Handbook of Railroad Expenses

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McGraw-Hill book Company, 1913 - Railroads - 559 pages
 

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Contents

Other Track Material
55
Roadway and Track
56
Removal of Snow Sand and Ice
60
Tunnels
61
Bridges Trestles and Culverts
62
Over and Under Grade Crossings
65
Grade Crossings Fences Cattle Guards and Signs
66
Snow and Sand Fences and Snowsheds
68
Telegraph and Telephone Lines
70
Electric Power Transmission
72
Buildings Fixtures and Grounds
73
Docks and Wharves
77
Roadway Tools and Supplies
79
Injuries to Persons
81
Stationery and Printing
83
Other Expenses
84
CHAPTER III
86
Superintendence
89
Steam LocomotivesRepairs
92
Steam LocomotivesRenewals
95
Steam LocomotivesDepreciation
96
PASSENGER TRAIN CARSMaintenanceGeneral
97
Passenger Train CarsRepairs
99
Passenger Train CarsRenewals
102
Freight Train CarsRepairs
103
Freight Train CarsRenewals
105
Electric Equipment of CarsRenewals
106
BAEGES CAR FLOATS AND CANAL BOATS
107
Floating EquipmentRenewals
108
WORK EQUIPMENTGeneral
109
Work EquipmentRepairs
111
Work EquipmentRenewals
112
Shop Machinery and ToolsRepairs and Renewals
114
Power Plant Equipment
115
Stationery and Printing
117
CLEARING ACCOUNTSHOP EXPENSES
118
MAINTENANCE OP JOINT EQUIPMENT AT TERMINALSGENERAL
119
5152 Maintaining Joint Equipment at TerminalsDr and Cr
120
CHAPTER IV
121
TRANSPORTATION 129192
122
Outside Agencies
123
Advertising
124
Traffic Associations
125
Fast Freight Lines
126
Industrial and Immigration Bureaus
127
Other Expenses
128
TRANSPORTATIONGeneral
129
Superintendence
131
Dispatching Trains
133
Station Employees
134
Weighing and Car Service Associations
135
Coal and Ore Docks
136
Station Supplies and Expenses
137
YARD SERVICEGeneral
139
Yardmasters and Their Clerks
141
Yard Conductors and Brakemen
142
Yard Supplies and Expenses
143
Yard Enginemen
144
Enginehouse ExpensesYard
145
Fuel for Yard Locomotives
147
Lubricants for Yard Locomotives
149
7778 Operating Joint Yards and TerminalsDr and Cr
150
TRAIN MOVEMENTGeneral
151
Motormen
152
Enginehouse ExpensesRoad
153
Fuel for Road Locomotives
155
Water for Road Locomotives
156
Other Supplies for Road Locomotives
157
Operating Power Plants
159
Purchased Power
161
Train Supplies and Expenses
163
Interlockers and Block and Other Signals
166
Crossing Flagmen and Gatemen
167
DrawBridge Operation
168
Telegraph and TelephoneOperation
170
Operating Floating Equipment
171
Injury to Persons
187
104105 Operating Joint Tracks and FacilitiesDr and Cr
191
CHAPTER VI
193
Salaries and ExpensesGeneral Officers
194
Salaries and Expenses of Clerks and Attendants
195
General Office Supplies and Expenses
196
Law Expenses
197
Insurance
198
Relief Department Expenses
200
Stationery and Printing
201
Other Expenses
203
CHAPTER VII
205
ADDITIONS AND BETTERMENTS 210220
210
Form of Income and Profit and Loss Statement for Steam
221
Classification of Operating Revenues 242249
242
ACCOUNT PAGE I REVENUE PROM TRANSPORTATION
246
Excess Baggage Revenue
247
Switching Revenue
248
Car Service
249
245
262
Weighing and CarService Associations
295
Yardmasters and their Clerks
296
Yard Conductors and Brakemen
297
Fuel for Yard Locomotives
298
Lubricants for Yard Locomotives
299
Motormen
300
Fuel for Road Locomotives
301
Lubricants for Road Locomotives
302
Purchased Power
303
Interlockers Block and Other SignalsOperation
305
Clearing Wrecks
306
Operating Floating Equipment
307
Express Service
308
Other Expenses
309
Loss and DamageBaggage
310
Damage to Stock on Right of Way
311
Text of Classification of Operating Expenses 250315
315
Classification of Expenditures for Additions and Betterments 335358
335
GENERAL INSTRUCTIONS ____
338
Right of Way and Station Grounds
342
Real Estate
343
Grade Reductions and Changes of Line
344
Tunnel Improvements
345
Increased Weight of Rail
346
Ballast
347
Terminal Yards
348
Improvement of Crossings Under or Over Grade
349
Interlocking Apparatus
350
Telegraph and Telephone Lines
351
Shops Enginehouses and Turntables 392
352
Grain Elevators and Storage Warehouses
353
Electric Light and Power Plants
354
GasProducing Plants
355
Equipment
356
Interest and Commissions
357
Classification of Expenditures for Road and Equipment 359376
359
ACCOUNT PAGE I Road
363
Real Estate
364
Bridges Trestles and Culverts
365
Track Fastenings and Other Material
366
Fencing Right of Way
367
General Office Buildings and Fixtures
368
Water Stations
369
Dock and Wharf Property
370
GasProducing Plants
371
Earnings and Operating Expenses during Construction
372
Steam Locomotives
373
Work Equipment
374
Stationery and Printing
375
Other Expenditures
376
Form of General Balance Sheet Statement 377397
377
Explanatory Note
382
Liabilities
391
Classification of Locomotive Miles Car Miles Train Miles 398405
398
Index 407559
409
Copyright

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Page 296 - Yard switch and signal tenders . Yard supplies and expenses Yard enginemen .... Enginehouse expenses — yard Fuel for yard locomotives Water for yard locomotives Lubricants for yard locomotives Other supplies for yard locomotives Operating joint yards and terminals — Dr.
Page 341 - ... tracks), under a general plan, considered as a whole, is less than $200, the option may be exercised of charging the amount expended to the appropriate account in Operating Expenses. This rule is not to be construed as authorizing the parceling of expenditures in order to bring them within this limit.
Page 388 - ... for a consideration the actual money value of which at the time of such sale or exchange is less than the value of the securities at par and the accrued interest thereon, if any, the difference between the money value of the consideration received and the par value of the securities plus the accrued interest shall be deemed a discount.
Page 238 - Debits resulting from adjustments required to bring to par securities issued or assumed by the accounting company and reacquired at a cost exceeding the par value, Discounts on stock remaining unextinguished at the time of its reacquirement, Unextinguished discounts on funded debts reacquired before maturity.
Page 292 - Stationery and printing. This account shall include the cost of all stationery, stationery supplies, printIng, books, and blank forms used in connection with the operation of terminals, Including capacity plans, cargo plans, stowage plans, waybills, tickets, baggage checks, bills of lading, etc. For list of items see account 466, "Stationery and printing.
Page 313 - This account should include all law expenses except those incurred in the defense and settlement of damage claims, including pay and expenses of counsel, solicitors and attorneys, their clerks and attendants, and expenses of their offices; cost of law books, printing briefs, legal forms, testimony, reports, etc.
Page 248 - Communication service. This account shall include revenues from commercial telephone and telegraph business transacted by it, when the expense of transacting such business cannot be separated from the expense of conducting the railway service; also amounts received from telephone and telegraph companies, whether as proportion of earnings or otherwise, for the privilege of transacting a commercial telephone or telegraph business In offices along the carrier's lines, when the carrier furnishes some...
Page 306 - Other expenses. Office, traveling, and Incidental expenses. Including office rent, of employees whose pay Is chargeable to this account; rent of telegraph conduits, lines, and poles; cost of battery renewals and supplies, bicycles for messengers, and...
Page 233 - NOTE B: Dividends or other returns upon securities issued by separately operated companies and held or controlled by the accounting company shall not be included in this account to offset a deficit payable, but in accounts 513, "Dividend income"; or 514, "Interest income,
Page 240 - Surplus applied to sinking and other reserve funds," for the discharge of the principal (less the discount, if any, suffered at the time of sale) of any indebtedness incurred in the acquisition or improvement of property carried in the road and equipment accounts ; also other amounts appropriated from surplus and not provided for elsewhere.

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