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TEXT OF CLASSIFICATION OF EXPENDITURES FOR ROAD AND EQUIPMENT.

Special note covering all entries in the accounts included in this classification.Where the consideration in the transaction shown in any entry is anything other than money, the actual consideration must be shown in the entry, and the actual cash value thereof shown in the values columns.

I. ROAD.

1. ENGINEERING.

To this account should be charged salaries and expenses of all engineers, assistants, and axmen; cost of teams for transportation of engineers and men to and from work, or upon trips of inspection of line of work, or incidental thereto; engineers' instruments, rods, chains, axes, hatchets, tapelines, keel or marking chalk, stakes, profile and drawing paper, tracing linen or paper, cross-section paper, transit and level books, cross-section or topographical books, india ink and colors, drawing boards, stools, map cases, fuel, lights, camp equipage, and other analogous items.

2.

Note. When employees enumerated above are engaged in work not chargeable to construction their pay and expenses should be charged to the specific work on which engaged.

RIGHT OF WAY AND STATION GROUNDS.

To this account should be charged the cost of land acquired for roadbed (of necessary width conformable to depth and slopes of excavations and embankments, including borrow pits and waste banks adjoining right of way) and station and terminal grounds; also the cost of land purchased for ingress to or egress from station grounds; salaries and expenses of counsel, right-of-way agent, and engineers and assistants wher specially engaged for such matters; cost of stakes used to denote right-of-way limits; expenses of appraisals, or of juries, commissioners, or arbitrators in condemnation cases; cost of removal of buildings (if upon right of way or station or terminal grounds, and not included in property purchased); commissions paid outside parties for purchase of properties for these purposes; cost of plats, abstracts, notarial fees, recording deeds, etc.; and payments for abutting damages.

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Note.-The estimated salable value of property not required in connection with the operation of the road after completion thereof, but acquired and charged to this account in connection with land needed for right of way and station grounds should, upon completion of the road, be credited to this account and charged to an approriate property account. Where such property is sold upon or prior to the completion of the road, the proceeds of sale thereof should be credited to this account.

3. REAL ESTATE.

To this account should be charged the cost of land acquired for use directly in connection with the operation of the road, but in excess of and in addition to that actually required for roadbed or station or terminal grounds, including all expenses incurred in connection with such acquisition as enumerated in account No. 2, "Right of Way and Station Grounds."

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To this account should be charged the cost of grading roadbed, whether excavations or embankments; clearing and grubbing; dressing slopes of cuts and fills; reconstructing pikes or roads; ditching roadbed; berm ditches; cost of material taken

[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.

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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.

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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 transportation, inspection, and handling (except final distribution).

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 quarries 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.

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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 constructing 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.'')

[FIRST REVISED ISSUE.]

15. CROSSINGS AND SIGNS.

To this account should be charged the cost of labor and material used in constructing 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.

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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

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