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Handbook of railroad expenses online

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jars, telegraph and telephone lines 14

men, signal (excluding yard) pay and supplies . . . . 90

in revenue train yards, pay of 69

supplies for crossing signal bells (roadway) 91

(yard) 70

general Office service Office Expense where used.

for M. of E. (when unassignable) O. A. " Shop Expenses"

' ' signals 70, 90

"' for telephones and telegraph, in transportations offices (excluding train

despatching and station service) 94

' ' telephones and telegraph, despatching trains 62

in offices, which perform station service 66

Beams for stationery scales 16

Bearings, journal Charged to Repairs for Equipment where used.

Beaters, cushion for M. of E. (when unassignable) O. A. "Shop Expenses."

for cleaning passenger cars 89

Bedding for stock cars 89

stock, labor expense 63

bed linen and blankets for officials' cars. See Officials Cars.

for paymaster's car 1 07

" revenue cars, unless ' ' Outside Operations." 89

mattresses and pillows for officials' cars 31

Beer cars, repairs 34

Beeswax for M. of E. (when unassignable) O. A. " Shop Expenses."

Bell cord for M. of E. (when unassignable) O. A. "Shop Expenses."

cord and signal hangers for passenger cars 31

cords renewals for cars 89

for locomotives (road) '. 85

(yard) , 76

Bells, call for Offices Office Expense account served.

stations 66

bases and yokes for locomotives 25

crossing signal, or batteries with track instruments II

electric, for passenger cars 31

Belting Repairs of Machinery where used.

tighteners and fixtures for electric power plants 47

Benders, rail, for M. of W. & S 18

Bicycles for callers at engine houses (road) 81

(yard) 72

for callers of train crews 70

' ' station use 66

4 ' telegraph messengers (not in despatching or station offices) 94



INDEX 417

Bill posting 55

Bills, delayed, for proportion of joint facilities of operation. .- C. 247

of lading, cost of printing 97

issued fraudulently, reimbursement of holder 98, C. 612

Binders. See Stationery and Printing.

Bins for coal, material or scrap 16

Blacking, stove, for station use 66

for offices Office Expense account served.

Blacksmith shops repairs and renewals 16

Blades, hack saw for M. of E. (when unassignable) O. A. "Shop Expenses."

saw, for M. of E. (when unassignable) O. A. " Shop Expenses."

Blank books, cards, forms Stationery and Printing accounts served.

Blankets and bed linen. See Bed Linen and Blankets.

Blanks, telegraph, general offices 113

Industrial and Immigration Bureaus 58

Blanks, M. of E 49

M. of W. & S 20

traffic (other than Industrial and Immigration Bureaus) 59

transportation 97

Blasting Rock Charged according to class of work served.

Block and interlocking signals, operating labor (road) 90

(yard) 69

supplies (road) 90

(yard) 70

Block signals, repairs and renewals 13

Blocking cord for stations 66

frog and guard rail 2, 5, 16

for station use 66

street crossings, fines for 101

Blocks and fall, for M. of W. & S. ballast pit O. A. "Operating Ballast Pits."

M. of W. & S., general 18

Blowers, mechanical for starting locomotive fires (road) 81

(yard) 72

Blue printing machine of M. of E 49

M. of W. & S 20

Blueprints and paper for Stationery and Printing accounts served.

boxes and frames for M. of E 24

M. of W. & S 1

Bluestone for M. of E. (when unassignable) O. A. ' 'Shop Expenses."

miscellaneous (same as Battery Supplies).

Board for employees clearing up and watching at wrecks 93

clearing tracks ot snow and ice 7

engine and train crews and passengers delayed by snow, wrecks, etc 89

(M. of W. & S.) in co-nection w'th washouts and freshets 6

Boarding cars, repairs of 43

houses, repairs, renewals of 16

Boards, coal, for locomotives 25

drawing, M. of E 24

M. of W. & S I

lamps, for cars 89

spot, for M. of W. & S. 18

temporary, for box, stock and other cars 89

of trade, membership fees 56

train order 13

Boat, launch used for inspection of bridges 61, C. 389

lines, consisting of operation of tug and barge lines between points on coast . . . . C. 143
towing, analogous to switching movement C. 212

Boats, damage to, in outside operation C. 470

drawbridges, used in connection with operation of 92



418 RAILROAD EXPENSES

Boats, loading, unloading, and trimming in the operation of coal and ore docks. . .C. 487

for official inspection of bridges and waterfront property 40

other service " Outside Operations "

repairs of used for intermediate haul in lieu of bridge or tunnel 40

used as car ferries in lieu of bridges 95, C. 489

Boiled oil used in engine houses (road) 81

(yard) 72

Boiler compounds, for locomotives (road) 83

(yard) 74

fittings for electric traction power plants 47

flues, locomotive, cleaning at engine houses (road) 81

(yard) 72

flues, locomotive cleaning at repair shops 25

foundations 16

houses 16

for electric traction power and substations, labor and supplies, operating 86

inspection, at ballast pit O. A. "Operating Ballast Pits."

in buildings 16

locomotives 25

power plant equipment 47

roadway tools and supplies 18

shop machinery and tools 46

inspector, travelling, pay of 24

locomotive, hose and water for washing (road) 81

(yard) . . 72

plants for heating cars at terminals, proportion of expenses 89

room appliances for electric traction power plants . * 47

washing, locomotives, labor and supplies (road) 81

(yard) 72

Boilers for electric traction power plants 47

heating at shops, repairs and renewals 16

for interlocking plants, repairs and renewals 13

for locomotives, repairs and renewals 25

(other than locomotives) repairs and renewals, various 2, 13, 16, 46, 47

at shops, operating machinery, repairs and renewals 46

at stations, repairs and renewals 16

Bolts (other than track) Accounts Benefited.

track, in ballast pit O. A. "Operating Ballast Pits."

in roadway 5

in buildings (not stations) 16

tightening in ballast pit O. A. "Operating Ballast Pits."

in roadway 6

in track in buildings (not stations) , 16

switch-stand in ballast pit O. A. "Operating Ballast Pits."

in roadway 5

in track in buildings (not stations) 16

Bone, granulated for M. of E. (when unassignable) O. A. "Shop Expenses."

Bonded freight, error in delivery of, fines imposed on account of C. 343

Bonding rails, electric power transmission 15

for signals and interlocking plants 13, C. 42

Bonds, car trust, in payment of new equipment on which bonus is paid C. 367

discount on C. 19, 503, 504, 505

fidelity, of agents and other station employees 66

of general officers and employees (named in accounts 106, 107) 108

guaranty of, for another carrier, how shown on balance sheet C. 378

interest and sinking fund of, contributions for, to terminal company operated for

joint benefit C. 637

issue of, legal expense and engraving in connection with C. 676

on merchandise transported 66






INDEX 419

Bonds, of outside agencies 54

of paymaster and assistants 1 08

premium paid at redemption of C. 576

printing 113

register of, pay 1 06

stamp -tax paid on, when sold in foreign countries C. 610

of train service employees 89

Bonus on equipment bought under Car Trust plan instead of for cash C. 367

received for abrogation of contract C. 380

Books, blank. See Blank Books.

code signal, general office uses 108

Industrial Bureau uses 58

law department uses 109

M. of E. uses 24

M. of W. & S. uses 1

code, outside agencies uses 54

station uses 66

traffic suptdce. uses 53

transportation suptdce. uses 61

scientific and reference Expense of office benefited.

when to be written up C. 3

Boosters for electric traction power plants 47

for town developments 55

Borrow pits, filling 6

Bottles for M. of E. (when unassignable) .O. A. "Shop Expenses."

Boundary posts 11

Bowls, water, for stations 66

Box cars, appliances and fixtures, repairs of . . 34

and stock cars, temporary rigging for carrying special lading 89

lamps at stations 16

Boxes for blue prints (M. of E.) 24

(M. of W. & S.) 1

car journal on freight cars 31

passenger cars 34

work equipment 43

check for stations 66

coal (permanent) signal and interlocking buildings 13

all ocher buildings 16

(fixtures) signal and interlocking buildings 13

all other buildings 16

(not fixtures) Same account as the coal they hold.

for freight cars 34

' ' passenger cars 31

1 ' work cars 43

for drawing instruments (M. of E) 24

(M. of W. & S.) . . .' 1

ice, for cars (freight) 31

(passenger) 34

stations 66

letter, at stations 66

locomotive, driving and journal 25, 28

(portable) for locos (road) ; 85

(yard) 76

medical, for cars .- 89

at stations . , 66

yards having regular switch service 70

motor and power, for electrically propelled cars 37

seat for locomotives 25, 28

scrap for M. of W. & S 18



420 RAILROAD EXPENSES

Boxes, signal, for cars 89

telephone, on poll lines 14

tin, for trainmen on cars 89

locomotive flags 76, 85

tool for M. of W. & S 18

for stations 66

' ' locomotives 25, 28

(portable) 76, 85

section men 18

vericheck, for stations 66

Boxing damaged baggage 100

damaged freight 99

Bracing bridges and trestles during progress of filling 9

Brackets, used in electric power transmission 15

Brake, appliances and fixtures for freight cars 34

for locomotives (electric) 28

(steam) 25

' ' passenger cars 31

' ' work cars 43

Brake shoes Repairs of equipment unit where used

Brakemen on nonrevenue service trains To account served by train.

on revenue train, pay 88

supplies 89

terminal or transfer switching service, pay 68

testing sight and hearing, apparatus 89

examiners 61

uniforms for 89

yard supplies for 70

Brakes Repair account of equipment to which applied.

testing Repairs of the brakes.

Brasses, car, expense of removal to prevent theft 34, C. 336

journal Repairs of equipment unit to which applied.

Breakers, circuit for electric traction power plants 47

Breakwaters to protect buildings 16

bridges 9

roadway 6

Bridge cars, repairs of 43

cautions 11

company accounting with lessee railway, method of C. 592

construction, advertising for bids for C. 604

engineer, pay 1

foreman, pay 9

guards 9

inspectors, pay and expenses 9

material, work train service, delivering 9

freight charges on 9

piers, abutments, etc., repairs and renewals 9

sign or number boards 9

tending; operating draws, expense 92

ties, cost and freight charges 3

framing 9

watchhouses, supplies for on drawbridges 92

on ordinary bridges ,

watchmen * 9

at drawbridges 92

Bridges, altering and bracing, during progress of filling

cleaning channels at 9

construction of, rent of pile driver used in C. 266

cross ties on , . 3



1



INDEX 421

Bridges, cross ties on labor applying $

culverts and cattle pits, labor and material incidental to filling 6

damage to property due to openings under bridges not sufficiently large. .101, C. 392

by wreck, necessitating temporary structure 9, C. 450

defects of, cosh of emergency use foreign rails on account of 89

dikes or retaining walls to protect 9

gravel decking to protect from fire 9

guard rail for t 9

false work, including removal 9

filling, labor and material 6

inspection of 9

insurance recovered 9

leased line, rebuilt by lessee company, how treated through '' Property Aban-
doned" C. 549, 660

moving tracks and telegraph line of another railroad, in connection with the

construction of C. 315

option, disposition of payments for C 435

overhead (except station foot bridges not public highways) 10

at stations (not public highways) 16

built in exchange for land C. 376

protection against ice, drift, or water 9

rails on 4

labor applying 6

removing 9

renewals of 9, C. 335

rent paid for use of C. 17

repairs, due to washouts 9

reserves for, creation and adjustment 9, C 32

riprapping to protect 9

signal, repairs and renewals 13

steam launch for inspection of 61 , C. 389

steel, calyx drill used in construction of C. 318

supervisor, pay of 1

transfer, machinery (when not " Outside Operations ") 17

repairs and renewals (when not " Outside Operations ") , 17

and trestles, altering and bracing incidental to filling 9

culverts and cattle pits, labor and material incidental to filling 6

Briefs, printing, for legal department 109

Bristol board Stationery, and to be charged accordingly as used.

Brokers' commissions paid in connection with construction C. 594

Brooms for bridge, trestle and culvert repairs 9

for cleaning cars 89

fuel stations 73-82

highway crossing men 91

interlocking towers (road) 90

(yard) 70

locomotives (road) " 85

(yard) 76

locomotive water stations (road) 83

(yard) 74

M. of E. (when unassignable) ' O. A. "Shop Expense."

M. of W., roadway work . 18

offices Office Expense where used.

removal snow from tracks 7

stations 66

Browboards at stations 66

Brush holders for electrically driven cars 37

hooks for M. of W .. . 18

removing from roadway 6



422 RAILROAD EXPENSES

Brushes (See also brooms, dusters.)

battery M. of E. (when unassignable) "O. A. Shop Expenses."

carbon, for electric traction power and substation plants 86

cleaning locomotives 72-81

copying Stationery and printing.

for interlocking towers 70-90

' ' marking at stations 66

' ' for paint M. of W. & S 18

scrub, for stations 66

Buckets, ash and coal , 16

belt for grain elevator (when not " Outside Operations ") 16

dope for lubricating cars 89

at engine houses 72-8 1

fire, for cars 89

stations 66

grease, for cars 89

ice and water for cars 89

for stations 66

for washing cars 89

Buffet cars, repairs of, general or shop repairs "Outside Operations."

running repairs 31

Buggy bars for locomotives 76-85

Buggies, coal 16

Building damaged during construction of line in previous year payment on account

of C. 583

destroyed by fire, accounting for value of C. 621

jointly owned and operated, insurance premium on 1 10, C. 629

leased for storage of unclaimed and damaged freight, rent paid for 99, C. 638

permits 16

rented in part to employees, revenues and expenses of C. 625

Buildings (except at ballast pits and signal plants or in outside operations) repairs and

renewals of 16

and fixtures, insurance recovered on 2, 13, 16

damages to, payments for 101

engineer of, pay and expenses 1

express repairs and renewals of 16

fixtures and grounds 2, 13, 16

foremen, repairs and renewals Charged to buildings on which work is done.

for trainmen, rent of 89

repairs and renewals 16

heating and lighting fixtures 2, 13, 16

inspection of 2, 13, 16

insurance premiums on 110

on docks and wharves 16

protecting against floods by walls and embankments 16

removal of, in ballast pit O. A. "Operating Ballast Pits."

repairs and renewals of (painting glazing, decorating etc.) 13, 16

rent of space in C. 326

signal and interlocking 13

station, rent payments for 66

supervisor of . 1

water supply, and drain fixtures for 13,

Bulkheads, dredging at (when not ' ' Outside Operations ")

repairs and renewals of (when not " Outside Operations ")

Bulletin boards for advertising 5

for stations 66

yard offices 70

Bull's e'yes for cars in revenue service 89

Bumping posts on piers 9






INDEX 423

Bumping roadway 5

in shops 16

in stations 5

Bunk cars, repairs of 43

rooms for train crews, labor and supplies operating 89

Bunker, coal and ore, cost of, for transferring between a standard gage and a narrow

gage road C. 499

Bunkhouses, laborers', at ballast pit O. A. "Operating Ballast Pits."

Bunks (when a fixture) 16

for work cars 43

Burden, disposition of credit by C. 262

Bureau, mileage ticket, expenses of 56, C. 271

Bureaus of information at stations, pay of employees at 63

Burners, gas, passenger cars 31

signals and interlocking buildings 13

all other rail operation buildings. . . . .' 16

lamp, for M. of E. shops (when unassignable) O. A. "Shop Expenses."

for signals, switch and semaphore (road) t 90

(yard) I 70

at stations I 66

Burning grass and weeds along right of way j 6

old ties, ballast pit O. A. "Operating Ballast Pits."

roadway 6

belonging to track in buildings 16



Cab curtains for locomotives 25

cushions for locomotives 25, 28

lamps for locomotives 25

Cabin cars, repairs of 34

Cable boxes, telegraph and telephone lines 14

stretchers for M. of W. & S 18

and telegraph tolls Office Expense of office using.

Cables, for electrically driven cars 37

for M. of W 18

in power houses, electric traction plants 47

telegraph and telephone lines 14

Caboose or cabin cars, furniture and fixtures for 34

cars, repairs of 34

Cabooses deadheaded in passenger trains, mileage of C. 640

signs on 89

supplies to protect against accident and fires 89

Caf6 cars general or shop repairs " Outside Operations."

running repairs , 31

Caissons, bridge 9

dock and wharf (when not " Outside Operations ") 17

Calcimining, buildings, signals and interlocking 13

All other (not Ballast Pit, " Outside Operations," or unconnected with operations) 16

Calculating machines " Stationery and Printing " and charged accordingly.

Calendars in offices " Stationery and Printing " and charged accordingly.

advertising 55

Caligraphs " Stationery and Printing " and charged accordingly.

Call bells for offices Office expense where used.

stations 66

boxes, watchmen's general office building 108

M. of E. (when unassignable) O. A. " Shop Expenses."

stations 66

Callers, enginehouse, pay and supplies (road) 81

(yard) 72

at freight stations, pay 63 '

train, at stations, pay 63

of yardmen, and revenue trainmen 67

Cameras and supplies for M. of E 24

M. of W. & S

Camp cars, repairs of 43

Candles for cars in revenue service 89

for stations 66

Cane racks fitted to flat cars for sugar cane season 89, C. 61 1

Cans, oil, for cars in revenue service 89

oil for enginehouses (road) 81

(yard) 72

locomotives (road) 85

(yard) 76

M. of E. (when unassignable) O. A. "Shop Expenses.'

424



i



INDEX 425

Cans, oil, M. of W. & S 18

stations 66

sprinkling, M. of E. (when unassignable) O. A. "Shop Expenses."

stations 66

water, for M. of W. & S 18

stations 66

Cant hooks, M. of W. & S , 18

Capital stock issued without consideration, balance sheet record of C. 581

Car. See also Cars.

Car accountant C. 51 6

pay and expenses if in the Transportation Department 61

if a subordinate officer of Accounting Ddpartment 106

of his clerks when he is in the Transportation Department 61

of his clerks when he is a subordinate officer of Accounting Department 107

when he is a clerk in Accounting Department 107

office expenses of, when a Transportation Department official 61

when an Accounting Department official or clerk 108

Car agent, lost, pay and expenses 61

builder master, pay and expenses 24

cleaners, pay, tools, supplies 89

cleaning, plants, fixtures, etc 16

and locomotive repairs for other carriers at terminals C. 535

clerks, station, pay 63

department superintendence 24

fare Office Expense of employing office.

heating plants, fixtures and piping for 16

inspection, joint, expenses how charged 31, 34, C. 56, 477

pay of general and local inspectors C. 264

switching resulting from 98, C. 206

inspector, chief, pay and expenses of 24

inspectors, employed by terminal companies, amounts paid by tenant lines. 31, 34, C. 477

general, pay and expenses of 18

material used, pay and small tools, car repairs, according to work done. 31, 34, 43

lighting plants, fixtures and piping for 16

mileage of baggage cars deadheaded in freight or passenger trains C. 640

of cabooses deadheaded in passenger trains C. 640

of special coach handled in regular passenger train C. 646

of work cars held between working limits, arbitrary allowance for C. 643

miles, classification of, for picnic, chartered, or theatrical trains C. 224

non revenue cars in revenue trains C. 238

company's material moving in revenue train C. 418

distribution between passenger and freight C. 103

freight carried in combination passenger-baggage car C. 452

freight run over tracks of another carrier C. 502

subaccount for trailers C. 237

oil for lubricating locomotives (road) 84

(yard) 75

oilers, pay, tools, supplies 89

private, switching revenue from handling C. 259

repairs (according to work done) 31, 34, 43

traveling expenses of employees Charge to repair work done.

sealers at stations 63

seals and seal presses at stations 66, C. 340

service accrued account of billing carrier's error C. 344

accruing on baggage cars used by theatrical parties C. 390

amounts received for C. 231

and weighing association 64

superintendent, pay and expenses 61

sheds, repairs and renewals 16



426 RAILKOAD EXPENSES

Car shops and foundries, machinery and tools at, repairs and renewals of 46

repairs and renewals of 16

trust bonds in payment of new equipment on which bonus is paid C. 367

depreciation on equipment undv 33, 36, C. 48

plan, equipment purchased under, principal and interest payments C. SI 5

trusts, payments of installments in the purchase of equipment C. 364

Carbon brushes for electric traction power and substation plants 86

Carbons and incandescent lamps for lighting M. of E. shops and yards.

O. A. "Shop Expenses."

and incandescent lamps for lighting stations 66

Carburetor lighting appliances for passenger cars 31

Carburetors for lighting cars, filling cans for 89

supplies for 89

Cards (advertising) 55

Caretakers of live stock, perishable freight, or private cars hauled as freight, fares

collected from C. 442

Carnivals, donations to for traffic purposes 55

Carpenter, master, M. of W. & S. pay and expenses 1

shops, repairs and renewals 16

tools for M. of E. apprentices (when unassignable) O. A. "Shop Expenses."

shop M. of W. & S 46. C. 311

Carpets for cars of officials 31

for general offices Expense of office using,

' ' passenger cars 31

' ' stations 66

Carriage and railway fares conveying injured persons and attendants M. of E 48

M. of W. & S 19

transportation 103

Carrier not reporting to the commission, method of handling accounts with C. 636

Cars. See also Chair Cars, Buffet Cars, etc.
Cars, additions and betterments, application of the $200 minimum provided in the

text C. 570, 571, 572

advertising on, removing 89, C. 281

air brake instruction, payment for use of 61, C. 2oi

repairs of 31

bad order, mileage of train hauling C. 642

baggage, loss of company material in 99, C. 627

used by theatrical parties, demurrage on C. 390

ballast, cost of hay for stopping leaks in C. 449

business, repairs of 31

cane racks fitted upon, for sugar cane season 89, C.'611

carpets and other floor coverings for 31

chains for anchoring load 89

cinder (used at ash pita) rent (road) 81

(yard) 72

cleaning exterior of dining and other, used in outside operations C. 606

heating water for 89

hose for 89

in non revenue service Account benefited by such service.

pay and supplies of employees engaged in 89

preparatory to painting 31 , 34, 43

in service of officials The expense of such officials.

coke, repairs of 34

commercial, changes to fit for work service 43

in work train service, repairs of C. 413

condemned, salvage from "Equipment replacement suspense."

cost cutting up freight car 34

passenger car 31

work train car . . ,43



INDEX 427

Cars of connecting line destroyed, treatment of amounts paid for value of, and sal-
vage 34, C< 456

damage to, in wreck of carrier operating under trackage rights C. 364

depreciation on, for period of less than one month C. 49

destroyed C. 176

how handled through accounts C. 421

salvage from " Equipment replacement suspense."

detained under penalty rate, treatment of per diem charge C. 473

disinfecting, labor and supplies 89

double decking for live stock 34

dump, for fuel plants : 16

dunnage for 89

electric equipment of 37

cost of C. 222

depreciation 39

renewals 38

purchased power for 87

electrically propelled, inspecting electric equipment of 37

motors and electric appliances 37

repairs to, covered in certain accounts 37, C. 57

empty, switching, incidental to loaded movement C. 81, 265

when not in connection with loaded movement 98, C. 461

for equipping a road diverted and held off line C. 415

express, switching revenue from handling C. 260

of foreign lines, damaged when in transit under way bill 99



Online LibraryJames Shirley EatonHandbook of railroad expenses → online text (page 39 of 52)