16. Hotels and Restaurants. Note. The operation of hotels, restaurants, and lunch rooms located upon premises operated as amusement parks and resorts may, at the discretion of the carrier, be combined with Account No. 15, "Amusement Parks and Resorts." OPERATING REVENUES. This account includes a carrier's revenue at hotels, restaurants, and station lunch counters, from boarding, room rent, lunches and meals furnished, receipts from sale of tobacco and cigars, wines and liquors, newspapers, periodicals, baths, tonsorial services, billiard rooms and bowling alleys, laundry work when done for patrons and guests, special privileges, and all other revenues in connection with hotels, restaurants and lunch counters. To this account should be charged amounts refunded for unused meal tickets and coupons, and other refunds of amounts previously credited to this account. Note A.--No revenue should be set up for services or supplies furnished for the benefit of the rail department or another outside operation of the operating carrier, but the cost of such services or supplies should be credited to Operating Expenses, Account No. IV, "Other Operations-Cr." Note B.-When meals are furnished employees and others at reduced rates. only the actual amount received for such meals shall be credited to this account. Account. I. Maintenance. II. Running Expenses. I. MAINTENANCE. OPERATING EXPENSES. This account includes cost of material used (less salvage) and labor expended in repairing and renewing buildings, stationary fixtures and grounds owned or leased by a carrier and used by it in the operation of hotels, restaurants, and station lunch rooms, counters, steam tables and all other appurtenances thereto; including [132 hotel buildings and fixtures, stables, barns, detached cottages operated in connection with hotels, other buildings used in connection with the operation of hotels and restaurants to accommodate plants for heating, lighting, and the production of power and ice for the exclusive benefit of such operations; and the equipment thereof; restaurant buildings and rooms occupied by station restaurants in buildings owned or leased by the carrier when the cost of repairing same can be ascertained; cost of material used (less salvage) and labor expended in repairing and renewing stationary fixtures for supplying buildings, rooms and grounds with heat, water, light, and drainage, such as water pipes, hydrants, gas pipes, water-closets, sewers, fixed wash bowls and bath tubs; freight and passenger elevators; cost of laying out, cleaning, grading, draining, mowing, and beautifying grounds when for the exclusive benefit of hotels and restaurants, including cost of trees, plants, and shrubs; payments of assessment for street repairs, sewers, or other public improvements affecting hotel FOR OUTSIDE OPERATIONS-FIRST ISSUE. HOTELS AND RESTAURANTS. and restaurants, and all other expense incurred in the maintenance of the above facilities not specified herein; expenses incident to injuries to persons when caused directly in connection with maintenance; amount of final judgments, witness fees and plaintiff's 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 employees and others called in consultation in relation to the adjustment of claims coming under this head. II. RUNNING EXPENSES. This account includes salary, traveling, entertainment, and other expenses of superintendent and manager in charge of hotels and restaurants, his assistant superintendents or managers, clerks, bookkeepers, stenographers, attendants; pay of engineers, firemen, shovelers, and others employed in hotel and restaurant service, or in plants operated for the exclusive benefit of hotels and restaurants for the production of heat, light, water, ice, power, etc.; stewards, housekeepers, storekeepers, checkers, linen clerks, butchers, chefs, cooks, kitchen help, maids, porters, elevator men, bell boys, hat and cloak room attendants, waiters, waitresses, laundresses, runners, barbers, employees in pool and billiard rooms and bowling alleys; advertising; cost of stationery, printing, newspaper, telegraph, telephone and messenger service, and all other office supplies; salaries and expenses of all other employees whose pay is charged to this account; premiums on their fidelity bonds; rent and cost of repairing buildings and rooms used as offices and fixtures therein; cost of fuel, oil, waste, and supplies for зtationary boilers and engines, heating, lighting, water, ice plants, etc., and supplies used in connection therewith; cost of fuel and gas for heating, [133 cooking, and lighting; amounts paid for water, ice, electric light, toilet and lavatory supplies; cost of cleaning, repairing, and renewing furniture and equipment, such as carpets, matting, washstands, beds, bedding, wardrobes, bureaus, clothestrees, tables, chairs, stools, kitchen utensils, crockery, glassware, silverware, knives, forks, spoons, table linen, coffee urns, file cases, ice chests, railings, shelving, counters, water coolers, wash bowls, uniforms, uniform trimmings, badges, desks, and cash registers; cost of repairing and renewing omnibuses, baggage wagons and similar vehicles; feed, bedding, care, veterinary service for and replacement of horses and other work animals when used in connection with running hotels and restaurants; licenses for saloons, bars, and cigar stands; certificates of elevator and boiler inspection and other similar expenses; expense of furnishing free lunch in saloons; cost of food supplies, wines, liquors, tobacco, cigars, and all other material and supplies applicable to this account issued for use or sold during the period under consideration; expenses incident to injuries to persons when caused directly in connection with running hotels and restaurants; amount of final judgments, witness fees and plaintiff's 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. 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 president, assistant to the vice-president, general accountant, and subordinate officers of the accounting department; all other general officers not provided for having direct supervision over hotels and restaurants; pay and expenses, or proportion thereof, of clerks and attendants in offices or officers above enumerated, traveling and other expenses of such employees; rent and cost of repairs of rented office 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 the 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; [134 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, when chargeable to the services herein included; salaries and expenses incurred by a carrier in connection with operating relief departments for the benefit of its hotels and restaurants, also contributions made by a carrier to such department; pensions paid to retired employees of the hotel and restaurant service, 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 buildings, 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 Hotels and Restaurants. Note A.-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 loss, damage, or injury to persons or 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 loss, damage, or injury to persons or property reinsured by them. Note B.-No charge should be made to this account except for additional expense occasioned by the operation of hotels and restaurants. 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 Operating Expenses for Steam Roads, Third Revised Issue. IV. OTHER OPERATIONS-CR. This account includes the cost of service, materials and supplies furnished the rail department or other outside operations when such services, materials, and supplies have been charged to operating expenses of hotels and restaurants; laundry work, ice, water, food supplies, etc., furnished steamship lines, boat lines, sleeping and parlor car service, dining car service, amusement parks and resorts, or other operations. Note A.-When the actual cost of such service cannot 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 Classification of Operating Expenses (Rail) or other outside operations. Note C.-No credit shall be made to this account for meals, hotel accommo dations or other facilities furnished employees or others at reduced rates, the actual amounts received being simply credited to "Operating Revenues' account. [135 17. Amusement Parks and Resorts. Note. This classification, at the direction of the carrier, may include "Hotels and Restaurants' located on the premises of amusement parks and resorts and operated in connection therewith. OPERATING REVENUES. This account includes amounts received by a carrier for admission to amusement parks and places of entertainment and recreation therein contained, when operated by the carrier, such as roller skating rinks, bowling alleys, theaters, menageries, playhouses, bath houses, swimming pools, dance halls, and billiard rooms, including use of equipment or privileges in connection therewith; receipts from sale of food and refreshments at lunch counters, eating houses, cafés, saloons, cigar stands, ice cream and soda water booths or parlors, and other similar places; rent of cottages and other dwellings or portions thereof for the season or shorter periods; services of guides, trappers, fishermen, drivers, and other employees when charged for at other than cost; hire of horses, equipage, boats, launches, and canoes; use of golf links and tennis courts, payments from concessionaires and receipts from other sources and facilities for entertainment, recreation, and accommodation operated in connection with amusement parks and resorts. Note A.-No credit should be made to this account for services, material, and supplies furnished to the rail department or other outside operations, but the cost of such service, etc., should be credited to Operating Expenses, Account No. IV, "Other Operations-Cr.'' Note B.-When meals, admission, and other supplies and services are furnished to the carrier's employees at reduced rates, only the actual amount received shall be credited to this account. This account includes cost of material used (less salvage) and labor expended in repairing and renewing buildings, stationary fixtures and grounds owned or [136 leased by a carrier and used by it in the operation of amusement parks and resorts, and maintaining driveways, sidewalks, and fences connected therewith, including buildings used in the production of heat, power, light, ice, and refrigeration, and the equipment thereof; payments of assessments for street repairs, sewers, or other public improvements affecting amusement parks and resorts; cost of laying out, cleaning, grading, draining, mowing, and beautifying grounds, landscape gardening, including cost of trees and shrubs, and all other expense, not otherwise specified herein, incurred in the maintenance of amusement parks and resorts; 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 sup plies; also proportion of pay and expenses of employees and others called in consulta. tion in relation to the adjustment of claims coming under this head. II. RUNNING EXPENSES. This account includes salary, traveling, entertainment, and other expenses of superintendent or manager in charge of amusement parks and resorts, and his assistant; clerks, bookkeepers, stenographers, and attendants in office of superintendent or manager, advertising agents, porters, janitors, ticket sellers, gatemen, policemen, and watchmen; pay of employees engaged in operating heating, lighting, ice, power, and water plants, and other appurtenances, and all other employees engaged in running roller skating rinks, boathouses, bowling alleys, theaters, playhouses, bath houses, dance halls, billiard rooms, lunch counters, eating houses, cafès, buffets, saloons, cigar stands; confectionery, ice-cream and soda-water parlors or booths; wash rooms and lavatories; also pay and expenses of guides, trappers, fishermen, drivers, attendants at golf links and tennis courts, employees in charge of boats, launches, swimming pools, bathing beaches, and all others engaged in conducting amusement parks and resorts; cost of stationery, printing, advertising, newspapers, telegraph, telephone, and messenger service; premiums on fidelity bonds, and all other office supplies and expenses of employees whose pay is chargeable to this account; rent and cost of repairing rented buildings and rooms used for offices and fixtures therein; cost of fuel, oil, waste, and supplies for stationary boilers and engines, heating, lighting, water, ice, and refrigeration plants; fuel and gas for heating, cooking, and lighting; amounts paid for water, ice, electric light, toilet and lavatory supplies; supplies for roller skating rinks, bowling alleys, theaters, playhouses, bath houses, boathouses, dance halls, billiard rooms, cottages, golf links and tennis courts, including cost of small articles of furniture and equipment in connection therewith; cost of carriages, rigs, and other vehicles; boats and launches; [137 feed, harness, shoeing, stabling, and renewals of horses and other work animals; cost of small articles of furniture and utensils used in the operation of lunch counters, eating houses, cafés, saloons, cigar stands, ice cream and soda-water booths or parlors, confectioneries, and other places for the sale of food and refreshments; amounts paid for licenses for saloon bars, cigar stands, and other privileges, certificates of elevator and boiler inspection and other similar expenses; cost of food supplies, wines, liquors, tobacco, cigars, and all other materials and supplies applicable to this account issued for use or sold during the period under consideration; expenses incident to injuries to persons when caused directly in connection with running amusement parks and resorts; 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. Note. When officers above enumerated have supervision over other departments also, their salaries and expenses should be apportioned among the depart ments 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 the vice-president, general accountant, and subordinate officers of the accounting department, and all other general officers not provided for having direct supervision over amusement parks and resorts; 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 office buildings and fixtures therein, furniture, expense 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 for offices of officers whose pay is charged to this account; pay and |