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(THIRD REVISED ISSUE.]

Detouring Trains.—Coat of temporary use of tracks of other companies, including the cost of pilot service, on account of wrecks, washouts, landslides, snow blockades, and other defects of tracks, bridges, or tunnels.

Other Expenses.-Pay of attendants keeping, and cost of supplies furnished, bunk rooms for engineers, firemen, and trainmen; contributions to Y. M. C. A. and similar organizations, including pay of superintendents and secretaries of reading rooms; cost of oil and wicking for train signal lamps and for lanterns of trainmen (except work trainmen), waste for cleaning lamps and lanterns, and pay of employees engaged exclusively in cleaning, trimming, and filling them; cost of miscellaneous supplies fur.. nished cars for the purpose of protection against accidents and fires; provisions, supplies, or board for passengers, or feed for live stock on snow-bound trains or trains delayed by other causes; cost of bedding for stock cars, dunnage furnished cars, [75 chains for securing loads, temporary grain doors, temporary lining of freight cars for carrying freight otherwise liable to injury, planking cars for shipments of billets and other material, boards for flooring fruit cars, boards and slats to fit box and stock cars for carrying coal, coke, and other freight; safety chains for holding together twin and triple cars; opening ends of cars for shipment of rails and structural material; transferring passengers, express matter, baggage, mail, and freight on account of defective tracks, bridges, or tunnels; premiums on fidelity bonds of trainmen; cost of apparatus for testing sight and hearing of engineers, firemen, and trainmen; uniforms, uniform trimmings, and badges for trainmen; laundry work for cars; also cost of miscellaneous supplies required fully to equip revenue trains for service.

The following is a list of the more important articles chargeable to this account: Axes, Hatchets,

Shovels, Beds, bed linen, and Ice,

Signal boxes, blankets, Jacks,

Signs on cabooses,
Bell cords (renewals), Jackscrews,

Sledges,
Brooms,
Lamp boards,

Soap,
Brushes,
Lantern fixtures,

Straw and sawdust,
Bull's-eyes,
Lanterns,

Switch chains,
Candles,
Lumber for dunnage,

Switch ropes,
Chains,
Matches,

Tin boxes for trainmen,
Chimneys,
Medical boxes,

Torpedoes,
Cold chisels,
Notices,

Towels,
Conductors' punches,

Trainmen's lanterns,
Cuspidors,
Order hoops,

Train signal lamps,
Disinfecting machines, Packing hooks,

Train tool boxes, portable,

Padlocks and custom locks Tumblers, Fire buckets,

on cars,

Ventilator and lamp sticks,
Flags,
Pails,

Water buckets,
Fusees,
Punches,

Water coolers,
Grease buckets,
Saws,

Wrecking frogs,
Hammers,
Scoops,

Wrenches.
INTERLOCKERS, BLOCK AND OTHER SIGNALS-OPERATION.

This account includes pay of employees engaged in operating signals and interlocking plants (other than those exclusively used for the government of the move. ment of yard locomotives and trains), such as switch tenders, signalmen (other than telegraph operators), levermen, batterymen, stationary engineers and fire. [76 men operating air compressors used in connection with signals; lampmen, lamp cleaners, and lamp lighters; cost of supplies used in operating signals and cost of fuel, water, light, furniture, and supplies for signal offices.

Note.—Pay of employees engaged exclusively in operating yard signal and interlocker plants should be charged to account “Yard Switch and Signal Tenders.

Oil cans,

CROSSING FLAGMEN AND GATEMEN.

This account includes pay of street and highway crossing gate keepers and flagmen and cost of supplies used by them.

DRAWBRIDGE OPERATION.

This account includes all labor expended in the operation of drawbridges, such as pay of bridge tenders, engineers of stationary, engines turning drawbridges, watchmen, etc.; also cost of supplies such as fuel, oil, lanterns, water, waste, boats, stoves, chairs, brooms, pails, etc. CLEARING WRECKS.

This account includes all expenses of clearing wrecks (except wrecks of work trains, which should be charged to the work on which the train was engaged); cost of material used and labor expended in replacing wrecked equipment upon the tracks, and the attendant expenses of the wrecking trains and wrecking tools used in such work; cost of labor building, temporary tracks around wrecks and removing such tracks; payments for reloading or transferring freight, passengers, express, baggage, and mail; provisions or board for men clearing up or watching at wrecks.

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

Note.-The cost of restoring roadbed and tracks to original condition and the cost of repairing and renewing equipment damaged or destroyed in wrecks should be charged to the proper Maintenance of Way and Structures" and

“Maintenance of Equipment" accounts. TELEGRAPH AND TELEPHONE-OPERATION.

This account includes:

Operators and messengers.-Pay of telegraph operators and messengers in telegraph and relay offices other than those employed in dispatching trains and [77 those located at stations who also perform other station work.

Telephones.-Pay of operators and messengers; cost of chemicals, coppers, zincs, and other supplies for charging telephone batteries; costs incident to the use of telephone cable lines and conduits, and telephone rents and expenses not otherwise provided for.

Other expenses.-Pay and expenses of superintendent of telegraph, his clerks and attendants, and incidental office expenses; pay and expenses of telegraph censor; cost of chemicals, coppers, zincs, and other supplies for charging telegraph batteries; rent, fuel, light, furniture, and other supplies for telegraph offices; bicycles for messengers; excess payments tó telegraph companies; costs incident tó rent of telegraph conduits, telegraph lines, and telegraph poles of other companies.

Note.—The salaries and expenses of superintendents and assistant superintendents of telegraph when engaged in both maintaining and operating tele. graph and telephone lines should be charged 50 per cent to account (Tele. graph and Telephone Lines" and 50 per cent to account “Telegraph and

Telephone-Operation."
OPERATING FLOATING EQUIPMENT.

This account includes, when not chargeable to “Outside Operations:"

Steamboats and tugboats-superintendence and manning.--Pay of ferry superintendent, his clerks and attendants, ferry station master, ferry agents, passenger and vehicle ticket sellers, and collectors, bridgemen, gatemen, cleaners, and storekeepers at ferries, and all employees on ferryboats, steamboats, power launches, steam lighters, and tugboats; proportion of pay of lighter master, his clerks and attendants; premiums on fidelity bonds of such employees.

Steamboats and tugboats—charters.-Cost of chartering ferryboats, steamboats, power launches, steam lighters, and tugboats; and payments for towage.

Steamboats and tugboats-incidentals.-Cost of ropes, mops, brooms, soap, brushes, dusters, pails, hose, globes, wicks, water, gas, oil, tallow, grease, waste, lamps, flags, ice, planks, axes, shovels, trucks, handspikes, and other supplies and tools for terryboats, steamboats, power launches, power lighters, and tugboats; pumping [78 out boats laid up; raising sunken boats; removing ashes from boats; removing ice from around ferry bridge pontoons; transferring passengers in case of accident;

(THIRD REVISED ISSUE.)

inspecting; electric and other lighting on boats and at ferries; expenses for wharfage; payments of custom-house or license fees and for damage to vessels and wharves of others by collision or otherwise; and other expenses of similar nature.

Barges, car floats, and canal boats—superintendence and manning.-Pay of employees on barges, car floats, canal boats, and lighters; and proportion of pay of lighter master, his clerks and attendants.

Barges, car' floats, and canal boats—charters.—Cost of chartering barges, car floats, canal boats, and lighters; and payments for lighterage.

Barges, car floats, and canal boats-incidentals.-Cost of ropes, mops, brooms, soap, brushes, pails, hose, globes, wicks, oil, water, and other supplies for barges, cår floats, canal boats, and lighters; removing cars or car trucks lost overboard from floats; inspecting; pumping out boats laid up; raising sunken boats; transferring cargoes in case of accident; expenses for wharfage; payments of customhouse and license fees and for damage to vessels and wharves of others by collision or otherwise; and other expenses of similar nature.

The following is a list of the more important articles chargeable to this account: Axes, Ice,

Tablecloths, Bed linen and blankets, Lamps,

Tableware, Commissary supplies, Laundry,

"allow,
Cooking utensils,
Lines,

Trucks,
Flags,
Oil,

Waste,
Grease,
Oilers,

Water,
Handspikes and other Planks,

Wool, tools, Provisions,

Wrenches. Hatchets,

Shovels, Hose for cleaning,

Stores, Fuel.—Cost of fuel used on steamboats, power launches, power lighters, ferryboats, and tugboats, including freight charges and expenses of delivering fuel on boats.

Elevation and longshore labor.-Pay of bridgemen at transfer bridges, watchmen, longshoremen, and laborers employed at wharves, piers, and docks in loading and unloading lighterage freight, loading and discharging cargoes, and in operating steam or other power for same; payments for power (not furnished by the [79 company) used in loading and discharging cargoes; expenses incident to heating and lighting; cost of supplies not chargeable to account “Station Supplies and Expenses” used in connection with operating wharves, piers, and docks, and power and supplies for transfer or float bridges.

The following is a list of the more important articles used at foat bridges and piers in connection with the float movement of freight exclusively, and sup. plies furnished float master's office, chargeable to this account: Brooms, Incandescent lights,

Shovels,
Carbons,
Lamps, reflector,

Soap,
Chalk,
Lanterns,

Tacks,
Coal hods,
Marline,

Tallow,
Coal shovels,
Matches,

Torches,
Cold chisels,
Oil,

Towels,
Crowbars,

Twine,
Gas,
Pails,

Waste,
Hammers,
Pinch bars,

Water,
Hatchets,
Ropes,

Water coolers,
Ice,
Salt,

Wheelbarrows.
Ice tongs,

Scoops,
Note.--Insurance recovered should be credited to this account.
EXPRESS SERVICE.

This account includes, when not chargeable to “Outside Operations:') Drivers and messengers.-Pay of express messengers, drivers, and helpers; pay of baggagemasters handling express, and premiums on their fidelity bonds; cost of

Oil cans,

uniforms, uniform trimmings, and badges for express messengers, drivers, and helpers.

Horses and horse keep.-Pay of stablemen in express service; rent of stables; cost of replacing stock; and feeding and shoeing stock.

Wagons and harness.-Cost of repairing and renewing wagons, harness, and automobiles used in express service.

(80

STATIONERY AND PRINTING.

This account includes the cost of stationery, stationery supplies, printing, books, and blank forms used in connection with transportation expenses. Dictionaries, periodicals, technical books, etc., should be charged to account “Superintenilence.''

The following is a list of the more important items chargeable to this account: Adding machines, Eyelet punches,

Pins, Addressographs and sup- Eyelets,

Postage,
plies,
Forms,

Printed cards,
Arm rests,
Fuel tickets,

Printed tablets,
Baggage checks, printed,
Glass pens,

Profile books, and paper,
Binders,
Hectographs,

Punches (not conductors' Bills of lading, Indexes,

or baggagemen's), Blank books,

Ink, for writing and draw- Rubber bands, Blank cards,

ing,

Rubber stamps,
Blank forms,
Inkstands,

Rulers,
Blank paper,
Invoice books,

Ruling pens,
Blank tablets,
Legal-cap paper,

Scrapbooks,
Blotters,
Letter paper,

Sealing wax,
Blotting, paper,
Manifold paper,

Seals,
Blue print paper,
Manifold pens,

Shears,
Books for field notes, Mimeographs,

Shipping tags,
Bristol board,
Mucilage,

Shorthand notebooks,
Calculating machines, Mucilage brushes,

Sponges,
Calendars,
Neostyles,

Sponge cups,
Caligraphs,
Note paper,

Stamps, impression,
Carbon paper,
Notices,

Stylographs,
Cardboard,
Numbering stamps,

Tablets,
Cards,
Oil paper,

Tape,
Circulars,
Orders,

Telegraph blanks,
Computing tables,
Paper,

Tickets,
Copy (impression) books, Paper baskets,

Ticket stamps,
Copying brushes,
Paper clips,

Time-tables,
opying presses,
Paper cutters,

Tissue (impression) paper,
Crayons,
Paper fasteners,

Tracing cloth,
Cross-section books,
Paper files,

Tracing paper,
Cross-section paper,
Paper weights,

Twine,
Cyclostyles,
Papyrographs,

Typewriters and ribbons, Dating stamps and rib. Parchment paper,

Wage tables, bons,

Pencils, for writing and Wastebaskets, Drawing paper,

drawing,

Water colors,
Delivery tickets,
Pencil sharpeners,

Water holders,
Duplicators,
Penholders,

Waybills,
Electric pens,
Penracks,

Wrapping paper,
Envelopes,

Pens, for writing and Wringers for copying Erasers, rubber and steel, drawing,

presses. INSURANCE.

This account includes all 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, (81 accident, or other causes, when such loss, damage, or injury would otherwise be chargeable to Transportation Expenses.'

(THIRD REVISED ISSUE.)

Note A.-The premiums paid by a carrier to its insurance fund should be credited on its books to an “Insurance Fund” account, to which the amount of all claims for damages to the property covered by its insurance should be charged. To such account should be charged all reinsurance premiums paid insurance companies, and to it should be credited all amounts recovered from insurance companies for damage to property reinsured by them.

Note B.-Appropriations made by a carrier to its insurance fund through

Income Account should be credited directly to its “Insurance Fund' account. OTHER EXPENSES.

This account includes all expense in connection with transportation not properly chargeable to other “Transportation Expenses" accounts. LOSS AND DAMAGE-FREIGHT.

This account includes payments for loss, damage, delays, or destruction of freight, locomotives, or cars when waybilled as freight (but not including company's material), parcels, or express intrusted to a carrier for transportation, including live stock received for shipment, and all expenses directly incident thereto; freight in transit lost overboard from lighters (less insurance recovered and net amount received from sale of unclaimed and damaged freight); cost of repacking and boxing damaged merchandise and other property; pay and expenses of employees or others engaged as adjusters and in detecting thieves; and services and expenses of employees or others while engaged as witnesses in law suits in connection with loss and damage cases.

Note.-Expenses, not otherwise provided for, in connection with the conduct of suits should be charged to account “Law Expenses, " but the amount of final judgments, including plaintiffs' court costs, should be charged to this account.

LOSS AND DAMAGE-BAGGAGE.

This account includes payments for loss, damage, or destruction of baggage and other personal property, including clothing carried as baggage, damage to clothing worn by persons not in accident; and all expenses directly incident thereto, including services and expenses of employees or others while engaged as witnesses [82 in law suits in connection with cases involving loss or damage to baggage, less insurance recovered and net amount received from sale of unclaimed and damaged baggage.

Note.-Expenses, not otherwise provided for, in connection with the conduct of suits should be charged to account “Law Expenses,” but the amount of the final judgments, including plaintiffs' court costs, should be charged to this

account. DAMAGE TO PROPERTY.

This account includes payments for damages to or destruction of crops, buildings, lands, fences, vehicles, or any other property (except freight and baggage intrusted for transportation and except also stock as provided for under account “Damage to Stock on Right of Way''), whether occasioned by fire, collision, or otherwise, less insurance recovered. Payments for damages to locomotives or cars and the property therein of another company having trackage rights caused by collision of trains; and cost of repairing damage to another railway company's roadbed, track, or equipment, caused by collisions at grade crossings; detecting thieves, detaining vessels at drawbridges and payment of fines and costs on account of blocking street crossings; also pay and expenses of employees and other witnesses in suits.

Note A.-Expenses, not otherwise provided for, in connection with the con. duct of suits should be charged to account “Law Expenses,' but the amount of final judgments, including plaintiffs' court costs, should be charged to this account.

Note B.—The pay and expenses of claim adjusters, clerks, and others, whose pay can not be actually allocated to any case, should be divided equally between personal injury and other claims over which they have jurisdiction.

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