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This account includes a carrier's revenue from conducting an outside operation not otherwise classified.

Note A.-No credit should be made to this account for services, material, and supplies furnished the rail department or other outside operations, but the cost of this service should be credited to Operating Expenses, Account No. IV, “Other Operations—Cr.”

Note B.-When services, material, and supplies are furnished to the carrier's employees at reduced rates, only the actual amount received shall be credited to this account.

OPERATING EXPENSES.
Account.

I. Maintenance.
II. Running Expenses.
III. General Expenses.
IV. Other Operations-Cr.
I. MAINTENANCE.

This account includes the cost of material · used (less 'salvage) and labor ex: pended in repairing and renewing buildings, fixtures, machinery, and grounds owned or leased by a carrier and used by it in the operation of facilities comprising an outside operation not otherwise classified, including buildings for the accommodacion of plants for the production of heat, light, water, power, etc., for the exclusive benefit of the operation, and the equipment thereof, fixtures for supplying heat, water, light, power, and drainage, bunks, counters, file cases, ice chests, railings, shelving, wash bowls, watercoolers, when immovable and built in as a part of the structure, machinery and appurtenances, such as air compressors, armatures and fields, ash buckets, ash hoists, belting, boilers, boiler fittings and appliances, bear. ings for machinery, chutes, cisterns, coal buckets, coal buggies, coal pockets, condensers, cranes, conveying and hoistirrg machinery, derricks, dynamos and parts, electric machinery, including fixtures and appliances, fire extinguishers, fire hose, hydrants, lubricating and oiling devices, pumps, scales for weighing fuel, screens, shafting, standpipes, stationary engines, steam pipes, sewer connections, (157 switchboards and parts (excepting telegraph and telephone), water troughs, water pipes, water meters, wind mills, wood racks, and all other machinery and appliances used in connection therewith not specified herein; framework for shafting and foundations for machinery; cost of removing old structures and removing snow from buildings; material and labor expended in repairing and renewing fences, grounds, hedges, driveways and alleys, walls, sidewalks and streets, reservoirs and wells when for the benefit of the outside operation; payment of assessments for street repairs, sewers, or other public improvements affecting the outside operation, and all other expenses not otherwise specified herein incurred in the maintenance of the outside operation; expenses incident to injuries to persons when caused directly in connection with maintenance; amount of final judgments, witness fees, and plaintiffs' court costs; pay and expenses or proportion thereof, of physicians and sur. geons, and all medical and surgical supplies; 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.

II. RUNNING EXPENSES.

This account includes salary and expenses of superintendent or manager in charge of an outside operation not otherwise classified, and his assistant; clerks, booškeepers, stenographers, and attendants in the office of superintendent or manager; rent and cost of repairing rented offices; stationery and printing; telegraph, telephone, and messenger service; premium on bonds, and all other office supplies and expenses of employees whose pay is chargeable to this account; pay of engineers, electricians, dynamomen, firemen, mechanics, skilled and unskilled laborers, and all others engaged in the running of the outside operation, including those employed in operating plants, for the production of heat, light, power, etc., exclusively for the benefit of such outside operation, and small tools and appliances used by such employees; cost of fuel, oil, waste, grease, and other supplies for stationary engines and boilers, and machinery, including plants for the production of heat, light, power, etc.; amounts paid municipalities and others for light, power, water, and supplies used in connection therewith; cost of material and supplies issued for sale and for manufacture of articles for use or sale during the period under consideration; and all other expenses not otherwise specified herein incident to the running of outside operations; expenses incident to injuries to persons when caused directly in connection with running the outside operation; amounts of final judgments, witness fees, and plaintiff's court costs; pay and expenses, or proportion thereof, of physicians and surgeons, and all medical and surgical (158 supplies; 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.-When officers above enumerated have charge of other departments also, their salaries and expenses should be apportioned among the departments over

which they have supervision. III. GENERAL EXPENSES.

This account includes pay and expenses, or proportion thereof, of vice-president, assistant to the president, assistant to the vice-president, general accountant, and subordinate officers of the accounting department; all other general officers not otherwise provided for having direct supervision over an outside operation not otherwise classified; pay and expenses, or proportion thereof, of clerks and attendants in offices of officers above enumerated; traveling and other expenses of such employees; rent and cost of repairing rented offices and fixtures therein, furniture, expenses of heating, lighting, and care of offices, telephone service, telegraph and cable tolls, messenger service, subscriptions to papers and periodicals, stationery, printing, and all other supplies connected with the offices of officers whose pay is charged to this account; pay and expenses, or proportion thereof, of vice-president and assistants when directly in charge of the law department, all counsel, solicitors, and attorneys, their clerks and attendants, and expense of their offices; cost of law books, stationery and printing; fees and retainers for services of attorneys not regular employees of a carrier; payments to arbitrators for the settlement of disputed questions; cost of suits and payment of special fees; notarial fees, and witness fees not provided for elsewhere; expenses connected with taking depositions, and all law and court expenses not provided for elsewhere, when chargeable to the outside operation; salaries and expenses incurred by a carrier in connection with operating relief departments for the benefit of the outside operation, also contributions made by a carrier to such department; pensions paid to retired employees of the outside operation, and expenses in connection therewith; premiums made or paid by a carrier to its insurance fund and premiums (except reinsurance premiums) 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 running, expenses.

Note A.-The premiums paid by a carrier to its insurance fund should be credited on its books to an Insurance Reserve' account, to which the amount of all claims for loss, damage, or injury to persons or property covered by its insurance should be charged. To such account should be charged all reinsurance paid insurance companies, and to it should be credited all amounts recovered

FOR OUTSIDE OPERATIONS-FIRST ISSUE.

MISCELLANEOUS.

from insurance companies for loss, damage, or injury to persons or property reinsured by them.

(159 Note B.-No charge should be made to this account except for additional expense occasioned by the conducting of the outside operation.

Note C.-When officers and others above enumerated have charge of other departments also, their salaries and expenses should be apportioned among the departments over which they have supervision.

Note D.—The pay and expenses of purchasing agent, assistant purchasing agent, assistant to purchasing agent, general storekeeper, division storekeeper, and their clerks should be charged to “Material” account through clearing account “Store Expenses” prescribed on page 58 of the Classification of Operating Expenses of Steam Roads, Third Revised Issue.

IV.-OTHER OPERATIONS_CR.

This account includes services, material, and supplies furnished the rail department or another outside operation, the cost of which has previously been charged to the outside operation under consideration.

Note A.- When the actual cost of such services, material, and supplies can pot be ascertained, the amount to be credited to this account should be approx. imated as closely as possible.

Note B.-An amount equal to the total of this account should be charged in the same month to the proper account in Classification of Operating Expenses (Rail) or other outside operations.

Note C.-No credit shall be made to this account on account of services, material, and supplies furnished employees of the operating carrier at reduced rates, the actual amounts received being simply credited to “Operating Revenues' account.

(160

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