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similar machinery used in producing ballast.

(0) Depreciation of machinery permanently used in gravel pits and

quarries.
(h) Cost of explosives, hand tools, and miscellaneous expenses.

(1) Cost of installing and operating interlocking and other signal appa-

ratus at gravel pits.

This "Operations of Gravel Pit" or "Operations of Quarry" account
should be credited from month to month with the number of cubic yards
used on the basis of the average cost of production, and account "Ballast"
or other proper account charged. The average cost of production should be
determined by dividing the total charge to the account of any pit or quarry
by the estimated number of cubic yards it contains.

As stripping and other preparatory expenses are not always incurred in
full before beginning to take out the gravel or stone, the cost of production
should include an estimate of the total of such expenses.

NOTE A. The cost of loading cinders at ash pits should be charged to account "Engine-
house Expenses Yard" or account "Enginehouse Expenses Road."

NOTE B. The cost of labor putting ballast into track should be charged to account
"Roadway and Track."

See Cases 39, 40, 106, 114, 158, 163, 230, 449, 297, 434, 467.

3. TIES

This account includes cost (including inspection and freight charges, if
any) of cross, switch, and bridge ties, head blocks and railway crossing timbers
(plain or treated) for main and repair tracks, sidings, and spurs; in tunnels,
stations, shop, and other yards; on piers, wharves, track scales, inclines,
bridges, trestles, and culverts; to coal chutes, coal pockets, and fuel and water,
stations (except on inclines to and in fuel stations; on tracks in ballast pits
enginehouses, shops, and storehouses, and on transfer tables and turntables).

NOTE A. The coat of labor unloading, distributing, and putting ties in track and the
expenses of trains distributing ties should be charged to account "Roadway and Track."

NOTE B. This account may include each month a proportion of the total amount
authorized or approximated for renewals during the fiscal year regardless of the month
in which the actual renewal is made.

See Cases 32, 40, 106, 157, 158, 162, 562.

4. RAILS

This account includes cost (including inspection and freight charges, if
any) of rails for main and repair tracks, sidings, and spurs; in tunnels,
stations, shop and other yards; on piers, wharves, track scales, inclines,
bridges, trestles, and culverts; in tracks to coal chutes, coal pockets, and
fuel and water stations (except on inclines to and in fuel stations, on tracks



200 RAILROAD EXPENSES

in ballast pits, enginehouses, shops, and storehouses, and on transfer tables,
turntables, and car floats), less the value of old rails taken up.

NOTE A. The cost of labor unloading, distributing, and laying rails in track, and the
expenses of trains picking up and loading rails taken out of track should be charged to
account "Roadway and Track."

NOTE B. This account may include each month a proportion of the total amount
authorized or approximated for renewals during the fiscal year, regardless of the month
in which the actual renewal is made.

See Cases 32, 40, 106, 145, 157, 158, 162, 562.

5. OTHER TRACK MATERIAL

This account includes cost (including inspection and freight charges, if
any) of all track material not chargeable to ballast, ties, and rails; also ex-
penses of repairing track appliances.

The following is a list of the more important articles chargeable to this
account:

Anticreepers, Nut locks, Switch lamps,

Angle bars, Nuts, Switch locks [and keys],

Connecting rods, Offset bars, Switch points,

Derails, Rail braces, Switches,

Frog and guard rail Rail chairs, Switch-stand bolts,

blocking, Rail clips, Targets, switch,

Frogs, Rail joints, Tie plates,

Guard rails (except on Shims, Tie plugs

bridges and trestles), Splice bars, Tie-rods,

Guard-rail clamps, " . Stands, switch, Track bolts,

Guard-rail fasteners Step chairs, Track insulators,

Main rods, Switch chairs, Track spikes.
Switch crossings, rigid or slip

Note A. This account may include each month a proportion of the total amount
authorized or approximated for renewals during the fiscal year regardless of the
month in which the actual renewal is made.

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.

See Cases 40, 106, 157, 158, 299, 563.

6. ROADWAY AND TRACK

This account includes:

APPLYING BALLAST. Pay of employees engaged in preparing roadbed for
the reception of ballast; also pay of employees engaged in applying ballast
after it has been prepared and unloaded.

APPLYING TIES Pay of employees engaged in unloading, distributing, and
renewing cross, switch, and bridge ties, head blocks, and railway crossing
timbers, respacing ties, and burning old ties.

APPLYING RAILS. Pay of employees engaged in unloading, distributing,
cutting, slotting, drilling, and laying rails, adzing for new rails, gathering
and loading old rails, and adjusting expansion and contraction.

APPLYING OTHER TRACK MATERIAL. Pay of employees engaged in apply-
ing rail braces, angle bars, rail joints, track bolts and spikes, nut locks,
anticreepers, switches, switch stands, frogs, crossing frogs, tie-plates, tie
plugs, and other miscellaneous track material not specified above.



TEXT OF CLASSIFICATION OF OPERATING EXPENSES 261

TRACK MAINTENANCE. Pay of employees engaged in alineing, surfacing,
and gaging tracks, placing and removing track shims and tightening bolts and
spikes in tracks. When a track is taken up, the labor expended therefor should
be charged to this account, whether another track is laid to replace it or not.

CARE OF ROADBED. Expenses of constructing and cleaning tile and open
ditches; cost and expenses of placing and cleaning sewer pipes for drains
(cost of sewer pipes laid under tracks should be charged to account "Bridges,
Trestles, and Culverts"); cost of material used and labor expended in sloping
cuts, blasting rock, widening roadbeds, cuts, fills, and embankments, filling
borrow pits, removing slides, dangerous rocks, and other similar obstruc-
tions; expenses of operating steam shovels, scrapers, and ditches, while engaged
in such work; also expenses of keeping tracks clear and repairing the sub-
grade of tracks in cases of freshets or washouts and cost of boarding em-
ployees so engaged. Cost of labor building temporary tracks around slides
and washouts and removing such tracks; cost of replacing rails, ties, and
ballast and repairing other damages caused by washouts to tracks proper
or to roadbed; cost of cutting, handling, and placing sod; also landscape
gardening and beautifying along roadway (except when chargeable to account
" Buildings, Fixtures, and Grounds").

GENERAL CLEANING. Pay of employees engaged in mowing right of way
and burning grass and weeds; cost of operating weed burners, removing
brush, grass, and drift from right of way, and removing cinders dumped by
passing trains, plowing fire guards, removing weeds from and dressing ballast,
cutting sod lines, removing dirt from track yards, cleaning streets used as
roadways, cleaning car-cleaning yards, and loading and handling track scrap.

PATROLLING AND WATCHING. Pay of track walkers, track watchmen,
patrolmen, employees while extinguishing fires on right of way and adjacent
property, and watchmen at bad spots in tracks, slides, and dangerous places.
(For pay of bridge watchmen see account "Bridges, Trestles, and Culverts,"
for pay of street crossing watchmen see account "Crossing Flagmen and
Gatemen," and for pay of tunnel watchmen see account "Tunnels.")

CHANGING ALINEMENT AND GRADES. The proportion chargeable to oper-
ating expenses of cost of material used and labor expended in changing the
alinement and reducing grades.

BANK PROTECTION. Cost of material used and labor expended in pro-
tecting banks by retaining walls, riprap, piling, piers, dikes, or other means,
and in constructing breakwaters and revetments, and diverting the channels
of streams to prevent cutting, washing, or sliding of embankments.

FILLING. Cost of material used and labor expended in filling bridges,
trestles, culverts, and cattle pits.

OTHER EXPENSES. Cost of material used and labor expended, in paving
and improving streets used as roadway, and oiling roadbed; payments of
assessments for street repairs, sewers, or other public improvements affecting
roadway adjacent thereto, not chargeable to account "Buildings, Fixtures and
Grounds" ; expenses incident to track inspection, premiums in connection
therewith, and any other roadway or track expenses not provided for elsewhere.



202 RAILROAD EXPENSES

TRAIN SERVICE. Pay of work-train enginemen, trainmen, and engine-
housemen; cost of fuel, stores, and other supplies for work-train locomo-
tives and cars; cost of oil for lubricating work-trains; cost of oil and wicking
used in lanterns of work-train enginemen and trainmen, while such employees
and equipment are engaged in work pertaining to roadway and track.

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.

See Cases 6, 38, 41, 157, 158, 245, 403, 443, 475, 460, 467.

7. REMOVAL OF SNOW, SAND, AND ICE

This account includes the cost of removing snow, sand, and ice from
tracks; pay of work-train enginemen, trainmen, and enginehousemen; cost
of fuel, stores, and other supplies for work-train locomotives and cars; cost
of oil for lubricating work-trains; cost of oil and wicking used in lanterns of
work-train enginemen and trainmen while such employees and equipment
are engaged in clearing tracks and hauling snow; wages paid men employed
in shoveling snow and picking ice on tracks, and tools specially furnished
them for this purpose, and their meals; fuel and stores used by rotary and
other snowplows and other snow and ice clearing appliances and wages of
men employed in operating them; cost of repairing snowplows (other than
snowplow cars which are covered by account "Work Equipment Repairs "),
and Hangers and the cost of putting them on and removing them from loco-
motives and cars, and cost of slatting pilots. Wages paid engineers, firemen,
and trainmen held in readiness to go out with snowplows; payments for use
of land on which to place snow fences, and for salt for keeping switches free
from ice and snow. Cost of distributing and setting up portable snow fences
and gathering them up and loading, hauling, and piling them along the
road. (For repairs, see account "Snow and Sand Fences and Snow Sheds.")

8. TUNNELS

This account includes cost of repairing tunnels, including the cost of
timber and other material, false work, and special tools; pay of tunnel watch-
men and cost of supplies used by them; repainting and whitewashing; oil
and wicks, and repairs of lamps, lanterns, and electric light fixtures used in
lighting. This account does not include renewals or repairs to roadway or
tracks through tunnels.

See Cases 40, 106.

9. BRIDGES, TRESTLES, AND CULVERTS

This account includes cost of material used (less salvage) and labor
expended in repairing and renewing bridges, trestles, culverts (both sub-
structure and superstructure), piers, abutments, masonry, and drainpipes,
including repairs made necessary by washouts; retaining walls, riprapping,
and dikes necessary to protect or strengthen bridges and culverts against
ice, water, or drift; guards on bridges, framing ties for bridges; bridge signs
or number boards; expenses of operating and rent of pile drivers and other



TEXT OF CLASSIFICATION OF OPERATING EXPENSES 263

equipment engaged in repairing and renewing bridges and culverts; cost of
cleaning channels under bridges and cleaning culverts; gravel decking for
protection against fire, and altering and bracing bridges and trestles during
progress of filling.

Cost of removing old bridges in connection with construction of new
bridges, and constructing and removing temporary or false work used in
repairing and renewing bridges and culverts.

Pay of bridge foremen and bridge watchmen, except at drawbridges, and
cost of all supplies used by them, such as brooms, lanterns, oil, oil cans, pails,
rowboats, tallow, waste, and water barrels, and fuel for heating bridge watch-
houses; also repairs to and renewals of stationary engines at drawbridges.

Pay of bridge inspectors and expenses incident to bridge inspection.

Pay of work-train enginemen, trainmen, and enginehousemen, and of
employees engaged in operating pile drivers; cost of fuel, stores, and other
supplies for work-train locomotives and cars; cost of oil for lubricating work-
trains; and of oil and wicking used in lanterns of work-train enginemen
and trainmen while such employees and equipment are engaged on work
pertaining to bridges and culverts.

NOTE A. Any structure carrying the tracks over other tracks, a stream, highway,
or canal should be considered a bridge or a culvert. The cost of maintaining structures
carrying other tracks, canals, highways, etc., over a carrier's tracks should be charged to
account "Over and Under Grade Crossings."

NOTE B. This account may include each month a proportion of the total amount
authorized or approximated for renewals during the fiscal year regardless of the month in
which the actual renewal is made.

NOTE C. Insurance recovered on bridges, trestles, and culverts should be credited
to this account. Insurance recovered for total destruction of bridges, trestles,
and culverts should be credited to an appropriate suspense account, which
account should be charged with the cost of replacement. If the cost of replace-
ment is in excess of the amount of insurance recovered, the excess should be
charged to this account.

Note D. 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.

See Cases 30, 31, 32, 38, 40, 106, 157, 158, 162, 392, 450.

10. OVER AND UNDER GRADE CROSSINGS

This account includes cost of material used (less salvage) and labor
expended in repairing and renewing overhead bridges and viaducts of all
kinds (except station overhead footbridges not public highways), log chutes
and rollways erected over the tracks of a carrier, and roadways of under-
grade crossings, foot or wagon (except subways not public highways); cost
of drainage and excavations for undergrade crossings; expenses of opening
public roads for purposes of eliminating grade crossings.

11. GRADE CROSSINGS, FENCES, CATTLE GUARDS, AND SIGNS

This account includes:

HIGHWAY GRADE CROSSINGS. Cost of material used (less salvage) and
labor expended in repairing and renewing street and road (including farm)
crossings at grade, crossing drains, crossing gates, crossing signal bells, and



264 RAILROAD EXPENSES

batteries with track instruments and connections; and warning signals;
cost of water pipes, water and hose for sprinkling grade crossings; and pay-
ments of assessments for street repairs or sewers at crossings. (Street repairs
or sewers within the limits of shop grounds or immediately adjacent to station
buildings should be charged to account "Buildings, Fixtures, and Grounds.")

FENCES AND CATTLE GUARDS. Cost of material used (less salvage) and
labor expend" 1 in repairing and renewing right-of-way fences, cattle guards,
wing fences, t. irons, and hedges.

SIGNS. Cost of yard-limit signs; subdivision boards; mile section,
whistle, water station, water trough, slow, stop, and boundary posts; over-
head Mdge and tunnel cautions; monument stones, and all other roadway
signs.

NOTE. The cost of station and telegraph signs, fences, and hedges around building
sites and shop grounds, and of paving sidewalks, streets, and driveways within the limits
of or immediately adjacent thereto, should be charged to account "Buildings, Fixtures,
and Grounds."

12. SNOW AND SAND FENCES AND SNOWSHEDS

This account includes all expenses of repairing, renewing, and replacing
permanent and portable snow and sand fences (except when the permanent
fence takes the place of right-of-way fence, in which case the expense should
be charged to the account " Grade Crossings, Fences, Cattle Guards, and
Signs"), snowsheds, including necessary rock filling, and cost of protecting
from fire; pay of snowshed watchmen and cost of supplies used by them,
cost of planting and caring for trees to protect track from snow.

NOTE. The cost of distributing and setting up portable snow fence panels, and gather-
ing, loading, hauling, unloading, and piling should be charged to account "Removal of
Snow, Sand, and Ice."

13. SIGNALS AND INTERLOCKING PLANTS

This account includes:

INTERLOCKING PLANTS. Cost of material used (less salvage) and labor
expended in rejpairing and renewing the buildings and all appliances of inter-
locking plants, power interlocking plants, and all machinery such as air
compressors, levers, boilers, dynamos, engines, and machinery and fixtures
used in connection therewith.

SIGNALS. Cost of material used (less salvage) and labor expended in
repairing and renewing block, automatic, and semiautomatic signals.

OTHER EXPENSES. Cost of material used (less salvage) and labor expended
in bonding rails, repairing and renewing home and distant signals, signal
posts, signal bridges, semaphores, train-order signals or order boards, and
flag-station signals, gates at crossings of other railways, and all other road
or track signals not provided for above, used in the government of the move-
ment of trains, including signal lanps and their connections. Pay of signal
engineers and supervisors of signals and their assistants, their office and



TEXT OF CLASSIFICATION OF OPERATING EXPENSES 265

traveling e,xpenses; also pay of mechanics and laborers and cost of special
tools while engaged in repairing and renewing interlocking plants and signals.

NOTE. This account does not include the cost of maintaining and renewing track
material 'proper required in connection with interlockers, such as switches, special track
fastenings, split rails, frogs, etc., which costs should be charged to account "Other Track
Material."

See Cases 39, 42.

14. TELEGRAPH AND TELEPHONE LINES

This account includes:

TELEGRAPH. Cost of material used (less salvage) and labor expended
in repairing and renewing telegraph lines owned by a carrier, or for which it
is responsible; also cost of conduits, poles, cross-arms, wire, insulators, cables,
cable boxes, instruments, battery jars, switchboards, and all other appurte-
nances forming a part of the plant; cost of oil for lubricating work-trains.
Pay of chief line repairmen, linemen, and other employees, and cost of special
tools used by them; also pay, office and traveling expenses of superintendent
and assistant superintendent of telegraph, their clerks and attendants.

TELEPHONE. All expenses similar to the above, incurred in connection
with telephone lines, and telephone boxes on telegraph and telephone poles.

Pay of work-train enginemen, trainmen, and enginehousemen, and other
employees, cost of fuel, stores, and other supplies for work-train locomotives
and cars and of oil and wicking used in lanterns of work-train enginemen
and trainmen, while such employees and equipment are engaged on work
pertaining to telegraph and telephone lines.

NOTE A. The salaries and expenses of superintendents and assistant superintendents
of telegraph and their clerks when engaged in both maintaining and operating telegraph
and telephone lines should be charged 50 per cent to account "Telegraph and Telephone
Lines," and 50 per cent to account "Telegraph and Telephone Operation."

Note B. This account may include each month a proportion of the total
amount authorized or approximated for renewals during the fiscal year, regard-
less of the month in which the actual renewal is made.

15. ELECTRIC POWER TRANSMISSION

This account includes cost of material used (less salvage) and labor
expended in repairing and renewing all appliances for transmitting power
from power houses and substations to the place where it is to be applied;
covers span, guard, feed, and overhead trolley wires, poles, cross-arms, brackets,
insulators and connections, third rail, including braces, supports, and devices
for insulating, covering, or protecting; bonding rails, including connecting
plugs, insulating mats, plugs, or other devices; switchboards, switches,
cut-outs, transformers, etc. (except at power and substations); pay of elec-
tricians, mechanics, and other employees engaged in repairing and renewing
electric power transmission lines; also pay of work-train motormen, engine-
men, trainmen, and enginehousemen, and other employees, and cost of fuel,
electric current, stores, and other supplies for work-train locomotives and
cars, and of oil and wicking used in lanterns of work-train enginemen and



266



RAILROAD EXPENSES



trainmen while such employees and equipment are engaged on work per-
taining to electric power transmission lines.

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.



16. BUILDINGS, FIXTURES, AND GROUNDS

This account includes all expenses incident to repairing and renewing
buildings owned by a carrier and used in its operations (not otherwise pro-
vided for herein) and maintaining driveways and grounds connected there-
with, as follows:

BUILDINGS. Cost of material used (less salvage) and labor expended in
repairing and renewing buildings and platforms; also station subways and
station overhead footbridges not public highways and stairways for approaches
to stations; and in painting, glazing, graining, varnishing, papering, cal-
cirnining, and decorating buildings; signs on buildings; building permits;
cost of land for buildings when chargeable to expenses; removing old struc-
tures, and removing snow from roofs of buildings; payments to municipalities
and others for fire protection.

The following is a list of the more important structures classified as
buildings :



Air-compressing houses,

Baggage rooms,

Bins for material,

Boarding houses,

Breakwaters for protection
of buildings,

Buildings and rooms for
trainmen,

Buildings on piers,

Carpenter shops,

Car sheds,

Coal chutes,

Coal chute, enginehouse,

Coal chute, inclines (includ-
ing tracks thereon),

Coal hoists,

Coaling platforms,

Dry houses,

Dwellings,

Eating houses,

Elevators,

Enginehouses,

Express buildings,

Fire-engine houses,

Foundries,

Fuel houses or stations,

Gas-compressing houses.

General offices,

Grain < ribs, '

Grain elevators,



Grain warehouses,

Greenhouses,

Hand-car houses,

Hay houses,

Hose houses,

Houses for oil and lanterns,

used by trainmen,
Ice houses
Laboratories,
Lumber sheds
Mail cranes,
Milk stands,
Offices,

Offices, general,
Oil houses,
Outhouses,
Planing mills,
Platforms, passenger,
Platforms, freight,
Platforms shop and yard,
Power houses,
Power houses for electric

traction lines,
Pump houses,
Reading rooms,
Repair shops,
Rest houses,
Rooms for Y. M. C. A.,
Roundhouses,
Sand houses,



Scale houses,

Scrap bins,

Section houses, dwelling,

Shops, blacksmith,

Shops, car,

Shops, machine,

Stables,

Station platforms,

Station signs

Station subways,

Station stairways,

Stations, freight,

Stations, passenger,

Stock pens

Storehouses,

Switch-tender houses,

Tanks, gas,

Tanks, oil,

Tanks, water,

Telegraph offices,

Test rooms,

Tool houses,

Track scales,

Transfer houses

Waiting rooms,

Warehouses,

Wash rooms,

Watchhouses,

Water stations.



FIXTURES. Cost of fixtures (less salvage), such as bunks, counters, file
cases, ice chests, railings, shelving, washbowls, water coolers, etc., when



TEXT OF CLASSIFICATION OF OPERATING EXPENSES 267

immovable and built in as a part of the structure; also cost of repairing and
renewing such fixtures.

MACHINERY. Cost of material used (less salvage) and labor expended in
repairing and renewing machinery and structures (except tools and machinery
chargeable to accounts " Signals and Interlocking Plants," "Shop Machinery
and Tools," and "Power Plant Equipment") used in connection with build-
ings, such as air compressors, armatures, and fields, ash buckets, ash hoists,



Online LibraryJames Shirley EatonHandbook of railroad expenses → online text (page 23 of 52)