13. Grain Elevators. Note. This classification applies to grain elevation, grading, cleaning, mixing, cooling, clipping, transferring, and other services not incidental to transporta tion by rail performed by a carrier in connection with the operation of grain elevators. Elevation is defined as unloading grain from cars or grain-carrying vessels into a grain elevator and loading it out again. It does not include "treatment" or grading, cleaning, and clipping of grain. OPERATING REVENUES. Account. I. II. Elevation and Storage Revenue. L. ELEVATION AND STORAGE REVENUE. This account includes a carrier's revenue from the elevation or storage of grain, whether by a direct charge or an apportionment from freight revenue. II. MISCELLANEOUS REVENUE. This account includes a carrier's revenue from extra storage, bagging, screening, blowing, cooling, clipping, cleaning, mixing, transferring in elevator, and all other extra service or handling not included in the elevation and storage charge or allow ance; loading and unloading to and from boats when not covered by elevation charges, and amounts collected for trimming in boats when performed by elevator employees; amounts received from sale of screenings and sweepings; grain overages; also profit from inspection and insurance on grain in elevators. [120 Account. I. Maintenance. II. Running Expenses. III. General Expenses. OPERATING EXPENSES. IV. Other Operations-Cr. I. MAINTENANCE. This account includes cost of material used (less salvage) and labor expended in repairing and renewing grain elevators, office buildings, fuel and oil houses, machine shops, stationary engine houses, storage sheds, and all other buildings and fixtures used in the operation of a grain elevator service; bins, chutes, spouts, legs, speaking tubes, electric wiring and electric appliances; hopper scales and fixtures, platform scales and all other weigning devices; platforms, cribs, bridges, connecting buildings, water tanks, hydrants, wells, and cisterns. Cost of renewing and repairing boilers, engines, foundations, bearings for machin ery, pulleys, belting, shafting, hoisting and conveying apparatus; cooling bins and apparatus; trippers; machines for scouring, cleaning, screening, and clipping; steam unloading shovels, cranes (electric, steam, etc.), electric dynamos and other machin ery for manufacturing electric power to be used in operation of grain elevators; passenger elevators and appliances; steam and hot water heating fixtures and other permanent machinery; boiler covering; standpipes, hydrants, and other fixtures for water supply; also royalties paid for the use of machinery and payments for perma nent water rights. Cost of painting buildings, removing snow from roofs of buildings, repairing and renewing fences, walls, sidewalks, approaches, bulkheads, and landings; payments of assessments for street repairs, sewers, or other public improvements affecting grain elevator service. Expenses incident to injuries to persons when caused directly in connection with maintenance, amount of final judgments, witness fees and plaintiffs' court costs; pay and expenses, or proportion thereof, of physicians and surgeons, medical and surgical supplies; also proportion of pay and expenses of claim adjusters and their clerks, and pay and expenses of employees and others called in consultation in relation to the adjustment of claims coming under this head. II. RUNNING EXPENSES. This account includes salary and traveling expenses of superintendent or manager in charge of grain elevator service; assistant superintendent or manager, cashiers, clerks; stenographers, bookkeepers, and attendants in office of superintendent or manager; engineers, firemen, foremen, machinemen, oilers, millwrights, carpenters, trimmers, weighers, spoutmen, sweepers, laborers, watchmen, and all others [121 engaged in running grain elevators and regularly employed at elevators in loading and unloading cars and boats; rent and cost of repairing rented offices, janitor service, express charges, water, ice, laundry, stationery, printing, and all office supplies and expenses of employees whose pay is charged to this account; also payments for services of customs officers and inspectors. Cost of fuel for power, heating, and lighting plants, including cost of putting in fuel and removing ashes; cost of small tools and supplies used by employees whose pay is charged to this account; stable expenses, repairs to wagons and harness; removing snow and ice from grounds, sidewalks, and approaches to buildings used in the grain elevator service; payments to other companies and individuals for labor, heat, light, power, detective, and other services chargeable to this account. Cost of grain used to make up shortages in elevator. Expenses incident to injuries to persons when caused directly in connection with running grain elevators; amount of final judgments, witness fees and plaintiffs' court costs; pay and expenses, or proportion thereof, of physicians and surgeons, medical and surgical supplies; also proportion of pay and expenses of claim adjusters and their clerks, and pay and expenses of employees and others called in consultation in relation to the adjustment of claims coming under this head. Note. When officers above enumerated have charge of other departments also, their salaries and expenses should be apportioned among the departments over which they have supervision. III. GENERAL EXPENSES. This account includes pay and expenses, or proportion thereof, of vice-president, assistant to the president, assistant to vice-president, general accountant, and subordinate officers of the accounting department; all other general officers not provided for having direct supervision over grain elevator service; pay and expenses, or proportion thereof, of clerks and attendants in offices of officers above enumerated; traveling and other expenses of such employees. Rent, cost of repairs of rented buildings and fixtures therein, furniture, expenses of heating, lighting, and care of offices; telephone service, telegraph and cable tolls, messenger service, subscriptions to newspapers and periodicals, stationery, printing. and all other supplies and expenses connected with offices of officers whose pay is charged to this account. Pay and expenses or proportion thereof of vice-president and assistants when directly in charge of the law department, all counsel, solicitors, and attorneys, their clerks and attendants, and expenses of their offices; cost of law books, stationery and printing; fees and retainers for service of attorneys not regular employes of [122 a carrier; payments to arbitrators for the settlement of disputed questions; costs of suits and payments of special fees, notarial 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 grain elevators. Salaries and expenses incurred by a carrier in connection with operating relief departments for the benefit of its grain elevator service, also contributions made by a carrier to such department. Pensions paid to retired grain elevator employees and expenses in connection therewith. Premiums made or paid by a carrier to its insurance fund and premiums (except reinsurance premiums) paid by it to insurance companies for insuring elevator buildings, machinery, fixtures, grain in elevators, and other property of persons against loss, damage, or injury by fire, accident, or other causes when such loss, damage, or injury would otherwise be chargeable to Grain Elevators. " Note A.-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 companies, and to it should be credited all amounts recovered from insurance companies for damages to property reinsured by them. Note B.-No charge should be made to this account except additional expense occasioned by the operation of grain elevators. Note C.-When officers and others, above enumerated, have charge of other departments also, their salaries and expenses should be apportioned among the departments over which they have supervision. Note D. The pay and expenses of purchasing agent, assistant purchasing agent, assistant to purchasing agent, general storekeeper, division storekeeper, and their clerks should be charged to "Material" account through clearing account Store Expenses" prescribed on page 58 of the Classification of Operating Expenses for Steam Roads, Third Revised Issue. FOR OUTSIDE OPERATIONS-FIRST ISSUE. IV. OTHER OPERATIONS-CR. This account includes cost of transferring grain from crippled cars, weighing to test scales in service of rail department, and all other elevation performed for the rail department, or other outside operation. Note A.-The amount to be credited to this account should be ascertained by multiplying the number of bushels elevated on company service by the average cost of elevating one bushel. Note B.-An amount equal to the total of this account should be charged in the same month to the proper account in Classification of Operating Expenses (Rail), or of other outside operations. [123 14. Stock Yards. Note. The operation of pens and feeding yards in connection with the transportation of live stock, made necessary by Government regulations, should not be treated as an outside operation. OPERATING REVENUES. This account includes a carrier's revenue from feeding, watering, bedding, and otherwise caring for stock, shearing sheep, dipping sheep and cattle, stabling horses, and all other services; also profit from inspection of, and insurance on stock in yards, and all other revenues in connection with the operation of stock yard service. This account includes cost of material used (less salvage) and labor expended in repairing and renewing pens, fences, runways, platforms, roadways, sidewalks, buildings for housing stock, houses and barns for storing feed, bedding, and other sup plies; grain bins, stock scales, stationary engine houses, water tanks, hydrants, cis terus, chutes, pipes for water, gas and sewers; including cost of excavation and foundations for same. Expenses of maintaining steam and electric power plants for the purpose of fur nishing light, heat, or power to buildings or machinery used in the operation of stock yards; payments cf assessments for street repairs, sewers, or other public improvements affecting stock yards; renewals of horses and other work animals, repairs to and renewals of carts, wagons, and harness used in stock yard service, and all other expenses incurred in the maintenance of stock yards not herein provided for. [124 Expenses incident to injuries to persons when caused directly in connection with maintenance; amount of final judgments, witness fees, and plaintiffs' court costs; pay and expenses, or proportion thereof, of physicians and surgeons, and all medical and surgical supplies; also proportion of pay and expenses of claim adjusters and their clerks, and pay and expenses of employees and others called in consultation in relation to the adjustment of claims coming under this head. II. RUNNING EXPENSES. This account includes salary and traveling expenses of superintendent or manager in charge of stock yards and his assistant, clerks, bookkeepers, stenographers, and attendants in office of superintendent or manager; engineers, firemen, shovelers, and other employees engaged in the operation of heating, lighting or power plants for the benefit of stock yards; foremen, subforemen, yardmen, tallymen, weighmasters, stock |