HE UC-NRLF -L903. DOCUMENTS DEPT, GIFT OF DOT. UNIFORM SYSTEM OF ACCOUNTS FOR Expenditures for Road and Equipment, Operating Revenues, Operating Expenses, Locomotive Miles, Car Miles, Train Miles AS ESTABLISHED FOR STEAM RAILROADS BY THE Public Service Commission Second District of New York December 16, 1907 IN EFFECT JANUARY i, 1908 STATE OF NEW YORK PUBLIC SERVICE COMMISSION SECOND DISTRICT ALBANY, December 26, 1907 To The following order has been adopted by this Commission, and is hereby served on you. Please acknowledge receipt at once. Yours very truly, STATE OF NEW YORK \ ffice ot tbc public Service Commission r ss: SECOND DISTRICT I have compared the following copy with the original on file in this office, and I do HEREBY CERTIFY the same to be a cor- rect transcript therefrom and of the whole thereof. my hand and the Seal of Office of the Public Service Commission, Second District, at the City of Albany, this 26th day of December, one thousand nine hundred and seven. Secretary 274666 At a session of the Public Service Com- mission, Second District, State of New York, held at the Capitol in the city of Albany, on the 16th day of December, 1907. Present: FRANK W. STEVENS, Chairman. CHARLES HAXLAM KEEP, THOMAS M. OSBORNE, MARTIN S. DECKER, JAMES E. SAGUE, Commissioners. This Commission being authorized by section 52 of the Public Service Commissions Law to establish, whenever it deems advisable, a uniform system of accounts to be used by railroad corporations subject to its jurisdiction, and it appearing advisable to establish at this time a uniform system of accounts for expenditures for road and equipment, operating revenues, operating expenses, locomo- tive miles, car miles and train miles, ORDERED, 1. That the system of accounts shown by Schedule A, hereto annexed, be and the same is hereby established as the system of accounts for said matters, to be kept and maintained by all rail- road corporations under the supervision of this Commission, as that term is defined in section 2 of the Public Service Commissions, Law, owning, controlling or operating any railroad on which steam is used as the motive power. 2. That said system of accounts shall be put in use by all such railroad corporations on the 1st day of January, 1908, and be there- after kept and used by them. 3. That all such railroad corporations shall in the annual reports to be severally made by them concerning their respective affairs and operations during the fiscal year July 1, 1907, to June 30, 1908, in- clusive, classify and report their expenditures for road and equip- ment, their operating revenues, their operating expenses, and their locomotive miles, car miles, and train miles in accordance with the classifications of expenditures for road and equipment, of operating revenues, of operating expenses, and of locomotive miles, car miles, and train miles set forth in said Schedule A. 4. That the form of the annual report to be made by the said railroad corporations, showing their respective affairs and opera- tions during the said year shall call for the total amounts charged or credited to each of the several accounts provided for in the said several classifications. 5. That the Secretary of this Commission serve upon each of the said corporations, persons and associations, on or before December 26, 1907, in manner prescribed by law, a copy of this order. SCHEDULE A. CLASSIFICATION OF EXPENDITURES FOR ROAD AND EQUIPMENT. Special note covering all entries in the accounts included in this classifi- cation. Where the consideration in the transaction shown in any entry is anything other than money, the actual consideration must be shown in the entry, and the actual cash value thereof shown in the values columns. I. ROAD. 1. ENGINEERING. To this account should be charged salaries and expenses of all engineers, assistants, and axmen ; costs of teams for transportation of engineers and men to and from work, or upon trips of inspec- tion of line of work, or incidental thereto; engineers' instruments, rods, chains, axes, hatchets, tapelines, keel or marking chalk, stakes, profile and drawing paper, tracing linen or paper, cross- section paper, transit and level books, cross-section or topograph- ical books, india ink and colors, drawing boards, stools, map cases, fuel, lights, camp equipage, and other analogous items. NOTE. When employees enumerated above are engaged In work not chargeable to construction their pay and ex- penses should be charged to the specific work on which en- gaged. 2. RIGHT OF WAY AND STATION GROUNDS. To this account should be charged the cost of land acquired for roadbed (of necessary width conformable to depth and slopes of excavations and embankments, including borrow pits and waste banks adjoining right of way) and station and terminal grounds; also the cost of land purchased for ingress to or egress from sta- tion grounds; salaries and expenses of counsel, right-of-way agent, and engineers and assistants when specially engaged for such matters; cost of stakes used to denote right-of-way limits; ex- penses of appraisals, or of juries, commissioners, or arbitrators in condemnation cases; cost of removal of buildings (if upon right of way or station or terminal grounds, and not included in property purchased) ; commissions paid outside parties for purchase of properties for these purposes; costs of plats, abstracts, notarial fees, recording deeds, etc.; and payments for abutting damages. UNIFORM SYSTEM OF ACCOUNTS. NOTE. The estimated salable value of property not re- quired in connection with the operation of the road after completion thereof, but acquired and charged to this ac- count in connection with land needed for right of way and station grounds should, upon completion of the road, be credited to this account and charged to an appropriate prop- erty 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. REAL ESTATE. 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 and in addition to that actually required for roadbed or station or terminal grounds, including all expenses incurred in connection with such acquisition as enumerated in account No. 2, " Right of Way and Station Grounds." 4. GRADING. To this account should be charged the cost of grading roadbed, whether excavations or embankments; clearing and grubbing; dressing slopes of cuts and fills; reconstructing pikes or roads; ditching roadbed; berm ditches; cost of material taken from bor- row pits, haul if allowed; amounts paid for privilege of making waste banks outside of company's right of way or station grounds; ditches for waterways not specially required by right- of-way agreement (where so required cost would be properly chargeable to account No. 2, " Right of Way and Station Grounds"). This account should include the cost of retaining walls and other masonry or riprap for the protection of embank- ments, cuts, and slopes; cribbing or bulkheading built to protect the tracks or embankments along the seashore or banks of lakes and streams, including the cost of any cribs, breakwaters, wing dams, or other devices constructed to change the direction of the current of a stream to prevent the washing of the bank; also freight on material, and transportation and subsistence of grad- ing gangs. If special grading outfits be bought by the railway company to be used in grading, the cost of such outfits when bought should be charged to this account. The proceeds from sale of these out- fits, if sold after completion of grading, should be credited to this account. If, however, the outfits be retained and used, this account should be credited with the inventory value thereof on the completion of grading, and account No. 41, " Work Equip- ment," charged therewith. 6 PUBLIC SERVICE COMMISSION SECOND DISTEICT. 5. TUNNELS. To this account should be charged the cost of tunneling, includ- ing such timber as may be used for centering, packing, etc.; cost of steel, stone, brick, cement, sand, lime, salt, piles, timber, spikes, nails, braces, concrete, etc., used in the construction or lining of tunnels; cost of labor preparing or securing them, trans- portation, scaffolding, cofferdams, and pneumatic caissons; cost of soundings, and machinery, pumps, engines, etc., used for such work. NOTE. This account does not include cost of the track through the tunnel or of surfacing such track. 6. BRIDGES, TRESTLES, AND CULVERTS. To this account should be charged the cost of bridges and trestles erected to carry tracks over streams, ravines, streets, or other railways and culverts, both substructure and superstruc- - ture, including transportation. This account should include cost of abutments, piers, supports, draw and pier protection; machin- ery to operate drawbridges; guard rails; masonry ends and wing walls for culverts; cost of inspection of bridge material either at shop or site of structure; costs 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 structure. In case " false work " is furnished by the railway company for erection of bridge superstructure, the cost should be charged to this account, and when removed the value of the material removed should be credited to this account and charged to the account benefited. 7. TIES. To this account should be charged the cost of cross, switch, bridge, and other ties and railway crossing timbers laid in the main track or tracks, sidings, spurs, and repair tracks; in tun- nels, stations, shop and other yards; on wharves, piers, track scales, inclines, bridges, trestles, and culverts; to and from coal chutes, coal pockets, fuel and water stations, etc., excluding in- clines of fuel stations, tracks in ballast pits, enginehouses, shops, and storehouses, and on transfer tables and turntables. To this account should be charged also the cost of transportation, in- spection, handling (except final distribution), and any process of preservation. NOTE. See account No. 20, " Shops, Enginehouses, and Turntables," and account No. 23, " Fuel Stations." UNIFORM SYSTEM OF ACCOUNTS. 7 8. RAILS. To this account should be charged the cost of rails laid in the main track or tracks, sidings, spurs, and repair tracks; in tun- nels, stations, shop and other yards; on wharves, piers, track scales, inclines, bridges, trestles, and culverts; to and from coal chutes, coal pockets, fuel and water stations, etc., excluding in- clines of fuel stations, tracks in ballast pits, enginehouses, shops, and storehouses, and on transfer tables and turntables. To this account should be charged also the cost of transportation, inspec- tion, and handling (except final distribution). NOTE. See account No. 20, " Shops, Enginehouses, and Turntables," and account No. 23, " Fuel Stations." 9. FROGS AND SWITCHES. To this account should be charged the cost of frogs, switches, derails, switch lamps, switch locks, and other switch material, including switch stands (throw or lever), frog and switch guard rails, crossing frogs, bolts, etc., used in foundations or bases, and cost of transportation, inspection, and handling (except final distribution) . NOTE. See account No. 20, " Shops, Enginehouses, and Turntables," and account No. 23, " Fuel Stations." 10. TRACK FASTENINGS AND OTHER MATERIAL. To this account should be charged the cost of spikes used ior laying rails and of fish and tie plates, splice or angle bars, con- tinuous rail joints, chairs, rail braces, bolts, nuts, nut locks or washers used in connection therewith; cost of guard rails on curves and in tunnels; cost of bumping posts; also the cost of transportation, inspection, and handling (except final distribu- tion) . NOTE. See account No. 20, " Shops, Enginehouses, and Turntables," and account No. 23, " Fuel Stations." 11. BALLAST. To this account should be charged the cost of ballast, whether of broken stone, slag, gravel, or other material specially pro- vided for this purpose; also the cost of loading, hauling, unload- ing alongside of track, and of transportation. If the stone or other ballast is produced by the builders of a railway there should be included in the cost thereof quarry and gravel rights, rails, ties, and other track material laid to and in quarries and gravel pits, together with the cost of labor employed 8 PUBLIC SERVICE COMMISSION SECOND DISTRICT. in getting out and preparing the ballast. The salable value of such quarries and gravel pits or of the rights therein upon the completion of construction should be credited to this account. 12. TRACK LAYING AND SURFACING. To this account should be charged the cost of distributing, lay- ing, spacing, and lining ties; cost of laying, spiking, and jointing rails, surfacing and lining track, including the adjustment of rails to proper elevation, and labor of placing frogs, switches, an.l bumping posts; cost of track tools, including shovels, picks, track jacks, crowbars, levers, spiking mauls, gages, and wrenches; cost of spreading ballast and putting it under track; expenses of loco- motives, cars, and crews distributing track material, and cost of transportation of men, tools, appliances, and outfits used on this work. NOTE. See account No. 20, " Shops, Enginehouses, and Turntables," and account No. 23, " Fuel Stations." 13.' ROADWAY TOOLS. To this account should be charged the cost of the first outfit of tools, including hand and push cars, velocipedes, speeders, etc., furnished 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. 14. FENCING RIGHT OF WAY. To this account should be charged the cost of material and labor- used in constructing board, wire, rail, hedge, stone, or other fences along the right of way or limits of roadbed, including cattle guards and wing fences thereto, and transportation; but no charge should be made to this account for fences constructed around stock yards, fuel stations, station grounds, shops, and on other properties outside of right of way, which should be charged to their appropriate accounts. (The cost of permanent or port- able fences for protection of tracks from snow or sand should not be charged to this account, but to account No. 31, " Miscel- laneous Structures.") 15. CROSSINGS AND SIGNS. To this account should be charged the cost of labor and mate- rial used in constructing farm, country-road, or street crossings at grade, overhead bridges, undergrade crossings; all track signs, crossing gates, highway crossing alarms, and watchhouses at crossings; and cost of transportation. NOTE. The cost of bridges or trestles carrying tracks over streets should not be charged to this account, but to account No. 6, " Bridges, Trestles, and Culverts." UNIFORM SYSTEM OF ACCOUNTS. 9 16. INTERLOCKING AND OTHER SIGNAL APPARATUS. To this account should be charged the cost of interlocking and other signal apparatus complete, including apparatus for block signals of all classes, when built by contract. If built by the rail- way company, there should be charged to this account the cost of labor and material, including all levers, racks, wires, pulleys, semaphores, semaphore signals, ground signals, posts, materials in box troughs, and other fixtures; towers and foundations for same; signal bells, posts, power plants, batteries and wires, bonding rails, and other appliances incident thereto and all other work necessary to complete them; and cost of transportation. 17. TELEGRAPH AND TELEPHONE LINES. To this account should be charged the cost of constructing tele- graph and telephone lines, including conduits, poles, cables, wires, billets, insulators, instruments, and all other materials used; also labor employed in the construction work, cost of all tools used; and cost of transportation. 18. STATION BUILDINGS AND FIXTURES. To this account should be charged the cost of material and labor expended on station buildings, including cost of transportation, station signs, platforms, sidewalks, excavations, foundations, drainage, water, gas, and sewer pipes and connections, steam- heating apparatus, stoves, electric-light and power fixtures includ- ing wiring for same, grading and putting grounds in order after buildings have been finished; electric bells, elevators, and all other material, furniture, or fixtures used to complete the build- ings; wells for water supply of stations; salaries and expenses of architects; also cost of fences, hedges, turnstiles, etc., around station grounds. NOTE. This account should not include the cost of simi- lar buildings on docks, wharves, and piers, which should be charged to account No. 26, " Dock and Wharf Property." 19. GENERAL OFFICE BUILDINGS AND FIXTURES. To this account should be charged the cost of buildings devoted to general office purposes, the cost of all fixtures thereto attached, and the cost of furniture for the equipment of such buildings. NOTE. If the land occupied by general office buildings is not a part of right of way and station grounds, its cost should be charged to account No. 3, " Real Estate." 10 PUBLIC SERVICE COMMISSION SECOND DISTRICT. 20. SHOPS, ENGINEHOUSES, AND TURNTABLES. To this account should be charged the cost of all buildings to be used as shops (including transfer tables), car sheds, or engine- houses (including cinder and drop pits) ; turntables; plants for furnishing power or for heating and lighting the buildings; plat- forms, sidewalks, and outhouses in connection therewith; and oil houses, sand :houses, storehouses for company's material, scrap bins, appurtenances, etc. This account should include amounts paid for shops, enginehouses, and turntables when erected under contract. If built by the company, there should be charged to this account cost of labor and material; preparing grounds before and clearing up same after construction; foundations; painting; excavation for and lining of turntable pits, and of cinder or drop pits inside or outside of enginehouses; foundations for turntables; loading, unloading, and placing turntables in position; levers, tractors, and stops for handling turntables; sew- erage systems; connections with water-supply systems; shop wells; architects' fees for drawing plans and supervision of con- struction; fences and hedges on and around shop grounds; and transportation and incidental expenditures. To this account should be charged the cost of tracks laid on transfer tables and turntables and those leading therefrom into shops and engine- houses; also the cost of all tracks laid in any of the buildings above described. 21. SHOP MACHINERY AND TOOLS. To this account should be charged the cost of machinery and tools placed in shops or enginehouses, including foundations therefor; cost of transportation, loading, unloading, and placing machinery in position. This account includes the cost of sta- tionary engines and boilers, motors, compressors, ash conveyors, shafting, belting, cranes, stationary and portable forges, lifting magnets, hydraulic, pneumatic, and electric tools and machines, and all other machinery and tools in shops and enginehouses, including the small hand tools necessary first to equip a shop. 22. WATER STATIONS. To this account should be charged the cost of material and labor expended in the construction of water stations for the purpose of supplying locomotives with water, including cost of windmills, pumps, boilers, pumphouses, tanks, tubs, tank foun- dations, track tanks or troughs, stationary engines, and all fix- tures and pipes, standpipes, or penstocks and connections; pipe lines, wells, dams, reservoirs, settling basins, water-purifying UNIFORM SYSTEM OF ACCOUNTS. 11 \ plants, and cisterns; cost of transportation; also tools used in the work. This account should not include waterworks, wells, etc., exclusively for supply of shops, power plants, stations, hotels, tenements, or section houses, which should be charged to appro- priate accounts. 23. FUEL STATIONS. To this account should be charged the cost of material and labor expended in the construction of coal platforms, coal sheds, coal-pocket chutes, woodsheds and racks, fuel-oil plants, and all machinery or appliances necessary to equip them for service. This account includes inclines of fuel stations and the cost of .tracks laid thereon, tipple cars, buckets and cranes for handling, elevating machinery (including gasoline or other engines for op- erating), dumping machinery, all appliances for weighing coal in pockets and opening coal pockets, also cost of plants for handling ashes when to be operated in connection with fuel stations, cost of transportation, architects' fees, etc. 24. GRAIN ELEVATORS. To this account should be charged the cost of grain elevators, including cost of foundations, conveyors, fixtures, and machin- ery; the cost of transportation and other charges incident to con- struction. This account does not include the cost of small storage elevators at way stations, which are considered to be station buildings. 25. STORAGE WAREHOUSES. To this account should be charged the cost of storage ware- houses, including machinery and fixtures therein; cost of trans- portation and all other expenditures incident to construction. NOTE. The buildings herein referred to are not the ordi- nary freight warehouses or stations where freight is received for shipment, etc., but warehouses in which merchandise is stored, and which the railway company or others operate as storage warehouses. 26. DOCK AND WHARF PROPERTY. To this account should be charged the cost of docks, wharves, ferry or other landings, and inclines to transfer steamers, includ- ing buildings, structures, coal and ore handling machinery thereon and other appurtenances, dredging of slips, piling, filling cribs, pile protection, building cofferdams, pumping or bailing 12 PUBLIC SERVICE COMMISSION" SECOND DISTRICT. water, masonry walls or filling, etc., cost $ transportation and all other expenditures incident to construction, except the cost of tracks. ( 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. 2, " Right of Way and Station Grounds." ) 27. ELECTRIC-LIGHT PLANTS. To this account should be charged the cost of labor and mate- rial, including cost of transportation, used to put in operation either arc or incandescent lighting plants (when not in connection with station buildings or shop plants, and so covered by account No. 18, " Station Buildings and Fixtures," or No. 20, " Shops, Enginehouses, and Turntables " ) , such as dynamos, engines for running dynamos, wire constituting lines, glass globes, carbon or arc lights, carbonized filament for incandescent lights, poles, hangers for lights, insulators, and every expense incidental to the erection of the plant. When it is necessary to erect a building for an electric-light plant, the entire cost thereof should be charged to this account. 28. ELECTRIC-POWER PLANTS. To this account should be charged the cost of stations where electric power is generated for operation of trains and cars, whether operated by steam or water power, including the cost of erection of power house and car sheds at power plant; flowage rights; all expendtures for labor and material, reservoirs, dams, penstocks, water wheels, or turbines; engines, boilers and ma- chinery, pumps, condensers, foundations and settings for steam plants; generators,, foundations, settings, switchboards, and light- ing apparatus for electric-power plants. (Cost of plants for fur- nishing power at shops should be charged to account No. 20, " Shops, Enginehouses, and Turntables." ) 29. ELECTRIC-POWER TRANSMISSION. To this account should be charged all expenditures for labor and material for transmission of electricity for power purposes, includ- ing span, guard, feed, and overhead trolley wires, poles, cross- arms, brackets, insulators, and connections; third rails, including braces, supports and devices for insulating, covering, or protecting; bonding rails, including connecting plugs, insulating mats, plugs, or other devices; switch boards, switches, cut-outs, transformers, etc., (not at power stations or substations) ; and any other ex- penditures incurred in connection with the building of lines for the transmission of electric power. UNIFORM SYSTEM OF ACCOUNTS. 13 30. GAS-PRODUCING PLANTS. To this account should be charged the cost of labor and mate rial, including cost of transportation, used to put into operation a gas producing or compressing plant complete. When it is neces- sary to erect a building for a gas-producing plant, the entire cost thereof should be charged to this account. 31. MISCELLANEOUS STRUCTURES. To this account should be charged the cost of structures of every character, including cost of material, labor, transportation, and all incidental expenses connected therewith, which are permanent and enter into the cost of road, and which are not otherwise herein particularly referred to, and for which no account has been provided; the object being to designate one general classification, to which may be charged the cost of all minor structures, and in this way avoid increasing the number 01 primary accounts. 32. TRANSPORTATION OF MEN AND MATERIALS. To this account should be charged the fares of laborers and freight charges on material, outfits, and supplies employed in con- struction work paid by the railway company and properly charge- ' able in expenditures for road, but which can not be correctly charged under any other construction account. This account may include such items as fares of contractors, their walking bosses, paymasters, clerks, and storekeepers; of labor agents; of men hired by labor agencies and shipped out on the line who may be employed on any character of work; freight on powder, dynamite, and other explosives, hay, grain, groceries, and other supplies for contractors, stores to be sold to subcontractors, station men, laborers, and others; and other analogous items. 33. RENT OF EQUIPMENT. To this account should be charged rent, either on the basis of per diem, mileage, or at fixed rates per month, of all equip- ment (the cost of which is not charged to the line under con- struction) used in construction of new lines. 34. REPAIRS OF EQUIPMENT. To this account should be charged repairs and renewals of all equipment used in construction of new lines, not otherwise pro- vided for. 14 PUBLIC SEEVICE COMMISSION SECOND DISTRICT. 35. EARNINGS AND OPERATING EXPENSES DURING CON- STRUCTION. To this account should be charged the cost of operating a piece of road while in charge of the construction department and before it is opened for commercial operation. It includes the cost of running construction, material, or other trains- when the cost of operating such trains can not properly be charged to any specific account. To this account should be credited amounts collected for rents of buildings and other properties and for the transporta- tion of commercial freight or passengers on construction, material, or other trains. 36. COST OF ROAD PURCHASED. To this account should be charged amounts paid for road pur- chased. In this connection attention is specially 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. When 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 accounts, the difference between same and the total amount paid in cash, or the cash value of securities issued in pay- ment, 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 ac- count. In case the contract amount includes equipment in addi- tion to the road, the value of the equipment should be ascertained by appraisement and treated as above provided. II. EQUIPMENT. 37. STEAM LOCOMOTIVES. To this account should be charged the cost of steam locomotives and tenders, including all appurtenances, furniture, and fixtures necessary to equip them for service, purchased or built at the company's shops, including cost of transportation and setting up after receipt from builders. 38. ELECTRIC LOCOMOTIVES. To this account should be charged the cost of electric locomo- tives, including all appurtenances, furniture, and fixtures neces- UNIFORM SYSTEM OF ACCOUNTS. 15 sary to equip them for service, purchased or built at the company's shops, including cost of transportation and setting up after receipt from builders. 39. PASSENGER-TRAIN CARS. To this account should be charged the cost of passenger-train cars of all classes, including all appurtenances, furniture, and fix- tures necessary to equip them for service, purchased or built at the company's shops, including cost of transportation. NOTE. The following cars are classified as passenger train cars: AJr-brake instruction, Baggage, Baggage express, Baggage mail, Baggage mail express, Buffet, Business, Cafe", Chair, .Colonist, Combination passen- ger and baggage, Dining, Emigrant, Express, Library, Mail, Milk, Observation, Officers', Parlor, Parlor baggage, Passenger, Passenger baggage mail, Pay, Postal, Refrigerator ex- press, Smoking, Street, Tourist. 40. FREIGHT-TRAIN CARS. To this account should be charged the cost of freight-train cars of all classes, including all appurtenances, furniture, and fixtures necessary to equip them for service, purchased or built at the company's shops, including cost of transportation. NOTE. The following cars are classified as freight-train cars: Fruit, Ore, Furniture, Platform, Gondola, Poling, Gondola hopper Poultry, Gondola long, Produce, Gun trucks, Rack, Hay, Refrigerator, Lime, Stock, Logging, Tank and water Oil tank, (when used as commercial cars). 41. WORK EQUIPMENT. To this account should be charged the cost of all work equip- ment, including all appurtenances, furniture, and fixtures neces- sary to equip them for service, purchased or built at the com- pany's shops, including cost of transportation. Beer, Box, Cabin, Caboose, Charcoal, Coal, Coke, Dump (commercial, coal or stone), Flat, 16 PUBLIC SERVICE COMMISSION SECOND DISTRICT. If special grading outfits be bought by the railway company to be used in grading, the cost of such outfits when bought should be charged to account No. 4, " Grading." The proceeds from sale of these outfits, if sold after completion of grading, should be credited to that account. If, however, the outfits be retained and used, account No. 4, " Grading " should be credited with the inventory value thereof on the completion of grading, and this account should be charged therewith. NOTE. The following equipment is classified as work equipment: Ballast, Ballast, unloaded cars, Boarding, Bridge, Camp, Cinder, Concrete mixer, Derrick, Dirt spreader, Ditching, Dump, Dynamometer, Grading, Gravel, Indicator, Locomotive tanks, used permanently as water cars, Outfit, Painters, Pile drivers, Rail saw, Salt, Sanding, Scale test, Snow dozer, Snowdrags, Snow ploughs (not attached to loco- motives, but moved by them), Sprinkling, Steam shovels, Steam wrecking der- ricks, Supply, Sweeper, Tool, Tool and block, Water, Weed burner, Wrecking. 42. FLOATING EQUIPMENT. To this account should be charged the cost of marine or floating equipment of all kinds, including all appurtenances, furniture, and fixtures necessary to equip them for service, purchased or built at the company's shops or yards, including cost of transpor- tation. NOTE. The following equipment is classified as floating equipment: Barges, Canal boats, Car and other floats, Dredges, Ferryboats, Lighters, Power launches, Pow r er lighters, Scows, Steamboats, Steamships, Transfer boats, Tugboats. III. GENERAL EXPENDITURES. 43. LAW EXPENSES. To this account should be charged expenditures of the follow- ing nature, incurred during the progress of the construction o$ a road, namely, the pay and expenses of all counsel, solicitors, and UNIFORM SYSTEM OF ACCOUNTS. IT attorneys, their clerks and attendants and expenses of their offices ; law books, printing briefs, legal forms, testimony, reports, etc. ; fees and retainers for services of attorneys not regular employees of the company; payments to arbitrators for the settlement of disputed questions; costs of suits and payments of special fees, notarial fees, and witness fees; and expenses connected with taking depositions ; also all legal and court expenses. 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. (Expenses in connection with condemnation of right of way or station and other grounds should be charged to account No. 2 " Right of Way and Station Grounds," or account No. 3 " Real Estate.") 44. STATIONERY AND PRINTING. To this account should be charged cost of stationery, stationery supplies, postage, and printing blank books and forms used by all classes of employees in the prosecution of construction work not otherwise provided for. 45. INSURANCE. To this account should be charged insurance premiums paid on property of the line under construction and before the road is opened for operation. NOTE. Where insured property is damaged or destroyed the account to which such property was charged should be credited with the amount of insurance recovered in respect thereof. 46. TAXES. To this account should be charged State, county, township, city, school, road, and all other taxes and assessments levied and paid on property belonging to the company, while under construc- tion and before the road is opened for commercial operation, ex- cept 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 prop- erty affected was charged. 47. INTEREST AND COMMISSIONS. To this account should be charged cash commissions and the actual cash value of other commissions on securities sold; inter- est, cash commissions, and the actual cash value of other commis- 18 PUBLIC SERVICE COMMISSION SECOND DISTRICT. sions on loans effected and on notes issued for money borrowed for construction purposes or for purchase of equipment; interest on overdue payments to contractors or other creditors; and interest, cash commissions, and the actual cash value of other commissions and exchange on other commercial paper issued for similar pur- poses. 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 account should be credited all interest received on moneys acquired for purposes of purchase or construction of road or equipment. 48. OTHER EXPENDITURES. To this account should be charged organization expenses, includ- ing the payment of all necessary fees; the cost of printing certifi- cates of stock 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; clerks in general offices engaged on construction accounts or work; rent and repair of general offices when rented, with the 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. CLASSIFICATION OF OPERATING REVENUES. I. REVENUE FROM TRANSPORTATION. 1. 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 re- sulting from the use of erroneous rates, weights, or classifica- tion; amounts paid for switching charges absorbed; authorized allowances and localized freight arbitraries; also amounts paid for switching or to transfer companies for completing a haul or effecting store-door deliveries, when the cost of such service is in- cluded in the rate charged by the carrier; uncollected earnings on freight destroyed in transit and on short and lost freight; also uncollectible undercharges determined after delivery has been made. 2. 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 (including tickets for corpses) and the collection of cash fares; also overcollections made in excess of determined rates, such overcollections to be held subject to claim. The account should be charged with amounts paid for fares refunded; tickets redeemed; also amounts paid for trans- ferring passengers and baggage between stations or depots, except in cases where the transfer^pf both passengers and baggage is pro- vided in the division of the through rate. NOTE A. Cash fare penalty collections made by conduc- tors and the proportion of amounts collected on sale of mile- age tickets and mileage credentials subject to refund should not be credited to Passenger Revenue. NOTE B. Passenger Revenue should be credited with in- terchangeable mileage tickets only as the mileage therefrom is honored for transportation. Receipts from interchangeable mileage books when sold should be credited to an open ac- count, which account should be charged and Passenger Reve- nue credited as the mileage is honored. 20 PUBLIC SERVICE COMMISSION SECOND DISTRICT. NOTE C. When a lessee company transports passengers over the tracks of another carrier on the basis of a propor- tion of revenues, it should include the entire compensation in its revenues and statistics, charging the appropriate joint facilities expense and rental accounts with the amount paid the lessor company, and the lessor company should credit the same accounts. 3. EXCESS 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., usually transported in baggage cars, for which a charge is made. To this account should be charged all baggage refunds. 4. PARLOR AND CHAIR CAR REVENUE. This account includes amounts earned by a carrier in fares col- lected from passengers for seats in parlor, observation, chair, and other special passenger cars operated by railway companies when the expenses of operating such cars are not separable from the expenses of operating -trains. To this account should be charged authorized refunds and tickets redeemed. . NOTE. When the expenses of operating cars of the above classes are separable from the expenses of operating trains, the operation of such cars should be treated as an " Outside Operation." 5. 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. 6. EXPRESS REVENUE. This account includes amounts earned by a carrier for transpor- tation and for facilities on trains and at stations incident to the transportation of express matter, not including the separate rents of offices at stations. (See account No.- 18, "Rents of Buildings and Other Property.") When a railway company transacts an express business through its regular railway organization, the earnings therefrom should be credited to this account. UNIFORM SYSTEM OF ACCOUNTS. 21 7. MILK REVENUE (ON PASSENGER TRAINS). This account includes amounts earned by a carrier for the trans- portation of milk and cream on passenger trains. To this ac- count should be charged refunds and overcharges on milk and cream so carried. 8. OTHER PASSENGER-TRAIN REVENUE. To this account should be credited all amounts earned by a car- rier incident to the operation of passenger trains not otherwise provided for. 9. SWITCHING REVENUE. This account includes amounts earned by a carrier for switch- ing service performed on the basis of tariffs. To it should be charged all overcharges on such switching. 10. SPECIAL SERVICE TRAIN REVENUE. This account includes amounts earned by a carrier for running chartered trains, either on a basis of a rate per mile or a lump sum for the train; for handling circus or theatrical company trains under contract when specific amounts are charged for trans- portation between designated stations; for running chartered trains for the Federal or State governments carrying troops, muni- tions of war, camp outfits, etc. To this account should be charged refunds and overcollections on such business. 11. MISCELLANEOUS TRANSPORTATION REVENUE. To this account should be credited all amounts earned by a car- rier from transportation not otherwise provided for. 11. REVENUE FROM OPERATIONS OTHER THAN TRANSPORTATION. 12. STATION AND TRAIN PRIVILEGES. This account includes a carrier's revenues from weighing, vend- ing, and other automatic machines located at stations; from adver- tising at stations and on trains; from news companies or others for the privilege of operating news stands at stations and selling papers, periodicals, fruit, etc., on trains; from telephone com- panies for the privilege of installing and operating commercial telephones at stations; and from other similar sources. 13. PARCEL-ROOM RECEIPTS. This account includes a carrier's revenues from the operation of parcel rooms, the expenses of which are included in operating expenses. 22 PUBLIC SERVICE COMMISSION SECOND DISTRICT. 14. STORAGE FREIGHT. This account includes a carrier's revenues for storage of freight. To it should be charged authorized refunds. 15. STORAGE BAGGAGE. This account includes a carrier's revenues for storage of bag- gage. To it should be charged authorized refunds. 16. CAR SERVICE. This account includes amounts accruing as penalties for delay in loading or unloading cars (demurrage). To it should be charged authorized refunds. 17. TELEGRAPH SERVICE. This account includes a carrier's revenues from commercial telegraph business transacted by it when the expense of transact- ing such business can not be separated from the expense of con- ducting the railway telegraph service; amounts received from telegraph companies, whether proportion of earnings or other- wise, for the privilege of transacting a commercial telegraph busi- ness in offices along the carrier's lines, when the carrier furnishes some service of its employees whose wages are included in operat- ing expenses. NOTE. When a telegraph company rents the telegraph line or a carrier and pays all expenses incident to its mainte- nance and operation, the rent received should be treated as Income. 18. RENTS OF BUILDINGS AND OTHER PROPERTY. This account includes a carrier's revenues from rents of build- ings, land, and other property, such as depot and station grounds and buildings, union depots, general and other offices, rooms rented at stations, docks, wharves, ferry landings, elevators, stock yards, fuel yards, repair shops, section and other houses, etc., when such property is used in connection with operations and the expense of maintaining and operating it can not be separated from the expense of that portion used by the carrier. 19. MISCELLANEOUS. This account includes a carrier's revenues from operation not otherwise provided for; also collections from individuals and companies for the privilege of handling freight and passengers over a carrier's wharves and docks; amounts received from others UNIFORM SYSTEM OF ACCOUNTS. 23 for mooring and anchoring boats at such wharves and docks, and for water furnished them when the water plant is operated by the carrier; receipts from coal and ore docks, stock yards, and grain elevators when not treated as "Outside Operations;" amounts re- ceived as trackage for detouring trains; collections for the use of a carrier's bridge by pedestrians, street-car lines, vehicles, etc., when the expense of maintaining and operating such property can not be separated from the expense of that portion used by the carrier. NOTE. When a bridge of one carrier is used by another carrier and such use' is paid for either on the basis of a flat rent or a charge per train mile, or a toll per passenger, per ton, or per car, the revenue therefrom should be credited to appropriate accounts. CLASSIFICATION OF OPERATING EXPENSES. I. MAINTENANCE OF WAY AND STRUCTURES. SUPERINTENDENCE. This account includes: PAY OF OFFICERS. Pay of vice-president or assistant when directly in charge of maintenance of way and structures, chief engineer, assistant chief engineer, chief engineer maintenance of way, engineer maintenance of way, assistant engineer main- tenance of way, engineer of bridges and buildings, principal assistant engineer, engineer right of way, architect, division engineer, assistant engineer, assistant division engineer, road- master, assistant roadmaster, master carpenter, assistant mas- ter carpenter, supervisor, assistant supervisor, fire and sani- tary inspector, and other officials engaged in the maintenance- of-way-and-structures department. PAY OF CLERKS AND ATTENDANTS. Pay of chief and other clerks, draftsmen, rodmen, transitmen, and chainmen, and attend- ants in offices and on special cars of officers whose pay is charged to this account. OFFICE AND OTHER EXPENSES. Rent and cost of repairing rented offices, rent and cost of telephone service, telegraph mes- sages, heat, light, ice, water, furniture, and supplies for offices of officers whose pay is charged to this account; incidental office and traveling expenses of such officers and their clerks; cost of provisions for and expenses of special cars when used by them, and cost of running special trains for officials men- tioned; premiums on fidelity bonds of such officers and their assistants; expenses of photographing buildings and structures. Cost of drafting and engineering instruments and expenses of repairing same and cost of supplies (except stationery and print- ing) used by officers and employees whose pay is charged to this account. The following is a list of the more important articles charge- able to this account: Atlases, Boxes for drawing Curves, Barometers, instruments, Directories, Books, scientific and Cameras, and sup- Drawing boards, reference, plies for, Drawing Instru- Boxes for blue- Chains, ments, prints, Compasses, Field glasses, UNIFORM SYSTEM OF ACCOUNTS. 25 Keel, Protractors, Tally registers, Level rods, Ranging poles, Tapelines, Levels, Reading glasses, Tee ^squares, Magnets, Rods, Telescopes, Magnifiers, Scales, Thermometers, Oilstones, Section liners, Tin boxes for trac- Pantographs, Sextants, ings and prints, Parallel rulers, Slide rules, Transits, Periodicals, Stakes, Traverse tables, Plane tables, Straightedges, Triangles, Planimeters, Tacks for drawing Tripods, Plummets, boards, Verniers, NOTE A. When employees enumerated above are engaged in work not chargeable to " Maintenance of Way and Struc- tures," their pay and expenses should be charged to the specific work on which engaged. NOTE B. When officers and others above enumerated have supervision over other departments also, their salaries and expenses should be apportioned equally between the depart- ments over which they have jurisdiction. BALLAST. This account includes all expenses incident to the purchase and production of ballast, as follows: Purchase price of gravel, stone, slag, cinders, sand, and other material used for ballast, including freight charges, if any, and cost of first unloading; payments for gravel and quarry rights and privileges; expenses of sinking test holes; expenses of locomotives and work trains while engaged in delivering ballast at points where used. When a gravel pit or quarry is to be opened, the operations of which are likely to extend over a long period, an account should be opened designated " Operations of Gravel Pit at ," or "Operations of Quarry at - ," as the case may be. To such account should be charged: (a) The excess cost of the land over its estimated value after the gravel or stone has been removed. (Such estimafed value being charged to an appropriate capital account.) (6) The expenses for clearing, stripping, draining, and ditch- ing the land, and of moving and changing fences and buildings preparatory to opening. (o) The cost of rails and fastenings, in excess of their esti- mated scrap value, used in constructing tracks t<3 and in the gravel pit or quarry. (Such estimated scrap value to be carried in an appropriate material account.) (d) The total cost of ties and other material and of labor expended on such tracks. 26 PUBLIC SERVICE COMMISSION SECOND DISTRICT. (e) Cost of labor and train service (see account "Roadway and Track") employed in producing, quarrying, and load- ing ballast, including operations of stationery engines, steamshovels, stone crushers, etc., and watchmen. (/) Repairs of stationary engines, steam shovels, stone crush- ers, and other similar machinery used in producing ballast. (g) Depreciation of machinery permanently used in gravel pits and quarries. (h) Cost of explosives, hand tools, and miscellaneous expenses. This " Operations of Gravel Pit " or " Operations of Quarry " account should be credited from month to month with the number of cubic yards used on the basis of the average cost of produc- tion, and account . " Ballast " or other proper account charged. The average cost of production should be determined by dividing the total charge to the account of any pit or quarry by the esti- mated number of cubic yards it contains. As stripping and other preparatory expenses are not always incurred in full before beginning to take out the gravel or stone, the cost of production should include an estimate of the total of such expenses. NOTE A. The cost of loading cinders at ash pits should be charged to account " Enginehouse Expenses Yard " or account " Enginehouse Expenses Road." NOTE B. The cost of labor putting ballast into track should be charged to account " Roadway and Track." TIES. This account includes cost (including inspection) of cross, switch, and bridge ties, head blocks and railway crossing tim- bers (plain or treated) for main and repair tracks, sidings, and spurs; in tunnels, stations, shop and other yards; on piers, wharves, track scales, inclines, bridges, trestles, and culverts; to coal chutes, coal pockets, and fuel and water stations (except on inclines to and in fuel stations; on tracks in ballast pits, enginehouses, shops, and storehouses, and on transfer tables and turntables ) . NOTE A. The cost of labor unloading, distributing, and putting ties in track and the expenses of trains distributing ties should be charged to account " Roadway and Track." NOTE B. This account may include each month a propor- tion of the total amount authorized or approximated for re- newals during the fiscal year regardless of the month Jn which the actual renewal is made. UNIFORM SYSTEM OF ACCOUNTS. 27 RAILS. This account includes cost (including inspection) of rails for main and repair tracks, sidings, and spurs; in tunnels, stations, shop and other yards; on piers, wharves, track scales, inclines, bridges, trestles, and culverts; in tracks to coal chutes, coal pockets, and fuel and water stations (except on inclines to and in fuel stations, on tracks in ballast pits, enginehouses, shops, and storehouses, and on transfer tables, turntables, and car floats), less the value of old rails taken up. NOTE A. The cost of labor unloading, distributing, and laying rails in track, and the expenses of trains picking up and loading rails taken out of track should be charged to ac- count " Roadway and Track." NOTE B. This account may include each month a propor- tion of the total amount authorized or approximated for re- newals during the fiscal year, regardless of the month in which the actual renewal is made. OTHER TRACK MATERIAL. This account includes cost of all track material not charge- able to ballast, ties, and rails; also expenses of repairing track appliances. The following is a list of the more important articles charge- able to this account: Anticreepers, Angle bars, Connecting rods, of work-train enginemen and trainmen while such em- ployees and equipment are engaged in clearing tracks and hauling snow; wages paid men employed in shoveling snow and picking ice on tracks, and tools specially furnished them for this pur- pose, and their meals; fuel and stores used by rotary and other snowplows and other snow and ice clearing appliances and wages of men employed in operating them; cost of repairing snow- plows (other than snowplow cars which are covered by account "Work Equipment Repairs,") and flangers and the cost of putting them on and removing them from locomotives and cars, and cost of slatting pilots. Wages paid engineers, firemen, and 30 PUBLIC SERVICE COMMISSION SECOND DISTEICT. trainmen held in readiness to go out with snowplows; payments for use of land on which to place snow fences, and for salt for keeping switches free from ice and snow. Cost of distributing and setting up portable snow fences and gathering them up and loading, hauling, and piling them along the road. (For repairs, see account " Snow and Sand Fences and Snow Sheds." ) TUNNELS. This account includes cost of repairing tunnels, including the cost of timber and other material, false work, and special tools; pay of tunnel watchmen and cost of supplies used by them; re- painting and whitewashing; oil and wicks, and repairs of lamps, lanterns, and electric light fixtures used in lighting. This ac- count does not include renewals or repairs to roadway or tracks through tunnels. BRIDGES, TRESTLES, AND CULVERTS. This account includes cost of material used (less salvage) and labor expended in repairing and renewing bridges, trestles, cul- verts (both substructure and superstructure), piers, abutments, masonry, and drainpipes, including repairs made necessary by washouts; retaining walls, riprapping, and dikes necessary to protect or strengthen bridges and culverts against ice, water, or drift; guards on bridges, framing ties for bridges; bridge signs or number boards; expenses of operating and rent of pile drivers and other equipment engaged in repairing and renewing bridges and culverts; cost of cleaning channels under bridges and clean- ing culverts; gravel decking for protection against fire, and alter- ing 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. Pay of bridge foremen and bridge watchmen, except at draw- bridges, and cost of all supplies used by them, such as brooms, lan- terns, oil, oil cans, pails, rowboats, tallow, waste, and water bar- rels, and fuel for heating bridge watchhouses; also repairs to and renewals of stationary engines at drawbridges. Pay of bridge inspectors and expenses incident to bridge in- spection. Pay of work-train enginemen, trainmen, and enginehousemen, and of employees engaged in operating pile drivers; cost of fuel, stores, and other supplies for work-train locomotives and cars and of oil and wicking used in lanterns of work-train enginemen and trainmen while such employees and equipment are engaged on work pertaining to bridges and culverts. UNIFORM SYSTEM OF ACCOUNTS. 31 NOTE A. Any structure carrying the tracks over other tracks, a stream, highway, or canal should be considered a bridge or a culvert. The cost of maintaining structures carrying other tracks, canals, highways, etc., over a carrier's tracks should be charged to account " Over and Under Grade Crossings." NOTE B. This account may include each month a propor- tion of the total amount authorized or approximated for re- newals during the fiscal year regardless of the month in which the actual renewal is made. NOTE C. Insurance recovered on bridges, trestles, and culverts should be credited to this account. OVER AND UNDER GRADE CROSSINGS. This account includes cost of material used (less salvage) and labor expended in repairing and renewing overhead bridges and viaducts of all kinds (except station overhead footbridges not public highways), log chutes and rollways erected over the tracks of a carrier, and roadways of undergrade crossings, foot or wagon (except subways not public highways) ; cost of drainage and excavations for under grade crossings; expenses of opening public roads for purposes of eliminating grade crossings. GRADE CROSSINGS, FENCES, CATTLE GUARDS, AND SIGNS. This account includes: HIGHWAY GRADE CROSSINGS. Cost of material used (less sal- vage) and labor expended in repairing and renewing street and road (including farm) crossings at grade, crossing drains, cross* ing gates, crossing signal bells, and batteries with track instru- ments and connections; and warning signals; cost of water pipes, water and hose for sprinkling grade crossings; and payments of assessments for street repairs or sewers at crossings. (Street re- pairs or sewers within the limits of shop grounds or immediately adjacent to station buildings should be charged to account " Buildings, Fixtures, and Grounds." ) FENCES AND CATTLE GUARDS. Cost of material used (less salvage) and labor expended in repairing and renewing right-of- way fences, cattle guards, wing fences, aprons, and hedges. SIGNS. Cost of yard-limit signs; subdivision boards; mile, section, whistle, water station, water trough, slow, stop, and boundary posts; overhead bridge and tunnel cautions; monu- ment stones, and all other roadway signs. NOTE. The cost of station and telegraph signs, fences, and hedges around building sites and shop grounds, and of paving sidewalks, streets, and driveways within the limits of or im- mediately adjacent thereto, should be charged to account " Building, Fixtures, and Grounds." 32 PUBLIC SERVICE COMMISSION SECOND DISTRICT. SNOW AND SAND FENCES AND SNOWSHEDS. This account includes all expenses of repairing, renewing, and replacing permanent and portable snow and sand fences (except when the permanent fence takes the place of right-of-way fence, in which case the expense should be charged to the account "Grade Crossings, Fences, Cattle Guards, and Signs"), snow- sheds, including necessary rock filling, and cost of protecting from fire; pay of snowshed watchmen and cost of supplies used by them, cost of planting and caring for trees to protect track from snow. NOTE. The cost of distributing and setting up portable snow fence panels, and gathering, loading, hauling, unloading, and piling should be charged to account " Removal of Snow, Sand, and Ice." SIGNALS AND INTERLOCKING PLANTS. This account includes: INTERLOCKING PLANTS. Cost of material used (less salvage) and labor expended in repairing and renewing the buildings and all appliances of interlocking plants, power interlocking plants, and all machinery such as air compressers, levers, boilers, dyna- mos, engines, and machinery and fixtures used in connection therewith. SIGNALS. Cost of material used (less salvage) and labor expended in repairing and renewing block, automatic, and semi- automatic signals. OTHER EXPENSES. Cost of material used (less salvage) and labor expended in repairing and renewing home and distant sig- nals, signal posts, signal bridges, semaphores, train-order signals or order boards, and flag-station signals, gates at crossings of other railways, and all other road or track signals not provided for above, used in the government of the movement of trains, in- cluding signal lamps and their connections. Pay of signal engi- neers and supervisors of signals and their assistants, their office and traveling expenses; also pay of mechanics and laborers and cost of special tools while engaged in repairing and renewing interlocking plants and signals. NOTE. This account does not include the cost of main- taining and renewing track material proper required in con- nection with interlockers, such as switches, special track fastenings, split rails, frogs, etc., which costs should be charged to account " Other Track Material." UNIFORM SYSTEM or ACCOUNTS. 33 TELEGRAPH AND TELEPHONE LINES. This account includes: TELEGRAPH. Cost of material used (less salvage) and labor expended in repairing and renewing telegraph lines owned by a carrier, or for which it is responsible; also cost of conduits, poles, cross-arms, wire, insulators, cables, cable boxes, instru- ments, battery jars, switchboards, and all other appurtenances forming a part of the plant. Pay of chief line repairmen, line- men, and other employees, and cost of special tools used by them ; also pay, office and traveling expenses of superintendent and assistant superintendent of telegraph, their clerks and attendants. TELEPHONE. All expenses similar to the above, incurred in connection with telephone lines, and telephone boxes on tele- graph and telephone poles. Pay of work-train enginemen, trainmen, and enginehousemen, and other employees, cost of fuel, stores, and other supplies for work-train locomotives and cars and of oil and wicking used in lanterns of work-train enginemen and trainmen, while such em- ployees and equipment are engaged on worK pertaining to tele- graph and telephone lines. NOTE. The salaries and expenses of superintendents and assistant superintendents of telegraph and their clerks when engaged in both maintaining and operating telegraph and telephone lines should be charged 50 per cent, to account " Telegraph and 1 Telephone Lines " and 50 per cent, to ac- count " Telegraph and Telephone Operation." ELECTRIC POWER TRANSMISSION. This account includes cost of material used (less salvage) and labor expended in repairing and renewing all appliances for transmitting power from power houses and substations to the place where it is to be applied; covers span, guard, feed, and over- head trolley wires, poles, cross-arms, brackets, insulators and connections, third rail, including braces, supports, and devices for insulating, covering, or protecting; bonding rails, including connecting plugs, insulating mats, plugs, or other devices ; switch- boards, switches, cut-outs, transformers, etc. (except at power and substations) ; pay of electricians, mechanics, and other em- ployees engaged in repairing and renewing electric power trans- mission lines; also pay of work-train motormen, enginemen, train- men, and enginehousemen and other employees, and cost of fuel, electric current, stores and other supplies for work-train locomo- tives and cars, and of oil and wicking used in lanterns of work- train enginemen and trainmen while such employees and equip- ment are engaged on work pertaining to electric power trans- mission lines. 2 34 PUBLIC SERVICE COMMISSION SECOND DISTRICT. BUILDINGS, FIXTURES, AND GROUNDS. This account includes all expenses incident to repairing and renewing buildings owned by a carrier and used in its operations (not otherwise provided for herein) and maintaining driveways- and grounds connected therewith,, as follows: BUIIDINGS. Cost of material used (less salvage) and labor expended in repairing and renewing buildings and platforms; also station subways and station overhead footbridges not public high- ways and stairways for approaches to stations; and in painting, glazing, graining, varnishing, papering, calcimining and decorat- ing buildings; signs on buildings; building permits; cost of land for buildings when chargeable to expenses; removing old struc- tures, and removing snow from roofs of buildings. The following is a list of the more important structures classified as buildings: Air - compres- General offices, sing houses, Grain cribs, Grain elevators, Grain warehouses, Greenhouses, Hand-car houses, Hay houses, Hose houses, Houses for oil and lanterns used by trainmen, Ice houses, Laboratories, Lumber sheds, Baggage rooms. Bins for material, Boarding houses, Breakwaters for protection of buildings, Buildings and rooms for trainmen, Buildings on piers, Carpenter shops, Car sheds, Coal chutes, Coal chute, engine- , Mail cranes, house, Coal chute, Inclines (Including tracks thereon), Coal hoists, Coaling platforms, Dry houses, Dwellings, Eating houses, Elevators, Enginehouses, Express buildings, Fire-engine houses, Foundries, Fuel houses or sta- tions, Gas compressing houses, FIXTURES. Cost of fixtures (less salvage), such as bunks, counters, file cases, ice chests, railings, shelving, washbowls, Milk, stands, Offices, Offices, general, Oil houses, Outhouses, Planing mills, Platforms, passen- ger, Platforms, freight, Power houses, Power houses for electric traction lines, Pump houses, Reading rooms, Repair shops, Rooms for Y.M.C.A., Roundhouses, Sand houses, Scrap bins, Section houses, dwelling, Shops, blacksmith, Shops, car, Shops, machine, Stables, Station platforms, Station signs, Station subways, Station stairways, Stations, freight, Stations, passenger, Stock pens, Storehouses, Switch-tender houses, Tanks, gas, Tanks, oil, Tanks, water, Telegraph offices, Test rooms, Tool houses, Track scales, Transfer houses, Waiting rooms, Warehouses, Wash rooms, Watchhouses, Water stations. UXIFOBM SYSTEM OF ACCOUNTS. 35 water coolers, etc., when immovable and built in as a part of the structure; also cost of repairing and renewing such fixtures. MACHINERY. Cost of material used (less salvage) and labor expended in repairing and renewing machinery and structures ( except tools and machinery chargeable to accounts " Signals and Interlocking Plants," " Shop Machinery and Tools," and "Power Plant Equipment") used in connection with buildings, such as air compressors, armatures and fields, ash bucket hoists, belting, boilers, chutes, cisterns, coal buckets, coal bug- gies, coal pockets, cranes, derricks, dump cars for fuel plants, dynamos and parts, fire engines, fire extinguishers, fire hosi*, gas pumps, hoists, hose carts, hose reels, hydrants, hydraulic rams, pipe lines, pumps, sand driers, scales for weighing fuel, screens, shafting, standpipes, stationary engines, steam pipes, switchboards and parts (except telegraph and telephone), tip pies, track tanks, trestles, water troughs, windmills, and wood racks. OTHER EXPENSES. Cost of material used (less salvage) in repairing and renewing transfer tables and turntables, includ- ing tracks thereon, cinder pits, drop pits, tracks in engine- houses, shops, and storehouses and on inclines of fuel stations, framework for shafting, foundations for machinery, and sta- tionary scales of all kinds, including foundations, platforms, supports for dead rails, beams, weights, and all fixtures and appurtenances; also the cost of draining scale pits and testing and inspecting scales; expense of protecting pipes, and of drill- ing, testing, and prospecting for water supply, and payments for permanent water rights. Cost of material used (less salvage) and labor expended in repairing and renewing stationary fixtures used in connection with heating and lighting buildings; such as arc lamps, chan- deliers, electric-light fixtures, electric- light wiring, electroliers, furnaces, gas burners, box lamps at stations, lamps when per- manently attached to buildings, pipes, radiators, and registers. Cost of repairing and renewing stationary fixtures used for supplying buildings with water, or for draining; water pipes water closets, and washstands; freight and passenger elevators; piping, hydrants, and other permanent fixtures for cleaning, heating, and lighting cars; ore and coal conveyors; cleaning sewers, framing cross-ties for water troughs, protection against fire, such as water mains and fire plugs; also protecting bull-l- ings and grounds against floods and washouts by means of walls and embankments. 36 PUBLIC SERVICE COMMISSION SECOND DISTRICT. GROUNDS. Cost of material used (less salvage) and labor expended in repairing and renewing fences, hedges, walls, side- walks, and streets within the limits of shop grounds, or imme- diately adjacent to buildings, not provided for elsewhere; fences between tracks at stations; and driveways and alleys used for receipt or delivery of passengers or freight at stations or in yards; dams, ponds, reservoirs, and wells. Payments of assess- ments for street repairs, sewers, or other public improvements affecting building sites and shop grounds. Cost of laying out, cleaning (except ordinary cleaning performed by station cleaners), grading, draining, mowing, and beautifying shop and station grounds, and landscape gardening (including cost of plants at such grounds) ; also cost of trees and shrubs, and of maintaining and operating nurseries. Pay of subdivision foremen, work-train enginemen, trainmen, and enginehousemen, and of employees en- gaged in operating steam shovels, scrapers, pile drivers, and ditchers; cost of fuel, stores, and other supplies for work- train locomotives and cars, and oil and wicking used in lanterns of work-train enginemen and trainmen, while such employees and equipment are engaged on work pertaining to buildings and grounds. NOTE A. This account may include each month a propor- tion of the total amount authorized or approximated for re- newals during the fiscal year regardless of the month in which actual renewal is made. NOTE B. Insurance recovered on buildings, fixtures, and grounds should be credited to this account. NOTE C. This account should not include costs of repair- ing and renewing buildings, fixtures, and grounds, the opera- tions of which are Included in "Outside Operations." DOCKS AND WHARVES. This account includes cost of material used (less salvage) and labor expended in repairing and renewing docks, wharves, piers, and other landings, ferry slips, transfer bridges, pon- toons, slips, bulkheads, jetties, and inclines thereto, including filling, strengthening, bracing, and painting; expenses of op- erating pile drivers, tugs, barges, and floats, while engaged on such work. Cost of dredging about docks, piers, bulkheads, and ferry slips, or for approaches to such properties, and removing mate- rial dredged out; expenses of operating dredges, mud scows, barges, and floats, and pay of crews, divers, and pilots while engaged on such work; cost of crib work, racks, or caissons con- structed for preserving the depth of water secured by dredging; UNIFORM SYSTEM OF ACCOUNTS. 37" cutting ice around docks and wharves to prevent damage; guard and other piling and protection from damage by drift or ice; also pay of supervisors of docks and wharves. Pay of work-train enginemen, trainmen, and enginehousemen, and of employees engaged in operating pile drivers, dredges, and tugboats; cost of fuel, stores, and other supplies for work-train locomotives and cars, and of oil and wicking used in lanterns of work-train enginemen and trainmen, while such employees and equipment are engaged on work pertaining to docks and wharves. NOTE A. Cost of maintenance of tracks and buildings on docks and wharves should be charged to other appropriate accounts herein, provided. NOTE B. This account should not include costs of repair- Ing and renewing docks and wharves the operations of which are included in " Outside Operations." ROADWAY TOOLS AND SUPPLIES. This account includes cost of roadway tools when chargeable to expenses (except tools otherwise provided for) and cost of all material used (less salvage), and labor expended in repairing and renewing all tools, implements, flags, and lanterns used in repairing roadway, tracks, interlocking plants and signals, elec- tric traction lines, fences, road crossings, signs, telegraph lines, bridges, culverts, buildings, and other structures. Cost of oil, waste, or like material used on hand cars and hand trucks, oil and wicking used in lanterns of track walkers, track watchmen, or patrolmen; ice and oatmeal for drinking water of track repair men; and heating and lighting subdivision tool houses. The following is a list of the more important roadway tools chargeable to this account: Adzes, Cables, Drawing knives, Anvils, Cable stretchers, Drill bits, Augers, Cans, oil, Drills, Axes, Cans, water, Engines, hoisting, Ballast forks, Cant hooks, Flags, signal, Bars, claw, Cars, hand, Furnaces, portable, Bars, crow, Cars, lever, Grindstones, Bars, lining, Cars, motor inspec- Hammers, napping, Bars, pinch, tion, Hammers, paving, Bars, raising, Cars, push, Hammers, spiking, Bars, tamping, Chains, Handles, adz, Braces and bits, Chisels, track, Handles, ax, Brooms, Curbing hooks, Handles, hatchet, Brush hooks. Dippers, Handles, maul, 38 PUBLIC SERVICE COMMISSION SECOND DISTRICT. Handles pick, Post-hole diggers, Hatchets, Post-hole tampers, Hoes, Punches, Hydraulic outfits, Rail benders, Jack levers, Rail tongs, Jacks, hydraulic, Rail unloaders, Jacks, ratchet, Rakes, Jacks, screw, Ratchet drills, Kegs, water, Rock crushers, Lanterns and fix- Rope, tures, Saws, crosscut, Lawn mowers, Saws, hand, Levels, Scrap boxes, Lines for ditching, Scythes, Lines, tape, Shovels, Nippers, Shovels, coal, Oilstones, Shovels, railroad, Padlocks, Sickles, Pails, water, Signal lanterns, Paint brushes, Sledges, Picks, clay, Spades, Picks, tamping, Spike mauls, Pike poles, Spike pullers, Pile drivers, not on Spot boards, care, Squares, Plows, Straightening m a- chines, Stone drills, Switch ropes (when used in repairing roadway), Tapelines, Thermometers for laying rail, Timber trucks, Tongs, Tool boxes, Torches, Track gages, Track jacks, Track levels, Velocipedes, Vises, Weed spuds, Wheelbarrows, Whetstones, Wood chisels, Wood mallets, Wrenches, monkey, Wrenches, track. WORK EQUIPMENT REPAIRS. This account includes cost of material used (less salvage) and labor expended in repairing, painting, and lettering work or service equipment of all classes (see "Note A" under this account), furniture for cabin or caboose cars, and fixtures for all work or service cars, including cost of renewing same; such as bunks, coal boxes, coal hods, curtains, cushions, lamp fixtures, links and pins, screens, stoves, and fixtures; also cost of repairing commercial cars and locomotives when assigned to and in main- tenance-of- way. service; changes made in such cars to fit them for work service, and refitting them for commercial service; .cost of repairing floating equipment used in maintenance or construction of a carrier's property, such as floating pile drivers, dredges, scows, etc.; cost of supervision, cutting up condemned work cars, and repairing cars of foreign lines damaged on the line while in a carrier's work service; material used by car inspectors and car repair men while engaged in inspecting and making light repairs; small hand tools used exclusively in inspecting and re- pairing work equipment; expenses of fitting cars with devices for special maintenance-of-way work; traveling expenses of em- ployees whose pay is chargeable to this account; payments of royalties or for patent rights on brakes, brake fixtures, and other UNIFORM SYSTEM OF ACCOUNTS. 39 appliances used on work or service equipment; and payment for cars of foreign lines destroyed on the line while in a carrier's work service; also proportion of shop expenses as provided in Note following account " Other Expenses " under head of " Main- tenance of Equipment." The value of old material released during repairs, insurance recovered, and repayments from other roads should be credited to this account. NOTE A. The following equipment is classified as work equipment: Ballast, Outfit, Ballast, unloaded Painters, cars, Pile drivers, Boarding, Rail saw, Bridge, Scale test, Camp, Snow dozer, Cinder, Snow drag, Derrick, Snowplows (not at- Ditching, tached to locomo- Dump, tives but moved by Grading, them), Gravel, Sprinkling, Steam shovels, Steam wrecking der- ricks, Supply, Sweeper, Tool, Tool and block, Water, Weed burner, Wrecking. NOTE B. The word " repairs " as here used includes all repairs to or renewals of parts of work equipment commonly known as running repairs; also repairs or renewals of the more important or vital parts of work equipment, the neces- sity for which is caused by breakage or failure while in ser- vice; also the repairs to work equipment damaged through accident or otherwise necessary to restore it to service; and also renewals of important or vital parts made necessary by reason of age or wear and tear from use. NOTE C. The cost of repairing work equipment of foreign lines waybilled as freight, damaged in transit should be charged to account "Loss and Damage Freight," and dam- age to work equipment of foreign lines having trackage rights over a carrier's lines damaged in collision or wrecks for which a carrier is liable should be charged to account " Dam- age to Property." WORK EQUIPMENT RENEWALS. This account includes the original cost (estimated, if not known), record value, or purchase price of all work equipment condemned, destroyed, or 'Sold, less : (a) Amount previously charged for depreciation up to date of retirement; (I) Scrap value of salvage or the amount received from sale of work equipment retired. 40 PUBLIC SERVICE COMMISSION' SECOND DISTRICT. NOTE. The term " record value " should not be inter- preted to mean the value of equipment as it stands in the capital account, unless that account represents the original value of the equipment on hand. WORK EQUIPMENT DEPRECIATION. This account includes a monthly charge of one-twelfth (1-12) of per cent per annum of the original cost (estimated, if not known), record value, or purchase price of work equipment, to provide a fund for replacement when retired. INJURIES TO PERSONS. This account includes all expenses incident to injuries to per- sons when caused directly in connection with maintenance of way and structures; proportion of salaries and expenses of phy- sicians and surgeons, expenses of undertakers, nursing and hos- pital attendance, medical and surgical supplies, artificial limbs, funeral expenses, railway and carriage fares for conveying in- jured persons and attendants; also proportion of pay and expenses of claim adjusters and their clerks, and pay and expenses of employees and others called in consultation in relation to the adjustment of claims coming under this head. Norm A. Witness fees and other expenses in connection with the conduct of suits should be charged to account " Law Expenses," but the amount of final judgments, including plaintiffs' court costs, should be charged to this account. NOTE B. When contributions are made to hospitals, the total thereof should be distributed to the several " Injuries to Persons " accounts as follows: 25 per cent to " Main tenance of Way and Structures," 25 per cent to " Main- tenance of Equipment," and 50 per cent to "Transportation Expenses." NOTE C. The pay and expenses of claim adjusters, clerks, chief surgeons, and others whose pay can not be actually allocated to any case should be divided equally between personal Injury and other claims over which they have jurisdiction. STATIONERY AND PRINTING. This account includes the cost of stationery, stationery sup- plies, printing, books, and blank forms used in connection with "Maintenance of Way and Structures." (Dictionaries, periodi- cals, technical books, etc., should be charged to account ft Super ^ intendence." ) UNIFORM SYSTEM OF ACCOUNTS. The following is a list of the more important items chargeable to this account: Adding machines, Addressographs and supplies, Arm rests, Binders, Blank books, Blank cards, Blank forms, Blank paper, Blank tablets, Blotters, Blotting paper, Blue print paper, Books for field notes, Bristol board, Calculating m a- chines, Calendars, Caligraphs, Carbon paper, Cardboard, Cards, Circulars, Computing tables, Copy (impression) books, Copying brushes, Copying presses, Crayons, Cross-section books, Cross-section paper, Cyclostyles, Dating stamps and ribbons, Drawing paper, Duplicators, Electric pens, Envelopes, Erasers, rubber and steel, Eyelets, Eyelet punches, Forms, Glass pens, Hektographs, Indexes, Ink for writing and drawing, Inkstands, Invoice books, Legal-cap paper, Letter paper, Manifold paper, Manifold pens, Mimeographs, Mucilage, Mucilage brushes, Neostyles, Note paper, Notices, Numbering stamps, Oil paper, Orders, Paper, Paper baskets, Paper clips, Paper cutters, Paper fasteners, Paper files, Paper weights, Papyrographs, Parchment paper, Pencils for writing and drawing, Pencil sharpeners, Pens for writing and drawing, Penholders, Penracks, Pins, Postage, Printed cards, Printed tablets, Profile books and paper, Punches (not conduc- tors' or baggage- men's), Rubber bands, Rubber stamps, Rulers, Ruling pens, Scrapbooks, Sealing wax, Seals, Shears, Shipping tags, Shorthand notebooks, Sponges, Sponge cups, Stamps, impression, Stylographs, Tablets, Tape, Telegraph blanks, Tissue (impression) paper, Tracing cloth, Tracing paper, Twine, Typewriters and rib- bons, Wastebaskets, Water colors, Water holders, Wage tables, Wrapping paper, Wringers for copy- ing presses. INSURANCE. This account includes all premiums made or paid by a car- rier to its insurance fund and premiums (except reinsurance premiums) paid by it to insurance companies for insuring buildings, and other structures, work equipment of all classes, other property, and persons against loss, damage, or injury by fire, accident, or other causes when such loss, damage, or in- jury would otherwise be chargeable to " Maintenance of Way and Structures." 42 PUBLIC SERVICE COMMISSION SECOND. NOTE A. The premiums paid by a carrier to its insurance fund should be credited on its books to an " Insurance Fund " account, to which the amount of all claims for dam- ages to the property covered by its insurance should be charged. To such account should be charged all reinsurance premiums paid insurance companies, and to it should be credited all amounts recovered from insurance companies for damage to property reinsured by them. NOTE B. Appropriations made by a carrier to its in- surance fund through Income Account should he credited directly to its " Insurance Fund " account. OTHER EXPENSES. This account includes all expenses in connection with mainte- nance of way and structures not properly chargeable to other " Maintenance of Way and Structures " accounts. MAINTAINING JOINT TRACKS, YARDS, AND OTHER FACILITIES DR. This account includes a carrier's proportion of costs incurred to maintain joint tracks, yards, terminals, and other facilities maintained by other companies. NOTE. The purpose of this account is to show the amounts accruing against a carrier for its proportion of the expense of maintaining joint tracks, yards, and other ' way and structure facilities maintained by Bother companies, .but In the joint use of which a carrier participates. The bill rendered by any creditor against a debtor for the latter' s proportion of expense of operation of joint facilities should show the distribution of the total charge among the general accounts as made by the creditor, and such distri- bution should be adhered to by the debtor. MAINTAINING JOINT TRACKS, YARDS, AND OTHER FACILITIES CR. This account includes the proportion of costs to maintain joint tracks, yards, terminals, and other facilities maintained by a carrier chargeable to other companies. NOTE. The purpose of this account is to show the amounts accruing in favor of a carrier against other com- panies for their proportion of the expense of maintaining joint tracks, yards, and other way and structure facilities maintained by a carrier, but in the joint use of which other companies participate. The bill rendered by any creditor against a debtor for the latter' s proportion of expense of oper- ation of joint facilities should show the distribution of the total charge among the general accounts as made by the creditor, and such distribution should be adhered to by the debtor. UNIFORM SYSTEM OF ACCOUNTS. 43 II. MAINTENANCE OF EQUIPMENT. SUPERINTENDENCE. This account includes: PAY OF OETICERS. Pay of vice-president or assistant when directly in charge of equipment, general superintendent of motive power, assistant to general superintendent of motive power, me- chanical superintendent, superintendent of motive power, mechani- cal engineer, assistant mechanical engineer, chief chemist, engineer of tests, assistant engineer, supervisor of car department, elec< trical engineer, assistant electrical engineer, chemist, assistant chemist, master car builder, master mechanic, general foremen, chief car inspector, traveling boiler inspector, general car in- spector, and other officials engaged in the maintenance-of-equip- ment department. PAY OF CLERKS AND ATTENDANTS. Pay of chief motive power clerk, chief and other clerks, motive power clerks and their assistants, shop clerks, draftsmen, and attendants in offices and on special cars of officers whose pay is charged to this account. OFFICE AND OTHER EXPENSES. Rent and cost of repairing rented offices, rent and cost of telephone service, telegraph mes- sages, heat, light, ice, water, furniture, and supplies for offices of officers whose pay is charged to this account; incidental office and traveling expenses of such officers and their clerks; cost of provisions for and expenses of special cars when used by them; and cost of running special trains for officials mentioned; pre- miums on fidelity bonds, and dues of such officers and their as- sistants for membership in master mechanics' and master car builders' associations. Cost of drafting and engineering instruments and expenses - of repairing them; also cost of supplies (except stationery and printing) used by officers and employees whose pay is charged to this account, such as atlases, barometers, books scientific and reference, boxes for blue prints, boxes for drawing instruments, cameras and supplies therefor, compasses, surveys, directories, drawing boards, drawing instruments, field glasses, magnifiers, oil) stones, pantographs, parallel rulers, periodicals, plane tables, planimeters, reading glasses, scales, slide rules, straightedges, tacks for drawing boards, tapelines, tee squares, telescopes,, thermometers, tin boxes for tracings and prints, triangles, tri- pods, and verniers. NOTE A. When employees enumerated above are engaged on construction or other work not chargeable to "Main- tenance of Equipment," their pay and expenses should be charged to the specific work on which engaged. 44 PUBLIC SERVICE COMMISSION SECOND DISTRICT. NOTE B. When officers and others above enumerated have supervision over other departments also, their salaries and expenses should be apportioned equally between the departments over which they have jurisdiction. STEAM LOCOMOTIVES REPAIRS. This account includes cost of material used (less salvage) and labor expended in repairing steam locomotives and tenders, and fixtures thereof (except as otherwise provided for) ; such as air signal equipment, including hose, arm rests, awnings, brake fix- tures, cab and steam-gage lamps, cab cushions, clocks, coal boards, fire extinguishers permanently attached to locomotives, gongs, head lamps, pneumatic sanding equipment, seat boxes, speed re- corders, steam and other power brakes, steam-heat appliances, -including hose and all other appliances of like nature, storm doors, tool boxes; also cost of supervision; pay of locomotive in- spectors engaged in inspecting all parts of locomotives and ten- ders (except pay of smokestack and ash-pan inspectors, which should be charged to account " Enginehouse Expenses Yard " or "Enginehouse Expenses Road"), pay of employees engaged in sponging tender, driving and truck boxes of locomotives under- going repairs in shops (but pay of employees similarly engaged on locomotives not undergoing repairs in shops should be charged to account " Enginehouse Expenses Yard " or " Enginehouse Expenses 'Road"), and cost of cutting up condemned locomo- tives and tenders; small hand tools used exclusively in loco- motive repairs; special service, such as bringing locomotives to shops or watching them while on the way to shops for repairs, and trying locomotives after having been repaired; traveling ex- penses of employees whose pay is chargeable to this account; and payments of royalties, or for patent rights on brakes, brake fixtures, and other appliances used on locomotives; also propor- tion of shop expenses as provided in Note following account "Other Expenses." The value of old material released during repairs and insur- ance recovered should be credited to this account. NOTE A. The word " repairs " as here used Includes all repairs on or renewals of parts of locomotives and tenders commonly .known as steam-locomotive fixtures or attachments, and classified as running or roundhouse repairs ; also repairs to or renewals of the more important or vital parts of loco- motives and tenders, the necessity for which is caused by breakage, failure, or accident while in service; also the repairs to a steam locomotive or tender damaged through accident or otherwise, necessary to restore it to service; and also renewals of important or vital parts made neces- sary by reason of age or wear and tear from use. UNIFOBM SYSTEM OF ACCOUNTS. 45 NOTE B. The cost of repairing steam locomotives and tenders of foreign lines way billed as freight, damaged in transit, should be charged to account " Loss and Damage Freight," and the cost of repairing steam locomotives of foreign lines having trackage rights over a carrier's line damaged in collision or wreck for which a carrier is liable should be charged to account " Damage to Property." STEAM LOCOMOTIVES RENEWALS. This account includes the original cost (estimated, if not known), record value, or purchase price of all steam locomotives condemned, destroyed, or sold, less : (a) Amount previously charged for depreciation up to date of retirement ; (&) Scrap value of salvage or the amount received from sale of steam locomotives retired. NOTE A. Electric locomotives permanently retired from service, but held, pending disposition, should be written out of service through this account, and carried in an appro- priate material account at a nominal valuation, or at actual scrap value, if determinable. NOTE B. The term " record value " should not be inter- preted to mean the value of equipment as it stands in the capital account, unless that account represents the original value of the equipment on hand. STEAM LOCOMOTIVES DEPRECIATION. This account includes a monthly charge of one-twelfth (1-12) of per cent per annum of the original cost (estimated, if not known), record value, or purchase price of steam locomotives, to provide a fund for replacement when retired. ELECTRIC LOCOMOTIVES REPAIRS. This account includes all costs analogous to those set forth under the account " Steam Locomotives Repairs." NOTE A. The word "repairs" as here used includes all repairs to or renewals of parts of electric locomotives com- monly known as fixtures br attachments, and classified as running or roundhouse repairs; also repairs to or renewals of the more important or vital parts of electric locomotives, the necessity for which is caused by breakage, failure, or accident while in service; also repairs to an electric loco- motive, damaged through accident or otherwise, necessary to restore it to service; and also renewals of important or vital parts made necessary by reason of wear and tear from use. 46 PUBLIC SERVICE COMMISSION SECOND DISTRICT. NOTE B. The cost of repairing electric locomotives of foreign lines waybilled as freight, damaged in transit, should be charged to account " Loss and Damage -Freight," and the cost of repairing electric locomotives of foreign lines having trackage rights over a carrier's line damaged in collision or wreck for which a carrier is liable should be charged to account " Damage to Property." ELECTRIC LOCOMOTIVES RENEWALS. This account includes the original coat (estimated, if not known), record value, or purchase price of all electric locomotives condemned, destroyed, or sold, less: (a) Amount previously charged for depreciation up to date of retirement; (6) Scrap value of salvage or the amount received from sale of electric locomotives retired. NOTE A. Electric locomotives permanentlj retired from service, but held, pending disposition, should be written out of service through this account, and carried in an appropriate material account at a nominal valuation, or at actual scrap value, if determinable. NOTE B. The term " record value " should not be inter- preted to mean the value of equipment as it stands in the capital account, unless that account represents the original value of the equipment on hand. ELECTRIC LOCOMOTIVES DEPRECIATION. This account includes a monthly charge of one-twelfth (1-12) of per cent per annum of the original cost (estimated, if not known), record value, or purchase price of electric locomotives to provide a fund for replacement when retired. PASSENGER-TRAIN CARS REPAIRS. This account includes cost of material used (less salvage) and labor expended in repairing, painting, varnishing, finishing, and lettering railway passenger-train cars of all classes (see "Note A" under this account) , and cost of repairing and renewing furniture and fixtures thereof, such as brake gear, carpets, cases, chairs, coal boxes, coat hooks, curtains, cushions, electric bells, ice boxes, ice tanks, lamp canopies, lamps, except signal or train), linoleum, mail catchers, mats, matting, pigeon-holes, racks, ranges, rugs, signal and bell cord hangers, speed recorders, stoves, tiles, water tanks; cost of material used and labor expended in cleaning or scrubbing preparatory to painting; scraping and burning off old paint; reupholstering seats and chairs; rewiring, repairing, and UNIFORM SYSTEM OF ACCOUNTS. 4? renewing curtains and fixtures; cost of electric-lighting fixtures permanently attached to cars; gas tanks, gas gages, and gas, oil, and carburetor lamps; piping and other permanent fixtures used in gas lighting; all appliances used in carburetor lighting per- manently attached to and forming part of a car; steam pipes, radiators, and other permanent appliances for heating cars, in- cluding steam-heat hose; also cost of supervision; pay of car inspectors while engaged in inspecting passenger-train cars, and cost of cutting up such cars when condemned; also repairs made to passenger-train cars of foreign lines in service of a carrier for which it is responsible. Cost of testing air brakes; material used by car inspectors and car repair men while engaged in inspecting and making light repairs to cars at stations, yards, and elsewhere. Cost of small hand tools used exclusively in in- specting and repairing passenger-train cars; traveling expenses of employees whose pay is chargeable to this account, and pay- ments of royalties, or for patent rights on brakes, brake fixtures, and other appliances used on passenger-train cars; payments to foreign lines for passenger-train cars belonging to such lines de- stroyed on the line of a carrier while in its service; also pro- portion of shop expenses as provided in Note following account " Other Expenses." The value of old material released during repairs, insurance recovered, and repayments from other roads, should be credited to this account. The cost of repairing special features of passenger-train cars, the operations of which are treated as " Outside Operations," should not be charged to this account. NOTE A. The following cars are classified as passenger- train cars : Air-brake Instruction, Dining, Passenger, Baggage, Emigrant, Passenger baggage Baggage express, Express, mail, Baggage mail, Library, Pay, Buffet, Mall, Postal, Business, Milk, Refrigerator ex- Cafe', Observation, press, Chair, Officers', Smoking, Colonist, Parlor, Street, Combination passen- Parlor baggage, Tourist. ger and baggage, NOTE B. The word " repairs " as here used Includes all repairs to or renewals of parts of passenger-train cars, com- monly known as fixtures or attachments and classified as running repairs; also repairs to or renewals of the more 48 PUBLIC SERVICE COMMISSION SECOND DISTRICT. Important or vital parts of passenger-train cars, the neces- sity for which is caused by breakage or failure while in service; also the repairs to passenger-train cars, damaged through accident or otherwise, necessary to restore them to service; and also renewals of important or vital parts made necessary by reason of age or wear and tear from use. NOTE C. The cost of repairing passenger-train cars of foreign lines waybilled as freight, damaged in transit, should be charged to account " Loss and Damage Freight," and the cost of repairing passenger-train cars of foreign lines having trackage rights over a carrier's line damaged in collision or wreck for which a carrier is liable should be charged to account " Damage to Property." PASSENGER-TRAIN CARS RENEWALS. This account includes the original cost (estimated, if not known), record value, or purchase price of all passenger-train cars condemned, destroyed, or sold, less: (a) Amount previously charged for depreciation up to date of retirement ; (6) Scrap value of salvage or the amount received from sale of passenger-train cars retired. The cost of renewing passenger-train cars, the operations of which are treated as "Outside Operations" (except dining, cafe", and buffet cars) should not be charged to this account. NOTE A. Passenger-train cars permanently retired from service but held, pending disposition, should be written out of service through this account, and carried in an appropriate material account at a nominal valuation or at actual scrap value, if determinable. NOTE B. The term " record value " should not be inter- preted to mean the value of equipment as it stands in the capital account, unless that account represents the original value of the equipment on hand. PASSENGER-TRAIN CARS DEPRECIATION. This account includes a monthly charge of one-twelfth (1-12) of per cent per annum of the original cost (estimated, if not known), record value, or purchase price of passenger-train cars, to provide a fund for replacement when retired. The charge .for depreciation on passenger-train cars, the opera- tions of which are treated as "Outside Operations" (except din- ing, cafe", and buffet cars) should not be charged to this account. FREIGHT-TRAIN CARS REPAIRS. This account includes cost of material used (less salvage) and labor expended in repairing, painting, and lettering freight- UNIFORM SYSTEM ^OF ACCOUNTS. 49 train cars of all classes (see "Note A" under this account), fur- niture for cabin or caboose cars, and fixtures for all freight-train cars, including cost of renewing same; such as brake gear, coal boxes, coal hods, curtains, cushions, deck lamps, flag and torpedo boxes when attached to cars, ice boxes, lamp fixtures, links and pins, racks, stoves and fixtures; also cost of fixed or permanent grain doors and lumber for them; racks and ventilating systems for refrigerator cars, and material used and labor expended in double-decking cars for live stock; also cost of supervision; pay of car inspectors while engaged in inspecting freight-train cars; and cost of cutting up such cars when condemned; also repairs, for which a carrier is liable, made to freight-train cars of foreign lines in its service. Cost of testing air brakes; material used by car inspectors and car repair men while engaged in inspecting and making light repairs to cars at stations, yards, and else- where. Small hand tools used exclusively in inspecting and repairing freight-train cars. Traveling expenses of employees whose pay is chargeable to this account; expenses of light-weight- ing freight-train cars; payments of royalties, or for patent rights on brakes, brake fixtures, and other appliances used on freight- train cars; payments for foreign freight-train cars destroyed on the line while in a carrier's service, or to foreign roads for re- pairs to a carrier's freight-train cars; also proportion of shop expenses as provided in Note following account " Other Expenses." The value of old material released during repairs, insurance recovered, and repayments from other roads should be credited to this account. NOTE A. The following cars are classified as freight- train cars : Beer, Furniture, Platform, Box, Gondola, Poling, Cabin, Gondola hopper, Poultry, Caboose, Gondola long, Produce, Charcoal, Gun trucks, Rack, Coal, Hay, Refrigerator, Coke, Lime, Stock, Dump (commercial, Logging, Tank and water coal or stone), Oil tanks, (when used as com- Flat, Ore, mercial cars) Fruit, NOTE B. The word " repairs " as here used includes all repairs to or renewals of parts of freight-train cars com- monly known as running repairs; also repairs to or renewals of the more important or vital parts of freight-train cars, the necessity for which is caused by breakage or failure 50 PUBLIC SEE VICE COMMISSION SECOND DISTRICT. \vhile in service; also the repairs to freight-train cars dam- aged through Accident or otherwise, necessary to restore them to service; and also renewals of important or vital parts made necessary by reason of age or wear and tear from use. NOTE C. The cost of repairing freight-train cars of for- 'eign lines waybilled as freight, damaged in transit, should be charged to account " Loss and Damage Freight," and the cost of repairing freight-train cars of foreign lines hav- ing trackage rights over a carrier's line damaged in colli- sion or wreck for which a carrier is liable should be charged to account " Damage to Property." FREIGHT-TRAIN CARS RENEWALS. This account includes the original cost (estimated, if not known), record value, or purchase price of all freight-train cars (condemned, destroyed, or sold, less: (a) Amount previously charged for depreciation up to date of retirement; (&) Scrap value of salvage or the amount received from sale of freight-train cars retired. NOTE A. Freight-train cars or parts thereof (such as trucks) permanently retired from service, but held, pending disposition, should be written out of service through this account and carried in an appropriate material account at a nominal valuation or at actual scrap value, if determin- able. NOTE B. The term " record value " should not be inter- preted to mean the value of equipment as it stands in the capital account, unless that account represents the original value of the equipment on hand. FREIGHT-TRAIN CARS DEPRECIATION. This account includes a monthly charge of one-twelfth (1-12) of per cent per annum of the original cost (estimated, if not known), record value, or purchase price of freight-train cars to provide a fund for replacement when retired. ELECTRIC EQUIPMENT OF CARS REPAIRS. This account includes cost of material used and labor expended in repairing and renewing motors affixed to cars, and their con- nections, as distinguished from independent electric locomotives used in connection with electric power for the propulsion of trains or cars; dynamo covers, rheostats, reversing, cut-out, and main motor switches, power boxes, motor boxes, power levers, trolley poles, trolleys, third-rail contact appliances, wiring, in- specting, cables, lightning arrestors, pans, brush holders, and motor pans. UNIFORM SYSTEM OF ACCOUNTS. 51 NOTE. The word " repairs " as here used includes all repairs to or renewals of parts of electric equipment of cars commonly known as running repairs; also repairs to or renewals of the more important or vital parts of electric equipment of cars, the necessity for which is caused by breakage or failure while in service; also the repairs to electric equipment of cars damaged through accident or otherwise, necessary to restore it to service; and also re- newals of important or vital parts made necessary by reason of age or wear and tear from use. ELECTRIC EQUIPMENT OF CARS RENEWALS. This account includes the original cost (estimated, if not known), record value, or purchase price of all electric equipment of cars condemned, destroyed, or sold, less: (a) Amount previously charged for depreciation up to date of retirement ; (6) Scrap value of salvage or the amount received from sale of electric equipment of cars. NOTE A. Electric equipment of cars permanently retired from service, but held, pending disposition, should be writ- ten out of service through this account, and carried in an appropriate material account at a nominal valuation, or at actual scrap value, if determinate. NOTE B. The term " record value " should not be inter- preted to mean the value of equipment as it stands in the capital account, unless that account represents the original value of the equipment on hand. ELECTRIC EQUIPMENT OF CARS DEPRECIATION. This account includes a monthly charge of one- twelfth (1-12) of per cent per annum of the original cost (estimated, if not known), record value, or purchase price of electric equipment of cars to provide a fund for replacement when retired. FLOATING EQUIPMENT REPAIRS. This account includes, when not chargeable to " Outside Operations: " STEAMBOATS AND TUGBOATS. Cost of material used and labor expended in repairing steamships, steamboats, power launches, steam lighters, ferry, transfer, tug, and all other boats propelled by their own power (see "Note A" under this account); also boilers, engines, masts, rigging, sails, wood foundations, bearings for machinery, wheels, rudders, shafts, steering gear, ventilators, electric plants, steam and hot-water fixtures, and all other parts; furniture and fixtures of such boats, including cost of renewing machinery, furniture, and fixtures, such as anchors, axes, barom- 52 PUBLIC SERVICE COMMISSION" SECOND DISTRICT. eters, beds and bedding, binnacle lamps, block and tackle, cap- stan bars, carpets, chairs, charts, clocks, compasses, copyfng presses, counters, desks, engine furnishings, fire buckets, fire extinguishers, flue cleaners, gang planks, hatchets, hooks, keys, lamps (when permanently attached to boats), life-preservers, lines, lineoleum, logs and log lines, mats, matting, mattresses, oil cans, pianos on passenger boats, pillows, pokers, racks, railings, rugs, safes, scales, scrapers, settees, shovels, splice bars, spy- glasses, stoves and stove furniture, tables, ticket cases and fix- tures, tool boxes, tools, wrenches; payments of royalties, or for patent rights on improved machinery. Pay and expenses of shore engineers, shore captains, and their assistants when en- gaged in supervising the maintenance of floating equipment. The value of old material released during repairs and in- surance recovered should be credited to this account.' BARGES, CAB FLOATS, AND CANAL BOATS. Cost of material used and labor expended in repairing barges, canal boats, car and other floats, dredges, lighters, and scows ( see " Note B " under this account) ; also hulls, decks, cabins, rigging, and all other parts and furniture and fixtures of such boats, including cost of renewing machinery, furniture, and fixtures, such as those enumerated above. The value of old material released during repairs and insur- ance recovered should be credited to this account. NOTE A. The following floating equipment is classified as steamboats and tugboats : Ferryboats, Steamboats, Transfer boats, Power launches, Steamships, Tugboats. Power lighters, NOTE B. The following floating equipment is classified as barges, car floats, and canal boats : Barges, Car floats, Lighters, Canal boats, Dredges, Scows. NOTE C. The word "repairs" as here used includes nil repairs to or renewals of minor parts of floating equipment; also repairs to or renewals of the more important or vital parts of floating equipment, the necessity for which is caused by breakage, failure, or accident while in service; also the repairs to floating equipment damaged through accident or otherwise, necessary to restore it to service; and also re- newals of important or vital parts made necessary by reason of age or wear and tear from use. UNIFORM SYSTEM OF ACCOUNTS. 53 FLOATING EQUIPMENT RENEWALS. This account includes the original cost (estimated, if not known), record value, or purchase price of all floating equip- ment condemned, destroyed, or sold, less: (a) Amount previously charged for depreciation up to date of retirement j (6) Scrap value of salvage or the amount received from sale of floating equipment retired. The cost of renewing floating equipment, the operations of which are treated as " Outside Operations," should not be charged to this account. NOTE A. Floating equipment permanently retired from service, but held, pending disposition, should be written out of service through this account, and carried in an appropriate material account at a nominal valuation or at actual scrap value, if determinable. NOTE B. The term " record value " should not be inter- preted to mean the value of equipment as it stands in the capital account, unless that account represents the original value of the equipment on hand. FLOATING EQUIPMENT DEPRECIATION. This account includes a monthly charge of one- twelfth (1-12) of per cent per annum of the original cost (estimated, if not known), record value, or purchase price of floating equipment, to provide a fund for replacement when retired. The charge for depreciation on floating equipment, the opera- tions of which are treated as " Outside Operations " should not be charged to this account. SHOP MACHINERY AND TOOLS. This account includes: REPAIRS. Cost of material used, and labor expended in re- pairing tools and machinery in enginehouses and at locomotive and car shops and foundries, including stationary engines and boilers for furnishing power; scaffolds, shafting, belting, and other appliances for running machinery, cranes, hoists (power and hand), drop tables, jacks and other, appliances used in con- nection therewith; also in repairing furnaces, forges, hydraulic and other portable jacks, portable scales, and sewing machines used in shops. Cost of repairing heating boilers should be charged to account " Buildings, Fixtures, and Grounds." RENEWALS. Cost of new tools and machinery (less salvage), used in enginehouses and at locomotive and car shops and &4 PUBLIC SERVICE COMMISSION SECOND DISTRICT. foundries, including stationary engines and boilers for furnish- ing power; scaffolds, shafting, belting and other appliances for running machinery, cranes, hoists (power and hand), drop tables, jacks and other appliances used in connection therewith; also furnaces, forges, hydraulic and other portable jacks, portable scales and sewing machines used in shops. Cost of renewing heating boilers should be charged to account " Buildings, Fix- tures, and Grounds." POWER PLANT EQUIPMENT. This account includes: STEAM AND WATER PLANT. Cost of materials used (less sal- vage) and labor expended in repairing and renewing steam and water plant equipment, including engines and engine parts, ap- pliances, and fixtures; belts, belt tighteners and fixtures; re- ceivers, lubricators, and oiling devices; shafting, clutches, cranes, hoists, and other engine-room appliances, boilers, boiler fittings, and appliances, furnaces, economizers, stacks, 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 fitting, including valves, separators, water and sewer connections, and water meters. ELECTEIC PLANT. Cost of materials used and labor expended in repairing and renewing all electric equipment within the power house (not including the method of transmission of power be- yond the power house ) , including generators and generator parts, dynamos, switch boards, cables, and feeder terminals, and wiring in connection therewith; storage batteries, transformers, boosters,, rheostats, circuit breakers, meters, and other electric equipment. INJURIES TO PERSONS. This account includes all expenses incident to injuries to persons when caused directly in connection with maintenance of equipment; proportion of salaries and expenses of physicians and surgeons, expenses of undertakers, nursing and hospital at- tendance, medical and surgical supplies, artificial limbs, funeral expenses, railway and carriage fares for conveying injured persons and attendants; also proportion of pay and expenses of claim adjusters and their clerks, and pay and expenses of employees and others called in consultation in relation to the adjustment of claims coming under this head. NOTE A. Witness fees and other expenses in connection with the conduct of suits should be charged to account " Law Expenses," but the amount of final judgments, in- cluding plaintiffs' court costs, should be charged to this account. UNIFORM SYSTEM OF ACCOUNTS. 55 NOTE B. When contributions are made to hospitals, the total thereof should be distributed to the several " Injuries to Persons " accounts as follows : 25 per cent to " Main- tenance of Way and Structures," 25 per cent to " Main- tenance of Equipment," and 50 per cent to " Transportation Expenses." NOTE C. The pay and expenses of claim adjusters, clerks, chief surgeons, and others whose pay can not be actually allocated to any case should be divided equally between personal injury and othe/r claims over which they have jurisdiction. STATIONERY AND PRINTING. This account includes the cost of all stationery, stationery supplies, printing, books, and blank forms used in connection with maintenance of equipment. (Dictionaries, periodicals, tech- nical books, etc., should be charged to account " Superintend- ence." ) The following is a list of the more important items chargeable to this account: Adding machines, Addressographs and supplies, Arm rests, Binders, Blank books, Blank cards, Blank forms, Blank paper, Blank tablets, Blotters, Blotting paper, Blue print paper, Bristol board, Calculating m a- chines, Calendars, Caligraphs, Carbon paper, Cardboard Cards Circulars, Computing tables, Copy (impression) books, Copying brushes, Copying presses, Crayons, Cyclostyles, Dating stamps and ribbons, Drawing paper, Duplicators, Electric pens, Envelopes, Erasers, rubber and steel, Eyelets, Eyelet punches, Forms, Glass pens, Hektographs, Indexes, Ink, for writing and drawing, Ink stands, Invoice books, Legal-cap paper, Letter paper, Manifold paper, Manifold pens, Mimeographs, Mucilage, Mucilage brushes, Njeostyles, Note paper, Notices, Numbering stamps, Oil paper, Orders, Paper, Paper baskets, Paper clips, Paper cutters, Paper fasteners, Paper files, Paper weights, Papyrographs, Parchment paper, Pencils, for writing and drawing, Pencil sharpeners, Penholders, Penracks, Pens, for writing and drawing, Pins, Postage, Printed cards, Printed tablets, Punches (not con- ductors' or bag- gagemen's), Rubber bands, Rubber stamps, Rulers, Ruling pens, Scrap books, Sealing wax, Seals, Shears, Shipping tags, Shorthandmotebooks, 56 PUBLIC SERVICE COMMISSION SECOND DISTRICT. Sponges, Tissue (impression) Waste baskets, Sponge cups, paper, Water colors, Stamps, impression, Tracing cloth, Water holders, Stylographs, Tracing paper, Wage tables, Tablets, Twine, Wrapping paper, Tape, Typewriters and rib- Wringers for copying Telegraph blanks, bons, presses. INSURANCE. This account includes all premiums made or paid by a car- rier to its insurance fund and premiums ( except reinsurance premiums) paid by it to insurance companies for insuring all equipment and other property and persons against loss, dam- age, or injury by fire, accident, or other causes, when such loss, damage, or injury would otherwise be chargeable to " Mainte- nance of Equipment." NOTE A. The premiums paid by a carrier to its insurance fund should be credited on its books to an " Insurance Fund " account, to which the amount of all claims for dam- ages to the property covered by its insurance should be charged. To such account should be charged all reinsurance premiums paid insurance companies, and to it should be credited all amounts recovered from insurance companies for damage to property reinsured by them. NOTE B. Appropriations made by a carrier to its insur- ance fund through Income Account should be credited directly to its " Insurance Fund " account. OTHER EXPENSES. This account includes all expenses in connection with main- tenance of equipment not properly chargeable to other " Mainte- \nce of Equipment" accounts. EXPLANATORY NOTE CLEARING ACCOUNT " SHOP EXPENSES." It is recognized that costs incident to maintenance of equipment other than those enumerated herein not charge- able directly to any particular account provided, will be in- curred, such as heating, lighting, water, watchmen, and incidentals. To provide for the distribution of such costs to proper expense accounts, a clearing account called " Shop Expenses " should be opened, to which these items and other unassignable items of expense at shops, enginehouses, re- pair tracks, and other places at which mechanical work is done should be charged. Such shop expenses should be apportioned among the various accounts affected on the basis of the amount of distributed labor charged to those accounts. The basis of distribution should be the relative proportion which the total amount of charges to " Shop Expenses " bears to the total of the distributed labor. UNIFORM SYSTEM OF ACCOUNTS. 57 To avoid monthly fluctuations in the percentage of shop expenses to the total of distributed labor, carriers will be permitted to make the monthly apportionment on the basis of a fixed percentage for the fiscal year, provided the " Shop Expenses " account is adjusted and closed out at the end of that year. The expenses above referred to are as follows : HEATING. ost of fuel, including freight charges and handling, if any, used for heating shops and shop offices, repair tracks, and other places at which mechanical work is done, watchmen's and gate keepers' boxes, and inspectors' shanties. LIGHTING. Cost of electric current, gas, torches, lamp burners, lamp chimneys, lamps when not permanently at- tached to buildings, oil, incandescent lamps and carbons, and other material used for lighting shops and shop offices, repair tracks, and other places at which mechanical work is done; and cost of material used and labor expended in operating electric light plants and repairing electric light lamps at shops. WATER. Cost of water used In shops and shop offices, repair tracks, and other places at which mechanical work is done. WATCHMEN. Pay of watchmen, gate keepers, and police- men at shops, repair tracks, and other places at which mechanical work is done. INCIDENTALS. Pay of employees while attending fires and fire drills; cost of supplies for test rooms and laboratories incident to shop work, ice for shops, watchmen's uniforms, clocks, and call boxes, removing snow and ice from transfer tables and shop yards; traveling expenses not chargeable to other accounts; cost of cleaning privy vaults; oil, grease, waste, and other material used in lubricating shop ma- chinery and tools; horses and horse keep, and repairing wagons and harness used in connection with shops. Cost of supplies and small hand tools used by mechanics on miscellaneous work and soon worn out, and pay of employees while making, repairing, or having charge of same; pay of shop foremen, assistant foremen, clerks, timekeepers, and shop accountants, stationary engineers and firemen, sweepers, cleaners, roustabouts, and other unskilled laborers employed in general work in and about shops and shop grounds; cost of fuel for forges, fuel, stores and supplies; and other undistributed shop expenses; all expenses of switching locomotives, Including wages, repairs, fuel, and supplies when exclusively assigned to switching service at shops. (When switching at shops is performed by loco- motives In regular switching service, all expenses of such switching should be charged to appropriate " Maintenance " and " Transportation " accounts.) 58 PUBLIC SERVICE COMMISSION SECOND DISTRICT. NOTE. When shops, shop offices, repair tracks, and other places at which mechanical work is done, are supplied with heat from boilers used for running machinery, or with heat or light from plants used for heating, lighting, or other purposes, a proportion of the cost of such heat or light should be charged to this account on the basis of the service performed. The following is a list of the more important supplies and small tools used in shop work: Acid, Adze handles, Adzes, Ammonia, Auger bits, Auger handles, Augers, Ax handles, Axes, Basins, Bath brick, Battery brushes, Beeswax, Bell cord, Bits, iBluestone, Bone, granulated, Borax, Bottles, Braces, Brooms, Brushes, dust, Brushes, oil, Brushes, paint, Brushes, scrub, Brushes, sweeping, Brushes, varnish, Brushes, wall, Brushes, white- wash, Brushes, window, Buckets, Carpenter tools fur- nished appren- tices, . Casehardening, Cement (belt), Chalk, Chalk lines, Chamois skins, Charcoal, Clamps, hand, Coal-pick handles, Coal picks, Compound for B. S. hammers, Compound for welding, Corks, Cosmic (to prevent rust), Crayon, Cushion beaters, Ditching lines, Drinking cups, Drinking glasses, Dustpans, Emery, Emery boxes, Emery cloth, Emery paper, Faucets, File brushes, File cards, File handles, Files, Fire hooks (station- ary boilers), Fire shovels (station- ary boilers), Flags, Fork handles, Forks, Forks, coke, Flannel, canton, Funnels, Gimlets, Glue, Gluepots, Glycerine, Graphite, Grinding compound, Ground glass, Hack-saw blades, Hammers, Hammers, babbitt, Hand leathers, Handles, Hatchets, Hoes, Hydraulic-jack com- pound, Keel, Lampblack, Lead, Lead, red, Lye, Mallets, Marking brushes, Marking pots, Measures, liquid, Metallic tapes, Mineral paste, Mops, Mop handles, Muslin, Oil cans, Oilstones, Padlocks, Paint pots, Picks, Pipe-joint grease, Pliers, Plumbago, Polish. Polish, stove, Potash. Prisms, Rail cutters, Rakes, Rasps, Ratchet braces, Resin, Rope, Rules, Sal ammoniac, Sandpaper, Sand soap, Saw blades, Saws, hand, Scoops, Screwdrivers, UNIFORM SYSTEM OF ACCOUNTS. 59 Screwdrivers, r a t- chet, Screws, Shellac, Shovels, Slates, Slate pencils, Sledges, Soap, Soda, Solder, Soldering fluid, Spelter solder, Spigots (oil barrels), Spirit levels, Spirit-level vials, Sponges, Sprinkling cans, Squares, Squirts (lubricating), Stencil brushes, Tacks, Tapelines, Tin cups, Tool steel, for small hand tools, Tripoli, Trucks, Twine, Wash basins, Wheelbarrows, Whetstones, White lead, Whiting, Window cloths, Wire, Wire brushes, Wrenches, all kinds, Zinc cakes, Zincs. EXPLANATORY NOTE. CLEARING ACCOUNT " STORE EXPENSES." Where the words " Cost of Material " appear herein It Is understood that they cover not only the cost of the material, but foreign roads' freight charges and the cost of inspection. Credit should be given for the value of the material removed, if any. STORE EXPENSES. A memorandum account called " Store Expenses" should be opened, to which should be charged the cost of purchasing, handling, storing material in and distributing it from the company's storehouses, including the pay of officers and employees in the purchasing and store departments, and their traveling, office, and other ex- penses. The total amount charged to this account, repre- senting the " Storehouse Expense," should be apportioned on the value of the material issued from the store depart- ment, and the amount representing the " Purchasing De- partment " expenses should be apportioned on the value of the material issued which was purchased by that depart- ment. To avoid monthly fluctuations in the percentage of store expenses to the value of material purchased or issued, carriers will be permitted to make a monthly apportion- ment on the basis of a fixed percentage for the fiscal year, provided the " Store Expenses " account is adjusted and closed out at the end of that year. When a number of men are employed in the purchasing or inspecting of a single class of material, such as ties, their pay and expenses should be added to the cost of that riia- terial and not included in this " Store Expenses " account. MAINTAINING JOINT EQUIPMENT AT TERMINALS DR. This account includes a carrier's proportion of costs to main- tain equipment used for the operation of joint terminals main- tained by other companies. 60 PUBLIC SERVICE COMMISSION SECOND DISTRICT. NOTE. The purpose of this account is to show the amounts accruing against a carrier for its proportion of the expense of maintaining joint equipment at terminals main- tained by other companies but in the joint use of which a carrier participates. The bill rendered by any creditor against a debtor for the latter's proportion of expense of operation of joint facilities should show the distribution of the total charge among the general accounts as made by the creditor, and such distribution should be adhered to by the debtor. EQUIPMENT BORROWED DR. This account includes a portion of the gross rental accruing upon equipment of other companies used by a carrier for the conduct of its business, to cover a proper depreciation on such equipment while so used, in addition to repairs and renewals actually made. NOTE. In case of freight-train cars borrowed, 12 cents per car per day, while such cars are on the lines of a carrier should be charged to this account. The charge to this account for equipment other than freight-train cars .should be determined by special agreement between the carriers, companies, or individuals interested. The amounts debited to this account should invariably equal the amounts credited to the clearing account " Hire of Equipment." a MAINTAINING JOINT EQUIPMENT AT TERMINALS CR. This account includes the proportion of costs to maintain equipment used for the operation of joint terminals maintained by a carrier chargeable to other companies. NOTE. The purpose of this account is to show the amounts accruing in favor of a carrier against other com- panies for their proportion of the expense of maintaining joint equipment at terminals maintained by a carrier, but in the joint use of which other companies participate. The bill rendered by any creditor against a debtor for the latter's proportion of expense of operation of joint facilities should show the distribution of the total charge among the gen- eral accounts as made by the creditor, and such distribution should be adhered to by the debtor. EQUIPMENT LOANED CR. This account includes a portion of the gross rental received by a carrier from other carriers, companies, or individuals for a See paragraphs designated as (4a) and (4b) in the follow- ing note descriptive of the clearing account " Hire of Equip- ment." UNIFORM SYSTEM OF ACCOUNTS. 61 the use of its equipment while in use by other carriers, com- panies, or individuals (car service excepted), to cover that por- tion of depreciation charged to operating expenses during the period covered by a carrier's equipment while in use by other companies. NOTE. In the case of freight-train cars loaned, 12 cents per car per day while such cars are on the lines of other companies should be credited to this account. The credit to this account for equipment other than freight-train cars should be determined by agreement between the owner and the user. The amoiunts credited to this account 'should invariably equal the amounts charged to the clearing account " Hire of Equipment."b 6 See paragraphs designated as (3a) and (3b) in the follow- ing note descriptive of the clearing account " Hire of Equip- ment." EXPLANATORY NOTE CLEARING ACCOUNT HIRE OF EQUIPMENT. To this account should be charged monthly : (1) The gross accruals for the use of equipment of all classes belonging to another carrier or company on a basis of per diem, mileage, or rental. To it should be credited monthly : (2) The gross accruals for the use of a carrier's equipment while on the lines of other carriers, companies, or individuals ("Car Service" excepted), either on a basis of per diem, mileage, or rental. To it should also be charged monthly : (3a) An amount equal to 12 cents per car per day for the number of car-day's a carrier's freight-train cars are on the lines of other carriers or in use by other companies or indi- viduals. (3b) An amount equal to the portion of the depreciation and repairs charges, accruing against the carrier upon its equip- ment other than freight-train cars while on the lines of other carriers or in use by other companies or individuals. NOTE. These two debits should invariably equal the monthly credit to " Maintenance of Equipment " under the primary account " Equipment Loaned Cr." To it should also be credited monthly : (4a) An amount equal to 12 cents per car, per day for the number of car days, freight-train cars of other carriers, com- panies, or individuals are on the lines of the carrier company. (4b) An amount equal to the portion of the depreciation and repairs charges, accruing against other carriers, companies, or individuals upon their equipment other than freight-train cars while on the lines of the carrier. 62 PUBLIC SERVICE COMMISSION SECOND DISTRICT. NOTE A. This credit should invariably equal the debit to " Maintenance of Equipment " under the primary account " Equipment Borrowed Dr." NOTE B. The amounts mentioned in paragraphs (3b) and (4b) should be determined with regard to any particular equipment, by agreement between the owner and the user. In most cases the basis of apportionment will be either equipment-miles or equipment-days, and either may be used according to the best judgment of the carriers concerned. Should, however, the conditions under which equipment is used by two or more carriers make such a basis of appor- tionment untenable, carriers are at liberty to adopt whatever basis may be deemed proper, but for each such case or class of cases carriers will be required to file with the Division of Statistics and Accounts a statement of the con- ditions under which this class of equipment, other than freight-train cars, is used, and the basis of apportionment agreed upon. III. TRAFFIC EXPENSES. SUPERINTENDENCE. This account includes: PAY OF OFFICERS. Pay of vice-president and assistant when directly in charge of traffic, traffic directors, traffic managers, general and assistant freight, coal traffic, passenger, and ticket agents, division and assistant freight and passenger agents, gen- eral baggage agent, general express agent, and other officers engaged in the preparation and distribution of tariffs, classifica- tions, rates, and divisions thereof; and other officials engaged in administering traffic. NOTE A. Pay of officers engaged exclusively in soliciting traffic should be charged to account " Outside Agencies." NOTE B. When officers and others, above enumerated, have supervision over other departments also, their salaries and expenses should be apportioned equally between the departments over which they have jurisdiction. PAY OF CLERKS AND ATTENDANTS. Pay of chief and other clerks in offices, and porters and attendants in offices and on special cars of officers whose pay is chargeable to this account. OFFICE AND OTHER EXPENSES. Rent and cost of repairing rented offices; telephone service, telegraph messages, heat, light, ice, water, furniture, and supplies (except stationery and print- ing), such as atlases, directories, maps, and periodicals for offices of officers whose pay is charged to this account; incidental office and traveling expenses of such officers and their clerks; cost of UNIFORM SYSTEM OF ACCOUNTS. 63 provisions for and the expenses of special cars when used by them, and cost of running special trains for officials mentioned; also premiums on fidelity bonds of such officers and their em- ployees. OUTSIDE AGENCIES. This account includes pay and expenses of general, commercial, city, district, and other agents engaged exclusively in soliciting traffic; employees of their offices, traveling agents, and solicitors whether located on or off the line of road; rent and cost of re- pairing rented offices (less rent received from subtenants), fur- niture, supplies, heat, light, ice, water, telephone service, tele- graph messages, express charges, and office and other expenses of such agencies; also commissions for services appertaining to either freight or passenger business, except commissions paid a carrier's agents in lieu of salary. ADVERTISING. This account includes pay and expenses of advertising agents, cost of bill posting, etc., printing; publishing, and distributing passenger time-tables, folders, and notices to shippers for gen- eral distribution; printing advertising matter; advertising in . newspapers and periodicals for the purpose of securing traffic; bulletin boards, cards, cases, cords, display cards, dodgers, fold- ers, glasses, handbills, maps, pamphlets, posters, racks, frames, tacks, photographs, views, and postage and express charges on advertising matter; donations to carnivals authorized for traffic purposes; and other expenses for attracting traffic. TRAFFIC ASSOCIATIONS. This account includes expenses of traffic associations, includ- ing membership fees in boards of trade, commercial and other kindred associations. FAST FREIGHT LINES. This account includes expenses of fast freight or dispatch organizations. INDUSTRIAL AND IMMIGRATION BUREAUS. This account includes salaries and expenses of industrial and immigration agents, exhibit agents, clerks, and assistants; cost of exhibits; rent and cost of repairing rented offices; telephone service, express charges, office expenses, furniture, supplies, sta- tionery, postage, advertising, and other expenses of a similar 64 PUBLIC SERVICE COMMISSION SECOND DISTRICT. nature incident to industrial and immigration bureaus; also ex- penses of experimental farms, and donations to expositions, in- cident to the upbuilding of traffic, other than those provided for in account "Advertising" and premiums and donations to fairs and stock shows. STATIONERY AND PRINTING. This account includes the cost of all stationery, stationery supplies, printing, books, and blank forms (except such as are used by industrial and immigration bureaus) used in connection with traffic expenses. (Dictionaries, periodicals, technical books, etc., should be charged to account " Superintendence." ) The following is a list of the more important items chargeable to this account: Adding machines, Glass pens, Pins, Arm rests, Hektographs, Postage, Binders, Indexes, Printed cards, Blank books, Ink, for writing and Printed tablets, Blank cards, drawing, Punches (not con- Blank forms, Inkstands, ductors' or bag- Blank paper, Invoice books, gagemen's), Blank tablets, Legal-cap paper, Rubber bands, Blotters, Letter paper, Rubber stamps, Blotting paper, Manifold paper, Rulers, Bristol board, Manifold pens, Ruling pens, Calculating m a- Mimeographs, Scrapbooks, chines, Mucilage, Sealing wax, Calendars, Mucilage brushes, Seals, Caligraphs, Neostyles, Shears, Carbon paper, Note paper, Shipping tags, Cardboard, Notices, Shorthand note- Cards, Numbering stamps, books, Circulars, Oil paper, Sponges, Computing tables, Orders, Sponge cups, Copy (impression) Paper, Stamps, impression, books, Paper baskets, Stylographs, Copying brushes, Paper clips, Tablets, Copying presses, Paper cutters, Tape, Crayons, Paper fasteners, Telegraph blanks, Cyclostyles, Paper files, Tissue (impression) Dating stamps and Paper weights, paper, ribbons, Papyrographs, Typewriters and Duplicators, Passes, ribbons, Electric pens, Pencils, for writing Wastebaskets, Envelopes, and drawing, Water colors, Erasers, rubber and Pencil sharpeners, Water holders, steel, Penholders, Wage tables, Eyelets, Pens, for writing Wrapping paper, Eyelet punches, and drawing, Wringers for copy- Forms, Penracks, ing presses. TARIFFS. Cost of printing freight and passenger tariffs, classi- fications, supplements, and rate and division sheets. UNIFORM SYSTEM OF ACCOUNTS. 65 INSURANCE. This account includes all premiums made or paid by a carrier to its insurance fund and premiums (except reinsurance pre- miums) paid by it to insurance companies for insuring property or persons against loss, damage, or injury by fire, accident, or other causes when such loss, damage, or injury would other- wise be chargeable to " Traffic Expenses." NOTE A. The premiums paid by a carrier to its insurance fund should be credited on its books to an " Insurance Fund " account, to which the amount of all claims for dam- ages to the property covered by its insurance should be charged. To such account should be charged all reinsurance premiums paid insurance companies, and to it should be credited all amounts recovered from insurance companies for damage to property reinsured by them. NOTE B. Appropriations made by a carrier to its insur- ance fund through Income Account should be credited directly to its " Insurance Fund " account. OTHER EXPENSES. This account includes all expenses in connection with traffic expenses not properly chargeable to other " Traffic Expenses " accounts. IV. TRANSPORTATION EXPENSES. SUPERINTENDENCE. This account includes: PAY OF OFFICERS. Pay of vice-president and assistant, gen- eral manager and assistant when directly in charge of transporta- tion, director of operation, manager of transportation, general superintendent of transportation, superintendent of transporta* tion, general superintendent, superintendent, division and assist- ant superintendent, superintendent of car service, lost-car agent, train master, assistant train master, road foreman of locomotives, traveling locomotive engineer, traveling locomotive fireman, mem- bers of examining boards, superintendent of mail service, travel- ing train and station inspectors, air-brake instructor, superin- tendent of transfer stations, and other officers engaged exclu- sively in the transportation department. PAY OF CLERKS AND ATTENDANTS. Pay of chief and other clerks in offices and porters and attendants in offices and on special cars of officers whose pay is charged to this account. OFFICE AND OTHER EXPENSES. Rent and cost of repairing rented offices; telephone service, telegraph messages, and cost of 3 66 PUBLIC SERVICE COMMISSION SECOND DISTRICT. heat, light, ice, water, furniture, and supplies (except stationery and printing), such as atlases, dictionaries, directories, maps, and periodicals for offices of officers whose pay is charged to this account; incidental office and traveling expenses of such officers and their clerks; cost of provisions for and expenses of special cars when used by them and cost of running special trains for officials mentioned; also premiums on fidelity bonds of such officers and their assistants. NOTE. When officers and others, above enumerated, have supervision over other departments also, their salaries and expenses should be apportioned equally between the depart- ments over which they have jurisdiction. DISPATCHING TRAINS. This account includes pay of chief train dispatchers, their clerks and attendants; pay and expenses of train dispatchers and their copying operators, and all incidental office expenses; pay and expenses of operators on line whose duties are confined exclusively to train movement. STATION EMPLOYEES. This account includes: AGENTS, CLERKS, AND ATTENDANTS. Pay of freight and ticket agents in charge of stations, docks, wharves, and piers; relief agents, assistant agents, express agents, depot or station mas- ters, assistant depot or station masters, station passenger and baggage agents, cashiers, station accountants, clerks, telephone and telegraph operators at stations, car clerks, messengers, col- lectors, ticket examiners, ticket receivers, and ticket collectors at stations (but not ticket exchangers or collectors on trains), station foremen, train callers directing passengers to trains, sta- tion baggagemen, janitors, porters, ushers, station gatemen (but not crossing gatemen), employees in information bureaus, pack- age and parcel rooms; matrons, maids, policemen, watchmen, and detectives; also payments for time of customs inspectors at stations. LABOR AT STATIONS. Pay of warehousemen, freight-house fore- men, freight callers, freight loaders and unloaders, tallymen, deliverymen, car sealers, weighmasters, truckmen, scalemen, coopers, station cleaners, checkmen, handlers, teamsters, steve- dores, longshoremen, employees at coal-dock terminals, enginemen for stationary engines operating station heating and lighting plants or elevators in passenger or freight stations or operating freight carriers on docks, wharves, and piers to convey freight; UNIFORM SYSTEM OF ACCOUNTS. 67 employees attending electric lights, carrying and weighing mail at stations; transferring freight at stations for whatever reason; picking up, straightening, and reloading lumber and other ship- ments on cars, weighing cars, loading, unloading, feeding, and watering stock, labor at stock yards (other than repairs), ordi- nary cleaning of station grounds performed by station cleaners, removing snow and ice from station platforms, walks, and stock yards, and disinfecting at stations and stock yards. NOTE. This account should not include the pay or ex- penses of telegraph and telephone operators provided for under accounts " Dispatching Trains " and " Telegraph and Telephone Operation " or pay "or expenses of employees provided for under accounts " Stock Yards and Grain Eleva- tors " and " Coal and Ore Docks," or those engaged in " Outside Operations." WEIGHING AND CAR-SERVICE ASSOCIATIONS. This account includes expenses of weighing and inspection bureaus and car-service associations. STOCK YARDS AND GRAIN ELEVATORS. This account includes pay of employees and cost of supplies and all other expenses incurred in operating stock yards Di- gram elevators, which are not operated as " Outside Operations." COAL AND ORE DOCKS. This account includes pay of employees and cost of supplies, and all other expenses incurred in operating coal and ore docks, which are not operated as " Outside Operations." STATION SUPPLIES AND EXPENSES. This account includes: HEATING. Costs of fuel, water, steam, and supplies used in heating stations, waiting rooms, freight and passenger offices, and other station buildings. LIGHTING. Cost of, or payments for, lighting streets and sta- tions, gas, oil, electric current, carbons, incandescent lamps, and other supplies used in lighting stations, waiting rooms, freight and passenger offices, and other station buildings and street ap- proaches thereto. OTHEE EXPENSES. Rent of station buildings ; cost of furniture and renewals and repairs thereof; telephone service, express charges, supplies, hand implements for handling freight and bag- gage at stations, power for freight and passenger elevators, oil 68 PUBLIC SERVICE COMMISSION SECOND DISTRICT. and wicking used in lanterns of watchmen (except track watch- men) or other employees in or about stations; uniforms, uniform trimmings and badges for station employees, material used at sta- tions for packing freight; payments for transferring mail; horses and vehicles for station use, livery, and shoeing horses; feed and water for stock when carrier is responsible; payments to ware- house companies for storage of freight; cleaning privy vaults. Payments for water, washing towels, sprinkling about stations; rents for use of automatic weighing and recording attachments for scales; also premiums on fidelity bonds of agents and other station employees, and those covering merchandise transported; licenses for ticket agents, agents' expenses, reports of commercial standing, and membership fees in agents' associations. The following is a list of the more important articles charge- able to this account: Atlases, Dusters, Lamp globes, Awnings, Electric fans, Lamp mantles, Axes, Electric lamps, In- Lamps, not perma- Baggage checks, candescent, nently attached to Barometers, Electric-light sup- buildings, Baskets, plies, Lanterns, Bicycles, Extinguishers, hand, Lantern fittings, Blocking, Feather dusters, Lantern globes, Brooms, Files, document, Letter boxes, Brushes, Fire buckets, Mail bags, Buckets, Flags, Maps and cases, Bulletin boards, Floor coverings, Marking brushes, Call bells, Gang planks, Marking pots, Candles, Gas, Marline, Carpets, Hampers, Matches, Car seal presses, Harness, Measures, Chains, Hatchets, Medical boxes, Chairs, Hoes, Mirrors, Chair cushions, Hooks, Money drawers, Chalk, Horses, Nails for boxing, Chamois skins, Hose, Newspapers, Check boxes, Hose couplings, on, Check racks, Ice, Oil cans, City directories, Ice barrels, Padlocks, Clocks, Ice boxes, Pails, Coal hods, Ice buckets, Pinch bars, Cold chisels, Ice carts, Rakes, Copy-press stands, Ice tongs, Reflectors, Counter brushes, Keys, Rolling chairs for Counter scales, Ladders for cleaning invalids, Cups, and lighting, Rubber hose, Curtains, Lampblack, Safes, Cuspidors, Lamp burners, Sawdust, Desks, Lamp chimneys, Saws, Dippers, Lamp fittings, Scoops, UNIFORM SYSTEM OF ACCOUNTS. 69 Scales, portable, Scrubbing brushes, Settees, Shovels, Sledges, Soap, Spades, Sponges, Sprinkling cans, Stools, Stove blacking, Stoves and stove- pipe, Tables, Tacks, Tarpaulins (not for cars), Thermometers, Ticket cases, Tongs, Tool boxes, Torpedoes, Towels, Trucks, Twine, Typewriter stands, Wagons, Wash basins, Waste, Water barrels, Water bowls, Water cans, Water coolers, Water palls, Wheelbarrows, Whisk brooms Wrenches. YARDMASTERS AND THEIR CLERKS. This account includes pay of general yardmaster, yardmaster, assistant yardmaster, general yard foreman, their clerks and at- tendants, and of employees engaged in calling yardmen, passenger and freight trainmen; also policemen, watchmen, and detectives in yard service. NOTE. This account and the following nine accounts, " Yard Conductors and Brakemen," " Yard Switch and Sig- nal Tenders," " Yard Supplies and Exp-enses," " Yard Engine- men," " Enginehouse Expenses Yard," " Fuel for Yard Lo- comotives," " Water for Yard Locomotives," " Lubricants for Yard Locomotives," and " Other Supplies for Yard Lo- comotives," refer only to yards where regular switching service Is maintained. YARD CONDUCTORS AND BRAKEMEN. This account includes pay of yard conductors or yard foremen and yard brakemen or yard switchmen engaged in passenger and freight yard and terminal switching service. YARD SWITCH AND SIGNAL TENDERS. This account includes pay of employees engaged in operating signals and interlocking plants in yards used exclusively for the government of the movement of yard trains; such as switch tenders, signalmen (other than telegraph operators), levermen, batterymen, stationary engineers and firemen operating air com- pressors furnishing power for signals, lampmen, lamp cleaners, and lamplighters. YARD SUPPLIES AND EXPENSES. This account includes expenses of employees named under account, " Yardmasters and their Clerks," cost of heating and lighting their offices and other supplies furnished therefor. Sup- 70 PUBLIC SERVICE COMMISSION SECOND DISTEICT. plies furnished yard conductors and brakemen, supplies for all switch lights and for interlocking plants or other signal ap- pliances at terminals; oil, wicks, etc., for switch lamps, sema- phore lamps, or other signals and lanterns; flags, switch ropes and chains, and other supplies furnished employees whose wages are charged to accounts, " Yardmasters and their Clerks," " Yard Conductors and Brakemen," and " Yard Switch and Signal Ten- ders; " payments for lighting yards, fuel and supplies for heat- ing and lighting yard interlocking or other signal towers, and switch tenders' houses; also other similar items. YARD ENGINEMEN. This account includes pay of engineers and firemen engaged in passenger and freight, yard and terminal switching and trans- fer service. ENGINEHOUSE EXPENSES YARD. This account includes pay of, and cost of supplies furnished to, callers, watchmen, and other employees engaged in wiping, cleaning, firing up, dumping, boiler washing, cleaning fire boxes, watching and dispatching locomotives; and of other engine- house employees, such as tool checkers, enginehouse cleaners, cinder pit cleaners, clinker dumpers, truck packers, turntable operators, sand dryers, inspectors of smokestacks and ash pans, when engaged in caring for locomotives in yard or terminal service; also a proportion of wages paid enginehouse foreman and their clerks. Some of the more important items chargeable to this account are: Boiled oil, lampblack, rags, waste, lye, cleaning and polish- ing compounds, tools for truck packers and hostlers, signal lights on turntables and transfer tables at enginehouses, expenses of operation of such tables by power; heating and lighting engine- houses and offices in them; oil for lubricating turntables; shovels, wheelbarrows, and other tools for cleaning around enginehouses and handling cinders; rent of cinder cars used at cinder pits; hose and water for cinder pits and for washing out boilers, cup- boards in enginehouses, mechanical blowers and fire lighters for starting locomotive fires. NOTE. When enginehouse expenses are incurred jointly for yard and road locomotives they should be apportioned ' on basis of number of locomotives of each class handled. UNIFORM SYSTEM OF ACCOUNTS. 71 FUEL FOR YARD LOCOMOTIVES. This account includes cost at point of issue of coal, coke, oil, wood, and other fuel issued to yard locomotives. It includes cost of loading into tenders, proportion of pay of fuel agents and clerks engaged in accounting for fuel at fuel stations, and cost of wheelbarrows, shovels, scoops, picks, and other tools used thereat. NOTE. Repairs and renewals of coal chutes, buggies, air hoists, pockets, screens, etc., should be charged to account " Buildings, Fixtures and Grounds." WATER FOR YARD LOCOMOTIVES. This account includes the cost of water furnished yard loco- motives, including the cost of labor and material consumed in operating, heating, and lighting water stations; gasoline, oil, waste, gasoline-engine batteries, thaw-out hose, rubber packing, i tlions for water cars and locomotives, iron barrels for storing gasoline, stoves, stove furniture, coal, chemicals, and other com- pounds injected into locomotive boilers to decrease scale forma- tions on boiler tubes; operating water purifying plants, tools, and other supplies ( when not chargeable to account " Roadway Tools and Supplies " ) ; also such items as breaking ice in water tanks, thawing out tank spouts and water cars, keeping fires in tanks and water cars to prevent freezing, shoveling snow in locomotive tenders, temporary connections between water cars and locomo- tive tenders; also amounts paid for water furnished for locomo- tives, including rent of ponds, lakes, sluices, or other sources of water supply for this purpose, and right of way for pipe lines. NOTE. The apportionment of water as between yard and road locomotives should be on the basis of the relative num- ber of tender tanks taken. LUBRICANTS FOR YARD LOCOMOTIVES. This account includes the cost of valve, engine, and car oil, grease, waste, and compounds for the lubrication of locomotives in yard service. OTHER SUPPLIES FOR YARD LOCOMOTIVES. This account includes the cost of headlight and signal oil and wicks used in headlights, signal lights, and enginemen's torches; supplies for electric-light dynamos and carbide for acetylene gas for lights on locomotives in yard service; also the cost of furni- ture, tools, and other movable articles and supplies required fully to equip yard locomotives for service. 72 PUBLIC SEEVICE COMMISSION SECOND DISTRICT. The following are Some of the items chargeable to this ac- count, when furnished for use of yard enginemen: Ash hoes, Ash-pan rods, Axes, Bars, buggy, Bell cords, Boxes (portable), Brooms, Brushes, Buckets, Chimneys, lights, Chisels, Clinker hooks, Crowbars, Files, Flags, Grate shakers, Hammers, Haarisaws, Hatchets, hefid- Hose (not air brake, a i r signal, or steam) . 4 Hose reels, Jacks, Jackscrews, Lamps (signal only), Lanterns and parts, Locks for portable boxes, Matches, Metallic packing, Oilers, Oil cans, Packing hooks, Packing spoons, Picks, Pinch bars, Plugging bars, Pokers, Saws, Scoops, Shovels, Slash bars, Sledges, Soap, Switch chains, Switch ropes, Switch poles, Thaw-out hose, Tool boxes (port- able), Torches, Torpedoes, Water buckets, Water coolers, Wrecking frogs, Wrenches. NOTE. For cost of sand, see for Road Locomotives." account " Other Supplies OPERATING JOINT YARDS AND TERMINALS DR. This account includes a carrier's proportion of costs incurred to operate joint yards, terminals, and other facilities (except joint tracks) operated by other companies. NOTE. The purpose of this account is to show the amounts accruing against a carrier for its proportion of the expense of operating joint yards and terminals operated by other companies, but in the joint use of which a carrier participates. The bill rendered by any creditor against a debtor for the latter's proportion of expense of operation of joint facilities should show the distribution of the total . charge among the general accounts as made by the creditor and such distribution should be adhered to by the debtor. OPERATING JOINT YARDS AND TERMINALS CR. This account includes the proportion of costs to operate joint yards, terminals, and other facilities (except joint tracks) oper- ated by a carrier, chargeable to other companies. NOTE. The purpose of this account is to show the amounts accruing in favor of a carrier against other companies for their proportion of the expense of operating joint yards and terminals operated by a carrier, but in the joint use of which other companies participate. The bill rendered by any UNIFORM SYSTEM OF ACCOUNTS. 73 creditor against a debtor for the latter's proportion of ex- pense of operation of joint facilities should show the distri- bution of the total charge among the general accounts as made by the creditor, and such distribution should be ad- hered to by the debtor. MOTORMEN. This account includes pay of motormen while engaged in run- ning electric locomotives or cars (except those engaged in work- train service) or while deadheading in connection therewith; also pay and expenses of motormen engaged in piloting electric trains or cars over home lines. ROAD ENGINEMEN. This account includes pay of engineers and firemen while en- gaged in revenue-train service or while deadheading in connection therewith. NOTE. Pay of engineers and firemen on locomotives en- gaged in work-train service should be charged as a part of the work on which engaged. ENGINEHOUSE EXPENSES ROAD. This account includes pay of and supplies furnished to callers, watchmen, and other employees engaged in wiping, cleaning, firing up, dumping, boiler washing, cleaning fire boxes, watching, and dispatching locomotives; and of other enginehouse employees, such as tool checkers, enginehouse cleaners, cinder pit cleaners, clinker dumpers, truck packers, turntable operators, sand dryers, inspectors of smokestacks and ashpans, when engaged in caring for locomotives in road service; also a proportion of wages paid enginehouse foremen and their clerks. Some of the more important items chargeable to this account are: Boiled oil, lampblack, rags, waste, lye, cleaning and polishing compounds, tools for truck packers and hostlers, signal lights on turntables and transfer tables at enginehouses, expense of opera- tion of such tables by power, heating, and lighting enginehouses and offices in them, oil for lubricating turntables, shovels, wheel- barrows, and other tools for cleaning around enginehouses and handling cinders; rent of cinder cars used at cinder pits; hose and water for cinder pits and for washing out boilers; cupboards in enginehouses, mechanical blowers, and fire lighters for starting locomotive fires. NOTE A. When engine-house expenses are incurred jointly for yard and road locomotives, they should be appor- tioned on basis of number of locomotives handled. 74 PUBLIC SERVICE COMMISSION SECOND DISTRICT. NOTE B. Cost of engine-house expenses on locomotives en- gaged in work-train service should be charged as a part of the work on which engaged. FUEL FOR ROAD LOCOMOTIVES. This account includes cost at point of issue of coal, coke, oil, wood, and other fuel issued to road locomotives. It includes cost of loading into tenders, proportion of pay of fuel agents and clerks engaged in accounting for fuel at fuel stations, and cost of wheel- barrows, shovels, scoops, picks, and other tools used thereat. NOTE A. Repairs and renewals of coal chutes, buggies, air hoists, pockets, screens, etc., should be charged to ac- count, " Buildings, Fixtures, and Grounds." NOTE B. Cost of fuel issued to locomotives 'engaged in work-train service should be charged as a part of the work on which engaged. i WATER FOR ROAD LOCOMOTIVES. This account includes the cost of water furnished road locomo- tives, including the cost of labor and material consumed in oper- ating, heating, and lighting water stations; gasoline, oil, waste, gasoline-engine batteries, thaw-out hose, rubber packing, siphons for water cars and locomotives, iron barrels for storing gasoline, stoves, stove furniture, coal, chemicals, and other compounds in- jected into locomotive boilers to decrease scale formations on boiler tubes; operating water-purifying plants, tools, and other supplies (when not chargeable to account "Roadway Tools and Supplies ") ; also such items as breaking ice in water tanks, thaw- ing out tank spouts and water cars, keeping fires in tanks and water cars .to prevent freezing, shoveling snow in locomotive tenders, temporary connections between water cars and locomotive tenders; also amounts paid for water furnished for locomotives, including rent of ponds, lakes, sluices, or other sources of water supply for this purpose, and right of way for pipe lines. NOTE A. The apportionment of water as between yard and road locomotives should be on the basis of the relative number of tender tanks taken. NOTE B. Cost of water and expenses of water supply for locomotives engaged in work-train service should be charged as a part of the work on which engaged. LUBRICANTS FOR ROAD LOCOMOTIVES. This account includes the cost of valve, engine, and car oil, grease, waste, and compounds for the lubrication of locomotives in road service. UNIFORM SYSTEM OF ACCOUNTS. 75 NOTE. Cost of lubricants for locomotives engaged in work- train service should be charged as a part of the work on which engaged. OTHER SUPPLIES FOR ROAD LOCOMOTIVES. This account includes the cost of headlight and signal oil and wicks used in headlights, signal lights, and enginemen's torches ; supplies for electric light dynamos and carbide for acetylene gas for lights on locomotives in road service; also the cost of furni- ture, tools, and other movable articles and supplies required fully to equip road locomotives for service; fuel for sand dryers and cost of sand and of loading it at sand pits; wheelbarrows, shovels, and sand screens used in handling sand for road locomotives. The following are some of the more important items chargeabl" to this account: Ash hoes, Ash-pan rods, Axes, Bars, buggy, Bell cords, Boxes (portable), Brooms, Brushes, Buckets, Chimneys light), Chisels, Clinker hooks, Crowbars, Files, Grate shakers, Flags, Hammers, Handsaws, Hatchets, Hose (not air brake, a i r signal, or steam), Hose reels, Jacks, Jackscrews, Lamps (signal only), Lanterns and parts, Locks for portable (head- boxes, Matches, Metallic packing, Oilers, Oil cans, Packing hooks, Packing spoons, Picks, Pinch bars, Plugging bars, Pokers, Sand, Saws, Scoops, Shovels, Slash bars, Sledges, Soap, Switch chains, Switch ropes, Switch poles, Thaw-out hose, Tool boxes (port- able), Torches, Torpedoes, Water buckets, Water coolers, Wrecking frogs, Wrenches. NOTE A. Cost of other supplies for locomotives engaged in work-train service should be charged as a part of the work on which engaged. NOTE B. The cost of sand as between yard and road loco- motives being undeterminable, the entire cost of sand issued to all locomotives should be charged to this account. OPERATING POWER PLANTS. This account includes: PAY. Pay of employees engaged in operating electric power stations and substations, including engine rooms, boiler houses, dynamo or power houses, etc., such as engineers, firemen, elec- Y6 PUBLIC SERVICE COMMISSION SECOND DISTRICT. tricians, dynamomen, oilers, cleaners, coal passers, and other employees, except those engaged in making repairs and renewals. FUEL. All expenditures for coal, oil, or gas used as fuel, or other fuel, including freight or other delivery charges, if any, and labor unloading or stocking. WATER. Cost of water used to produce steam, or to operate a water-power plant, including pumping, rent of ponds, streams, and pipe lines. OTHER SUPPLIES AND EXPENSES. Cost of lubricants, oil, waste, grease, etc., used on engines, shafting, dynamos, and pumps; also carbon brushes, fuses, lamps, and other supplies, heat, light, and other expenses not elsewhere specified. PURCHASED POWER. This account includes all payments for power purchased for the propulsion of electric locomotives, trains, or cars. ROAD TRAINMEN. This account includes the pay of train auditors, conductors, baggagemen, brakemen, flagmen, train porters (except on cars used in nonre venue service), train guards, water carriers, and other trainmen while engaged in revenue train service, or dead- heading in connection therewith; also pay of pilots engaged in piloting trains over home lines. NOTE. Pay of trainmen engaged in work-train service should be charged as a part of the work on which engaged. TRAIN SUPPLIES AND EXPENSES. This account includes: CLEANING CARS. Pay of car cleaners ; also employees engaged in scrubbing the outside of cars at car-cleaning or station yards; cost of hose for washing cars, steam hose, and fuel for heating water for washing cars, water used for cleaning cars, compressed air for cleaning cushions and car seats; brooms, brushes, soap, modoc, and other liquids, sponges, and all other material for cleaning and disinfecting cars. HEATING CARS. Pay of employees engaged in handling coal for heating cars and removing ashes from stoves in cars; stoves and heaters for temporary use in freight cars; cost of hose and loose or movable articles connected with heating plants at stations used for supvlying heat to cars ; fuel, steam, or other heating materials, expenses of boiler plants used for supplying heat to cars at sta- tions and yards. UNIFORM SY'STEM OF ACCOUNTS. 77 LIGHTING CARS. Pay of employees engaged in filling and clean- ing lamps for lighting cars; cost of supplying or pumping gas into cars and hose used in connection therewith ; gas, electric cur- rent, oil, candles, wicks, globes, shades, chimneys, and all other supplies used in lighting cars; supplies and fuel for gas-pumping plants, gas-pump engines, gas pumps, carburetors, and filling cans for carburetors. LUBRICATING CARS. Pay of car oilers ; also employees engaged in distributing supplies for lubricating cars; cost of tools, such as packing hooks and irons, dope buckets, oil, grease, waste, wool, and other supplies used in lubricating cars. ICING AND WATERING CARS. Pay of employees engaged in icing and watering cars; cost of ice, water, and tools, such as buckets, ladders, and hose used in icing and watering cars; also cost of refrigeration when borne by the carrier. DETOURING TRAINS. Cost of temporary use of tracks of other companies, including the cost of pilot service, on account of wrecks, washouts, landslides, snow blockades, and other defects of tracks, bridges, or tunnels. OTHER EXPENSES. Pay of attendants' keeping, and cost of sup- plies furnished, bunk rooms for engineers, firemen, and train- men; contributions to Y. M. C. A. and similar organizations, in- cluding pay of superintendents and secretaries of reading rooms ; cost of oil and wicking for train signal lamps and for lanterns of trainmen (except work trainmen), waste for cleaning lamp* and lanterns, and pay of employees engaged exclusively in clean* ing, trimming, and filling them; cost of miscellaneous supplies furnished cars for the purpose of protection against accidents and fires; provisions, supplies, or board for passengers, or feed for live stock on snow-bound trains or trains delayed by other causes ; cost of bedding for stock cars, dunnage furnished cars, chains for securing loads, temporary grain doors, temporary lining of freight cars for carrying freight otherwise liable to injury, planking cars for shipments of billets and other material, boards for flooring fruit cars, boards and slats to fit box and stock cars for carrying coal, coke, and other freight; safety chains for holding together twin and triple cars; opening ends of cars for shipment of rails and structural material; transferring passengers, express matter, baggage, mail, and freight on account of defective tracks, bridges, or tunnels; premiums on fidelity bonds of trainmen; cost of ap- paratus for testing sight and hearing of engineers, firemen, and trainmen; uniforms, uniform trimmings, and badges for train- men; laundry work for cars; also cost of miscellaneous supplies required fully to equip revenue trains for service. 78 PUBLIC SERVICE COMMISSION SECOND DISTRICT. The following is a list of the more important articles charge- able to this account: Axes, Beds, bed linen, and blankets, Bell cords (re- newals), Brooms, Brushes, Bull's-eyes, Candles, Chains, Chimneys, Cold chisels, Conductors' punches, Cuspidors, Disinfecting ma- chines, portable, Fire buckets, Flags, Fusees. Grease buckets, Hammers, Hatchets, Ice, Jacks, Jackscrews, Lamp boards, Lantern fixtures, Lanterns, Lumber for dunnage, Matcnes, Medical boxes, Notices, Oil cans, Order hoops, Packing hooks, Padlocks and cus- tom locks on cars, Pails, Punches, Saws, Scoops, Shovels, Signal boxes, Signs on cabooses, Sledges, Soap, Straw and sawdust, Switch chains, Switch ropes, Tin boxes for train- men, Torpedoes, Towels, Trainmen's lanterns, Train signal lamps, Train tool boxes, Tumblers, Ventilator and lamp sticks, Water buckets, Water coolers, Wrecking frogs, Wrenches. INTERLOCKERS, BLOCK AND OTHER SIGNALS OPERA- TION. This account includes pay of employees engaged in operating signals and interlocking plants (other than those exclusively used for the government of the movement of yard locomotives and trains), such as switch tenders, signalmen (other than telegraph operators), levermen, batterymen, stationary engineers and fire- men operating air compressors used in connection with signals; lampmen, lamp cleaners, and lamp-lighters; cost of supplies used in operating signals and cost of fuel, water, light, furniture, and supplies for signal offices. NOTE. Pay of employees engaged exclusively in operat- ing yard signal and interlocker plants should be charged to account " Yard Switch and Signal Tenders." CROSSING FLAGMEN AND GATEMEN. This account includes pay of street and highway crossing gate keepers and flagmen and cost of supplies used by them. DRAWBRIDGE OPERATION. This account includes all labor expended in the operation of drawbridges, such as pay of bridge tenders, engineers of stationary engines turning drawbridges, watchmen, etc.; also cost of sup- plies such as fuel, oil, lanterns, water, waste, boats, stoves, chairs, brooms, pails, etc. UNIFORM . SYSTEM OF ACCOUNTS. T9 CLEARING WRECKS. This account includes all expenses of clearing wrecks (except wrecks of work trains, which should be charged to the work on which the train was engaged) ; cost of material used and labor expended in replacing wrecked equipment upon the tracks, and the attendant expenses of the wrecking trains and wrecking tools used in such work; cost of labor building temporary tracks around wrecks and removing such tracks; payments for reloading or transferring freight, passengers, express, baggage, and mail; pro- visions or board for men clearing up or watching at wrecks. TRAIN SERVICE. Pay of train enginemen, trainmen, and en- ginehousemen ; cost of fuel, stores, and other supplies for train locomotives and cars; cost of oil and wicKing used in lanterns of train enginemen and trainmen while such employees and equip- ment are engaged in clearing wrecks. NOTE. The cost of restoring roadbed and tracks to orig- inal condition and the cost of repairing and renewing equip- ment damaged or destroyed in wrecks should be charged to the proper " Maintenance of Way and Structures " and "Maintenance of Equipment" accounts. TELEGRAPH AND TELEPHONE OPERATION. This account includes: OPERATORS AND MESSENGERS. Pay of telegraph operators and messengers in telegraph and relay offices other than those em- ployed in dispatching trains and those located at stations who also perform other station work. TELEPHONES. Pay of operators and messengers; cost of chemi- cals, coppers, zincs, and other supplies for charging telephone bat- teries; costs incident to the use of telephone cable lines, and conduits, and telephone rents and expenses not otherwise pro- vided for. OTHER EXPENSES. Pay and expenses of superintendent of tele- graph, his clerks and attendants, and incidental office expenses; pay and expenses of telegraph censor; cost of chemicals, coppers, zincs, and other supplies for charging telegraph batteries; rent, fuel, light, furniture, and other supplies for telegraph offices ; bicycles for messengers; excess payments to telegraph companies; costs incident to rent of telegraph conduits, telegraph lines, and telegraph poles of other companies. NOTE. The salaries and expenses of superintendents and assistant superintendents of telegraph when engaged in both maintaining and operating telegraph and telephone lines should be charged 50 per cent to account " Telegraph and Telephone Lines " and 50 per cent to account " Telegraph and Telephone Operation." 80 PUBLIC SERVICE COMMISSION SECOND DISTRICT. OPERATING FLOATING EQUIPMENT. This account includes, when not chargeable to " Outside Opera- tions:" STEAMBOATS AND TUGBOATS SUPERINTENDENCE AND MANNING. Pay of ferry superintendent, his clerks and attendants, ferry station master, ferry agents, passenger and vehicle ticket sellers, and collectors, bridgemen, gatemen, cleaners, and storekeepers at ferries, and all employees on ferryboats, steamboats, power launches, steam lighters, and tugboats ; proportion of pay of lighter master, his clerks and attendants; premiums on fidelity bonds of such employees. STEAMBOATS AND TUGBOATS CHARTERS. Cost of chartering ferryboats, steamboats, power launches, steam lighters, and tug- boats; and payments for towage. STEAMBOATS AND TUGBOATS INCIDENTALS. Cost of ropes, mops, brooms, soap, brushes, dusters, pails, hose, globes, wicks, water, gas, oil, tallow, grease, waste, lamps, flags, ice, planks, axes, shovels, trucks, handspikes, and other supplies and tools for ferryboats, steamboats, power launches, power lighters, and tugboats; pumping out boats laid up; raising sunken boats; re- moving ashes from boats; removing ice from around ferry bridge pontoons; transferring passengers in case of accident; inspect- ing; electric and other lighting on boats and at ferries; expenses for wharfage; payments of custom-house or license fees and for damage to vessels and wharves of others by collision or other- wise; and other expenses of similar nature. BARGES, CAR FLOATS, AND CANAL BOATS SUPERINTENDENCE AND MANNING. Pay of employees on barges, car floats, canal boats, and lighters; and proportion of pay of lighter master, his clerks and attendants. BARGES, CAR FLOATS, AND CANAL BOATS CHARTERS. Cost of chartering barges, car floats, canal boats, and lighters; and pay- ments for lighterage. BARGES, CAR FLOATS, AND CANAL BOATS INCIDENTALS. Cost of ropes, mops, brooms, soap, brushes, pails, hose, globes, wicks, oil, water, and other supplies for barges, car floats, canal boats, and lighters; removing cars or car trucks lost overboard from floats; inspecting; pumping out boats laid up; raising sunken boats; transferring cargoes in case of accident; expenses for wharfage; payments of custom-house and license fees and for damage to vessels and wharves of others by collision or other- wise; and other expenses of similar nature. UNIFORM SYSTEM OF ACCOUNTS. 81 The following is a list of the more important articles charge- able to this account: Axes, Hatchets, Shovels, Bed linen a nd Hose for cleaning, Stores, blankets, Ice, Tablecloths, Commissary s u p- Lamps, Tableware, plies, Laundry, Tallow, Cooking utensils , Lines, Trucks, Flags, Oil, Waste, Grease, Oilers, Water, Handspikes a nd Planks, Wool, other tools, Provisions, Wrenches. FUEL. Cost of fuel used on steamboats, power launches, power lighters, ferryboats, and tugboats, including freight charges and expenses of delivering fuel on boats. ELEVATION AND LONGSHORE LABOR. Pay of bridgemen at trans- fer bridges, watchmen, longshoremen, and laborers employed' at wharves, piers, and docks in loading and unloading lighterage freight, loading and discharging cargoes, and in operating steam or other power for same; payments for power (not furnished by the company) used in loading and discharging cargoes; expenses incident to heating and lighting; cost of supplies not chargeable to account " Station Supplies and Expenses " used in connection with operating wharves, piers, and docks, and power and supplies for transfer or float bridges. The following is a list of the more important articles used at float bridges and piers in connection with the float movement of freight exclusively, and supplies furnished float master's office, chargeable to this account: Brooms, Incandescent lights, Shov-els, Carbons, Lamps, reflector, Soap, Chalk, Lanterns, Tacks, Coal hods, Marline Tallow, Coal shovels, Matches, Torches, Cold chisels, Oil, Towels, Crowbars, Oil cans, Twine, Gas, Pails, Waste Hammers, Pinch bars, Water, Hatchets, Ropes, Water coolers, Ice, Salt, Wheelbarrows, Ice tongs, Scoops, NOTE. Insurance recovered should be credited to this account. 82 PUBLIC SERVICE COMMISSION SECOND DISTRICT. EXPRESS SERVICE. This account includes, when not chargeable to " Outside Opera- tions:" DRIVERS AND MESSENGERS. Pay of express messengers, drivers, and helpers; pay of baggagemasters handling express, and pre- miums on their fidelity bonds; cost of uniforms, uniform trim- mings, and badges for express messengers, drivers, and helpers. HORSES AND HORSE KEEP. Pay of stablemen in express service ; rent of stables; cost of replacing stock; and feeding and shoeing stock. WAGONS AND HARNESS. Cost of repairing and renewing wagons, harness, and automobiles used in express service. STATIONERY AND PRINTING. This account includes the cost of stationery, stationery sup- plies, printing, books, and blank forms used in connection with transportation expenses. Dictionaries, periodicals, technical books, etc., should be charged to account " Superintendence." The following is a list of the more important items chargeable to this account: Adding machines, Copy (impression) books Letter paper, Addressographs and Copying brushes, Manifold paper, supplies, Copying presses, Manifold pens, Arm rests, Crayons, Mimeographs, Baggage checks, Cross-section books, Mucilage, printed, Cross-section paper, Mucilage brushes, Bills of lading, Cyclostyles, Neostyles, Binders, Dating stamps and Note paper, Blank books, ribbons, Notices, Blank cards, Drawing paper, Numbering stamps, Blank forms, Delivery tickets, Oil paper, Blank paper, Duplicators, Orders, Blank tablets, Electric pens, Paper, Blotters, Envelopes, Paper baskets, Blotting paper, Erasers, rubber and Paper clips, Blue print paper, steel, Paper cutters, Books for field Eyelet punches, Paper fasteners, notes, Eyelets, Paper files, Bristol board, Forms, Paper weights, Calculating ma- Fuel tickets, Papyrographs, chines, Glass pens, Parchment paper, Calendars, Hektographs, Pencils, for writing Caligraphs, Indexes, and drawing, Carbon paper, Ink, for writing and Pencil sharpeners, Cardboard, drawing, Penholders, Cards, Inkstands, Penracks, Circulars, Invoice books, Pens, for writing and Computing tables, Legal-cap paper, drawing, UNIFORM SYSTEM OF ACCOUNTS. 83 Pins, Postage, Printed cards, Printed tablets, Profile books, and pa- per, Punches (not conduc- tors' or baggage- men's), Rubber bands, Rubber stamps, Rulers, Ruling pens, Scrapbooks, Sealing wax, Seals, Shears, Shipping tags, Shorthand notebooks, Sponges, Sponge cups, Stamps, Impression, Stylographs, Tablets, Tape, Telegraph blanks, Tickets, Ticket stamps, Time-tables, Tissue (impression) pa- Pr, Tracing cloth, Tracing paper, Twine, Typewriters and rib- bons, Wage tables, Wastebaskets, Water colors, Water holders, Waybills, Wrapping paper, Wringers for copying presses. INSURANCE. This account includes all premiums made or paid by a carrier to its insurance fund and premiums (except reinsurance pre- miums) paid by it to insurance companies for insuring property or persons against loss, damage, or injury by fire, accident, or .other causes, when such loss, damage, or injury would otherwise be chargeable to " Transportation Expenses." NOTE A. The premiums paid by a carrier to its insurance fund should be credited on its books to an " Insurance Fund " account, to which the amount of all claims for damages to the property covered by its insurance should be charged. To such account should be charged all reinsurance premiums paid insurance companies, and to it should be credited all amounts recovered from insurance companies for damage to property reinsured by them. NOTE B. Appropriations made by a carrier to its insur- ance fund through Income Account should be credited directly to its " Insurance Fund " account. OTHER EXPENSES. This account includes all expense in connection with transpor- tation not properly chargeable to other " Transportation Ex- penses " accounts. LOSS AND DAMAGE FREIGHT. This account includes payments for loss, damage, delays, or destruction of freight, locomotives, or cars when waybilled as freight (but not including company's material), parcels, or ex- press intrusted to a carrier for transportation, including live stock received for shipment, and all expenses directly incident. 84 PUBLIC SERVICE COMMISSION SECOND DISTRICT. thereto; freight in transit lost overboard from lighters (less in- surance recovered and net amount received from sale of un- claimed and damaged freight) ; cost of repacking and boxing damaged merchandise and other property; pay and expenses of employees or others engaged as adjusters and in detecting thieves ; and services and expenses of employees or others while engaged as witnesses in law suits in connection with loss and damage cases. NOTE. Expenses, not otherwise provided for, in connec- tion with the conduct of suits should be charged to account " Law Expenses," but the amount of final judgments, includ- ing plaintiffs' court costs, should be charged to this account. LOSS AND DAMAGE BAGGAGE. This account includes payments for loss, damage, or destruction of baggage and other personal property, including clothing car- ried as baggage, damage to clothing worn by persons not in acci- dent; and all expenses directly incident thereto, including services and expenses of employees or others while engaged as witnesses in law suits in connection with cases involving loss or damage to baggage, less insurance recovered and net amount received from sale of unclaimed and damaged baggage. NOTE. Expenses, not otherwise provided for, in connection with the conduct of suits should be charged to account " Law Expenses," but the amount of the final judgments, including plaintiffs' court costs, should be charged to this account. DAMAGE TO PROPERTY. This account includes payments for damages to or destruction of crops, buildings, lands, fences, vehicles, or any other property (except freight and baggage intrusted for transportation and ex- cept also stock as provided for under account " Damage to Stock on Right of Way"), whether occasioned by fire, collision, or otherwise, less insurance recovered. Payments for damages to locomotives or cars and the property therein of another company having trackage rights caused by collision of trains; and cost of repairing damage to another railway company's roadbed, track, or equipment., caused by collisions at grade crossings; detecting thieves, detaining vessels at drawbridges and payment of fines and costs on account of blocking street crossings; also pay and expenses of employees and other witnesses in suits. NOTE A. Expenses not otherwise provided for, in con- nection with the conduct of suits should be charged to ac- count " Law Expenses," but the amount of final judgments, Including plaintiffs' court costs, should be charged to this account. UNIFORM SYSTEM OF ACCOUNTS. 85 NOTE B. The pay and expenses of claim adjusters, clerks, and others, whose pay can not be actually allocated to any case, should be divided equally between personal injury and other claims over which they have jurisdiction. DAMAGE TO STOCK ON RIGHT OF WAY. This account includes payments for cattle and other live stock killed or injured while crossing or trespassing on the right of way; cost of removing and burying same; pay and expenses of stock claim agents; pay and expenses of employees and other wit- nesses in suits. NOTE. A. Expenses not otherwise provided for, in con- nection with the conduct of suits should be charged to ac- count " Law Expenses," but the amount of final judgments, including plaintiffs' court costs, should be charged to this account. NOTE B. The pay and expenses of claim adjusters, clerks, and others, whose pay can not be actually allocated to any case, should be divided equally between personal injury and other claims over which they have jurisdiction. INJURIES TO PERSONS. This account includes all expenses incident to injuries to per- sons when caused directly in connection with transportation; pro- portion of salaries and expenses of physicians and surgeons, ex- penses of undertakers, nursing and hospital attendance, medical and surgical supplies, artificial limbs, funeral expenses, railway and carriage fares for conveying injured persons and attendants; also proportion of pay and expenses of claim adjusters and their clerks, and pay and expenses of employees and others called in consultation in relation to the adjustment of claims coming under this head. NOTE A. Expensees not otherwise provided for, in con- nection with the conduct of suits should be charged to ac- count " Law Expenses," but the amount of final judgments, including plaintiffs' court costs, should be charged to this account. NOTE B. When contributions are made to hospitals, the total thereof should be distributed to the several " Injuries to Persons" accounts as follows: 25 per cent to "Mainte- nance of Way and Structures," 25 per cent to " Maintenance of Equipment," and 50 per cent to " Transportation Ex- penses." NOTE C. The pay and expenses of claim adjusters, clerks, and others whose pay can be actually allocated to any case should be divided equally between personal injury and other claims over which they have jurisdiction. 86 PUBLIC SERVICE COMMISSION SECOND DISTRICT. OPERATING JOINT TRACKS DR. This account includes a carrier's proportion of transportation expenses in the use of joint tracks operated by other companies. NOTE. The purpose of this account is to show the amounts accruing against a carrier for its proportion of the expense of operating joint tracks operated by other companies but In the joint use of which a carrier participates. The bill ren- dered by any creditor against a debtor for the latter's propor- tion of expense of operation of joint facilities should show the distribution of the total charge among the general ac- counts as made by the creditor, and such distribution should be adhered to by the debtor. OPERATING JOINT TRACKS CR. This account includes the proportion of transportation expenses for the use of joint tracks operated by a carrier chargeable to other companies. NOTE. The purpose of this account is to show the amounts accruing in favor of a carrier against other companies for their proportion of the expense of operating joint tracks oper- ated by a carrier but in the joint use of which other com- panies participate. The bill rendered by any creditor against a debtor for the latter's proportion of expense of operation of Joint facilities should show the distribution of the total charge among the general accounts as made by the creditor, and such distribution should be adhered to by the debtor. V. GENERAL EXPENSES. SALARIES AND EXPENSES OF GENERAL OFFICERS. This account includes: SALARIES. Pay of chairman of board, president, vice-president, assistant to the president, assistant to the vice-president, treas- urer, assistant treasurer, local treasurer, assistant to the treas- urer, secretary, assistant secretaries, treasurers and secretaries of branch lines, registrar of stock, registrar of bonds, transfer agent, comptroller, assistant comptroller, assistant to the comptroller, general auditor, auditor, assistant auditor, and all subordinate officers of the accounting department, freight claim agent, assist- ant freight claim agent, general accountant, real estate agent, assistant real estate agent, and tax commissioner; and all other general officers not otherwise provided for; salaries and fees of receivers. EXPENSES. This account includes traveling and other expenses of officers named above, and supplies for special cars while used by them, and cost of running special trains for them ; membership fees of general officers in railway and other associations. UNIFORM SYSTEM OF ACCOUNTS. 8Y NOTE A. When an officer's duties are restricted to an indi- vidual department, bis salary and expenses should be charged to the individual department under account " Superintend- ence " or account " Law Expenses." NOTE B. When officers and others, above enumerated, have supervision over other departments also, their salaries and expenses should be apportioned equally between the de- partments over which they have jurisdiction. NOTE C. The pay and expenses of purchasing agents, as- sistant purchasing agent, assistant to purchasing agent, gen- eral storekeeper, division storekeeper, and their clerks should be charged to " Material " account through clearing account " Store Expenses." SALARIES AND EXPENSES OF CLERKS AND ATTENDANTS. This account includes: CLERKS. Pay of chief accountants, chief and other clerks of the officers specified in account " Salaries and Expenses of Gen- eral Officers," cashiers, paymasters and their clerks, traveling auditors, traveling accountants, special agents, inspectors and route agents of the accounting department, and postmaster, mail clerks, and assistants in general office. ATTENDANTS. Pay of superintendent and assistant superin- tendent of general office building, bank messengers, ushers in general offices, pumpmen, watchmen, messengers, service-wagon drivers, stablemen, janitors, cleaners, elevator conductors, engi- neers and firemen of stationary engines, telephone operators and other employees in connection with general offices not provided for elsewhere; also pay of porters, cooks, etc., in general office buildings and on special oars while in use by general officers and general office employees. EXPENSES. This account includes traveling and other ex- penses of .employees named above and supplies for special cars while used by them; also cost of running special trains for them. GENERAL OFFICE SUPPLIES AND EXPENSES. This account includes rent, repairs of rented buildings and fixtures therein, alterations of partitions and fixtures; furniture, and all expenses and supplies incident to the heating, lighting, and care of general offices; cost of service automobiles, wagons, and harness, and expenses of repairing; cost of horses and horse keep, and of atlases, directories, and other books of reference for general office use; telephone service, express charges, telegraph and cable tolls; payments for local messenger service, subscrip- tions for newspapers and periodicals; premiums on fidelity bonds of general office employees. 88 PUBLIC SERVICE COMMISSION SECOND DISTRICT. LAW EXPENSES. This account includes pay and expenses of vice-president and assistants when directly in charge of the law department, all counsel, solicitors, and attorneys, their clerks and attendants, and expenses of their offices; cost of law books, printing briefs, legal forms, testimony, reports, etc.; fees and retainers for service of attorneys not regular employees of a carrier; payments to arbi- trators for the settlement of disputed questions; costs of suits and payments of special fees, notarial fees, and witness fees not provided for elsewhere; expenses connected with taking deposi- tions, and all law and court expenses not provided for elsewhere. INSURANCE. This account includes all premiums made or paid by a carrier to its insurance fund and premiums (except reinsurance pre- miums) paid by it to insurance companies, for insuring property or persons against loss, damage, or injury by fire, accident, or other causes, when such loss, damage, or injury would otherwise be chargeable to " General Expenses." NOTE A. The premiums paid by a carrier to its insurance fund should be credited on its books to an " Insurance Fund " account, to which the amount of all claims for damages to the property covered by its insurance should be charged. To such account should be charged all reinsurance premiums paid In- surance companies, and to it should be credited all amounts recovered from insurance companies for damage to property reinsured by them. NOTE B. Appropriations made by a carrier to its insurance fund through Income Account should be credited directly to its " Insurance Fund " account. RELIEF DEPARTMENT EXPENSES. This account includes all salaries and expenses incurred by a carrier company in connection with operating relief departments; also contributions made by a carrier to such department. PENSIONS. This account includes all pensions paid to retired employees and expenses in connection therewith. STATIONERY AND PRINTING. This account includes cost of printing annual reports, blank books, blank forms, contracts, leases, bonds, stock certificates, passes; also postage, paper, stationery, and stationery supplies UNIFOBM SYSTEM or ACCOUNTS. 89 used only in general offices and not chargeable to other accounts. It includes cost of all stationery and printing of the law depart- ment, except cost of printing briefs, legal forms, testimony, re- ports, etc. The following is a list of the more important items chargeable to this account: Adding machines, Forms, Postage, Addressographs and Glass pens, Printed cards, supplies, Hektographs, Printed tablets, Arm rests, Indexes, Punches (not conduct- Binders, Ink, for writing and ors' or baggage- Blank books, drawing, men's), Blank cards, Inkstands, Rubber bands, Blank forms, Invoice books, Rubber stamps, Blank tablets, Legal-cap paper, Rulers, Blotters, better paper, Ruling pens, Blotting paper, Manifold paper, Scrapbooks, Blue print paper, Manifold pens, Sealing wax, Bristol board, Mimeographs, Seals, Calculating ma- Mucilage, Shears, chines, Mucilage brushes, Shipping tags, Calendars, Neostyles, Shorthand notebooks, Caligraphs, Note paper, Sponge cups, Carbon paper, Notices, Sponges, Cardboard, Numbering stamps, Stamps, impression. Cards, Oil paper, Stylographs Circulars, Orders, Tablets, Computing tables, Paper, Tape, 'Copy (impression) Paper baskets, Telegraph blanks, books, Paper clips, Tissue < (impression) pa Copying brushes, Paper cutters, per, Copying presses, Paper fasteners, Tracing cloth, Crayons, Paper files, Tracing paper, Cyclostyles, Paper weights, Twine, Dating stamps and Papyrographs, Typewriters and ri: ribbons, Parchment paper, bons, Drawing paper, Pencils, for writing and Wage tables, Duplicators, drawing, Wastebaskets, Electric pens, Pencil sharpeners, Water colors, Envelopes, Penholders, Water holders, Erasers, rubber and Penracks, AVrapping paper, steel, Pens, for writing and Wringers for copying Eyelet punches, drawing, presses. Eyelets, Pins, OTHER EXPENSES. This account includes incidental expenses only that is, such expenses in connection with " General Expenses " as are not prop- erly chargeable to any of the foregoing accounts; cost of publish- ing notices of stockholders' meetings, of election of directors, an- nual reports in newspapers, of dividends declared, and of other 90 PUBLIC SERVICE COMMISSION SECOND DISTRICT. corporate and financial notices of a general character; fees and expenses paid to directors; also contribution to funds on account of catastrophes, epidemics, etc. GENERAL ADMINISTRATION JOINT TRACKS, YARDS, AND TERMINALS DR. This account includes a carrier's proportion of " General Ex- penses " incident to maintaining and operating joint tracks, yards, terminals, and other facilities used jointly, operated by other com- panies. NOTE. The purpose of this account is to show the amounts accruing against a carrier for its proportion of the expense of general administration of joint tracks, yards, and terminals administered by other companies but in the joint use of which a carrier participates. The bill rendered by any creditor against a debtor for the latter's proportion of expense of operation of joint facilities should show the distribution of fhe total charge among the general accounts as made by the creditor, and such distribution should be adhered to by the debtor. GENERAL ADMINISTRATION JOINT TRACKS, YARDS, AND TERMINALS CR. This account includes the proportion of " General Expenses " incident to maintaining and operating joint tracks, yards, ter- minals, and other facilities used jointly, operated by a carrier, chargeable to other companies. NOTE. The purpose of this account is to show the amounts accruing in favor of a carrier against other companies for their proportion of the expense of general administration of joint tracks, yards, and terminals administered by a carrier but in the joint use of which other companies participate. The bill rendered by any creditor against a debtor for the latter's proportion of expense of operation of joint facilities should show the distribution of the total charge among the general accounts as made by the creditor, and such distribution should be adhered to by the debtor. CLASSIFICATION OF LOCOMOTIVE-MILES. REVENUE SERVICE. FREIGHT LOCOMOTIVE-MILES Includes miles run by locomotives between terminals or sta- tions with freight trains, also, miles run by locomotives between terminals or stations, with or without cabooses, going for or re- turning from this service; miles run by locomotives while as- sisting freight trains either as pushers or double-headers; miles run while hauling the second cut of a freight train doubled over grades; miles run light by locomotives going to or returning from assisting freight trains, as pushers or double-headers; miles run light returning to train after having hauled the first cut of a freight train doubled over grades; miles run light by locomotive of a freight train to and from the next coaling station or water tank for coal or water; miles run light to pick up or assist a freight train at stations between .train terminals; miles run to pick up and haul dead freight-train locomotives into terminals; also, miles run by locomotives coming from or going to engine- houses or turn-tables from freight-train service; provided, no miles be allowed for this latter service if the distance be one-half mile or less in one direction. PASSENGER LOCOMOTIVE-MILES Includes miles run by locomotives between terminals or sta- tions with passenger, mail, and express trains, also, miles run by locomotives going for or returning from this service; miles run by locomotives while assisting passenger, mail, and express trains either as pushers or double-headers; miles run light by locomo- tives going to or returning from assisting passenger trains, as pushers or double-headers; miles run light by locomotive of a passenger train to and from the next coaling station or water tank for coal or water; miles run light to pick up or assist a passenger train at stations between train terminals; miles run to pick up and haul dead passenger-train locomotives into terminals; also, miles run by locomotives coming from or going to enginehouses or turntables from passenger-train service; provided, no miles be allowed for this latter service if the distance be one-half mile or Jess in one direction. 92 PUBLIC SERVICE COMMISSION SECOND DISTRICT. MIXED LOCOMOTIVE-MILES Includes miles run by locomotives between terminals or stations with mixed trains also miles run by locomotives between termi- nals or stations, with or without cabooses or passenger-train cars, going for or returning from this service ; miles run by locomotives while assisting mixed trains, either as pushers or double-headers; miles run while hauling the second cut of a mixed train doubled over grades; miles run light by locomotives going to or returning from assisting mixed trains, as pushers or double-headers; miles run light returning to train after having hauled the first cut of a mixed train doubled over grades; miles run light by mixed-train locomotive to and from the next coaling station or water tank for coal or water ; miles run light to pick up or assist a mixed train at stations between train terminals; miles run to pick up and haul dead locomotives from mixed trains into terminals; also, miles run by locomotives coming from or going to enginehouses or turntables from mixed-train service; provided, no miles be allowed for this latter service if the distance be one-half mile or less in one direction. SPECIAL LOCOMOTIVE-MILES - Includes miles run by locomotives in special revenue service, such as locomotives hauling chartered trains, paid for either on the basis of a rate per mile run or a lump sum for the train; cir- cus and theatrical trains run under contracts calling for payments of specified amounts for transportation between designated sta- tions; chartered trains for the Federal or State Governments, car- rying troops, munitions of war, camp outfits, etc.; miles run while assisting special-service trains, either as pushers or double- headers; miles run while hauling the second cut of a special- service train doubled over grades; miles run by locomotives be- tween terminals or stations, with or without cabooses or pas- senger-train cars, going for or returning from special service; miles run light by locomotives going to or returning from assist- ing special-service trains, as pushers or double-headers; miles run light returning to train after having hauled the first cut of a special-service train doubled over grades; miles run light by loco- motive of special-service train to and from the next coaling sta- tion or water tank for coal or water; miles run light to pick up or assist a special-service train at stations between train ter- minals; miles run to pick up and haul dead locomotives from special -service trains into terminals; also, miles run by locomo- tives coming from or going to enginehouses or turntables from special service; provided, no miles be allowed for this latter service if the distance be one-half mile or less in one direction. UNIFORM SYSTEM OF ACCOUNTS. 93 SWITCHING LOCOMOTIVE-MILES Includes miles allowed to locomotives while switching in yards (but not at shops for shop purposes), and allowed to train locomo- tives for performing switching service at terminals or way stations. NOTE A. Switching miles should be computed at the. rate of six miles per hour for the actual time engaged In such service In excess of one hour at any one station. NOTE B. Miles run by switching locomotives helping trains out of terminals as well as miles run light returning to the yard after such service should be treated as " Freight," " Passenger," etc., according to the class of the train helped. NOlHlEVEinJE SERVICE LOCOMOTIVE-MILES. Includes miles run by locomotives in the different classes of service described under " Nonrevenue Service Train-Miles," and, in addition, trial trips of locomotives, to be computed as follows: (a) In case of trains of the freight class or of the passenger class and trial trips of locomotives, locomotive-miles should be the actual miles run by the locomotives. (6) In case of trains of the work class the following rules should be applied : When orders are given to a work train to run to a certain point, to work between certain limits and return, the actual time-card mileage should be allowed between points named in the running order and, in addition, 6 miles per hour for time held between working limits. Work locomotives employed for switching at shops for shop purposes, for spotting cars in gravel pits, working with pile drivers, etc., should be allowed a mileage of 6 miles per hour for the actual time in service. RULES FOR COMPUTING LOCOMOTIVE-MILES. 1. All locomotive-miles made in hauling trains, except in helping and work-train service, should be based on the actual distance run between terminals, to be computed from the official time table or dis- tance table, as prescribed for train-miles. 2. Helping miles of locomotives should be based on the actual dis- tance made with trains in helping service or in doubling hills. 3. Work-train locomotive-miles should be computed according to the rules prescribed for work-train miles. 4. Light locomotive-miles should be based on the actual distance locomotives run light, or with only a caboose, for the entire distance between terminals. CLASSIFICATION OF CAR-MILES, REVENUE SERVICE. FREIGHT CAR-MILES. Loaded Includes miles run by all loaded freight cars in freight service. Empty Includes miles run by all empty freight cars in freight service. Caboose Includes miles run by caboose cars in freight service. PASSENGER CAR-MILES. Includes miles run by home and foreign passenger cars, combi- nations of passenger and baggage, passenger and mail, and pas- senger and express cars, chair, and club cars, either in service or deadhead. Sleeping, Parlor, and Observation Includes miles run by home and foreign sleeping, parlor, and observation cars, either in service or deadhead. Other Passenger-Train Cars Includes miles run by home and foreign dining, cafe, and other cars devoted exclusively to the serving of meals or other re- freshments; by home and foreign baggage, combination baggage and express, and by combinations of baggage, mail, postal, and express cars; by home and foreign mail, postal, and express cars; also by milk cars in passenger trains; either in service or dead- head. SPECIAL CAR-MILES. Freight, loaded Freight, empty Caboose Passenger Sleeping, Parlor, and Observation Other Passenger-Train Cars Includes miles run by the foregoing cars under their appro- priate classes, in special revenue service as denned in the Classi- fication of Train-Miles. NONREVENUE SERVICE CAR-MILES. Includes mails run by cars in nonrevenue trains as denned in the Classification of Train-Miles. CLASSIFICATION OF TRAIN-MILES. REVENUE SERVICE. FREIGHT TRAIN-MILES. Includes miles run by revenue-earning trains to transport freight, which do not regularly include a car or cars devoted exclusively or principally to revenue passenger business; also miles run by trains consisting of empty freight cars and of trains consisting of a locomotive and a caboose running light between terminal stations on account of unbalanced traffic or other causes. When milk, express, baggage, or other cars are hauled in a freight train, their earnings should be classed as freight earnings and the miles of the train should be considered as freight train-miles. Freight trains that regularly haul no passenger-service equipment, but transport passengers in a caboose should be classed as freight trains, as should also freight trains temporarily using a passenger car in place of a caboose. PASSENGER TRAIN-MILES. Includes miles run by revenue-earning trains to transport pas- sengers, baggage, mail, and express, also miles run by trains consisting of deadhead passenger equipment. When one or more oars other than regular passenger-train cars, such as milk cars, cabooses deadheaded back, etc., are hauled in a passenger train, the miles run by that train should be considered as passenger train-miles. MIXED TRAIN-MILES. Includes miles run by revenue-earning trains to transport both passengers and freight in cars, each of which is devoted exclu- sively to either passenger business or freight business. SPECIAL TRAIN-MILES. Includes miles run by revenue-earning trains, such as chartered trains, paid for either on the basis of a rate per mile run or a lump sum for the train; circus and theatrical trains run under contracts calling for payment of specified amounts for transporta- tion between designated stations; chartered trains for the Fed- eral or State Governments carrying troops, munitions of war, camp outfits, etc. NONREVENUE SERVICE TRAIN-MILES. Includes miles run by trains which are not revenue producing, such as: (a) Of the Passenger Class: Pay-trains, official trains, inspec- tion trains for Railway Commissioners, special trains run to con- 96 PUBLIC SERVICE COMMISSION SECOND DISTRICT. vey fire apparatus for use in saving the company's property from destruction by fire, and trains run to convey employees to and from work; (&) Of the Freight Class: Material and supply trains; and (c) Of the Work Class: Construction trains, trains hauling gravel or other ballast, or engaged in bank widening, ballasting, and other maintenance work; wrecking trains, repair trains, snow- plows, and flangers. RULES FOR COMPUTING TRAIN-MILES. 1. Revenue Train-Miles should be based on the actual distance run between terminals and computed from the official time-table or dis- tance table, the same as passenger-miles, ton-miles, and car-miles. 2. Revenue passenger trains and revenue mixed trains may inci- dentally carry private oars, official cars, work or service cars, or cars of related classes; and revenue freight trains may incidentally carry cars containing railway material and supplies, or other freight which does not earn revenue; but whole trains of such cars should be re- garded as nonrevenue trains and classed accordingly. 3. Nonrevenue Train-Miles should be based on the actual distance run between terminals. When work trains are run between termi- nals and not ordered to work at some specified point or within specified working limits, the actual miles run should be allowed to them, the same as to any other class of trains. When ordered to run to a certain point to work at that point or within specified working limits, the actual miles made while under running orders should be allowed to them, and in addition an arbitrary mileage of 6 miles per hour for the time working at the point or within the working limits named. 4. Each train and each section of a train run by a separate train crew should be considered a separate train, whether hauled by one or more locomotives for either the whole distance or a part of the distance between the train terminals. There should be nothing added to this distance to cover running from enginehouse to terminal, doubling hills, running for water, switching or other work at way stations, or for the service of helper or pusher locomotives or the extra locomotives on double or triple head trains. 5. Mileage of trains detoured over foreign roads when hauled by the locomotives and handled by the crews of the home company should be computed on the basis of miles actually run and classified by the detouring line in its train mileage in accordance with the service performed. INDEX TO EXPENDITURES FOR ROAD AND EQUIPMENT. GENERAL ACCOUNTS PAGE. I. ROAD 4 II. EQUIPMENT 14 III. GENERAL EXPENDITURES 16 PRIMARY ACCOUNTS. I. ROAD PAGE. 1. Engineering 4 2. Right of Way and Station Grounds 4 3. Real Estate 5 4. Grading 5 5. Tunnels 6 6. Bridges, Trestles, and Culverts 6 7. Ties 6 8. Rails 7 9. Frogs and Switches 7 10. Track Fastenings and Other Material 7 11. Ballast 7 12. Track Laying and Surfacing 8 13. Roadway Tools 8 14. Fencing Right of Way 8 15. Crossings and Signs 8 16. Interlocking and Other Signal Apparatus 9 17. Telegraph and Telephone Lines 9 18. Station Buildings and Fixtures 9 19. General Office Buildings and Fixtures 9 20. Shops, Enginehouses and Turntables 10 21. Shop Machinery and Tools 10 22. Water Stations 10 23. Fuel Stations 11 24. Grain Elevators 11 25. Storage Warehouses 11 26. Dock and Wharf Property 11 27. Electric-Light Plants 12 28. Electric-Power Plants . 12 98 INDEX. I. ROAD Continued. PAGE. 29. Electric-Power Transmission 12 30. Gas-Producing Plants 13 31. Miscellaneous Structures 13 32. Transportation of Men and Material 13 33. Rent of Equipment 13 34. Repairs of Equipment 13 35. Earnings and Operating Expenses during Con- struction . 14 36. Cost of Road Purchased 14 II. EQUIPMENT 37. Steam Locomotives 14 38. Electric Locomotives , 14 39. Passenger-Train Cars 15 40. Freight-Train Cars 15 41. Work Equipment . . 15 42. Floating Equipment 16 III. GENERAL EXPENDITURES 43. Law Expenses 16 44. Stationery and Printing 17 45. Insurance 17 46. Taxes . 17 47. Interest and Commissions 17 48. Other Expenditures 18 INDEX TO OPERATING REVENUES. GENERAL ACCOUNTS. PAGE. I. REVENUE FROM TRANSPORTATION 19 II. REVENUE FROM OPERATIONS OTHER THAN TRANSPORTATION. 21 PRIMARY ACCOUNTS. I. REVENUE FROM TRANSPORTATION PAGE. 1. Freight Revenue 19 2. Passenger Revenue 19 3. Excess Baggage Revenue 20 4. Parlor and Chair Car Revenue 20 5. Mail Revenue 20 6. Express Revenue 20 7. Milk Revenue (on Passenger Trains) 21 8. Other Passenger-Train Revenue 21 9. Switching Revenue 21 10. Special Service Train Revenue 21 11. Miscellaneous Transportation Revenue 21 II. REVENUE FROM OPERATIONS OTHER THAN TRANSPORTATION 12. Station and Train Privileges . 21 13. Parcel-Room Receipts 21 14. Storage Freight 22 15. Storage Baggage 22 16. Car Service 22 17. Telegraph Service 22 18. Rents of Buildings and Other Property 22 19. Miscellaneous . 22 INDEX TO OPERATING EXPENSES. GENERAL ACCOUNTS PAGE . I. MAINTENANCE OF WAY AND STRUCTURES 24 II. MAINTENANCE OF EQUIPMENT 43 III. TRAFFIC EXPENSES 62 IV. TRANSPORTATION EXPENSES 65 V. GENERAL EXPENSES ". 86 PRIMARY ACCOUNTS. I. MAINTENANCE OF WAY AND STRUCTURES PAGE. Superintendence 24 Ballast 25 Ties 26 Rails 27 Other Track Material 27 Roadway and Track 27 Removal of Snow, Sand and Ice 29 Tunnels 30 Bridges, Trestles and Culverts 30 Over and Under Grade Crossings 31 Grade Crossings, Fences, Cattle Guards, and Signs 31 Snow and Sand Fences and Snowsheds 32 Signals and Interlocking Plants 32 Telegraph and Telephone Lines 33 Electric Power Transmission 33 Buildings, Fixtures and Grounds 34 Docks and Wharves 36 Roadway Tools and Supplies 37 Work Equipment Repairs 38 Work Equipment Renewals 39 Work Equipment Depreciation 40 Injuries to Persons 40 Stationery and Printing 40 Insurance 41 Otner Expenses 42 Maintaining Joint Tracks, Yards and Other Facilities Dr 42 Maintaining Joint Tracks, Yards and Other Facilities Cr. , 42 INDEX. 101 II. MAINTENANCE OF EQUIPMENT PAGE. Superintendence 43 Steam Locomotives Repairs 44 Steam Locomotives Renewals 45 Steam Locomotives Depreciation . 45 Electric Locomotives Repairs 45 Electric Locomotives Renewals 46 Electric Locomotives Depreciation 46 Passenger-Train Cars Repairs 46 Passenger-Train Cars Renewals 48 Passenger-Train Cars Depreciation 48 Freight-Train Cars Repairs 48 Freight-Train Cars Renewals 50 Freight-Train Cars Depreciation 50 Electric Equipment of Cars Repairs 50 Electric Equipment of Cars Renewals 51 Electric Equipment of Cars Depreciation ... 51 Floating Equipment Repairs 51 Floating Equipment Renewals 53 Floating Equipment Depreciation 53 Shop Machinery and Tools 53 Power Plant Equipment 54 Injuries to Persons 54 Stationery and Printing 55 Insurance 56 Other Expenses 57 Maintaining Joint Equipment at Terminals Dr. 59 Equipment Borrowed Dr 60 Maintaining Joint Equipment at Terminals Cr. 60 Equipment Loaned Cr 60 Cleaning account Hire of Equipment 61 III. TRAFFIC EXPENSES Superintendence 62 Outside Agencies 63 Advertising 63 Traffic Associations 63 Fast Freight Lines 63 Industrial and Immigration Bureaus 63 Stationery and Printing 64 Insurance 65 Other Expenses 65 102 INDEX. IV. TRANSPORTATION EXPENSES PAGE. Superintendence 65 Dispatching Trains 66 Station Employees 66 Weighing and Car Service Associations 67 Stock Yards and Grain Elevators 67 Coal and Ore Docks 67 Station Supplies and Expenses 67 Yardmasters and their Clerks 69 Yard Conductors and Brakemen 69 Yard Switch and Signal Tenders 69 Yard Supplies and Expenses 69 Yard Enginemen 70 Enginehouse Expenses Yard 70 Fuel for Yard Locomotives 71 Water for Yard Locomotives 71 Lubricants for Yard Locomotives 71 Other Supplies for Yard Locomotives 71 Operating Joint Yards and Terminals Dr 72 Operating Joint Yards and Terminals Cr 72 Motormen 73 Road Enginemen 73 Enginehouse Expenses Road 73 Fuel for Road Locomotives 74 Water for Road Locomotives 74 Lubricants for Road Locomotives 74 Other Supplies for Road Locomotives 75 Operating Power Plants 75 Purchased Power 76 Road Trainmen 76 Train Supplies and Expenses 76 Interlockers, Block and Other Signals Opera- tion 78 Crossing Flagmen and Gatemen 78 Drawbridge Operation , . . '. 78 Clearing Wrecks . 79 Telegraph and Telephone Operation 79 Operating Floating Equipment 79 Express Service 82 Stationery and Printing 82 Insurance 83 Other Expenses 83 Loss and Damage Freight 83 INDEX, 103 IV. TRANSPORTATION EXPENSES Continued. PAGE. Loss and Damage Baggage 84 Damage to Property 84 Damage to Stock on Right of Way 85 Injuries to Persons 85 Operating Joint Tracks Dr 86 Operating Joint Tracks Cr 86 V. GENERAL EXPENSES Salaries and expenses of General Officers 86 Salaries and Expenses of Clerks and Attend- ants 87 General Office Supplies and E'xpenses 87 Law Expenses 88 Insurance 88 Relief Department Expenses 88 Pensions 88 Stationery and Printing 88 Other Expenses 89 General Administration Joint Tracks, Yards, and Terminals Dr 90 General Administration Joint Tracks, Yards, and Terminals Cr. 90 INDEX TO LOCOMOTIVE-MILES, ETC. PAGE. I. CLASSIFICATION OF LOCOMOTIVE-MILES 91 Revenue Service: Freight Locomotive-miles 91 Passenger Locomotive-miles 91 Mixed Locomotive-miles 92 Special Locomotive-miles 92 Switching Locomotive-miles 93 Nonrevenue Service Locomotive-miles 93 IF. CLASSIFICATION OF CAB-MILES 94 Revenue Service: Freight Car-miles 94 Loaded 94 Empty 94 Caboose 94 Passenger Car-miles 94 Passenger 94 Sleeping, Parlor and Observation 94 Other Passenger-Train Cars 94 Special Car-miles 94 Freight Loaded 94 Freight Empty 94 Caboose 94 Passenger 94 Sleeping, Parlor and Observation 94 Other Passenger-Train Cars 94 Nonrevenue Service Car-miles 94 III. CLASSIFICATION OF TRAIN-MILES 95 Revenue Service: Freight Train-miles 95 Passenger Train-miles 95 Mixed Train-miles 95 Special Train-mfles 95 Nonrevenue Service Train-miles 95 Gaylord Bros. Makers Syracuse, N. V.