FOR OUTSIDE OPERATIONS-FIRST ISSUE.

CAB AND OMNIBUS SERVICE.

pay of chief and other clerks, accountants, cashiers, and all other employees of officers whose pay is charged to this account.

Rent, and cost of repairing rented offices, rent and cost of telephone service, telegraph messages, heat, light, ice, water, furniture and supplies (except stationery and printing) for offices of officers whose pay is charged to this account; incidental office and traveling expenses, subscriptions to newspapers and periodicals, and premiums on fidelity bonds of such officers and their assistants; uniforms, uniform trimmings and badges for such employees; expenses of photographing buildings, structures and equipment.

Note A.-When employees enumerated above are engaged in work not chargeable to cab and omnibus service, their pay and expenses should be charged to specific work on which engaged.

Note B.-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.

6. DRIVERS AND CHAUFFEURS.

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This account includes pay of all drivers and chauffeurs employed in cab and omnibus service.

7. HORSES-FEED AND CARE.

This account includes cost of hay, corn, oats, and other feed and similar supplies for horses and freight and express charges on same; cost of shoeing, veterinary services; cost of medicine and all other expenses for the proper care of horses.

8. STABLE SUPPLIES AND EXPENSES.

This account includes:

Pay of employees.-Pay of stable or garage superintendent, foremen, hostlers, watchmen at stables, garages, and repair shops.

Heating. Cost of, or payments for, fuel, water, steam, and supplies used for heating stables and garages.

Lighting.-Cost of, or payments for, lighting grounds, stables, garages; gas, oil, electric current, carbons, incandescent lamps, and other supplies used in lighting stables, garages, and street approaches thereto.

Other expenses.-Rent of stable buildings, garages, blacksmith shops, and repair shops; cost of furniture and renewals and repairs thereof; telephone service, express. charges, supplies, hand implements for handling baggage at stables, power for elevators, oil and wicking used in lanterns of watchmen and other employees in and about stables; uniforms, uniform trimmings and badges for employees whose pay is charged to this account; cleaning cess pools, vaults, manure pits; cost of, or payments for, removing manure or other stable refuse. Cost of supplies and all other stable expenses necessary to prepare vehicles for service, including gasoline, purchased current for automobiles, lubricants, etc.; cleaning vehicles and other similar expense. Payments for vehicle licenses.

Payments for water, washing towels, sprinkling about stables; also premiums on fidelity bonds of employees whose pay is charged to this account.

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

Loss and damage.-Payments for loss, damage, or destruction of baggage or other personal property, including clothing carried as baggage, damage to clothing worn by persons not in accident; and all expense directly incident thereto, including services and expenses of employees or others while engaged as witnesses in law suits in connection with cases involving loss or damage to baggage, less insurance and amount received from sale of unclaimed and damaged baggage.

Damage to property.-Payments for damage to or destruction of buildings, lands, fences, vehicles, or any other property (except baggage, as provided for in previous paragraph), whether occasioned by fire, collision, or otherwise, less insurance. Payments for detecting thieves; also pay and expenses of employees and other witnesses in suits.

Note A.-Expenses, not otherwise provided for, in connection with the conduct of suits should be charged to account "Law Expenses, " but the amount of final judgments, including plaintiffs' court costs, should be charged to this account.

Note B.-The pay and expenses of claim adjusters, clerks, and others, whose pay can not be actually allocated to any case, should be divided equally among personal injury and other claims over which they have supervision.

10. INJURIES TO PERSONS.

This account includes all expenses incident to injuries to persons when caused directly in connection with cab and omnibus service; proportion of expenses and salaries of physicians and surgeons, expenses of undertakers, nursing and hospital attendance, medical and surgical supplies, artificial limbs, funeral expenses, railway. boat, and carriage fares for conveying injured persons and attendants; also proportion of pay and expenses of claim adjusters and their clerks, and pay and expenses [65 of employees and others engaged as witnesses, attending coroners' inquests or called in consultation in relation to the adjustment of claims coming under this head.

Note A.-Expenses not otherwise provided for in connection with the conduct of suits should be charged to account "Law Expenses," but the amount of final judgments, including plaintiffs' court costs, should be charged to this account. Note B. The pay and expenses of claims adjusters, clerks, and others whose pay can not be actually allocated to any case, should be divided equally among personal injury and other claims over which they have supervision.

FOR OUTSIDE OPERATIONS--FIRST ISSUE.

CAB AND OMNIBUS SERVICE.

11. OTHER EXPENSES.

This account includes all expenses in connection with cab and omnibus service not properly chargeable to other "Running Expenses'' accounts.

This account includes pay and expenses, or proportion thereof, of vice-president, assistant to president, assistant to vice-president, general accountant, and subordi nate officers of the accounting department; all other general officers not provided for having direct supervision over cab and omnibus service; pay and expenses, or proportion thereof, of clerks and attendants in offices of officers above enumerated; traveling and other expenses of such employees.

Proportion of rent, cost of repairs to 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, and all other supplies and expenses connected with offices of officers whose pay is charged to this account.

Note A.-No charge should be made to this account except for additional expenses occasioned by the operation of cab and omnibus service.

Note B.-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.

13. LAW EXPENSES.

This account includes 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, printing briefs, legal forms, testimony, reports, etc., fees and 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 for 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 Cab and Omnibus Service.

14. INSURANCE.

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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 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 Cab and Omnibus Service.

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 companies, and to it should be credited all amounts recovered from insurance companies for damage to property reinsured by them.

15. RELIEF DEPARTMENT EXPENSES.

This account includes all salaries and expenses incurred by a carrier company in connection with operating relief departments in connection with the operation of Cab and omnibus service, also contributions made by carrier to such department.

16. PENSIONS.

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

17. STATIONERY AND PRINTING.

This account includes the cost of stationery, stationery supplies, printing, books, and blank forms used in connection with cab and omnibus service. (Dictionaries, periodicals, technical books, etc., should be charged to account "Superintendence.") The following is a list of the more important articles chargeable to this account: Pens, for writing and drawing,

Adding machines,

Eyelets,

Addressographs and sup- Forms,

Fuel tickets,

Pins,

plies,

'Arm rests,

Baggage checks,

Binders,

Blank books,

Glass pens,

Hectographs,

Indexes,

Legal-cap paper,

Letter paper,

Manifold paper,

Manifold pens,

Mimeographs,

Mucilage,

Mucilage brushes,

Neostyles,

Note paper,

Notices,

Numbering stamps,

Oil paper,

Paper baskets,

Orders,

Paper,

Paper clips,

Paper cutters,

Paper fasteners,

Paper files,

Paper weights,

Papyrographs,

Parchment paper,

Punches,

Rubber bands,

Rubber stamps,

Rulers,

Ruling pens,

Scrapbooks,

Sealing wax,

Seals,

Shears,

Pencils, for writing and Wastebaskets,

drawing,

Water colors.

Water holders,

Wrapping paper,

Wringers for copying presses.

This account includes cost of all supplies and expenses in connection with cab and omnibus service not properly chargeable to other "General Expenses' accounts.

IV. OTHER OPERATIONS CR.

To this account should be credited the cost of transferring baggage or other articles, trucking, etc., by equipment of cab and omnibus service used in the service of other departments, and all services performed by horses and vehicles or employees of the cab and omnibus service for the benefit of the rail department or other outside operations.

Note A.-If the actual cost of performing such service can not be ascertained, an amount equitably approximating cost should be credited to this account. Note B.-The total of this account should equal amounts charged in the same month to appropriate accounts in the classification of rail lines or other outside operations.

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This account includes a carrier's revenue from the sale of berths and seats in sleeping cars. To this account should be charged amounts paid 10r fares refunded, also overcharges paid resulting from use of erroneous rates.

II.

Note. When foreign currency is accepted for sleeping-car accommodations and taken into account at face value, the amount of premium or discount resulting from redemption of such currency should be adjusted through, this account.

COMMISSARY REVENUE.

This account includes a carrier's revenue from meals, wines, liquors, cigars, and tobacco furnished passengers and employees when such commissary supplies are charged to Sleeping-Car Service.

III. MISCELLANEOUS REVENUE.

This account includes revenue from rent of sleeping cars; also all other revenue from operation of sleeping cars not otherwise provided for.

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