SUPPLEMENT TO THE INTRODUCTORY LETTER. Amend the Introductory Letter to the Classification of Operating Expenses fo Steam Roads, Third Revised Issue, by striking out all from and including the heading "Per Diem and Mileage Payments Between Carriers, on page 12, down to and including the word "carrier," in the eleventh line on page 16. Hereafter such payments will be handled through the Income Account. For interpretation of the text relative to Depreciation and Replacement accounts, pages 10-12 of this introductory letter, see Cases 33, 36, 40, 48, 49, 106, 107, 108, 109, 112, 147, 167, 168, 169, 170, 171, 172, 174, 175, 176, Accounting Bulletin No. 1. Index to Cases in Accounting Bulletin No. 1 not referable to specific accounts in this classification. General. Cases 1, 2, 3, 4, 5, 6, 9, 33, 69, 71, 72, 106, 111, 112, 114, 115, 153, 154, 155, 157, 158, 162, 173, 188, 189, 190, 191, 192, 211, 224, 235, 246, 248, 257, 262, and 298. Outside operations. Cases 1, 24, 25, 27, 55, 136, 137, 138, 142, 143, 182, 199, and 200. Rents. Cases 10, 11, 12, 13, 14, 15, 16, 17, 98, 116, 120, 121, 122, 127, 128, 133, 139, 141, 160, 250, 263, 270, 273, 280, 285, 289, 290, 291, 292, 294, 295, 296, 306, and 307. Hire of equipment. Cases 52, 53, 125, 126, 130, 131, 195, 220, 243, 249, 270, and 282. [11 19 19 19 14. Telegraph and Telephone Lines. 19 19 19 20 20 20 11. Grade Crossings, Fences, Cattle Guards, and Signs. 12. Snow and Sand Fences and Snowsheds.. 13. Signals and Interlocking Plants.. 15. Electric Power Transmission.. 16. Buildings, Fixtures, and Grounds. 17. 18. Roadway Tools and Supplies. 19. Injuries to Persons.. 20. Stationery and Printing. 21. Other Expenses 22. Maintaining Joint Tracks, Yards, and Other Facilities-Dr. 23. Maintaining Joint Tracks, Yards, and Other Facilities-Cr.. II. Maintenance of Equipment 24. Superintendence 25. Steam Locomotives-Repairs 26. Steam Locomotives-Renewals 27. Steam Locomotives-Depreciation 31. Passenger-train Cars-Repairs 32. Passenger-train Cars-Renewals 33. Passenger-train Cars-Depreciation 34. Freight-train Cars-Repairs 35. Freight-train Cars-Renewals 36. Freight-train Cars-Depreciation 37. Electric Equipment of Cars-Repairs. [12 *Numbers refer to folios in brackets on right-hand side of pages, which are inserted to preserve page numbers of original issue. 90. Interlockers and Block and Other Signals-Operation. 89. Train Supplies and Expenses 91. Crossing Flagmen and Gatemen. 92. Drawbridge Operation 115. General Administration Joint Tracks, Yards, and Terminals-Dr. 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 |
