Purchased power.-Cost of steam, electric, or mechanical power purchased for employment in the manufacturing process, or in lieu of power which would otherwise be generated in stations.

Transmission and distribution:

Overhead line-Labor and expenses.-Pay and expenses of inspectors, patrolmen, testers, and other employees in connection with the operation of overhead transmission and distribution lines; cost of supplies consumed, and miscellaneous expenses incident thereto.

Amounts paid to other companies, firms, or individuals as rents for overhead lines or attachments.

Subway-Labor and expenses.-Pay and expenses of employees in connection with the operation of underground transmission and distribution lines, including ducts, manholes, etc.; cost of supplies consumed, and miscellaneous expenses incident

thereto.

Amounts paid to other companies, firms, or individuals as rent for ducts or other underground structures.

Conductors-Labor and expenses.-Pay and expenses of inspectors, patrolmen, testers, and other employees in connection with the operation of overhead, underground, or submarine conductors of the transmission and distribution system; cost of supplies consumed, and miscellaneous expenses incident thereto.

Substations-Labor and expenses.-Pay and expenses of clerks and attendants at substations; pay and expenses of regulators, brushmen, and other employees in connection with the operation of substation apparatus.

Supplies and expenses incident to the operation of substations, including rents of buildings, telephone and telegraph service, postage, stationery, heat, light, ice, water, furniture and toilet articles; fuses, lubricants, etc.

Storage battery.-Labor and expenses.-Pay and expenses of battery men, inspectors and testers, and the cost of charging and discharging batteries.

Supplies and expenses incident to the operation of storage batteries; cost of acid and distilled water in cells; soda, sponges, brooms, mops, waste, rags, [102 hydrometers, thermometers, automatic cell fillers, rubber hose, gloves and shoes; paint, brushes for boosters and compensators, etc.

Services, transformers and meters-Labor and expenses.-Pay and expenses of employees and supplies consumed in connecting, disconnecting and reconnecting services, turning current on and off, cost of junction fuses, rents of poles and attachments, etc.

Pay and expenses of employees and supplies consumed in setting, removing and replacing transformers, taking inventory of transformers, cost of oil and fuses for transformers, etc.

Pay and expenses of employees of the meter department (except those engaged in repairs); cost of lighting, heating and care of the meter department; setting, removing and resetting meters (except for repairs); inspection of meters in the meter department or premises of consumers; taking inventory of meters; meter seals,

etc.

Consumption-Labor and expenses.-Cost of renewing incandescent lamps in commercial or municipal service (first installation when chargeable to expenses), including delivery and the photometering of incandescent lamps; changing the loca tion of lamp posts, fixtures, cut-outs on series incandescent lamps, etc. Cost of inspection of consumers' premises, including charges for municipal certificates and fire underwriters' inspection certificates, etc.

Cost of setting (when chargeable to expenses), removing, and resetting are lamps in commercial or municipal service; cleaning, trimming, and inspection of arc lamps, including carbons, globes, and other supplies, cartage of supplies, and the expense

of delivery; photometering of arc lamps; changing the location of poles, lamp posts, mast arms, hangers, and ropes; taking inventory of arc lamps, etc.

Material and labor furnished gratuitously to consumers for inside or other work beyond the limits of the distribution system, including cost of responses to com plaints and the improvement of service (except repairs); the replacement or repair of wiring fixtures or electrical appliances; the removal of appliances from place to place, making of reconnections, etc.

Other expenses. All expenditures assignable to "Production Expenses" and not otherwise provided for.

V. GENERAL EXPENSES.

This account includes:

Salaries and expenses of general officers:

Salaries.-Pay of general manager, general superintendent, treasurer, secretary, comptroller, auditor, claim agent, real estate agent, and tax agent; subordinate officers as assistants to officers above enumerated; all other general officers not provided for elsewhere, and salaries and fees of receivers. [103

Expenses. Traveling and other expenses of officers above enumerated.

Note A.-When an officer's duties are restricted to an individual department, his salary and expenses should be charged to such department.

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.

Note C.-Pay and expenses of the purchasing agent, general storekeeper, their assistants and clerks, should be charged to "Material" account through the clearing account "Store Expenses.

Salaries and Expenses of clerks and attendants:

Clerks.-Pay of chief and other clerks of officers specified under the head of "Salaries and Expenses of General Officers," manager of the collection bureau, cashier, paymasters and their clerks, collectors, meter readers or indexers, postmaster, mail clerks, and assistants in the general office.

Attendants.-Pay of the superintendent of the general office building, engineers and firemen of stationary engines (except producing equipment), elevator conductors, pumpmen, watchmen, janitors, and cleaners; telephone operators, messengers, and ushers; porters, cooks, etc., in general offices, and other employees in connection with general offices not provided for elsewhere.

Expenses. Traveling and other expenses of employees above enumerated. General office supplies and expenses.-Rent, repairs of rented buildings and fixtures therein, and alterations of partitions and fixtures; furniture, and all supplies and expenses incident to the heating, lighting, and care of general offices; cost of atlases, directories, and other books of reference for general office use; telephone service, express charges, telegraph and cable tolls, and postage; payments for local messenger service, subscriptions to newspapers and periodicals, and premiums on fidelity bonds of general office employees.

Law expenses.-Pay and expenses of the vice-president and assistants when directly in charge of the law department, all counsel, law solicitors, and attorneys, their clerks and attendants, and expenses of their offices; fees and retainers for services of attorneys not regular employees; payments to arbitrators for the adjustment of disputed questions; costs of suits and actions at law, witness fees not provided for elsewhere, notarial fees and special fees; expenses connected with the taking of depositions; cost of law books, the printing of briefs, legal forms, testimony, reports, etc.; and all other law and court expenses not provided for else

where.

Injuries and Damages.—All expenses incident to injuries to persons or dam- [104 age to property; proportion of salaries and expenses of physicians and surgeons, nursing and hospital attendance, medical and surgical supplies, artificial limbs, expenses of undertakers, funeral expenses, railway and carriage fares for conveying

FOR OUTSIDE OPERATIONS-FIRST ISSUE.

ELECTRIC LIGHT AND POWER PLANTS.

injured persons and attendants; amount of final judgments, and plaintiffs' court costs; also proportion of pay and expenses of claim adjusters and their clerks, and pay and expenses of employees and others engaged as witnesses in lawsuits in connection with personal injuries or called in consultation in relation to the adjustment of claims coming under this head.

Insurance. All amounts paid into an insurance fund or carried to an insurance reserve; premiums (except for reinsurance) paid to insurance companies for the insurance of property against loss or damage by fire, accident, or other causes; and premiums paid to insurance companies for the insurance of persons against injury.

Note.-Premiums paid into an insurance fund should be credited on the books to an "Insurance Reserve" account, to which the amount of all claims for damages to the property covered 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.

Stationery and printing.-Cost of blank books, blank forms, contracts, leases, paper, stationery, and stationery supplies used only in general offices and not otherwise provided for. Cost of all stationery and printing of the law department, except cost of printing briefs, legal forms, testimony, reports, etc.

The following is a list of the more important items chargeable under this head:

Other expenses.-Incidental expenses only-that is, such expenditures assignable to "General Expenses" as are not otherwise provided tor.

VI. OTHER OPERATIONS-CR.

This account includes the cost of service rendered or product furnished to the rail department or another outside operation of the respondent carrier.

Note A.-When the actual cost of such service can not 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 the Classification of Operating Expenses (Rail) or other outside operations. [106

This account includes amounts accruing from the sale of gas to municipalities, commercial consumers, and others for lighting, fuel, or distribution, value of byproducts and residuals and other revenue from gas-plant operation.

To this account should be charged uncollectible accounts, discounts, and other authorized deductions.

II. NONPLANT REVENUE.

This account includes amounts accruing from jobbing, installation, etc., the cost of which is included in operating expenses and inseparable therefrom, and all other revenues not otherwise provided for.

Note. No revenue should be set up by an outside operation for service rendered or product furnished to the operating carrier, but the cost of such service or product should be credited to Operating Expense Account No. VI, "Other Operations-Cr." [107