FOR OUTSIDE OPERATIONS-FIRST ISSUE.

STOCK YARDS.

loaders, drovers, drivers, watchmen and policemen; telegraph operators and others engaged in operating telegraph and telephone lines; rent and cost of repairing rented offices, stationery, printing and all other office supplies and expenses of employees whose pay is charged to this account.

Cost of fuel, oil, waste, and supplies for power plants, including cost of putting in fuel and removing ashes; cost of hay, corn, oats, and other feed supplied to stock; straw and other bedding material; water, including amounts paid to municipalities and others, and cost of operating pumping stations; small tools and supplies used by employees whose pay is charged to this account; removing snow and ice from inclosures and approaches; services of inspectors; amounts paid to municipalities and others for light and power, and supplies used in connection therewith; feed for horses and other work animals, shoeing, veterinary services, and stable supplies; and all other expenses incident to running stock yards not otherwise provided for.

Payments for loss of or damage to horses, sheep, cows, hogs, and other animals intrusted to the carrier's care at stock yards, less amounts received from sale of unidentified animals and carcasses and insurance recovered; detecting thieves; and all other payments for loss of or damage to property for which the carrier is liable; also pay and expenses of employees and others as witnesses in suits.

Amounts paid other companies for switching cars, when chargeable to running expenses of stock yards.

Expenses incident to injuries to persons when caused directly in connection with running stock yards; 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 [125 in consultation in relation to the adjustment of claims coming under this head.

Note. When officers above enumerated have supervision over 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 the vice-president, general accountant, and subordinate officers of the accounting department; all other general officers not provided for having direct supervision over stock yards, pay and expenses, or propor. tion 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 papers and periodicals, stationery, printing, and all other supplies 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 services 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; 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 Stock Yards.

Salaries and expenses incurred by a carrier in connection with operating relief departments for the benefit of its Stock Yard Operation, also contributions made by a carrier to such department.

Pensions paid to retired stock-yard 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 buildings, live stock, property or persons against loss, damage, or injury by fire, accident or other causes, when such loss, damage, or injury would otherwise be chargeable to Stock

Yards.

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 damage to property reinsured by them. [126

Note B.-No charge should be made to this account except for additional expense occasioned by the operation of stock yards.

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 ac count Store Expenses" prescribed on page 58 of the Classification of Operat ing Expenses for Steam Roads, Third Revised Issue.

IV. OTHER OPERATIONS-CR.

This account includes cost of loading, unloading, and transferring live stock, feeding, watering, bedding, special services performed upon stock and any other service the cost of which is chargeable to rail department or another outside operation.

Note A.-When the actual cost of such service can not be ascertained, the amount to be credited to this account should be approximated by multiplying the number of head of live stock (or other service unit) handled for carrier's benefit by the average stock-yard expense per head (or other service unit) during the month in which the service was performed.

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 other outside operation.

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15. Commercial Telegraph and Telephone Lines.

Note. See Account No. 17, Classification of Operating Revenues for Steam Roads.

OPERATING REVENUES.

This account includes a carrier's revenue from telegrams, telephone messages, use of receivers, transmitters, switchboards, and other telephone equipment, messenger service, premiums and tolls on money transfers, press and market reports, and all other revenue in connection with the operation of commercial telegraph and telephone lines.

Note. No revenue should be set up for services performed for the benefit of the operating carrier, but the cost of such services should be credited to Operating Expenses, Account No. IV, "Other Operations-Cr.''

Account.

I. Maintenance.

OPERATING EXPENSES.

II. Running Expenses.
III. General Expenses.
IV. Other Operations-Cr.

1. MAINTENANCE.

This account includes:

Telegraph.-Cost of material used (less salvage) and labor expended in repairing and renewing commercial telegraph lines operated by a carrier; also cost of conduits, poles, cross-arms, wire, insulators, cables, cable boxes, instruments, battery jars, switchboards, and all other appurtenances forming a part of the plant; pay of chief line repairmen, linemen, and other employees, and cost of special tools used by them; horse hire, feed and stabling for horses, board and lodging for men, and supplies used by workmen engaged in maintenance and repairs of line.

Telephone.-All expenses similar to the above, incurred in connection with telephone lines, and telephone boxes on telegraph and telephone poles. [128

Pay of work-train enginemen, trainmen, and engine-housemen, and other employees, cost of fuel stores, and other supplies for work-train locomotives and cars and of oil and wicking used in lanterns of work-train enginemen and trainmen while such employees and equipment are engaged on work pertaining to commercial telegraph and telephone lines.

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:

Telegraph.-Pay and commissions of telegraph operators and messengers in telegraph and relay offices other than those employed in dispatching trains and those located at stations who also perform other station work.

Telephone.-Pay of operators and messengers; cost of chemicals, coppers, zines, and other supplies for charging telephone batteries; costs incident to the use of telephone cable lines and conduits, and telephone rents and expenses not otherwise provided for.

Other expenses.-Pay and expenses of superintendent, his clerks and attendants, and incidental office expenses; pay and expenses of censor; cost of chemicals, coppers, zincs, and other supplies for charging batteries; rent, fuel, light, furniture, and other supplies for offices; bicycles and uniforms for messengers; excess payments to telegraph or telephone companies in connection with operation of commercial telegraph and telephone lines; costs incident to rent of telegraph conduits, telegraph lines, and telegraph poles of other companies.

Expenses incident to injuries to persons when caused directly in connection with running commercial telegraph and telephone lines; amount of final judgments, wit ness 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.

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.

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This account includes pay and expenses, or proportion thereof, of vice-president, assistant to the president, assistant to vice-president, general accountant, and subor dinate officers of the accounting department; all other general officers not provided for having direct supervision over commercial telegraph and telephone lines; 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 papers and periodicals, stationery, printing, and all other supplies and expenses connected with 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 services 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; 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 commercial telegraph and telephone lines.

Salaries and expenses incurred by a carrier in connection with operating relief departments for the benefit of its commercial telegraph and telephone service, also contributions made by a carrier to such department.

Pensions paid to retired employees of the commercial telegraph and telephone service 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 buildings, property, or persons against loss, damage, or injury by fire, accident, or other causes, when such loss, damage, or injury would otherwise be chargeable to Commercial Telegraph and Telephone Lines.

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

66

FOR OUTSIDE OPERATIONS-FIRST ISSUE.
COMMERCIAL TELEGRAPH AND TELEPHONE COMPANIES.

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 damage to property reinsured by them.

Note B.-No charge should be made to this account except for additional expense occasioned by the operation of commercial telegraph and telephone lines. [130 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.

IV. OTHER OPERATIONS-CR.

This account includes cost of telegrams, telephone messages, messenger service or other service furnished for the benefit of the rail department or other outside operation.

Note A.-When the actual cost of such service can not be ascertained, the amount to be credited to this account should be approximated by multiplying the number of messages, etc., handled for carrier's benefit by the average telegraph and telephone expense per message during the month in which the service was performed.

Note B.-An amount equal to the total of this account should be charged in the same month to the proper accoun' in Classification of Operating Expenses (Rail) or other outside operation.

[131