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equipment, except in cases of work 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 work equipment prematurely retired charges to this account should cease with the charges for the month in which such retirement (27 occurs. The sum of the monthly charges during any fiscal year should equal the estimated depreciation during that year.

Note A.–When work 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. 44, Work 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 work equipment, and together with the charge to “Work Equipment-Renewals'' and value of salvage or amount received from sale, should provide a reserve for replacement of the work equipment when retired.

46. SHOP MACHINERY AND TOOLS.

Repairs.-Add: “Cost of repairing electric power plants (and parts thereof) employed exclusively in connection with the operation of machinery in shops."

In the third line of this paragraph, after the word “foundries,” add: "and in shops of the bridges and buildings department.'

Renewals.-Add: “Cost of renewing electric power plants (and parts thereof) employed exclusively in connection with the operation of machinery in shops."

In the third line of this paragraph, after the word “foundries,'' add: ""and in shops of the bridges and buildings department.' Add:

Note.—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 Cases 58, 178, and 311, Accounting Bulletin

No. 1.)

47. POWER PLANT EQUIPMENT. Add:

Note: This account includes only the cost of repairing and renewing equip. ment of plants used for furnishing power for the propulsion of electric locomo

tives, cars, or trains. (For interpretation of this account see Cases 58, 59, and 178, Accounting Bulletin No. 1.)

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48. INJURIES TO PERSONS.

Add: “Pay and expenses of employees and others while attending, coroner 's in. quests 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." [28 (For interpretation of this account see Cases 34, 155, and 310, Accounting Bulletin No. 1.)

49. 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.'' 50, OTHER EXPENSES.

No change.

(SUPPLEMENT TO THIRD REVISED ISSUE.)

CLEARING ACCOUNT "SHOP EXPENSES” (Page 55). Add a new paragraph:

Power.—Cost of fuel, including freight charges and handling, used in operating steam and electric power plants at shops and other places at which mechanical work is done; oil, grease, waste, and other material used in the operation of such power plants; pay of stationary engineers, firemen, electricians, coal handlers, and other employees; carbon brushes, fuses, lamps, picks, pokers, scuttles, shovels, and other small tools and supplies; cost of water and power purchased. (For interpretation of this account see Cases 59, 60, 173, 177, 179, 180, 183, and 248 and 257, Accounting Bulletin No. 1.) CLEARING ACCOUNT “STORE EXPENSES” (Page 58).

No change. (For interpretation of this account see Cases 9, 61, 153, 154, 181, 184, 185, 246, and 262, Accounting Bulletin No. 1.) Additional Clearing Accounts Authorized:

For Studies” by the Engineering Department. See Case 6.
For Stationer's expenses. See Case 154.

For Power Plant expenses. See Cases 178 and 180.
51. MAINTAINING JOINT EQUIPMENT AT TERMINALS-DR.

No change. (For interpretation of this account see Case 46, Accounting Bulletin No. 1.) [29

EQUIPMENT BORROWED—DR. This account is eliminated.

52. MAINTAINING JOINT EQUIPMENT AT TERMINALS—CR.

No change. (For interpretation of this account see Case 46, Accounting Bulletin No. 1.)

EQUIPMENT LOANED-CR. This account is eliminated.

III. TRAFFIC EXPENSES.

53. SUPERINTENDENCE.

Office and Other Expenses.-Add: “Subscriptions to newspapers." 54. OUTSIDE AGENCIES.

No change. 55. ADVERTISING.

No change. 56. TRAFFIC ASSOCIATIONS.

No change. (For interpretation of this account see Case 271, Accounting Bulletin No. 1.) 57. FAST FREIGHT LINES.

No change. 58. INDUSTRIAL AND IMMIGRATION BUREAUS.

No change. (For interpretation of this account see Case 244, Accounting Bulletin No. 1.) 59. STATIONERY AND PRINTING.

No change. (For interpretation of this account see Cases 154, 155, and 244, 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.'

60.

OTHER EXPENSES.

No change.

[30

IV. TRANSPORTATION EXPENSES.

61. SUPERINTENDENCE.

Pay of Officers.-Add: “Chief special agents."
Office and Other Expenses.-Add: “Subscriptions to newspapers.'

(For interpretation of this account see Cases 62, 246, 254, and 262, Accounting Bulletin No. 1.) 62. DISPATCHING TRAINS. Add:

Note.-Pay of operators who perform station service work also should be charged to account “Station employees.'' (For interpretation of this account see Cases 63 and 251, Accounting Bulletin No. 1.) 63. STATION EMPLOYEES.

Labor at Stations.-Add: “Pay of employees tending switch lamps not at termi. nals. Payments to elevator companies for transferring grain en route; payments to other companies and individuals for loading and unloading sand and other commercial freight under contract or otherwise."

Eliminate the word "yards” in the fourteenth, sixteenth, and seventeenth lines and substitute the word "pens," so that the text will read “stock pens”' instead of "stock yards."

Note.—Page 65: Eliminate the letter "8" from the word “accounts” in the fourth and fifth lines of the note, and eliminate the words "Stock Yards and Grain Elevators and," so that the note will read, “This account should not include the pay or expenses of telegraph and telephone operators provided for under accounts ‘Dispatching Trains' and 'Telegraph and Telephone-Operation' or pay and expenses of employees provided for under account Coal and Ore Docks,' or those engaged in .Outside Operations.'(For interpretation of this account see Cases 26, 64, 65, 66, 67, 118, 131, 193, 196,

197, 198, 199, 202, 251, 267, and 300, Accounting Bulletin No. 1.) 64. WEIGHING AND CAR SERVICE ASSOCIATIONS.

No change. (For interpretation of this account see Case 301, Accounting Bulletin No. 1.)

STOCK YARDS AND GRAIN ELEVATORS. This account is eliminated, all expenses on account thereof to be classified as “Outside Operations." See Case 67, Accounting Bulletin No. 1.

[31 65. COAL AND ORE DOCKS.

No change. (For interpretation of this account see Case 66, Accounting Bulletin No. 1.) 66. STATION SUPPLIES AND EXPENSES.

Other Expenses.—Add: “Supplies for switch lamps at points where no regular switching service is maintained; incidental expenses of station employees."

Lighting.–At the end of this paragraph add: “and passenger foot bridges and subways at stations." To the list on page 66 add:

Switch keys. (For interpretation of this account see Cases 67, 68, 197, 205, and 299, Accounting Bulletin No. 1.) 67. YARDMASTERS AND THEIR CLERKS.

No change. (For interpretation of this account see Cases 191 and 202, Accounting Bulletin No. 1.)

(SUPPLEMENT TO THIRD REVISED ISSUE.)

68. YARD CONDUCTORS AND BRAKEMEN.

No change. (For interpretation of this account see Cases 69, 71, 72, 191, and 202, Accounting Bulletin No. 1.) 69. YARD SWITCH AND SIGNAL TENDERS.

No change. (For interpretation of this account see Cases 76, 191, 196, and 202, Accounting Bulletin No. 1.) 70. YARD SUPPLIES AND EXPENSES.

Add: “Switch keys; Lubricants for yard switches."

(For interpretation of this account see Cases 76, 191, and 299, Accounting Bulletin No. 1.)

71. YARD ENGINEMEN. Add:

Note.- When locomotives are engaged in both Road and Yard service, the pay of enginemen should be apportioned between the Road and Yard accounts on the basis of the service rendered. This does not apply to way switching by locomotives and crews in road service, the entire pay of enginemen for which should be charged to Account No. 80, “Road Enginemen.

(For interpretation of this account see Cases 69, 71, 72, 188, 189, 190, 191, and 202, Accounting Bulletin No. 1.)

[32 72. ENGINEHOUSE EXPENSES-YARD.

Add: “Pay of hostlers and helpers at roundhouses; rents paid for use of stalls in roundhouses.'

In the second line, after the word "callers,'' insert “ (except as provided for in account, “Yardmasters and their Clerks').”

In the second line eliminate the word “other."

(For interpretation of this account see Cases 163, 202, 203, and 288, Accounting Bulletin No. 1.) 73. FUEL FOR YARD LOCOMOTIVES.

In the third line, after the words “fuel agents," insert: “fuel inspectors, weigh

(For interpretation of this account see Cases 69, 71, 72, 188, and 189, Accounting Bulletin No. 1.)

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74. WATER FOR YARD LOCOMOTIVES.

Add: “Proportion of pay of superintendent of water service engaged in connection with water supply for locomotives.

Eliminate the note following this account, and in place thereof substitute the following:

Note.-The apportionment of cost of water as between yard and road locomotives should be based on the relative number of tons of coal used on locomotives in yard and road service. (For interpretation of this account sce Cases 69, 71, 72, 188, 189, 194, 201, and 253, Accounting Bulletin No. 1.) 75. LUBRICANTS FOR YARD LOCOMOTIVES.

No change. (For interpretation of this account see Cases 69, 71, 72, 188, and 189, Accounting Bulletin No. 1.)

76. OTHER SUPPLIES FOR YARD LOCOMOTIVES. List, page 70. Eliminate:

Metallic packing.

Add:

Switch keys.

Waste. (For interpretation of this account see Cases 69, 71, 72, 188, 189, 256, and 299, ACcounting Bulletin No. 1.) (For interpretation of Yard Expenses see Cases 69, 71, 72, 76, 163, 188, 189, 190,

191, 192, 194, 196, 203, 256, 288, and 299, Accounting Bulletin No. 1.) [33

77. OPERATING JOINT YARDS AND TERMINALS-DR.

Revise the text of this account to read :

“This account includes a carrier's proportion of costs incurred to operate joint yards and terminals, including interlockers and other facilities at such joint yards and terminals, operated by other companies.'

The text of the note remains as at present. (For interpretation of this account see Cases 117, 118, 161, 275, 283, 284, 285, and

312, Accounting Bulletin No. 1.) 78. OPERATING JOINT YARDS AND TERMINALS-CR.

Revise the text of this account to read:

“This account includes the proportion of costs incurred to operate joint yards and terminals, including interlockers and other facilities at such joint yards and terminals, operated by carrier, chargeable to other carriers.”

The text of the note remains as at present. (For interpretation of this account see Cases 118, 161, 193, 275, 283, 284, 285, and

312, Accounting Bulletin No. 1.)

79. MOTORMEN. Add:

Note.-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 202, Accounting Bulletin No. 1.) 80. ROAD ENGINEMEN. Add:

Note B.—When locomotives are engaged in both road and yard service the pay of enginemen should be apportioned between the Road and Yard accounts on the basis of the service rendered. This does not apply to way switching by locomotives and crews in road service, the entire pay for enginemen for which should

be charged to this account. (For interpretation of this account see Cases 54, 69, 71, 72, 73, 188, 189, 190, and

202, Accounting Bulletin No. 1.) 81. ENGINEHOUSE EXPENSES-ROAD.

Add: “Pay of hostlers and helpers at round houses; rents paid for use of stalls in roundhouses.

In the second line eliminate the word “other."

(For interpretation of this account see Cases 74, 163, 202, 203, and 288, Accounting Bulletin No. 1.)

(34 82. FUEL FOR ROAD LOCOMOTIVES.

In the fourth line, after the word "agents, insert: “fuel inspectors, weighers.''

(For interpretation of this account see Cases 69, 71, 72, 188, and 189, Accounting Bulletin No. 1.) 83. WATER FOR ROAD LOCOMOTIVES.

Add: “Proportion of pay of superintendent of water service engaged in connection with water supply for locomotives.

Eliminate the note following this account and in place thereof substitute the following:

Note. The apportionment of cost of water as between yard and road locomo

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