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[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:

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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.

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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:

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This account includes payment for loss, damage, delays, or destruction of express freight (including company's material) intrusted to a carrier for transportation, including live stock received for shipment and all expenses directly incident thereto (less insurance and amounts received from sale of damaged freight); cost of packing and boxing damaged merchandise and other property; pay and expenses of employees or others engaged as adjusters and in detecting thieves; and service and expenses of employees or others while engaged as witnesses in lawsuits 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.

35. LOSS AND DAMAGE-MONEY.

This account includes payments for loss, damage, delays, or destruction of money or valuables (including company's valuables in transit) intrusted to a carrier for transportation (less insurance and amounts received from sale of damaged valuables). To it charge pay and expenses of employees or others engaged in detecting robbers and services and expenses of employees or others when engaged as witnesses in law cases brought in connection with such robberies.

Note.-Expenses not otherwise provided for in connection with suits should be charged to account "Law Expenses," but the final amount should be charged to this account.

36. DAMAGE TO PROPERTY.

This account includes payments for damages to or destruction of buildings, fences, vehicles, or any other property (except express matter intrusted for transportation), less insurance recovered; also pay and expenses of employees and other witnesses in suits.

Note A.-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.

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 among personal injury and other claims over which they have supervision. [31

37 INJURIES TO PERSONS.

This account includes all expenses incident to injuries to persons; proportion of salaries and expenses of physicians and surgeons, expenses of undertakers, nursing and hospital attendance, medical and surgical supplies, artificial limbs, funeral ex penses, railway and carriage fares for conveying injured persons and attendants; also proportion of pay and expenses of claim adjusters and their clerks, and pay and expenses of employees and others when engaged as witnesses in law cases or when called in consultation in relation to the adjustment of claims coming under

this head.

Note A.-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.

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 among personal injury and other claims over which they have supervision.

38. OTHER EXPENSES.

This account includes all expenses in connection with transportation not properly chargeable to other "Transportation Expenses' accounts.

39. OPERATING JOINT FACILITIES-DR.

This account includes a carrier's proportion of transportation expenses at joint offices operated 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 operating joint offices operated 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 operation 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.

40. OPERATING JOINT FACILITIES-CR.

This account includes a carrier's proportion of transportation expenses at joint offices operated by a carrier chargeable to other companies.

IV.

41.

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 operating joint offices operated 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 operation of joint facilities [32 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.

GENERAL EXPENSES.

SALARIES AND EXPENSES OF GENERAL OFFICERS.

This account includes:

A. Salaries.-Pay of chairman of board, president, vice-presidents, assistants to

[FIRST ISSUE.]

president, assistants to vice-presidents, treasurer, assistant treasurers, local treas urers, assistants to treasurers, secretary, assistant secretaries, treasurers and secretaries of branch lines, registrar of stock, registrar of bonds, transfer agent, comptroller, assistant comptrollers, assistants to comptroller, general auditor, auditors, assistant auditors, and all subordinate officers of the accounting department, claim agents, assistant claim agents, general accountant, real estate agent, assistant real estate agents, and tax commissioner, and all other general officers not otherwise provided for.

B. Expenses.-This account includes traveling and other expenses of officers named above, and supplies for special cars while used by them; membership fees of general officers in railway, express, and other associations.

42.

Note A.-When an officer's duties are restricted to an individual department his salary and expenses should be charged to the individual department under account Superintendence" or account "Law Expenses.''

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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.

Note C.-The pay and expenses of purchasing agent, assistant purchasing agent, assistants to purchasing agents, general storekeeper, division storekeepers, and their clerks, should be charged to "Material' account through clearing account Store Expenses."

SALARIES AND EXPENSES OF CLERKS AND ATTENDANTS. This account includes:

A. Clerks.-Pay of chief accountant, chief and other clerks of the officers speci fied in account "Salaries and Expenses of General Officers,'' cashiers, paymasters and their clerks, traveling auditors, traveling accountants, special agents, in- [33 spectors and route agents of the accounting department, and postmasters, mail clerks, and assistants in general office.

B. Attendants.-Pay of superintendent and assistant superintendents of general office buildings, bank messengers, ushers in general offices, pumpmen, watchmen, messengers, service-wagon drivers, janitors, cleaners, elevator conductors, engineers and firemen or stationary engines, telephone operators and other employees in connection with general offices not provided for elsewhere; also pay of porters, cooks, etc., in general office buildings and on special cars while in use by general officers and general office employees.

C. Expenses. This account includes traveling and other expenses of employees named above and supplies for special cars while used by them.

43.

GENERAL OFFICE SUPPLIES AND EXPENSES.

This account includes rent, repairs of rented buildings and fixtures therein, alterations of partitions and fixtures, furniture, and all expenses and supplies incident to the heating, lighting, and care of general offices; cost of repairing service automobiles, wagons, and harness; cost of horse keep, and of atlases, directories, and other books of reference for general office use; telephone service, express charges, telegraph and cable tolls; payments for local messenger service, subscriptions for newspapers and periodicals; premiums on fidelity bonds of general office employees.

44. LAW EXPENSES.

This account includes pay and expenses of vice-president and assistants when directly in charge of the law department, all counsel, solicitors, and attorneys, their clerks and attendants, and expenses of their offices; cost of law books, printing briefs, legal forms, testimony, reports, etc.; fees and retainers for service of attor neys not regular employees of a carrier; payments to arbitrators for the settlement of disputed questions; cost of suits and payments of special fees, notarial fees, and witness fees not provided for elsewhere; expenses connected with taking depositions, and all law and court expenses not provided for elsewhere.

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