FOR OUTSIDE OPERATIONS-FIRST ISSUE. 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; cost of suits and payment 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 amusement parks and resorts; salaries and expenses incurred by a carrier in connection with operating relief depart[138 ments for the benefit of amusement parks and resorts, also contributions made by a carrier to such department; pensions paid to retired employees of amusement parks and resorts, 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 Amusement Parks and Resorts. Note A.-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 loss, damage, or injury to persons or 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 loss, damage, or injury to persons or property reinsured by them. Note B.-No charge should be made to this account except for additional expenses occasioned by the operation of amusement parks and resorts. 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 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 ice, water, food supplies, and other material and services furnished the rail department or other outside operations, the cost of which has previously been charged to Amusement Parks and Resorts. Note A.-When the actual cost of such material or service cannot be ascertained, the amount to be credited to this account should be approximated as closely as possible. 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. Note C.-No credit shall be made to this account on account of meals, admission, and other supplies and services furnished employees of the operating carriers at reduced rates, the actual amounts received being simply credited to "Operating Revenues" account. [139 18. Coal Storage Plants. OPERATING REVENUES. This account includes a carrier's revenue from the storage of coal, whether by direct charge or apportionment from freight revenue; also revenue from unloading and reloading coal to and from such storage piles, and all other revenue in connection with the operation of coal storage plants. Note. No revenue should be set up for services performed and material furnished for the benefit of the operating carrier, but the cost of such service or material should be credited to Operating Expenses, Account No. IV, "Other Operations.-Cr." 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 buildings and structures owned or leased by a carrier and used by it in the opcration of "Coal Storage Plants," including fences, coal trestles, coal dumps, coal chutcs, coal pockets, stationary-cngine houses, buildings and rooms used for offices, and for the production of heat, light, water, and power for the exclusive use and teneft of coal storage plants, hydrants, fire hose and plugs, wells, cisterns, foundations, drainage pipes for water and gas, sewers and stationary fixtures appurtenant to such buildings and structures; cost of material used (less selvage) and labor expended in repairing and renewing machinery of all kinds used in the operation of coal storage plants, such as boilers, boiler fittings, and appliances, engines, foundations, bearings for machinery, pulleys, belting, shafting, conveying, hoisting, and dumping apparatus, machinery for the pro- [140 duction of heat, light, water, and power, including generators, generator points, dynamos, switchboards, calles, arc lamps, storage Latteries, transformers, boosters, rheostats, circuit breakers, meters, electric-light wiring, arc lamps, chandeliers, electric-light fixtures, electroliers, furnaces, gas burners, gas pipes, water pipes, radiators, registers, receivers, lubricators, oiling devices, mechanical draft machinery, pumps, feed-water heaters, purifiers, tanks, condensers, coal and ash conveying machinery, mechanical stokers, water and sewer connections, water meters; payments of assessments for street repairs, sewers, or other public improvements affecting coal storage plants, and all other expenses incurred in the maintenance of coal storage plants not herein provided for; expenses incident to injuries to persons when caused directly in connection with maintenance; amount of final judgments, witness fees, and plaintiff's 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 employces and others called in consultation in relation to the adjustment of claims coming under this head. FOR OUTSIDE OPERATIONS-FIRST ISSUE. COAL STORAGE PLANTS. II. RUNNING EXPENSES. This account includes salary and expenses of superintendent, manager, or coal agent in charge of coal storage plants, and his assistant, clerks, bookkeepers, stenographers, and attendants in office of superintendent, manager, or coal agent; rent, and cost of repairing rented offices and fixtures therein; expenses of heating and care of offices; telegraph, telephone, and messenger service, and all other office supplies and expenses of employees whose pay is chargeable to this account; wages of electricians, dynamo-men, engineers, firemen, shoveler, oilers, cleaners, and other employees engaged in the operation of plants for the production of heat, light, water, and power for the exclusive benefit of coal storage plants, including cost of putting in fuel and removing ashes; forcmen, assistant foremen, dumpers, runners, watchmen, laborers, employees engaged in operating or attending to elevating or conveying machinery, and all others employed in the operation of coal storage plant not specified herein; cost of fuel for heat and power, oil for lighting and lubricating, waste, grease, lamps and lamp fixtures, small tools and other supplies used by such employees; amounts paid to municipalities and others for heat, light, water, and power, and supplies used in connection therewith; payments to contractors for loading and unloading coal; premiums on employees' fidelity bonds, payments of claims for loss and damage to coal stored. Amounts paid other companies for switching cars when chargeable to running expenses of coal storage plants; [141 and all other expenses incident to running coal storage plants not otherwise provided for; expenses incident to injuries to persons when caused directly in connection with running coal storage plants; amount of final judgments, witness fees, and plaintiff's 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. 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 officers not provided for having direct supervision over coal storage plants; 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 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 coal storage plants. Salaries and expenses incurred by a carrier in connection with operating relief departments for the benefit of its coal storage service, also contributions made by a carrier to such department. Pensions paid to retired employees of coal storage plants, 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 [142 causes, when such loss, damage, or injury would otherwise be chargeable to Coal Storage Plants. 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 loss, damage, or injury to persons or 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 coal storage plants. 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 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 the cost of handling coal to and from storage and any other service for the rail departments or another outside operation, when such cost has been previously charged to coal storage plants. Note A.-When the actual cost of such service cannot be ascertained the amount to be credited to this account should be approximated as closely as possible. 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. [143 19. Cold-Storage Plants. Note. This classification applies to cold-storage facilities operated by a carrier in outside commercial service. It does not include facilities furnished at stations for the storage of freight in transit or awaiting delivery, the revenues of which are classified in Account No. 14, page 14, of the Classification of Operating Revenues, First Issue. OPERATING REVENUES. This account includes a carrier's revenue from cold storage of commodities and all other revenue derived from operating cold-storage plants. Note A.-No credit should be made to this account for services, materials, and supplies furnished the rail department or other outside operations, but the cost of such services, etc., should be credited to Operating Expenses, Account No. IV. "Other Operations-Cr.'' Note B.-When storage, and other services and supplies are furnished the carrier's employees and others at reduced rates, only the actual amount received shall be credited to this account. Account. I. Maintenance. OPERATING EXPENSES. II. Running Expenses. I. MAINTENANCE. This account includes cost of material used (less salvage) and labor expended in repairing and renewing buildings, permanent fixtures, and machinery owned or leased by a carrier and used by it in the operation of cold-storage plants, including cost of excavation and foundations for same, also repairs and renewals of adjacent buildings used for offices, storage of salt, ammonia, sawdust, shavings, and other materials, buildings for the accommodation of power, lighting, and water plants for the exclu sive benefit of cold-storage plants, platforms, flooring, refrigeration chambers, [144 elevators and machinery therefor, piping, refrigeration machinery, stationary engines, boilers, electrical appliances, including dynamos and motors, are lamps, chandeliers, cisterns, electric wiring, electroliers, furnaces, gas burners, hydrants, scales and shelving and lamps when permanently attached to buildings or platforms, pipes. for water, gas, and sewers, machinery for the production of power, lighting, and water for the exclusive benefit of cold-storage plants, mechanical appliances and appurtenances, such as ash buckets, ash hoists, belting, coal buckets, coal buggies, cranes, derricks, shafting, standpipes, steam pipes, and steam gages; cost of material used (less salvage) and labor expended in repairing and renewing fences, hedges, walls, tracks, runways, sidewalks, and streets within the limits of cold-storage plant grounds or immediately adjacent thereto, driveways and alleys used for receipt and delivery of commodities; payments of assessments for street repairs, sewers, or public improvements, and all other expenses incurred in the maintenance of cold-storage |