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 35E 
 
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 CLASSIFICATION OP UNITS 
 
 INVOLVED IN 
 
 CONSTRUCTION. UNO ADDITIONS AND BETTERMENTS 
 
 ISSUED BY THE 
 
 Railroad Commission of Washington 
 
 1909 
 
 Forms "A" and " B." 
 
 Oltmpia, Wash.: 
 
 e. l. boaudman, foblic printer 
 
 1910 
 
CLASSIFICATION OF UNITS 
 
 INVOLVED IN 
 
 CONSTRUCTION, AND ADDITIONS AND BETTERMENTS 
 
 ISSUED BY THE 
 
 Railroad Commission of Washington 
 
 1909 
 
 Fonri^ "A" and "IS." 
 
 Oltmpia, Wash.: 
 
 E. L. Boakdman, Public Pbinteb 
 
 1910 
 
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INTRODUCTION. 
 
 The Railroad Commission has received many inquiries from rail- 
 roads building within the state as to what information they should 
 furnish relative to their construction. The Railroad Commission Law 
 provides that the Commission shall ascertain the original cost, cost of 
 additions and betterments, cost of reproduction, and the depreciated 
 value of the railroads within the state. The forms shown on pages 
 33 to 37 of the annual report provide for a statement of the cost of 
 road, divided into accounts, as well as the cost of additions and 
 betterments. The original cost of a railroad and its cost of repro- 
 duction should be identical for a brief period of time following its 
 completion; but conditions change and prices fluctuate, and in order 
 that the estimated cost of reproduction may be modified in accordance 
 with such conditions and prices, it is necessary that the unit quan- 
 tities entering into the construction of the railroads shall be known, 
 and it was to this end that the Classification of Construction and 
 Equipment was formulated. (Form "A"). 
 
 Additions, improvements and betterments increase the construc- 
 tion cost, and affect; the units of construction, and in order that such 
 changes might be noted, and the estimated cost of reproduction be 
 kept up to date, the Classification of Construction and Equipment 
 Applying to Additions and Betterments was formulated. (Form "B"). 
 
 Copies of the above were submitted to the railroads, and at the 
 hearing held in Olympia, September 2, 1909, several minor changes 
 in Forms A and B were suggested, and such changes have been made. 
 
 It was not the original intention of the Railroad Commission to 
 prescribe the manner in which the information requested should be 
 furnished; owing to the greatly diversified conditions under which 
 railroads are constructed, it was thought better to specify the infor- 
 mation wanted, and to permit the railroads to furnish it in any form 
 they desired. The railroad representatives, however, requested that 
 the Railroad Commission furnish them with blanks, which they could 
 use in making their report. 
 
 The Railroad Commission is still of the opinion that it is imprac- 
 tical to attempt to formulate a set of standard blanks which will apply 
 to all railroads, large and small; there are many items of cost in- 
 volved in the construction of a trans-state road which will not appear 
 in the construction of a small branch line, and yet a standard blank 
 should be elaborate enough to provide for the expensive trans-state 
 road; but in order that the railroad companies may be informed as to 
 the manner in which their reports should be made, Forms 1 to 
 18 inclusive have been prepared, and copies have been furnished 
 to each railroad within the state. They should be used only as guides. 
 
 In case the units of cost specified in Form 1 were not used as a 
 basis of payment for construction work, then the actual units paid for 
 should be substituted. 
 
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FORM "A. 2 
 
 GENERAL INSTRUCTIONS. 
 
 1. The following instructions apply exclusively to the construction 
 of new main and branch lines, the extension of existing lines, and the 
 reconstruction of purchased lines within the State of Washington; 
 and upon the completion of such work it shall be the duty of the 
 railroad company to render the Railroad Commission an itemized 
 statement of cost, showing the various unit quantities of construc- 
 tion, under the proper accounts, as hereinafter set forth. 
 
 2. As the cost of labor and material fluctuates from year to year, 
 it is the intention of the Railroad Commission of Washington to 
 ascertain, as nearly as possible, the different units entering into the 
 construction of the railroads within the state, so that after making the 
 necessary changes occasioned by additions and betterments, it will 
 be possible, by applying prevailing prices to the various units, to as- 
 certain the cost of reproduction of the railroads within the state at 
 any future time. To this end, the different units desired have been 
 specified under the general account to which they relate, and in the 
 absence of instructions covering some particular unit, you will be 
 guided by the above information as to the future use of the data 
 requested, and include such units under the proper account. Opposite 
 each item should be shown the unit price paid, and the totals carried 
 out in the proper column. 
 
 3. The statement of construction quantities rendered by the rail- 
 roads will be checked with the records of the company by the engineer 
 of the Railroad Commission. It is highly essential that all records 
 be kept in such a manner as to admit of a quick check. All final es- 
 timates, contracts, material bills, and other data affording informa- 
 tion in regard to quantities involved, and prices paid, will be examined. 
 
 4. At the time of transmitting this report, the railroad company 
 should also transmit to the Railroad Commission profiles covering 
 every portion of the newly-constructed line, showing grade and align- 
 ment; and right-of-way and station plats showing all right-of-way and 
 station grounds, and real estate owned by the railroad company, and 
 upon which the company property should be clearly designated; and 
 wherever the right-of-way, grounds or real estate of the railroad com- 
 pany extend beyond a line parallel to the center line of the main 
 track, and fifty feet distant therefrom, there should be shown on the 
 plat the particular use to which such additional property is to be put. 
 There should also be furnished the Railroad Commission a complete 
 set of plans covering all standards adopted by the railroad company. 
 
HfiHruod Commission of Washington 
 
 CONSTRUCTION. 
 
 1. Engineering. 
 
 To this account should be charged the salaries and expenses of all 
 engineers and assistants; cost of teams for transportation of engineers 
 and men to and from work, or upon trips of inspection of the line of 
 work, or incidental thereto; engineer's instruments, rods, chains, 
 axes, hatchets, tapelines, keel or marking chalk, stakes, profile or 
 drawing paper, tracing cloth or paper, cross section paper, transit and 
 level books, cross section or topographical books, India ink and colors, 
 drawing boards, stools, map cases, fuel, lights, camp equipage, and 
 other analogous items. When employes enumerated above are en- 
 gaged in work not chargeable to construction, their salary and ex- 
 penses, as well as the cost of all supplies, etc., should be charged to 
 the specific work upon which they are engaged. 
 
 2. Right-of-Way and Station Grounds. 
 
 Under this account should be shown a list of all land acquired for 
 roadbed (of necessary width conformable to depth and slopes of ex- 
 cavation and embankments, including borrow-pits and waste-banks 
 adjoining right-of-way), and station and terminal grounds and land 
 acquired for ingress and egress thereto and therefrom; which list 
 should show the dimensions, area, cost, and proposed use of each 
 piece of land acquired, together with its location by section, township, 
 range and county, of by lot, block, addition and city. Under this 
 account should also be shown the sum total of all additional expen- 
 ditures, such as salaries and expenses of counsel, right-of-way agents 
 and engineers and assistants, when specially engaged for such matters; 
 expenses of appraisals, or of juries, commissioners or arbitrators in 
 condemnation cases; cost of stakes used to denote right-of-way limits; 
 cost of the removal of buildings if upon the right-of-way or station or 
 terminal grounds and not included in property purchased; commissions 
 paid outside parties for the purchase of property for these purposes, 
 cost of plats and abstracts, notarial fees, recording fees, etc., and pay- 
 ments for abutting damages. 
 
 3. Real Estate. 
 
 Under this account should be shown the dimensions, area, cost and 
 proposed use of each piece of land acquired for use directly in con- 
 nection with the operation of the road, but in excess of and in ad- 
 dition to that actually required for road bed or station or terminal 
 grounds, together with its location by section, township, range and 
 county, or by lot, block, addition and city; this account should also 
 show the total of all expenses incurred in connection with such ac- 
 quisition as enumerated in account No. 2. 
 
 4. Grading. 
 
 Under this account should be shown the number of cubic yards of 
 earth, loose rock, solid rock, cemented gravel, hard pan, shell rock, 
 
Classification of Units — Form A 
 
 boulder gravel and other classified material moved, specifying the 
 number of cubic yards of each class of excavated material wasted, 
 and the number of cubic yards of each class of material borrowed; 
 cubic yards of overhaul, specifying free haul limit and limit of haul; 
 cubic yards of loose or hand-placed rip-rap, rip-rap excavation, and 
 rip-rap overhaul; cubic yards of slope wall, and concrete or stone 
 retaining walls; lineal feet of piling delivered, lineal feet of piling 
 driven, lineal feet of logs, feet B. M. of timber and lumber, and weight 
 of wrought and cast iron in timber cribs, retaining walls, or other 
 structure chargeable to grading; acres of heavy and light clearing, 
 stations or square rods of grubbing, number of dangerous trees cut, 
 and other analogous units; total cost of extra work or force account, 
 superintendence, right to borrow or waste, work train service, freight 
 and transportation. The unit prices paid for all work chargeable to 
 this account should be shown, and should prices vary, show the 
 number of units corresponding to each price. Copies of all grading 
 contracts and final estimates, showing location of work, should be at- 
 tached to this account. 
 
 5. Tunnels. 
 
 Under this account should be shown the number of cubic yards or 
 lineal feet of tunnel excavation and enlargement, feet B. M. of timber, 
 pounds of wrought and cast iron, and cubic yards of concrete and 
 brick masonry in lining; extra work or force account, superintendence; 
 freight, transportation, and work train service. There should be at- 
 tached to this account a statement showing the number, location, size 
 and length of tunnels within the State of Washington, and copies of 
 all tunnel contracts and final estimates. 
 
 6. Bridges, Trestles and Culverts. 
 
 Under this account should be shown the number, class and total 
 length of each class of Howe truss bridges; price per lineal foot, or 
 number of feet B. M. of timber, pounds of wrought and cast iron, 
 lineal feet of piles of different length delivered and driven (where 
 price is affected by length), cubic yards of stone or other filling for 
 cribs, or used in backfilling (if latter is not covered by extra work), 
 and tons of guard rails. The bridge number, class, type and length of 
 each combination or steel bridge; cubic yards of wet and dry excava- 
 tion, lineal feet of piles in foundation, feet B. M. of timber, and 
 pounds of wrought and cast iron or steel in cofferdams and caissons; 
 cubic yards of concrete or stone masonry, pounds df steel reinforce- 
 ment, pounds of bridge steel, feet B. M. of timber in members and 
 floor system, and cost of erection, and in case that false work was 
 furnished by the railway company, the lineal feet of piles of different 
 lengths delivered and driven, pounds of wrought and cast iron, and 
 feet B. M. of timber in such false work should be shown ; the total 
 length of pile and frame trestles, with lineal feet of piles of different 
 lengths delivered and driven, pounds of wrought and cast iron, and 
 
8 Railroad Commission of Washington 
 
 number of feet B. M. of timber in each class; lineal feet of logs, number 
 of feet B. M. of timber, treated and untreated, and pounds of wrought 
 and cast iron in timber culverts and wooden boxes; total length of 
 different sizes of vitrified, cement, corrugated steel, and cast iron 
 pipe; cubic yards of wet and dry excavation, concrete, and stone ma- 
 sonry in culverts or end walls, tons of rails in rail top culverts, pounds 
 of steel reinforcement; all extra work or force account, freight and 
 transportation, and work train service. There should be attached 
 to this account a list of bridges similar to Forms 2, 3 and 4, showing 
 mile post location, length, character and type, and character of 
 substructure of each bridge; a list of culverts, similar to Form 5, 
 showing mile post location, size, length and character of each; and 
 copies of all final estimates covering bridge work. 
 
 7. Ties. 
 
 Under this account should be shown the number of untreated and 
 treated ties of different size and class, and number of sets of switch 
 ties, and other ties, and railway crossing timbers laid in main track 
 or tracks, sidings, spurs, yard and terminal tracks, and other tracks, 
 with the exception of inclines to fuel stations, tracks in ballast pits, 
 shops, engine houses, store houses and on transfer tables and turn- 
 tables. Under this account should also be included the cost of in- 
 spection, and that portion of the expense of transportation and hand- 
 ling not covered by Account No. 12, "Track-Laying and Surfacing." 
 Copies of all tie contracts should be attached to this account. 
 
 8. Rails. 
 
 Under this account should be shown the total weight in tons of the 
 rails in main track or tracks, sidings, spurs, yard and terminal tracks, 
 excluding rails laid on inclines of fuel stations, and turntables, and 
 in ballast pits, shops, engine houses, store houses and transfer tables. 
 Under this account should also be included the cost of inspection, and 
 that portion of the expense of transportation and handling not 
 covered by account No. 12, "Track-Laying and Surfacing." There 
 should be attached to this account a track statement similar to Form 
 6, showing the location of the different weights of rail, type of joint, 
 character and cubic yards of ballast, number of ties, tie plates, etc., 
 per mile of main track. 
 
 9. Frogs and Switches. 
 
 Under this account should be shown the number of frogs of 
 different number, split and stub switches, and switch stands of dif- 
 ferent types; number and type of derails, crossing frogs, and other 
 analogous items. Under this account should also be included the cost 
 of inspection, and that portion of the expense of transportation and 
 handling not covered by account No. 12, "Track-Laying and Surfac- 
 ing." There should be attached to this account a list of sidings, spurs, 
 yard tracks, etc., similar to Form 7, showing the length and weight of 
 
Classification of Units — Form A 
 
 rail in same, number of frog, type of switch and switch stand, and type 
 of derail. 
 
 10. Track Fastenings and Other Material. 
 
 Under this account should be shown the number and total weight 
 of different types and weights of rail joints, number of bolts per 
 splice, size and total weight of bolts; size of spikes, number per tie, 
 and total weight of spikes; number and type of tie plates, rail 
 braces, and nut locks; tons of guard rails on curves and in tunnels; 
 number and type of bumping posts. Under this account should 
 also be included the cost of inspection, and that portion of the ex- 
 pense of transportation and handling not covered by account No. 12, 
 "Track-Laying and Surfacing." 
 
 11. Ballast. 
 
 Under this account should be shown the total miles of ballast of 
 different kinds, the number of cubic yards per mile, and total number 
 of cubic yards of each kind. If the ballast was furnished under con- 
 tract, then there should be shown also all additional expenditures not 
 covered by contract; and if taken out by company force, the itemized 
 cost, covering quarry and gravel rights, rails, ties and other track 
 material laid to and in gravel pits and quarries, together with the 
 cost of labor employed in getting out and preparing the ballast, 
 hauling, loading, transporting, and unloading alongside of track. Copies 
 of all contracts affecting this account should be attached. 
 
 12. Track-Laying and Surfacing. 
 
 Under this account should be shown the number of miles of main 
 track and side track laid and surfaced, and the number of switches, 
 crossing frogs, derails and bumping posts, and tie plates placed, and 
 unit cost of such work. If work was performed under contract, all 
 additional items of expense not covered by contract should be shown. 
 Copies of all contracts affecting this account should be attached. 
 
 13. Roadway Tools. 
 
 Under this account should be shown the number, type and cost of 
 hand cars, push cars, velocipedes, speeders, motor cars, etc., and cost 
 of hand and other tools furnished section, bridge, carpenter, extra, and 
 other gangs equipped to protect, maintain, and repair the property 
 after it is opened for the handling of commercial traffic. 
 
 14. Fencing Right-of-Way. 
 
 Under this account should be shown the number and location of 
 single miles of different kinds of fence, including wing fence, number 
 and type of cattle-guards, and number and kind of gates; all freight, 
 transportation and work train service should be shown, and in case 
 that the work was done by company force, the total cost of labor en- 
 gaged should be shown. This account should not include fences con- 
 
10 Railroad Commission of Washington 
 
 structed around stock yards, fuel stations, station grounds, shops, and 
 on other properties outside of right-of-way or permanent or portable 
 fences for the protection of tracks from snow or sand. There should 
 be attached to this account a statement of fencing, cattle guards, etc., 
 similar to Form 9. 
 
 15. Crossings and Signs. 
 
 Under this account should be shown all material used in con- 
 structing farm, county road or street crossings at grade; material in 
 overhead highway bridges, and underground crossings, and cubic yards 
 of earth and other material excavated in connection with the latter; 
 number and class of all track signs, safety gates, alarms, overhead 
 bridge warnings, and number and floor area of watch shanties; and 
 all freight and transportation chargeable to this account The cost of 
 bridges carrying tracks over streets should not be charged to this 
 account, but to account No. 6, "Bridges, Trestles and Culverts." There 
 should be attached to this account a statement similar to Form 8 and 
 Form 10, showing crossings and signs by miles. 
 
 16. Interlocking and Other Signal Apparatus. 
 
 Under this account should be shown the location and total cost of 
 each interlocking plant, and proportion of cost borne by each rail- 
 road; and the number and class of all semaphores and train order 
 signals, and accessories; and all freight and transportation chargeable 
 to this account. 
 
 17. Telegraph and Telephone Lines. 
 
 Under this account should be shown the total number of miles of 
 line, and location and total number of miles of different sizes and 
 kinds of wire, and spacing, kind and average height and number of 
 poles, and all freight and transportation properly chargeable to this 
 account. There should be attached to this account a statement of 
 telegraph and telephone lines, similar to Form 11. In case the line is 
 jointly owned, show the proportion owned by the railroad company. 
 
 18. Station Buildings and Fixtures. 
 
 Under this account should be shown the number and floor area 
 of each class of station buildings, such as freight and passenger 
 stations, baggage rooms, express buildings, waiting rooms, telegraph 
 offices, transfer houses, boarding houses, buildings and rooms for 
 train men, dwellings, eating houses, outhouses, section houses, bunk- 
 houses, tool sheds, etc., area of cinder, wood, brick, or concrete plat- 
 forms or sidewalks; length, height and character of fences, hedges, 
 etc.; total cost of furniture, fixtures and accessories, and all freight 
 and transportation chargeable to this account. There should be 
 attached to this account a statement of station buildings at each sta- 
 tion similar to Form 12, showing size, character, class and cost of 
 each building, size and character of platforms, fences, etc., and item- 
 
Classification of Units — Form A 11 
 
 ized statement of furniture and fixtures at each station and cost of 
 same. 
 
 19. General Office Buildings and Fixtures. 
 
 Under this acount should he shown the location, character, size and 
 cost of buildings devoted to general office purposes, cost of all fix- 
 tures thereto attached, and the cost of furniture for the equipment of 
 such buildings. 
 
 20. Shops, Round Houses and Turntables. 
 
 Under this account should be shown the number, class, character 
 and floor area of all shops, car sheds, store houses, and other build- 
 ings used in conjunction with same, together with the character 
 and size of all platforms, scrap bins, etc.; number, class, and character 
 of engine houses, with number of stalls; number, size and character of 
 cinder pits, character and size of turntables, and character of curb- 
 ing and paving, size of transfer tables, and total length of tracks laid 
 in transfer tables and on turntables; and length of tracks leading from 
 same into shops or engine houses, or laid in any of the buildings above 
 described, together with units of track material; length, height, and 
 character of fence, and cost of sewerage and water systems; units of 
 grading involved in preparing and clearing up grounds, freight and 
 transportation, and any additional units of cost chargeable to this 
 account which may not be specified above. There should be attached 
 to this account a statement of shops, round houses, and turntables 
 at each station, similar to Forms 13 and 14, showing size, character, 
 etc., as enumerated above. 
 
 21. Shop Machinery and Tools. 
 
 Under this account should be shown the location and cost of 
 machinery and tools with which shops are equipped, including the 
 cost of installation, freight and transportation. There should be 
 attached to this account a descriptive list of the shop tools and ma- 
 chinery within the State of Washington. 
 
 22. Water Stations. 
 
 Under this account should be shown the number of tanks of 
 different character and size; number of windmills, steam, gas, and 
 electric pumps, and hydraulic rams, of different sizes and makes; 
 length of wooden, cast iron, wrought iron, or galvanized iron pipes 
 or penstocks of different sizes; number and size of standpipes and 
 goose necks; number, description, and size of reservoirs, settling 
 basins, dams, diversion weirs, cisterns, and driven wells; number, 
 character and floor area of pump houses; and all freight and trans- 
 portation properly chargeable to this account. This account should 
 not include water works, wells, etc., exclusively for the supply of 
 shops, stations, hotels, etc., which should be charged to appropriate 
 accounts. There should be attached to this account a statement of 
 
12 Railroad Commission of Washington 
 
 water stations at each station similar to Form 15, showing different 
 units as specified above. 
 
 23. Fuel Stations. 
 
 Under this account should be shown the number of fuel stations, 
 with character, number and size of pockets; description and cost of 
 fuel oil plants; length and maximum height of inclines, with number 
 and size of ties, and tons of rails laid on same; description and cost 
 of all elevating and dumping machinery, and appliances for weighing 
 coal; number, size, character and floor area of coal platforms and fuel 
 sheds; and all freight and transportation chargeable to this account. 
 There should be attached to this account a statement of fuel stations 
 at each station similar to Form 16, showing different units as specified 
 above. 
 
 24. Grain Elevators. 
 
 Under this account should be shown the location and character, 
 floor area and cost of grain elevators, with cost of all machinery used 
 in the operation of same, and all freight and transportation charge- 
 able to this account. This account should not include small storage 
 elevators at way stations, which should be considered as station build- 
 ings. There should be attached to this account a list, similar to Form 
 17, showing grain elevators at each station. 
 
 25. Storage Warehouses. 
 
 Under this account should be shown the location and number, 
 character, and floor area, of all storage warehouses, with cost of 
 machinery or fixtures therein, and all freight and transportation charge- 
 able to this account. This account does not refer to the ordinary 
 freight warehouses, where freight is received for shipment, etc., 
 which should be shown as station buildings, but to warehouses in 
 which merchandise is stored, and which the railroad company or 
 others operate as storage warehouses. There should be attached to 
 this account a list, similar to Form 17, showing storage warehouses 
 at each station. 
 
 26. Dock and Wharf Property. 
 
 Under this account should be shown the location and number and 
 size of docks and wharves, ferry or other landings, and inclines to 
 transfer steamers; character and floor area of all buildings, 
 structures, and machinery therein, and other appurtenances; char- 
 acter and cost of coal and ore handling machinery on docks; cost of 
 dredging slips, filling cribs, pile protection, building cofferdams, pump- 
 ing or bailing water, masonry walls or filling, etc., cost of freight and 
 transportation and all other expenditures incident to construction, ex- 
 cept the cost of tracks. The cost of ground on which docks or 
 wharves are built and of riparian or waterfront rights in connection 
 therewith should be charged to account No. 2, "Right-of-Way and 
 
Classification of Units — Form A 13 
 
 Station Grounds." There should be attached to this account a list of 
 dock and wharf property, similar to Form 18. 
 
 27. Electric Light Plants. 
 
 Under this account should be shown the location and total cost of all 
 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"). When it is necessary to erect a building for an 
 electric light plant, the character and dimensions of such building 
 should be shown under this account, and the cost of such building 
 should be shown separately. 
 
 28. Electric Power Plants. 
 
 Under this account should be shown the location and number of 
 steam and water power plants where electric power is generated for 
 the operation of trains and cars; the character, dimensions, floor 
 area and cost of all buildings used in connection with such plant; 
 description and size of dams and reservoirs; description and cost of 
 all penstocks, water wheels, turbines, engines, boilers and machinery, 
 pumps, condensers, generators, foundations, switch boards, lighting 
 apparatus, and other appurtenances; and all freight and transporta- 
 tion chargeable to this account. Cost of plants for furnishing power 
 at shops should be charged to account No. 20, "Shops, Engine-Houses 
 and Turn-Tables." 
 
 29. Electric Power Transmission. 
 
 Under this account should be shown the location and itemized cost 
 of all material for the transmission of electricity for power purposes, 
 covering 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, cutouts, transformers, etc., 
 not at power stations or sub-stations; and cost of labor, freight and 
 transportation, and any other expenditures incurred in connection with 
 the building of lines for the transportation of electric power. 
 
 30. Gas-Producing Plants. 
 
 Under this account should be shown the location and itemized cost 
 of material, and the total cost of labor, freight and transportation 
 chargeable to this account. When it is necessary to erect a building 
 for a gas-producing plant, the character and floor area of such building 
 should be shown, and the cost of same should be shown separately. 
 
 31. Miscellaneous Structures. 
 
 Under this account should be shown the number, class, character 
 and floor area of all buildings, and the number and class of all 
 
14 Railroad Commission of Washington 
 
 minor structures, not provided for in any of the preceding accounts. 
 All structures not coming under the head of buildings, such as 
 snow or rock sheds, stock yards and chutes, snow and sand fence, 
 mail cranes and track scales, etc., should be designated by units which 
 will readily admit of the calculation of the cost of reproduction. There 
 should be attached to this account a statement of miscellaneous 
 structures by stations, showing the different units as specified above. 
 
 32. Transportation of Men and Material. 
 
 Under this account should be shown the total amount charged for 
 the fares of laborers, and freight charges on material outfits and sup- 
 plies employed in construction work paid for by the railroad company 
 and properly chargeable in expenditures for road, but which cannot 
 be correctly charged under any other construction account. This ac- 
 count 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 sub-contractors, station men, laborers 
 and others, and other analogous items. 
 
 33. Rent of Equipment. 
 
 Under this account should be shown the equipment rented, the rate 
 of rental, and the total rental paid for each class of equipment en- 
 gaged in the construction of new lines. 
 
 34. Repairs of Equipment. 
 
 Under this account should be shown the total expenditure for re- 
 pairs to equipment of all classes, engaged in the contsruction of new 
 lines. 
 
 35. Earnings and Operating Expenses During Construction. 
 
 Under this head should be shown the cost of operating a piece of 
 road while in charge of the construction department, and before it is 
 opened for commercial operation. It should include the cost of running 
 construction, material and other trains, when the cost of operating such 
 trains cannot properly be charged to any specific account. To this ac- 
 count should be credited amounts collected for rents of buildings and 
 other properties, and for the transportation of commercial freight and 
 passengers on construction, material or other trains. 
 
 35J/2. Injuries to Persons. 
 
 Under this account should be shown the total expense incident to 
 injuries to persons when caused directly in connection with the con- 
 struction of a new road; proportion of salaries and expenses of phy- 
 sicians and surgeons, expenses of undertakers, nursing and hospital 
 attendance, medical and surgical supplies, artificial limbs, funeral ex- 
 
Classification of Units — Form A 15 
 
 poises, railway and carriage fares for conveying injured persons and 
 attendants; proportion of pay of claim adjusters, and their clerks, and 
 pay and expenses of employees and others called in consultation in 
 relation to the adjustment of claims coming under this head; also 
 witness fees and amount of final judgements. This account should not 
 include such expenses incident to injuries of persons as are property 
 includible in account No. 33. "Earnings and Operating Expenses Dur- 
 ing Construction." 
 
 36. Stores and Supplies on Hand. 
 
 Under this account should be shown the value of all stores of every 
 description necessary to the operation of the railroad, on hand at the 
 date of making report. 
 
 EQUIPMENT. 
 
 37. Steam Locomotives. 
 
 Under this account should be shown the number purchased, engine 
 number, class, gauge, size of cylinders, number and diameter of drivers, 
 total engine wheel base, total rigid wheel base, total wheel base of 
 engine and tender, capacity of tank, weight on drivers, weight of 
 engine, weight of tender light, and total weight of engine and tender 
 in working order; purchase price of each, freight and messenger 
 service, and cost of setting up after receipt from builders. 
 
 38. Electric Locomotives. 
 
 Under this account should be shown the number purchased, and 
 size, weight, class, rating and name of builder; purchase price of each 
 locomotive, and cost of transportation and setting up after receipt from 
 builders. 
 
 39. Passenger Train Cars. 
 
 Under this account should be shown the number, character, and 
 car numbers of each class 'and series of cars, length and width over 
 sills, height over all, weight, and name of builder; kind of heating 
 apparatus, car lights, air signal and coupler; number of wheels in each 
 truck, and size of truck wheels; kind of air brake and vestibule, and 
 number of compartments and size of each; purchase price of each car 
 or series of cars, and cost of transportation of each. 
 
 40. Freight Train Cars. 
 
 Under this account should be shown the number, character and car 
 numbers of each class and series of cars; name of builder, inside 
 length, width and height, weight and capacity in pounds; character of 
 under frame, air brake and coupler, purchase price or building cost 
 of each car or series of cars and cost of transportation of each. 
 
 41. Work Equipment. 
 
 Under this account should be shown the number, class, character 
 and car numbers of each class of work equipment, purchased or built 
 
16 Railroad Commission of Washington 
 
 at the company's shops; in this class of equipment should be included 
 snow plows, derricks, pile drivers, water and sprinkling cars, ballast 
 spreaders and unloaders, gravel plows, steam shovels, clam shells, 
 weed burners, rail unloaders, bunk, tool, boarding, camp, dump, 
 sweeper, supply and sanding cars and all other work equipment. The 
 purchase price or building cost, and transportation of each should 
 be shown. 
 
 42. Floating Equipment. 
 
 Under this account should be shown all floating or marine equip- 
 ment necessary to the construction and operation of the road, and pur- 
 chase price or building cost, and cost of transportation. In case 
 that such equipment is the property of an interstate road and is main- 
 tained on a body of water marking the boundary of two states, which 
 is crossed by such road, one-half of the value of such equipment 
 should be allowed to each state. 
 
 GENERAL EXPENDITURES. 
 
 43. Law Expenses. 
 
 To this account should be charged expenditures of the following 
 nature, incurred during the progress of the construction of a road, 
 namely, the pay and expenses of all counsel, solicitors, and attorneys, 
 their clerks and attendants, and expenses of their offices; law books, 
 printing briefs, legal forms, testimony, reports, etc., fees and re- 
 tainers for services of attorneys not regular employees of the com- 
 pany; payments to arbitrators for the settlement of disputed ques- 
 tions; costs of suits and payments of special fees, notarial fees, and 
 winess 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 the 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. 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. 
 
Classification of Units — Form A 17 
 
 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 construction and 
 before the road is opened for commercial operation, except special 
 taxes assessed for street and other improvements, such as grading, 
 sewering, curbing, guttering, paving, sidewalks, etc.. which should be 
 charged to the account to which the property affected was charged. 
 
 47. Interest and Commissions. 
 
 To this account should be charged cash commissions and the actual 
 cash value of other commissions on securities sold; interest, cash 
 commissions, and the actual cash value of other commissions 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 purposes. Interest on bonds and 
 other securities, including equipment bonds or car trust notes, paid or 
 accrued during construction and before the line is opened for operation, 
 is chargeable to this account. To this account should be credited all in- 
 terest received on moneys acquired for purposes of purchase or con- 
 struction of road or equipment. 
 
 48. Other Expenditures. 
 
 To this account should be charged organization expenses, including 
 the payment of all necessary fees; the cost of printing certificates 
 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 cannot properly be 
 charged to any other account in this classification. 
 
FORM "B 
 
 ** 
 
 GENERAL INSTRUCTIONS. 
 
 1. The following instructions apply exclusively to unit quantities 
 and expenditures involved under additions and betterments for lines 
 in the State of Washington. "Additions and Betterments" include addi- 
 tional structures, facilities or equipment not taking the place of any- 
 thing previously existing, and the enlargement , or improvement of 
 existing structures, facilities or equipment. 
 
 2. At the beginning of each fiscal year it shall be the duty of the 
 railroad company to render the Railroad Commission an itemised 
 statement of the units of construction or equipment occasioned by ad- 
 ditions and betterments during the preceding year, such units to be 
 shown under the proper accounts as hereinafter set forth. 
 
 3. It should be assumed that the Railroad Commission is in pos- 
 session of a statement of the units necessary to the reconstruction of 
 the railroads within the state at the close of each fiscal year. Such a 
 statement will be modified by the construction units involved in addi- 
 tions and betterments for each ensuing fiscal year, and it will be possi- 
 ble, by applying prevailing prices to the various units, to ascertain the 
 cost of reproduction of the railroads within the state at any future 
 time. To this end the different units desired have been specified under 
 the general accounts to which they relate, but in the absence of instruc- 
 tions covering some particular unit, you will be guided by the above 
 information as to the future use of the data requested, and include 
 such units under the proper account. 
 
 4. The statement of unit quantities involved in "Additions and 
 Betterments" should be compiled in the same form as the statement 
 rendered by newly-constructed roads. Unit prices should be shown, 
 based upon existing contract prices, or actual cost of work; all 
 freight- and transportation (exclusive of such charges on material re- 
 leased), work-train service, etc.. should be segregated. Copies of all 
 contracts and final estimates affecting "Additions and Betterments'' 
 should be attached to the report. A statement of material released 
 should be included in the compilation, and should be shown under the 
 proper accounts. 
 
 5. The statement of unit quantities rendered by the railroad will 
 be checked with the records of the company by the engineer of the 
 Railroad Commission. It is highly essential that all records be kept in 
 such manner as to admit of a quick check. All final estimates, work 
 orders, contracts, material bills, and other data affording information in 
 
20 Railroad Commission of Washington 
 
 regard to the quantities involved, and prices paid, will be examined. 
 
 6. As the purpose of the report requested in connection with these 
 instructions is to obtain data for the revision of the unit quantities 
 necessary to reproduce the road, all additions and betterments affecting 
 such units should be considered, regardless of the minimum cost of 
 $200 as specified by the Interstate Commerce Commission. For ex- 
 ample, the excess cost of a cast iron pipe replacing a wooden box 
 might be less than $200, yet the substitution of such pipe would in- 
 crease the total number of cast iron pipe culverts and thus increase the 
 cost of reproduction. 
 
 7. All bridge, culvert and other lists, track and other statements 
 should be revised each year, and the revised copies attached to the 
 accounts to which they relate. 
 
 . 8. At the time of transmitting this report, the railroad company 
 should also transmit to the Railroad Commission profiles upon which 
 are indicated all changes in grade or alignment occasioned by im- 
 provements and betterments during the fiscal year; and right-of-way 
 and station plats showing all right-of-way, station grounds and real 
 estate acquired during the fiscal year incident to additions and better- 
 ments; and wherever the right-of-way, station grounds, or real estate 
 of the railroad company extends beyond a line parallel to the center 
 line of the main track, and fifty feet distant therefrom, there should 
 be shown on the plat the particular use to which such additional prop- 
 erty is to be put. The railroad company should also furnish the Rail- 
 road Commission with plans of all standards that may have been 
 adopted during the fiscal year. 
 
 9. It shall be the duty of the railroad companies to transmit to the 
 Railroad Commission a copy of each work order, or authority for ex- 
 penditure which may have been approved during the fiscal year, with a 
 copy of any improvement sketch which may have been attached to the 
 original. Such work order or authority for expenditure should indicate 
 open or closed accounts and should show the estimated cost, and the 
 total cost of the improvements at the end of the fiscal year, and that 
 portion of the cost charged to additions and betterments, and operating 
 expenses. When an account which has been carried beyond end of the 
 fiscal year shall be closed, it shall be the duty of the railroad company 
 to inform the Railroad Commission of such a fact, and to designate the 
 total cost, and that portion of the total cost charged to additions, 
 betterments and operating expenses. 
 
 10. The word "new" as used in these instructions relates to any- 
 thing not in the possession of the railroad company at the beginning 
 of the fiscal year. 
 
 11. Should any portion of an existing line be abandoned, a separate 
 statement should be made, showing under the proper accounts the 
 several units remaining in such abandoned line. 
 
Classification of Units — Form B 21 
 
 CONSTRUCTION I A a*d B). 
 
 1. Engineering. 
 
 No charge should be made against work classed as additions and 
 betterments for service of officer in charge of engineering department, 
 chief engineer, or expenses of engineering department at the company's 
 headquarters. The salaries, expenses, and cost of supplies used by em- 
 ployees of the engineering department when engaged in this class of 
 work shall be apportioned to additions and betterments and operating 
 expenses on the basis that the cost of work, exclusive of engineer- 
 ing expenses, is apportioned to the same accounts, and this account 
 should show the total amount apportioned to additions and better- 
 ments. 
 
 2. Right-of-Way and Station Grounds. 
 
 Under this account should be shown a statement of all additional 
 land (of necessary width conformable to depth and slopes of excava- 
 tion and embankments, including borrow pits and waste banks adjoin- 
 ing right-of-way) acquired for road bed of additional main tracks, for 
 new road bed account changes of line, for new passing tracks, sidings 
 and spur tracks, and extensions to existing passing tracks, sidings and 
 spur tracks, for new stations, terminals and shop grounds, or the en- 
 largement of existing stations, terminals and shop grounds, including 
 additional land acquired for ingress to or egress from such grounds, 
 which statement should show the dimensions, area, cost, and proposed 
 use of each piece of land acquired, together with its location by section, 
 township, range and county, or by lot, block, addition and city. Under 
 this account should also be shown the sum total of all additional ex- 
 penditures, such as salary, expenses cf counsel, right-of-way agents, and 
 all engineers and assistants when specially engaged for such matters; 
 stakes used to denote right-of-way limits; the expenses of appraisal, or 
 of juries, commissioners or arbitrators in condemnation cases: cost of 
 removal of buildings when upon additional right-of-way or station or 
 terminal grounds purchased, amounts paid outside parties for purchase 
 of additional right-of-way and grounds for the purposes above described : 
 cost of plats, abstracts, notarial fees, recording deeds, etc., and payment 
 for damages to abutting property. Under this account should also be 
 shown the location and description of all right-of-way and station 
 grounds sold or otherwise disposed of. 
 
 3. Real Estate. 
 
 Under this account should be shown the dimensions, area, cost, and 
 proposed use of all additional real estate acquired for use directly in 
 connection with the operation of the road, and in excess of and in 
 addition to that actually acquired for road bed or station or terminal 
 grounds, together with its location by section, township, range and 
 county, or by lot, block, addition and city. This account should also 
 show the total of all additional expense incurred in connection with 
 
22 Railroad Commission of Washington 
 
 the acquisition of such property; and description of all real estate 
 sold or otherwise disposed of. This account applies only to real estate, 
 the title of which is taken under the name of the railroad company. 
 
 4. Grading. 
 
 This account should be segregated into the following sub-accounts, 
 and the units chargeable to each sub-account should be shown: 
 
 A. Widening cuts and fills. 
 
 B. Protection of banks. 
 
 C. Grade revisions and changes of line. 
 
 D. Additional main tracks. 
 
 E. Sidings and spur tracks. 
 
 F. Terminal yards. 
 
 G. Track revision; elimination of grade crossings, etc. 
 H. Reconstruction of road purchased. 
 
 A. Under this sub-account should be shown yardage and classifi- 
 cation of material taken from cuts, disposition of such material, and 
 average haul of same; yardage and classification of embankment 
 borrowed, source and disposition of material and average haul. There 
 should also be shown in detail all other units of cost incident to such 
 work as specified in account No. 4 of Form A. This account should 
 cover all material used in filling bridges. 
 
 From B to H inclusive. — Under each of these sub-accounts should 
 be shown all units of cost incident to the particular class of work, as 
 specified in account No. 4 of Form A. 
 
 5. Tunnels. 
 
 Under this account should be shown all units incident to the con- 
 struction and enlargement of tunnels, or lining of tunnels previously 
 unlined, or permanent lining replacing temporary lining, as speci- 
 fied in account No. 5 of Form A. 
 
 6. Bridges, Trestles and Culverts. 
 
 This account should cover all bridges, trestles and culverts placed 
 where none previously existed, and all permanent bridges, trestles and 
 culverts replacing those of a temporary nature or lighter design. 
 All units specified under account No. 6 of Form A should be shown in 
 this connection, as well as the bridge number, length and character of 
 bridges, trestles and culverts replaced. 
 
 7. Ties. 
 
 Under this account should be shown the number of treated and 
 untreated ties laid in new main, side or yard tracks, and the number 
 of treated ties used in replacing untreated ties in existing track dur- 
 ing the fiscal year, with the exception of ties laid on inclines to fuel 
 stations or in tracks in ballast pits, shops, engine houses, storehouses 
 and on transfer tables and turntables. 
 
Classifcation of Unit* — Form B 2S 
 
 8. Rails. 
 
 Under this account should be shown the total weight in tons of 
 rails laid in new main, side or yard tracks, and the weight in tons of 
 rails laid in existing track, and all rails released during the fiscal 
 Tear, with the exception of rails laid on transfer tables, turntables 
 and inclines to fuel stations, and in tracks in ballast pits, shops, en- 
 gine houses and store-houses. 
 
 9. Frogs and Switches. 
 
 Under this account should be shown the location and number of 
 frogs of different number, split and stub switches, switch stands of 
 different type, number and type of derails, crossing frogs, and similar 
 devices placed in new tracks, and in existing tracks, and all material 
 
 10. Track Fastenings and Other Material. 
 
 Under this account should be shown the number and total weight 
 of different types and weights of rail joints, number of bolts per 
 splice, size and total weight of bolts; size of spikes, number per tie 
 and total weight of spikes; number and type of the tie plates, rail 
 braces and nut locks; and number and type of bumping posts, placed in 
 new tracks; tons of guard rails on corves and in tunnels where none 
 previously existed. 
 
 11. Ballast. 
 
 Under this account should be shown the location and total miles of 
 ballast of different kinds, the number of cubic yards per mile, and 
 the total number of cubic yards of ballast, placed where none pre- 
 viously existed. 
 
 12. Track-Laying and Surfacing. 
 
 Under this account should be shown the location and number of 
 miles of new tracks mid and surfaced. 
 
 13. Roadway Tools. 
 
 All expenditures in connection with this account should be charged 
 to operating expenses; hence no unit quantities should be shown. 
 
 14. Fencing Right-of-Way. 
 
 Under this account should be shown the location, total length and 
 character of right-of-way and wing fences, and number and type of 
 cattle guards, constructed along the right-of-way or limits of roadbed 
 not previously fenced. This account should not include fences con- 
 structed around stockyards, fuel stations, station grounds, shops, and 
 on other properties outside of right-of-way, or permanent or portable 
 fences for the protection of tracks from snow and sand. All items 
 chargeable to this account which may be released on account of track 
 elevation or depression, or on account of change of grade or loca- 
 tion of line should be specified. 
 
24 Railroad Commission of Washington 
 
 15. Crossings and Signs. 
 
 This account applies to crossings and signs constructed and placed 
 where none previously existed. Under this account should be shown 
 all material used in constructing farm, county, road or street cross- 
 ings at grade; material in overhead highway bridges, and underground 
 crossings, and cubic yards of earth and other material excavated in 
 connection with the latter; number and class of all track signs, safety 
 gates, alarms, overhead bridge warnings, etc., and number and floor 
 area of watch shanties. The cost of bridges carrying tracks over 
 streets should not be charged to this account but to account No. 6, 
 "Bridges, Trestles and Culverts." All items chargeable to this account 
 which may be released on account of track elevation or depression, 
 or on account of change of grade or location of line should be speci- 
 fied. 
 
 16. Interlocking and Signal Apparatus. 
 
 Under this account should be shown the location and cost of all 
 additional interlocking apparatus and the number and type of ad- 
 ditional block and other signals. The location and cost of all inter- 
 locking apparatus, and number and type of all block and other signals 
 released on account of track elevation or depression, or on account of 
 change of grade or location of line, should be shown. 
 
 17. Telegraph and Telephone Lines. 
 
 Under this account should be shown the location and number of 
 miles of telegraph and telephone lines constructed where none pre- 
 viously existed, specifying the total miles of different sizes and kinds 
 of wire; and spacing, kind and average height and number of - poles; 
 the location, total length, size and kind of additional wire strung in 
 existing lines, and the total length, size and kind of wires substituted 
 for other wires of different kinds, and the total length, size and kind 
 .of wire replaced. The location and description of all telephone and 
 telegraph lines released on account of changes of line should be 
 shown. 
 
 18. Station Buildings and Fixtures. 
 
 Under this account should be shown the location, number and 
 floor area of all new station buildings, such as freight and pas- 
 senger stations, baggage rooms, express buildings, waiting rooms, 
 telegraph offices, transfer houses, boarding houses, buildings and 
 rooms for train men, dwellings, eating houses, outhouses, section 
 houses, bunk houses, tool houses, sheds, etc., and additions and ex- 
 tensions to existing buildings of the above mentioned classes; loca- 
 tion, area and character of new platforms, and additions to existing 
 platforms; location, height and character of new fence, or hedges, or 
 additions to existing fences and hedges; location and description and 
 cost of new furniture and fixtures. 
 
Classification of Units — Form B 25 
 
 19. General Office Buildings and Fixtures. 
 
 Under this account should be shown the location, character, size, and 
 cost of all new buildings devoted to general office purposes, and of 
 all extensions and additions to existing buildings: the character and 
 cost of all furniture and fixtures necessary to equip such new build- 
 ings or extensions; description and cost of all new furniture or 
 fixtures placed in existing buildings, which does not replace existing 
 furniture and fixtures. In case that a new building is constructed 
 where buildings used for this purpose previously existed, the dis- 
 position of the old building should be shown. 
 
 20. Shops, Round-Houses and Turntables. 
 
 Under this account should be shown the location, number, class, 
 character and floor area of all new shops, car sheds, storehouses 
 and other analogous buildings, and of extensions or additions to 
 existing buildings; location, character and size of all new platforms, 
 scrap bins, etc.. and of additions to existing structures of this nature; 
 the location, number, class and character of new engine houses, and of 
 additions to existing engine houses, with number of stalls; location, 
 number, size and character of new cinder pits, and extensions to 
 existing cinder pits; location, size and character, and character of pit 
 lining of new turntables, and new devices installed in connection with 
 existing turntables; location and size of new transfer tables and ex- 
 tensions to existing transfer tables: length of new tracks laid in 
 transfer tables and on turntables: length of track leading from same 
 into the shops, engine houses, or laid in any of the buildings above 
 described, together with units of track material; length, height and 
 character of new fence, and cost of new sewerage and water systems, 
 and other improvements installed in existing buildings where similar 
 items did not previously exist; grading units involved in preparing and 
 clearing up ground in connection with construction of new build- 
 ings, and with additions and extensions to existing buildings. The 
 disposition of all buildings, structures, etc, replaced by new build- 
 ings, structures, etc., enumerated above should be shown. 
 
 21. Shop Machinery and Tools. 
 
 Under this account should be shown the cost of additional tools 
 and machinery placed in each of the several shops or engine houses, 
 including the excess cost of machinery and tools of an improved type 
 or character replacing those of an inferior or obsolete type and 
 character, and the cost of transportation, foundations and installa- 
 tion. This account should include the necessary small hand tools to 
 first equip a new and additional shop, but should not include addi- 
 tional small hand tools furnished a shop or engine house already in 
 operation. 
 
26 Railroad Commission of Washington 
 
 22. Water Stations. 
 
 Under this account should be shown the number and location of 
 water stations removed, rebuilt, and installed during the fiscal year; 
 number of tanks of different character and size, number of wind- 
 mills, steam, gas and electric pumps, and hydraulic rams of different 
 sizes and makes; length of wooden, cast iron, wrought iron, or gal- 
 vanized iron pipes or penstocks of different sizes; number and size of 
 standpipes and goose necks; number, description and size of reser- 
 voirs, settling basins, dams, diversion weirs, cisterns, and driven 
 wells; number, character, and floor area of pump houses; and other 
 units involved in such work. This account should not include water 
 works, wells, etc., exclusively for the supply of shops, stations, hotels, 
 etc., which should be charged to appropriate accounts. 
 
 23. Fuel Stations. 
 
 Under this account should be shown the location of fuel stations 
 removed, rebuilt and constructed during the preceding year, the 
 character of structure and number and size of pockets; description 
 and cost of fuel oil plants; maximum height of inclines, with number 
 and size of ties, and tons of rails laid on same; description and cost 
 of all elevating and dumping machinery and appliances for weighing 
 coal; number, size, character and floor area of coal platforms and fuel 
 sheds. 
 
 24. Grain Elevators. 
 
 Under this account should be shown the location, character, size 
 and cost of all new grain elevators, and of additions or extensions to 
 existing elevators, with cost of all machinery used in the operation of 
 same; and the location and description of all grain elevators re- 
 moved or destroyed. This account should not include small storage 
 elevators at way stations, which should be considered as station build- 
 ings. 
 
 25. Storage Warehouses. 
 
 Under this account should be shown the location, character, number 
 and floor area of all new storage warehouses, and of additions to exist- 
 ing storage warehouses, with cost of new or additional machinery or 
 fixtures therein; and location and description of all storage warehouses 
 removed or destroyed. This account does not refer to the ordinary 
 freight warehouses, where freight is received for shipment, etc., and 
 which should be shown as station buildings, but to warehouses in which 
 merchandise is stored, and which the railroad company or others oper- 
 ate as storage warehouses 
 
 26. Dock and Wharf Property. 
 
 Under this account should be shown the location, number and size of 
 new docks and wharves, ferry or other landings, and inclines to 
 transfer steamers, or additions to same; character and size of all 
 
Classifcation of Unit* — Form B «7 
 
 new buildings, structures, machinery and other appurtenances there- 
 on, character and cost of new coal or ore handling machinery on 
 docks, etc This account shall also show all structures and machinery 
 removed or destroyed during the fiscal year. 
 
 27. Electric Light Plants. 
 
 Under this account should be shown the location and cost of all 
 new arc and incandescent lighting plants (when not in connection 
 with station building or shop plants, and so coTered by account No. 
 18, "Station Buildings and Fixtures, - or No. 3v, -Shops, Engine 
 Bouses and Turntables" j : the nature and cost of improvements and 
 betterments of existing electric light plants of the character above 
 d es c r ibed, whether by installation of additional machinery, enlarge- 
 ment of plant, substitution of more powerful and modern machinery, 
 or otherwise: and all additional expenditures in this connection. The 
 sine and character of new buildings or existing buildings recon- 
 structed for electric light plants, or buildings originally constructed 
 for other purposes, but later used for electric lighting plants, and the 
 new. reconstruction, or original cost of such buildings should be shown, 
 as well as the location and total cost of electric lighting plants re- 
 moved or destroyed. 
 
 28. Electric Power Plants. 
 
 Under this account should be shown the number and location of 
 new steam or water power plants where electric power is generated 
 for the operation of trains and cars; the character, sue. cubical con- 
 tents and cost of all buildings used in connection with such new plant: 
 description and size of dams and reservoirs: description and cost of 
 all penstocks, water wheels, turbines, engines, boilers and machinery, 
 pumps, condensers, generators, foundations, switch boards, lighting 
 apparatus, and other appurtenances and all freight and transporta- 
 tion chargeable to this account. Under this account should also be 
 shown the nature and cost of the improvements and betterments of 
 existing plants of the character above described, whether by instal- 
 lation of additional machinery, enlargement of plant, substitution of 
 more modern and powerful machinery, or otherwise. The size and 
 character of new buildings, or existing buildings reconstructed, or 
 buildings originally constructed for other purposes, but later used 
 for electric power plants, and the new, reconstruction, or original 
 cost of such buildings should be shown under this account, as well 
 as the location and total cost of electric power plants removed or 
 destroyed. 
 
 29. Electric Power Transmission. 
 
 Under this account should be shown the location and itemized cost 
 of all labor and material expended in construction of additional sys- 
 tems for the transmission of electricity Cor power purposes, including 
 span, guard, feed, and overhead trolley wires, poles, cross-arms. 
 
28 Railroad Commission of Washington 
 
 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 de- 
 vices; switch boards, switches, cut-outs, transformers, etc., not at 
 power stations or sub-stations; cost of labor, freight and transporta- 
 tion, and any other expenditure incurred in the building of such new 
 lines. Under this account should also be shown the nature and cost 
 of improvements and betterments to existing lines for the transmis- 
 sion of electric power, and the location and cost of electric power trans- 
 mission removed or destroyed. 
 
 30. Gas-Producing Plants. 
 
 Under this account should be shown the location and itemized cost 
 of all labor and material expended in construction of gas-producing 
 or compressing plants; the nature and cost of improvements and 
 betterments of existing plants of the character above described, 
 whether by the installation of additional machinery or apparatus, en- 
 largement of plant, substitution of more powerful and modern ma- 
 chinery or apparatus, or otherwise. The size and character of new 
 buildings, or existing buildings reconstructed, or buildings originally 
 constructed for other purposes, but later used for gas-producing or 
 compressing plants, and the new, reconstruction, or original cost of 
 such building should be shown under this account, as well as at the lo- 
 cation and cost of gas-producing plants removed or destroyed. 
 
 31. Miscellaneous Structures. 
 
 Under this account should be shown the location, number, class, 
 character and floor area of all new buildings, or additions to exist- 
 ing buildings, and the number and class of all new minor struc- 
 tures, not provided for in any of the preceding accounts. All struc- 
 tures not coming under the head of buildings, such as snow or rock 
 sheds, stockyards and chutes, snow and sand fence, mail cranes and 
 track scales, should be designated by units which will readily admit 
 of the calculation of the cost of reproduction. Under this account 
 should also be shown the location, class, character, and floor area of all 
 buildings, and the number and class of all minor structures, re- 
 moved or destroyed. 
 
 32. Transportation of Men and Materials. 
 
 Under this account should be shown the total amount charged for 
 the fares of laborers, and freight charges on material, outfits and 
 supplies employed in construction work paid for by the railroad com- 
 pany and properly chargeable in expenditures for additions and better- 
 ments, but which cannot be correctly charged under any other account. 
 This account may include such items as the fares of contractors, their 
 walking bosses, paymasters, clerks, and store keepers; 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 
 
Classification of Units — Form B 29 
 
 other explosives, hay, grain, groceries, and other supplies for con- 
 tractors, stores to be sold to sub-contractors, station men, laborers 
 and others; and other analogous items. 
 
 33. Rent of Equipment. 
 
 Under this account should be shown the equipment rented, the 
 rate of rental, and the total rent paid for each class of equipment, 
 engaged in work classed as additions and betterments. 
 
 34. Repairs of Equipment. 
 
 Under this account should be shown the total expenditure for re- 
 pairs to equipment of all classes engaged in work properly classed as 
 additions and betterments. 
 
 35. Earnings and Operating Expenses During Construction. 
 
 This should not be considered under the head of additions and 
 betterments. 
 
 35 1 2 - Injuries to Persons. 
 
 Under this account should be shown the total expense incident to 
 injuries to persons when caused directly in connection with the work 
 classed as additions and betterments; proportion of salaries and ex- 
 penses of physicians and surgeons, expenses of undertakers, nurs- 
 ing and hospital attendance, medical and surgical supplies, arti- 
 ficial limbs, funeral expenses, railway and carriage fares for con- 
 veying injured persons and attendants; proportion of pay of claim 
 adjusters and their clerks, and pay and expenses of employees and 
 others called in consultation in relation to the adjustment of claims 
 coming under this head; also witness fees and amount of final judg- 
 ments. This account should not include such expenses incident to 
 injuries of persons as are properly includible in account No. 35. 
 '"Earnings and Operating Expenses During Construction." 
 
 EQUIPMENT (A asd B>. 
 
 36. Steam Locomotives. 
 
 Under this account should be shown the number of locomotives pur- 
 chased or built at the company's shops, the engine number, class, 
 gauge, size of cylinders, number and diameter of drivers, total engine 
 and wheel base, total rigid wheel base, total wheel base of engine and 
 tender, capacity of tank, weight on drivers, weight of engine, weight 
 of tender light, and total weight of engine and tender in working 
 order; purchase price or building cost of each locomotive, freight and 
 messenger service, and cost of setting up after receipt from builders. 
 Under this account should be also shown* the nature and cost of 
 improvements to steam locomotives, such as applying electric head- 
 lights, power brakes, etc., apparatus replaced by other apparatus of 
 improved design, and locomotives sold, scrapped, or destroyed. 
 
30 Railroad Commission of Washington 
 
 37. Electric Locomotives. 
 
 Under this account should be shown the number of electric loco- 
 motives purchased or built at the company's shops, the size, weight, 
 class, rating and name of builder, purchase price or building cost, 
 and cost of transportation and setting up after receipt from builders. 
 Under this account should also be shown the nature and cost of im- 
 provements to electric locomotives, such as applying power brakes, 
 etc., apparatus replaced by other apparatus of improved design, and 
 locomotives sold, scrapped or destroyed. 
 
 38. Passenger Train Cars. 
 
 Under this account should be shown the new passenger cars 
 purchased or built at the company's shops; number, character, and car 
 numbers of each class of car; length and width over sills, height over 
 all; weight and name of builder, kind of heating apparatus, car lights, 
 air signal or coupler, number of wheels in each truck and size of 
 truck wheels, kind of air brake and vestibule, number of compart- 
 ments and size of each, purchase price or building cost of each car 
 or series of cars, and cost of transportation. Under this account 
 should also be shown the nature and cost of substantial improvements 
 made to passenger train cars of all classes, such as the application of 
 vestibules, motors for self-propulsion, axle-lighting apparatus, etc., 
 all apparatus replaced by other apparatus of improved design, and 
 passenger train cars sold, scrapped or destroyed. 
 
 39. Freight Train Cars. 
 
 Under this account should be shown the number, character, and car 
 numbers of each class of new freight cars purchased or built at the 
 company's shops, name of builder, inside length, width and height, 
 and weight and capacity in pounds, character of under frame, air 
 brake and coupler, purchase price or building cost of each car or 
 series of cars and cost of transportation of each. Under this ac- 
 count should also be shown the nature and cost of substantial im- 
 provements made to freight cars of all classes, such as the applica- 
 tion of motors for self-propulsion, etc., all devices replaced by other 
 devices of improved design; and freight train cars sold, scrapped or 
 destroyed. 
 
 40. Work Equipment. 
 
 Under this account should be shown the number, class, character 
 and car numbers of each class of new work equipment purchased or 
 built at the company's shops. In this class of equipment should be 
 included snow plows, derricks, pile drivers, water and sprinkling cars, 
 ballast spreaders and unloaders, gravel plows, steam shovels, clam 
 shells, weed burners, rail unloaders, bunk, boarding, camp, dump, 
 sweeper, supply, sanding and tool cars and all other work equipment; 
 the purchase price or building cost and cost of transportation. Under 
 
m _ 
 
 Classification of Units — Form B 31 
 
 this account should also be shown the nature and cost of substan- 
 tial improvements made to work equipment of all classes, such as 
 the application of motors for self-propulsion, changing a hand derrick 
 into a steam derrick, etc., all devices replaced by other devices of 
 improved design; and work equipment sold, scrapped or destroyed. 
 
 41. Floating Equipment. 
 
 Under this account should be shown all new floating or marine 
 equipment necessary to the operation of the road; its purchase or 
 building cost and cost of transportation; nature and cost of sub- 
 stantial improvements made to marine or floating equipment of all 
 classes, such as putting fire pumps on tugs, substitution of more 
 powerful or modern machinery, etc., all devices replaced by other 
 devices of improved design; and floating equipment sold, scrapped or 
 destroyed. In case that such equipment is the property of an inter- 
 state railroad, and is maintained on a body of water marking the 
 boundary of two states, which is crossed by such road, one-half of 
 the value of such equipment should be allowed to each state. 
 
 GENERAL EXPENDITURES (A axd B). 
 
 42. Interest and Commissions. 
 
 To this account should be charged bona fide commissions on 
 securities sold, interest and commissions on loans effected, and on 
 notes issued for money borrowed for the purpose of paying for work 
 or equipment charged to additions and betterments; interest on overdue 
 payments to contractors or other creditors on account of such work; 
 and bank discount (prepaid interest), interest, commissions, and ex- 
 change on other commercial paper uttered for similar purposes. 
 Interest on bonds, notes, or other securities sold to provide funds to 
 pay for additions, betterments, and additional equipment, that ac- 
 crues before completion of the work or receipt of the equipment, is 
 chargeable to this account. Interest receivable accrued on moneys or 
 credits provided for this purpose should be credited to this account. 
 Interest that accrues after the completion of the work or receipt of 
 the equipment by the carrier is not chargeable to this account. 
 
— • J iuiu BTO>. 
 
 -Makers 
 Syracuse, X. y 
 
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