and attorneys, their clerks and attendants, and expenses of their offices; cost of law books, printing briefs, legal forms, testimony, reports, etc., fees for retainers for service of attorneys not regular employees of a carrier; payments to arbitrators for the settlement of disputed questions; costs of suits and payments of special fees, and witness fees not provided for elsewhere; expenses connected with taking depositions, and all law and court expenses not provided for elsewhere, when chargeable to ferry

service.

30. INSURANCE.

This account includes all premiums made or paid by a carrier to its insurance fund and premiums (except reinsurance premiums) paid by it to insurance companies for insuring buildings, docks, equipment, merchandise in transit, other property, and persons against loss, damage, or injury, by fire, accident, or other causes when such loss, damage, or injury would otherwise be chargeable to Ferry Lines.

Note. The premiums paid by a carrier to its insurance fund should be credited on its books to an "Insurance Reserve" account, to which the amount of all claims for damages to the property covered by its insurance should be charged. To such account should be charged all reinsurance premiums paid insurance com panies, and to it should be credited all amounts recovered from insurance companies for damage to property reinsured by them.

31. RELIEF DEPARTMENT EXPENSES.

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This account includes all salaries and expenses incurred by a carrier company in connection with operating relief departments for the benefit of ferry lines; also contributions made by a carrier to such departments.

32. PENSIONS.

This account includes all pensions paid to retired employees of the ferry service and expenses in connection therewith.

33. STATIONERY AND PRINTING.

This account includes cost of stationery, stationery supplies, printing books, blank forms used in connection with ferry service. (Dictionaries, periodicals, technical books, etc., should be charged to account No. 13, Superintendence.")

The following is a list of the more important items chargeable to this account:

This account includes all expenses in connection with ferry lines not properly chargeable to other "General Expense" accounts. [30

35. GENERAL ADMINISTRATION, JOINT FACILITIES—DR. This account includes a carrier's proportion of "General Expenses" incident to operating joint ferry lines or facilities in connection therewith operated by other

carriers.

Note. The purpose of this account is to show the amounts accruing against a carrier for its proportion of expense of general administration of joint ferry lines or facilities in connection therewith operated by other companies but in the joint use of which a carrier participates. The bill rendered by any creditor against a debtor for the latter's proportion of expense of operation of joint facilities should show the distribution of the total charge among the general accounts as made by the creditor, and such distribution should be adhered to by the debtor.

36. GENERAL ADMINISTRATION, JOINT FACILITIES—CR.

This account includes the proportion of "General Expenses" incident to operating joint ferry lines, or facilities in connection therewith, operated by a carrier, chargeable to other carriers.

Note.-The purpose of this account is to show the amounts accruing in favor of a carrier against other companies for their proportion of the expense of general administration of joint ferry lines or facilities in connection therewith operated by a carrier, but in the joint use of which other companies participate. The bill rendered by any creditor against a debtor for the latter's proportion of expense of operation of joint facilities should show the distribution of the total charge among the general accounts as made by the creditor, and such distribution should be adhered to by the debtor. [31

3. Harbor Terminal Transfers.

Note. This classification applies to the service of transferring freight and passengers in cars by water between the terminal of a rail line and a station of the same line without direct rail connection, or between the terminal of a rail line and the tracks of a connecting carrier, and to the receipt and delivery of less-car-load freight between the carrier's terminals, and docks, wharves, landings, and steamships, and to the receipt and delivery of cattle, grain, and other freight in bulk in lighters, barges, and other vessels; and covers the trans fers operated in New York Harbor and analogous operations elsewhere, if any. In instances where the revenue of this operation consists of an arbitrary allotment from or division of the freight receipts, the revenue should be set up for all the freight handled (except company freight), including freight not routed for lighterage or floatage, but upon which such service was performed as a matter of convenience to the operating carrier, and including freight floated to one floatdelivery point and carted or trucked to another float-delivery point.

The cost of cartage and truckage performed to complete deliveries should not be charged to outside operations.

No revenue should be set up for company freight lightered or floated.

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This account includes a carrier's revenue for the lighterage and foatage of freight. To it should be charged amounts paid other companies or individuals for lighterage.

Note A.-Revenue should be credited to this account on the basis of performed service only.

Note B. No revenue should be set up for service performed for the carrier owning or leasing and operating this transfer service, but the cost of such service, when for benefit of rail operations or other outside operations, should be credited to Operating Expenses, Account No. 36, "Other Operations-Cr."

II. MISCELLANEOUS REVENUE.

This account includes carrier's revenue for extra lighterage, towing outside lighterage limits, and all other towing for which an extra charge is made; wharfage, demurrage, and storage at terminals, the operation of which is charged to harbor terminal transfers; insurance at terminals and afloat when billed out at other than cost; storage afloat, grain overage on boats, pumping performed and water furnished by tugs to outside parties; extra labor, and all other miscellaneous revenue from boats and at terminals, the operation of which is charged to harbor terminal transfers.

To this account should be charged extra lighterage, extra towing, extra labor, storage, wharfage, demurrage, and all other service payable to other companies or individuals when such payments represent revenue collected and credited to this account and not a direct expense.

Note. No revenue should be set up for service performed for the carrier owning or leasing and operating this transfer service, but the cost of such service, when for benefit of rail operations or other outside operations, should be credited to Operating Expenses, Account No. 36, "Other Operations-Cr.'

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