revenues of Electric Railways, and the amounts paid to a cartage agency for cartage should be charged to the same account. {See Case 178.) Case 188. Query. Should freight earnings be charged with amounts paid to other companies for the use of their cars? Answer. Amounts paid to other companies for the use of their cars should be charged to account No. 88, " Rent of Equipment," in the Classification of Operating Expenses of Electric Railways, and not to the revenue account benefited by the use of the cars. {See Case 19.) Case 189. Query. To what account should be credited the net receipts from the operation of a park or amusement resort, after deducting 63 all tlie expenses? During a portion of the year ttie expenses would probably exceed the receipts, but during the summer sea- son the receipts might exceed the expenses, and to show a credit balance in operating expense account No. 46, "Advertising," would not appear desirable. Answer. If the park or amusement resort is operated pri- marily for the purpose of attracting traffic, and not as an invest- ment, the proper account to credit is account No. 19, " Miscel- laneous," in the Classification of Operating Revenues of Electric Railways. The income from, and the expense of, conducting such a park or amusement resort may be carried in a suspense account until the close of the season. When this.method is followed, the estimated net profit or net expense should be equitably appor- tioned among the months during which the park or amusement resort is open to the public, and an adjustment of the suspense account made at the close of the season. Case 190. Query. Should account No. 4, " Grading," in the Classification of Expenditures for Road and Equipment of Electric Railways, include the cost of grading tools? To what account should be charged the cost of a grading camp, including tents and other equipment for boarding and lodging laborers? Answer. The cost of tools for grading, as well as the cost of tents and other equipment for boarding and lodging laborers en- gaged in the work, should be charged to account No. 4, " Grad- ing." This account should be credited with the remaining value of tools and other equipment when the work is completed. (See Cases 104 <^i^d ^95.) Case 191. Query. A company is called upon by the various municipalities through which it operates to pay for street improvements, either by assessments levied by municipal authority or by payments to contractors in accordance with city ordinances. Is the initial expense of street paving, sidewalks, curbs, gutters, etc., charge- able to operating expenses or to road and equipment? Are payments for improvements of the above nature made in connec- tion with depots and depot grounds chargeable to account No. 2, *' Right of Way," or account No. 3, " Other Land used in Elec- 64: trie Railway Operations," in the Classification of Expenditures for Road and Equipment of Electric Railways? Answer. The initial cost of street paving, sidewalks, curbs, gutters, etc., is chargeable to construction accounts. Expendi- tures of this nature in connection with depots and depot grounds should be charged to account No. 28, " Stations, Waiting Rooms, and Miscellaneous Buildings," in the Classification of Expendi- tures for Road and Equipment of Electric Railways, except that the cost of all paving about tracks and special work and the cost of crosswalks incident to track construction should be charged to account No. 10, " Paving," whether in the public way or upon ground used in connection with depots or depot grounds. (See Cases 60 and 116.) Case 192. Query. To what account should the cost of land acquired for station or terminal grounds and for shops and power houses be charged? Answer. The cost of such land should be charged to account No. 3, " Other Land used in Electric Railway Operations." Case 193. Query. To what account should insurance premiums paid on construction material or on equipment or structures under con- struction be charged? Answer. Insurance premiums paid on construction material or on equipment or structures under construction should be charged to specific accounts when they can be allocated to such accounts; otherwise to account No. 44, " Miscellaneous " in the Classification of Expenditures for Road and Equipment of Electric Railways. Case 194. Query. Should the cost of meals furnished to trainmen on rush days, such as circus day, Fourth of July, etc., be charged to ac- count No. 63, "Miscellaneous Car-Service Expenses," or to ac- count No. 72, " Other Transportation Expenses," in the Classifi- cation of Operating Expenses of Electric Railways? Answer, Account No. 63, " Miscellaneous Car-Service Expenses." 66 Case 195. Query. What account should be charged with the cost of a steam shovel used in the construction of an electric railway? Answer. If, as is assumed, the steam shovel is to be used in grading, its cost should be charged to account No. 4, " Grading," in the Classification of Expenditures for Road and Equipment of Electric Railways. If the steam shovel is sold after the com- pletion of the grading, the proceeds from the sale should be credited to account No. 4. If, however, it is retained and used, account No. 4 should be credited with the inventory value at the completion of the grading, and account No. 38, " Other Rail Equipment," charged, provided the steam shovel is permanently mounted on a car. In case it is not so mounted, account No. 12, "Roadway Tools," should be charged. {See Cases 10 Jf and 190.) Case 196. Query. Under a joint arrangement, practically all the scrap material of several companies controlled by the same interests is sold under contract to a single purchaser. The contract provides that the scrap shall be cleaned, packed, if necessary, shipped to a designated point, and delivered to the purchaser at prices fixed in the contract. Should the cost of cleaning, cutting up, collect- ing, and packing, and amounts paid for cartage and freight be charged to account No. 85, " Store Expenses," in the Classifica- tion of Operating Expenses of Electric Railways? Answer. Account No. 85, " Store Expenses," provides for the cost of collection of scrap material, but it is not intended that this account should include the cost of cleaning and cutting up scrap material, or of packing and shipping it to the point where it is sold. Such expenses should be deducted from the amounts received from the sale of the scrap material. Case 197. Query. The property of a railway company suffered consider- able damage by floods. Temporary repairs were made to permit the operation of trains over the damaged portion, it being deemed advisable to postpone permanent repairs on account of the ap- proach of winter. During the following year the damaged prop- erty was restored to a condition equal to that before the flood. 6970°— 11 5 66 Could a reserve be set up through charges to operating expenses of the flood year to provide for the repair of the property damaged? Answer. If the cost of the permanent repairs proposed can be approximately determined, there is no objection to charging oper- ating expenses each month with a proportion of the cost of such repairs, with the understanding that such charges will be adjusted to the basis of actual expenditures as soon as the work is com- pleted. The amounts charged to operating expenses for this purpose should be carried in a reserve, against which the cost of the repairs should be charged as they are made. Case 198. Query. To what account should be charged the cost of current purchased from another company to supply electric-light clusters at stopping points along the line, not stations? Answer. Account No. 56, "Power Purchased." (See Case 227.) Case 199. Query. A company owns tracks but no cars or power house. To operate the road, cars and power are secured from another com- pany at the rate of 3 cents per car-mile for both cars and power. How should amounts thus paid be treated? Answer. They should be apportioned between account No. 88, "Rent of Equippient," and account No. 56, "Power Purchased." Case 200. Query. The tracks and equipment of a dummy freight line owned by a street railroad are leased to a steam road for ex- clusive use, the steam road maintaining and operating the line. Should the street railroad include the yearly rent received under revenue account No. 15, " Rents of Tracks and Terminals," or under "Miscellaneous Income" in the Income Account? Answer. The amount of rent received as described above should be included under " Miscellaneous Income." Case 201. Query. An electric railway system is operated in three divi- sions; the first including the lines in two cities, A and B, sepa- 67 rated by a river; the second division including the lines in a third city, C ; and the third division including an interurban line, 22 miles in length, connecting B and C. The main supply depot is at A. Would it be proper to credit the revenues of the inter- urban line and charge the expenses of the lines in C with freight charges on company material and supplies carried from B to to be used in C? Answer. It is not proper for a carrier to include in its operat- ing revenues freight charges for the transportation of company material and supplies for the maintenance and operation of its property. Case 202. Query. Should an electric railway company whose line is under construction, no part of it having been completed and no cars having been run, open any account for operating expenses, or should it charge all expenditures to construction? Answer. It is not proper to open any account for operating expenses before cars are run. All expenditures in connection with the construction of a road should be charged to the accounts prescribed in the Classification of Expenditures for Road and Equipment of Electric Railways. Case 203. Query. Several cars of coal were purchased by a road under construction, to be held for use for generating purposes in the power house after operations are begun. To what account should the cost of the coal be charged? Answer. The cost of coal purchased for use after the beginning of operations should be charged to a fuel account. This account should be credited and the appropriate operating expense ac- counts should be charged as the coal is used. Case 204. Query. A freight agent has on his books an account for freight charges on a car of coal. The car was delivered to the con- signee over two years ago, but the check given in payment of the charges was returned by the bank protested. What disposition should be made of this account, which can not be collected? Answer. The loss may be considered a corporate loss and the amount charged to Profit and Loss. 08 Case 205. Query. To what account should be charged an amount paid to a city for permission to open a pavement in order to repair joints, relay rails, etc.? The pavement in question is in good condition and the amount of the payment covers the estimated cost of re- placing it. Answer. The cost should be charged to account No. 9, " Paving," in the Classification of Operating Expenses of Electric Railways. Case 206. Query. To what account should be charged the cost of repairing or replacing catch basins used for drainage purposes? Answer. The cost of labor required should be charged to ac- count No. 8, "Roadway and Track Labor," and the cost of ma- terial to account No. 10, " Miscellaneous Roadway and Track Ex- penses," in the Classification of Operating Expenses of Electric Railways. Case 207. Query. To what account should be charged the wages of pilots directing the operation of a company's own cars by crews not fa- miliar with certain divisions of the line, or directing the opera- tion of cars of another company by their own crews? Answer. Pilots as described above should be considered train- men and their wages charged to operating expense account No. 60, " Passenger Conductors, Motormen, and Trainmen," or account No. 61, "Freight and Express Conductors, Motormen, and Train- men," according to the service in which they are engaged. Case 208. Query. To what account should an electric railway company credit an amount received from another company for the privilege of running cars over a portion of its line, the first company fur- nishing the power and pilots to direct the movement of the cars, which are furnished and operated by the second company? Answer. The amount received for such a privilege should be credited to revenue account No. 15, "Rents of Tracks and Ter- minals," with the exception of the portion of the amount applica- ble to the wages of the pilots, which should be credited to the account to which the wages are charged. 69 Case 209. Query. What account is chargeable with the cost of telephone service, including both tolls and rents, in stations for agents' use in reaching patrons of the line, and in the oflBces of the operating officers? Answer. Account No. 79, " Miscellaneous General Expenses." {See Cases 96 and 230.) Case 210. Query, A passenger holding a ticket is ejected from an electric railway company's car and enters suit against the company for damages. To what account should the amount of the damages awarded be charged? Answer. Damages awarded to a passenger on account of his ejectment from a car should be charged to account No. 82, " In- juries and Damages," in the Classification of Operating Expenses of Electric Railways. Case 211. Query. Account No, 34 in the Classification of Expenditures for Road and Equipment of Electric Railways provides for the cost of road purchased. To what account or accounts should be charged expenditures in connection with the reconstruction of a road purchased, involving a general overhauling of track and electric line construction, stations, platforms, etc., to bring the physical condition of the road to a proper standard of efficiency and safety? Answer. The net cost of expenditures in connection with the reconstruction of a road purchased should be distributed among the various accounts in the Classification of Expenditures for Road and Equipment of Electric Railways. It is not intended that such expenditures should be charged to account No. 34, " Cost of Road Purchased." Case 212. Query. An electric railway company owns five automobiles, one used by the president, one by the general superintendent, one by the superintendent of maintenance of way, and the other two by linemen. What accounts should be charged with the garage ex- penses, including the salaries of men in charge ; with the cost of 70 gasoline, oil, and waste used in the machines; and with the cost of material used in making repairs? Answer. The garage expenses, including the salaries of the men in charge, and the cost of gasoline, oil, and waste used in the machines, should be charged to account No. 86, " Stable Expenses," in the Classification of Operating Expenses of Electric Railways. The cost of repairs should be charged to account No. 40, " Horses and Vehicles." Case 213. Query. To what account should be charged the cost of con- crete put in as foundation for tracks in building a pit in a car- house or in a yard? Answer. Assuming that the pit is built to facilitate the housing and maintenance of equipment, the cost of the foundation put in for tracks in building a pit in a carhouse should be considered a part of the cost of the carhouse, and so charged to account No. 27. " Shops and Carhouses," in the Classification of Expenditures for Road and Equipment of Electric Railways. A pit in a yard is presumably built to facilitate the examination and repair of equipment and should be considered a miscellaneous structure, the cost of which is chargeable to account No. 28, " Stations, Waiting Rooms, and Miscellaneous Buildings." A pit constructed to facilitate the change between the under- ground and the overhead electric contact system should be con- sidered a part of the track construction. Case 214. Query. An electric railway company expects to engage in the lighting and power business. Is it permissible to charge the vari- ous accounts in the Classification of Expenditures for Road and Equipment of Electric Railways with the cost of installation of additional units in the power house, and of pole lines and feeder lines? If this is not permissible, will it be satisfactory to have one balance sheet to cover both the railway business and the lighting and power business? Answer. It is permissible to include the cost of additional units in the power house and of pole lines and feeder lines in the accounts provided in the classification. Case 215. Query. What rates of depreciation should be applied to the different portions of an electric railway's plant? Shcnild the prin- 71 ciple of depreciation be applied iu the case of each of the 44 classes of construction covered by the accounts prescribed in the Classification of Expenditures for Road and Equipment of Elec- tric Railways? Answer. Provision is made in the Classification of Operating Expenses of Electric Railways for two depreciaton accounts, viz. : account No. 26, " Depreciation of Way and Structures," and ac- count No. 42, " Depreciation of Equipment ; " but the Interstate Commerce Commission does not require any electric railway com- pany to keep these accounts unless they are prescribed by the Railway Commission of the State in which such company operates the major portion of its mileage. The question of the rates of depreciation is one which each carrier must determine for itself, and the Interstate Commerce Commission has issued no order fixing such rates. {See Case 52.) Case 216. ♦ Query. What account should be credited with discounts allowed by manufacturers for payment, within specified times, of bills for material purchased? Answer. Discounts allowed for the prompt payment of bills for material purchased should be credited to the accounts charged by the original invoices. Case 217. Query. What revenue account should be credited with receipts for the transportation of newspapers on passenger cars? News- paper stamps are sold at fixed rates per 100 pounds and affixed to the packages to indicate their weight and the fact that prepay- ment has been made. Answer. Account No. 5, " Express Revenue," in the Classifica- tion of Operating Revenues of Electric Railways. Case 218. Query. What accoimts should be charged with the cost of main- tenance of a bonding car and its electric equipment? Answer. A bonding car should be considered a car rather than a tool, and the cost of its maintenance should be charged to account No. 35, " Service Cars," and the cost of maintenance of its electric equipment to account No. 36, " Electric Equipment of 72 Cars," in the Classification of Operating Expenses of Electric Hallways. It is understood that "electric equipment" as here used includes only the electric motive equipment and wiring. Case 219. Query. What disposition should be made in a lessee company's accounts of expenditures for betterments of the road and equip- ment of lessor companies made in accordance with the terms of the leases, there beiRg no provision for reimbursement of the lessee for expenditures so made? Answer. Expenditures for additions and betterments of the property of leased companies should not be included in the lessee's road and equipment accounts, but should be carried on its books as "Additions and Betterments of Leased Lines," being subdi- vided into the 44 accounts prescribed in the Classification of Expenditures for Road and Equipment of Electric Railways. If there is no provision for reimbursement on account of such ex- penditures, they should be amortized during the term of the lease through charges to " Rents of Leased Lines." Case 220. Query. What account should be charged with the cost of elec- tric motors installed by an electric railway on the premises of customers to whom current for lighting and power is furnished? Answer. If the company conducts a general lighting and power business as well as railway business, the cost of motors installed on customers' premises should not be included in its road and equipment accounts as prescribed in the Classification of Ex- penditures for Road and Equipment of Electric Railways, but should be carried in a separate account such as " Investment in Outside Operations." If, however, the lighting and power business is merely incident to the railway business, the cost of such motors should be charged to account No. 22, "Distribution System." Case 221. Query. What account should be charged when conductors are given relief from charges for shortages shown by register read- ings and erediied to "Passenger Revenue"? The relief is 73 granted as the result of investigation or at the request of the superintendent on account of operating conditions. Answer. "Passenger Revenue" should be charged, as the amounts in question were previously credited to it. Case 222. Query. What account should be charged with the amount as- sessed against a street railway for paving and a sewer? The work is done for the city by contract, so that the actual cost can not be determined for either the paving or the sewer. Answer. The amount of the assessment should be apportioned as equitably as may be between account No. 10, " Paving," and account No. 2, " Right of Way," in the Classification of Expendi- tures for Road and Equipment of Electric Railways. (See Cases 2 and 117.) Case 223. Query. What accounts should be charged with wages paid to trainmen for time during which they are required to be on duty and hold themselves in readiness for active service? Answer. Wages paid to trainmen for time spent on duty, whether in actual platform work or in readiness for it if called upon, should be charged to account No. 60, " Passenger Conduc- tors, Motormen, and Trainmen," or account No. 61, " Freight and Express Conductors, Motormen, and Trainmen,"' in the Classifi- cation of Operating Expenses of Electric Railways, according to the nature of the service. Case 224. Query. As a condition to permission to place double tracks in certain subways constructed in the elevation of the tracks of steam roads, an electric railway was required to change the grade on a street in another part of the city. Should the cost of the work on the city street, such as the changing of the grade, curbing, etc., be charged to account No. 2, " Right of Way," in the Classification of Expenditures for Road and Equipment of Electric Railways? Answer. Yes. 74 Case 225. Query. To what account should a street railway company charge payments to a city for the privilege of operating cars and stringing wires over a bridge crossing a river? Answer. "Taxes" under "Deductions from Income." (fifee Case 37.) Case 226. Query. To what account should be charged fees of witnesses and others appearing for a motorman and conductor at a cor- oner's inquest, occasioned by an accident? Answer. Account No. 82, " Injuries and Damages," in the Classification of Operating Expenses of Electric Railways. Case 227. Query. Should account No. 56, " Power Purchased," in the Classification of Operating Expenses of Electric Railways include the cost of all power purchased for use in connection with the operation of a line, or of only the amount actually used for the propulsion of cars? A considerable portion of the power purchased is used in lighting cars and car barns, and in operating track cranes, etc. Answer. The entire cost of power purchased should be charged to the account named. (See Case 198.) Case 228. Query. What account should be charged with the cost, which is not large, of loading and unloading cinders used in leveling ground around a power plant and car barns? Answer. Account No. 25, " Buildings and Structures," in the Classification of Operating Expenses of Electric Railways. Case 229. Query. To what account should be charged the cost of switch rods or hooks carried on cars for use in throwing tongue switches? Answer. Account No. 63, " Miscellaneous Car-Service Ex- penses," in the Classification of Operating Expenses of Electric Railways. 75 Case 230. Query. What account should be charged with the cost of dry batteries required for telephone instruments? Answer. If the telephones are used primarily in the operation of cars, the cost of dry batteries required should be charged to account No. 69, " Operation of Telephone and Telegraph Sys- tems." The cost of dry batteries for other telephones should be charged to account No. 79, " Miscellaneous General Expenses." {See Cases 96 and 209.) Case 231. Query. To what account should the cost of rubber bands used by conductors in sorting and bunching tickets lifted be charged? Answer. Account No. 84, " Stationery and Printing." Case 232. Query. To what account should the printing of cash fare re- ceipts used by conductors be charged? Answer. Account No. 63, "Miscellaneous Car-Service Ex- penses." Case 233. Query. To what account should the cost of sleet cutters and sleet-cutter wheels be charged? Answer. On the assumption that sleet cutters and sleet-cutter wheels are used as substitutes for trolley wheels or as parts of the electric equipment, their cost should be charged to account No. 37, "Electric Equipment of Cars," in the Classification of Expenditures for Road and Equipment of Electric Railways. It is not the intention, however, to require carriers to capitalize in- significant amounts. The cost of labor of installing and removing the attachments should be charged to account No. 36, " Electric Equipment of Cars," in the Classification of Operating Expenses of Electric Railways. Case 234. Query. What account should be charged with the wages of trainmen operating cars (usually at night) solely for the purpose of keeping sleet cleaned from trolley wires? 76 Answer. Account No. 12, " Removal of Snow, Ice, and Sand," in the Classification of Operating Expenses of Electric Railways. Case 235. Query. To what account in the Classification of Operating Rev- enues of Electric Railways should receipts for the transportation of corpses be credited? Answer. Account No. 1, " Passenger Revenue." Case 236. Query. An electric railway company does repair work for a steam road, rendering a bill for the actual labor and material used and for the service of a motor work car at a certain rate per car-mile. To what account should the amount charged for the service of the work car be credited? Answer. Revenue account No. 9, "Miscellaneous Transporta- tion Revenue." Case 237. Query. A traction company engaged in construction was sued by a gas company for damages to the latter's pipe line along and across the former's right of way. To what account should the traction company charge the amount of damages awarded and the costs? Answer. Account No. 2, "Right of Way," in the Classification of Expenditures for Road and Equipment of Electric Railways. Case 238. Query. To what account should the cost of velocipedes and of hand and push cars for use on an electric railway be charged? Answer. The cost of first installation should be charged to account No. 12, " Roadway Tools," in the Classification of Ex- penditures for Road and Equipment of Electric Railways. The cost of repairs and renewals should be charged to operating expense account No. 10, " Miscellaneous Roadway and Track Expenses." Case 239. Query. To what account should the cost of unloading carload freight at stations or sidings be charged? This is ordinarily 77 done by the consignee, but in order to secure the prompt release of cars for further service, an electric railway company some- times does it at its own expense. Answer. The cost of such work should be charged to operating expense account No. 64, " Station Employees." Case 240. Query. In cases where repairs are necessitated by the failure of concrete base for ballast, should the cost of tearing up and replacing paving be charged to " Ballast " or to " Paving " ? Answer. The cost of tearing up and replacing paving in con- nection with such repairs should be charged to account No. 9, " Paving," in the Classification of Operating Expenses of Electric Railways. Case 241. Query. An electric railway company has rented space for its transmission line in another company's subway. To what account should the rent paid be charged? Ansioer. Account No. 24, " Miscellaneous Electric Line Ex- penses," in the Classification of Operating Expenses of Electric Railways. Case 242. Query. What account should be charged with the cost of a stationary crushing plant located in a stone quarry and used by an electric railway in the production of ballast for maintenance? Answer. Account No. 12, " Roadway Tools," in the Classification of Expenditures for Road and Equipment of Electric Railways. Case 243. Query. What account should be charged with the cost of legal services required in the defense of suits against an electric rail- way for abutting damages? Ansicer. The cost of the legal services should be charged to the account to which the damages awarded would be charged ; that is, account No. 2, " Right of W^ay," in the Classification of Expendi- tures for Road and Equipment of Electric Railways. If no dam- ages should be awarded, the cost of the legal services required should be charged to the same account. 78 Case 244. Query. What account should be charged with the cost of gage glasses and gage glass preservers? Answer. The cost of first installation should be charged to account No. 30, " Power-Plant Equipment," in the Classification of Expenditures for Road and Equipment of Electric Railways; and the cost of repairs and replacements to account No. 30, " Power-Plant Equipment," in the Classification of Operating Expenses. Case 245. Query. What account should be credited with the revenue from the transportation of dogs? Answer. If the dogs are carried in baggage or express cars or compartments, the revenue should be credited to account No. 2, "Baggage Revenue." If they are carried in passenger cars or passenger sections of cars, as on an urban road, the revenue should be credited to account No. 9, " Miscellaneous Transporta- tion Revenue." Case 246. Query. To what account should be charged the expenses of a general manager, whose duties include those of passenger and freight agent, attending traflfic associations? Answer. Account No. 73, " Salaries and Expenses of General Officers," in the Classification of Operating Expenses of Electric Railways. Case 247. Query. What account should be charged for labor unloading coal at carhouses for use in car stoves? Answer, The cost of unloading should be added to the cost of the fuel. If, however, the work of unloading is done by regular carhouse operating employees it is not necessary to charge a portion of their wages to the cost of the fuel. Case 248. Query. To what account should be charged the cost of labor unloading coal at a power plant? Answer. The cost of unloading should be added to the cost of the fuel. If, however, the work of unloading is done by regular power-plant operating employees it is not necessary to charge a portion of their wages to the cost of the fuel. {See Gases 79 and n,9.) 79 Case 249. Query. A company operating its line with gasoline motor cars has adopted the classifications prescribed for electric railways. What account should be charged with the cost of repairs to engine, transmission, or ignition parts? What account should be charged with the cost of batteries, spark plugs, connecting wire and ter- minals, electrolyte for storage batteries, etc. ? Answer. The cost of repairs to the motor features of gasoline motor cars should be charged to account No. 34, " Locomotives *' (preferably in a subaccount, if approved by the Commission), in the Classification of Operating Expenses of Electric Railways, and the cost of repairs to the car features of such motor cars should be charged to account No. 32, " Passenger and Combina- tion Cars " ; account No. 33, " Freight, Express, and Mail Cars " ; or account No. 35, " Service Cars," as the case may require. The cost of repairs or renewals of batteries, spark plugs, connect- mg wire and terminals, electrolyte for storage batteries, and other appliances for the motive power of such cars should be charged to account No. 34, "Locomotives" (preferably in a subaccount, if approved by the Commission). {See Case 6.) Case 250. Query. A practically new car, carried under Equipment in Expenditures for Road and Equipment, was destroyed in a wreck, the salvage amounting to a few hundred dollars. What disposi- tion should be made of the loss and the salvage? Answer. The accounts under Expenditures for Road and Equip- ment, to which the cost of the car was originally charged, should be credited with the cost of the equipment destroyed, and this cost, less salvage, should be charged to the appropriate operating expense accounts. Case 251. Query. A city proposes to repave its streets with improved materials, and the street railway company is required by the terms of its franchise to repave its strip at the same time and with the same kind of material. Would it be proper to charge the cost of the new paving to account No. 10, "Paving," in the Classification of Expenditures for Road and Equipment of Elec- tric Railways? 80 Answer. The excess cost of the new paving over the cost of the original paving should be charged to road and equipment ac- count No. 10, "Paving," and the remainder to operating expense account No. 9, " Paving." Case 252. Query. A street railway line was constructed in unpaved streets, and after the line had been in operation for a number of years, the city decided to pave. To what account should the railway's share of the cost of paving be charged? Answer. Account No. 10, " Paving," in the Classification of Ex- penditures for Road and Equipment of Electric Railways. {See Case 138.) Case 253. Query. An electric railway increased its capital stock by $500,000. Of this increase $250,000 was authorized and issued for a specified purpose — a 25 per cent stock dividend— but the remaining $250,000 was not authorized for any specific purpose and was not issued. Should the entry in the general ledger be made to cover more than the $250,000 authorized and issued? Answer. No. Capital stock should be considered as issued only when the certificates are signed and sealed and placed with the proper oflBcer for sale or delivery. Case 254. Query. Should any charge be made to account No. 48, " Super- intendence of Transportation," for the services of agents and substation men used to some extent in dispatching trains and in delivering dispatchers* orders to train crews? Answer. No charge should be made to the superintendence account for such incidental services. (See Cases 79 and 149.) Case 255. Query. An electric railway company proposes to furnish elec- tric current for lighting some small towns along its line, also to furnish power for the operation of several manufacturing plants. How should the revenues and expenses be handled? Answer. If a general light and power business is to be under- taken in connection with the railway business, the several " Other Operations — Cr." accounts in the Classification of Oper- ating Expenses of Electric Railways should be used to exclude from the total of each general account the portion of expenses 81 that is not applicable to the railway business. The revenues from the light and power business should be kept in an account separate from that of the railway business and the net result should be carried directly to the Income Account. (»S'ee Case 11 and account No. 18 m the Classification of Operating Revenues of Electric Railways.) Case 256. Query. What accounts should be charged with the cost of ap- plying a new form of coupler to motor cars to be used in con- nection with trailers? Answer. Such cost should ordinarily be charged to operating expense account No. 32. " Passenger and Combination Cars ; " ac- count No. 33, " Freight, Express, and Mail Cars ; " or account No. 35, " Service Cars," according to the class of equipment to which the couplers are applied. If the couplers applied are heavier or of an improved type, and the cost is considerable, the excess cost of the new couplers over the cost of those removed should be charged to the proper account in the Classification of Expenditures for Road and Equipment of Electric Railways. Case 257. Query. What account should be charged with the cost of addi- tions to a small plant operated by a railway company to furnish power for lighting in one of the towns on its line? Answer. The cost of additions to the machinery and equipment of the plant should be charged to account No. 30, " Power-Plant Equipment," and of additions to the building to account No. 24, " Power-Plant Buildings," in the Classification of Expenditures for Road and Equipment of Electric Railways. Case 258. Query. What account should be charged with the cost of cut- ting trees and removing stumps from the right of way of an electric railway? Answer. Account No. 4, " Grading," in the Classification of Expenditures for Road and Equipment of Electric Railways. Case 259. Query. Ties are frequently purchased some time in advance of their actual use in track work. Should their cost be charged to 6970°— 11 operating expenses in the month in which payment is made or in the month in which they are put in the tracli? Answer. The cost of ties should be charged to a material ac- count at the time of purchase. This account should be credited and operating expense ac<;ount No. 3, "Ties," charged from month to month with the value of the ties put in the tracli. In order that the cost of renewing ties may be distributed to the 12 months of the year, there would be no objection to charging the operating expense account, "Ties," each month with its pro- portion of the total amount authorized or approximated for renewals during the fiscal year, regardless of the month in which the actual renewals are made, but the account should be adjusted at the end of the year to the actual expenditures during the year. Case 260. Query. To what account should the cost of temporary grain doors placed in cars used for shipping grain be charged? Answer. Account No. 63, "Miscellaneous Car- Service Expenses," in the Classification of Operating Expenses of Electric Railways. Case 261. Query. Would it be permissible to create a new account, No. 45, " Stationery and Printing," in the Classification of Expenditures for Road and Equipment of Electric Railways, to include such items as the cost of stationery and printing incident to the raising of a public subscription to the stock of a proposed road? Answer. The cost of such items should be charged to account No. 44, " Miscellaneous." It would not be proper to establish an additional account, though a subaccount, " Stationery and Print- ing," might be established under account No. 44, in accordance with the provisions of the last paragraph of the Order of the Commission on page 6 of the Classification. Case 262. Query. In the construction of a street railway it is necessary to team rails from a yard to the street in which they are to be laid. To what account should the cost of such teaming and the cost of unloading the rails in the street be charged? Answer. Account No. 11, "Track Laying and Surfacing," in the Classification of Expenditures for Road and Equipment of Electric Railways. INDEX TO CASES BY TOPICS. Case. Accidents. (See Collision, Injuries, Inquest.) Accounting system for carriers in Class B and Class C 3,57 for company doing interstate business 27 for railway secondary to lighting and power business 36 for road under construction 202 Accounts, additions and betterments 26, 39, 219 amusement park 39, 189 clearing, use of 10, 130, 158 coordinate department 11, 36, 41, 42, 59, 71, 214, 255 joint facilities, lack of 54 outside operations, reply to query as to 8, 36 renumbering of, for carrier's convenience 1 subprimary, use of 5, 127, 146 temporary or experimental 33, 158 undistributed, use of 10, 14, 18, 35, 59 unnecessary refinement in 24, 115, 132, 148, 169, 171, 233 Accounts receivable, custom labor charges in relation to 38 Additions and betterments, accounts proper for 26, 39, 219 bond issue for, expenses incident to 15 expenditures for, on leased lines 219 expenditures for, under coordinate department. 214 material issued for, expenses connected with 10 purchasing department expense apportionable to 34 (See also Construction, Excess cost. Reconstruction.) Advertising, items standing in relation to 39, 72, 179 Agents and substation men having miscellaneous duties, wages of. 148, 254 Air-brake equipment and wiring for cars 9, 56 Air-compressor stations, conduits from, construction and maintenance of 134 machinery in, maintenance and operation of 133 Air-storage tanks in carhouses, maintenance and operation of 17 Amusement park or resort, improvements and maintenance of 39 operating accounts for 189 Ashes, removal of, from car to dump 93 Assessment for ditch construction 161 for paving or other street work 2, 117, 138, 191, 222 for sewer construction 117, 222 made by city on basis of gross earnings 120 made by State on basis of capital stock 120 Associations, railway, fees and dues to 177 relief, contributions to 16 traffic, expenses of general officer attending 246 Attachments. (See Car, Locomotives, Poles.) (83) ' 84: Case. Audit of company's books by audit company 106 Automobiles, expenses and repairs of 212 Axles for cars 56 B. Badges for inspectors and car starters 106 Baggage matter, apportionment of wages of general office employee handling 149 revenue, transportation of dogs as related to 245 Bags used for filing canceled tickets 168 Balance sheets, inclusion of coordinate departments in railway 36, 214 printing of, for express and freight business 18 Ballast, accounts proper for cost of produced 137 concrete base for, paving expense caused by failure of 240 items standing in relation to 82, 139 Bank balances, interest earned on 135 Banks, protection of, against high tides 50 Batteries for locomotive parts of gasoline motor cars 249 for telephones 230 Bells and wiring for cars 9, 56 Betterments. (See Additions and betterments.) Bills of lading, printing of 14 Blacksmiths and helpers at track shop, wages of 92 Boiler tubes and caps at power stations, apparatus for cleaning 167, 185 Bonding, cost of drilling rails for, when merged in cost of rail 141 Bonding car, maintenance of 218 Bonds, fidelity, of employees , premiums paid by company on 106 guaranty, to municipalities under franchise requirement 75 interest on, expenses incident to payment of 106 issue of, expenses incident to 15, 125 validity of, examination of matters affecting 118 Books for reference library 175 Brackets for supporting trolley wires 65, 136 Bridge tenders' wages payable under lease or franchise 98 Bridges, catenary, for support of overhead lines 65 parts of, accounts proi)er for 155 public, payments for use of 37, 98, 225 tools used in repairs and renewals of 73 work on, rent and oi)eration of equipment used in 130 Brushes, carbon, for cars 56 Buildings, construction of, salary of engineer supervising 24 maintenance and operation of, when owned or under long-term lease. . 55, 61 miscellaneous items standing in relation to 76, 97, 171, 172, 228 rents derived from rented parts of 55 repairs of, when rented from month to month 61 subaccounts for items relating to 5, 146 tools used in repairs and renewals of 73 Burial expenses of trainman killed by passenger 160 Bushings for cars 56 C. Cabins for apparatus at crossing gates '. 156 Cables. (See Wires.) 85 Case. Camp, grading, cost of 190 Canals feeding hydraulic generating plants 76 Capital stock, authorized but unissued, in relation to ledger entries 253 public subscription to, expense incident to raising 261 Car, appurtenances connected with operation of. 12, 77, 163, 170, 179, 229, 260 attachment parts of 7, 9, 56, 67, 77, 145, 163, 169, 256 bonding, maintenance of , 218 damage of, reparation to another company for 180 definition of , as distinguished from electric equipment 9, 56 definition of, as distinguished from locomotive 66 destruction of, by wreck, loss and salvage from 250 electric motive equipment of 9, 56, 67, 218, 233 foreign, per diem and maintenance on 19 gasoline motor, expenses of 6, 249 patterns for castings of parts of 99 rent of, belonging to another company 186, 188, 199 sprinkling, expenses of and revenue from 45 steam motor, maintenance and oi)eration of 6 work, charges against operating departments for use of 84 work, equipped with machinery, maintenance of 20 work, maintenance of, when used in construction 186 work, revenue derived from service of 33, 84, 236 (See also Equipment.) Car bam. (See Carhouse.) hours, passenger, definition of 58 starters, uniforms and badges for 106 Car-service employees, wage items standing in relation to 84, 98, 113 expenses, miscellaneous items standing in relation to 12, 14, 17, 56, 77, 93, 106, 133, 163, 166, 170, 174, 179, 194, 229, 232, 260 Carbon brushes for cars 56 Carbons for headlights 56, 163 Carhouse, air tanks in, maintenance and operation of 17 clerks employed at, wages of 21 employees at, labor of, for removal of car ashes 93 general office occupying portion of 143 labor used at, for handling cinders used in leveling ground 228 labor used at, for unloading coal used in car stoves 247 power used in 33 rent paid for land used as location for 13 track foundation at pit in 213 Cartage of freight when included in through rates 178, 187 of rails from yard to point where used in construction 262 of scrap material delivered to purchaser 196 (See also Hauling.) Cash fare receipts, printing of 232 Cashiers in express offices, wages of 4 Catch basins, construction of, under franchise requirement 60 repairing or replacing of 206 Cattle passes in the nature of undergrade crossings 122 Certificates of bonds issued for construction or betterments, printing of 15 Certification of bonds issued for construction, payment to trustees for 125 Case. Cinders used in leveling grounds, handling of 228 Circuit-breaker attendant acting as station agent, salary of 148 City. (See Municipalities.) Claims, loss and damage, reserve fund to meet settlements of 109 Classifications issued for carriers, use of 1, 3, 8, 26, 27, 34, 57 Cleaning boiler tubes and caps at power stations, apparatus for 167, 185 conduit under track 28 scrap material sold under contract 196 track, items standing in relation to 28, 40, 45 trolley wires from sleet 234 Clearance, moving of poles of another company to secure 110 Clearing accounts, permissible use of 10, 130, 158 Clerks employed in compiling data and making reports, salaries of Ill in carhouses, wages of 21 in express offices, wages of 4 in general office handling department accounts, salaries of 94 in general office, salaries of, apportionable to coordinate department 42 Clock, electric, at dispatcher's office, cost of service of 184 Coal for car stoves, unloading of, at carhouses 247 for power house use after begiuning operation 203 for track shop 92 unloading of, at power plant 248 (See also Fuel.) Coal pocket, cost of 144 Coal trestle used to reach coal pocket 140 Collision, reparation to another company for car damaged by 180 Commissions for sale of tickets at stores along line 22 to trustees for paying out bond interest 106 Company material, charges against division accounts for carrying 201 Compressed-air apparatus for charging car tanks 17, 133, 134 Concrete base for ballast, paving expense caused by failure of 240 mixer, maintenance of car and machinery used as 20 track foundation at pit in carhouse or yard 213 Conductors, orders for, printing of 80 remittances from, loss by theft of 142 shortages of, relief granted for 221 supplies for 23,231,232 uniforms donated to 106 wages of, when in construction service 84 wages of, when injured while on duty 74, 150, 151 (See also Trainmen.) Conduits from compressor station, construction and maintenance of 134 tmder track, cleaning of 28 (See also Pipe.) Construction, accounting system for road under 202 accounts for, clearing of 130 bond issue for, expenses incident to 15, 125 cartage of rails used in 262 coal purchased during, for use later in operation 203 damages and costs growing out of acts during 237 employees incidentally serving in, wages of 84 87 Case. (Construction, engineer in charge of, salary and expenses of 24 equipment of an operating road assigned to service in, expense of. . 84 equipment rented for service in, maintenance and operation of 186 equipment used in, rent of, accruing during idle periods 186 guaranty bonds carried in connection with, premiums for 75 hauling of track material from storeroom to point of 154 insurance carried in connection with, premiums on 193 interest on loans secured for 53 material issued from store for, expenses connected with 10 power furnished for 33,84 purchasing department expense apportionable to 34 revenue derived from use of cars in 33,84 shop service apportionable to 31 sprinkling expense incident to 40 storage land rent apportionable to 51 street improvement incident to 2, 116, 152, 191, 224 tools used in, cost and disposal of 104, 195 underground, expense connected with 153 wagons incidentally used in, apportionable expenses of 30 {See also Additions and betterments, Reconstruction.) Contacts for connection with electric track switch, repair of 47 Contractor, charges against, for use of equipment 84 payments to, for street improvement work 191 Contributions. {See Donations.) Coordinate departments, additions made for benefit of 214, 257 expenses of 11, 36, 41, 42, 59, 255 revenues of 71, 255 Coroner's inquest, fees of witnesses and others at 226 Corpses, receipts for transportation of 235 Couplers for motor cars, installation of 256 Coupons from mileage books remaining unpresented 108 Crossings, cabins or towers for gate apparatus at 156 highway, crosswalks at 46 steam road, planks used in 89 steam road, wages of levermen of deraUers at 91 street, city assessment for 117 street, installation of, when new streets are opened 117 undergrade, cattle passes in nature of 122 Crossovers made to order 25 Crosswalks adjusted in widening street under franchise requirement 60 at new or improved highway crossings 46 incident to paving 46 incident to track construction 191 Crucibles used in connection with welding machine 73 Crushed stone filling for track 82 Crushing plant. {See Stone crusher.) Culverts, iron-pipe, for drainage puri)Oses 123 Curbs, initial cost of, installed under municipal requirement 191 moving of, under franchise or other requirement 60, 116, 224 Current, electric. {See Power.) Curves, guard rails at 100 rails for, as related to special work 25 88 Case. Custom labor, costs and profit connected with 38 department expense covered in charges for 31,38 D. Dam for water supply of hydraulic generating plant 76 of power station condensers 126 Damage, claims of loss and , reserve fund to meet settlements of 109 from floods, creation of reserve fund to meet deferred repairs of 197 to car of another company, reparation for 180 Damages, award of, for abutting damages 243 for damage done during construction 237 for ejectment of passenger 210 Deductions from income, items standing in relation to 32, 95, 120, 225 Delays in schedules, time lost by cars through 58 Department expense covered in charges for custom labor 31 , 38 Deposits, bank, interest earned on 135 Depot. (See Stations.) Depreciation, accounts for, use of 52, 215 distribution of, by charges against departments 84 rates of 215 Derailers at steam road crossings, wages of levermen at 91 Directors, fees paid to 128 Discount for prompt payment of bills for material 216 in connection with operations 29 Dispatcher's office, services of electric clock at 184 Dispatching cars, services for another carrier In connection with 54 trains, incidental services of employees In 184, 254 Distribution system, items standing in relation to 65, 220 subaccounts relating to 5 tools used in maintenance of 73 Ditch, construction of, expense caused by remonstrance against 173 highway, assessment for 161 right-of-way, repair of 162 roadbed or waterway, cost of 161 Dogs, revenue derived from transportation of 245 Donations of entertainments to employees 106 of uniforms to long-service employees 106 to employees while under disabilities 16 to funds for entertaining conventions 72 to relief department or association 16 Drain tiles for repair of right-of-way ditches 162 Drainage. (See Catch basins. Culverts, Ditch, Inlets, Seuier, Water.) Drilling of rails for bonding, cost of, when merged in rail cost 141 Dues to railway associations 177 Dump, removal of car ashes to 93 Ejectment of passenger, damages award for 210 Electric current. (See Power.) equipment of cars, definition of 9, 56, 218 equipment of cars, items standing in relation to 19, 20, 56, 67, 218, 233 equipment of locomotives, items standing in relation to 56 89 Case. Electric-line expenses, items standing in relation to 32, 49, 73, 101, 158, 241 Electrolyte for gasoline-motor motive equipment 249 Elevated lines, apportionment of 1 ighting expense between subway and 158 railway, structural parts of 155 Employees, badges and uniforms for 106 donations to, while unable to work 16 fidelity bonds of, premium paid on 106 free entertainments given for 106 meals furnished for 190, 194 relief extended to, for shortages 221 wages and salaries of. (See Commissions, Labor, Salary, Wages.) Engineering corporation, fees paid to, for supervision and management 119 Engineers engaged in compiling data for reports, salaries of Ill in charge of construction, salaries and expenses of 24 of power plant, wages of, apportionable to repair accounts 79 Entertainments to employees 106 Envelopes for filing canceled tickets 168 Equipment, contractor's use of, charges for 84 insurance on, while under construction 193 leased line, additions and betterments of 219 rail, items standing in relation to 145, 169, 195 rent and maintenance of, when used in construction 186 rent and operation of, when used in bridge and track work 130 rent of, items standing in relation to 19, 64, 188, 199 rent received from lease of track and, to steam road 200 (See also Car, Locomotives.) Excess cost of couplers replacing others removed 256 of repavjng street with improved material 251 Expense bills, printing of 18 Express business, printing and stationery for 18 matter, apportionment of wages of general office employee handling 149 offices, wages of clerks and cashiers in 4 service, revenue derived from 131, 217 Extinguishers, ilre, installation and renewing of 169, 170 F. Fare receipts used by conductors, printing of 232 registers, rents paid for 12 Fares, division of, with another carrier under agreement 65 Feeder lines installed for lighting and power business 214 Fees for filing annual reports with State 106 to directors 128 to engineering corporation for supervision and management 119 to railway association 177 to trustees and registrars in connection with interest payment 106 to witnesses and others at coroner's inquest connected with accident 226 Fences. (See Snow fences.) Ferry expenses, carrier's accounts covering 103 slips and fuel-oil tanks, maintenance of 102 Fidelity bonds, employees' payments of premiums on 106 Filing bags and envelopes for canceled tickets 168 90 Case. Filling of dirt road to head of rail 139 of land 114 of track to top of rail with crushed stone 82 {See also Leveling. ) Fire extinguishers, installation and renewing of 169, 170 hose, installation and renewing of 171, 172 Flood water, damages to road by, creation of reserve fund to repair 197 removal of, from tracks 87 Foot walks of elevated railway 155 Franchise requirements, assessment under, on basis of gross earnings 120 electric lights installed under 97 guaranty bonds furnished municipality under 75 maintenance and operation of bridge under 98 payments made under, based on gross receipts 95 repaving done under 251 widening street under 60, 116 Freight cartage included in rates 178, 187 charges found uncollectible 204 charges on company material 201 charges on scrap material delivered to purchaser 196 unloading at company expense to release cars 239 Fuel coal. (See Coal.) used with steam and gasoline equipment 6 oil tanks on wharf, maintenance of 102 Funds. (See Reserve fund.) Fuse blocks and fuses for maintenance of switch lights 181 G. Gage glasses and preservers 244 Garage expenses 212 GasoUne for automobiles 212 Gasoline motor cars, operation of 6 repairs and renewals of 6, 249 Gate apparatus at crossings, cabins or towers for 156 General exi)enses, apportionment of, to lighting department 42 miscellaneous items standing in relation to 16, 75, 96, 106, 128, 142, 175, 176, 177, 209, 230 General office clerks, salaries and expenses of, items related to Ill clerks on department accounts, salaries and exjjenses of. 94 cost when occupying part of carhouse 143 employee with miscellaneous duties, wages of 149 repairs when occupying rented oflBces 63 General officers, automobiles used by 212 salaries and expenses of, items related to 119, 246 Generating plant, hydraulic, water-supply system for 76 Glass for front of headlights 163 Globes for headlights 163 Government bridge, payment for operating rights over 37 reservation , payment for right to operate across 112 Grade of street, assessment by city for 117 change in, at expense of carrier 224 91 Case. Grading, items standing in relation to 50, 161, 258 tools used in 190, 195 Grading camp, equipment of 190 Grain doors in cars, temporary 260 Gross earnings or receipts , payments to city based upon 95, 120 Grubbing tools for removal of weeds 86 Guaranty bonds furnished under franchise requirement, premiums for 75 Guard rails at plain curves or in coimection with special work 100 of timber work on elevated railways 155 Gutters, installation of, in connection with street improvement 191 Hand cars, installation of, and repairs and renewals 238 Harps for cars 56 Hat checks furnished trainmen 166 Hauling track material from storeroom to poiat of construction 154 Headlights for cars 67 parts and supplies for 56, 163 Heaters, electric, for cars 7, 9, 56 Highway, operation rights on, payment for 32, 112 sprinkling of, revenue derived from 45 {See also Road, Street.) Hose, fire, installation of, and renewing or replacing 171, 172 Houses. (See Cabins, Carhouse, Terminal house.) Hydrants, adjustment of, in widening street under franchise requirement 60 Hydraulic generating plant, water supply system for 76 I. Idle time. (See Time.) Improvements. (See Additions and betterments.) Incandescent lamps for maintenance of switch lights 181 Income account, items standing in relation to 29, 42, 71, 95, 120, 129, 135, 200, 255 Injuries, expenses connected with, use of undistributed account for 35 items standing in relation to 160, 226 time lost through, wages paid during 16, 74, 150, 151 Inlets and sewer connections for surface water 105 Inquest , fees of witnesses and others at 226 Insignificant amounts, apportionment of 24, 115, 132, 148, 169, 171, 233 Inspectors, uniforms and badges for 106 Insurance, premiums on fidelity bonds as related to 106 premiums paid for, during construction 193 Interest earned on bank balances 135 in connection with operations 29 paid or accrued during construction 53 Interlocking system, tools used in maintenance of 73 towers containing machinery of 157 J. Janitor at general ofP.ce with miscellaneous duties, apportionment of wages of 149 Joint facilities, revenue derived in connection with 54 Joints used in connection with special work 25 I,. Labor for clearing track 86, 87, 164, 206 for construction of cross walks 46 92 Case. Labor for handling company material 85, 154, 247, 248, 262 for installation or maintenance of switch apparatus 47, 132, 182 for protecting roadway banks 60 for removing car ashes to dump 93 for repairing and renewing electric lights 97 for repairing or replacing catch basins 206 for sprinkling streets 165 for underground construction 153 for unloading freight to release ears 239 for work done for outside parties 38 Lamps, electric. (See Lighting.) Land, cost of filling 114 expense in coimection with leveling 228 for carhouse, rent of 13 for pole line, rent of 32 for shops and power houses, cost of acquiring 192 for snow fences, rent of 159 for stations and terminal grounds, cost of acquiring 192 for storage of track material, apportionment of rent of 51 for Y or switch, rent of 48 titles to, examination of, in connection with bond issue 118 Law expenses, construction account for, disposal of 130 items standing in relation to 160, 173 Lease of property to steam road, rent derived from 200 Leased lines, additions and betterments of 219 Legal services in defense of suit for abutting damages 243 Leveling of ground around buildings, handling of cinders used for 228 Levermen on derailers at steam road crossings, wages of 91 Library, books purchased for 175 License tax for operation rights in cities 95, 120 Lighting, electric, at stations 97 at stopping points along line, power purchased for 198 for avoidance of accidents 97 for carhouse, power furnished for, segregation of 33 for cars, apparatus used in 9,56 for cars and car barns, power purchased partly for 227 for elevated and subway lines, clearing account for 158 for switches 132, 181, 182 installed under franchise agreements 97 Lighting business. (See Coordinate departments.) Linemen, expenses and repairs of automobiles for 212 Locomotive features of gasoline motor cars, maintenance of 249 Locomotives, electric, definition of, as distinguished from car 6 items standing in relation to 9, 56, 145, 163, 169, 249 steam, maintenance and operation of 6 steam, rent and operation of, when used in construction 186 Loss and damage, reserve fund to meet settlements for claims of 109 of business due to interruption of traffic, reparation received for 124 through destruction of car by wreck ; 250 through theft of conductor's remittances 142 through uncollectible freight charges 204 93 ' Case. Lubricants for automobiles 212 for steam and gasoline motor equipment 6 M. Macadam surface of road, cost of laying 139 of streets, repairs to 81 Maclilnery for charging air tanks for air brakes 17, 133 for crossing gates, cabins or towers containing 156 for grading during construction 195 for interlockers, towers containing 157 for welding, crucibles used in connection with 73 In power plant, additions to, for coordinate departments 214, 257 In power plant, salary of engineer supervising installation of 24 In power station for grinding and cleaning boiler-tube caps 185 In quarry for producing ballast 242 mounted on cars 20, 195 Mall transfer from cars to post-office 83 Maintenance accounts, charges against, for departmental use of work cars 84 charges against, to effect distribution of power 33, 84 salaries of general office clerks handling 94 wages apportionable to, for time on repair work 79 wagon expense apportionable between construction and. 30 Maintenance of air-storage apparatus 17, 133, 134 of bracket and appurtenant wire supporting trolley 136 of bridge held under long-term lease or franchise 98 of building owned and partly occupied by carrier 55 of equipment 20, 45, 56, 218 of equipment belonging to another carrier 19, 186 of ferry slips and fuel oil tanks 102 of free private park 39 of lighting for subway and elevated lines, segregation of. 158 of machinery mounted on cars 20 of paving 2, 40 of switch lights at sidings 181, 182 of tools used for general purposes 73 of track 28,40,82,92 of track drainage 87 of water-supply system for hydraulic generating plant 76 of way and structures, tools used in 73 (See also Renewals, Repairs.) Management, fees paid engineering corporation for supervision and 119 Manure, receipts from sale of. 44 Material, company, freight charges against divisional accounts for 201 construction, insurance carried on 193 discounts on bills for 216 expenses connected with, apportionment of 10, 51 expenses connected with, disposition of, relative to labor 47, 50, 86, 97, 153 first handling of, from cars or boats 85 hauling of, to point of use in construction 154 purchase of, in advance of use 203, 259 sales of, profits derived from 38 unloading of, at point of use 85 94 Case. Meals to laborers at grading camp, equipment for furnishing 190 to trainmen on rush days 194 Mileage books, receipts from sale of 70 unpresented coupons of. 108 Milk checks for carrying milk, printing of 174 Miscellaneous income, items standing in relation to 38, 71, 200 Motive appliances of gasoline motor cars 6, 249 equipment of car, as distinguished from car proper 9, 56 Motormen, orders for, printing of 80 uniforms donated to 106 (See also Trainmen.) Motors installed for customers of lighting business 220 of air-brake equipment of cars 9 Municipalities, assessment by, as franchise or license tax 95, 120 assessments by, for street or sewer work 117, 138, 191, 222 guaranty bonds furnished to, under franchise 75 payment to, for operation rights 32,95,225 pajrment to, for permit to open pavement 205 receipts from, for sprinkling car service 45 revenue percentage paid to, imder franchise 95 street improvements required by 60, 116, 138, 191, 224, 251, 252 Newspapers, receipts from transportation of 217 Numbers of accounts, readjustment of, for carrier's convenience 1 of poles, painting or stenciling of 115 O. Office, dispatcher's, clock service for 184 general, cost of, when occupying part of carhouse 143 general, repairs to rented 63 operating officers', telephone service for 209 Officers, automobiles for, expenses of 212 salaries and expenses of, items standing related to 119, 246 Oil. (See Lubricants.) Oil tanks for fuel oil used by ferry, maintenance of 102 Operation, interruption of, reparation for loss caused by 124 of cars for purpose of cleaning sleet from wires 234 of cars of another company on carrier's line 64, 207, 208 of park or amusement resort, net receipts from 289 of rented equipment used in construction 130, 186 of steam and gasoline motor equipment 6 on government property, payment for right of 37, 112 on private property, payment for right of 32 on public highways and bridges, payment for right of 32, 98, 225 within city, payment for right of 95, 120 Orders for conductors and motormen, printing of 80 Ordinances, city, expense due to requirements of 101, 138, 191 Other operations, use of accounts covering 11, 36, 41, 42, 59, 255 Outside operations, classifications for, lack of 8, 36 electric motors owned in connection with 220 95 Case. Overhead contacts for connection with electric switch, repair of 47 lines, structures and fixtures for support of 65 system, pit for change between underground and 213 system, terminal house for change between underground and 147 wires, cutting of, to permit moving of buildings in street 101 P. Packing of scrap material for shipment to purchaser 196 Painting or stenciling of niunbers on poles 115 Park, improvements and maintenance of 39 operation accounts for 189 Passenger car hours, definition of 58 Passenger receipts' division of, with another carrier under agreement 64 revenue, items standing in relation to 70, 108, 221, 235 Patterns for castings 99 Paving, assessments for construction or maintenance of 2, 191, 222 incident to track construction 2, 191 macadamizing as related to 81, 139 miscellaneous items standing in relation to 46, 105 of bridge used under long-term lease or franchise 98 of street widened under franchise requirement 60, 116 on street not previously paved 117, 138, 191, 252 replacing of, after construction or repair work 152, 205, 240 replacing of, with improved material 251 Per diem on foreign cars 19 Periodicals, subscriptions to 176 Pile driver mounted on car, maintenance of 20 used in bridge and track work, rent and operation of 130 Pilots directing operation of cars, wages of 207, 208 Pipe culverts for drainage 123 lines conveying water to power station condensers 126 lines feeding hydraulic generating plant 76 Pit for change between underground and overhead systems 213 in carhouse, concrete foundation for track at 213 in yard, concrete foundation for track at 213 Planks used in steam road crossings 89 Plugs for spike holes in ties 90 Pole line, installation of, for lighting and power business 214 readjustment of, in widening street under franchise requirement 60 readjustment of, to secure proper clearance for cars 110 rent of land used as right of way for 32 Poles, brackets and wires of, for support of overhead lines 65, 136 numbers on, painting and stenciling of 115 payments to another company for privilege of attachments to 49 revenue derived from attachments to, by another company 49, 68 trolley car 56 Power apportionable to construction 33 apportionable to coordinate departments 11,36, 42 purchased, accounts covering, proper use of. 11> 43, 227 purchased, apportionment of payments covering use of cars and 199 purchased for lighting at stopping points along line 198 superintendence, salary of officer employed in 127 96 Case. Power used at shops or carhouses, temporary accounts for 33 used by operating departments, distribution of 33, 84 Power-plant buildings, items standing in relation to 126, 140, 144 equipment, items standing in relation to 167, 169, 185, 244 supplies and expenses, items standing in relation to 6, 170 Power station, boiler tubes and caps at, apparatus for cleaning.-. 167, 185 buildings of, additions to, for lighting business 257 coal for, unloading of 248 coal pocket for 140, 144 employees at, wages of, when incidentally making repairs 79 employees at, wages of, when unloading coal 248 fire extinguishers in, installation and renewing of 169, 170 ground around, handling of cinders for leveling 228 land acquired for 192 machinery in, added for use of coordinate departments 214, 257 machinery in, salary of engineer supervising installation of. 24 water-supply system for condensers in 126 Premiums. (See Fidelity bonds, Guaranty bonds, Insurance.) Printing incident to bond issue for construction or betterments 15 incident to express and freight business .* 18 incident to raising public subscription to stock 261 of cash fare receipts 232 of conductors' reports and shortage notices 23 of milk checks for carrying milk 174 of orders for conductors and motormen 80 of tariffs 80 used by clerks connected with superintendence 18 (See also Stationery.) Profit and loss, uncollectible freight charges as related to 204 from custom labor 38 from sales of material 38 Pumps of air-brake apparatus, repairs and renewals of 9 Purchasing department expenses apportionable to construction 34 Push cars, installation of, and repairs and renewals 238 R. Railing along elevated railway tracks 155 Rails, cartage of, from yard topoint of use 262 drilling of, for bonding, cost of, when merged in rail cost 141 used in connection with special work 25 used on elevated railway structures 155 (^See also Guard rails.) Rate sheets, printing of 14 Reconstruction of road purchased 211 Registers, fare, rent paid for 12 Registrars' fees in connection with paying out bond interest 106 Relief department, operation of and contributions to 16 Renewals of electric lights and wiring 97 of equipment parts and attachments 7,9,145 of fire extinguishers 170 of fire hose 172 of hand and push cars and of velocipedes 238 97 Case, Renewals of motive appliances for gasoline motor car 249 of paving 2, 152 of pole numbers 115 of tools used in maintenance and for general purposes 73 Rent derived from attachments to poles by another company 49, 68 derived from lease of dummy freight line to steam road 200 derived from offices in carrier's building 55 for use of private property under operation rights 32 of equipment, items standing in relation to 19, 64, 188, 199 of equipment used in bridge and track work 130 of equipment used in construction 186 of fare registers used on cars 12 of land for location of carhouse 13 of land for location of pole-line right of way 32 of land for location of snow fences 159 of land for location of Y or switch 48 of land for storage of track material used partly in construction 51 of leased lines, amortizement of expenditures embraced In 219 of subway space occupied by transmission line 241 of telephone lines 96, 209 of tracks and terminals, items standing in relation to 54, 208 Rented buildings and offices, repairs of 61 equipment, expenses connected with 130, 186 waiting room, repairs to 62 Renumbering of primary accounts for carrier's convenience 1 Repair wagon expenses apportionable to construction 30 Repairs by power-plant employees, wages apportionable to 79 for steam road, revenue derived from 236 of automobiles 212 of buildings owned or held under long-term lease 61 of buildings rented from month to month 61 of catch basins for drainage 206 of damage by floods, creation of reserve fund to meet 197 of damage to car of another company, payment to meet 180 of electric lights and wiring 97 of electric switch apparatus 47 of equipment 6,45,99,186,249 of equipment attachments 145 of equipment parts 7, 9, 99, 163 of gasoline motor cars 6, 249 of hand and push cars and of velocipedes 238 of offices rented by carrier 63 of paving 2, 40, 81, 205, 240 of power-plant equipment 167, 185 of right-of-way ditches 162 of steam equipment 6 of terminal houses for change from overhead lines 147 of tools used in maintenance or for general purposes 73 of track, expenses incident to 40,205,240 of waiting rooms rented by carrier 62 Repaving. (See Paving.) 6970°— 11 7 98 Case. Replacing of catch basins 206 of fire hose 172 of pa\dng 152, 205, 240 of power-plant equipment 167, 185 Reports, fees for filing of, with State 106 salaries of clerks and engineers engaged in making out Ill Reseating machines at power stations 185 Reservation, government, payment for operation rights on 112 Reserve fund to cover repairs of damage by floods 197 to meet settlements of loss and damage claims 109 Reservoirs for feeder system of hydraulic generating plant 76 Resort. (See Park.) Retaining wall for protection of banks against tides 50 Revenue, baggage, transportation of dogs as related to 245 express 131, 217 freight, cartage expense as related to 178, 187 freight, charges on company material as related to 201 lighting department 71, 255 park or amusement resort 189 passenger, conductors' shortages as related to 221 passenger, miscellaneous items standing related to 108, 235 sales 38, 196 transportation, items standing in relation to 33, 45, 84, 124, 236, 245 (See also Rent.) Right of way, items standing in relation to 60, 110, 116, 117, 161, 222, 224, 237, 243 pole Ime, rent paid for 32 Road and equipment, additions and betterments made to leased 219 miscellaneous items under 15, 51, 75, 118, 125, 193, 261 rent derived from lease of 200 Road, macadamizing, or filling to head of rail 139 (See also Highway, Street.) Road purchased, expenditures for reconstruction of 211 Roadway and track expenses, items standing in relation to . . 50, 73, 86, 87, 92, 162, 206, 238 and track labor, items standing in relation to . . 47, 50, 82, 86, 87, 92, 162, 164, 206 tools, items standing in relation to 195, 238, 242 Rubber bands used by conductors 231 S. Salary of clerks compiling data for reports Ill of clerks in general office handling department accounts 94 of employees at garage in charge of automobiles 212 of engineer supervising construction and machinery installation 24 of engineers compiling data for reports Ill of purchasing agent and assistants apportionable to construction 34 of superintendent of power 127 (See also Wages.) Sale of manure from stables 44 of material from store 38 of scrap material 196 of steam shovel after use in construction 196 Case. Sales account, net revenue from 38 Salvage amount from car destroyed by wreck 250 value of tools at completion of construction 104 Scale cleaners. (See Boiler tubes.) Scales, portable and stationary, in storeroom, installation of 183 Scrap material, preparation and delivery of, to purchaser 196 Service cars. {See Car.) Sewer assessment by city 117, 222 connections installed in widening street under franchise 60 connections of track inlets for surface water 105 tile for repair of right-of-way ditches 162 Shippers' loss and damage claims, reserve fund to meet settlements of 109 Shop equipment, miscellaneous items standing in relation to 134, 183 expenses, distribution of, to accounts affected 107 land, cost of acquiring 192 machinery and tools, items standing in relation to 17, 133, 134 motors, distribution of power used by 33 service chargeable to outside parties or to construction 31, 38 Shortage notices, printing and furnishing 23 Shortages of conductors, relief granted for 221 Sidewalks, adjustment of, in widening street under franchise 60, 116 installation of, in connection with street improvement 191 Signal and interlocking systems, items standing in relation to 73, 91, 157 Signs, fixed, for showing destination of cars 77 portable, for attracting traffic 179 portable, for guidance of passengers 77, 179 Sleet, attachment for cleaning wires from 233 trainmen engaged in cleaning wires from, wages of 234 Slips, ferry, maintenance of 102 Snow, removal of, items standing in relation to 78, 88, 159, 234 Snow fences, installation and building of 159 placing and removal of 88, 159 rent of ground for 159 Snow plows, installation of, and repairs and renewals 145 Spark plugs for motive features of gasoline motor cars 249 Special work, material classible as 25, 100 repair of overhead contacts as related to 47 Springs for cars 56 Sprinkling of roadway and track on street 40 of street in front of stations 165 of street when incident to track work or paving '.. 40 of street, receipts from city for 45 Sprinkling car, operation and maintenance of 45 devices for removing weeds 86 Stable expenses, apportionment of, to accounts affected 59 items standing in relation to 30, 44, 212 Station agent, substation agent acting as, apportionment of wages of 148 wages of, apportionable to superintendence 254 Station employees, items standing in relation to 4, 22, 165, 239 Stations, electric lamps and wiring at, repairs and renewals of. 97 land acquired for 192 100 Case. Stations, paving and other street work in connection with 191 sprinkling in front of 165 telephones located in, tolls and rents for 209 (See also Waiting rooms.) Stationery expenses, distribution of, to accounts affected 14, 18 incident to raising public subscription to stock 261 miscellaneous items standing in relation to 23, 80, 168, 231 used by superintendence clerks 18 used in connection with operation of cars 14 used in handling express and freight business 18 {See also Printing.) Steam equipment, operation and maintenance of. ' 6, 186 rent paid for 186 Steam road crossings, plank used at 89 crossings, wages of leverman for derailer at 91 repairs, service of work car in connection with 236 Steam shovel mounted on car, maintenance of 20 owned at close of construction, disposal of. 195 Stenciling of numbers on poles 115 Stock. (See Capital stock.) Stone crusher at quarry for producing ballast 242 crusher mounted on car, maintenance of. 20 filling for track 82 Stopping points along line, power for electric lights at 198 Storage air-tanks for air-brake apparatus 17, 133 land for track material, rent of, apportionable to construction 51 Store expenses, apportionment of, to accounts affected 10, 59 handling of scrap material as related to 196 rent of storage ground for material as related to 51 Stores department, salaries of clerks handling accounts for 94 Storeroom expense, charges for custom labor covering 31 scales and stoves, installation of. 183 Stoves in storerooms, installation of ^. . 183 Street, crossings for, installation of 117 grade of, improvements on 117, 224 operation rights on and across 32 planks for steam road crossings in 89 sprinkling of 40, 45, 165 widening of, under franchise requirement 60, 116 {See also Cross walks, Paving, Road.) Structiires for support of overhead construction, definition of. 65 Sttunps, removal of, from right of way 258 Subaccounts for motive features of gasoline motor cars 249 for segregation of power superintendence 127 indicated in classifications, use of 5, 146 Subscriptions to funds for entertaining conventions 72 to periodicals 176 to stock, public , expense incident to raising 261 Substation employee with miscellaneous duties, apportionment of wages of. 79, 148, 254 Subway lines, apportionment of lighting expense between elevated and 158 space occupied by transmission line, rent for 241 101 >-.. > •.• , ',.'..'•>. Case. Superintendence of construction, salary of engineer engaged in 24 of transportation, items standing in relation to 21, 106, 127, 184 of way and structures, engineers' salaries as related to Ill Superintendent of power, salary and expenses of 127 Supervision of cars for other companies 54 of operation, fees to engineering corporation for 119 Suspense accounts, use of 125, 189 Switch, rent of land for location of 48 repair of connections for operating 47 Switch lights, maintenance of 181, 182 placing wire for operation of 132 Switch rods or hooks for throwing tongue switches 229 T. Tanks for air used for air-brake equipment 17, 133 for fuel oil used in ferry operation 102 Tariffs, printing of 80 Taxes, accounts for, paid by carrier operating lighting business 42 accounts for, when arising in connection with operations 29 franchise, levied by cities 95, 120 items standing in relation to 32, 37, 95, 112, 120, 225 license, levied by city 120 proceeds from, when voted to carrier by districts along line 129 Teaming. (See Cartage.) Telephones, dry batteries for 230 tolls and rents payable for 96, 209 Terminal grounds, land acquired for 192 house for change of overhead to underground line 147 Theft, loss of conductors' remittances by 142 Tickets, canceled, envelopes and bags for filing of 168 redeemed, use of open account in connection with 69 sale of, at stores along line , commissions and wages for 22 (See also Mileage books.) Tides, retainmg wall for protection of banks against 50 Ties, plugs for filling spike holes in 90 purchase of, in advance of use 259 renewals of, distribution of, over fiscal year 259 used in connection with special work 25 Tile for repair of right-of-way ditches 162 Time, car, consumed between carhouse and jwint of service 58 car, lost between trips 58 car, lost through blockades and other causes 58 employees', lost on account of injuries, payments for 16, 74, 150, 151 employees', spent in waiting while on duty 223 rent accruing for, of rented equipment lying idle 186 Titles of real property, examination of, in connection with bond issue 118 Tolls for telephone service 96,209 Tools for clearing weeds from track and right of way 86 for construction work 104 for general purposes, maintenance of 73 for grading 190 •;\u^"H- 102 Case. Tools for maintenance work 73 repairs and renewals of 73 roadway, items standing in relation to 195,238, 242 Tower wagon expense apportionable to construction 30 Towers for crossing gate apparatus 156 for interlocker machinery 157 Track conduit, cleaning of 28 construction, expense incident to 2, 51, 154, 191, 224, 262 construction, temporary, compelled by sewer work 121 construction, underground, labor used in 153 cranes, power used in operation of 227 drainage 87, 105, 206 expenses. {See Roadway and track expenses.) filling, crushed stone used for 82 foundation at pit in carhouse or yard 213 * labor. (See Roadway and track labor.) laying, items standing in relation to 130, 153, 262 maintenance, supplies for 92 material, hauling of, from storeroom to point of use 154 material, storage of, apportionment of rent of land for 51 obstructions, removal of 86,87, 110, 164 paving. (See Paving.) reconstruction on road purchased 211 rent received from another company for joint use 54, 208 rent received from steam road for exclusive use 200 repairs, expense incident to 40, 51, 113, 205, 240 shop, labor and supplies at 92 sprinkling -. 40 work, rent and operation of equipment used for 130 Trainmen, burial expenses of, when killed by passenger 160 hat checks furnished to 166 meals furnished to, on rush days 194 wages of, when acting as pilots 207 wages of, when on duty but Inactive ^ 223 wages of, when operating cars to clean wires 234 (See also Conductors, Motor men.) Transmission system, items standing in relation to 147 rent of subway space for use of 241 tools used in maintenance of 73 Transportation expenses, miscellaneous items in relation to 83, 97 revenues, miscellaneous items in relation to 33, 45, 84, 124, 236, 245 Trees along track, trimming of. 164 on right of way, cutting of 258 Trestle at coal pocket 140 parts, accotmts proper for 155 Trial of person killing trainman, expense incident to 160 Trip sheets, printing and furnishing of 23 TroUey parts for cars 56 Trolley wire. (See Wires, Wiring.) Trucks for cars 9, 56 Trust company, payment to, for certification of bonds 125 103 Case. Trustees, commissions and fees to, for paying out bond interest 106 payments to, in connection with bond issue for construction 15, 125 Tube cleaners for boiler tubes at power stations 167, 185 Timnels. {See Subway.) Turn-outs made to order 25, 100 U. Uncollectible freight charges 204 Undergrade crossings, cattle passes in the nature of 122 Underground conduits, cleaning of 28 construction, labor used in 153 system, pit for change from overhead to 213 system, terminal house for change from overhead to 147 Undistributed accounts, use of 10, 14, 18, 35, 59 Uniforms for employees 106 United States Government property, payments for operation rights over 37, 112 Unloading expense. {See Cinders, Coal, Freight, Material.) V. Vehicles. {See Automobiles, Tower wagon.) Velocipedes, installation of, and repairs and renewals 238 W. Wages during time lost through disability or injury 16, 74, 150, 151 incident to operation of steam or gasoline motor equipment 6 incident to sale of tickets at stores along line 22 incident to service at temporary break in line 113 incident to use of cars by contractor 84 of blacksmiths and helpers at track shop 92 of bridge tenders on bridge used under lease or franchise 98 of carhouse employees for time used in unloading coal 247 of clerks and cashiers in express offices 4 of clerks in carhouses 21 of clerks in general office when handling department accounts 94 of general office employee having miscellaneous duties 149 of leverman for derailer at steam road crossing 91 of pilots assigned to direct operation of cars 207, 208 of power-plant employees for time used in unloading coal 248 of power-plant employees for time used on repair work 79 of substation attendant with miscellaneous duties 1*8, 254 of trainmen while inactive during hours of duty 223 of trainmen while operating cars to clean wires 234 {See also Labor, Salary.) Wagons, repair, expenses of, apportionable to construction 30 Waiting rooms, rented, repairs of 62 Walks along track of elevated railway 155 Wall for protection of banks against tides . 60 Washers for cars 56 Waste for automobiles 212 for steam and gasoline motor equipment 6 104 Case. Water, damage by, reserve fund to meet deferred repairs of lOT protection of banks against, retaining wall for 50 removal of, when due to melting of snow in street 78 removal of, from track 87 track inlets and connections for 105 used by steam and gasoline motor equipment 6 Water-supply system for hydraulic generating plant 76 for power station condensers 126 Way and structures depreciation 52 Way expenses, miscellaneous items standing in relation to 32, 48, 110, 121 Waybills, printing of 14 Weeds, clearing track and right of way of 86 Welding machine, crucibles used in connection with 73 Wharf, slips and structures at. {See Ferry.) Wheels for cars 56 Wires, attachment of, to carrier's poles, receipts derived from 49, 68 attachment of, to poles of another company, payments for 49 bracket, for support of trolley line, maintenance of 136 cleaning of, wages of trainmen operating cars for 234 cutting of, to permit moving of buildings on or across street 101 stringing of, over bridge, payment to city for privilege of 225 {See also Distribution system, Transmission system.) Wiring for air-brake equipment on cars 9, 56 for electric appliances on cars 7, 9, 56 for electric connection with electric track switch 47 for electric lights 97 for electric switch lights 132, 181 for motive parts of gasoline motor cars 249 Witnesses at coroner's inquest, fees to 226 Work cars. (See Car.) Wreck, loss caused by destruction of car in 250 Y. Y-track, rent of land for location of 48 Y ard, track foundations at pit in 213 INDEX TO CASES BY ACCOUNTS. Classification of Expenditures for Road and Equipment. Case. Road and equipment accounts in general 26, 57, 202 Road and equipment accounts indicated by character 26, 33, 34, 84, 99, 104, 107, 114, 171, 186, 203, 214, 219, 220, 250, 256 Road: 1. Engineering and superintendence 24 2. Right of way 60,110,116,117,161,191,222,224,237,243 3. Other land used in electric railway operations 191, 192 4. Grading 50,161,190,195,258 5. Ballast 137,139 7. Rails, rail fastenings, and joints 100,141 8. Special work 25, 100, 132 9. Underground construction 153 10. Paving 2,46,60,105,116,117,138,139,152,191,222,251,252 11. Track laying and surfacing 130,139,153,154,262 12. Roadway tools 195,238,242 14. Elevated structures and foundations 155 15. Bridges, trestles, and culverts 123, 130, 140, 155 16. Crossings, fences, cattle guards, and signs 46, 89, 117, 122, 156, 159 17. Interlocking and other signal apparatus 132,157 19. Poles and fixtures 65.115 21. Transmission system 147 22. Distribution system 65, 220 24. Power-plant buildings 24, 126, 140, 144, 257 27. Shops and carhouses 24, 143, 144, 183, 213 28. Stations, waiting rooms, and miscellaneous buildings 140, 144, 191, 213 30. Power-plant equipment 167, 169, 185, 244, 257 32. Shop equipment 134, 183 33. Park and resort property 39 34. Cost of road purchased 211 Equipment: 35. Cars 67,145,169 36. Locomotives 145, 169 37. Electric equipment of cars 67, 233 38. Other rail equipment 145, 169, 195 General expenditures: 40. Law expenses 130, 173 41. Interest 29, 53 44. Miscellaneous 15,51,60,75,118,125,130,193,261 (105) 106 Classification of Operatinq Revenues. Case. Operating revenue accounts in general 27, 57 Operating revenue accounts indicated by cliaracter 54, 201 Revenue from transportation: 1. Passenger revenue 69, 70, 108, 221, 235 2. Baggage revenue 245 5. Express revenue 131, 217 7. Freight revenue 178, 187 9. Miscellaneous transportation revenue 33, 45, 84, 124, 236, 245 Revenue from operations other than transportation: 15. Rents of tracks and terminals 54,200,208 17. Rents of buildings and other property 49,55, 68 19. Miscellaneous 71, 84, 189 Classification of Operating Expenses. Oi)erating expense accounts in general 3, 27, 34, 202 Operating expense accounts indicated by character 31, 33, 34, 38, 42, 45, 54, 79, 84, 99, 109, 127, 148, 149, 189, 197, 201, 203, 208, 247, 248, 250 Way and structures: 1. Superintendence of way and structures 18, 94, 111 Maintenance of way (for class C roads) 1 Maintenance of roadway and track (for class B roads) 1 2. Ballast 82,137,240 3. Ties 85,90,259 4. Rails 85 5. Rail fastenings and joints 85 6. Special work 47, 85 8. Roadway and track labor 47,50,82,86,87,92,162,164,206 9. Paving 2,81,98,205,240,251 10. Miscellaneous roadway and track expenses .... 50, 73, 81, 82, 86, 87, 92, 162, 206, 238 11. Cleaning and sanding tracks 28, 40, 45, 73, 86 12. Removal of snow, ice, and sand 73, 78, 87, 88, 159, 234 13. Tunnels 158 15. Bridges, trestles, and culverts.. 73,98 16. Crossings, fences, cattle guards, and signs 88,89 17. Signal and interlocking systems 73, 181, 182 19. Other miscellaneous way expenses 32, 48,102, 110, 112, 121 20. Poles and fixtures 115, 136 22. Transmission system 147 23. Distribution system 5, 136 24. Miscellaneous electric line exi)enses 32, 49, 73, 101, 158, 241 25. Buildings and structures 5, 61, 63, 73, 76, 97, 102, 146, 172, 228 26. Depreciation of way and structures 52, 215 27. Other operations— Dr 11,36, 41, 42 28. Other operations— Cr 11, 36, 41 , 42, 255 Equipment: 29. Superintendence of equipment 18, 94 30. Power-plant equipment 167, 185, 244 32. Passenger and combination cars 6, 7, 9, 19, 56, 77, 145, 163, 249, 256 33. Freight, express, and mail cars 6,7,9,19,56,145,163,249,256 34. Locomotives 6,9,56,145,163,249 35. Service cars 9,19,20,45,56,145,163,218,249,256 36. Electric equipment of cars 9,19,20,56,218,233 107 Equipment— Continued. Case. 37, Electric equipment of locomotives 56 38, Shop machinery and tools 17, 133, 134 39, Shop expenses 92, 107 40, Horses and vehicles 30,212 42. Depreciation of equipment 62, 215 43. Other operations— Dr 11,36,41,42 44. Other operations— Cr 11,36,41,42,255 Traffic: 45. Superintendence and solicitation 22 46. Advertising 39, 72, 179, 189 Conducting transportation: 48. Superintendence of transportation 18, 21, 106, 127, 184, 254 51. Fuel for power 6 52. Water for power 6 53. Lubricants for power 6 54. Miscellaneous power-plant supplies and expenses 6, 170 56. Power purchased 11, 43, 84, 198, 199, 227 58. Other operations— Dr 11, 36, 41, 42 59. Other operations— Cr 11,36,41,42,255 60. Passenger conductors, motormen, and traiimien 6, 207, 223 61. Freight and express conductors, motormen, and trainmen 6, 207, 223 62. Miscellaneous car-service employees 84, 91, 98, 113 63. Miscellaneous car-service expenses 12, 14, 17, 56, 77, 93, 106, 121, 133, 163, 166, 170, 174, 179, 194, 229, 232, 260 64. Station employees 4,22,165,239 65. Station expenses 62, 97, 165 66. Carhouse employees 93 67. Carhouse expenses 13 68. Operation of signal and interlocking systems 91, 181 69. Operation of telephone and telegraph systems 96, 230 72. Other transportation expenses 83, 97, 194 General and miscellaneous 42, 103 73. Salaries and expenses of general officers 119, 246 74. Salaries and expenses of general office clerks 94, 111 75. General office supplies and expenses 63 76. Law expenses 160, 173 77. Relief department expenses 16 79. Miscellaneous general expenses. 16, 75, 96, 106, 128, 142, 150, 151, 175, 176, 177, 209, 230 80. Other operations— Dr 11,36,41,42,59 81. Other operations— Cr 11,36,41,42,59,255 Undistributed accounts 35 82. Injuries and damages 16,35,74,150,151,160,180,210,226 83. Insurance 75, 106 84. Stationery and printing 14, 18, 23, 80, 168, 231 85. Store expenses 10, 34, 51, 59, 94, 196 86. Stable expenses 30,44,59,212 88. Rent of equipment 19,64,188,199 O APPENDIX B Alphabetical List of Items of Expense in the Operation of Electric Railways Through the courtesy of the Central Electric Accounting Conference, this alphabetical Hst of items of expense in the operation of electric railways is published. This list has not been revised by the Committee or officially approved by the Accountants* Association. It is a verbatim copy of one published in pamphlet form by the Central Electric Accounting Confer- ence and is republished in this form with the consent of the Conference. Appendix B CENTRAL ELECTRIC ACCOUNTING CONFERENCE Alphabetical List of Items of Expense in the operation of ELECTRIC RAILWAYS Classified according to the Interstate Commerce Commission and American Electric Railway Accountants* Association Standard Classification of Accounts (Reprint) Central Electric Accounting Conference 1910-1911 President S. C. ROGERS Treasurer Mahoning & Shenango Ry. and Light Co., Youngstown, Ohio Vice-President C. E. THOMPSON Auditor Chicago 6c Milwaukee Electric R. R. Co., Chicago, 111. Secretary- Treasurer A. F. ELKINS Auditor Columbus, Delaware & Marion Ry. Co., Columbus, Ohio EXECUTIVE COMMITTEE The Officers of the Conference and F. K. YOUNG • Auditor Scioto Valley Traction Co., Columbus, Ohio E. L. KASEMEIER Auditor Ohio Electric Ry. Co., Springfield, Ohio A. J. LAMB Chief Clerk Toledo Rys. and Light Co., Toledo, Ohio C. B. BAKER Auditor Toledo, Bowling Green & Southern Traction Co., Findlay, Ohio The operations of electric railroads are so diversified that the compilation of a complete list of items of ordinary expense would be an extremely difficult task. It is not assumed that the following list is complete, but that it is comprehensive enough Jor general require- ments of clerks and others engaged in distributing charges to the proper (operating) accounts, when. used as an auxiliary to the text of the accounts. Various sources of information have been freely drawn upon and the list as presented is a compilation of similar lists previously prepared by other organiza- tions, with such condensation or amplification as has been deemed desirable. The following publications have been consulted : American Electric Railway Accountants' Association Classification adopted as standard October 15, 190S. Interstate Commerce Commission Classification of Operating Expenses, first issue, 1908. Accounting Bulletin No. 5, published May 1, 1910, by Interstate Commerce Commission as approved by Com- mittee of American Electric Railway Accountants' Associa- tion. List of Electric Items published April, 1910, by Stone & Webster Management Association. ACCOUNTS. Item. Account No. Superintendent of Way and Structures 1 Ballast 2 Ties 3 Rails 4 Rail Fastenings and Joints 5 Special Work 6 Underground Construction : . 7 Roadway and Track Labor 8 Paving 9 Miscellaneous Roadway and Track Expenses 10 Cleaning and Sanding Track 11 Removal of Snow, Ice and Sand 12 Tunnels 13 Elevated Structures and Foundations 14 Bridges, Trestles and Culverts 15 Crossings, Fences, Cattle Guards and Signs 16 Signal and Interlocking Systems 17 Telephone and Telegraph Systems 18 Other Miscellaneous Way Expenses 19 Poles and Fixtures 20 Underground Conduits 21 Transmission System 22 Distribution System 23 Miscellaneous Electric Line Expenses 24 Buildings and Structures 25 Other Operations — Dr., 27 Other Operations — Cr 28 Superintendent of Equipment 29 Power Plant Equipment 30 Substation Equipment 31 Passenger and Combination Cars 32 Freight, Express and Mail Cars 33 Locomotives 34 Service Cars 35 Electric Equipment of Cars 86 Electric Equipment of Locomotives 37 Shop Machinery' and Tools 38 Shop Expenses 39 Horses and Vehicles 40 Other Miscellaneous Equipment Expenses 41 Other Operations — Dr 43 Other Operations — Cr 44 Superintendence and Solicitation 45 Advertising 46 4 Item. Account No. Miscellaneous Traffic Expenses 47 Superintendence of Transportation 48 Power-Plant Employees 49 Substation Employees 50 Fuel for Power 51 Water for Power 52 Lubricants for Power 53 Miscellaneous Power-Plant Supplies and Expenses 54 Substation Supplies and Expenses 55 Power Purchased 56 Power Exchanged — Balance 57 Other Operations — Dr 58 Other Operations — Cr 59 Passenger Conductors, Motormen and Trainmen 60 freight and Express Conductors, Motormen and Train- men 61 Miscellaneous Car-Service Employees 62 Miscellaneous Car-Service Expenses 63 Station Employees 64 Station Expenses 65 Carhouse Employees 66 Carhouse Expenses 67 Operation of Signal and Interlocking Systems 68 Operation of Telephone and Telegraph Systems 69 Express and Freight Collections and Delivery 70 Loss and Damage 71 Other Transportation Expenses 72 Salaries and Expenses of General Officers 73 Salaries and Expenses of General Office Clerks 74 General Office Supplies and Expenses 75 Law Expenses 76 Relief Department Expenses 77 Pensions 78 Miscellaneous General Expenses 79 Other Operations — Dr 80 Other Operations — Cr 81 Injuries and Damages 82 Insurance 83 Stationery and Printing 84 Store Expenses 85 Stable Expenses 86 Rent of Tracks and Terminals , 87 Rent of Equipment 88 Note. — Some items are included in so many accounts that references to account numbers are omitted. A Item. Account No. Accident insurance premiums 83 Acids (under name) Adding mactiines 75 Addressing macliines 75 Adjusters' expenses and salaries 82 Advertising 4a-7(>-79-82 Air compressors and storage tanks (stationary in sliops or car barns) — Maintenance 3S Operation 63 Air muffler 32-33-34-35 Alcohol Ammeters (electric plant) 22-23-30-31 Ammonia Anchors 14-15-16-20 Architects 1 Arc lights Arc light carbons Arc light globes Arc suspension Armatures and parts 30-31-36-37-38 Armatures and parts (air compressors) 32-33-34-35 Armature winders (mechanics) 30-31-36-37-38 Armature winders (mechanics) (air compressors) 32-33-34-35 Arm rests 65-75-85 Asbestos •. Asbestos ribbon Ash convej'ing machinery (steam plant) 30 Assessments for sewer connections and repairs to undergrade crossings 16 Assessments for street paving and repairs to grade crossings 16 Assistant division superintendents 48 Assistant General Manager 73 Attorneys' expenses fees, and salaries 76-82 Attractions for promoting travel 46 Audit of general books 70 Auditor 73 Auditor, assistant 74 Auditor, traveling 74 Automobiles 40 Automotoneers 36-37 Awnings Axe, saw, emergency (rolling stock) 63 Axes (rolling stock) 32-33-34-35 6 B Item. Account No. Babbitt metal Badges, employees Ballast (labor S) 2 Batteries for electric bells in cars 63 Batteries, storage (electric, plant or cars) . .30-31-3G-37-G3 Battery hydrometers 54-55 Battery jars 55 Bearings for electric equipment of cars 36-37 Bedding (stables) 8fi Bell cord C3 Bell cord fixtures 32-33-34-35 Bells (rolling stock) 32-33-34-35 Belt fixtures .30-31-3S Belt tighteners 30-31-38 Belts (for machines) 30-31-38 Bicycles ... 40 Bill clerks 04 Blank books 84 Blank forms 84 Blankets (stable) S6 Binders (oflice) 75 Blacksmiths (mechanics) Blocks, rubbing 30 Blotters 84 Blotting paper 84 Blow torch burners and pai'ts 39 Blue Vitriol 17-18-55 Boilers 17-25-30-38 Boiler appliances 17-25-30-38 Boiler compound 17-25-38-52 Boiler fittings 17-25-30-38 Boiler inspection 54 Boiler insurance 83 Boiler room employees (power plant) 49 Boiler settings 17-25-30-38 Boiler tube cleaners 17-25-30-38 Bolt ends Bolts Bonds (rail or track) 23 Bookkeepers 74 Books (blanks) 84 Books (law) 76-82 Boosters (electric) 30-31 Borax 39-63 Boxes for lightning arresters 20-30-31-36-37 Braces, cross arm 18-20 Braces, rail 5-23 7 Item. Account No. Brackets 18-20-32 Brackets, coat and hat 32-33-34-35 Brackets for headlight 32-33-34-35 Bracket, retriever 32-33-34-35 Brakes 32-33-34-35 Brake appliances 32-33-34-35 Brake, hangers and parts 32-33-34-35 Brake heads 32-33-34-35 Brake shoes 32-33-34-35 Brasses (rolling stock) 32-33-34-35-36-37 Brass fixtures 32-33-34-35-36 Brass trimmings (rolling stock) 32-33-34-35 Brick Bridges 15-16 Bridge foremen 15-16 Bridge rentals to corporations or individuals 19 Bridge rentals to Government (taxes) Bridge tenders 62 Bridge tolls, to corporations or individuals 19 Bridge tolls to Government (taxes) Briefs (law) 76-82 Brooms, corn Brooms, stable 86 Brooms, track 11-12 Brush holders 30-31-38 Brush holders and parts (electric equipment of cars) .36-37 Brushes, flue 54 Brushes, for generators 32-33-34-35-36-37-54-55 Brushes for washing cars 63 Brushes, horse 86 Brushes, scrubbing Brushes, track 11-12-32-33-34-35 Buckets Buggies 40 Buggies, material or repair parts 40 Builders' hardware Building material Building permits 25 Bumpers (cars) 32-33-34-35 Cable construction for cable traction 7 Cables, switchboard 17-18-30-31 Item. Account No. Calculators, mechanical 75 Canals (for power plant) 30 Candles Canvas or cluck for rolling stock 32-33-34-35 Canvassing and soliciting 46 Carbolineum 3-20-23 Carbons for arc lights Carbons for headlights 63 Carbon paper 84 Carborundum wheels 38 Carpenters Cars, the term " car " includes the car body and trucks, electric bells and wiring, elec- tric heaters and wiring, electric lighting and wiring and airbrake equipment and wiring 32-33-34-35 Cars, electric equipment includes the electric motive equipment and wiring necessary to transfer current from trolley to motor 36-37 Cars, (rolling stock) 32-33-34-35 Cars, baggage 33 Cars, express 33 Cars, freight 33 Cars, mail 33 Cars, maintenance of foreign 32-33-34-35 Cars, passenger 32 Cars, private 32 Cars, rents per diem of foreign 88 Cars, salt 35 Cars, sand 35 Cars, sprinkling 35 Cars, supply 35 Cars, water 35 Cars, work 35 Car cleaners (laborers) 66 Car curtains 32-33-34-35 Car curtain fixtures 32-33-34-35 Carhouse clerk whose duty is to furnish con- ductors with tickets, etc., and receive from conductors their daily remittances 48 Carhouse employees 66 Carhouse foreman 66 Car house, rent paid for 67 Car inspectors 66 Car oilers 66 Car placers 66 Car service employees 62 Car shifters 66 Car steps 32-33-34-35 Item. Account No. Car stove fireman 66 Carts 40 Carts (material or repair parts) 40 Cashiers 74 Cash stolen from safe provided by carrier for deposits of conductors and agents receipts and sales 79 Cattle guards 16 Cement Chairs for rails 5-23 Chamois skins Charcoal Check plates 32-33-34r-35 Check valves Chief engineers, civil, electrical and mechanical 1-29 Chimneys for headlights 63 Choke coils 22-23 Cinders for ballast (labor S) 2 Circuits (heat, light, power) for rolling stock 32-33-34-35-36-37 Circuit breakers 23-30-31-36-37-38 Cisterns 25 Claim agents' salary and expenses 82 Claim agents' assistants, salary and expenses 82 Clamps for welding rail joints 5 Clay tubes Cleaners, car 66 Clerks 1-29-45-48-74 Clincher ears 23 Clock in dispatchers' office 48 Clutches 30-38 Coal and ash conveyors 30 Coal for heating 63-65-75 Coal for power 51 Coal hods (car heaters) 63 Coal passers (steam plant) 49 Coin bags 65-75 Coke for heating 39 Coke for welding rail Joints 5 Commutators and parts 30-31-32-33-34-35-36-37-38 Condensers (steam plant) 30 Conductors (rcv^enue cars) 60-61 Conductors' books 63 Conductors' fare box 63 Conductors' lanterns 63 Conductors' punches 63 Conductors, underground system 23 Conduits 10 Item. Account No. Connectors, wire 23 Contact plates 36-^7 Contact segments 36-37 Contact shoes (third rail system) 36-37 Contacts, amount paid other companies for privilege of attaching contacts to their poles 24 Contingent expenses 79 Controller and parts (rolling stock) 3(>-37 Converters, rotary 31 Copying books 84 Copying brushes 75 Copying cloths 84 Cord, bell 03 Cord, register G3 Cord, trolley 63 Coroners' expenses and fees 82 Cotters Counsel, general 73-76-82 Couplers, trail cars 62 Coupling pins 32-33-34-35 Court costs 76-82 Court records '. 76-82 Court stenographers' fees 76-82 Cranes (steam plant, shop, carhouse) 30-38 Crews operating electric sweepers 12 Crews operating snow plows 12 Crews operating work cars Cross-arm braces 17-18-20 Cross arms for poles 17-18-20 Cross arm pins 17-18-20 Crossing gates 16 Crossings, grade or highway 16 Crossings, flagmen 62 Crossings, electric line 23 Crossings, track ( special work ) 6 Cross-overs track (special work) 6 Crow bars ~. 10 Culverts 15 Curtains, window (for rolling stock) 32-33-34-35 Currycombs 86 Curve grease 11 Curves, track (special work) 6 (Ordinary curves should be treated as " rails " and other curves as "special work.") Cuspidors , 32-38-34-35-65-75 Cut-out boxes and parts 22-23-30-31-36-37 11 D Item. Account No. Damage claims, ejectment from cars 82 Damage claims, electrolysis 82 Damage claims, stock killed or injured 82 Damage claims, persons injured or killed 82 Damage claims, property damages 76-82 Damage claims, vehicles damaged 82 Damper regulators 30 Dams (power plant) 30 Dashers and parts 32-33-34-35 Daters, agents' 65 Dating stamps (office) 75 Deflector plates 36-37 Deposition expenses 76-82 Dispatchers 48 Diaphragms 32-33-34-35-36-^7 Dies for agents' daters 65 Dimmers for headlights 63 Division engineers 1 Division superintendents 48 Division superintendents, assistant 48 Doctors' expenses, fees and salaries 82 Dodgers (printing) 46 Donations, for attractions 46 Donations, other than attractions 79 Door plates 32-33-34-35 Door sheaves and connections 32-33-34-35 Drafting instruments 1-29 Draftsmen 1-29 Drains Draught machinery 30 Draw bars and parts, rolling stock 32-33-34-35 Drills 10-38 Drivers, express 70 Drivers, express helpers 70 Driveways 25 Duck or canvas for rolling stock 32-33-34-35 Dumps ( roadway ) 10 Dusters (labor cleaning rolling stock) 66 Dusters, feather 39-63-65-75 Dust pans 3^63-65-75 Dynamite 10 Dynamos 17-18-30-31 Dynamo attendants 49 12 Item. Account No. Economizers (steam plant) 17-25-30-38 Electric heaters, for rolling stock 32-33-34-35 Electricians (mechanics) Electric sweepers 35 Electroliers Electrolysis »2 Electrolyte 22-23 Elevator, freight 25 Elevator, passenger 25 Emery cloth Emery wheels 38 Employees (indexed by occupation) Employees, sub-station 50 Engineers (chief, civil and electrical) 1-29-73 Engineers, chief of power plant 49 Engineers (civil, electrical and mechanical) 1-29-49-50 Engineers (in power plant or shop) 39^9 Engineering corporation, fees paid for man- aging an operating line 73 Engineers, division 1 Engineering instruments 1-29 Engines (steam plant or shop) 17-30-38 Engine appliances 17-30-38 Engine fixtures 17-30-38 Engine foundations 17-30-38 Engme parts 17-30-38 Envelopes 84 Erasers 84 Excavations for buildings 25 Expansion bolts and washers Expenses, contingent 79 Expenses, deposition 79-82 Expenses, storeroom 85 Expenses, strike 79 Express Express drivers 70 Eyelets (office) 75 Eyelet punches (office) 75 F Fans, electric Fare boxes (cars) 32 Fare boxes (conductors) 63 Fare registers 32-63 13 Item. Account No. Feather dusters 3£^63-65-75 Feed 86 Feeder ears 23 Feeders, overhead 22-23 Feeder splicers 22-23 Feeder terminals (electric plant) 30-31 Feeders, underground 23 Fences (buildings and enclosures) 25 Fences, park 46 Fences, right of way 16 Fences ( snow, sand, hedges) 16 Fenders and parts (rolling stock) 32-33-34-35 Ferry slips 25 Fiber, vulcanized 30-31-32-33-34^35-36-37 Fiber, wood 30-31-32-33-34-35-36-37 Fidelity bonds, employees' premium on 83 Fields and parts 30-31-36-37 Field forces 1 Field tape Files Fire brick (steam plant or shop) 30-39 Fire buckets Fire clay 25-30-39 Fire extinguishers Fire hose in building, replacement of 25 Fire insurance 83 Firemen (power plant) 49 Firemen (rolling stock) 66 Fish paper 30-31-32-33-34-35-36-37 Fish plates, track (rail fastenings) 5 Fixtures for buildings 25 Flagmen at crossings 62 Floor mats for cars 63 Floor plates (rolling stock) 32-33-34-35 Folders, printed 46-63 Foot rests 32-33-34-35 Foremen of car houses 66 Foremen, general 29 Forges (blacksmith shop) 38 Formaldehyde 63-65 Forms, blank 84 Foundations for buildings 25 Frames, motor 36 Freight Freight elevator 25 Freight platforms 25 U Item. Account No. Friction tape Frogs, track (special work) 6 Frogs, trolley 23 E'uel (coal, coke, kindling) Fuel for power 51 Fuel for stoves (rolling stock) 63 Fuel for stations 65 Fuller board 30-31-32-33-34-35-36-37 Funeral expenses 82 FuTnaces (boilers) 25-30-38 Fuse, for switch lamps 68 Fuse, power plant 54 Fuse, rolling stock 36-37 Fuse, sub stations 55 Fuse, switch lamps 17 Fuse, telephone 17-18-63 G Garnet paper Gas, fuel for power 51 Gaskets Gasoline Gates, crossing 16 Gate lifting gear (water power plant) 30 Gates (rolling stock) 32-33-34-35 Gates, terminals 25 Gauge cocks Gears (electric equipment of rolling stock) 36-37 Gear cases and parts (rolling stock) 36-37 General foremen 29 General manager 73 General manager, assistant 73 General solicitor 73 General superintendent 73 Generators and parts (electric plant) 30 Generator tenders (power plant) 49 Glass Globes for arc lamps Glue for rolling stock 32-33-34-35 Gongs for rolling stock 32-33-34-35 Gong pins 32-33-34-35 Grab handles for rolling stock 32-33-34-35 Grading for buildings 25 Grading for track (labor) 8 Item. Account No. Graphite Grate bars for furnaces (steam plant or shop) 30-38 Grate lifting gear 30 Gravel for track 2 Grease for power plant 53 Grease for rolling stock 63 Grease for tracks 11 Grease for wagons and other vehicles 86 Grommets, for mail pouches ^3 Guards, cattle 16 Guardrails, tracks 6-15 H Hack saw blades 39 Hair for car seats .32-33-^4-35 Halter snaps for trolley cord 63 Hammers Hand bills 46 Hangers for electric line 22-23 Hardware (buildings) Harness (buggy, cart, wagon) 40 Harness (material or repair parts) 40 Harness oils 86 Hat checks G3 Hauling of material Hauling of salt 12 Head gates (power plant) 30 Headlight carbons 63 Headlight globes 63 Headlights and parts (rolling stock) 32-33-34-35 Headlight tenders 66 Heat circuit for rolling stock 32-33-34-35 Heaters, electric for rolling stock 32-33-34-35 Heaters, feed water 25-30-38 Heating apparatus for buildings 25 Heating fixtures for buildings 25 Hedges 16 Hektographs 75 Helpers, drivers express 70 Hired power , 56 Hoists (steam plant, shop or car house) 30-38 Horses, replacement of 40 Horse shoeing 86 Horse shoeing supplies 86 16 Item. Account No. Horse shoer 86 Hose Hose nipples Hospital expenses (persons injured) 82 Hostlers 86 Hot wells 30 House pumps 25 Plydraulic jacks 10-38 Hydrofluoric acid 32-33-34-35 Hydrometers, for batteries 54-55 I I-beams for buildings 25 Ice for ice water 63 Impression books ; 84 Impression paper 84 Incandescent lamps Incandescent lamp fixtures Indexes (office) 84 Injectors, steam 17-25-30-38 Ink 84 Ink stands 84 Inspectors, motor 66 Inspectors, rolling stock 66 Inspectors, secret 63 Inspectors, transportation . . , 48 Inspectors, way and structures 3-4-5-6-15 Inspectors, way and structures expenses 3-4-5-6-15 Instructors of trainmen 48 Instruments, drafting engineering 1-29 Insulating material (rolling stock) 36-37 Insulating pipe Insulators, overhead 17-18-22-23 Insulators, section 23 Insulators, third rail 23 Insulators, underground system 23 Insulators, underground trolley 23 Insurance, accident 83 Insurance, boiler 83 Insurance, fire 83 Intake pipes 30 Internal revenue stamps 79 Investigators' expenses and salaries (damages) 71-82 Iron 17 J Item. Account No. Jacks, hydraulic 10-38 Janitors 04-75 Joints, track (not welded) 5 Joints, track (welded) 5 Journal boxes and parts 82-33-34-35 Kerosene oil Kindling wood (fuel for heating) Knives, planing ' 38 Laborers (indexed by occupation) Lamp protectors, wire. Lamps for switch 68 Lamps, incandescent Lamp tenders Lampwick Lanterns (trainmen) (>3 Lanterns, fixtures and supplies (trainmen) 03 Lathes 38 Law books 70-82 Law briefs 70-82 Legal expenses, damages 82 Legal expenses, other than damages 70 Legal papers 70-82 Lense and rings (headlights) .32-33-34 35 Lense and rings (switch and signal lamps) 17 Letter books 84 Letter presses 75 Level glasses for track gauge 10 Lever operators at derailers 08 Library, law books purchased for 79 Life guards for rolling stock .32-33-34-35 Light — Lanterns, oil, wick, torches, candles, incandescent lamps, arc light globes and carbons Light circuits for rolling stock 32-33-34-35 18 Item. Account No. Lighting apparatus for buildings 25 Lighting fixtures for building 25 Lightning arresters and parts (line, electric plant and rolling stock) 20-3()-31-3G-37 Lights at crossings placed for thf convenience and safety of the public 72 Lime for buildings 25 Line, circuit breaker 23 Linemen 17-18-22-23 Linoleum 32-33 34-35-65-75 Linseed oil Locks Locks, switch 17 Lubricants 11-53-55-63 Lubricators for engines 17-30-38 Lumber Lye M Machinery, ash conveying 30 Machinery, coal conveying 30 Machinery, mechanical draught 17-30-38 Machinery, water power 30 Machinists (mechanics) Mail pouches 63 Manager, assistant general 73 Manager, general Y3 Manhole covers for underground trolley 7 Manhole covers for underground conduits 21 Manhole frames for underground trolley 7 Manhole frames for undergi-ound conduits 21 Mast-arms Master car builders ■. 29 Master mechanic 29 Matches Match lighters 32-33-34-35 Material for buildings 25 Material not otherwise specified Mechanics (blacksmiths, carpenters, painters, machinists, electricians, armature winders, motor repairers) Mechanical calculators 75 Medical supplies (damages) 82 Medicine for horses 86 19 Item. Account No. Messengers 75-79 Metal polish Meters, water Mica board 30-31-36-37 Mica cones and collars 3(>-37 Mimeographs 75 Mirrors for cars 32 Molds for welding joints 5 Molasses 39 Money tags 84 Money wrappers 84 Mops Motormen (revenue cars) : 60-61 Motormen (service cars) Motor frames 36-37 Motor inspectors 66 Motormen's tools 63 Motor repairers 17-30-3136-37-38-43 Motors, complete for rolling stocks 36-37 Motors and parts for shops 38 Moving houses, expense of cutting and replacing wires, account of 24 Mucilage 75 Mucilage brushes 75 Muriatic acid 39-63-65 Music for promoting travel 46 Muslin for car seats 32-33-34-35 N Nails Needles, upholstering 39 Newspapers 79 Numbering machines (office) 75 Nurse's expenses and fees (damages) 82 Nuts, for bolts Nut locks, for track (rail fastenings) 5 Office furniture, repairs and renewals of 75 Officers (indexed by titles of position) 73 20 Item. Account No. Oil boxes for rolling stock 32-33-34-35 Oil cans Oil for light Oil for oiling roads 11 Oil, fuel for power 51 Oil, lubricating 11-53-55-C3 Oilers (rolling stock) 66 Oilers (power plant) 49-50 Oilers (trolley) 66 Oiling devices for engines 17-30-38 Oil paper (office) 84 Oxalic acid 31)-63-65 Oxide plates 22-23 P Packing for engines 17-30-38 Painters (mechanics) Painting material Pantasote for rolling stock 32 33-34-35 Paper (writing, wrapping) 75-84 Paper baskets 84 Paper clips 84 Paper cutters 84 Paper fasteners 84 Paper files 84 Paper, garnet Paper, oiled insulating Paper, toilet Paper weights 84 Paraffine Park deficit , 46 Park fences 46 Parks and park property for promoting travel 46 Passenger elevators 25 Patterns for castings Pavers (laborers) 9-25 Paving in connection with buildings 25 Paving in connection with tracks 9 Paving material 9 Pedestals for rolling stock 32 33-34-35 Pencil erasers 84 Pencils 84 Penholders 84 21 Item. Account No. Pens 84 Pen racks 84 Pen stocks 30 Periodicals , 79 Permits for building alterations 25 Pickups, trolley 63 Pig iron for welding joints 5 Pilots for movement of rolling stock GO-Gl Pilots for rolling stock 32-33-34-35 Pinions for electric equipment of rolling stock 36-37 Pins, air brakes 32-33-34-35 Pins, coupling 32-33-34-35 Pins, feeder glass 20 Pins, for cross arms 17-18-20 Pins, gong 32 33-34-35 Pipe covering (steam pipe) Pipe fittings, steam Pipes, drain Pipes, gas 25 Pipes, sewer 25 Pipes, water 25 Piping, steam Pits, in car houses and shops 25 Planes '. Plaster Plates, door 32-33-34-35 Plates, floor (rolling stock) 32-33-34-35 Plates, oxide 22-23 Plates, step (rolling stock) 32-33-34-35 Platform, freight 25 Platform, passenger 25 Platform scales 25 Plows (roadway) 10 Plows, for underground trolley cars 36-37 Plugs, for filling spike holes in ties 3 Plumbing 25 Pokers for car stoves 63 Pole fixtures 17-18-20 Pole caps for iron poles 17-18-20 Poles, iron or wood, electric line 17-18-20 Poles numbering 20 Pole steps 20 Polish Porcelain tubs Portable registers 63 Porters 62-64-75 Postage 84 Item. • AccoimtNo. Posters 40 Post hole diggers 10 Power circuits, rolling stock 3G Power plant labor (boiler room, not otherwise specified) 49 Power plant labor (engine room, not otherwise specified) 49 Power plant fuses 54 Power purchased 56 Premium on fidelity bonds 83 President 73 Press board 30-31-32-33-34-35-36-37 Press cloths 84 Printing (except transfers, tickets, advertising matter, dodgers, posters, handbills, folders, law books, law briefs and legal paper) 84 Printing, advertising matter 46 Printing briefs 76-82 Printing, dodgers 46 Printing, folders 46-63 Printing, handbills 46 Printing, legal paper 76-82 Printing, posters 46 Printing, tickets 46-03 Printing, transfers 63 Privilege to cut timber near right of way 19 Pulleys Pull overs 22-23 Pumps, house 25 Pumps, parks 46 Pumps, steam 25-30-38 Punches, conductors' 63 Purchasing agent 73 Purifiers, steam plants 30 Putty R Rachet dumps, rolling stock 35 Radiators and parts, rolling stock 32-33-34-35 Rags Rail bonds, electric Ime 23 Rail braces, track (rail fastenings) 5-23 Rail chairs, track (rail fastenings) 5-23 Rails, track 4 23 Item. » Account No. Rail tongs 10 Eattan for sweepers 35 Keceivers (employees counting receipts) 74 Receivers appointed by court 73 Receivers, steam plant 30 Reflectors, head light 32-33-34-35 Register cord G3 Register, portable fare 63 Registers, rent of fare 63 Registers, stationary fare 32 Removal of snow 12 Rent of bridges (private) 19 Rent of bridges (government) Taxes ' Rent of land and buildings (including cost of repairing rented buildings) 1 29-4G-48-75 Rent of equipment 88 Rent of land on which a " Y " or switch is located. ... 19 Rent of storage room for track and electric line materials 85 Rent of tracks and terminals 87 Rents paid city, county, state or government for the right to operate ears on or across highway or bridges (taxes) Rents paid for contacts on other companies' poles 24 Rents paid for privilege to operate over private property 19 Rents paid for right of way for pole line for high tension wires 24 Rent, telegraph G9 Rent, telephone 69-79 Repairs to drafting and engineering instruments 1-29 Replacing horses 40 Reservoirs (power plant) 30 Resin 39 Resistance coils, headlights 32-33-34-35 Resistance coils, power plant 30 Resistance coils, rolling stock 36-37 Resistance coils, sub-stations 31 Resorts for promoting travel 46 Rests, foot 32-^3-34-35 Retrievers 32-33-34-35 Rheostats 17-30-31-86-37-38-43 Rights of way fences 16 Rivets Roadmasters 1 24 Item. Account No. Rolling stock 32-33-34-35 llolling stock, couplers (labor 62) 32-33 34-35 Rolling stock, curtain fixtures 32-33-34-35 Rolling stock, curtains 32-33-34-35 Rolling stock seats 32-33^4-35 Rolling stock seat coverings 32-33-34-35 Rolling stock seat fixtures 32-33-34-35 Rolling stock signs (portable) C3 Rolling stock signs (stationary ) 32-33-34-35 Rolling stock sign fixtures 32-33-34-35 Rolling stock springs 32-33-34-35 Rolling stock steps 32-33-34-35 Rolling stock stoves 32-33-34-35 Rolling stock stove fixtures 32-33-34-35 Rolling stock wiring 32-33 34-35-3G-37 Roofing material Rope drive idlers 30-38 Rope drive sheaves 30-38 Rope trolley 63 Rotary converters 31 Rubber bands 84 Rubber stamps 84 Rubbing blocks 39 Rulers 84 Run off s 6 Safety valves 17-30-38 Sal ammoniac 24-39 Salaries (indexed by title or position) Sal soda 39 Salt 12 Sand, for track 11 Sand boxes attached to rolling stock 32-33-34-35 Sand cars 35 Sand driers and parts 38 Sand fences 16 Sand paper Sash cord Sash lifts, pulls, springs, etc 32-33-34-35 Saw and axe, emergency (rolling stock) 63 Saws Scales, platform 25 Scrap books 84 25 Item. Account No. Screeus, wire (for buildings) 25 Screens, wire (for rolling stock) 32-33-34-35 Screws Scrubs, car 39 Sealing wax G5-75-79 Seals 05-75-79 Sea moss for ear seats 32-33-34-35 Seat castings 32-33-34-35 Seat coverings for rolling stock 32-33-34-35 Seat fixtures for rolling stock 32-33-34-35 Seats for rolling stock 32-33-34-35 Secretary 73 Secret inspection 63 Section insulators 23 Section switclies 17-22-23 Separators (steam plant) 17-30-38 Sewer comiections for steam plant 25 Sewer connections for underground trolley 7 Sewers for buildings 25 Sewer traps for underground ti'olley 7 Shafting for steam plant or shop 30-38 Shafts for motors 17-30-31-3G-37-38-43 Shakers for rolling stock stoves 63 Shears for oflBce 84 Sheaves and connections, for doors 32-33-34r-35 Shellac Shelving for buildings 25 Shifting trucks 32^-33-34-35 Shingles 25 Shipping tags 63 Shipping tickets 63 Shorthand books ; 84 Shovels for rolling stock stoA-es 63 Sprinkling cans Shovels for removal of snow 12 Shovels for track cleaning 11-12 Sidewalks 25 Signals and signalling apparatus 16-17 Signs, portable car, for advertising purposes 46 Signs, portable car, to indicate destination 63 Signs, stationary, for rolling stock 32-33-34-35 Slate Sleeving Slot rails for underground trolley 7 Sluiceways 30 Smoke flues 17-25-30-38 Snow fences 16 Snow plows 35 26 Item. Account No. Snow plow crews 12 Snow, removal of 12 Snow scrapers, portable 32-33-34-35 Snow sheds, maintenance ami cost of removal and plac- ing of portable 12 Snow sliovelers 12 Snow sleds 40 Snow sweepers, rolling stock 35 Soap Socket, flag staff 32-33-34-35 Soda, sal 39 Soldering paste 22-23-38 Soldering salts 22-23-38 Solicitors, general 76-82 Spark coils 32-33-34-35-30-37 Spike pullers 10 Spikes 5 Spikes, tie dating 3 Splicers, feeder 23 Splicers, trolley 23 Sponge cups for office 84 Sponges Spools, transom 32-33-34-35 Springs, truck 32-33-34-35 Sprinkling cars 35 Sprinkling streets (oil or water) 11 Sprinkling tracks (oil or water) 11 Stablemen 86 Stacks, steam plant or shop 25-30-38 Stamped envelopes 84 Stamps 84 Stamps, internal revenue 79 Starters 48 Station employees 64 Station wiring 30-31-38 Steam fittings 25-30-38 Steel Steel wool Stencil brushes 39 Stencils, lettering rolling stock 39 Stenographers 1-29-45-46-48-74 Stenographic books 84 Step plates (rolling stock) 32-33-34-35 Step rubber 32-33-34-35 Steps, car 32-33-34-35 Steps, pole 20 Stokers, mechanical 30 Stone 27 Item. Account No. Stools, camp for rolling stock 63 Storage batteries for electric plant 30-31 Storage batteries for rolling stock 36-37 Storekeepers 85 Storeroom clerks 85 Storeroom employees 85 Storeroom expenses 85 Stove blacking 63-65 Stove fixtures, rolling stock 63 Stoves for rolling stock 32-33-34-35 Stoves for stations 65 Stove polish 63-65 Street oiling 11 Subscriptions 46-79 Subscriptions, electric railway periodicals 79 Sub-station employees 50 Sub-station employees (when acting as agent) 50-64 Subways 13-25 Sulphur 39-63-65 Superintendence 1-29-45-48 Superintendent, assistant division 48 Superintendent, building 1 Superintendent, division 48 Superintendent, elevated lines 1 Superintendent, general 73 Superintendent, rolling stock 29 Surgeons, expenses, fees and salaries 82 Surgical supplies 82 Suspensions for electric lines 17-18-22-23 Sweeper crews 11-12 Sweepers, electric 35 Sweepers, shop 39 Switches, electric plant 30-31 Switches, overhead, electric line 17-1S-22-23 Switches, track (special work) 6 Switches, underground system 23 Switchboard, apparatus 17-25-30-31-38 Switchboard, electric plant 30-31 Switchboard tenders 40-50 Switchboard wiring 17-25-30-31-38 Switch lamp fuse blocks 17 Switch lamp fuses 17 Switch locks 17 Switch mates, track (special work) 6 Switchmen 62 Switch tenders 62 Scythes 10 28 T Item. Account No. Tail-race 30 Tanks (steam plant) 30 Tape Insulating Teamsters Telegrams 79 Telegraph, rent of 69-79 Telephone, rent of 69-79 Telephone service 69-79 Telegraph service, private system 18-69 Telephone service, private system 18-69 Tension springs Terminals, feeder 30-31 Terminals for electric equipment of rolling stock .... 36-37 Terminals for electric line 22-23 Testing instruments 22-23 Thermometers, floating dairy 54-55 Thimbles (upholstering, etc.) 39 Third rail 23 Third rail braces 23 Third rail fixtures 23 Third rail supports 23 Thread Thrust bearings 30 Tickets, printing of 46-63 Tie dating spikes 3 Tie plates (rail fastenings) 5 Tie rods (rail fastenings) 5 Ties 3 Timekeepers Tissue paper (impression book) 84 Toilet paper Tolls, bridge (government) (taxes) Tolls, bridge (private) 19 Tongs, rail 10 Tools, motormen's 63 Tools, hand Tools, shop 38 Torches Torpedoes 63 Towels 65-75 Towel service 65-75 Tower wagon 40 Track brooms 11-12 Track brushes 11-12-32-33-34-35 Track cleaners 11 Track foremen 1 29 Item. Account No. Track rail bonds 23 Traffic, superintendence 45 Trail car couplers 02 Trainmaster 48 Trainmen killed, burial expenses and damages 82 Transfer agents 62 Transfer agents, capital stock 73 Transfers, printing of 63 Transformers (electric plant) 30-31 Transom pivots 32-33-34-35 Transom spools 32-33-34-35 Traveling auditors 74 Traveling expenses of general officers and assistants . . 73-74 Treasurer 73 Trestles , 15-16 Trolley approaches 23 Trolley bases 36-37 Trolley cross overs 23 Trolley forks 36-37 Trolley frogs 23 Trolley keys 23 Trolley pickups 63 Trolley poles, electric line 20 Trolley poles, rolling stock 36-37 Trolley rope 63 Trolley splicers 23 Trolley switches 23 Trolley tenders (revenue cars) 62 Trolley tenders (work cars) Trolley wheels and parts 36-37 Trucks for rolling stock 32-33-34-35 Truck frames and parts for rolling stock 32-33 34r-35 Trucks, shifting 32-33-34-35 Truck springs ' 32-33-34-35 Tul>es, clay Tubes, insulating Tubes, i)orcelain Tunnels 13 Turbines 30 Turbine cases 30 Turbine steps 30 Turn buckles Turn outs, track (special work ) 6 Turpentine Truss rods 32-33-34-35 Twine, office 84 Typewriters and typewriter supplies 1-29-45-48-75 30 u Item. Account No. Underground braces 23 Underground contact rails 23 Underground fixtures 23 Underground supports 23 Undertaker, expenses and fees ol" 82 Uniforms 40-48-63 Varnish Vaseline Vehicles -. 40 Ventilating apparatus and fixtures 13-25-32-33-34:-35 Veterinarian 86 Vice president 73 Vulcanized fiber 30-31-32-36-37 w Wages (indexed by occupation) Wages paid employees while sick 79 Wages paid trainmen or other employees in- jured while on duty 82 Wagons 40 Wagons, tower 40 Walks 25 Washers Waste Waste baskets 84 Waste cans Watchmen 39-62-85 Water Water cars 35 Water barrels Water connections Water coolers 30-31 Water dippers Water for power 52 Water for operating water power plant 52 Water gauge glasses 39-54 Water meters 30-31 31 Item. Account No. Water pails Water power machinery 30 Water racks 30 Water tenders for steam plant 49 Water tenders for water power plants 49 Water wheels 30 Water wheel connections 30 Watt meters 30-31 Weed killer, labor 8 Weed killer, material 10 Welding compound 5-6-39 Wells 25-4^-52-65 Wheel gate gear (water power plant) 30 Wheel gates (water power plant) 30 Wheel house (water power plant) . • 30 Wheel pit (water power plant) 30 Wheels for rolling stock 82-33-34-35 Wheels, trolley 36-37 White lead Wire connections 22-23 Wire for buildings 25 Wire, feed 22-23 Wire, guard 22-23 Wire, magnet Wire screens for buildings 25 Wire screens for rolling stock 32-33-34-35 Wire, span 22-23 Wire strain 22-23 Wire, supplementary 23 Wire, trolley 23 Wiring, rolling stock 32-33-34-35-36-37 Witnesses, expenses and fees of 76-82 Wood fiber 80-31-32-33-34-35-36-37 Woodwork for buildings 25 Woodwork for rolling stock 32-33-34-35 Wool, steel Work car crews Wrappers, coin 84 Wrapping paper Wrecking expenses 72 Wrenches, high insulator tie 24 Wrenches, straight line hanger 24 y Yokes for underground trolley 7 32 UNIVERSITY OF CALiruitiNiA LIBRAEY, BERKELEY THIS BOOK IS DuT^ '^™ ^^^^ ''''^^ STAMPED BELOW Books not -tunned on ^ime are ^^lif^^.^.^:, 50c per volume after t^« 7*^<^_S day. Books not m expirationonoan_penoa. ,„= ?||rp 1 nil Am i© it^a 20m-ll.'20 Z71S5B UNIVERSITY OF CAI^IFORNIA UBRARY