Handbook of Railroad Expenses

Front Cover
McGraw-Hill book Company, 1913 - Railroads - 559 pages
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Contents

Hails
53
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
Barges 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 of Joint Equipment at TerminalsGeneral
119
5152 Maintaining Joint Equipment at TerminalsDr and Cr
120
CHAPTER IV
121
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
Express Service
175
Stationery and Printing
176
Other Expenses
178
Loss Damage and InjuryGeneral
180
Loss and DamageFreight
183
Loss and DamageBaggage
184
Damage to Property
185
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
Freight Revenue
246
Excess Baggage Revenue
247
Switching Revenue
248
Car Service
249
Maintenance of Equipment 272
254
General Expenses 312
256
Maintenance of Way and Structures 1 Superintendence
257
Ballast
258
Ties
259
Other Track Material
260
245
262
Over and Under Grade Crossings
263
Snow and Sand Fences and Snowsheds
264
Telegraph and Telephone Lines
265
Buildings Fixtures and Grounds
266
Docks and Wharves
268
Roadway Tools and Supplies
269
Injuries to Persons
270
Other Expenses
271
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
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
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