III. GENERAL EXPENSES.

10. ADMINISTRATION EXPENSES.

This account includes pay and expenses, or proportion thereof, of general officers having direct supervision over parlor and chair car lines; pay and expenses, or proportion thereof, of accountants, chief and other clerks and attendants in offices of officers whose pay is charged to this account; traveling and other expenses of such employees.

Rent and repairs, or proportion thereof, of buildings, and fixtures therein; alterations of partitions and fixtures, furniture, expenses of heating, lighting and care of general offices; cost of atlases, directories, and other books of reference for general office use; telephone service, telegraph messages, messenger service, subscrip tions to newspapers and periodicals; premiums on fidelity bonds of general office employees, and other supplies and expenses connected with offices of officers whose pay is charged to this account.

Law expenses, including pay, or proportion thereof, of official directly in charge of law department, counsel, solicitors, and attorneys, their clerks, and attendants, and expenses of their offices, legal forms and law books, fees and other expenses and costs as provided for in account "Law Expenses," Classification of Operating Expenses for Steam Roads, Third Revised Issue.

Advertising, including pay and expenses of advertising agents, cost of bill posting, etc., printing advertising matter; advertising in newspapers and periodicals for the purpose of securing traffic; postage and express charges on advertising mat ter; and all other expenses for attracting traffic, chargeable to Parlor and Chair Car Service.

Salaries and expenses incurred by a carirer in connection with operating relief departments for the benefit of parlor and chair car lines.

Pensions paid to retired employees of parlor and chair car lines and expense in connection therewith.

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Cost of supplies and such other items of expense in connection with General Expenses, not otherwise provided for.

Note A.-No charge should be made to this account except for additional expense occasioned by the operation of parlor and chair cars.

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.

11. INSURANCE.

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 com panies, for insuring parlor and chair cars while in repair shops of storage yards. 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 operation of parlor and chair cars.

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.

Note B.-Insurance against fire, collision, or other damage to parlor and chair cars in service for which the rail department is responsible should be charged to "Insurance" account in Classification of Operating Expenses for rail lines.

12. STATIONERY AND PRINTING.

This account includes the cost of stationery, stationery supplies, printing, books, and blank forms used in connection with the operation of parlor and chair cars. (Dictionaries, periodicals, technical books, etc., should be charged to accounts 'Superintendence" or "Administration Expenses.'')

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9. Dining and Special Car Service.

OPERATING REVENUES.

Account.

GENERAL ACCOUNTS.

I. Dining and Special Car Revenue.

II. Miscellaneous Revenue.

I. DINING AND SPECIAL CAR REVENUE.

This account includes a carrier's revenue from meals, wines, liquors, cigars, cigarettes, etc., served from dining, cafe, buffet, composite, or similar cars.

II. MISCELLANEOUS REVENUE.

This account includes a carrier's revenue from rent of dining and special cars; also all other revenue from operation of dining and special cars not otherwise provided for.

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1.

DINING AND SPECIAL CARS-REPAIRS.

This account includes cost of material used (less salvage) and labor expended in repairing, painting, varnishing, finishing, and lettering railway dining and special cars (see Note A under this account), and cost of repairing and renewing fur niture 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, rugs, signal and bell cord hangers, speed recorders, stoves, tables, tiles, tool cases, water tanks, ranges and range furniture, kitchen utensils, silverware, dishes, glassware, cutlery, cuspidors, linen, tablecloths, napkins, towels, cooks' and waiters' coats, aprons, caps, etc., and other similar articles and sup plies necessary to equip dining and special cars for service; cost of material [85 used and labor expended in cleaning or scrubbing preparatory to painting; scraping and burning off old paint; repairing seats and chairs; repairing and renewing cur tains and 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 dining and special cars when condemned; also repairs made to dining and special cars of other companies in service of a carrier for which it is responsible; traveling ex penses 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 dining and special 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.

FOR OUTSIDE OPERATIONS-FIRST ISSUE.

DINING AND SPECIAL CAR SERVICE.

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

2.

Note A.-The following cars are classified as dining and special cars; Buffet, Café, Dining, and Special.

Note B.-The word "repairs" as here used includes all repairs to or renewals of the more important or vital parts of dining and special cars, the necessity for which is caused by breakage or failure while in service; also the repairs to dining and special 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.

DINING AND SPECIAL CARS-RENEWALS.

This account includes the original cost (estimated, if not known), record value, or purchase price of all dining and special 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 dining and special cars retired.

3.

Note A.-Dining and special 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 represents the original value of the equipment on hand.

DINING AND SPECIAL CARS-DEPRECIATION.

This account includes a monthly charge representing depreciation on dining and special cars. This monthly charge should be computed at a certain rate per [86 cent on the original cost (estimated, if not known), record value, or purchase price of such dining and special cars. Charges should be made to this account during the life of the dining and special cars, except in cases of dining and special 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 dining and special 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.

4.

Note A.-When dining and special 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, "Dining and Special 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 dining or special car, and, together with the charge to Account No. 2, "Dining and Special CarsRenewals" and value of salvage or amount received from sale, should provide a reserve for replacement of the dining or special car when retired.

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

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

6. EMPLOYEES.

This account includes:

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Pay of car employees.-Pay of conductors, cooks, waiters, porters, and other employees on dining and special cars.

Pay of commissary employees.-Pay of storekeepers, storekeeper's assistants, clerks, porters, and other employees at supply depots and storehouses.

Note.-Pay of conductors, porters, etc., when general to the train should be charged to Operating Expenses (Rail).

7. FUEL AND SUPPLIES.

This account includes:

Fuel.-Cost of all fuel for cooking purposes.

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

Bar supplies.-Cost of wines, liquors, beers, ales, mineral waters, etc.; also cost of liquor licenses for dining and special cars.

Cigars and tobacco.-Cost of all cigars, cigarettes, and tobacco.

Laundry.-Cost of laundry work for dining and special cars, such as laundering tablecloths, napkins, towels, cook 's and waiter's coats, aprons, caps, etc. Miscellaneous.-Rent and cost of supplies for rooms furnished to trainmen.

S. INJURIES AND DAMAGES.

This account includes:

Injuries to persons.-All expenses incident to injuries to persons when caused directly in connection with the operation of dining and special cars; proportion of salaries and expenses of physicians and surgeons, expenses of undertakers, nursing and hospital attendance, medical and surgical supplies, artificial limbs, funeral ex penses, railway, boat, and carriage fares for conveying injured persons and attendants; pay and expenses of employees and others while attending coroner's 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 adjustment of claims coming under this head.

Damage to personal property and other losses.-This account includes 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 directly incident thereto; also pay and expenses of employees and others while engaged as witnesses or called in con- [88 sultation 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 "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, 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.

9. OTHER EXPENSES.

This account includes cost of flowers and plants, soap, scrubbing brushes, brooms. and other articles for cleaning and scouring kitchen and table ware and interiors of