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(SUPPLEMENT TO THIRD REVISED ISSUE.)

tives should be based on the relative number of tons of coal used on locomotives

in yard and road service. (For interpretation of this account see Cases 69, 71, 72, 74, 188, 189, 194, 201, and

253, Accounting Bulletin No. 1.)

84. LUBRICANTS FOR ROAD LOCOMOTIVES.

No change. (For interpretation of this account see Cases 69, 71, 72, 188, and 189, Accounting Bulletin No. 1.) 85. OTHER SUPPLIES FOR ROAD LOCOMOTIVES. List, page 73. Eliminate:

Metallic Packing. Add:

Switch Keys.

Waste. (For interpretation of this account see Cases 69, 71, 72, 75, 188, 189, 256, and 299, Accounting Bulletin No. 1.) 86. OPERATING POWER PLANTS. Add:

Note A.-This account includes only the cost of operating power plants for the purpose of furnishing power for the propulsion of electric locomotives, cars, or traing.

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 Cases 59 and 178, Accounting Bulletin No. 1.) 87. PURCHASED POWER. No change.

135 88. ROAD TRAINMEN. Add:

Note B.—Where 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 69, 71, 72, and 202, Accounting Bulle. tin No. 1.)

89. TRAIN SUPPLIES AND EXPENSES.

Lubricating cars.—After the last word in this paragraph add: “ (except worktrain cars).

Icing and watering cars.-Add: “To this account should be credited refrigeration charges collected from other companies and individuals."

Other expenses.-Add: “Cost of removing advertisements from cars."
To the list on page 76 add:

Switch keys. (For interpretation of this account see Cases 69, 71, 72, 74, 245, 274, 281, 284, and 299, Accounting Bulletin No. 1.)

INTERLOCKERS, BLOCK AND OTHER SIGNALS-OPERATION. Change the title of this account to read: “Interlockers and Block and other Signals-Operation.' 90. INTERLOCKERS AND BLOCK A:ND OTHER SIGNALS-OPERATION.

Add: “Cost of material used and labor expended in lubricating switches and sig. nals, except those at terminals."

(For interpretation of this account see Cases 39, 76, 202, and 204, Accounting Bulletin No. 1.)

91. CROSSING FLAGMEN AND GATEMEN.

Add: “also amounts paid for electric lights at street crossings not at stations or in yards.'

(For interpretation of this account see Cases 202 and 269, Accounting Bulletin No. 1.)

92. DRAWBRIDGE OPERATION.

No change. 93. CLEARING WRECKS.

Train service.-Add: “Amounts paid to other companies for use of engines, derricks, other equipment, and crews on wrecking service."

(For interpretation of this account see Cases 54 and 243, Accounting Bulletin No. 1.)

[36 94. TELEGRAPH AND TELEPHONE-OPERATION.

Operators and messengers.-Eliminate fourth line of this paragraph, consisting of the words “who also perform other station work.''

(For interpretation of this account see Cases 43, 95, 198, and 202, Accounting Bulletin No. 1.) 95. OPERATING FLOATING EQUIPMENT.

No change. (For interpretation of this account see Cases 137 and 202, Accounting Bulletin No. 1.) 96. EXPRESS SERVICE.

No change. 97. STATIONERY AND PRINTING.

No change. (For interpretation of this account see Cases 154, 155, and 200, 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.'' 98. OTHER EXPENSES.

No change. (For interpretation of this account see Cases 77, 79, 202, 206, 218, and 276, Accounting Bulletin No. 1.) 99. LOSS AND DAMAGE-FREIGHT.

Eliminate the words “but not” in parentheses in the third line of the text; elimi. nate the words “recovered” and “net” in the seventh line of the text, so that it will read:

This account includes payments for loss, damage, delays, or destruction of freight, locomotives, and cars when waybilled as freight (including all company's material), parcels or express intrusted to the company for transportation, including live stock received for shipment; and all expenses directly incident thereto; freight in transit lost overboard from lighters (less insurance and amount recovered from sale of unclaimed and damaged freight); cost of repacking and boxing damaged merchandise and other property; pay and expenses of employees and others engaged as adjusters and in detecting thieves; and services and expenses of employees or others while (37 engaged as witnesses in lawsuits in connection with loss and damage cases.

Add: Freight charges paid other carriers on lost or damaged shipments.
Add:

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 among per

sonal injury and other claims over which they have jurisdiction. (For interpretation of this account see Cases 4, 8, 155, 279, and 298, Accounting Bulletin No. 1.)

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(SUPPLEMENT TO THIRD REVISED ISSUE.]

100. LOSS AND DAMAGE-BAGGAGE. Add:

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 among personal injury and other claims over which they have jurisdiction. (For interpretation of this account see Cases 4 and 155, Accounting Bulletin, No. 1.) 101. DAMAGE TO PROPERTY.

No change. (For interpretation of this account see Cases 4, 38, and 155, Accounting Bulletin No. 1.) 102. DAMAGE TO STOCK ON RIGHT OF WAY.

No change. (For interpretation of this account see Cases 4 and 155, Accounting Bulletin No. 1.) 103. INJURIES TO PERSONS.

Add: “Pay and expenses of employees and others while attending coroners' 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 substi. tute in place thereof the words “Expenses not otherwise provided for." (For interpretation of this account see Cases 4, 34, 78, 155, 164, 165, and 310, Accounting Bulletin No. 1.)

OPERATING JOINT TRACKS-DR. Change the title of this account to “Operating Joint Tracks and Facilities–Dr.," and modify the text to agree with the wording under that title below.

[38 104. OPERATING JOINT TRACKS AND FACILITIES–DR.

This account includes a carrier's proportion of transportation expenses incurred in the use of joint tracks, interlockers, and other facilities (except as provided for in account “Operating Joint Yards and Terminals-Dr.'') 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 and facilities 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 distribu.

tion should be adhered to by the debtor. (For interpretation of this account see Cases 118, 268, 286, 295, and 312, Account. ing Bulletin No. 1.)

OPERATING JOINT TRACKS_CR. Change the title of this account to Operating Joint Tracks and Facilities—Cr.,'' and modify the text to agree with the wording under that title below. 105. OPERATING JOINT TRACKS AND FACILITIES–CR.

This account includes the proportion of transportation expenses incurred in the use of joint tracks, interlockers, and other facilities (except as provided for in account Operating Joint Yards and Terminals-Dr.''), operated by a carrier, chargeable to other carriers.

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 operat. ing joint tracks and facilities 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. (For interpretation of this account see Cases 118, 268, 285, 286, 295, and 312, Ac. counting Bulletin No. 1.)

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V. GENERAL EXPENSES.

106. SALARIES AND EXPENSES OF GENERAL OFFICERS.

Salaries.-Add: "Commissions paid to land and tax commissioners in lieu of sal

aries.''

(For interpretation of this account see Cases 82, 209, 246, 255, and 262, Accounting Bulletin No. 1.)

[39

107. SALARIES AND EXPENSES OF CLERKS AND ATTENDANTS.

No change.

(For interpretation of this account see Cases 82, 246, and 262, Accounting Bulletin No. 1.)

108. GENERAL OFFICE SUPPLIES AND EXPENSES.

No change.

(For interpretation of this account see Case 35, Accounting Bulletin No. 1.)

109. LAW EXPENSES.

Add: "Cost of membership in associations the object of which is to protect roads in respect to litigation concerning the use of patents.'

""

(For interpretation of this account see Cases 287 and 310, Accounting Bulletin No. 1.)

110.

INSURANCE.

Amend the text to read:

"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 buildings and other structures, equipment of all classes, other property, and persons against loss, damage, or injury by fire, accident, or other causes. Notes A and B remain as at present.

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(For interpretation of this account see Cases 29, 31 and 182, Accounting Bulletin No. 1.)

111. RELIEF DEPARTMENT EXPENSES.

No change.

112. PENSIONS.

No change.

(For interpretation of this account see Cases 208 and 302, Accounting Bulletin No. 1.)

113. STATIONERY AND PRINTING.

No change.

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

[40

114. OTHER EXPENSES.

Add: "Donations to local fire departments; cost of exchange on checks cashed or deposited and drafts bought; cost of draping stations.''

(For interpretation of this account see Cases 113, 207, and 313, Accounting Bulletin No. 1.)

115.

GENERAL ADMINISTRATION JOINT TRACKS, YARDS, AND TERMI-
NALS-DR.

No change.

(For interpretation of this account see Case 295, Accounting Bulletin No. 1.)

116. GENERAL ADMINISTRATION JOINT TRACKS, YARDS, AND TERMI

NALS-CR.

No change.

(For interpretation of this account see Cases 285 and 295, Accounting Bulletin No. 1.)

[41

CLASSIFICATION

OF

OPERATING EXPENSES

AS PRESCRIBED BY THE

INTERSTATE COMMERCE COMMISSION

FOR

STEAMROADS

IN ACCORDANCE WITH

SECTION 20 OF THE ACT TO REGULATE

COMMERCE

THIRD REVISED ISSUE CONDENSED

EFFECTIVE ON JULY 1, 1908

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