Classification of Expenditures for Additions and Betterments as Prescribed by the Interstate Commerce Commission for Steam Roads in Accordance with Section 20 of the Act to Regulate Commerce: First Issue. Effective on July 1, 1909
U.S. Government Printing Office, 1909 - Railroads - 44 pages
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abandoned or converted additional main tracks additions and betterments amount apparatus appropriate account appropriate operating expense ballasting banks bridges buildings carrier carrying cars change of line charged the cost charged to account classi Commission completion connection construction cost of additional cost of improved cost of replacing credited culverts cuts difference electric elevators eliminated engi enginehouses engines enlargement equipment excavation excess cost existing Expenditures for Additions facilities fences fication covering method fixtures frogs grade crossings handling accounts relating improvement includes the cost Instructions preceding interlocking Issue land light machinery material ment method of handling necessary neering eacpenses NOTE operating expense accounts original cost penses placing plants preceding the teart property abandoned protecting purchased rails railway relating to property removed replacing in kind restoring revised road salvage sidings signals Station Grounds streets structures substitution switches teact terminal thereof tion trestles tunnels wires yards