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Numbers refer to folios in brackets on right-hand side of pages, which are inserted to preserve page numbers of original issue.
TEXT OF CLASSIFICATION OF EXPENDITURES FOR REAL PROPERTY AND EQUIPMENT.
I. REAL ESTATE USED IN OPERATION.
This account includes the cost of land acquired for use directly in connection with the operations of the carrier, including the cost of land purchased for ingress to or egress from office grounds; salaries and expenses of counsel and engineers and assistants when specially engaged for such work; cost of removal of buildings upon such grounds not included in property purchased; commissions paid to outside parties for purchase of property for these purposes; cost of plats, abstracts, notarial fees, recording deeds, etc., and payments for abutting damages.
II. BUILDINGS AND FIXTURES USED IN OPERATION.
This account includes the cost of material and labor expended on general offices, local offices, depot offices, stables, garages, blacksmith shops, transfer platforms, docks, wharves, piers, etc., including cost of transportation; signs, platforms, sidewalks, excavations, foundations, drainage; water, gas, and sewer pipes and connections; steam-heating apparatus and stoves; electric light and power fixtures, including wiring for same; grading and putting grounds in order after buildings have been finished; walls, hedges, and fences; electric bells, elevators, and all other material or fixtures used to complete the buildings; salaries and expenses of architects; machinery of all kinds for furnishing heat, light, or power to the buildings.
1. Cars. This account includes the cost, including transportation, of all express, fruit, horse, refrigerator or other cars purchased and owned by the carrier, including all fixtures necessary to equip them for service, such as brake gear, coal boxes, [13 coat hooks, ice boxes, ice tanks, lamp canopies, lamps, pigeonholes, gun racks, signal and bell cord hangers, stoves, and water tanks; electric lighting fixtures permanently attached to cars; gas tanks, gas gages, and gas, oil, and carburetor lamps; piping and other permanent fixtures used in gas lighting; all appliances used in carburetor lighting permanently attached to and forming part of car; steam pipes, radiators, and other permanent appliances for heating cars, including steam-heat hose.
2. Horses. This account includes the cost, including transportation, of all horses and other draft animals purchased for the carrier's use in the conduct of its busi
3. Vehicles.-This account includes the cost, including transportation, of automobiles, wagons, sleighs, and vehicles of similar nature purchased by a carrier for use in the conduct of its business.
4. Other Equipment.-This account includes the cost, including transportation, of all other equipment for offices, stables, and cars, such as office safes, trucks, desks, counters (not built into or permanently attached to buildings), settees, harness, stationary car safes, messengers' safes, guns and revolvers for protection of valua bles in offices or in transit, etc.
AS PRESCRIBED BY THE
IN ACCORDANCE WITH
SECTION 20 OF THE ACT TO REGULATE COMMERCE