*Numbers refer to folios in brackets on right-hand side of pages, which are in-
serted to preserve page numbers of original issue.

CLASSIFICATION OF REVENUES AND EXPENSES FOR OUT

SIDE OPERATIONS.

I.

Boat Lines.

Note.-Carriers operating a steamship or other boat line as an outside opera tion should use the Classification of Revenues and Expenses for Steamship Com panies, with such modification as may be necessary to give effect to the prin ciples governing the accounts of Outside Operations as stated in the introductory letter on pages 5 to 7 inclusive, of this classification.

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2. Ferry Lines.

Note. This classification applies to the service of ferrying passengers, vehicles. and live stock between the terminal of a rail line and a station or stations with out direct rail connection, or between the terminal of a rail line and the terminal of a connecting rail line, or between ferry stations without direct rail connec tion, where local business is handled. Until other instructions are issued it does not apply to a ferry between rail stations operated only in connection with passenger trains and doing no local business between the ferry terminals.

A ferry is defined as a vessel line operating between points not more than ten miles distant from each other, at least two of which points shall be on opposite sides of a river, harbor, bay, or lake. If stops are made at more than one point. the distance here referred to shall be considered to mean the distance between the points most remote from each other.

The revenues of this operation consist of earnings from local passenger, vehicle, and drovers' traffic (except company material), together with a proportion of revenue from through and local trip, monthly commutation, mileage, and other tickets sold, when such tickets include both rail and ferry transportation. The cost and expense of maintenance and operation of buildings, fixtures, and other property at terminals of a rail carrier used for the exclusive benefit of ferry service, should be charged to Ferry Lines.

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This account includes the revenue of a Ferry Line for transportation of passengers, whether from local sources or based on a proportion of through rail rate.

II. VEHICLE AND LIVE STOCK REVENUE.

This account includes the revenue of a Ferry Line for transportation of vehicles of all classes, such as automobiles, coaches, trucks, wagons, theatrical transfer wagons, wheelbarrows, baby coaches and hand carts, United States mail wagons, baggage transfer wagons, express wagons and milk wagons; horses, cattle and other animals; Government artillery and equipment.

III. CHARTERS.

This account includes revenues from boats loaned to other ferry companies or charter of boats to parties for special purposes.

IV. MISCELLANEOUS REVENUE.

This account includes revenues from boat and station privileges, such as revenue from weighing, vending and other automatic machines located at stations and buildings or on boats; from advertising, from news companies or others for privilege of operating news stands and selling periodicals, fruit. lunch, candies, tobacco, etc.; bootblack privileges, cab-stand privileges; from telephone companies for the privilege of installing and operating telephones at station, and from other similar sources.

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FOR OUTSIDE OPERATIONS-FIRST ISSUE.

FERRY LINES.

I. MAINTENANCE.

1.

DREDGING.

This account includes cost of dredging about ferry slips, bulkheads, piers and wharves, docks and other properties the cost of operating which is charged to Ferry Lines, or for approaches thereto; widening and deepening channels or waterways and removing obstructions therefrom; cost of removing material dredged out; expense of operating tugs, dredges, mud scows, barges and floats, and pay of crews, divers, pilots, and other employees while engaged on such work; salary and expenses, or proportion thereof, of officials in charge of such work, and payments for work done on contract by other companies and individuals.

Note. When dredging is done for the joint benefit of the rail department or other outside operations, the expense of such dredging should be divided among

them.

2. BUILDINGS, FIXTURES, AND GROUNDS.

This account includes all expenses incident to repairing and renewing buildings owned or leased by a carrier and used in its operations of Ferry Lines and maintaining driveways and grounds in connection therewith, as follows:

Buildings.-Cost of material used (less salvage) and labor expended in repairing and renewing ferry stations, buildings, and offices, also ferry station subways and overhead bridges (not public highways) and stairways for approaches to ferry stations; and in painting, glazing, graining, varnishing, papering, calcimining, and decorating buildings; signs on buildings; building permits; cost of land for buildings when chargeable to expenses; removing old structures, and removing snow from roofs of buildings.

The following is a list of the more important structures classified as buildings:

Fixtures.-Cost of fixtures (less salvage), such as bunks, counters, file cases, ice chests, railings, shelving, washbowls, water coolers, etc., when immovable and built in as a part of the structure; also cost of repairing and renewing such fixtures.

Machinery.-Cost of material used (less salvage) and labor expended in repairing and renewing machinery and structures (except tools and machinery chargeable [15 to account Shop Machinery and Tools'') used in connection with buildings, such as air compressors, armatures and fields, ash buckets, ash hoists, belting, boilers, chutes, cisterns, coal buckets, coal buggies, coal pockets, cranes, derricks, dump cars for fuel plants, dynamos and parts, fire engines, fire extinguishers, fire hose, gas pumps, hoists, hose carts, hose reels, hydrants, hydraulic rams, pipe lines, pumps, sand driers, scales for weighing coal for fuel, screens, shafting, standpipes, stationary engines, steam pipes, switchboards and parts (except telegraph and telephone), tipples, tanks, trestles, water troughs, windmills, and wood racks.

Grounds.-Cost of material used (less salvage) and labor expended in repairing and renewing fences, hedges, walls, sidewalks, and streets within the limits of marine repair shop grounds, or immediately adjacent to buildings, cost of operation which is charged to Ferry Lines; dams, ponds, reservoirs, and wells. Payments for assessments for street repairs, sewers, or other public improvements affecting building sites and shop grounds. Cost of laying out, cleaning (except ordinary cleaning performed inci