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Landscape gardening about buildings, including cost of plants, trees, shrubs, and

maintaining and operating nurseries 16

gardening along roadway (when not chargeable to " Buildings, Fixtures and

grounds ") 6

Landslides, temporary use of tracks of other companies on account of 89

Lanterns for bridge, trestle and culvert repairs 9

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

in revenue service 89

for drawbridge operation, including supplies 92

fittings for station use 66

for highway crossing men, and their supplies 91

locomotives 76, 85

M. of W., including oil and wicking 18

signal and interlocking plants 70, 90

station employees, including oil and wicking 66

stations. . . 66



480 RAILROAD EXPENSES

Lanterns, trainmen, filling, cleaning, trimming and lighting, pay of employees

exclusively engaged in 89

in non-revenue train service Accounts served.

in revenue train service 89

oil and wicking for 8*9

ttainmen in worktrain service Accounts served.

yard service, passenger and freight, oil, wicks, etc., for 70

waste for cleaning 9, 18, 66, 70, 72, 73, 74, 76, etc.

Launch, steam, for inspection of bridges and transportation of officials 61, C. 389

Laundry work for cars in non-revenue service Accounts served.

of officials 1, 24, S3, 61, 106, 107, 109

in paymaster's service !07

revenue service (when not " Outside Operations ") 89

offices Office Expense accounts served.

Law books for legal department 1 09

briefs, forms, testimony and reports, printing 109

and court expenses (not otherwise provided for) 1 09

expenses 1 09

chargeable to cost of construction work. Additions and Betterments account served.

in connection with injuries to persons 19, 48, 103, C. 310

Lawn mowers 18

Lawsuits, amount of final judgment, including plaintiff's court costs, as follows: for

damage to stock on right of way 1 02

for injury caused by M. of E. department 48

M. of W. department 19

transportation department 103

for loss and damage baggage 1 00

freight 99

to property 101

damage or injury, witness fees 109

injury, pay and expenses of employees serving as witnesses 19, 48, 103

loss and damage, pay and expenses of employees serving as witnesses. .99, 100, 101, 102

witness fees and judgments in connection with 21, C. 590, 616

Lawyers' fees (not otherwise provided) 109

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

red or white M. of E, (when unassignable) O. A. " Shop Expenses."

for M. of W Maintenance accounts served.

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

Lease of terminals C. 280

Leased bridge property owned by bridge company, accounts relating to C. 592

cars destroyed in wreck, disposal of excess in replacement fund for C. 618

equipment owned by mill company, payments for C. 630

ground for roadway C. 370

property, improvements to, by lessee company C. 549

reimbursement to be made by lessor C. 550

track owned by tram road, receipts and payments, connection with C. 60 1

Legal department, rent of offices for 109, C. 345

expense in connection with new bond issue C. 576

firm employed at Washington to represent company, compensation to. . .109, C. 617

forms, printing 1 09

services of attorneys not specially provided for, fees and retainers 109

penalties paid for violation of twenty-eight-hour stock law 98, C. 623

Letter boxes at stations 66

Lettering cars 31, 34, 43

Level rods I

Levels 1,18

engineers' 1

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

track.. 18



INDEX 481

Lever cars 18

Levermen (other than exclusively yard, pay and supplies) 90

in passenger and freight yards, pay of 69

Levers for interlocking plants 13

jack for locomotive equipment 76, 85

M. of W 18

power, for electrically propelled cars 37

Library cars, repairs of 31

License for commissary department. See Classification " Outside Operations."

fees, paid to cities for privilege of occupying or crossing streets C. 122

for stationary engineer at shops (shop expense) C. 499

ticket agents 66

of wharfinger, cost of C. 369

revenue , C. 128

Light, electric. See also Electric Light.

Lights, electric, at crossings 91, C. 269

electric, distribution of power cost: C. 177, 178, 180

expense of, for rented buildings C. 326

signal, on turntables and transfer tables at engine houses 72, 81

switch, in yards where regular switching service is^maintained, supplies for 70

Lighters, fire, for starting locomotive fires 72, 81

Lighting ballast pits or quarries 2

bridge watchhouses 9, 92

cars in non-revenue service Accounts served.

permanent fixtures to outside lighting plant for , 16

in revenue service, pay of employees and supplies 89

docks and wharves (when not Outside Operations) cost of current 66

labor 63

supplies for 66

electric traction power and substation plants 86

enginehouses 72, 81

fuel stations (locomotive) : 73, 82

general offices 1, 24, 53, 61, 108, 109

interlocking and signal towers (yard only) 70

(other than yard only) 90

locomotives 76, 85

machinery at terminal station for furnishing electric light for passenger cars . . . C. 603

offices Office Expense accounts served.

of assistant general managers 1,61

of general managers 1, 24, 61

M. of E. (not otherwise provided) 24

M. of W. and S 1

of superintendent of telegraph 14, 94

of traffic soliciting agents 54

of train dispatchers 62

shops, shop offices, and other M. of E. places where mechanical work is done

(when unassignable) O. A. " Shop Expenses."

stations, station offices, other station buildings, and street approaches thereto,

cost of supplies for 66

storehouses O. A. " Storehouse Expenses.."

street crossings, not at stations 91

streets at stations 66

subdivision tool houses 18

switches at points where no regular switching service is maintained, labor 63

supplies 66

switches and semaphores in passenger and freight yards, labor 69

supplies 70

switchtender houses, in passenger and freight yards 70

telegraph offices confined exclusively to train movement 62



482 RAILROAD EXPENSES

Lighting telegraph offices used for station service 66

telegrap,h and relay offices 94

traffic offices 53, 54, 56, 57, 58

transportation offices (not otherwise provided) , 61

tunnels 8

for track repair men 6

turntables 72, 81

yardmasters' offices 70

yards, passenger and freight 70

Lightning arresters on buildings 13,16

for electrically propelled cars 37

for telegraph and telephone lines . 14

Lightweighing, freight cars 34

Limbs, artificial 19, 48, 103

Lime cars, repairs of 34

Linemen, telegraph and telephone, wages, tools and supplies of 14

Linen for cars in non-revenue service Accounts served.

for cars of officials Office Expense of their office.

paymaster's car 1 07

revenue cars (not " Outside Operations ") 89

Line, main, classification of cost of extension of C. 595

Lining bars for M. of W. & S 18

for freight cars, temporary 89

Links and pins for freight cars 34

locomotives 25, 28

work cars 43

Linoleum for offices Office Expense of office served.

passenger cars 31

stations . 66

Litigation regarding patents, how to treat expenses in connection with 109, C. 287

Livery for horses serving general office 1 08

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

in station service 66

Live stock agent, pay and expenses of 53

agent, clerks, pay and expenses of 53

cars, cost of double decking 34

feed for on delayed trains 89

killed or injured crossing right of way, and incidental expense of removing 102

fares collected from caretakers of C. 44%

loss, damage or delays to, in transit, payments for and incidental expenses 99

pens, disinfecting, pay of employees 63

labor at (not repairs) 63

labor clearing snow and ice 63

at stations and stock pens, wages expense loading, unloading, feeding, watering. 63

water and feed for, at stations 66

Loading ballast at ballast pit

cinders at ash pit 72, 81

fuel into tenders 73, 82

and unloading live stock at stations and stock pens 63

revenue freight payments to other companies and individuals 63

revenue freight at stations 63

Local treasurer, pay and expenses of 106

clerks of, pay and expenses of 1 07

office expenses of 1 08

Locks, customs, on cars 89

for portable boxes for locomotives 76, 85

at stations 66

switch 2, 5, 16

Locomotive boiler washing, labor and supplies for 72, 81






INDEX 483

Locomotive boilers, inspection of 25

and tubes, compounds for scales 74, 83

crews, fuel and all supplies expense for work train.. . .Chargeable through work train

clearing account to account served,
hauling cars of officials. See Officials, Cars of.

paymaster's car 107

non-revenue train service Accounts served.

and crew hired to an industry for shifting at a rate per hour C. 228

crews, revenue service, road, pay of 80

yard, pay of 71

and crew, switching at mines C. 69

of wharf company rented for switching ; C. 416

work train service Accounts served.

damage to, caused by defective track of another carrier 25, 101, C. 399

damaged, running to shop, wages of enginemen if able to complete run after break-
down 80

special service; watching or bringing to shops 25, C. 54

engineer, traveling, pay and expenses of 61

firemen, traveling, pay and expenses of 61

fires, mechanical blowers and lighters for starting 72, 81

flues, cleaning, at enginehouses 72, 81

shops 25

fuel, freight charges on Fuel and supplies accounts served.

loading into tenders 73, 82

non-revenue-train service Accounts served.

revenue service, road 82

yard 73

stations, expenses of, and supplies for 73, 82

weighers and clerks at, pay of 73, 82

stocking labor Fuel and supplies accounts served.

when hauling cars of officials See " Officials, Cars of."

paymaster's car 107

work train service Accounts served.

hauling cars of officials See " Officials, cars of."

non-revenue train service Accounts served.

paymaster's car 1 07

headlights, oil, wicks, etc 76, 85

line of, in connection with switching service C. 368

hired on a per diem basis, classification of mileage for C. 381

inspectors, pay of 25, 28

lamps (signal only) 76, 85

lanterns and lantern supplies 76, 85

miles, classification of, for picnic, chartered and special trains C. 224

classification of, when locomotive is switching at coal and ore docks C. 135

distribution between passenger and freight C. 103

non-revenue, service for outside parties on per diem basis C. 381

parts, royalties on patents 25, 28

relief, expenses and mileage of, between shops and point of service C. 639

repairs 25, 28

supervision of 25, 28

traveling expenses of employees engaged in 25, 28

value of old material released. 25, 28

service at gravel pits 2

shops, machinery and tools at 46

signal lights, supplies for 76, 85

supplies, in non-revenue train service Accounts served.

other than fuel, lubricants and water, in road revenue service 85

yard revenue service 76

hauling cars of officers. See " Officials, Cars of."



484 RAILROAD EXPENSES

Locomotive, worktrain service Accounts served.

switching, moved under own steam to shops, mileage of C. 639

done while in road service C. 70

tenders, shoveling snow in 74, 83

temporary connections between water cars and 74, 83

water purifying plants, cost of operating 74, 83

stations, labor and supplies operating 74, 83

supply furnished other roads 74, 83

non-revenue service Accounts served.

revenue service, payments for 74, 83

right of way for pipe lines 74, 83

superintendent of, pay and expenses 74, 83

water rights, payment for 74, 83

tanks, breaking ice in and thawing out 74, 83

work, mileage of, as basis for distribution of expenses C. 384

train service Accounts served.

Locomotives, Additions and Betterments, application of $200 minimum. .C. 147, 570, 571

572

hire of C. 559

apportionment of expenses of C. 188, 189, 190

cleaning, labor and supplies for 72, 81

depreciation on C. 36

dispatching 72, 81

dumping, labor and supplies for 72, 8 1

dynamo and acetylene gas, supplies for 76, 85

electric, crews of 79

depreciation 30

renewals of 29

repairs of (parts and appliances analogous to those of steam locomotives) ... 28

fire boxes of, cleaning *. 72, 81

firing up 72, 81

of foreign lines damaged in carrier's service, repairs of 25, 28

damaged in transit, repairs of, when waybilled 99

destroyed in carrier's service, payments for, or insurance recovered 25, 28

having trackage rights, cost of repairing damages 101

front end paint and applying, at enginehouses 72, 81

furniture, tools and other movable articles and supplies 76, 85

hauling cars of officials, all supplies and expenses 1, 24, 53, 61, 106, 107, 109

hire of switching, used in the operation of a joint terminal C. 580

hired to contractor on construction work C. 53

insurance premiums on 110

recovered when locomotive is destroyed. . . " Equipment Replacement Suspense."

recovered when locomotive can be repaired : 25, 28

loss or damage to, when waybilled as freight, with all expenses directly incident

thereto 99

lubricants. See Lubricants and Lubricating.

metallic packing for 25, 28, C. 256

old, cost of rebuilding C. 420

paint applied to front end 72, 81, C. 391

rent of, in Additions and Betterments C. 569

rents paid for stalls for housing C. 288

repairs to, and car cleaning for other carriers at terminals C. 635

repairs to, when handling new ballast C. 483

road foreman of, pay and expenses 61

fuel for 82

lubricants for 84

other supplies .' 85

water for 83

running or roundhouse, repairs of 25, 28



INDEX 485

Locomotives, sale of C. 351 " Equipment Replacement Suspense."

sand for, cost of production 85

signal lamps for 76, 85

siphons for 74, 83

special service, bringing to shops, watching, trying, etc 25, 28, C. 54

sponging (except when undergoing repairs) 72, 81

(when undergoing repairs in shops) 25, 28

steam, depreciation of 27

renewals of 26

repairs of 25

supplies for (other than fuel, lubricants and water) 76, 85

switching, computation of mileage C. 239, 240

and tenders condemned, cost of cutting up 25, 28

salvage from " Equipment Replacement Suspense."

destroyed, salvage from " Equipment Replacement Suspense."

switching, computation of mileage C. 29, 240

testing after repairs 25, 28

turned on " Y," expense of C. 521

when not involving enginehouse men 89

turning by connecting line 81 , C. 74

watching 72, 81

water for, analysis of 74, 83

apportionment of cost between yard and road C. 253

pay of superintendent in charge treating 74, 83, C. 201

receipts from sale of C. 194

water furnished by connecting line, cost of 83, C. 74

wiping, labor and supplies 72, 81

in work trains, repairs of . 43, C. 413

yard, fuel for 73, 82

lubricants for 75

other supplies for 76

water for 74, 83

Log chutes and rollways erected over tracks ' 10

loader, when charged to expenses 66, C. 236

train, classification of mileage for C. 383

trains, revenue from use of tracks by C. 96

Logging cars, repairs of 34

Longshoremen at freight stations (not " Outside Operations ") 63

Loss of company material in transit .* 99

in baggage car 99, C. 627

Loss and damage, baggage, payments for 100

claims, adjustment of, pay and expenses of employers and others called in con-
sultation regarding 99, 100, 101, 102

freight, payments and direct expenses incident to 99

lawsuits, pay and expenses of employees and others while serving as wit-
nesses 99, 100, 101, 102

witness fees 1 09

claims, notarial fees in connection with employees' affidavits concerning . 99, 109, C. 607

on company material 99, C. 8

payments in connection with milk shipments 99, C. 626

or damage to personal effects, jewelry, etc., of passengers in wreck or accident. . . . 100

103, C. 386

and damage, reserve accounts for, adjustment of C. 155

on destroyed shipments, how to charge the earned and unearned revenue thereon C.279

by duplicate payment of pay check, lost in mail 1 14, C. 347

by fire C. 621

of money advanced an agent for the payment of customs duties, through robbery

of station 98, C. 342

of money, at stations by theft, reimbursing for 98



486 RAILROAD EXPENSES

Loss from robbery of conductor on electric line 98, C. 400

station funds by burglary, when not covered by insurance 98, C. 463

by wreck '. C. 618, 633

Losses due to uncollectable charges C. 688, 589, 608, 614

Lost car agent, pay and expenses 61

Lubricants for cars, pay of employees distributing 89

for cars in non-revenue service Accounts served.

revenue service -.- 89

for electric traction power plants 86

for locomotives in non-revenue train service .... Accounts served.

pay of employees distributing 72, 81

in road revenue service 84

in work-train service. To appropriate account through O. A. " Work-^rain

clearing account."

for locomotives in yard service 75

Lubricating cars, freight '. 89

in non-revenue service Accounts served.

passenger 89

in revenue service, pay of employees and supplies for 89

electric traction power plants, labor and supplies 86

irons for cars 89

(enginehouse equipment) 72, 81

for locomotives 76, 85

locomotives in revenue service, employees engaged in 72, 81

non-revenue service, labor and supplies for Accounts served.

revenue service, oil and other compounds for 75, 84

M. of E. shop machinery and tools (when unassignable) O. A. " Shop Expenses."

switches and signals (other than exclusively yard) labor and material for 90

in yards where regular switching service is maintained, lubricants for 70

yards where regular switching service is maintained, pay of employees engaged

in 69

turntables at enginehouses, labor and supplies 72, 81

Lubricators and oiling devices for electric traction power plants 47

Lumber for dunnage for cars 89

for permanent grain doors for freight cars 34

sheds 16

stakes, boards, or slats to fit cars for carrying , 89

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

used in enginehouses ". 72, 81






M.

Machine shops, furniture for. See Furniture.

repairs and renewals of 16

Machinery ballast pit, depreciation and repairs 2

operating expense 2

Machinery, in bridges and buildings department, carpenter shops, maintenance of 46, C. 311

car shop 46

docks and wharves (except when part of ferry slips and transfer bridges and

when not " Outside Operations ") 13, 16, 46

electric for shop purposes C. 58, 59

elevator (passenger and freight, not grain) 16

ferry slips and transfer bridges (not " Outside Operations ") 17

foundations for 13, 16

fuel station 16

inspection of, at ballast pits 2

buildings not for signal or interlocking purposes 16

of power plant equipment 47

at signal and interlocking towers 13

at shops 46

inspector of (M. of E.), wages and expenses of 24

for interlocking and signal plant (compressors, boilers, dynamos, engines) 13

for locomotive shop 46

M. of E. shop, cost of lubricating, (when unassignable) O. A. " Shop Expenses."

shop power plant 46

of bridges and building department 46

scaffolding for 46

station power plant for handling freight 16

at terminal station for furnishing electric light for passenger cars .C. 603

Machines, calculating Charged to appropriate stationery and printing accounts.

disinfecting when portable for use on cars 89

sewing, at shops 46

straightening, for M. of W. & S 18

Magnets (engineering instruments) I

Maids and matrons at stations, wages of 63

on revenue trains, wages of 89

Mail bags at stations 66

cars, repairs of 31

catchers for passenger cars 31

compensation paid for carrying, between station and post office 63, 66, C. 628

cranes, repairs and renewals of 16

room employees of general offices, wages of 107

service, superintendent, pay of 61

at stations, pay of employees carrying and weighing 63

transferring on account of defective tracks, bridges or tunnels 89

at stations by non-employees 66

at wrecks 93

trucks at stations 66

Main rods for track 2, S, 16

Maintaining joint equipment at terminals, Dr SI , C. 355

487



488 RAILROAD EXPENSES

Maintaining, joint equipment at terminals, Cr 52, C. SSB

joint tracks, yards and other facilities, Dr 22

Cr 23

Maintenance of equipment, employees (when unassignable) O. A. " Shop Expenses."

general office clerks, pay and expenses of 24

officials, pay and expenses of 24

other expenses 50

and operation, cost of, in connection with joint operations C. 632, 636, 637

leased property C. 592, 6SS

of way and structures, clerks, pay and expenses 1

officials, pay and expenses 1

other expenses" 21

Manager of advertising department, pay and expenses 55

of advertising, clerks of, pay and expenses 55

office expenses of 55

assistant general, when directly in charge of M. of W. & S., pay of 1

of transportation, pay of 61

general, pay and expenses of 1 , 24, 61

clerks of, pay and expense's of 1 , 24, 61

office expenses of 1 , 24, 61

of transportation, pay of 61

Managers, traffic, and assistants, pay and expenses of 53

clerks of, pay and expenses of 53

office expenses of 53

Manifold pens Appropriate Stationery and Printing Account.

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

offices Office Expense account served.

stations 66

Map cases (classed as furniture). See Furniture.

Maps 1, 24, 53, 54, 58, 61, 66, 108, 109

for advertising 55

and cases for stations 66

for offices Office Expense accounts served.

for transportation offices 61

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

stations 66

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

at stations 66

Marline at stations 66

Masonry, bridge 9

for buildings 13, 16

overhead bridges 10

Master car builder, pay and expense of 24

clerks of, pay and expenses of 24

office expenses of 24

car builders' association, dues 24

rules in connection with cost of removing advertisements from cars. . . .89, C. 281

rules, shop expenses not in conflict with C. 257

car and locomotive painter, pay and expenses of 24

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

mechanic, pay and expenses of 24

mechanics' association, dues 24

train, assistants and clerks, pay and expenses of 61

yard assistant and clerks, expenses of 70

pay of 67

Masters, depot or station, pay of 63

Matches for enginehouses 72, 81

locomotives 76, 85

offices Office Expense accounts served.






INDEX 489

Matches for stations 66

train service 89

Material accounts, adjustment of, to basis of inventory C. 9

in connection with equipment destroyed, sold or retired C. 169, 170

rails and ties, adjustment of C. 332, 333, 334, 425

salvage from spur track taken up and not replaced C. 509

bins 16

company's freight charges on C. 476

loss of, in transit in baggage car C. 627

lost in transit 99

in revenue, classification of mileage C. 418

construction and new equipment, interest on notes given in payment for C. 474

cost of labor to follow * C. 44

distribution of store expenses to C. 184, 185

freight charges added to, in joint operation C. 441

freight charges on, when used in additions and betterments work C. 559

when used in a joint facility 'operation C. 395

insurance on C. 181

and labor in the construction of a temporary trestle in a road under construction C. 506
in shops, percentage added to bills on account of rent, depreciation and taxes

on buildings, and supervision and accounting C. 494

percentage added to, representiqg superintendence, handling transportation,

etc C. 262

machine insurance on purchased C. 463

obsolete, when taken out of stock and sold as scrap C. 153

percentage added to cost of, when rendering bills to other carriers. . .C. 246, 262, 394
purchased for interlocking plant not completed, cost of material and labor. . . .C. 624

purchased, not for immediate use C. 333

released from equipment condemned or destroyed C. 33

scrap, collected along line of road, and sold, the scrap having lost its identity. .C. 514

taken from temporary tracks during construction C. 316

taken up, such as angle bars, frogs, etc C. 144

when not possible to preserve identity C. 174

in stock, cost of handling and adjustment of Store Expenses account C. 61

and supplies, cash discount on C. 366

for construction, duties and expenses paid in connection with C. 594

furnished at a terminal, how distributed C. 412

profits derived from sale of C. 584, 598

in temporary sidings and spur tracks, cost of, and how handled when track is



Online LibraryJames Shirley EatonHandbook of railroad expenses → online text (page 45 of 52)