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rent, said laud being covered by a part of the structure of the Union Station Ter. minal at G. To what account should this rent be credited ?

Answer. To the appropriate rent account under “Income.'

Case 293. Query. We collect from a party for rent of side track an annual rent. To what account should this rent be credited ?

Answer. The inquiry implies that this side track is rented by a private individual, not a carrier, in which case the rent should be credited to Revenue Account No. 18, “Rents of Buildings and Other Property.''

Case 294. Query. We pay to the A B Railway Company for rent of G terminal tracks a monthly rent, said track being used for transferring freight to the A B Railway Company in G. To what account should this amount be charged ?

Answer. Should be handled through the appropriate “Joint-facilities” accounts in “Operating Expenses” and “Income." That portion representing interest on valuation and taxes should be charged to Rents in “Income' account and that which is for maintenance and operation to the appropriate “Joint-facilities”' accounts in “Operating Expenses. (See Case 272.)

Case 295. Query. We pay to the X Y Railway Con.pany for rent of 4 milag of main-line track at F a monthly rent, said track being used jointly by the X Y Company and our company on freight and passenger business in and out of F. The expense of maintaining said track is paid by the X Y Railway Company. To what account should this amount be charged ?

Answer. 1. Maintenence expense should be charged to “Maintaining Joint Tracks, Yards, and Other Facilities–Dr.”

2. Operation expense should be charged to “Operating Joint Tracks and Facilities-Dr.''

3. Administration expense should be charged to “General Administration Joint Tracks, Yards, and Other Facilities-- Dr."

4. Charges representing interest on valuation and taxes should be charged to Rents in “Income' account.

It is assumed in the answer that there is no yard expense in connection with the traffic in and out of F.

Case 296. Query. At various terminals on our railroad we rent to outside parties certain lands and buildings that have no connection with the operations of the road. To what account should these be credited ? Answer. To appropriate rent account under “Income.”

Case 297. (Answer not finally approved. See Accounting Series Circular No. 12b.)

Case 298. Query: What account should be charged with payments made to detective agencies for special services to railroad companies?

Answer. Payments for detecting thieves are provided for under “Loss and Damage-Freight,'' but all detective service is not of this nature. The nature of the service should determine the charge and its disposition should be to the account to which it is analogcus.

Case 299. Query. Through what account should collections and refunds on account of switch keys be carried i

Answer. The classification is revised, effective on July 1, 1908, so that ' Switch Keys" may be charged to “Roadway Tools and Supplies, '1.-Station Supplies and Expenses,'i «Yard Supplies and Expenses.” “Other Supplies for Yard Locomotives,'

“Other Supplies for Road Locomotives,” and “Train Supplies and Expenses," in. stead of to ** Other Track Material,”' as formerly provided for.

See Supplement, effective on July 1, 1908, to the Classification of Operating Expenses for Steam Roads, Third Revised Issue.

Case 300. Query. I do not find that the Classification of Operating Expenses provides for payments to elevator companies for transferring grain, en route, from one car to another. We have charged this expense in our accounts to “Station Supplies and Expenses," as this account, in my opinion, should include this expense. Is the disposition of the matter as suggested above proper? Answer. Should be charged to “Station Employees.''

Case 301. Query. The railroad companies who are members of a railway clearing house, the purpose of which is to secure the proper distribution and use of freight-car equip. ment, are charged with expenses in connection with that association. To what ac. counts should these payments be charged by the railroad companies? Answer. To “Weighing and Car-Service Associations.'

Case 302 Query. This company keeps a separate or independent fund from which pensions are disbursed. A certain amount per month, making an annual total twelve times as great, is appropriated through the income account and credited directly to an open account, which is closed annually when the amount is paid over. The pension fund is invested in interest-bearing securities. Whenever pensions are paid the amounts are debited to an open account and about every quarter collected from the trustee of the fund. There are no expenses for administration or otherwise in connection therewith. Does the account “General Expenses, Pensions'' apply?

Answer. Amounts paid as pensions are chargeable to General Expenses-Pensions.” (See Case 208.)

Case 303. Query. At a certain point the A B Railroad crosses the Y Z Terminal Transfer Railroad, and neither company makes joint use of the other company's tracks. The A B Company maintains and operates the interlocker and bills the other company for one-half of the expense. The Y Z Company has taken the stand on this matter and many other similar crossings that the interlocker expense was not a joint-facility item between their company and the railroad that it crosses, but that it should be treated as though each company had its own set of employees and devices for protecting the crossing. It has been considered further by the Y Z Company that their proportion of the expense of such interlockers was a joint-facility item only as between their company and its tenants. What ruling should apply?

Answer. See Case 272.

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Case 304. Query. We recently paid a personal injury claim brought on account of defective highway within the location lines of this company. The parties to whom amount of this claim was paid were not employees of this company, nor passengers; neither were they engaged in any work in connection with the railroad. To what account should be charged the amount so paid ? Answer. To“Injuries to Persons,” under “Maintenance of Way and Structures."

Case 305. Query. A railroad pays a municipal corporation a fixed amount per annum, which covers fire protection, which consists of the corporation laying water pipes and placing fixtures and supplying water pressure at all times. Should this be charged to “Buildings, Fixtures, etc.," or not?

Answer. Should be charged to “Buildings, Fixtures, and Grounds," under“ «Maintenance of Way and Structures,” if in connection with buildings alone. If for protection of other property, should be charged to appropriate maintenance accounts according to nature of property protected.

Case 306. Query. We rent a certain piece of land and build upon it our own depot. To what account should the rent be charged ?

Answer. To appropriate rent account under “Income.”

Case 307. Query. We have leased a certain tract of land to prevent a street from crossing our track at grade, this property not being used for any purpose except a side track on same and used as a blind. To what account should the rent be charged ?

Answer. To appropriate rent account under “Income.''

Case 308. Query. The A & B road is joint owner with the C & D road of a side track jointly used, and the maintenance is borne by the two companies in the ratio of ownership. Each company takes up in its primary accounts its share of the maintenance charges on the theory that in reality such proportions are respectively merely the maintenance of the property of each. The A & B toad for convenience pays the full cost of maintenance, charges its primary accounts, and credits the C & D proportion when billed out to the same accounts. Is this correct?

Answer. No. Should be treated as a joint facility. The A & B road should charge its primary accounts with full cost of maintenance and should credit the proportion billed against the C & D road to “Maintaining Joint Tracks, Yards, and other Facili ties—Cr." The C & D road in paying these bills should charge “Maintaining Joint Tracks, Yards and Other Facilities–Dr.” The question of ownership should not hear upon the proper disposition of accounts for jointly used properties. The fact of such joint use should determine their treatment in the accounts as Joint Facilities. The road maintaining and operating should be the one to charge the full cost of such work to its primary accounts.

Case 309. It is recommended that an account “Injuries to Persons" be provided under the Classification of Road and Equipment Accounts, which account shall include the expenses incident to the construction of a new line which may properly be classed under this account.

Answer. Such an account is raised.

See supplement, effective on July 1, 1908, to Classification of Expenditures for Road and Equipment, First Revised Issue.

Case 310. It seems to us that if it is correct and practicable (and we think so) to charge witness fees to the various accounts covering damage to property, it is equally so in the case of personal injuries, and that witness fees in connection with personal injury suits should be charged to the various personal injury accounts, rather than to “Law Expenses.

Answer. Payments to and expenses of employees and others engaged as witnesses in personal injury cases should be charged to the “Injuries to Persons'' accounts un. der the proper general accounts and the texts under the several “Injuries to Persons” accounts are amplified in accordance with the foregoing.

See Supplement, effective on July 1, 1908, to Classification of Operating Expenses for Steam Roads, Third Revised Issue.

Case 311. It appears no provision has been made in the present Classification to take care of maintenance of machinery in bridges and building departments—carpenter shops,

Answer. The text of " Maintenance of Equipment account “Shop Machinery and Tools” is so amplified as to provide for the maintenance of machinery in shops of the bridges and buildings department so as to include all machinery tools.

See Supplement, effective on July 1, 1908, to Classification of Operating Expenses for Steam Roads, Third Revised Issue.

Case 312. The question is raised regarding the expenses of joint interlockers located at outlying points, and on stretches of joint tracks.

Answer. See Case 272.

See Supplement, effective on July 1, 1908, to Classification of Operating Expenses for Steam Roads, Third Revised Issue.

Case 313. What accorint should be charged with the expense of draping stations along the line of the road! This expense has been charged to “General Expenses–Other Expenses,' as we do no believe that “Transportation Expenses Station Supplies and Expenses,” is proper.

Answer. To "Other Expenses-General Expenses.

DESTRUCTION OF PAPERS.

At a General Session of the Interstate Commerce Commission, held at

its office in Washington, D. C., on the 5th day of December, 1907.

The question of destruction of papers being under consideration, the following order was entered:

It is ordered: That, until further notice, all records, documents, and papers relat. ing to the statistics and accounts of carriers shall be kept as a permanent file by said carriers, and in such manner as to make them easily accessible at all times for inspection by a properly accredited Examiner of the Commission, except as hereinafter prescribed:

Exception 1. The following may be destroyed at the option of the carrier:

1. Tissue copies of statements, waybills, or reports, the originals of which are on file in the general office.

2. Duplicate detached reports, the full details of which are included in the originals, or other papers on file.

3. Used or canceled tickets, the reports of which, showing their sale and use, have been properly audited and are on file.

4. Waybills dated before January 1, 1889.

5. Papers subordinate to reports compiled outside the accounting department, and not relating either directly or indirectly to the accounts or moneys of the carrier.

6. Estimates which have been superseded by statements on file showing actual results in like detail.

7. Conductors', waiters', and cooks' checks covering meals served in dining cars, the full details of which are included in other records on file.

Exception 2. The following papers may be destroyed after having been retained in the files for a period of three years from date of compilation:

1. Train conductors' reports of train and car movements, the details of which have been transcribed into permanent records which are on file.

2. Detached papers covering the application of material owned by a carrier to its own property for the purpose of maintenance but not involving additions and betterments.

3. Detached papers covering the application of labor of employees of a carrier to its own property for the purposes of maintenance but not involving additions and betterments.

4. Detached papers covering daily reports of service to a carrier of employees of the transportation department, the details of which have been transcribed into permanent records which are on file.

5. Papers subordinate to pay rolls, including time checks but excepting time books.

6. Papers named in items 1 to 5, inclusive, of Exception 2, which have been passed upon in a general examination by the Special Agents or Examiners of the İnterstate Commerce Commission, but which have not reached the time limit prescribed in this order, may, upon the recommendation of such Special Agents or Examiners, and written approval of the Interstate Commerce Commission, be destroyed.

Exception 3. The following papers may be destroyed at the expiration of six months, after a carrier which has given previous notice of such purpose in writing to the Interstate Commerce Commission shall have received from the Commission & formal acknowledgment of such notice:

1. Dining car conductors' trip reports.
2. Daily reports of service of mechanical department employees.
3. Daily reports of service of transportation department employees.

4. Detached papers subordinate to statements or reports compiled in the account. ing department, the full details of which are included in other statements or reports on file in as perfect a form.

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