13. MAINTAINING JOINT FACILITIES-DR.

This account includes a carrier's proportion of costs incurred in maintaining joint structures and equipment, such as wagons, horses, harness, automobiles, and office and transportation equipment used for joint operation and maintained by other companies.

Note. The purpose of this account is to show the amounts accruing against a carrier for its proportion of the expense of maintaining joint structures and [22 equipment at offices maintained by other companies, but in the joint use of which a carrier participates. The bill rendered by any creditor against a debtor for the latter's proportion of expense of maintenance of joint facilities should show the distribution of the total charge among the general accounts as made by the creditor, and such distribution should be adhered to by the debtor.

14. MAINTAINING JOINT FACILITIES-CR.

This account includes a carrier's proportion of costs incurred in maintaining joint structures and equipment, such as wagons, horses, harness, automobiles, and office and transportation equipment used for joint operation and chargeable to other companies.

Note.-The purpose of this account is to show the amounts accruing in favor of a carrier against other companies for their proportion of the expense of maintaining joint structures and equipment at offices maintained by a carrier, but in the joint use of which other companies participate. The bill rendered by any creditor against a debtor for the latter's proportion of expense of maintenance of joint facilities should show the distribution of the total charge among the general accounts as made by the creditor, and such distribution should be adhered to by the debtor.

II. TRAFFIC EXPENSES.

15. SUPERINTENDENCE.

This account includes:

A. Pay of officers.-Pay of vice-presidents and assistants when directly in charge of traffic, traffic managers, general agents, and other officers engaged in the preparation and distribution of tariffs, classifications, rates, and divisions thereof, and other officials engaged in administering traffic.

Note A.-Pay of officers engaged exclusively in soliciting traffic should be charged to account "Outside Agencies."

Note B.-When officers and others above enumerated have charge of other departments also, their salaries and expenses should be apportioned among the departments over which they have supervision.

B. Pay of clerks and attendants.-Pay of clerks, porters, and attendants in offices of those whose pay is chargeable to this account.

C. Office and other expenses.-Rent and cost of repairing rented offices; telephone service, telegraph messages, heat, light, ice, and water; supplies, such as atlases, directories, maps, and periodicals for offices of officers whose pay is charged to this [23

[FIRST ISSUE.]

account, incidental office and traveling expenses of such officers and their clerks; premiums on fidelity bonds of such officers and their employees.

Note A.-The premiums paid by a carrier to its bonding fund should be credited on its books to "Guaranty Reserve" account, to which the amount of all claims for losses covered by fidelity bonds should be charged. To such account should be charged all reinsurance or rebonding premiums paid bonding companies, and to which should be credited all amounts recovered from surety companies for losses reinsured by them.

Note B.-Appropriations made by a carrier to its "Guaranty Reserve" through income account should be credited directly to its "Guaranty Reserve" account. 16. OUTSIDE AGENCIES.

This account includes pay and expenses of general, commercial, city, district, and other agents engaged exclusively in soliciting traffic; employees of their offices, traveling agents, and solicitors, whether located on or off the lines operated; rent and cost of repairing rented offices (less rent received from subtenants); heat, light, ice, water, telephone service, telegraph messages, freight and express charges, and office and other expenses of such agencies; also commissions for services appertaining to the express business, except commissions paid to carriers' agents in lieu of salary. 17. ADVERTISING.

This account includes pay and expenses of advertising agents, cost of billposting, etc., printing, publishing, and distributing folders and notices to shippers for general distribution; printing advertising matter; advertising in newspapers and periodicals for the purpose of securing traffic; bulletin boards, cards, display cards, dodgers, folders, handbills, pamphlets, posters, racks, frames, tacks, and postage, express, and freight charges on advertising matter; donations to carnivals authorized for traffic purposes; and other expenses for attracting traffic.

18. TRAFFIC ASSOCIATIONS.

This account includes expenses incident to membership in traffic associations, including membership fees in boards of trade, commercial, and other kindred associations.

19. STATIONERY AND PRINTING.

[24

This account includes the cost of all stationery, stationery supplies, printing, books and blank forms used in connection with traffic expenses. (Dictionaries, periodicals, technical books, etc., should be charged to account "Superintendence.") Cost of printing tariffs, classifications, supplements, and rate and division sheets.

The following is a list of the more important items

chargeable to this account:

Invoice books,

Legal-cap paper,

Letter paper,
Manifold paper,

Dating stamps and ribbons, Mimeographs,

Copying presses,

Crayons,

Cyclostyles,

Manifold pens,

Blank paper,

Blank tablets,

Blotters,

Duplicators,

Mucilage,

Electric pens,

Mucilage brushes,

Envelopes,

Neostyles,

This account includes all expenses in connection with traffic expenses not properly chargeable to other "Traffic Expenses" accounts.

III. TRANSPORTATION EXPENSES.

21. SUPERINTENDENCE.

This account includes:

[25

A. Pay of officers.-Pay of officials directly in charge of transportation and other officers (including chief special agents and assistants) engaged exclusively in the transportation department.

B. Pay of clerks and attendants.-Pay of clerks, porters, and attendants in offices of officers whose pay is charged to this account.

C. Office and other expenses.-Rent and cost of repairing rented offices, telephone service, telegraph messages, and cost of heat, light, ice, and water; supplies, such as atlases, dictionaries, directories, maps, and periodicals for offices of officers whose pay is 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; premiums on fidelity bonds of such officers and their assistants.

Note A.-When officers and others above enumerated have charge of other departments also, their salaries and expenses should be apportioned among the departments over which they have supervision.

Note B.-The premiums paid by a carrier to its bonding fund should be credited on its books to a "Guaranty Reserve" account, to which the amount of all losses covered by fidelity bonds should be charged. To such account should be charged all reinsurance or rebonding premiums paid bonding companies and to it should be credited all amounts recovered from surety companies for losses reinsured by them.

Note C.-Appropriations made by a carrier to a "Guaranty Reserve" through income account should be credited directly to its "Guaranty Reserve' account.

22. OFFICE EMPLOYEES.

Agents, clerks, and attendants.-Pay of agents in charge of local offices, their assistants, clerks, depot agents, porters, switchmen, watchmen, etc.; also payments for time of customs inspectors at offices.

23. COMMISSIONS.

To this account should be charged the amounts paid as commission in lieu of salary to joint railroad agents, branch agents, and others employed on a commission [26 basis.

24. WAGON EMPLOYEES.

Pay of drivers, helpers, wagon guards, chauffeurs, and others employed on vehicles used for collecting, delivering, and hauling express.

[FIRST ISSUE.]

25. OFFICE SUPPLIES AND EXPENSES.

This account includes:

A. Heating.-Cost of, or payments for, fuel, water, steam, and supplies used in heating local offices, depot offices, warehouses, and other similar buildings.

B. Lighting.-Cost of, or payments for, lighting streets and offices, gas, oil, electric current, carbons, incandescent lamps, and other supplies used in lighting offices, depot offices, warehouses, and street approaches thereto.

C. Other expenses.-Telephone service, freight and express charges, supplies, power for freight and passenger elevators, oil and wicking used in lanterns of watchmen or other employees; uniforms, uniform trimmings, and badges for office employees; material used for packing articles, ice for reicing goods in transit; feed and water for live animals in transit where carrier is responsible; payments to warehouse companies for storage; cleaning cesspools and vaults; payments for water, towel service, sprinkling about offices; rents for use of automatic weighing and recording attachments for scales; premiums on bonds of agents or other employees, and those covering merchandise transported; agents' expenses and reports of commercial standing.

Note A.-The premiums paid by a carrier to its bonding fund should be credited on its books to a "Guaranty Reserve" account, to which the amount of all losses covered by such bonds should be charged. To such account should be charged all reinsurance or rebonding premiums paid bonding companies, and to it should be credited all amounts recovered from surety companies for losses reinsured by them.

Note B.-Appropriations made by a carrier to a "Guaranty Reserve" through income account should be credited directly to its "Guaranty Reserve" [27, account.

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

26. RENT OF LOCAL OFFICES.

To this account should be charged the rent of buildings used for local city and depot offices.

27. STABLE EMPLOYEES.

This account includes pay of stable superintendents, stable foremen, hostlers, horseshoers, wagon washers, watchmen, and other employees at stables and garages.

28. STABLE SUPPLIES AND EXPENSES.

This account includes:

A. Heating.-Cost of, or payments for, fuel, water, steam, and supplies used for heating stables and garages. [28

B. Lighting.-Cost of, or payments for, lighting stables, garages, and streets and alleys adjacent thereto. Gas, oil, electric current, carbons, incandescent lamps, and other supplies used in lighting the buildings before enumerated and street approaches thereto.

C. Feed.-Cost of, or payments for, chops, corn, bran, hay, oats, and feed of all kinds for horses and other animals used in the conduct of the carriers' business. D. Other expenses.-Rent of stables and garages; telephone service; freight and express charges on stable supplies; cost of shoeing horses, veterinary services, cost of medicines for horses; hired cartage; power for freight and passenger elevators in buildings used for above-named purpose; uniforms and badges for stable employees; cleaning cesspools and vaults; payments for water; towel service; sprinkling about buildings; hauling manure; supplies used in connection with stable expenses not otherwise provided for.

29. TRAIN EMPLOYEES.

To this account should be charged the pay of messengers, helpers, guards, and other train employees.

30. TRAIN SUPPLIES AND EXPENSES.

This account includes cost of supplies furnished messengers, helpers, and guards on trains, such as transfer sacks, hatchets, nails, meat hooks, ice for reicing goods in their care, caps and badges, uniforms. Premiums on bonds of above employees. Note A.-The premiums paid by a carrier to its bonding fund should be credited on its books to a "Guaranty Reserve" account, to which the amount of all losses covered by fidelity bonds should be charged. To such accounts should be charged all reinsurance or rebonding premiums paid bonding companies, and to it should be credited all amounts recovered from surety companies for losses reinsured by them.

Note B.-Appropriations made by a carrier to a "Guaranty Reserve" through income account should be credited directly to its "Guaranty Reserve" account. 31. TRANSFER EMPLOYEES.

Pay of employees engaged in transferring express at offices, sheds, and platforms maintained for that purpose and whose pay is not chargeable to the expenses of the local offices in the towns where located.

32. TRANSFER EXPENSES.

[29

Charge this account with the rent, cost of telephone service, power for elevators, heat, light, ice, water, supplies, wagon service maintained for transfer purposes, and incidental expenses of offices, sheds, and platforms used for transfer purposes and not chargeable to other accounts.

33. STATIONERY AND PRINTING.

This account includes the cost of stationery and printing, stationery supplies, books, and blank forms used in connection with local office transportation expenses. (Dictionaries, periodicals, technical books, etc., should be charged to account "Superintendence"). The following is a list of the more important items chargeable to this account: