Gambar halaman
PDF
ePub

(THIRD REVISED ISSUE.)

inspecting; electric and other lighting on boats and at ferries; expenses for wharfage; payments of custom-house or license fees and for damage to vessels and wharves of others by collision or otherwise; and other expenses of similar nature.

Barges, car floats, and canal boats—superintendence and manning:-Pay of employees on barges, car floats, canal boats, and lighters; and proportion of pay of lighter master, his clerks and attendants.

Barges, car floats, and canal boats-charters.-Cost of chartering barges, car floats, canal boats, and lighters; and payments for lighterage.

Barges, car floats, and canal boats—incidentals.-Cost of ropes, mops, brooms, soap, brushes, pails, hose, globes, wicks, oil, water, and other supplies for barges, cår floats, canal boats, and lighters; removing cars or car trucks lost overboard from floats; inspecting; pumping out boats laid up; raising sunken boats; transferring cargoes in case of accident; expenses for wharfage; payments of customhouse and license fees and for damage to vessels and wharves of others by collision or otherwise; and other expenses of similar nature.

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

Tallecloths, Bed linen and blankets, Lamps,

Tableware,
Commissary supplies, Laundry,

Tallow,
Cooking utensils,
Lines,

Trucks,
Flags,
Oil,

Waste,
Grease,
Oilers,

Water,
Handspikes and other Planks,

Wool, tools, Provisions,

Wrenches. Hatchets,

Shovels, Hose for cleaning,

Stores, Fuel.—Cost of fuel used on steamboats, power launches, power lighters, ferryboats, and tugboats, including freight charges and expenses of delivering fuel on boats.

Elevation and longshore labor.-Pay of bridgemen at transfer bridges, watchmen, longshoremen, and laborers employed at wharves, piers, and docks in loading and unloading lighterage freight, loading and discharging cargoes, and in operating steam or other power for same; payments for power (not furnished by the [79 company) used in loading and discharging cargoes; expenses incident to heating and lighting; cost of supplies not chargeable to account “Station Supplies and Expenses'' used in connection with operating wharves, piers, and docks, and power and supplies for transfer or float bridges.

The following is a list of the more important articles used at foat bridges and piers in connection with the float movement of freight exclusively, and supplies furnished float master's office, chargeable to this account: Brooms, Incandescent lights,

Shovels,
Carbons,
Lainps, reflector,

Soap,
Chalk,
Lanterns,

Tacks,
Coal hods,
Marline,

Tallow,
Coal shovels,
Matches,

Torches,
Cold chisels,
Oil,

Towels,
Crowbars,

Twine,
Gas,
Pails,

Waste,
Hammers,
Pinch bars,

Water,
Hatchets,
Ropes,

Water coolers,
Ice,
Salt,

Wheelbarrows.
Ice tongs,

Scoops,
Note.-Insurance recovered should be credited to this account.
EXPRESS SERVICE.

This account includes, when not chargeable to “Outside Operations:" Drivers and messengers.—Pay of express messengers, drivers, and helpers; pay of baggagemasters handling express, and premiums on their fidelity bonds; cost of

Oil cans,

uniforms, uniform trimmings, and badges for express messengers, drivers, and helpers.

Horses and horse keep.-Pay of stablemen in express service; rent of stables; cost of replacing stock; and feeding and shoeing stock.

Wagons and harness.-Cost of repairing and renewing wagons, harness, anu automobiles used in express service.

Glass pens,

STATIONERY AND PRINTING.

This account includes the cost of stationery, stationery supplies, printing, books, and blank forms used in connection with transportation expenses. Dictionaries, periodicals, technical books, etc., should be charged to account “Superintendence.

[80 The following is a list of the more important items chargeable to this account: Adding machines, Eyelet punches,

Pins, Addressographs and sup- Eyelets,

Postage,
plies,
Forms,

Printed cards,
Arm rests,
Fuel tickets,

Printed tablets,
Baggage checks, printed,

Profile books, and paper, Binders, Hectographs,

Punches (not conductors' Bills of lading, Indexes,

or baggagemen's), Blank books,

Ink, for writing and draw. Rubber bands, Blank cards,

ing,

Rubber stamps,
Blank forms,
Inkstands,

Rulers,
Blank paper,
Invoice books,

Ruling pens,
Blank tablets,
Legal-cap paper,

Scrapbooks,
Blotters,
Letter paper,

Sealing was,
Blotting paper,
Manifold paper,

Seals,
Blue print paper,
Manifold pens,

Shears,
Books for field notes, Mimeographs,

Shipping tags,
Bristol board,
Mucilage,

Shorthand notebooks,
Calculating machines, Mucilage brushes,

Sponges,
Calendars,
Neostyles,

Sponge cups,
Caligraphs,
Note paper,

Stamps, impression,
Carbon paper,
Notices,

Stylographs,
Cardboard,
Numbering stamps,

Tablets,
Cards,

Tape,
Circulars,
Orders,

Telegraph blanks,
Computing tables,
Paper,

Tickets,

Ticket stamps,
Copy (impression) books, Paper baskets,
Copying brushes,
Paper clips,

Time-tables,
Copying presses,
Paper cutters,

Tissue (impression) paper,
Crayons,
Paper fasteners,

Tracing cloth.
Cross-section books,
Paper files,

Tracing paper,
Cross-section paper,
Paper weights,

Twine,
Cyclostyles,
Papyrographs,

Typewriters and ribbons, Dating stamps and rib. Parchment paper,

Wage tables, bons,

Pencils, for writing and Wastebaskets, Drawing paper,

drawing,

Water colors,
Delivery tickets,
Pencil sharpeners,

Water holders,
Duplicators,
Penholders,

Waybills,
Electric pens,
Penracks,

Wrapping paper,
Envelopes,

Peus, for writing and Wringers for copying Erasers, rubber and steel, drawing,

presses. INSURANCE.

This account includes all premiums made or paid by a carrier to its insurance fund and premiums (except reinsurance premiums) paid by it to insurance companies for insuring property or persons against loss, damage, or injury by fire, [81 accident, or other causes, when such loss, damage, or injury would otherwise be chargeable to “ Transportation Expenses.'!

Oil paper,

(THIRD REVISED ISSUE.]

6

Note A.-The premiums paid by a carrier to its insurance fund should be credited on its books to an “Insurance Fund” account, to which the amount of all claims for damages to the 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.-Appropriations made by a carrier to its insurance fund through Income Account should be credited directly to its "Insurance Fund” account.

OTHER EXPENSES.

This account includes all expense in connection with transportation not properly chargeable to other “Transportation Expenses" accounts.

LOSS AND DAMAGE-FREIGHT,

This account includes payments for loss, damage, delays, or destruction of freight, locomotives, or cars when waybilled as freight (but not including company's material), parcels, or express intrusted to a carrier for transportation, including live stock received for shipment, and all expenses directly incident thereto; freight in transit lost overboard from lighters (less insurance recovered and net amount received from sale of unclaimed and damaged freight); cost of repacking and boxing damaged merchandise and other property; pay and expenses of employees or others engaged as adjusters and in detecting thieves; and services and expenses of employees or others while engaged as witnesses in law suits in connection with loss and damage cases.

Note.—Expenses, not otherwise provided for, in connection with the conduct of suits should be charged to account “Law Expenses,” but the amount of final judgments, including plaintiffs' court costs, should be charged to this account.

LOSS AND DAMAGE-BAGGAGE.

This account includes payments for loss, damage, or destruction of baggage and other personal property, including clothing carried as baggage, damage to clothing worn by persons not in accident; and all expenses directly incident thereto, including services and expenses of employees or others while engaged as witnesses [82 in law suits in connection with cases involving loss or damage to baggage, less insurance recovered and net amount received from sale of unclaimed and damaged baggage.

Note.-Expenses, not otherwise provided for, in connection with the conduct of suits should be charged to account “Law Expenses,” but the amount of the final judgments, including plaintiffs' court costs, should be charged to this

account. DAMAGE TO PROPERTY.

This account includes payments for damages to or destruction of crops, buildings, lands, fences, vehicles, or any other property (except freight and baggage intrusted for transportation and except also stock as provided for under account “Damage to Stock on Right of Way''), whether occasioned by fire, collision, or otherwise, less insurance recovered. Payments for damages to locomotives or cars and the property therein of another company having trackage rights caused by collision of trains; and cost of repairing damage to another railway company's roadbed, track, or equipment, caused by collisions at grade crossings; detecting thieves, detaining vessels at drawbridges and payment of fines and costs on account of blocking street crossings; also pay and expenses of employees and other witnesses in suits.

Note A.-Expenses, not otherwise provided for, in connection with the conduct of suits should be charged to account “Law Expenses, " but the amount of final judgments, including plaintiffs' court costs, should be charged to this account.

Note B.-The pay and expenses of claim adjusters, clerks, and others, whose pay can not be actually allocated to any case, should be divided equally between personal injury and other claims over which they have jurisdiction.

DAMAGE TO STOCK ON RIGHT OF WAY.

This account includes payments for cattle and other live stock killed or injured while crossing or trespassing on the right of way; cost of removing and burying same; pay and expenses of stock claim agents; pay and expenses of employees and other witnesses in suits.

Note A.--Expenses, not otherwise provided for, in connection with the con. duct of suits should be charged to account “Law Expenses,” but the amount of final judgments, including plaintiffs' court costs, should be charged to this account.

Note B.—The pay and expenses of claim adjusters, clerks, and others, whose pay can not be actually allocated to any case, should be divided equally between personal injury and other claims over which they have jurisdiction.

[83 INJURIES TO PERSONS.

This account includes all expenses incident to injuries to persons when caused directly in connection with transportation; proportion of salaries and expenses of physicians and surgeons, expenses of undertakers, nursing and hospital attendance, medical and surgical supplies, artificial limbs, funeral expenses, railway and carriage fares for conveying injured persons and attendants; 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 A.-Expenses, not otherwise provided for, in connection with the conduct of suits should be charged to account “Law Expenses,” but the amount of final judgments, including plaintiff's' court costs, should be charged to this account.

Note B.-When contributions are made to hospitals, the total thereof should be distributed to the several “Injuries to Persons” accounts as follows: 25 per cent to “Maintenance of Way and Structures,” 25 per cent to “Maintenance of Equipment,” and 50 per cent to “Transportation Expenses.''

Note C.-The pay and expenses of claim adjusters, clerks, and others whose pay can not be actually allocated to any case should be divided equally between

personal injury and other claims over which they have jurisdiction. OPERATING JOINT TRACKS- DR.

This account includes a carrier's proportion of transportation expenses in the use of 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 tracks operated by other companirs, but in the joint use of which a carrier participates. The bill rendered 1 y 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 ly the debtor. OPERATING JOINT TRACKS—CR.

This account includes the proportion of transportation expenses for the use of joint tracks operated by a carrier chargealle to other companies.

Note.-The purpose of this account is to show the amounts aceruing in favor of a carrier against other companies for their proportion of the expense of [84 operating joint tracks 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.

V. GENERAL EXPENSES.
SALARIES AND EXPENSES OF GENERAL OFFICERS.

This account includes:
Salaries.-Pay of chairman of board, president, vice-president, assistant to the

(THIRD REVISED ISSUE.)

president, assistant to vice-president, treasurer, assistant treasurer, local treasurer, assistant to the treasurer, secretary, assistant secretaries, treasurers and secretaries of branch lines, registrar of stock, registrar of bonds, transfer agent, comptroller, assistant comptroller, assistant to the comptroller, general auditor, auditor, assistant auditor, and all subordinate officers of the accounting department, freight claim agent, assistant freight claim agent, general accountant, real estate agent, assistant real estate agent, and tax commissioner; and all other general officers not otherwise provided for; salaries and fees of receivers.

Expenses.—This account includes traveling and other expenses of officers named above, and supplies for special cars while used by them, and cost of running special trains for them; membership fees of general officers in railway and other associations.

Note A.- When an officer's duties are restricted to an individual department, his salary and expenses should be charged to the individual department under account "Superintendence” or account Law Expenses.”

Note B.-When officers and others, above enumerated, have supervision over other departments also, their salaries and expenses should be apportioned equally between the departments over which they have jurisdiction.

Note C.—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."

SALARIES AND EXPENSES OF CLERKS AND ATTENDANTS.

This account includes:

Clerks.-Pay of chief accountants, chief and other clerks of the officers (85 specified in account “Salaries and Expenses of General Officers,” cashiers, pay. masters and their clerks, traveling auditors, traveling accountants, special agents, inspectors and route agents of the accounting department, and postmaster, mail clerks, and assistants in general office.

Attendants.-Pay of superintendent and assistant superintendent of general office building, bank messengers, ushers in general offices, pumpmen, watchmen, messengers, service-wagon drivers, stablemen, janitors, cleaners, elevator conductors, engineers and firemen of stationary engines, telephone operators and other employees in connection with general offices not provided for elsewhere; also pay of porters, cooks, etc., in general office buildings and on special cars while in use by general officers and general office employees.

Expenses.—This account includes traveling and other expenses of employees named above and supplies for special cars while used by them; also cost of running special trains for them. GENERAL OFFICE SUPPLIES AND EXPENSES.

This account includes rent, repairs of rented buildings and fixtures therein, alterations of partitions and fixtures; furniture, and all expenses and supplies incident to the heating, lighting, and care of general offices; cost of service automobiles, wagons, and harness, and expenses of repairing; cost of horses and horse keep, and of atlases, directories, and other books of reference for general office use; tele. phone service, express charges, telegraph and cable tolls; payments for local mes. senger service, subscriptions for newspapers and periodicals; premiums on fidelity bonds of general office employees. LAW EXPENSES.

This account includes pay and expenses 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, printing briefs, legal forms, testimony, reports, etc.; fees and retainers for service 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. [86

« SebelumnyaLanjutkan »