James Shirley Eaton.

Handbook of railroad expenses online

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freight handling power plants 66

fuel station plants 73, 82

interlocking and signal plants, road 90

yard 70

for locomotive electric lights 76, 85

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

men of electric traction power plants 86

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

pay of, charged to the account served 63, 69, 73, 82, 86, 90

Dynamometer car, repairs of 43

car tests, incidental expenses testing the car 24

car use of on roadway 6

Dynamos and parts 13, 16, 46, 47

electric traction power plants 47

interlocking plants 13

shop power plants 46


Eating houses (not " Outside Operations ") repairs and renewals of 16

Economizers for electric traction plants . . , 47

Ejectment of passengers from train, payment of damages for 103, C. 78

Election of directors, publishing notice of 114

Electric bells for highway crossings 11

for offices Office Expense accounts served.

for passenger cars 31

tunnels, current for . . 90

installation of 13

Electric current for enginehouses 72, 81

highway crossings . 91

lighting cars in revenue service 89

locomotive fuel stations 73, 82

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

offices Office Expense account served.

signals and towers 70, 90

stations, station grounds, station offices and other station buildings 66

tunnels , 8

yards having regular switching service 70

Electric current for traction purposes. See Electric traction.

turntable service 72, 8 1

Electric equipment of cars and cost of new cars electrically equipped C. 22

depreciation ' 39

renewals 38

repairs 37

equipment of lighting plants 16

of power plants, expenses of C. 58, 59

for electric traction 47

not traction or shops 16

for shop machinery 46

equipment superintendent of, pay and expenses of 24

fans for cars (when a fixture) 31

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

' ' offices Office Expense accounts served.

' ' stations 66

headlights on locomotives when betterment. Charge as Additions and Betterments,

proper account,
lamps, incandescent and carbon. Charged to Accounts served. See Electric. Current.

light dynamos on locomotives in revenue service, supplies for 76, 85

for passenger cars, machinery at terminal station for furnishing C. 603

and power plants, conditions under which treated as an outside operation. .C. 490

supplies for stations 66

wiring in buildings (except when rented) 13, 16

rented offices Office Expense accounts served.

fixtures for buildings and offices (when not rented) 13, 16

for buildings and offices (rented) Office or other Expense accounts served

permanent, in passenger cars 31

in tunnels. '. 8



Electric light and heating fixtures 13, 16

plants M. of E., operating, labor and supplies (when unassignable)

O. A. "Store Expenses."

at stations, pay of employees operating 63

supplies for 66

lighting. See also Lighting.

of cars, pay of electricians attending 89

for docks (not " Outside Operations ") 66

fixtures to buildings 13, 16

permanently attached to passenger cars (when not " Outside Oper-

tions ") 31

in tunnels 8

plants, M. of E., operating labor and supplies for (when unassignable) . . .

O. A. "Shop Expenses."

including poles and wires 16

lights for offices : Office Expense accounts served.

at stations and station grounds, pay of employees 63

supplies for 66

street crossings, not at stations or in yards 91

lights, distribution of cost of C. 177, 178

at stations and station grounds, wages of employees 63

supplies .' 66

street crossings not at stations or in yards 91, C. 269

line, joint use of steam road tracks C. 495

locomotive or car motormen, pay of 79

locomotives depreciation 30

renewals 29

repairs 28

machinery for shop purposes C. 58, 59

power, distribution of, cost of C. 180

powerhouse, application of clearing account in connection with operation of. C. 178, 180

power plants, buildings and machinery for (other than traction and shops) 16

for machinery at shops (not including buildings) 46

for machinery at shops, buildings for (not including machinery) 16

treatment of, when an outside operation C. 433

power transmission 15

traction power houses and substations, fixtures and grounds 16

repairs and renewals of 16

traction power plants (buildings excluded) 47

wages and supplies operating 86

traction power, purchase of 87

transmission, repairs and renewals of 15

Electrical engineer and assistant, clerks and assistants, pay and expenses of, for M. of E. 24

for M. of W. & S 1

Electrically propelled cars, repairs to, covered by certain accounts C. 57

Electricians operating electric traction power plants, pay and supplies 86

tending electric lighting of cars, pay of 89

Electroliers 16

Elevator companies, payments to, for transferring grain en route C. 300, 472

men in general offices, pay of 107

Elevators in general offices, inspection of 16

repairs and renewals 16

supplies and current used 108

grain, expenses of when not outside operations 16, C. 67

passenger and freight, repairs and renewals 16

grain, payment to for service C. 219

at stations, operating expense, labor 63

inspection of 16

supplies, etc ; 66


Eliminating grade crossings, expense of opening public roads for 10

Embankments, widening, labor and material 6

and walls to protect buildings and grounds against freshets 16

roadway 6

sodding 6

Emergency equipment (" first aid ") at stations 66

on trains 89

(wrecking) on locomotives 76, 85

at stations 66

on trains 89

Emigrant cars, repairs of 31

Employees. See also under title. Charged according to service regularly performed.

additional compensation to, for carrying mail 63, 66, C. 628

agency, salaries of, when part of a joint operation C. 118

affidavits of, concerning shippers' claim, notarial fees connected with. . .99, 109, C. 607

air brake instructions for ' 61, C. 254

attending investigation of accident 61, C. 445

at coal and ore docks C. 66

at crossings, wages of 90, C. 204

errors and faults of, payments and losses due to 114, 98, C. 613, 614, 615

injuries to by another carrier operating under trackage rights, payment for. . . .C. 364

at joint-facility stations, C. 193, 258, 277

operating interlockers and other signals 69, C. 468

pay and expenses when witnesses 19, 48, 103, C. 310

pay and expenses while attending inquests 19, 48, 103, C. 34

pensions for and incidental expenses 1 12, C. 208, 302

rooms rented to, revenue and expenses C. 625

salaries of when acting as general officers 106, C. 209

at stations, expense of 66, C. 205

telegraph, in traffic officers' offices or in outside agencies, salaries and supplies of

53, 54, C. 619

transferring freight from yard to point on main line, classification of C. 641

Engine. See also Locomotive.

cleaning and washing 72, 81

fire, houses, repairs and renewals 16

mileage, when not common carrier engine mileage C. 381, 383

oil for lubricating locomotives 75, 84

supplies, work train service Accounts served.

Engineer. See also Engineers.

of bridges, M. of W. & S. pay and expenses of 1

of buildings, M. of W. & S. pay and expenses of 1

chief, pay and expenses of 1

division, M. of W. & S, pay and expenses of 1

of electric traction, chief, pay and expenses of. ..." Superintendence " accounts served.

electrical, and assistant pay and expenses of M. of E . . . 24

M. of.W. & S 1

maintenance of way and structures, pay and expenses of 1

mechanical, and assistant, pay and expenses of M. of E 24

M. of W. & S I

principal assistant M. of W. & S. pay and expenses of 1

signal, and assistants pay and expenses of 13

of tests (not electric traction) pay and expenses of . 24

(electric traction) pay and expenses, .according to account served, 15, 16, 47, 86

traveling locomotive, pay and expenses 61

Engineering account in Classification of Road and Equipment C. 100

department, expenses of studies in connection with proposed work C. 6

and drafting instruments M. of E 24

M. of W. & S I

stakes . . I


Engineers, salaries and expenses of, engaged in inspecting a railway with a view of

purchasing C. 519

stationery, cost of license for O. A. "Shop Expenses" C. 499

Enginehouse, callers and cleaners, pay and supplies for (including detachable cupboards)

road engines 81

yard engines 72

cinders, removing 72, 81 , C. 163

heating, lighting, telephone, rent (road) 81

(yard) 72, C. 203

light (road) 81

(yard) 72

machinery and tools, repairs and renewals . 46

painting front ends of locomotives (road) 81

(yard) 72, C. 391

rent of stalls in (road) 81

(yard) 72

repairs and renewals 16

service for non-revenue trains Account served by train .

telephone (road) 81

(yard) 72

tracks, repairs and renewals 16

work on locomotives in non-revenue service. .Charged to the account served by


Enginemen attending investigation, pay of 61, C. 445

callers of road 81

yard 72

hauling non-revenue trains. Account served by train hauled, 1, 24, 53, 61, 106, 107, 109

in revenue train service, pay of 80

running disabled road engine to terminal (unless chargeable to " clearing wrecks ") 80

of snowplow held ready for service, pay of 7

stationary, at air compressors for yard, switch and signal service, wages of 69

supplies used by 70

at air compressors for signals and switches (other than exclusively yard),

wages and supplies used 90

at drawbridges, wages and supplies 92

at electric traction power plants, wages and supplies 86

in general office service, wages 107

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

at station heating, lighting and freight handling power plants, wages of 63

at water stations, wages and supplies 74, 83

testing sight and hearing of, cost of apparatus 89

pay of examiners 61

torches for 76, 85

on water trains, pay of 74, 83, C. 458

work train services Accounts served .

Enginemen, yard, terminal and transfer switching service, wages of 71

Engine-room appliances Maintenance accounts served .

Engines. See also locomotives.

fire, repairs and renewals of 16

hoisting M. of W. & S., repairs and renewals of 18

stationary, repairs of 2, 9, 13, 16, 46, 47

at ballast pits, expense operating 2

at drawbridges, maintenance 9

expense operating 92

at electric traction power plants, expense operating 86

at M. of E. shops, expense operating (when unassignable) O. A. "Shop Expenses."

at stations for heating, lighting, freight handling, operating, wages 63

supplies 66

Engraving, expense of, in connection with new bond issue C. 676


Epidemics, contributions to funds on account of 114

Equipment accounts, adjustment of ledger accounts to inventory values C. 172

accounts, explanation of, in connection with replacement accounts and depreciation

accounts C. 656, 567, 568, 575

conversion of cars to other purposes C. 352

acquired since July 1, 1907, sale of, at a profit C. 536

acquired with road purchased, improvements to, how considered C. 569

additions and betterments to C. 147

minimum C. 570, 571 , 672

ballast cars in commercial service 34, C. 47

bonds issued for, discount on C. 19, 101

burning of, loss due to C. 621

clearing account for shop expenses C. 173

condemned or destroyed, material released C. 33

cost of repairing locomotives and commercial cars C. 413

damaged in jointly operated yard C. 356

basis for charging C. 593

depreciation on, accruing prior to July 1, 1907 C. 574

when furnished to an industrial company C. 639

and renewal of C. 49, 112, 169, 171, 172

pending fixed rate C. 348

on charges required when C. 167

on, determination of rate at which charges should be made C. 168, 109

percentage applied, principle involved C. 348

purchased under trust agreement C. 48

valuation on which charges should be made C. 107

destroyed on foreign lines C. 176

destroyed, replacement accounts, charged when C. 421

or sold C. 169, 176

donkey engine used for pulling stumps, etc., in the operation of a gravel pit. . . .C. 600

electric, of power plants, how charged C. 58

electric, superintendent of, pay and expenses 24

of electric traction power plants, repairs and renewals 47

electrical, and the electric equipment of cars C. 82

electrically propelled, repairs of C. 57

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

fitting _up and repairing flat cars with tanks for transportation of gas for lighting

cars* 43, C. 481

floating, disposition of residual value when retired .41, C. 426

insurance on, how charged 110, C. 182

used in maintenance or construction work, repairs of 43

hire of. See Income Account.

registration, cost of . 114

periodicals, cost of Office Expense account served.

joint, maintaining at terminals 51, 52

rolling stock. See " Cars," " locomotives," etc.

floating, retired, basis of value for depreciation, treatment of renewals accounts

42, C.- 426

freight, expense of clearing house for distribution of 64, C. 301

gasoline motor car used as a passenger coach C. 465

gondola freight cars, rebuilding and improvement of, and application of $200

minimum in Additions and Betterments Classification C. 655

government suits in connection with defective appliances on 50, C. 337

haul of, payment under guaranty to another carrier for 98, C. 580

hire of, including repairs, for joint switching service C. 520

by switching road C. 52

in connection with additions and betterments work C. 132

hired, destroyed by derailment expense connected with C. 1 ~>t'.

insurance recovered in connection with . . C. 353


Equipment, insuring all classes of (except used in " Outside Operations ") 110

.at joint terminals, maintenance of C. 355

lease of, payment to mill company in connection with C. 630

loaned to contractor on construction work C. 53

locomotive hired for yard service C. 368

motor car for use of general manager 18, C. 464

notes, interest on . C. 474

operation of, over another carrier's tracks, accounting in connection with. . .C. 577, 592
of another carrier, cost of repairing, how treated in connection with joint facility C. 393

other carriers' used in clearing wrecks C. 243

passenger, switching, cost of C. 80

payment of car trust instalments in purchase of C. 354

purchase of, interest on deferred payments for C. 579

purchased during construction and diverted before delivery C. 415

under car-trust plan, instead of for cash, difference in price on account of. .C. 367

payments of principal and interest C. 615

under trust plan, how shown on general balance sheet C. 542

rebuilding old locomotives 25, C. 420

renewals account when charges should be made to C. 175

rent of when used in recovering lost freight of other carriers C. 282

how to be charged in Additions and Betterments work C. 659

repairs to bad order cars used exclusively in work service C. 235

used in ballasting track not previously ballasted C. 483

replacement account, and cost of rebuilding old locomotives C. 420

accounts, purpose of C. 486

of a carrier whose road is absorbed, availability to the absorbing carrier C. 4^2
sale of locomotives, and how handled through Renewals and Replacement ac-
counts C. 351

used during construction C. 430

work, classification of a concrete mixer when mounted on car and when not

mounted ' C. 388

cost of a calyx drill and outfit used in construction and operation C. 318

cost of concrete mixer mounted on cars C. 388

in commercial service, how treated C. 482

wreck of, loss due to C. 618, 633

Erasers, rubber and steel 20, 49, 58, 59, 97, 113

Error of agent, causing claim on account of misrouting shipment 98, C. 511, 512

in billing, causing overcharge on shipment 98, C. 319

foreign road's proportion 98

freight, causing demurrage charges 98, C. 344

in delivery of bonded freight, fine imposed on account of 98, C. 343

in routing freight, refund of revenue C. 213, 319

Errors and faults of employees, payments and losses due to 114, 98, C. 613, 614, 615

in operating accounts of previous year, adjustment to correct C. 682

Estimates and actual expenditures, adjustment of C. 4^5

Examiners, ticket, at stations, wages of 63

Examining boards, pay of members 61

watches of employees 89

Excess baggage revenue, all charges for baggage car transportation not included in.C. 88

Exchange and interest C. 366

on drafts and checks 1 14, C. 207

Excursion, involving rent of engine and coaches delivered at junction, and charge for

trackage and wages C. 522

ticket to one point, used to an intermediate point ' C. 216

Exhibit agents for Industrial and Immigration Bureaus, pay and expenses of 58

Expenditures for betterments, charged to Operating Expenses prior to July 1, 1907. C. 498

for new construction and additions and betterments, how charged C. 557, 658

Expenses, basis on which charged C. 333

engineering department, studies in connection with proposed work C. 6


Expenses, extraordinary, carried beyond the fiscal year '. . C. 5

in connection with property not used in the operation of a railroad C. 16

of locomotives, how divided C. 188

of president and his clerks and attendants 106, 107, C. 82

rail line, explanation of text in connection with operating floating equipment. .C. 137

Experimental farms 58

Explosives. See dynamite.

Expositions, stock shows, etc., premiums and donations (when not account 55) 58

Express agent (except at stations), pay of 53

agents at stations, pay of 63

buildings, repairs and renewals 16

cars, repairs of 31

revenue from switching C. 260

charges on advertising matter 55

general office supplies 108, 109

supplies for Industrial and Immigration Bureau 58

office supplies Office Expense account of office served.

station supplies 66

supplies of traffic and soliciting agents 54

companies, rents paid by, for facilities furnished C. 119

revenue C. 119

service 96

transferring incidental to break in line 89

incidental to wrecks 93

or parcels, lost or damaged while in care of the company for transportation 99

Extension of main line, classification of cost of C. 595

Extinguishers. See Fire Extinguishers.

Extraordinary expenses C. 5

expenses, in connection with the operation of joint facilities C. 491


Fairs, stock shows and expositions, premiums and donations to (unless 55) 58

False arrest for attempted burning of shop, fees and judgment in damage suit con-
nected with 21, C. 616

work, construction and removal, part of the expense of work to which it is incident,

8,9, 10

Fans, electric for offices An Office Expense of office served.

passenger cars (when a fixture and not " Outside Operation ") 31

stations 66

Fare, disposal of excess, over rates prescribed by State Commission retainable under

court decision C. 605

injured persons and their attendants, paid for M. of E. department 48

M. of W. & S. department 19

transportation department 103

reimbursement of, as result of misinformation by ticket agent 98, C. 615

Fares, collected from caretakers in charge of cars hauled as freight C. 442

refunded detective agencies when engaged in carrier's service C. 528

Farm crossings, abolition of 11

crossings, at grade, maintenance of 11

Farms, experimental 58

Fast freight lines, expenses of soliciting agents for , 57, C. 338

freight lines, expense of stationery and printing for 59, C. 244

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

M. of W 18

station supplies . 66

Feather dusters for car cleaning 89

offices Office served.

signal towers 70, 90

stations 66

Feed for stock delayed by wreck . . t 89

and water for stock at stations and stock pens 66

wires for electric traction 15

Feeder terminals and wiring for electric traction power plants 47

shop power plants 46

other than traction and shop power plants 13, 16

Feeding live stock at stations and stock pens, wages expense 63

Fees, attorney's, delayed in payment C. 379

of directors for attending meeting 114, C. 448

and expenses paid directors 114

membership, in agents' associations 66

associations to protect carriers in use of patents 109

boards of trade or like bodies 56

car service associations 64

of associations of general officers 106

in master mechanics' and car builders' associations 24

traffic associations 56

notarial, in connection with affidavits o f employees concerning shippers' claims

99, 109, C. 607

witness, or special (not specifically provided for elsewhere) 1 09

in connection with reports to National and State governments 1 14, C. 622

witness, in damage suit connected with attempted burning of shop 21, C. 616



Fences, damages to ' 1 01

at gravel pits 2

right of way 11

at shops and station grounds 16

snow, payment for use of land for 7

snow and sand 12

at stations between tracks .*...,... 16

wing . . 11

wire stretches for 11

Ferry slips, machinery for (when not " Outside Operations ") 17

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

used in lieu of bridge for freight and passengers, operating 95, C. 489

Fidelity bonds of agents, and other station employees 66

claim adjusters 19, 48, 99, 100, 101, 102, 103

general officers and general office employees 1 08

on merchandise transported 66

of M. of E. officers and assistants 24

M. of W. & S. officers and assistants 1

outside agency employees 54

of traffic officers' assistants and clerks S3

trainmen * 89

transportation officials and assistants 61

Field books 20

glasses 1, 24

Fields and armatures 16, 46, 47

File cases (when part of structure) 16

cases (when movable) . Classed as Furniture.

Files, file brushes and handles for M. of E. (when unassignable) O. A. "Shop Expenses."

for locomotives 76, 85

for M. of W. & S 18

paper 20, 49, 58, 59, 97, 1 13

Fills, widening 6

Financial notices, publishing 114

Fine, account of defective car appliances C. 337

Fines and costs for blocking street crossings 101

imposed for error in delivery of freight in bond 98, C. 343

Fire boxes of locomotives, cleaning, labor and supplied for road locomotives 81

yard locomotives 72

buckets for cars 89

for signal and interlocking towers on the line 90

in yards 70

for stations 66

chiefs, pay of 1

damages to property of others 101

building and equipment destroyed by, treatment of value of C. 621

chief, salary of 61 , C. 37

departments, local, donations to 114, C. 113

destruction of records by, claim against agent C. 398

drills, M. of E., wages of employees and supplies for, (when unassignable)

O. A. "Shop Expenses/'

engine and apparatus, mileage of train hauling without charge C. 61$

engine houses 16

engines 16

extinguishers, appliances for, when a part of structure 16

hand, for M. of E. shop O. A. "Shop Expenses."

offices Office Expenses account served.

for signal and interlocking towers on line 90

in yard 70

stations . . 66


Fire extinguishers, hand, for trains 89

fixtures on locomotives 25

guards, plowing 6

hooks for engine houses, road >, 81

yard 72

for locomotives, road 85

yard 76

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

hose 16

insurance, cost of 110

lighters for starting locomotive fires, road 81

yard 72

plugs and water mains for fire protection 16

protection to cars, miscellaneous supplies for ; 89

payments to municipalities and others for 16, C. 28. 305

water mains and fire plugs for 16

and sanitary inspector, pay and expenses of 1

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

Firemen, callers of 72, 81

at electric traction power plants, wages and supplies 86

at freight-handling power plants at stations, wages of 63

in non-revenue train service, wages of Accounts served.

in passenger and freight yard, and terminal switching and transfer service, wages of 71

in revenue train service, wages of 80

hauling cars of officials 1,24,53,61, 106, 107, 109

of stationary engines, M. of E. shops, wages of (when unassignable)

O. A. "Shop Expenses."

of stationary engines for air compressors for signals and switches (except those ex-
clusively yard) wages and supplies 90

for yard switch and signal service, wages 69

general office service, wages of 107

testing sight and hearing of, cost of apparatus for 89

pay of examiners 61

traveling locomotive, wages of .* 61

in work-train service Accounts served.

Online LibraryJames Shirley EatonHandbook of railroad expenses → online text (page 42 of 52)