[FIRST REVISED ISSUE.]

from borrow pits, haul if allowed; amounts paid for privilege of making waste banks outside of company's right of way or station grounds; ditches for waterways not specially required by right-of-way agreement (where so required cost would be properly chargeable to account No. 2, "Right of Way and Station Grounds''). This account should include the cost of retaining walls and other masonry or riprap for the protection of embankments, cuts, and slopes; cribbing or bulkheading built to protect the tracks or embankments along the seashore or banks of lakes and streams, including the cost of any cribs, breakwaters, wing dams, or other devices constructed to change the direction of the current of a stream to prevent the washing of the bank; also freight on material, and transportation and subsistence of grading gangs.

If special grading outfits be bought by the railway company to be used in grading, the cost of such outfits when bought should be charged to this account. The proceeds from sale of these outfits, if sold after completion of grading, should be credited to this account. If, however, the outfits be retained and used, this account should be credited with the inventory value thereof on the completion of grading, and account No. 41, "Work Equipment,'' charged therewith. [14

To this account should be charged the cost of tunneling, including such timber as may be used for centering, packing, etc.; cost of steel, stone, brick, cement, sand, lime, salt, piles, timber, spikes, nails, braces, concrete, etc., used in the construction or lining of tunnels; cost of labor preparing or securing them, transportation, scaffolding, cofferdams, and pneumatic caissons; cost of soundings, and machinery, pumps, engines, etc., used for such work.

Note. This account does not include cost of the track through the tunnel or of surfacing such track.

6. BRIDGES, TRESTLES, AND CULVERTS.

To this account should be charged the cost of bridges and trestles erected to carry tracks over streams, ravines, streets, or other railways and culverts, both substructure and superstructure, including transportation. This account should include cost of abutments, piers, supports, draw and pier protection; machinery to operate drawbridges; guard rails; masonry ends and wing walls for culverts; cost of inspection of bridge material either at shop or site of structure; cost of tests; cost of wing dams, cribs, or ice breakers for regulating the current of a stream or breaking up ice jams; also labor and material used in painting structures.

In case "false work" is furnished by the railway company for erection of bridge superstructure, the cost should be charged to this account, and when removed the value of the material removed should be credited to this account and charged to the account benefited.

7. TIES.

To this account should be charged the cost of cross, switch, bridge, and other ties and railway crossing timbers laid in the main track or tracks, sidings, spurs, and repair tracks; in tunnels, stations, shop and other yards; on wharves, piers, track scales, inclines, bridges, trestles, and culverts; to and from coal chutes, coal pockets, fuel and water stations, etc., excluding inclines of fuel stations, tracks in ballast pits, enginehouses, shops, and storehouses, and on transfer tables and turntables. To this account should be charged also the cost of transportation, inspection, handling (except final distribution), and any process of preservation.

Note. See account No. 20, Shops, Enginehouses, and Turntables." and account No. 23, "Fuel Stations."

8. RAILS.

[15

To this account should be charged the cost of rails laid in the main track or tracks, sidings, spurs, and repair tracks; in tunnels, stations, shop and other yards; on wharves, piers, track scales, inclines, bridges, trestles, and culverts; to and from coal chutes, coal pockets, fuel and water stations, etc., excluding inclines of fuel stations, tracks in ballast pits, enginehouses, shops, and storehouses, and on transfer

tables and turntables. To this account should be charged also the cost of trans portation, inspection, and handling (except final distribution).

66

Note. See account No. 20, Shops, Enginehouses, and Turntables," and account No. 23, "Fuel Stations.''

9. FROGS AND SWITCHES.

To this account should be charged the cost of frogs, switches, derails, switch lamps, switch locks, and other switch material, including switch stands (throw or lever), frog and switch guard rails, crossing frogs, bolts, etc., used in foundations or bases, and cost of transportation, inspection, and handling (except final distribution).

Note. See account No. 20, Shops, Enginehouses, and Turntables,” and account No. 23, "Fuel Stations."'

10. TRACK FASTENINGS AND OTHER MATERIAL.

To this account should be charged the cost of spikes used for laying rails and of fish and tie plates, splice or angle bars, continuous rail joints, chairs, rail braces, bolts, nuts, nut locks or washers used in connection therewith; cost of guard rails on curves and in tunnels; cost of bumping posts; also the cost of transportation, inspection, and handling (except final distribution).

Note. See account No. 20, Shops, Enginehouses, and Turntables" and aecount No. 23, "Fuel Stations."'

11. BALLAST.

To this account should be charged the cost of ballast, whether of broken stone. slag, gravel, or other material specially provided for this purpose; also the cost of loading, hauling, unloading alongside of track, and of transportation.

If the stone or other ballast is produced by the builders of a railway there should be included in the cost thereof quarry and gravel rights, rails, ties, and other track material laid to and in quarries and gravel pits, together with the cost of labor employed in getting out and preparing the ballast. The salable value of such quar ries and gravel pits or of the rights therein upon the completion of construction should be credited to this account. [16

12. TRACK LAYING AND SURFACING.

To this account should be charged the cost of distributing, laying, spacing, and lining ties; cost of laying, spiking, and jointing rails, surfacing and lining track, including the adjustment of rails to proper elevation, and labor of placing frogs, switches, and bumping posts; cost of track tools, including shovels, picks, track jacks, crowbars, levers, spiking mauls, gages, and wrenches; cost of spreading ballast and putting it under track; expenses of locomotive, cars, and crews distributing track material, and cost of transportation of men, tools, appliances, and outfits used on this work.

Note. See account No. 20, "Shops, Enginehouses, and Turntables," and account No. 23, "Fuel Stations."

13. ROADWAY TOOLS.

To this account should be charged the cost of the first outfit of tools, including hand and push cars, velocipedes, speeders, etc., furnished section, bridge, carpenter, and other gangs properly to equip them to protect, maintain, and repair the property when it is opened for the handling of commercial traffic.

14. FENCING RIGHT OF WAY.

To this account should be charged the cost of material and labor used in construeting board, wire, rail, hedge, stone, or other fences along the right of way or limits of roadbed, including cattle guards and wing fences thereto, and transportation; but no charge should be made to this account for fences constructed around stock yards, fuel stations, station grounds, shops, and on other properties outside of right of way, which should be charged to their appropriate accounts. (The cost of permanent or portable fences for protection of tracks from snow or sand should not be charged to this account, but to account No. 31, "Miscellaneous Structures. '')

To this account should be charged the cost of labor and material used in construct ing farm, country-road, or street crossings at grade, overhead bridges, undergrade crossings; all track signs, crossing gates, highway crossing alarms, and watchhouses at crossings; and cost of transportation.

Note. The cost of bridges or trestles carrying tracks over streets should not be charged to this account, but to account No. 6, "Bridges, Trestles, and Culverts."' [17

16. INTERLOCKING AND OTHER SIGNAL APPARATUS.

To this account should be charged the cost of interlocking and other signal apparatus complete, including apparatus for block signals of all classes, when built by contract. If built by the railway company, there should be charged to this account the cost of labor and material, including all levers, racks, wires, pulleys, semaphores, semaphore signals, ground signals, posts, materials in box troughs, and other fixtures; towers and foundations for same; signal bells, post, power plants, batteries and wires. bonding rails, and other appliances incident thereto and all other work necessary to complete them; and cost of transportation.

17. TELEGRAPH AND TELEPHONE LINES.

To this account should be charged the cost of constructing telegraph and telephone lines, including conduits, poles, cables, wires, billets, insulators, instruments, and all other materials used; also labor employed in the construction work, cost of all tools used; and cost of transportation.

18. STATION BUILDINGS AND FIXTURES.

To this account should be charged the cost of material and labor expended on station buildings, including cost of transportation, station signs, platforms, sidewalks, excavations, foundations, drainage, water, gas, and sewer pipes and connections, steam-heating apparatus, stoves, electric light and power fixtures including wiring for same, grading and putting grounds in order after buildings have been finished; electric bells, elevators, and all other material, furniture, or fixtures used to complete the buildings; wells for water supply of stations; salaries and expenses of architects; also cost of fences, hedges, turnstiles, etc., around station grounds.

Note. This account should not include the cost of similar buildings on docks, wharves, and piers, which should be charged to account No. 26, Dock and Wharf Property.'

19. GENERAL OFFICE BUILDINGS AND FIXTURES.

To this account should be charged the cost of buildings devoted to general office purposes, the cost of all fixtures thereto attached, and the cost of furniture for the equipment of such buildings.

Note. If the land occupied by general office buildings is not a part of right of way and station grounds, its cost should be charged to account No. 3, "Real Estate."

20. SHOPS, ENGINEHOUSES, AND TURNTABLES.

[18

To this account should be charged the cost of all buildings to be used as shops (including transfer tables), car sheds, or enginehouses (including cinder and drop pits); turntables; plants for furnishing power or for heating and lighting the buildings; platforms, sidewalks, and outhouses in connection therewith; and oil houses, sand houses, storehouses for company's material, scrap bins, appurtenances, etc. This account should include amounts paid for shops, enginehouses, and turntables when erected under contract. If built by the company, there should be charged to this account cost of labor and material; preparing grounds before and clearing up same after construction; foundations; painting; excavation for lining of turntable pits, and of cinder or drop pits inside or outside of enginehouses; foundations for turntables; loading, unloading, and placing turntables in position; levers, tractors, and stops for handling turntables; sewerage systems; connections with water-supply systems; shop wells; architects' fees for drawing plans and supervision of construction; fences and hedges on and around shop grounds; and transportation and inci

dental expenditures. To this account should be charged the cost of tracks laid on transfer tables and turntables and those leading therefrom into shops and enginehouses; also the cost of all tracks laid in any of the buildings above described.

21. SHOP MACHINERY AND TOOLS.

To this account should be charged the cost of machinery and tools placed in shops or enginehouses, including foundations therefor; cost of transportation, loading, unloading, and placing machinery in position. This account includes the cost of stationary engines and boilers, motors, compressors, ash conveyors, shafting, belting, cranes, stationary and portable forges, lifting magnets, hydraulic, pneumatic, and electric tools and machines, and all other machinery and tools in shops and enginehouses, including the small hand tools necessary first to equip a shop.

22. WATER STATIONS.

To this account should be charged the cost of material and labor expended in the construction of water stations for the purpose of supplying locomotives with water, including cost of windmills, pumps, boilers, pumphouses, tanks, tubs, tank foundations, track tanks or troughs, stationary engines, and all fixtures and pipes, standpipes, or penstocks and connections; pipe lines, wells, dams, reservoirs, settling [19 basins, water-purifying plants, and cisterns; cost of transportation; also tools used in the work. This account should not include waterworks, wells, etc., exclusively for supply of shops, power plants, stations, hotels, tenements, or section houses, which should be charged to appropriate accounts.

23. FUEL STATIONS.

To this account should be charged the cost of material and labor expended in the construction of coal platforms, coal sheds, coal-pocket chutes, woodsheds and racks, fuel-oil plants, and all machinery or appliances necessary to equip them for service. This account includes inclines of fuel stations and the cost of tracks laid thereon, tipple cars, buckets and cranes for handling, elevating machinery (including gasoline or other engines for operating), dumping machinery, all appliances for weighing coal in pockets and opening coal pockets, also cost of plants for handling ashes when to be operated in connection with fuel stations, cost of transportation, architects' fees, etc.

24. GRAIN ELEVATORS.

To this account should be charged the cost of grain elevators, including cost of foundations, conveyors, fixtures, and machinery; cost of transportation and other charges incident to construction. This account does not include the cost of small storage elevators at way stations, which are considered to be station buildings.

25. STORAGE WAREHOUSES.

To this account should be charged the cost of storage warehouses, including machinery and fixtures therein; cost of transportation and all other expenditures incident to construction.

Note. The buildings herein referred to are not the ordinary freight warehouses or stations where freight is received for shipment, etc., but warehouses in which merchandise is stored, and which the railway company or others operate as storage warehouses.

26. DOCK AND WHARF PROPERTY.

To this account should be charged the cost of docks, wharves, ferry or other landings, and inclines to transfer steamers, including buildings, structures, coal and ore handling machinery thereon and other appurtenances, dredging of slips, piling, filling cribs, pile protection, building cofferdams, pumping or bailing water, masonry walls or filling, etc., cost of transportaton and all other expenditures incident to construetion, except the cost of tracks. [20 (The cost of ground on which docks or wharves are built and of riparian or waterfront rights in connection therewith should be charged to account No. 2, "Right of Way and Station Grounds.'')

[FIRST REVISED ISSUE.]

27. ELECTRIC-LIGHT PLANTS.

To this account should be charged the cost of labor and material, including cost of transportation, used to put in operation either arc or incandescent lighting plants (when not in connection with station buildings or shop plants, and so covered by account No. 18, "Station Buildings and Fixtures," or No. 20, "Shops, Enginehouses and Turntables"), such as dynamos, engines for running dynamos, wire constituting lines, glass globes, carbon or arc lights, carbonized filament for incandescent lights, poles, hangers for lights, insulators, and every expense incidental to the erection of the plant. When it is necessary to erect a building for an electric-light plant, the entire cost thereof should be charged to this account.

28. ELECTRIC-POWER PLANTS.

To this account should be charged the cost of stations where electric power is generated for operation of trains and cars, whether operated by steam or water power, including the cost of erection of power house and car sheds at power plant; flowage rights; all expenditures for labor and material, reservoirs, dams, penstocks, water wheels, or turbines; engines, boilers and machinery, pumps, condensers, foundations and settings for steam plants; generators, foundations, settings, switch boards, and lighting apparatus for electric-power plants. (Cost of plants for furnishing power at shops should be charged to account No. 20, “Shops, Enginehouses, and Turntables.'')

29. ELECTRIC-POWER TRANSMISSION.

To this account should be charged all expenditures for labor and material for transmission of electricity for power purposes, including span, guard, feed, and overhead trolley wires, poles, crossarms, brackets, insulators, and connections; third rails, including braces, supports and devices for insulating, covering, or protecting; bonding rails, including connecting plugs, insulating mats, plugs, or other devices; switch boards, switches, cut-outs, transformers, etc., (not at power stations or substations); and any other expenditures incurred in connection with the building of lines for the transmission of electric power. [21

30. GAS-PRODUCING PLANTS.

To this account should be charged the cost of labor and material, including cost of transportation, used to put into operation a gas producing or compressing plant complete. When it is necessary to erect a building for a gas-producing plant, the entire cost thereof should be charged to this account.

31. MISCELLANEOUS STRUCTURES.

To this account should be charged the cost of structures of every character, including cost of material, labor, transportation, and all incidental expenses connected therewith, which are permanent and enter into the cost of road, and which are not otherwise herein particularly referred to, and for which no account has been provided; the object being to designate one general classification, to which may be charged the cost of all minor structures, and in this way avoid increasing the number of primary accounts.

32. TRANSPORTATION OF MEN AND MATERIAL.

To this account should be charged the fares of laborers and freight charges on material, outfits, and supplies employed in construction work paid by the railway company and properly chargeable in expenditures for road, but which can not be correctly charged under any other construction account. This account may include such items as fares of contractors, their walking bosses, paymasters, clerks, and storekeepers; of labor agents; of men hired by labor agencies and shipped out on the line who may be employed on any character of work; freight on powder, dynamite, and other explosives, hay, grain, groceries, and other supplies for contractors, stores to be sold to subcontractors, station men, laborers, and others; and other analogous items.