[THIRD REVISED ISSUE.]

General cleaning.-Pay of employees engaged in mowing right of way and burning grass and weeds; cost of operating weed burners, removing brush, grass, and drift from right of way, and removing cinders dumped by passing trains, plowing fire guards, removing weeds from and dressing ballast, cutting sod lines, removing dirt from track yards, cleaning streets used as roadways, and loading and handling track scrap.

Patrolling and watching.-Pay of track walkers, track watchmen, patrolmen, employees while extinguishing fires on right of way and adjacent property, and watchmen at bad spots in tracks, slides, and dangerous places. (For pay of bridge watchmen see account "Bridges, Trestles, and Culverts," for pay of street crossing watchmen see account "Crossing Flagmen and Gatemen," and for pay of tunnel watchmen see account "Tunnels.'')

Changing alinement and grades.-The proportion chargeable to operating expenses of cost of material used and labor expended in changing the alinement and reducing grades.

Bank protection.-Cost of material used and labor expended in protecting banks by retaining walls, riprap, piling, piers, dikes, or other means, and in constructing breakwaters and revetments, and diverting the channels of streams to prevent cutting, washing, or sliding of embankments.

Filling. Cost of material used and labor expended in filling bridges, trestles, culverts, and cattle pits.

Other expenses.-Cost of material used and labor expended in paving and improving streets used as roadway, and oiling roadbed; payments of assessments [26 for street repairs, sewers, or other public improvements affecting roadway adjacent thereto, not chargeable to account "Buildings, Fixtures, and Grounds; expenses incident to track inspection, premiums in connection therewith, and any other roadway or track expenses not provided for elsewhere.

Train service.-Pay of work-train enginemen, trainmen, and enginehousemen; cost of fuel, stores, and other supplies for work-train locomotives and cars; cost of oil and wicking used in lanterns of work-train enginemen and trainmen, while such employees and equipment are engaged in work pertaining to roadway and track.

REMOVAL OF SNOW, SAND, AND ICE.

This account includes the cost of removing snow, sand, and ice from tracks; pay of work-train enginemen, trainmen, and enginehousemen; cost of fuel, stores, and other supplies for work-train locomotives and cars; cost of oil and wicking used in lanterns of work-train enginemen and trainmen while such employees and equipment are engaged in clearing tracks and hauling snow; wages paid men employed in shoveling snow and picking ice on tracks, and tools specially furnished them for this purpose, and their meals; fuel and stores used by rotary and other snowplows and other snow and ice clearing appliances and wages of men employed in operating them; cost of repairing snowplows (other than snowplow cars which are covered by account "Work Equipment-Repairs,'') and flangers and cost of putting them on and removing them from locomotives and cars, and cost of slatting pilots. Wages paid engineers, firemen, and trainmen held in readiness to go out with snowplows; payments for use of land on which to place snow fences, and for salt for keeping switches free from ice and snow. Cost of distributing and setting up portable snow fences and gathering them up and loading, hauling, and piling them along the road. (For repairs, see account "Snow and Sand Fences and Snow Sheds.")

TUNNELS.

This account includes cost of repairing tunnels, including the cost of timber and other material, false work, and special tools; pay of tunnel watchmen and cost of supplies used by them; repainting and whitewashing; oil and wicks, and repairs of lamps, lanterns, and electric light fixtures used in lighting. This account does [27 not include renewals or repairs to roadway or tracks through tunnels.

BRIDGES, TRESTLES, AND CULVERTS.

This account includes cost of material used (less salvage) and labor expended in repairing and renewing bridges, trestles, culverts (both substructure and superstruc

ture), piers, abutments, masonry, and drainpipes, including repairs made necessary by washouts, retaining walls, riprapping, and dikes necessary to protect or strengthen bridges and culverts against ice, water, or drift; guards on bridges, framing ties for bridges; bridge signs or number boards; expenses of operating and rent of pile drivers and other equipment engaged in repairing and renewing bridges and culverts; cost of cleaning channels under bridges and cleaning culverts; gravel decking for protection against fire, and altering and bracing bridges and trestles during progress of filling.

Cost of removing old bridges in connection with construction of new bridges, and constructing and removing temporary or false work used in repairing and renewing bridges and culverts.

Pay of bridge foremen and bridge watchmen, except at drawbridges, and cost of all supplies used by them, such as brooms, lanterns, oil, oil cans, pails, rowboats, tallow, waste, and water barrels, and fuel for heating bridge watchhouses; also repairs to and renewals of stationary engines at drawbridges.

Pay of bridge inspectors and expenses incident to bridge inspection.

Pay of work-train enginemen, trainmen, and enginehousemen, and of employees engaged in operating pile drivers; cost of fuel, stores, and other supplies for worktrain locomotives and cars and of oil and wicking used in lanterns of work-train enginemen and trainmen while such employees and equipment are engaged on work pertaining to bridges and culverts.

Note A.-Any structure carrying the tracks over other tracks, a stream, highway, or canal should be considered a bridge or a culvert. The cost of maintaining structures carrying other tracks, canals, highways, etc., over a carrier's tracks should be charged to account "Over and Under Grade Crossings." Note B.-This account may include each month a proportion of the total amount authorized or approximated for renewals during the fiscal year [28 regardless of the month in which the actual renewal is made.

Note C.-Insurance recovered on bridges, trestles. and culverts should be credited to this account.

OVER AND UNDER GRADE CROSSINGS.

This account includes cost of material used (less salvage) and labor expended in repairing and renewing overhead bridges and viaducts of all kinds (except station overhead footbridges not public highways), log chutes and rollways erected over the tracks of a carrier, and roadways of undergrade crossings, foot or wagon (except subways not public highways); cost of drainage and excavations for undergrade crossings; expenses of opening public roads for nurposes of eliminating grade crossings.

GRADE CROSSINGS, FENCES, CATTLE GUARDS, AND SIGNS.

This account includes:

Highway grade crossings.-Cost of material used (less salvage) and labor expended in repairing and renewing street and road (including farm) crossings at grade, crossing drains, crossing gates, crossing signal bells, and batteries with track instruments and connections; and warning signals; cost of water pipes, water and hose for sprinkling grade crossings; and payments of assessments for street repairs or sewers at crossings. (Street repairs or sewers within the limits of shop grounds or immediately adjacent to station buildings should be charged to account Buildings, Fixtures, and Grounds."')

66

Fences and cattle guards.-Cost of material used (less salvage) and labor expended in repairing and renewing right-of-way fences, cattle guards, wing fences, aprons, and hedges.

Signs.-Cost of yard-limit signs; subdivision boards; mile, section, whistle, water station, water trough, slow, stop, and boundary posts; overhead bridge and tunnel cautions; monument stones, and all other roadway signs.

Note. The cost of station and telegraph signs, fences, and hedges around building sites and shop grounds, and of paving sidewalks, streets, and driveways within the limits of or immediately adjacent thereto, should be charged to account Buildings, Fixtures, and Grounds.'

[THIRD REVISED ISSUE.]

SNOW AND SAND FENCES AND SNOWSHEDS.

This account includes all expenses of repairing, renewing, and replacing permanent and portable snow and sand fences (except when the permanent fence [29 takes the place of right-of-way fence, in which case the expense should be charged to the account "Grade Crossings, Fences, Cattle Guards, and Signs''), snowsheds, including necessary rock filling, and cost cf protecting from fire; pay of snowshed watchmen and cost of supplies used by them, cost of planting and caring for trees to protect track from snow.

Note. The cost of distributing and setting up portable snow fence panels, and gathering, loading, hauling, unloading, and piling should be charged to account Removal of Snow, Sand, and Ice.''

SIGNALS AND INTERLOCKING PLANTS.

This account includes:

Interlocking plants.-Cost of material used (less salvage) and labor expended in repairing and renewing the buildings and all appliances of interlocking plants, power interlocking plants, and all machinery such as air compressors, levers, boilers, dynamos, engines, and machinery and fixtures used in connection therewith.

Signals. Cost of material used (less salvage) and labor expended in repairing and renewing block, automatic, and semiautomatic signals.

Other expenses.-Cost of material used (less salvage) and labor expended in repairing and renewing home and distant signals, signal posts, signal bridges, semaphores, train-order signals or order boards, and flag-station signals, gates at crossings of other railways, and all other road or track signals not provided for above, used in the government of the movement of trains, including signal lamps and their connections. Pay of signal engineers and supervisors of signals and their assistants, their office and traveling expenses; also pay of mechanics and laborers and cost of special tools while engaged in repairing and renewing interlocking plants and signals. Note. This account does not include the cost of maintaining and renewing track material proper required in connection with interlockers, such as switches, special track fastenings, split rails, frogs, etc., which costs should be charged to account Other Track Material.

TELEGRAPH AND TELEPHONE LINES.

This account includes:

Telegraph.-Cost of material used (less salvage) and labor expended in repairing and renewing telegraph lines owned by a carrier, or for which it is responsible;

[30

also cost of conduits, poles, cross-arms, wire, insulators, cables, cable boxes, instruments, battery jars, switchboards, and all other appurtenances forming a part of the plant. Pay of chief line repairmen, linemen, and other employees, and cost of special tools used by them; also pay, office and traveling expenses of superintendent and assistant superintendent of telegraph, their clerks and attendants.

Telephone. All expenses similar to the above, incurred in connection with telephone lines, and telephone boxes on telegraph and telephone poles.

Pay of work-train enginemen, trainmen, and enginehousemen and other employees, cost of fuel, stores, and other supplies for work-train locomotives and cars and of oil and wicking used in lanterns of work-train enginemen and trainmen, while such employees and equipment are engaged on work pertaining to telegraph and telephone lines.

Note. The salaries and expenses of superintendents and assistant superintendents of telegraph and their clerks when engaged in both maintaining and operating telegraph and telephone lines should be charged 50 per cent to account "Telegraph and Telephone Lines" and 50 per cent to account “Telegraph and Telephone-Operation.''

ELECTRIC POWER TRANSMISSION.

This account includes cost of material used (less salvage) and labor expended in repairing and renewing all appliances for transmitting power from power houses and substations to the place where it is to be applied; covers span, guard, feed, and overhead trolley wires, poles, cross-arms, brackets, insulators and connections,

third rail, including braces, supports, and devices for insulating, covering, or protecting; bonding rails; including connecting plugs, insulating mats, plugs, or other devices; switch boards, switches, cut-outs, transformers, etc. (except at power and substations); pay of electricians, mechanics, and other employees engaged in repairing and renewing electric power transmission lines; also pay of work-train motormen, enginemen, trainmen, and enginehousemen and other employees, and cost of fuel, electric current, stores, and other supplies for work train locomotives and cars. and of oil and wicking used in lanterns of work-train enginemen and trainmen while such employees and equipment are engaged on work pertaining to electric power transmission lines. [31

BUILDINGS, FIXTURES, AND GROUNDS.

This account includes all expenses incident to repairing and renewing buildings owned by a carrier and used in its operations (not otherwise provided for herein) and maintaining driveways and grounds connected therewith, as follows:

Buildings. Cost of material used (less salvage) and labor expended in repairing and renewing buildings and platforms; also station subways and station overhead footbridges not public highways and stairways for approaches to stations; and in painting, glazing, graining, varnishing, papering, calcimining, and decorating buildings; signs on buildings; building permits; cost of land for buildings when chargeable to expenses; removing old structures, and removing snow from roofs of buildings. The following is a list of the more important structures classified as buildings:

Fixtures.-Cost of fixtures (less salvage), such as bunks, counters, file cases, ice chests, railings, shelving, washbowls, water coolers, etc., when immovable and built in as a part of the structure; also cost of repairing and renewing such fixtures.

Machinery.-Cost of material used (less salvage) and labor expended in repairing and renewing machinery and structures (except tools and machinery chargeable to accounts "Signals and Interlocking Plants," "Shop Machinery and Tools,” and "Power Plant Equipment') used in connection with buildings, such as air compressors, armatures, and fields, ash buckets, ash hoists, belting, boilers, chutes, cisterns, coal buckets, coal buggies, coal pockets, cranes, derricks, dump cars for fuel

[THIRD REVISED ISSUE.]

plants, dynamos and parts, fire engines, fire extinguishers, fire hose, gas pumps, hoists, hose carts, hose reels, hydrants, hydraulic rams, pipe lines, pumps, sand driers, scales for weighing fuel, screens, shafting, standpipes, stationary engine, steam pipe, switchboards and parts (except telegraph and telephone), tipples, track tanks, trestles, water troughs, windmills, and wood racks.

Other expenses.-Cost of material used (less salvage) in repairing and renewing transfer tables and turntables, including tracks thereon, cinder pits, drop pits, tracks in enginehouses, shops, and storehouses and on inclines of fuel stations, framework for shafting, foundations for machinery, and stationary scales of all kinds, including foundations, platforms, supports for dead rails, beams, weights, and all fixtures and appurtenances; also the cost of draining scale pits and testing and inspecting scales; expense of protecting pipes, and of drilling, testing, and prospecting for water supply, and payments for permanent water rights.

Cost of material used (less salvage) and labor expended in repairing and renewing stationary fixtures used in connection with heating and lighting buildings; such as arc lamps, chandeliers, electric-light fixtures, electric-light wiring, electroliers, furnaces, gas burners, box lamps at stations, lamps when permanently attached to buildings, pipes, radiators, and registers.

Cost of repairing and renewing stationary fixtures used for supplying buildings with water, or for draining; water pipes, water-closets, and washstands; freight and passenger elevators; piping, hydrants, and other permanent fixtures for clean- [33 ing, heating, and lighting cars; ore and coal conveyors; cleaning sewers, framing cross-ties for water troughs, protection against fire, such as water mains and fire plugs; also protecting buildings and grounds against floods and washouts by means of walls and embankments.

Grounds.-Cost of material used (less salvage) and labor expended in repairing and renewing fences, hedges, walls, sidewalks, and streets within the limits of shop grounds, or immediately adjacent to buildings, not provided for elsewhere; fences between tracks at stations; and driveways and alleys used for receipt or delivery of passengers or freight at stations or in yards; dams, ponds, reservoirs, and wells. Payments of assessments for street repairs, sewers, or other public improvements affecting building sites and shop grounds. Cost of laying out, cleaning (except ordinary cleaning performed by station cleaners), grading, draining, mowing, and beautifying shop and station grounds, and landscape gardening (including cost of plants at such grounds); also cost of trees and shrubs, and of maintaining and operating nurseries. Pay of subdivision foremen, work-train enginemen, trainmen, and enginehousemen, and of employees engaged in operating steam shovels, scrapers, pile drivers, and ditchers; cost of fuel, stores, and other supplies for work-train locomotives and cars, and oil and wicking used in lanterns of work-train enginemen and trainmen, while such employees and equipment are engaged on work pertaining to buildings and grounds.

Note A.-This account may include each month a proportion of the total amount authorized or approximated for renewals during the fiscal year regardless of the month in which actual renewal is made.

Note B.-Insurance recovered on buildings, fixtures, and grounds should be credited to this account.

Note C.-This account should not include costs of repairing and renewing buildings, fixtures, and grounds, the operations of which are included in "Out side Operations."'

DOCKS AND WHARVES.

This account includes cost of material used (less salvage) and labor expended in repairing and renewing docks, wharves, piers, and other landings, ferry slips, transfer bridges, pontoons, slips, bulkheads, jetties, and inclines thereto, including filling, strengthening, bracing, and painting; expenses of operating pile drivers, tugs, [34 barges, and floats, while engaged on such work.

Cost of dredging about docks, piers, bulkheads, and ferry slips, or for approaches to such properties, and removing material dredged out; expenses of operating dredges, mud scows, barges, and floats, and pay of crews, divers, and pilots while engaged on such work; cost of crib work, racks, or caissons constructed for pre