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separable from the expenses of operating trains. To this account should be charged authorized refunds and tickets redeemed.

Note.-When the expenses of operating cars of the above classes are separable from the expenses of operating trains, the operation of such cars should be

treated as an “Outside Operation. 5. MAIL REVENUE.

This account includes amounts earned by a carrier for the transportation of mails and for the use of railway post office cars, special facilities, and bonuses for special mail transportation. To this account should be charged fines and penalties imposed by the Government when not collected from agents or employees. 6. EXPRESS REVENUE.

This account includes amounts earned by a carrier for transportation and for . facilities on trains and at stations incident to the transportation of express matter. not including the separate rents of offices at stations. (See account No. 18, “Rents of Buildings and Other Property.'')

When a railway company transacts an express business through its regular railway organization, the earnings therefrom should be credited to this account. 7. MILK REVENUE (ON PASSENGER TRAINS).

This account includes amounts earned by a carrier for the transportation of milk and cream on passenger trains. To this account should be charged refunds and overcharges on milk and cream so carried.

[13 8. OTHER PASSENGER-TRAIN REVENUE.

To this account should be credited all amounts earned by a carrier incident to the operation of passenger trains not otherwise provided for. 9. SWITCHING REVENUE.

This account includes amounts earned by a carrier for switching service performed on the basis of tariffs. To it should be charged all overcharges on such switching. 10. SPECIAL SERVICE TRAIN REVENUE.

This account includes amounts earned by a carrier for running chartered trains, either on a basis of a rate per mile or a lump sum for the train; for handling circus or theatrical company trains under contract when specific amounts are charged for transportation between designated stations; for running chartered trains for the Federal or State governments carrying troops, munitions of war, camp outfits, etc. To this account should be charged refunds and overcollections on such business.

11. MISCELLANEOU'S TRANSPORTATION REVENUE.

To this account should be credited all amounts earned by a carrier from transportation not otherwise provided for.

II. REVENUE FROM OPERATIONS OTHER THAN TRANSPORTATION.

12. STATION AND TRAIN PRIVILEGES.

This account includes a carrier's revenues from weighing, vending, and other automatic machines located at stations; from advertising at stations and on trains; from news companies or others for the privilege of operating news stands at stations and selling papers, periodicals, fruit, etc., on trains; from telephone companies for the privilege of installing and operating commercial telephones at stations; and from other similar sources.

13. PARCEL-ROOM RECEIPTS.

This account includes a carrier's revenues from the operation of parcel rooms, tho expenses of which are included in operating expenses.

(FIRST ISSUE.)

14. STORAGE-FREIGHT. This account includes a carrier's revenues for storage of freight. To it should be

charged authorized refunds. 15. STORAGE-BAGGAGE.

Thi account includes a carrier's revenues for storage of baggage. To it should be charged authorized refunds.

[14 16. CAR SERVICE.

This account includes amounts accruing as penalties for delay in loading or unloading cars (demurrage). To it should be charged authorized refunds. 17. TELEGRAPH SERVICE.

This account includes a carrier's revenues from commercial telegraph business transacted by it when the expense of transacting such business can not be separated from the expense of conducting the railway telegraph service; amounts received from telegraph companies, whether proportion of earnings or otherwise, for the privilege of transacting a commercial telegraph business in offices along the carrier's lines, when the carrier furnishes some service of its employees whose wages are included in operating expenses.

Note.—When a telegraph company rents the telegraph line of a carrier and pays all expenses incident to its maintenance and operation, the rent received

should be treated as Income. 18. RENTS OF BUILDINGS AND OTHER PROPERTY.

This account includes a carrier's revenues from rents of buildings, land, and other property, such as depot and station grounds and buildings, union depots, general and other offices, rooms rented at stations, docks, wharves, ferry landings, elevators, stock yards, fuel yards, repair shops, section and other houses, etc., when such property is used in connection with operations and the expense of maintaining and operating it can not be separated from the expense of that portion used by the carrier. 19. MISCELLANEOUS.

This account includes a carrier's revenues from operation not otherwise provided for; also collections from individuals and companies for the privilege of handling freight and passengers over a carrier's wharves and docks; amounts received from others for mooring and anchoring boats at such wharves and docks, and for water furnished them when the water plant is operated by the carrier; receipts from coal and ore docks, stock yards, and grain elevators when not treated as Outside Operations;” amounts received as trackage for detouring trains; collections for the use of a carrier's bridge by pedestrians, street-car lines, vehicles, etc., when the expense of maintaining and operating such property can not be separated from the expense of that portion used by the carrier.

Note.-When a bridge of one carrier is used by another carrier and such use is paid for either on the basis of a flat rent or a charge per train mile, or a toll per passenger, per ton, or per car, the revenue therefrom should be credited to appropriate accounts.

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