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(SUPPLEMENT TO THIRD REVISED ISSUE.)

16. BUILDINGS, FIXTURES, AND GROUNDS.

Buildings.-Add: “Payments to municipalities and others for fire protection.”
Add to the list:

Platforms-shop and yard.
Rest houses.

Scale houses. Other Expenses.-Add, after the word “salvage" in the first line of this subaccount, the words and labor expended.'

(19 Grounds.-Add: “Cost of oil for lubricating work trains."

Note B.-Add, after the word “account":

Insurance recovered for total destruction of buildings and fixtures should be credited to an appropriate suspense account, which account should be charged with the cost of replacement. If the cost of replacement is in excess of the

amount of insurance recovered, the excess should be charged to this account.” (For interpretation of this account see Cases 30, 31, 32, 40, 44, 106, 162, 178, and

305, Accounting Bulletin No. 1.) 17. DOCKS AND WHARVES.

In the third line of text, after the words “transfer bridges," insert: "and machinery used in connection therewith.” Add to last paragraph: “Cost of oil for lubricating work traing.'

Note A.–Page 35, amend to read: “Cost of maintenance of tracks, buildings, and machinery on docks, wharves, and other structures enumerated in this account should be charged to other appropriate accounts herein provided except

machinery used in connection with ferry slips and transfer bridges." 18. ROADWAY TOOLS AND SUPPLIES. Add:

Switch keys. (For interpretation of this account see Cases 246, 262, and 299, Accounting Bulletin No. 1.)

WORK EQUIPMENT-REPAIRS.
WORK EQUIPMENT-RENEWALS.

WORK EQUIPMENT-DEPRECIATION.
These primary accounts are transferred to the general account “Maintenance of
Equipment,” where they appear as primary accounts Nos. 43, 44, and 45.
19. INJURIES TO PERSONS.

Add: “Pay and expenses of employees and others while attending coroners' inquests or engaged as witnesses in lawsuits in connection with personal injury cases.

Note A.-Eliminate the words “witness fees and other expenses” and substitute in place thereof the words “ expenses, not otherwise provided for.(For interpretation of this account see Cases 4, 34, 155, 164, 165, 304, and 310, Accounting Bulletin No. 1.)

[20

20. STATIONERY AND PRINTING.

No change. (For interpretation of this account see Cases 154 and 155, Accounting Bulletin No. 1.)

INSURANCE. This account is eliminated, cost of all insurance to be charged to primary account No. 110, “Insurance,” under general account “General Expenses." 21. OTHER EXPENSES.

No change.

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22. MAINTAINING JOINT TRACKS, YARDS, AND OTHER FACILITIES–DR.

No change. (For interpretation of this account see Cases 46, 117, 159, 161, 258, 268, and 295, Accounting Bulletin No. 1.) 23. MAINTAINING JOINT TRACKS, YARDS, AND OTHER FACILITIES–CR.

No change. (For interpretation of this account see Cases 46, 159, 161, 258, 268, and 295, ACcounting Bulletin No. 1.) II. MAINTENANCE OF EQUIPMENT. 24. SUPERINTENDENCE.

Office and Other Expenses. Add: “Subscriptions to newspapers and periodicals.''

(For interpretation of this account see Cases 248 and 264, Accounting Bulletin No. 1.) 25. STEAM LOCOMOTIVES-REPAIRS.

Add: “Cost of repairs to the locomotive feature of motor cars (other than electric) engaged in revenue service.”

Add: “Metallic packing.”

(For interpretation of this account see Cases 53, 54, 73, 256, and 264, Accounting Bulletin No. 1.) 26. STEAM LOCOMOTIVES RENEWALS. No change.

[21 27. STEAM LOCOMOTIVES-DEPRECIATION.

Revise the text of this account to read:

This account includes a monthly charge representing depreciation on steam loco. motives. This monthly charge should be computed at a certain rate per cent on the original cost (estimated if not known), record value, or purchase price of such steam locomotives. Charges should be made to this account during the life of the steam locomotives, except in cases of steam locomotives which attain to greater than a normal life; in such a case charges should cease when the difference between the original cost, record value, or purchase price and the estimated scrap value shall have been charged to this account. In case of steam locomotives prematurely retired charges to this account should cease with the charges for the month in which such retirement occurs. The sum of the monthly charges during any fiscal year should equal the estimated depreciation during that year.

Note A.-When steam locomotives are prematurely retired, the value (less salvage) not previously taken up through charges to this account should be charged, in the accounts for the months in which retired, to Account No. 26, Steam Locomotives-Renewals,” as provided in the text therefor.

Note B.—The sum of the monthly charges to this account should equal the value lost through depreciation in respect to a particular steam locomotive, and, together with the charge to “Steam Locomotives—Renewals” and value of salvage or amount received from sale, should provide a reserve for replacement

of the steam locomotive when retired. (For interpretation of this account see Case 36, Accounting Bulletin No. 1.) 28. ELECTRIC LOCOMOTIVES-REPAIRS.

No change. (For interpretation of this account see Case 256, Accounting Bulletin No. 1.) 29. ELECTRIC LOCOMOTIVES-RENEWALS.

No change. 30. ELECTRIC LOCOMOTIVES-DEPRECIATION.

Revise the text of this account to read:

This account includes a monthly charge representing depreciation on electric locomotives. This monthly charge should be computed at a certain rate per cent on the original cost (estimated, if not known), record value, or purchase price of such [22 electric locomotives. Charges should be made to this account during the life of the (SUPPLEMENT TO THIRD REVISED ISSUE.)

electric locomotives, except in cases of electric locomotives which attain to greater than a normal life. In such a case charges should cease when the difference between the original cost, record value, or purchase price and the estimated scrap value shall have been charged to this account. In case of electric locomotives prematurely retired charges to this account should cease with the charges for the month in which such retirement occurs. The sum of the monthly charges during any fiscal year should equal the estimated depreciation during that year.

Note A.- When electric locomotives are prematurely retired, the value (less salvage) not previously taken up through charges to this account should be charged, in the accounts for the months in which retired, to Account No. 29, “Electric Locomotives—Renewals,” as provided in the text therefor.

Note B.—The sum of the monthly charges to this account should equal the value lost through depreciation in respect to a particular electric locomotive, and, together with the charge to “Electric Locomotives-Renewals" and value of salvage or amount received from sale, should provide a reserve for replacement

of the electric locomotive when retired. 31. PASSENGER-TRAIN CARS-REPAIRS.

Add: “Cost of repairs to the car feature of motor cars engaged in passenger servo ice.''

Note A.-Eliminate from the list:
Buffet,
Café,
Dining,
Parlor,
Parlor-baggage,

Tourist. Eliminate the seventh line of text on page 46 and substitute in place thereof: “The cost of general or shop repairs of;" so that it will read

The cost of general or shop repairs of cars, the operations of which are treated as Outside Operations,” should not be charged to this account.

(For interpretation of this account see Cases 55, 73, 138, and 264, Accounting Bulletin No. 1.) 32. PASSENGER-TRAIN CARS-RENEWALS.

No change. (For interpretation of this account see Case 55, Accounting Bulletin No. 1.) [23 33. PASSENGER-TRAIN CARS-DEPRECIATION.

Revise the text of this account to read:

This account includes a monthly charge representing depreciation on passengertrain cars. This monthly charge should be computed at a certain rate per cent on the original cost (estimated if not known), record value, or purchase price of such passenger-train cars. Charges should be made to this account during the life of the passenger-train cars, except in cases of passenger-train cars which attain to greater than a normal life; in such a case charges should cease when the difference between the original cost, record value, or purchase price and the estimated scrap value shall have been charged to this account. In case of passenger-train cars prematurely retired charges to this account should cease with the charges for the month in which such retirement occurs. The sum of the monthly charges during any fiscal year should equal the estimated depreciation during that year.

Note A.-When passenger-train cars are prematurely retired, the value (less salvage) not previously taken up through charges to this account should be charged, in the accounts of the months in which retired, to Account No. 32, • Passenger-train Cars—Renewals," as provided in the text therefor.

Note B.-The sum of the monthly charges to this account should equal the value lost through depreciation in respect to a particular passenger-train car, and, together with the charge to “Passenger-train Cars-Renewals” and value of salvage or amount received from sale, should provide a reserve for replace. ment of the passenger-train car when retired. (For interpretation of this account see Case 55, Accounting Bulletin No. 1.)

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31. FREIGHT-TRAIN CARS-REPAIRS.

Note A.-Add to list, at beginning of first column: “Ballast (when in commercial service).(For interpretation of this account see Cases 47, 56, 235, and 264, Accounting Bulletin No. 1.) 35. FREIGHT-TRAIN CARS-RENEWALS.

No change. 36. FREIGHT-TRAIN CARS-DEPRECIATION.

Revise the text of this account to read:

This account includes a monthly charge representing depreciation on freight-train cars. This monthly charge should be computed at a certain rate per cent on the orig. inal cost (estimated if not known), record value, or purchase price of such freighttrain cars. Charges should be made to this account during the life of the freighttrain cars, except in cases of freight-train cars which attain to greater than a [24 normal life; in such a case charges should cease when the difference between the original cost, record value, or purchase price and the estimated scrap value shall have been charged to this account. In case of freight-train cars prematurely retired charges to this account should cease with the charges for the month in which such retirement occurs. The sum of the monthly charges during any fiscal year should equal the estimated depreciation during that year.

Note A.-When freight-train cars are prematurely retired, the value (less salvage) not previously taken up through charges to this account should be charged, in the accounts for the months in which retired, to Account No. 35, “Freight-train Cars—Renewals,” as provided in the text therefor.

Note B.-The sum of the monthly charges to this account should equal the value lost through depreciation in respect to a particular freight-train car, and, together with the charge to “Freight-train Cars-Renewals and value of salvage or amount received from sale, should provide a reserve for replacement

of the freight-train car when retired. 37. ELECTRIC EQUIPMENT OF CARS—REPAIRS. Add:

Note B.-When carriers operating electric divisions desire to subdivide this account, appropriate accounts as prescribed in the Classification of Operating

Expenses for Electric Railways should be used. (For interpretation of this account see Case 57, Accounting Bulletin No. 1.) 38. ELECTRIC EQUIPMENT OF CARS-RENEWALS. Add:

Note C.-When carriers operating electric divisions desire to subdivide this account, appropriate accounts as prescribed in the Classification of Operating

Expenses for Electric Railways should be used. (For interpretation of this account see Case 57, Accounting Bulletin No. 1.) 39. ELECTRIC EQUIPMENT OF CARS-DEPRECIATION.

Revise the text of this account to read:

This account includes a monthly charge representing depreciation on electric equip: ment of cars. This monthly charge should be computed at a certain rate per cent on the original cost (estimated if not known), record value, or purchase price of such electric equipment of cars. Charges should le made to this account during the life of the electric equipment of cars, except in cases of electric equipment of cars which attain to greater than a normal life; in such a case charges should cease when the difference between the original cost, record value, or purchase price and the [25 estimated scrap value shall have been charged to this account. In case of electric equipment of cars prematurely retired charges to this account should cease with the charges for the month in which such retirement occurs. The sum of the monthly charges during any fiscal year should equal the estimated depreciation during that year.

Note A.-When electric equipment of cars is prematurely retired, the value (less salvage) not previously taken up through charges to this account should

[SUPPLEMENT TO THIRD REVISED ISSUE.)

be charged, in the accounts for the months in which retired, to Account No. 38, “Electric Equipment of Cars-Renewals," as provided in the text therefor.

Note B.-The sum of the monthly charges to this account should equal the value lost through depreciation in respect to a particular electric equipment of cars, and, together with the charge to “ Electric Equipment of Cars-Renewals” and value of salvage or amount received from sale, should provide a reserve for replacement of the electric equipment of cars when retired. (For interpretation of this account see Case 57, Accounting Bulletin No. 1.) 40. FLOATING EQUIPMENT-REPAIRS.

No change. 41. FLOATING EQUIPMENT_RENEWALS.

No change. 42. FLOATING EQUIPMENT—DEPRECIATION.

Revise the text of this account to read:

This account includes a monthly charge representing depreciation on floating equip. ment. This monthly charge should be computed at a certain rate per cent on the original cost (estimated if not known), record value, or purchase price of such floating equipment. Charges should be made to this account during the life of the floating equipment, except in cases of floating equipment which attains to greater than a normal life; in such a case charges should cease when the difference between the original cost, record value, or purchase price and the estimated scrap value shall have been charged to this account. In case of floating equipment prematurely retired charges to this account should cease with the charges for the month in which such retirement occurs. The sum of the monthly charges during any fiscal year should equal the estimated depreciation during that year.

[26 Note A.-When floating equipment is prematurely retired, the value (less salvage) not previously taken up through charges to this account should be charged, in the accounts for the months in which retired, to Account No. 41, “Floating Equipment-Renewals," as provided in the text therefor.

Note B.-The sum of the monthly charges to this account should equal the value lost through depreciation in respect to a particular floating equipment, and together with the charge to “Floating Equipment-Renewals” and value of salvage or amount received from sale, should provide a reserve for replacement

of the floating equipment when retired. 43. WORK EQUIPMENT-REPAIRS.

(For text of this account see pages 36, 37, and 38, Classification of Operating Ex. penses, Third Revised Issue.)

Eliminate clause on pages 36-37, “also cost of repairing commercial cars and locomotives when assigned to and in maintenance-of-way service;” and amend the suc. ceeding clause to read, 'changes made in commercial cars to fit them for work service," etc.

(For interpretation of this account see Cases 47, 235, and 264, Accounting Bulletin No. 1.) 14. WORK EQUIPMENT-RENEWALS.

No change. (For text of this account see page 38, Classification of Operating Expenses, Third Revised Issue.) 45. WORK EQUIPMENT-DEPRECIATION.

(For text of this account see page 38, Classification of Operating Expenses, Third Revised Issue.)

Revise the text of this account to read:

This account includes a monthly charge representing depreciation on work equip. ment. This monthly charge should be computed at a certain rate per cent on the original cost (estimated if not known), record value, or purchase price of such work equipment. Charges should be made to this account during the life of the work

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