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 expenses, 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.

40.

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.

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.

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.

IV. GENERAL EXPENSES.

41. 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.

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.''

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.'

42. 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, altera. tions 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.

45. 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, [34 for insuring property or persons against loss, damage, or injury by fire, accident, or other causes.

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 damage 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.

46. PENSIONS.

This account includes all pensions paid to retired employees and expenses in connection therewith.

47. STATIONERY AND PRINTING.

This account includes cost of printing annual reports, blank books, blank forms, contracts, leases, bonds, stock certificates, franks; also postage, paper, stationery, and stationery supplies used only in general offices and not chargeable to other accounts. It includes cost of all stationery and printing of the law department, except cost of printing briefs, legal forms, testimony, reports, etc.

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

[FIRST ISSUE.]

48. OTHER EXPENSES.

This account includes incidental expenses only-that is, such expenses in connection with "General Expenses" as are not properly chargeable to any of the foregoing accounts; cost of publishing notices of stockholders' meetings, of election of directors, annual reports in newspapers, of dividends declared, and of other corporate and financial notices of a general character; fees and expenses paid to directors; also contributions to funds on account of catastrophes, epidemics, etc. 49. GENERAL ADMINISTRATION JOINT FACILITIES-DR.

This account includes a carrier's proportion of "General Expenses" incident to maintaining and operating joint structures, equipment, and other facilities used jointly, 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 general administration of joint structures, equipment, and other facilities administered 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.

50. GENERAL ADMINISTRATION JOINT FACILITIES-CR.

This account includes the proportion of "General Expenses" incident to maintaining and operating joint structures, equipment, and other facilities used [36 jointly, operated by a carrier, 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 general administration of joint structures, equipment, and other facilities administered 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 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. [37