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General Administration Joint Tracks, Yards, and Terminals-Dr.
TEXT OF CLASSIFICATION OF OPERATING EXPENSES.
I. MAINTENANCE OF WAY AND STRUCTURES.
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 maintenance of way, engineer of bridges and buildings, principal assistant engineer, engineer right of way, architect, division engineer, assistant engineer, assistant division engineer, roadmaster, assistant roadmaster, master carpenter, assistant master carpenter, supervisor, assistant supervisor, fire and sanitary 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 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 messages, heat, light, ice, water, furniture, and supplies for offices of officers whose pay i 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; 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 printing) used by officers and employees whose pay is charged to this account. [21 The following is a list of the more important articles chargeable to this account:
Note A.-When employees enumerated above are engaged in work not chargeable to "Maintenance of Way and Structures," 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 departments over which they have jurisdiction.
[THIRD REVISED ISSUE.]
This account includes all expenses incident to the purchase and production of ballast, as follows: Purchase price of gravel, store, 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 estimated value being charged to an [22 appropriate capital account.)
(b) The expenses for clearing, stripping, draining, and ditching the land, and of moving and changing fences and buildings preparatory to opening. (c) The cost of rails and fastenings, in excess of their estimated scrap value, used in constructing tracks to 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. (e) Cost of labor and train service (see account "Roadway and Track") ememployed in producing, quarrying, and loading ballast, including operations of stationary engines, steam shovels, stone crushers, etc., and watchmen. Repairs of stationary engines, steam shovels, stone crushers, 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 ~hould be credited from month to month with the number of cubic yards used on the basis of the average cost of production, 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 estimated 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."
This account includes cost (including inspection) of cross, switch, and bridge ties, head blocks and railway crossing timbers (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 proportion of the total amount authorized or approximated for renewals during the fiscal year regardless of the month in which the actual renewal is made.
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 account "Roadway and Track."
Note B.-This account may include each month a proportion of the tota! amount authorized or approximated for renewals 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 chargeable to ballast, ties. and rails; also expenses of repairing track appliances.
The following is a list of the more important articles chargeable to this account:
Applying ballast.-Pay of employees engaged in preparing roadbed for the reception of ballast; also pay of employees engaged in applying ballast after it has been prepared and unloaded.
Applying ties.-Pay of employees engaged in unloading, distributing, and renew ing cross, switch, and bridge ties, head blocks and railway crossing timbers, respacing ties, and burning old ties.
Applying rails.-Pay of employees engaged in unloading, distributing, cutting, slotting, drilling, and laying rails, adzing for new rails, gathering and loading old rails, and adjusting expansion and contraction.
Applying other track material.-Pay of employees engaged in applying rail braces, angle bars, rail joints, track bolts and spikes, nut locks, anticreepers, switches, switch stands, frogs, crossing frogs, tie plates, tie plugs, and other miscellaneous track material not specified above.
Track maintenance.-Pay of employees engaged in alineing, surfacing and gaging tracks, placing and removing track shims and tightening bolts and spikes in tracks. When a track is taken up, the labor expended therefor should be charged to this account, whether another track is laid to replace it or not.
Care of roadbed.-Expenses of constructing and cleaning tile and open ditches; cost and expenses of placing and cleaning sewer pipes for drains (cost of sewer pipes laid under tracks should be charged to account "Bridges, Trestles, and [25 Culverts'); cost of material used and labor expended in sloping cuts, blasting rock, widening roadbeds, cuts, fills, and embankments, filling borrow pits, removing slides, dangerous rocks, and other similar obstructions; expenses of operating steam shovels, scrapers, and ditchers while engaged in such work; also expenses of keeping tracks clear and repairing the subgrade of tracks in cases of freshets or washouts and cost of boarding employees so engaged. Cost of labor building temporary tracks around slides and washouts and removing such tracks; cost of replacing rails, ties, and ballast and repairing other damages caused by washouts to tracks proper or to roadbed; cost of cutting, handling, and placing sod; also landscape gardening and beautifying along roadway (except when chargeable to account Buildings, Fixtures, and Grounds'').