TEXT OF CLASSIFICATION OF OPERATING EXPENSES.

I. MAINTENANCE OF WAY AND STRUCTURES.

SUPERINTENDENCE.

This account includes:

Pay of officers.-Pay of vice-president or assistant when directly in charge of maintenance of way and structures, chief engineer, assistant chief engineer, chief engineer maintenance of way, engineer maintenance of way, assistant engineer 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.]

BALLAST.

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.

66

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.

(f)

(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." [23

TIES.

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.

RAILS.

This account includes cost (including inspection) of rails for main and repair tracks, sidings, and spurs; in tunnels, stations, shop and other yards; on piers,

wharves, track scales, inclines, bridges, trestles, and culverts; in tracks to coal chutes, coal pockets, and fuel and water stations (except on inclines to and in fuel stations, on tracks in ballast pits, enginehouses, shops, and storehouses, and on transfer tables, turntables, and car floats), less the value of old rails taken up.

Note A.-The cost of labor unloading, distributing, and laying rails in track, and the expenses of trains picking up and loading rails taken out of track should be charged to 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.

[24

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 recep tion 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").

(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 shov. eling 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 purposes 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."'