FOR OUTSIDE OPERATIONS-FIRST ISSUE.

GAS-PRODUCING PLANTS.

curred, pertain to the outside operation only in so far as they are occasioned by it and are additional to the expenses of the railway.

Law expenses.-Proportion of 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 assistants, and expenses of their offices; fees and retainers for services of attorneys; payments to arbitrators for the adjustment of disputed questions; cost of suits and actions at law, witness fees, 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 law and court expenses not specifically provided for.

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 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 damages to property reinsured by them.

Injuries and damages. All expenses incident to injuries to persons or damage 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 injured persons and attendants; pay and expenses of employees and others, while attending coroners' inquests or engaged as witnesses in law suits 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.

Stationery and printing.-Cost of printing annual and other reports (if any), blank books, blank forms, contracts, and leases; paper, stationery, and stationery supplies used only in general offices and not chargeable elsewhere. Cost of all stationery and printing in connection with litigation, except the printing of briefs, legal forms, testimony, reports, etc. [114 The following is a list of the more important items chargeable under this head:

Other expenses.-Expenditures assignable to "General Expenses" not otherwise provided for.

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 operation.

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12. Canals.

Note. When a carrier operates a barge line on its own canal, the accounts prescribed under head of "Boat Lines" may be combined with those below, and such operation should be called "Canals and Barge Lines;" but items arising from the operation of canals and of barge lines on the canals should not be combined in any one account. In cases of this kind a full statement of the facts and a list of the accounts to be kept must be filed in the office of the Division of Statistics and Accounts of the Interscate Commerce Commission.

OPERATING REVENUES.

This account includes a carrier's revenue from canal tolls, and all other revenue from the operation of canals.

This account includes cost of material used (less salvage) and labor expended in repairing and renewing aqueducts, bridges, canal bed banks, culverts, dams, fences, ferries, houses and structures, locks and lock engines, sluices, tow-paths, walls, weirs, wharves, and all other structures and facilities used in the operation of canals.

Cost of dredging canals, repairs to and renewals of dredging equipment, barges, scows, ferryboats, and floating equipment used incidentally in the operation of canals; horses, wagons, harness and stable equipment; boilers, engines, foundations, bearings for machinery, and all other fixtures and apparatus of electric and steam power plants engaged in the manufacture of power for canal operation; repairs to and renewals of telegraph and telephone lines; expenses of maintaining and operating repair shops for the benefit of canals. [116 Pay of watchmen and ratters; payment of assessments for stre、t repairs, sewers or other public improvements affecting canals. All other expenses incurred in the maintenance of canals not herein provided for.

Expenses incident to injuries to persons when caused directly in connection with "Maintenance;' amount of final judgments, witness fees, and plaintiffs' court costs; pay and expenses, or proportion thereof, of physicians and surgeons, and all medical and surgical supplies; 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.

This account includes salary and traveling expenses of superintendent or manager in charge of canals and his assistant, clerks, bookkeepers, stenographers and attendants in office of superintendent or manager; engineers, firemen and other employees of lighting and power plants; lock engineers and lock tenders; collectors, weighmasters,

bridge tenders, bargemen, ferrymen, watchmen, and policemen; telegraph operators and others engaged in operating telegraph and telephone lines; rent and cost of repairing rented offices, stationery, printing, and all other office supplies and expenses of employees whose pay is charged to this account.

Cost of fuel for power, heating and lighting plants, including cost of putting in fuel and removing ashes; small tools and supplies used by employees whose pay is charged to this account; cost of oil, waste, grease and current supplies used in connection with lock engines and in lock engine houses; small tools and current supplies used on ferryboats, barges, and other craft engaged in the operation of canals, removing snow and ice from towpath, grounds, sidewalks and approaches; payments to other companies and individuals for services chargeable to this account. Payments for damages to or destruction of property caused by overflow of canal, damage to or destruction of boats and barges owned by others than the carrier, less insurance recovered; cost of repairing damage to another company's or person's boats and barges; detecting thieves, detaining vessels, loss of or damage to cargoes through detention or other causes for which a carrier is liable; also pay and expenses of employees and others as witnesses in suits.

Expenses incident to injuries to persons when caused directly in connection with running canals; amount of final judgments, witness fees, and plaintiffs' court costs; pay and expenses, or proportion thereof, of salaries and expenses of physicians and surgeons, medical and surgical supplies; also proportion of pay and expenses of [117 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.

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

III. GENERAL EXPENSES.

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

Rent, cost of repairs of rented buildings and fixtures therein, furniture, expenses of heating, lighting and care of offices, telephone service, telegraph and cable tolls, messenger service, subscriptions to papers and periodicals, stationery, printing, and all other supplies and expenses connected with offices of officers whose pay is charged to this account.

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, stationery, and printing; fees and retainers for services of attorneys not regular employees of a carrier; payments to arbitrators for the settlement of disputed questions; costs of suits and payments of 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 canals.

Salaries and expenses incurred by a carrier in connection with operating relief departments for the benefit of its canal operation; also contributions made by a carrier to such department.

Pensions paid to retired canal employees and expenses in connection therewith. 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 Canals.

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

FOR OUTSIDE OPERATIONS-FIRST ISSUE.

CANALS.

insurance companies for damage to property reinsured by them.

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Note B.-No charge should be made to this account except for additional -expense occasioned by the operation of canals.

Note C.-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 D.-The pay and expenses of purchasing agent, assistant purchasing agent, assistant to purchasing agent, general storekeeper, division storekeeper, and their clerks should be charged to "Material" account through clearing account "Store Expenses" prescribed on page 58 of the Classification of Operat ing Expenses for Steam Roads, Third Revised Issue.

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