90. Interlockers and Block and Other Signals-Operation. 91. Crossing Flagmen and Gatemen. 92. Drawbridge Operation Page 25 25 26 26 26 27 27 27 28 28 28 29 29 29 30 30 30 30 30 30 30 30 30 31 31 [13 31 31 32 32 32 32 32 32 32 33 33 33 33 33 34 34 34 34 34 35 35 35 35 35 35 36 36 36 36 36 115. General Administration Joint Tracks, Yards, and Terminals-Dr. 116. General Administration Joint Tracks, Yards, and Terminals-Cr. Page 36 37 37 37 37 37 37 38 38 38 [14 38 39 39 39 40 40 40 40 40 40 40 41 41 41 [15 SUPPLEMENT TO THE TEXT OF CLASSIFICATION OF OPERATING EXPENSES FOR STEAM ROADS. I. MAINTENANCE OF WAY AND STRUCTURES. 1. SUPERINTENDENCE. Pay of Officers.-Add: "Pay of fire chiefs." Office and Other Expenses.-Add: "Subscriptions to newspapers and periodicals. (For interpretation of this account see Cases 37, 246, and 262, Accounting Bulletin No. 1.) 2. BALLAST. After the second line on page 23, as part of paragraph lettered (a), add: “Also amounts paid for the right to enter upon and remove ballast from lands not owned by the carrier." After the lettered paragraphs on page 23 add a new paragraph: "(i) Cost of installing and operating interlocking and other signal apparatus at gravel pits."' (For interpretation of this account see Cases 39, 40, 106, 114, 158, 163, and 297, Accounting Bulletin No. 1.) 3. TIES. First line of text, after the word "inspection in parentheses, add: "And freight charges, if any. (For interpretation of this account see Cases 32, 40. 106, 157, 158, and 162, Accounting Bulletin No. 1.) 4. RAILS. First line of text, after the word "inspection" in parentheses, add: "And freight charges, if any. (For interpretation of this account see Cases 32, 40, 106, 157, 158, and 162, Accounting Bulletin No. 1.) 5. OTHER TRACK MATERIAL. Eliminate from the list of articles chargeable to this account, third column, second item, and keys. In the first line of text, after the word "Cost," insert: "(including inspection and freight charges, if any)." Add to the list of articles on page 25: Rail clips. Shims. Track insulators. Add: 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 the actual renewal is made. Note B.-When carriers operating electric divisions desire to subdivide this account, appropriate accounts as prescribed in the Classification of Operating Expenses for Electric Railways should be used. (For interpretation of this account see Cases 40, 106, 157, 158, and 299, Accounting Bulletin No. 1.) 6. ROADWAY AND TRACK. General Cleaning. Add: "Cleaning car-cleaning yards." Train Service. Add: "Cost of oil for lubricating work trains." Add: Note. When carriers operating electric divisions desire to subdivide this account, appropriate accounts as prescribed in the Classification of Operating Expenses for Electric Railways should be used. (For interpretation of this account see Cases 6, 38, 41, 157, 158, and 245, Accounting Bulletin No. 1.) (For interpretation of this account see Cases 40 and 106, Accounting Bulletin No. 1.) 9. BRIDGES, TRESTLES, AND CULVERTS. Add to last paragraph: "Cost of oil for lubricating work trains." Insurance recovered for total destruction of bridges, trestles, and culverts should be credited to an appropriate suspense account, which account should be charged with the cost of replacement. If the cost of replacement is in excess of the amount of insurance recovered, the excess should be charged to this [18 account. Add: Note D.-When carriers operating electric divisions desire to subdivide this account, appropriate accounts as prescribed in the Classification of Operating Expenses for Electric Railways should be used. (For interpretation of this account see Cases 30, 31, 32, 38, 40, 106, 157, 158, and 162, Accounting Bulletin No. 1.) 10. OVER AND UNDER GRADE CROSSINGS. 11. GRADE CROSSINGS, FENCES, CATTLE GUARDS, AND SIGNS. No change. 13. SIGNALS AND INTERLOCKING PLANTS. Other Expenses.-Add: "Bonding rails." (For interpretation of this account see Cases 39 and 42, Accounting Bulletin No. 1.) 14. TELEGRAPH AND TELEPHONE LINES. Add: "Cost of oil for lubricating work trains.' 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. 15. ELECTRIC POWER TRANSMISSION. Add: Note. When carriers operating electric divisions desire to subdivide this account, appropriate accounts as prescribed in the Classification of Operating Expenses for Electric Railways should be used. |