D 780 GENERAL AND MISCELLANEOUS EXPENSES 781 Undistributed General Expenses. C B A 781.1 Administrative Salaries. This account shall include the salaries of the chairman of the board, president, vice-president, treasurer, secretary, comptroller, general auditor, general manager, assistant general manager, chief engineer, general superintendent, purchasing agent, and all other employees whose jurisdiction extends to the entire system and whose services cannot be allocated to the several departments. C B A 781.2 Other General Office Salaries. This account shall include the salaries of auditors, bookkeepers, cashiers, paymasters, stenographers, and clerks employed in counting cash, janitors, porters, messengers, and other clerks and employees whose time is devoted to the work of the general office. NOTE. The cost of labor of clerks and other employees in the commercial department shall not be included in this account, but in account No. 761, "Commercial Administration," or the appropriate subdivision thereof. C 781.3 Miscellaneous General Expenses. B A 781.31 General Office Supplies and Expenses. This account shall include the cost of office supplies, stationery, telegrams, telephone service, and the maintenance of office furniture; rented rooms in office buildings and maintenance of such rented rooms; rental of office equipment, such as statistical machines, and all other miscellaneous expenses of general offices. Minor rents may also be included. Expenses of departmental employees should be charged to the appropriate departmental accounts. B A 781.32 General Stationery and Printing. This account shall include the cost of stationery, stationery supplies, and postage not elsewhere provided for. NOTE A.-The cost of printing briefs and other legal papers should be charged to account No. 781.36, "Law Expenses." NOTE B.-The cost of printing signs, posters and other advertising matter should be charged to account No. 771.23, "Advertising Supplies and Expenses." NOTE C.-The cost of such mechanical calculators, typewriters, duplicating machines, and other office appliances as are not properly capitalized, should, if for use in general office, be charged to account No. 781.31, "General Office Supplies and Expenses," or if for the use of department offices, to the proper departmental accounts. B A 781.33 Maintenance of General Structures. This account shall include the cost of maintaining general office buildings or other structures used for general purposes. This. covers maintenance of walks, driveways, and grounds connected therewith and all incidental expenses connected with the maintenance of such buildings or structures. BA 781.36 Law Expenses. This account shall include all law expenses, such as salaries and expenses of counsel, solicitors and attorneys, their clerks and attendants and expenses of their offices; cost of law books, printing briefs, legal forms, testimony, reports, etc.; fees and retainers for services of attorneys not regular employees; court costs and payments of special notarial and witness fees not provided for elsewhere, expenses connected with taking depositions, and all law and court expenses not provided for elsewhere. B A 781.37 Insurance. This account shall include premiums paid for fire, fidelity, boiler, casualty, burglary, lightning, and all other insurance; also charges by which self-insurance is provided. This account shall be credited with dividends paid or surplus returned to the company in any other form by mutual insurance companies. NOTE. That portion of the premium for liability insurance based on the payroll expended on construction accounts may be charged to the construction accounts affected. BA 781.38 Store Expenses. This account shall include all salaries and expenses in connection with storerooms. This covers the cost of sending materials and supplies from general storerooms to branch storerooms and the collection of scrap material. Minor rents may also be included. To this account shall be credited all discounts recovered through the prompt payment of bills for materials and supplies consumed in operation unless such discounts are applied to the particular bills. NOTE.- Expenses charged to this account may be distributed over materials passed through the stores department on the basis of a percentage of invoice cost of such materials or other bases deemed appropriate by the manager of the accounting company. Amounts so distributed should be credited to this account and charged to the accounts to which the cost of such materials is charged as they are issued or used. Credits should be made in such detail as to permit the accounting company to analyze them. B A 781.39 Transportation Expenses. This account shall include the cost of feed, keep, and shoeing of horses, wages of stablemen, hostlers, veterinary expenses, and all other expenses of stabling horses; also wages of garage men, cost of gasoline, lubricants and other garage supplies, and the cost of repairing harness and vehicles. Minor rents may also be included. NOTE A.-The cost of horses purchased to replace others should be charged to account No. 327, "General Equipment." NOTE B.-Charges to this account may be distributed to the work done by the stable and garage equipment on the basis of hourly rates, rates per ton per mile hauled, or other bases deemed appropriate by the management of the accounting company. Amounts so distributed should be credited to this account and charged to the account representing the construction or operation benefited. Credits should be made in such detail as to permit the accounting company to analyze them. B A 781.40 Undistributed Adjustments. At least once a year an inventory of materials and supplies should be taken and the difference in respect of any particular class of materials and supplies between the ledger and inventory balances should be debited or credited to this account in case it can not be assigned to a specific account. This account shall also be charged or credited with miscellaneous minor operating items of such a nature that an exact distribution among the accounts to which they are applicable can not be determined. This covers such transactions as receipts from sale of junk. NOTE.- Where materials and supplies have been used in construction as well as in operation a suitable proportion of the shortages or overages disclosed by the inventory may be debited or credited to account No. 356, “Miscellaneous Construction Expenditures.' BA 781.41 Rentals. Charge to this account all rentals paid and expenses incurred for buildings or space used for the purposes of the business, unless the premises are used solely for construction purposes or in connection with a clearing or apportionment account, in which cases the rentals should be charged accordingly. NOTE. If the accounting company so desires, these rentals may be charged to the appropriate departmental accounts, such as production, transmission, distribution, commercial, new business, general office, etc. B A 781.42 Other Miscellaneous General Expenses. This account shall include the cost of publishing and distributing annual reports to stockholders, advertising notices of stockholders meetings, dividend notices and other corporate and financial notices of a general character, association dues, contributions for conventions and meetings of the industry, cost of experimental work conducted for the benefit of the industry or the improvement of service, traveling and incidental expenses of general officers and other general office employees, fees of transfer agents, registrars of stock, and fiscal agents, directors' fees, compensation to management corporations, and other miscellaneous expenses connected with the general management not otherwise provided for. D C B A 782 Retirement Expense. This account shall include such amounts as the accounting company charges to operating expenses, in addition to amounts appropriated from surplus, to provide a reserve against which may be charged the original cost of all property retired from service, plus the cost of dismantling, less salvage. The amounts charged to this account and those appropriated from surplus and credited to the Retirement Reserve shall be in addition to the necessary cost of keeping the plant and equipment in a high state of efficiency through charges to the regular maintenance accounts. NOTE. It is the intent of the classification that a reserve shall be provided, either through retirement expenses or by appropriations from surplus, or both, sufficient to cover all retirement losses that may reasonably be expected. DC B 783 Injuries and Damages. Claim Department Expenses. This account shall include the salaries and expenses of claim agents, investigators, adjusters, and others engaged in the investigation of accidents and adjustment of claims. A 783.2 Medical Expenses. This account shall include salaries, fees, and expenses of surgeons and doctors, nursing, hospital attendants, medical and surgical supplies, fees and expenses of coroners and undertakers, and contributions to hospitals. A 783.3 Injuries to Employees. This account shall include amounts paid in settlement of claims of employees for injuries arising in the course of their employment; also wages paid to disabled employees while off duty. A 783.4 Other Personal Injuries and Property Damage. This account shall include amounts paid in settlement of claims of persons other than employees for personal injuries sustained in connection with the operation of the plant and amounts paid in settlement of claims for damages to property not owned by the accounting company. A 783.5 Miscellaneous Accident Expenses. This account shall include all expenses in connection with accidents and damages not provided for in the foregoing accounts. NOTE. If it so desires, the accounting company may charge each month to "Injuries and Damages" (or to the appropriate sub-accounts) and credit to account No. 252, "Casualty and Insurance Reserve" a proportion of the total amount estimated to be necessary to expend during the year for injury and damage claims, and the actual disbursements above designated shall then be charged against said reserve account. The charges to this account shall be adjusted at the close of the fiscal year to actual expenses unless a balance remains representing liability for unsettled claims. D C B A 784 Regulatory Commission Expenses. This account shall include the expenses incurred by the accounting company in its transactions with governmental regulatory commis sions. This covers fees and retainers and expenses of counsel, solicitors, attorneys, clerks, attendants, witnesses, and others whose services are secured especially for the defense or prosecution of those petitions presented to a regulatory commission that affect the accounting company; the pay, traveling, and other expenses of those specially employed or assigned to ascertain the value of property owned or used by the accounting company; the cost of stationery and printing and engineering supplies consumed; and other necessary expenses of a similar character. This account does not include expenses for improvement of service, for additional inspection, etc., which are made necessary by the rules, regulations, or orders of a regulatory commission. Such expense should be charged to the appropriate specific operating expense account. NOTE.-Expenses incident to the sale or issue of securities should not be charged to this account but to the appropriate discount account. ance Sheet Accounts - General Instructions and Definitions,' page 8.). D C B 785 A 785.1 Relief and Welfare Work. Employees' Welfare Department. (See "BalSection 12, This account shall include all salaries and expenses incurred in conducting accident prevention, relief, and welfare departments; also contributions made to such departments. This account shall include all pensions paid to retired employees and all expenses in connection therewith. D C B A 786 Franchise Requirements. This account shall include the value at the normal selling price of all gas and materials and supplies furnished municipal corporations in compliance with franchise requirements and for which no payment is received by the accounting company; also all direct expenses incurred in compliance with such requirements for which no reimbursement is received by the accounting company. Amounts charged to this account for which there is no direct money outlay shall be credited to account No. 790, "Duplicate Miscellaneous Charges — Cr." D C B A 787 Amortization of Franchises. This account shall include for each accounting period the amount charged to distribute the cost of limited franchises equitably over the life of the franchise. Amounts charged to this account shall be concurrently credited to fixed capital account No. 302, "Franchises." D C B A 788 Gas Expenses Transferred - Cr. This account shall include such part of the operating costs (other than production expenses. for which see Production Account No. |