plants not herein provided for; expenses for 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.

II. RUNNING EXPENSES.

This account includes salary and expenses of superintendent or manager in charge of cold-storage plants and his assistant; clerks, bookkeepers, stenographers, and attendants in the office of superintendent or manager; wages and expenses of elec tricians, dynamomen, engineers, firemen, employees of plants operated for the produc tion of power, light, and water for the exclusive benefit of cold-storage plants, foremen, subforemen, checkers, laborers, solicitors, collectors, and other employees en gaged in running cold-storage plants, not specified herein; cost of stationery and printing, newspapers, telegraph, telephone, and messenger service; premium on fidelity bonds and all other office supplies and expenses of employees whose pay is chargeable to this account; rent, and cost of repairs to rented offices, including fixtures; cost of fuel, oil, grease, waste, and supplies for electric equipment, stationary boilers, engines, and plants for production of power, light, and water, including cost of putting in fuel and removing ashes; amounts paid to municipalities and others for light, power, water, and supplies used in connection therewith; small tools and supplies used by employees whose pay is chargeable to this account, including brooms, saw- [145 dust, hay, buckets, hose, carts, trucks, lamps (except when permanently attached to buildings and platforms), lamp fittings, lamp chimneys, lanterns, lantern globes and fittings, oil, picks, ice skids, ice tongs, tamping poles, pails, pinch bars, ropes, ice trucks, pike poles, axes, saws, shovels, sledges, etc., wicks for lanterns and lamps; removing snow and ice from inclosures and approaches; payments for certificates for elevator and boiler inspection, scale tests, and other similar expenses; cost of ammonia and other materials used during the period under consideration; and all other expenses of running cold-storage plants not provided for herein; expenses incident to injuries to persons when caused directly in connection with running cold-storage plants; 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 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 subor dinate officers of the accounting department; all other general officers not provided for having direct supervision over cold-storage plants; pay and expenses, or propor tion 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 news papers and periodicals, stationery, printing, and all other supplies connected with offices or officers whose pay is chargeable 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 spe cial fees; notarial fees, and witness fees not provided for elsewhere; expenses connected with taking depositions, and all law and court expenses not provided for

FOR OUTSIDE OPERATIONS-FIRST ISSUE.
COLD STORAGE PLANTS.

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elsewhere, when chargeable to cold-storage plants; salaries and expenses in curred in connection with operating relief departments for the benefit of its coldstorage plants, also contributions made by a carrier to such department; pensions paid to retired cold-storage plant 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 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 Cold-Storage Plants.

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 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 damage to property reinsured by them.

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

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 Expenses for Steam Roads, Third Revised Issue.

IV. OTHER OPERATIONS-CR.

This account includes cost of storage, services, material, and supplies furnished the rail department or other outside operations, the cost of which has been charged to -old-storage expenses.

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.

Note C.-No credit should be made to this account, when storage, services, material, and supplies are furnished to th carrier's employees and others, at reduced rates, the actual amounts received being simply credited to "Operating Revenues' account.

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This account includes a carriers' revenue from sale of natural or manufactured ice and distilled water; and all other revenue in connection with operating commer cial ice-supply plants.

Note A. No credit should be made to this account for services, ice water, etc., furnished to the rail department or other outside operations, but the cost of such services, etc., should be credited to Operating Expenses, Account No. IV, "Other Operations-Cr."

Note B.-When ice, water, and other services and supplies are furnished to the carrier's employees at reduced rates, only the actual amount received shall be credited to this account.

Account.

I. Maintenance.

OPERATING EXPENSES.

II. Running Expenses.
III. General Expenses.
IV. Other Operations-Cr.

I. MAINTENANCE.

This account includes cost of material used (less salvage) and labor expended in repairing and renewing buildings, permanent fixtures and machinery owned or leased by a carrier and used by it in the operation of commercial ice-supply plants, including cost of excavation and foundations for same, also buildings and rooms used for offices, storage of salt, ammonia, sawdust, hay, shavings, and other materials; stables; buildings for the accommodation of heating, power, lighting, water, and ice plants for the exclusive benefit of commercial ice-supply plants; icing platforms, bunks, and ladders when permanently attached to buildings; are lights, chandeliers, cisterns, chutes electric wiring, electroliers, furnaces, gas burners, hydrants, ice scales, lamps when permanently attached to buildings and platforms, pipes for water, gas and sewers, radiators, registers, water tarks and wells, machinery for hoisting and crushing ice and producing heat, power, light, and water for the exclusive [148 benefit of commercial ice-supply plants; stationary engines and boilers; dynamos and parts; mechanical appliances and appurtenances, such as ash buckets, ash hoists, belting, coal buckets, coal buggies, cranes, derricks, shafting, standpipes, switchboards and parts (except telegraph and telephone) steam pipes and steam gages; cost of material used (less salvage) and labor expended in repairing and renewing fences, hedges, walls, sidewalks, and streets within the limits of commercial ice-supply plant grounds or immediately adjacent thereto, driveways and alleys used for receipt of materials and delivery of ice, distilled water and other products; payments of assessments for street repairs, sewers, or other public improvements, and all other expense incurred in the maintenance of commercial ice-supply plants 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

FOR OUTSIDE OPERATIONS-FIRST ISSUE.
COMMERCIAL ICE-SUPPLY PLANTS.

clerks, and pay and expenses of employees and others called in consultation in relation to the adjustment of claims coming under this head.

The cost of repairs and renewals of machinery, such as vats, piping, truck hoists, chutes, cranes, ice machines, condensers, filters, dynamos, motors, engines, and boilers used exclusively in the manufacture of ice, distilled water, and other products, and machinery used in cutting, loading, and storing natural ice at ponds or other bodies of water, should be charged to stock or carried to an appropriate clearing account and distributed therefrom to the account affected according to the ratio which the hours that such machinery was engaged in each class of service bears to the total hours the machinery was operated during the month.

Note. When machinery, a part of the cost of maintaining which is chargeable to the current month's Maintenance" account, is also operated for the production of artificial ice, distilled water, or other by-products of artificial ice manufacture, or for storing natural ice, the cost of maintenance thereof should be carried to clearing account and distributed therefrom to stock accounts for ice, distilled water and other products manufactured and to " "Maintenance, "" according to the relative proportion which the hours of each class of service bear to the total hours the machinery was operated during the month.

II. RUNNING EXPENSES.

This account includes salary and traveling expenses of superintendent or manager in charge of commercial ice-supply plants and his assistants, clerks, bookkeepers, stenographers, and attendants in office of superintendent or manager; proportion of salaries and expenses of station agents having supervision of icing stations and of such of their station forces as are engaged at work appertaining thereto; wages and expenses of electricians, dynamomen, engineers, firemen, employees of plants [143 operated for the production of heat, power, light, and water for the exclusive benefit of commercial ice-supply plants, foremen, subforemen, laborers, drivers and their assistants, solicitors, collectors, and other employees engaged in running commercial ice-supply plants not specified herein; cost of stationery, printing, 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 repairs to rented offices and fixtures; cost of fuel, oil, grease, waste, and supplies for electric equipment, stationary boilers, and engines and plants for the production of heat, power, light, and water, including cost of putting in fuel and removing ashes; amounts paid to municipalities and others for heat, power, light, water, and supplies used in connection therewith; small tools and supplies used by employees whose pay is chargeable to this account, including cant hooks, fire extinguishers, fire buckets, hose, ice carts, lamps (except when permanently attached to buildings), lamp fittings, lamp chimneys, lanterns, lantern globes and fittings, oil, picks, pails, pinch bars, pike poles, ropes, saws, scales, scoops, shovels, skids, sledges, tongs, tamping bars, waders, and wicks for lamps and lanterns; feed, shoeing, stabling, care and renewals of horses and other work animals; repairs and renewals of harness, wagons, and other vehicles; removing snow and ice from inclosures and approaches; payments for certificates of elevator and boiler inspection, scale tests, and other similar expenses; amounts paid other companies for switching cars when chargeable to running expenses of commercial ice-supply plants; cost of ice, including shrinkage, distilled water, salt, and other products and materials issued from stock during the period under consideration, and all other expenses of running commercial ice-supply plants not provided for herein; amount of final judgments, witness fees, and plain-tiffs' 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.

The cost of running machinery, such as vats, piping, truck hoists, chutes, cranes, ice machines, condensers, filters, dynamos, motors, engines, and boilers used exclu sively in the manufacture of ice, distilled water, and other products, and machinery used, together with wages, supplies, and expenses of employees engaged in cutting,

loading, and storing natural ice at ponds or other bodies of water, should be charged to stock, or if necessary carried to an appropriate clearing account and apportioned therefrom to the stock accounts affected, based upon the relative proportion [150 which the hours engaged in each class of service bears to the total hours the machinery was operated or the employees engaged during the month. Separate stock accounts should be created for ice, distilled water, and other products, which should be charged with cost of stock purchased or produced and credited with the cost of stock issued. To ice stock account should be charged cost of ice cut, purchased, or manufactured, including cost of transportation and storage; repairs and renewals of machinery; wages, expenses, and supplies of employees engaged in cutting or manufacturing ice; expense of additional office help wherever employed, if engaged on this account; insurance on stock; payments and expense incident to personal injuries sustained by employees whose pay is chargeable to ice stock; proportion of expense of operating plants for production of heat, power, light, and water, and any other expense occasioned by the purchase or manufacture of ice for commercial ice-supply plants not specified herein. This stock account should be credited with the cost of ice issued to which should be added a percentage to cover loss of ice in stock from melting. The estimated cost of shrinkage should be adjusted to the actual cost on the basis of an inventory before the close of the fiscal year.

Note A.-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.

Note B.-When machinery, a part of the cost of operating which is charged to the current month's "Running Expenses," is operated also for the production of artificial ice, distilled water, or other by-products of artificial ice manufacture, or for storing natural ice, the cost of running thereof, including wages, supplies, and expenses, should be carried to an appropriate clearing account and charged therefrom to stock accounts of ice, distilled water, other products and Running Expenses' according to the relative proportion which the hours engaged in each class of service bears to the total hours the machinery was in operation or the employees engaged during the month.

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 commercial ice supply plants; 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.

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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 commercial ice-supply plants. Salaries and expenses incurred by a carrier in connection with operating relief departments for the benefit of its service, also contributions made by a carrier to such department.

Pensions paid to retired employees of commercial ice-supply plants 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, prop