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SUPPLEMENT TO THE TEXT OF CLASSIFICATION OF EXPENDITURES FOR ROAD AND EQUIPMENT

FOR STEAM ROADS.

(For interpretations general to this Classification see Cases 115 and 266, Accounting Bulletin No. 1.) I. ROAD.

1. ENGINEERING.

No change.

(For interpretation of this account зee Case 100, Accounting Bulletin No. 1.)

2. RIGHT OF WAY AND STATION GROUNDS.

3. REAL ESTATE.

No change.

No change.

(For interpretation of this account see Case 140, Accounting Bulletin No. 1.) 4. GRADING.

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(For interpretation of this account see Case 102, Accounting Bulletin No. 1.)

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(For interpretation of this account see Case 102, Accounting Bulletin No. 1.)

16. INTERLOCKING AND OTHER SIGNAL APPARATUS.

No change.

17. TELEGRAPH AND TELEPHONE LINES.

No change.

18. STATION BUILDINGS AND FIXTURES.

No change.

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19. GENERAL OFFICE BUILDINGS AND FIXTURES.

20. SHOPS, ENGINEHOUSES, AND TURNTABLES.

No change.

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This account includes all expenses incident to injuries to persons when caused directly in connection with construction of a new road; 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; proportion of pay and expenses of claim adjustors and their clerks, and pay and expense of employees and others called in consultation in relation to the adjustment of claims coming under this head; also witness fees and amount of final judgments.

Note.-This account does not include such expenses incident to injuries to persons as are properly includible in Account No. 35, "Earnings and Operating Expenses during Construction.''

(For interpretation of this account see Case 309, Accounting Bulletin No. 1.) 36. COST OF ROAD PURCHASED.

II. EQUIPMENT.

No change.

37. STEAM LOCOMOTIVES.

No change.

38. ELECTRIC LOCOMOTIVES.

No change.

39. PASSENGER-TRAIN CARS.

No change.

40. FREIGHT-TRAIN CARS.

No change.

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No change.

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(For interpretation of this account see Cases 19 and 101, Accounting Bulletin No. 1.)

48.

OTHER EXPENDITURES.

No change.

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