FOR OUTSIDE OPERATIONS-FIRST ISSUE.

COMMERCIAL ICE-SUPPLY PLANTS.

erty, or persons against loss, damage, or injury by fire, accident, or other causes, when such loss, damage, or injury would otherwise be chargeable to Commercial Ice-Supply 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 loss, damage, or injuries 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 commercial ice-supply 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.

IV. OTHER OPERATIONS-CR.

This account includes cost of ice, distilled water, refrigeration service, other supplies, and services furnished the rail department or other outside operations, the cost of which has previously been charged to commercial ice-supply plants.

Note A.-When the actual cost of service and supplies 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 Classification of Operating Expenses (Rail) or other outside operations.

Note C.-No credit should be made to this account on account of ice, water, and other services and supplies furnished employees of the operating carrier at reduced rates, the actual amounts received being simply credited to 'Operating Revenues'' account.

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21. Public Toll-Bridge Service.

OPERATING REVENUES.

This account includes carrier's revenue from operating a public toll-bridge, for passage of equestrians, pedestrians, vehicles of all descriptions, street cars and omnibuses, cattle, horses, sheep, swine, and other animals in charge of drovers and others; advertising privileges; payments from concessionaires and for accommodations furnished telegraph and telephone lines; and all other revenues in connection with the operation of public toll-bridge service.

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

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

Account.

I. Maintenance.

II. Running Expenses. III. General Expenses.

OPERATING EXPENSES.

IV. Other Operations-Cr.

I. MAINTENANCE.

This account includes cost of material (less salvage) and labor expended in repairing and renewing toll bridges (both substructure and superstructure), including buildings used in the operation of plants for the production of light and power for the exclusive benefit of toll bridges, and the equipment thereof, piers, abutments, masonry, and drain pipes; retaining walls, riprapping, and dikes necessary to protect or strengthen bridges against ice, water, or drift; bridge signs or number boards; expenses of operating, rent of pile drivers and other equipment engaged in repairing and renewing toll bridges; cost of cleaning channels under toll bridges; cost of removing old bridges in connection with construction of new bridges, and constructing and removing temporary or false work used in the repairing and renewing toll bridges; pay of bridge watchmen and cost of supplies used by them, such as brooms, lanterns, oil, oil cans, pails, rowboats, tallow, waste, water barrels, and fuel for [153 heating bridge watchhouses; pay of bridge inspectors and expenses incident to bridge inspection; repairs and renewing footway, railing, tollhouses, vehicle way; lamps when permanently attached to toll bridges and buildings thereof, and all other expenses incurred in the maintenance of bridges, buildings, and equipment devoted exclusively to public toll-bridge service; 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.

FOR OUTSIDE OPERATIONS-FIRST ISSUE.

PUBLIC TOLL-BRIDGE SERVICE.

Note. When a bridge is used by the rail department and also is operated as a public toll bridge, the maintenance expenses which are applicable to both the rail department and the outside operation should be apportioned to the appropriate maintenance accounts of the rail and outside operations classifications, according to the method best suited to the local conditions.

II. RUNNING EXPENSES.

This account includes salary and expenses of superintendent or manager in charge of public toll-bridge service and his assistant; clerks, bookkeepers, stenographers, and attendants in office of superintendent or manager; ticket receivers, ticket collectors, highway watchmen, other toll-service employees, and those engaged in the operation of plants for the production of light and power for the exclusive benefit of public toll-bridge service; rent and cost of repairing rented offices, including fixtures; cost of tickets and other stationery, 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; cost of fuel, oil, grease, waste, and supplies for electric equipment, stationary boilers, engines, and other machinery in plants for the production of light and power, including cost of putting in fuel and removing ashes; amounts paid municipalities and others for heat, power, light, ice, water, small tools, and supplies used by employees whose pay is charged to this account; furniture for toll houses and offices, and all other expenses incident to running public toll-bridge service not specified herein; expenses incident to injuries to persons when caused directly in connection with running public toll-bridge service; amount of final judgment, 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 ad- [154 justment of claims coming under this head.

Note A.-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 B.-When a bridge is used by the rail department and also is operated as a public toll bridge, the running expenses which are applicable to both the rail department and the outside operation should be apportioned to the appropriate accounts of the rail and outside operations classifications, according to the method best suited to local conditions.

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 public toll-bridge service; pay and expenses, or proportion thereof, of clerks and attendants in offices of officers above enumerated; traveling and other expenses of such employees; rent and cost of repairing rented offices 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 and printing, and all other supplies connected with offices of 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 special fees; notarial fees not provided for elsewhere; expenses connected with taking depositions, and all law and court expenses not provided for elsewhere, when chargeable to Public Toll-Bridge Service; pensions paid to retired public toll-bridge service employees, and expenses in connection therewith; premiums made or paid by a carrier to its in

surance 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 operation of Public Toll-Bridge Service.

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 loss, damage, or injury to persons or 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 public toll-bridge service.

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, material, and supplies furnished the rail department or other outside operations, when such services, material, and supplies have been charged to operating expenses of Public Toll-Bridge Service.

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 Classification of Operating Expenses (Rail), or other outside operations.

Note C.-No credit shall be made to this account for passage or other services furnished employees or others at reduced rates, the actual amounts received being simply credited to "Operating Revenues' account.

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MISCELLANEOUS.

OPERATING REVENUES.

This account includes a carrier's revenue from conducting an outside operation not otherwise classified.

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

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

This account includes the cost of material used (less salvage) and labor expended in repairing and renewing buildings, fixtures, machinery, and grounds owned or leased by a carrier and used by it in the operation of facilities comprising an outside operation not otherwise classified, including buildings for the accommodation of plants for the production of heat, light, water, power, etc., for the exclusive benefit of the operation, and the equipment thereof, fixtures for supplying heat, water, light, power, and drainage, bunks, counters, file cases, ice chests, railings, shelving, wash bowls, watercoolers, when immovable and built in as a part of the structure, machinery and appurtenances, such as air compressors, armatures and fields, ash buckets, ash hoists, belting, boilers, boiler fittings and appliances, bearings for machinery, chutes, cisterns, coal buckets, coal buggies, coal pockets, condensers, cranes, conveying and hoisting machinery, derricks, dynamos and parts, electric machinery, including fixtures and appliances, fire extinguishers, fire hose, hydrants, lubricating and oiling devices, pumps, scales for weighing fuel, screens, shafting, standpipes, stationary engines, steam pipes, sewer connections, [157 switchboards and parts (excepting telegraph and telephone), water troughs, water pipes, water meters, wind mills, wood racks, and all other machinery and appliances used in connection therewith not specified herein; framework for shafting and foundations for machinery; cost of removing old structures and removing snow from buildings; material and labor expended in repairing and renewing fences, grounds, hedges, driveways and alleys, walls, sidewalks and streets, reservoirs and wells when for the benefit of the outside operation; pavment of assessments for street repairs, sewers, or other public improvements affecting the outside operation, and all other expenses not otherwise specified herein incurred in the maintenance of the outside operation; 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.