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