OPERATING JOINT YARDS AND TERMINALS-DR.

This account includes a carrier's proportion of costs incurred to operate joint yards, terminals, and other facilities (except joint tracks) operated by other companies.

Note. The purpose of this account is to show the amounts accruing against a carrier for its proportion of the expense of operating joint yards and terminals operated by other companies, but in the joint use of which a carrier participates. The bill rendered by any creditor against a debtor for the latter's proportion of expense of operation of joint facilities should show the distribution of the total charge among the general accounts as made by the creditor, and such distribution should be adhered to by the debtor.

OPERATING JOINT YARDS AND TERMINALS-CR.

This account includes the proportion of costs to operate joint yards, terminals, and other facilities (except joint tracks) operated by a carrier, chargeable to other companies.

Note. The purpose of this account is to show the amounts accruing in favor of a carrier against other companies for their proportion of the expense of [70 operating joint yards and terminals operated by a carrier, but in the joint use of which other companies participate. The bill rendered by any creditor against a debtor for the latter's proportion of expense of operation of joint facilities should show the distribution of the total charge among the general accounts as made by the creditor, and such distribution should be adhered to by the debtor.

MOTORMEN.

This account includes pay of motormen while engaged in running electric locomotives or cars (except those engaged in work-train service) or while deadheading in connection therewith; also pay and expenses of motormen engaged in piloting electric trains or cars over home lines.

ROAD ENGINEMEN.

This account includes pay of engineers and firemen while engaged in revenue-train service or while deadheading in connection therewith.

Note.-Pay of engineers and firemen on locomotives engaged in work-train service should be charged as a part of the work on which engaged.

ENGINEHOUSE EXPENSES-ROAD.

This account includes pay of and supplies furnished to callers, watchmen, and other employees engaged in wiping, cleaning, firing up, dumping, boiler washing, cleaning fire boxes, watching, and dispatching locomotives; and of other enginehouse employees, such as tool checkers, enginehouse cleaners, cinder pit cleaners, clinker dumpers, truck packers, turntable operators, sand dryers, inspectors of smokestacks and ashpans, when engaged in caring for locomotives in road service; also a proportion of wages paid enginehouse foremen and their clerks.

Some of the more important items chargeable to this account are: Boiled oil, lampblack, rags, waste, lye, cleaning and polishing compounds, tools for truck packers and hostlers, signal lights on turntables and transfer tables at enginehouses, expense of operation of such tables by power, heating, and lighting enginehouses and offices in them, oil for lubricating turntables, shovels, wheelbarrows, and other tools for cleaning around enginehouses and handling cinders; rent of cinder cars used at cinder pits; hose and water for cinder pits and for washing out boilers; cup [71 boards in enginehouses, mechanical blowers and fire lighters for starting locomotive

fires.

Note A.-When enginehouse expenses are incurred jointly for yard and road locomotives, they should be apportioned on basis of number of locomotives handled.

Note B.-Cost of enginehouse expenses on locomotives engaged in work-train service should be charged as a part of the work on which engaged.

[THIRD REVISED ISSUE.]

FUEL FOR ROAD LOCOMOTIVES.

This account includes cost at point of issue of coal, coke, oil, wood, and other fuel issued to road locomotives. It includes cost of loading into tenders, proportion of pay of fuel agents and clerks engaged in accounting for fuel at fuel stations, and cost of wheelbarrows, shovels, scoops, picks, and other tools used thereat.

Note A.-Repairs and renewals of coal chutes, buggies, air hoists, pockets, screens, etc., should be charged to account, "Buildings, Fixtures, and Grounds.' Note B.-Cost of fuel issued to locomotives engaged in work-train service should be charged as a part of the work on which engaged.

WATER FOR ROAD LOCOMOTIVES.

This account includes the cost of water furnished road locomotives, including the cost of labor and material consumed in operating, heating, and lighting water sta tions; gasoline, oil, waste, gasoline-engine batteries, thaw-out hose, rubber packing, siphons for water cars and locomotives, iron barrels for storing gasoline, stoves, stove furniture, coal, chemicals, and other compounds injected into locomotive boilers to decrease scale formations on boiler tubes; operating water purifying plants, tools, and other supplies (when not chargeable to account "Roadway Tools and Supplies ''); also such items as breaking ice in water tanks, thawing out tank spouts and water cars, keeping fires in tanks and water cars to prevent freezing, shoveling snow in locomotive tenders, temporary connections between water cars and locomotive tenders; also amounts paid for water furnished for locomotives, including rent of ponds, lakes, sluices, or other sources of water supply for this purpose, and right of way for pipe

lines.

Note A.-The apportionment of water as between yard and road locomotives should be on the basis of the relative number of tender tanks taken.

Note B.-Cost of water and expenses of water supply for locomotives engaged in work-train service should be charged as a part of the work on which engaged.

LUBRICANTS FOR ROAD LOCOMOTIVES.

[72

This account includes the cost of valve, engine, and car oil, grease, waste, and compounds for the lubrication of locomotives in road service.

Note.-Cost of lubricants for locomotives engaged in work-train service should be charged as a part of the work on which engaged.

OTHER SUPPLIES FOR ROAD LOCOMOTIVES.

This account includes the cost of headlight and signal oil and wicks used in headlights, signal lights, and enginemen's torches; supplies for electric light dynamos and carbide for acetylene gas for lights on locomotives in road service; also the cost of furniture, tools, and other movable articles and supplies required fully to equip road locomotives for service; fuel for sand dryers and cost of sand and of loading it at sand pits; wheelbarrows, shovels, and sand screens used in handling sand for road locomotives.

The following are some of the more important items chargeable to this account:

Note A.-Cost of other supplies for locomotives engaged in work-train service should be charged as a part of the work on which engaged.

Note B.-The cost of sand as between yard and road locomotives being undeterminable, the entire cost of sand issued to all locomotives should be charged

to this account.

OPERATING POWER PLANTS.

This account includes:

[73

Pay.-Pay of employees engaged in operating electric power stations and substations, including engine roon.s, boiler houses, dynamo or power houses, etc., such as engineers, firemen, electricians, dynamomen, oilers, cleaners, coal passers, and other employees, except those engaged in making repairs and renewals.

Fuel. All expenditures for coal, oil, or gas used as fuel, or other fuel, including freight or other delivery charges, if any, and labor unloading or stocking.

Water. Cost of water used to produce steam, or to operate a water-power plant, including pumping, rent of ponds, streams, and pipe lines.

Other Supplies and Expenses.-Cost of lubricants, oil, waste, grease, etc., used on engines, shafting, dynamos, and pumps; also carbon brushes, fusees, lamps, and other supplies, heat, light, and other expenses not elsewhere specified.

PURCHASED POWER.

This account includes all payments for power purchased for the propulsion of electric locomotives, trains, or cars.

ROAD TRAINMEN.

This account includes the pay of train auditors, conductors, baggagemen, brakemen, flagmen, train porters (except on cars used in non-revenue service), train guards, water carriers, and other trainmen while engaged in revenue train service, or deadheading in connection therewith; also pay of pilots engaged in piloting trains over home lines.

Note.-Pay of trainmen engaged in work-train service should be charged as a part of the work on which engaged.

TRAIN SUPPLIES AND EXPENSES.

This account includes:

[74

Cleaning Cars.-Pay of car cleaners; also employees engaged in scrubbing the outside of cars at car-cleaning or station yards; cost of hose for washing cars, steam. hose, and fuel for heating water for washing cars, water used for cleaning cars, compressed air for cleaning cushions and car seats; brooms, brushes, soap, modoc and other liquids, sponges, and all other material for cleaning and disinfecting cars. Heating Cars.-Pay of employees engaged in handling coal for heating cars and removing ashes from stoves in cars; stoves and heaters for temporary use in freight cars; cost of hose and loose or movable articles connected with heating plants at stations used for supplying heat to cars; fuel, steam, or other heating material; expenses of boiler plants used for supplying heat to cars at stations and yards.

Lighting Cars.-Pay of employees engaged in filling and cleaning lamps for lighting ears; cost of supplying or pumping gas into cars and hose used in connection therewith; gas, electric current, oil, candles, wicks, globes, shades, chimneys, and all other supplies used in lighting cars; supplies and fuel for gas-pumping plants, gas-pump engines, gas pumps, carburetors, and filling cans for carburetors.

Lubricating Cars.-Pay of car oilers; also employees engaged in distributing supplies for lubricating cars; cost of tools, such as packing hooks and irons, dope buckets, oil, grease, waste, wool, and other supplies used in lubricating cars.

Icing and Watering Cars.-Pay of employees engaged in icing and watering cars; cost of ice, water, and tools, such as buckets, ladders, and hose used in icing and watering cars; also cost of refrigeration when borne by the carrier.

[THIRD REVISED ISSUE.]

Detouring Trains.-Cost of temporary use of tracks of other companies, including the cost of pilot service, on account of wrecks, washouts, landslides, snow blockades, and other defects of tracks, bridges, or tunnels.

Other Expenses.-Pay of attendants keeping, and cost of supplies furnished, bunk rooms for engineers, firemen, and trainmen; contributions to Y. M. C. A. and similar organizations, including pay of superintendents and secretaries of reading rooms; cost of oil and wicking for train signal lamps and for lanterns of trainmen (except work trainmen), waste for cleaning lamps and lanterns, and pay of employees engaged exclusively in cleaning, trimming, and filling them; cost of miscellaneous supplies furnished cars for the purpose of protection against accidents and fires; provisions, supplies, or board for passengers, or feed for live stock on snow-bound trains or trains delayed by other causes; cost of bedding for stock cars, dunnage furnished cars, [75 chains for securing loads, temporary grain doors, temporary lining of freight cars for carrying freight otherwise liable to injury, planking cars for shipments of billets and other material, boards for flooring fruit cars, boards and slats to fit box and stock cars for carrying coal, coke, and other freight; safety chains for holding together twin and triple cars; opening ends of cars for shipment of rails and structural material; transferring passengers, express matter, baggage, mail, and freight on account of defective tracks, bridges, or tunnels; premiums on fidelity bonds of trainmen; cost of apparatus for testing sight and hearing of engineers, firemen, and trainmen; uniforms, uniform trimmings, and badges for trainmen; laundry work for cars; also cost of miscellaneous supplies required fully to equip revenue trains for service.

The following is a list of the more important articles chargeable to this account:

INTERLOCKERS, BLOCK AND OTHER SIGNALS-OPERATION.

This account includes pay of employees engaged in operating signals and interlocking plants (other than those exclusively used for the government of the movement of yard locomotives and trains), such as switch tenders, signalmen (other than telegraph operators), levermen, batterymen, stationary engineers and fire- [76 men operating air compressors used in connection with signals; lampmen, lamp cleaners, and lamp lighters; cost of supplies used in operating signals and cost of fuel, water, light, furniture, and supplies for signal offices.

Note.-Pay of employees engaged exclusively in operating yard signal and interlocker plants should be charged to account "Yard Switch and Signal Tenders.''

CROSSING FLAGMEN AND GATEMEN.

This account includes pay of street and highway crossing gate keepers and flagmen and cost of supplies used by them.

DRAWBRIDGE OPERATION.

This account includes all labor expended in the operation of drawbridges, such as pay of bridge tenders, engineers of stationary engines turning drawbridges, watchmen, etc.; also cost of supplies such as fuel, oil, lanterns, water, waste, boats, stoves, chairs, brooms, pails, etc.

CLEARING WRECKS.

This account includes all expenses of clearing wrecks (except wrecks of work trains, which should be charged to the work on which the train was engaged); cost of material used and labor expended in replacing wrecked equipment upon the tracks, and the attendant expenses of the wrecking trains and wrecking tools used in such work; cost of labor building temporary tracks around wrecks and removing such tracks; payments for reloading or transferring freight, passengers, express, baggage, and mail; provisions or board for men clearing up or watching at wrecks.

Train service.-Pay of train enginemen, trainmen, and enginehousemen; cost of fuel, stores, and other supplies for train locomotives and cars; cost of oil and wicking used in lanterns of train enginemen and trainmen while such employees and equipment are engaged in clearing wrecks.

Note. The cost of restoring roadbed and tracks to original condition and the cost of repairing and renewing equipment damaged or destroyed in wrecks should be charged to the proper "Maintenance of Way and Structures" and "Maintenance of Equipment" accounts.

TELEGRAPH AND TELEPHONE-OPERATION.

This account includes:

Operators and messengers.-Pay of telegraph operators and messengers in telegraph and relay offices other than those employed in dispatching trains and [77 those located at stations who also perform other station work.

Telephones.-Pay of operators and messengers; cost of chemicals, coppers, zines, and other supplies for charging telephone batteries; costs incident to the use of telephone cable lines and conduits, and telephone rents and expenses not otherwise provided for.

Other expenses.-Pay and expenses of superintendent of telegraph, his clerks and attendants, and incidental office expenses; pay and expenses of telegraph censor; cost of chemicals, coppers, zines, and other supplies for charging telegraph batteries; rent, fuel, light, furniture, and other supplies for telegraph offices; bicycles for messengers; excess payments to telegraph companies; costs incident to rent of telegraph conduits, telegraph lines, and telegraph poles of other companies.

Note. The salaries and expenses of superintendents and assistant superintendents of telegraph when engaged in both maintaining and operating telegraph and telephone lines should be charged 50 per cent to account Telegraph and Telephone Lines" and 50 per cent to account "Telegraph and Telephone-Operation."

OPERATING FLOATING EQUIPMENT.

This account includes, when not chargeable to "Outside Operations:" Steamboats and tugboats-superintendence and manning.-Pay of ferry superintendent, his clerks and attendants, ferry station master, ferry agents, passenger and vehicle ticket sellers, and collectors, bridgemen, gatemen, cleaners, and storekeepers at ferries, and all employees on ferryboats, steamboats, power launches, steam lighters, and tugboats; proportion of pay of lighter master, his clerks and attendants; premiums on fidelity bonds of such employees.

Steamboats and tugboats-charters.-Cost of chartering ferryboats, steamboats, power launches, steam lighters, and tugboats; and payments for towage.

Steamboats and tugboats-incidentals.-Cost of ropes, mops, brooms, soap, brushes, dusters, pails, hose, globes, wicks, water, gas, oil, tallow, grease, waste, lamps, flags, ice, planks, axes, shovels, trucks, handspikes, and other supplies and tools for ferryboats, steamboats, power launches, power lighters, and tugboats; pumping [78 out boats laid up; raising sunken boats; removing ashes from boats; removing ice from around ferry bridge pontoons; transferring passengers in case of accident;