This account includes incidental expenses only-that is, such expenses in connection with General Expenses as are not properly chargeable to any of the foregoing

I. PARLOR AND CHAIR CAR REVENUE.

This account includes a carrier's revenue from fares collected from passengers for seats in parlor, observation, and chair cars. To this account should be charged amounts paid for fares refunded, also overcharges paid resulting from use of er

roneous rates.

Note. When foreign currency is accepted for parlor and chair 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.

II. MISCELLANEOUS REVENUE.

This account includes a carrier's revenue from meals, wines, liquors, cigars, and tobacco prepared or served in parlor and chair cars, when such commissary supplies are charged to parlor and chair car service; revenue from rent of parlor and chair cars; and all other revenue from operation of parlor and chair cars not otherwise provided for.

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1. PARLOR AND CHAIR CARS-REPAIRS.

This account includes cost of material used (less salvage) and labor expended in repairing, painting, varnishing, finishing, and lettering railway parlor and chair cars, and cost of repairing and renewing furniture and fixtures thereof, such as brake gear, carpets, cases, chairs, coal boxes, coat hooks, curtains, cushions, electric bells, ice boxes, ice tanks, lamp canopies, lamps (except signal or train), linoleum, mats, matting, pigeonholes, racks, ranges, rugs, signal and tell cord hangers, speed recorders, stoves, tiles, tool cases, water tanks; cost of range furniture, kitchen utensils, cutlery, cuspidors, dishes, tableware, tablecloths, napkins, linen, cooks' and waiters' aprons, coats, and caps, etc., and other similar articles and supplies necessary to equip parlor and chair cars for service when the furnishing of meals is [78 a regular part of service on parlor and chair cars; cost of material used and labor expended in cleaning or scrubbing preparatory to painting; scraping and burning off old paint; reupholstering seats and chairs; repairing and renewing fixtures; cost of electric-lighting fixtures permanently attached to cars; gas tanks, gas gages, and gas, oil, and carburetor lamps; piping and other permanent fixtures used in gas lighting; all appliances used in carburetor lighting permanently attached to and forming part of a car; steam pipes, radiators, and other permanent appliances for heating cars, including steam-heat hose; cost of cutting up parlor and chair cars when condemned; also repairs made to parlor and chair cars of other companies in service of a carrier for which it is responsible. Traveling expenses of employees whose pay is chargeable to this account, and payments of royalties, or for patent rights on brakes, brake fixtures, and other appliances used on parlor and chair cars; also proportion of shop expenses as provided in note following account "Other Expenses. page 55, Classification of Operating Expenses for Steam Roads, Third Revised Issue.

The value of old material released during repairs, insurance recovered, and repayments from other roads, should be credited to this account.

Note. The word "repairs" as here used includes all repairs to or renewals of the more important or vital parts of parlor and chair cars. the necessity for which is caused by breakage or failure while in service; also the repairs to parlor and chair cars damaged through accident or otherwise, necessary to restore them to service; and also renewals of important or vital parts made necessary by reason of age or wear and tear from use.

2. PARLOR AND CHAIR CARS-RENEWALS.

This account includes the original cost (estimated, if not known), record value, or purchase price of all parlor and chair cars condemned, destroyed, or sold, less: (a) Amount previously charged for depreciation up to date of retirement. (b) Scrap value of salvage or the amount received from sale of parlor and chair cars retired.

Note A.-Parlor and chair cars permanently retired from service but held, pending disposition, should be written out of service through this account, and carried in an appropriate material account, at a nominal valuation or at actual scrap value, if determinable.

Note B.-The term "record value" should not be interpreted to mean the value of equipment as it stands in the capital account, unless that account rep resents the original value of the equipment on hand.

3. PARLOR AND CHAIR CARS-DEPRECIATION.

This account includes a monthly charge representing depreciation on parlor and chair cars. This monthly charge should te computed at a certain rate per cent on the original cost (estimated, if not known), record value, or purchase price of such parlor and chair cars. Charges should be made to this account during the life [79 of the parlor and chair cars, except in cases of parlor and chair cars which attain to greater than a normal life; in such cases charges should cease when the difference between the original cost, record value, or purchase price and the estimated scrap value shall have been charged to this account. In case of parlor and chair cars prematurely retired charges to this account should cease with the charges for the month in which such retirement occurs. The sum of the monthly charges during any fiscal year should equal the estimated depreciation during that year.

Note A.-When parlor and chair cars are prematurely retired, the value (less salvage) not previously taken up through charges to this account should be charged, in the accounts for the months in which retired, to Account No. 2, "Parlor and Chair Cars-Renewals," as provided in the text therefor.

Note B.-The sum of the monthly charges to this account should equal the value lost through depreciation in respect to a particular parlor or chair car, and, together with the charge to Account No. 2, Parlor and Chair Cars-Renewals," and value of salvage or amount received from sale, should provide a reserve for replacement of the parlor or chair car when retired.

4. OTHER EXPENSES.

This account includes all expenses in connection with maintenance of equipment not properly chargeable to other "Maintenance'' accounts.

Pay of officers.-Pay of officers directly in charge of the operation of parlor and chair car lines, whose duties are supervising, inspecting, and otherwise directing

the service.

Pay of clerks and attendants.-Pay of chief and other clerks in offices, and porters and attendants in offices of officers whose pay is chargeable to this account. Office and other expenses.-Rent and repairs, or proportion thereof, of rented offices; telephone service; telegraph messages, and cost of heat, light, ice, water, furniture, and supplies (except stationery and printing), such as atlases, dictionaries, directories, maps, newspapers and periodicals for offices of officers whose pay is

FOR OUTSIDE OPERATIONS-FIRST ISSUE.
PARLOR AND CHAIR CAR SERVICE.

charged to this account; incidental office and traveling expenses of such officers and their clerks; premiums on fidelity bonds of such officers and their assistants.

Note. When officers and others, above enumerated, have charge of other departments also, their salaries and expenses should be apportioned among the departments over which thev have supervision.

6. EMPLOYEES

This account includes pay of conductors, porters, cooks, waiters, barbers, and other employees on trains or cars of parlor and chair car lines.

Note.-Pay of conductors, porters, etc., when general to the train are chargeable to Operating Expenses (Rail).

7. SUPPLIES AND COMMISSARY.

This account includes:

Fuel.-Cost of all fuel for cooking purposes.

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Provisions.-Cost of all provisions, such as meats, fish, vegetables, groceries, table water, ice, and similar supplies.

Bar supplies.-Cost of wines, liquors, beers, ales, mineral water, etc., also cost of liquor licenses for parlor and chair cars when liquors are served on such cars. Cigars and tobacco.-Cost of all cigars, cigarettes, and tobacco.

Laundry.-Cost of laundry work for parlor and chair cars, such as laundering towels, tablecloths, napkins, cooks', porters', and waiters' coats, aprons, caps, etc. Miscellaneous.-Rent and cost of supplies for rooms furnished trainmen.

8. INJURIES AND DAMAGES.

This account includes:

Loss and damage.-Payments for settlement of claims for damage, or loss resulting from improper service rendered, and loss, damage or destruction of personal property, including clothing worn or carried by passengers, and all expenses incident thereto; also pay and expenses of employees and others engaged as witnesses or called in consultation in relation to the adjustment of claims coming under this head.

Injuries to persons. All expenses incident to injuries to persons when caused directly in connection with conducting parlor and chair cars; proportion of salaries and expenses 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; pay and expenses of employees and others while attending coroners' inquests or engaged as witnesses in lawsuits in connection with personal injury cases; 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 adjus ment 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 "Administration 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, chief surgeons, 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. [81

9. OTHER EXPENSES.

This account includes cost of brushes, brooms, dusters, soap, etc., for cleaning and scouring interior of parlor and chair cars, and amounts paid other companies and individuals for inside cleaning; flowers and plants; cooks' and waiters' aprons, caps, etc.; uniforms, uniform trimmings, punches, and badges for employees of parlor and chair cars; premiums on fidelity bonds of parlor and chair car employees; amounts paid for hire of parlor and chair cars; and such other supplies and expenses of parlor and chair car service not chargeable to other "Conducting Parlor and Chair Cars' accounts.

Note.-Ordinary train expenses such as heating, lighting, etc., when general to the train, are chargeable to Operating Expenses (Rail).