James Shirley Eaton.

Handbook of railroad expenses online

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added to bills, representing superintendence handling, transportation, etc. . . . C. 262
added to joint track bills to cover cost of superintendence, shop expenses, freight

charges, etc C. 441

or profit added to bills to other carriers C. 246, 262, 394

Per diem charges, accrual of, due to detention of cars at custom points C. 597

additional rates in switching tariff to cover C. 602

paid on equipment to road under construction C. 415

penalty on cars retained beyond the allotted time C. 47S

reclaims C. 249

rental of frejght cars Income Account, "Hire of Equipment."

by a switching road, how treated C. 270

Perforators Stationery and Printing account served.

Periodicals and newspapers. See also " Newspapers."

on cars, covers for (when not Outside Operations) 89

Perishable freight, fares collected from caretakers of C. 44%

Permission to cross tracks and right of way, disposition of revenue therefrom C. 128

Permits, building 13,16

Personal injury claims, payment of M. of W. & S 19

M. of E 48

transportation 1 03

Personal property loss or damage ~or destruction 100, 101

Persons insuring against accident, cost of 110

Photographing property (not for advertising) 1

Photographs for advertising 55

Physicians and surgeons, salary and expenses of 19, 48, 103

Picks, clay and tamping for M. of W 18

for coaling stations 73, 82

ice, for icing cars 89

for office use Office Expense account served.

for stations 66

for locomotives 76, 85

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

for water stations 74, 83

Piers, bridge 9, 10

buildings on (when not " Outside Operations ") 16

protecting banks 6

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

Pile driver used on construction of a bridge, rent of C. 266

drivers in bridge repairs, operating 9

rent of 9

on cars, repairs of 43

floating, repairs of 43

not on cars, repairs of 18

operations of, repairing docks and other landings (when not " Outside

Operations") 17

in roadway work, operating 6

rent of 6

Piling for buildings 16


Piling for docks and wharves (when not Outside Operations) 17

protecting banks 6

for roadway 6

Pilot service on electric trains 79

on home line 88

in temporary use of tracks of other companies, in weather or accident

emergency 89

Pilots, slatting, cost of 7

Pinch bars for locomotives 76, 85

M. of W 18

stations 66

trains in revenue service 89

Pins Stationery and Printing accounts served.

Pins and links for freight cars 34

locomotives 25, 28

work cars 43

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

Pipe lines for locomotive water supply, repairs and renewals of 16

Pipes for heating buildings . 13, 16

protecting 13, 16

sewer 9, 10, 11, 13, 16

laid under tracks 9

stand 16

steam, in buildings 13,16

and gas for passenger cars 31

water, for supplying water to buildings 13, 16

Piping fixtures for cleaning, heating and lighting cars 16

and steam-fitting for electric traction power plants 47

Pits, cinder 16

cleaning, labor and supplies for 72, 81

drop 16

gravel. See " Ballast pits."

scale, draining 16

turntable 16

Plane tables 1, 24

Planimeters 1 , 24

Planing mills (buildings) repairs and renewals of 16

(machinery) 46

Planking cars for shipments of billets and other material 89

Plants, electric traction, equipment of 47

electric traction, buildings 16

for landscape gardening, shop and station grounds 16

pneumatic, for signal and interlocking 13

power, other than electric traction 16, 46

Platform cars, repairs of 34

Platforms, coaling 16

for stationary scales of all kinds 16

for station, passenger or freight, shop and yard 16

Pliers for M. of W. & S 18

telegraph and telephone repairmen 14

Plowing fire guards 6

Plows for M. of W. & S 18

snow, attached to locomotive pilots, repairs of 7

moved by locomotives, repairs of 43

not attached to, or moved by locomotives, repairs of 7

Plugging bars for locomotives 76, 85

Plugs, fire 16

insulating, electric power transmission 15

Plummets for M. of W. & S. . . 1


Pneumatic power for operating signal and interlocking plants 70, 90

sanding equipment for locomotives 25, 28

Pockets, coal 16

Point switches in track, in ballast pit 2

in roadway and yards 5

in buildings 16

Points, switch in track in ballast pit 2

in roadway and yards 5

in buildings 16

Pokers for locomotives 76, 85

stove, for enginehouses 72, 81

signal and interlocking towers 70, 90

stations 66

Poles, amounts received from telephone companies for use of C. 513

pike, for M. of W. & S 18

switch for locomotives . 76, 85

telegraph, of other companies, rent of 94

for telegraph and telephone lines 14

trolley, for electrically propelled cars 37

for wires transmitting electric traction power 15

Policemen acting as detectives. See " Detecting thieves, etc."

and watchmen in general offices, pay and expenses of 107

M. of E., pay of and supplies for (when unassignable). .O. A. " Shop Expenses."

and detectives at stations, expenses and supplies for 66

pay of 63

in yards, pay of 67

expenses and supplies for 70

Poling cars, repairs of 34

Ponds for locomotive water cupply, rent of 74, 83

water supply (not for locomotive) 16

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

Portable boxes for locomotives 76, 85

furnaces for M. of W. & S 18

scales for M. of E. shops 46

for offices Office Expense of office served.

for stations 66

Porters on cars of officials I, 24, 53, 61, 107, 109

in general office service, pay and expenses 1, 24, 53, 61, 107, 109

in non-revenue train service Account served.

in offices of purchasing department O. A. " Purchasing Department Expenses.'

in revenue train service, pay of 88

station, pay of 63

in storehouses O. A. " Storehouse Expenses."

Postage Stationery and Printing Accounts served.

and express on advertising matter 55

for industrial and immigration bureaus 58

for purchasing department O. A. " Purchasing Department Expenses."

scales 1, 24, 53, 58, 61, 66, 108, 109

for stations 66

for storekeepers O. A. " Storehouse Expenses."

Postal cars, repairs of 31

Posters for advertising 55

removing from cars 89

Post hole diggers and tampers 18

Posting bills, cost of 55

Postmaster and force in general offices, pay and expenses 107

Posts, boundary II

mile, section, slow, stop, whistle, water station, and water trough 11

bump 2, 5, 16


Posts, signal 13

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

Pots, marking, at stations 66

at storehouses O. A. " Storehouse Expenses."

paint for M. of W. & S 18

Poultry cars, repairs of 34

Powder at ballast pits 2

for roadway work 6

Power, cost of, clearing account for C. 60

generated for shop purposes C. 58, 59, 60

house, electric, use of clearing account for C. 178, 180

houses, electric traction, or shop, repairs and renewals of 16

and substations (electric traction), pay of employees and supplies operating 86

levers for electrically propelled cars 37

and lighting plants, electric, when to be treated as an outside operation C. 490

and motor boxes for electrically propelled cars 37

plant equipment 47

application of account '. 58, C. 58, 59

plants, electric, conducted as an outside operation C. 433

(electric traction) operating, labor and supplies for 86

for elevators in general offices 16

labor, operating 107

supplies for operating 108

for elevators at stations, pay of employees operating 63

supplies for operating 66

equipment of 13, 16, 46, 47

electric or other, for shops 46

other than electric traction and shops 13, 16

(electric traction) 47

for freight handling at stations, pay of employees operating 63

supplies for operating 66

interlocking and signal (including buildings) 13

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

O. A. " Shop Expenses."
for switches and signals (when not exclusively yard) operating cost, labor and

supplies 90

for switches and signals in yards having regular switching service and cost

of supplies for operating 70

yards having regular switching service, labor operating 69

when to be treated as an outside operation C. 433

for propulsion of cars, etc C. 58, 59

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

mechanical freight handling at stations 66

operating elevators in general offices 108

at stations 66

propulsion of electric locomotives, trains or cars 87

stations, superintendent of pay and expenses of 16, 47, 86

supplies in connection with, treatment through shop expenses C. 177

for turntables and transfer tables at enginehouses 72, 81

Premium on currency for labor pay rolls 1 14, C. 346

Premiums on bonds redeemed C. 676

and donations to fairs (unless chargeable to 55) 58

on fidelity bonds of station employees 66

covering merchandise transported 66

of officials and employees (named in 106 and 107) 108

M. of E. officers and assistants 24

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

outside agencies 54

paymasters and assistants 108


Premiums on fidelity bonds of traffic officials and employees (named in S3) 53

trainmen 89

transportation officials and employees (named in 61) 61

for indemnity insurance against injuries to employees engaged in construction. C. 609

for insurance on building jointly owned C. 629

insurance, against loss or damage by fire, or other accidental causes (" Outside

Operations " excepted) 110

paid employees for faithful work, charged to same account as their regular work.C. 202

on roadway and track inspection. 6

President, clerks of, pay and expenses of 107

office expenses of 1 08

pay and expenses of 106

Press representative, pay and expenses of (unless " Advertising ") 107

Presses, car seal for stations 66

copying and wringers Stationery and Printing account served.

stands for Classed as " Furniture."

Principal assistant engineer M. of W. & ?., pay and expenses of 1 j

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

Printing advertising matter 55 :

annual reports 113

auditor's blanks for audit office use 113

briefs, legal forms, testimony, etc., for legal department 109

coupons and local tickets and baggage checks 97, C. 454

employees' timetables 97

passes 59, 97, 113

and stationery Stationery and Printing account served.

end stationery, industrial and immigration bureaus 58

for purchasing department O. A. " Purchasing Department Expenses."

for storekeepers ' O. A. " Storehouse Expenses."

for station agents 97

tariffs, classifications, supplements and rate division sheets 59

Private car,. flat rate received in part payment for use of C. 644

cars hauled as freight, fares collected from caretakers of C. 44& !

Privy vaults at shops, cleaning O. A. " Shop Expenses."

at stations, cleaning, payments for 66

Produce cars, repairs of ' 34

Profile books t 20, 49

Profit and Loss account, collections on surrender of unexpired lease C. 380

added to cost of labor and material, when rendering bills to other carriers. . . .C. 246,

262, 394

Proms from icing and refrigeration, disposition of 89, C. 538

on joint-track bills, how credited C.

from percentage added to labor and material bills C.

from sale of coal carried as fuel for locomotives C.

from sale of equipment, disposal of C.

from sale of gravel C.

from sale of locomotives, how treated C.

from sale of materials and supplies in stock C.

from sale of real estate ; C.

from use of county scrip purchased below face value C. 596

Property abandoned accounts, credits to Additions and Betterments through C. 651

abandoned and not replaced, spur track, charged to operating expenses, disposi-
tion of salvage C. 609

in the construction of new double track C. 565

acquired and house erected for use of superintendent C. 14C

additions to, through income as provided in account No. 48, Form of General

Balance sheet statement C. 54$

through income prior and subsequent to June 30, 1907, adjustment of the
accounts C. 57S


Property altered or reconstructed, appraisal of, to determine charge to Additions and

Betterments C. 553

of another carrier damaged by locomotives of a carrier C. 471

appreciated by excessive charges to Operating Expenses prior to July 1, 1907. .C. 498

assessments against, for street pavings, sidewalks, curbs, sewers, etc C. 149

damage to, during construction of line in a previous year, payment for C. 683

damaged by inadequate waterways C. 38

depreciation on, other than equipment G. 40, 106

destruction of, by fire, loss due to C. 621

explanation of the phrase " Unduly burden such accounts " in connection with

additions and betterments C. 552

houses acquired with right of way, rent of C. 139

houses not on right of way, rents C. 141

insurance on, when not used in railroad operations C. 16

joint ownership of, accounting in connection with C. 629, 632, 635

joint use of C. 635, 636, 637

lease of C. 592, 601, 632, 638

leased, additions and betterments to by lessee company, accounting for by each

company C. 549, 550

not used in operation of road, rent of C. 127

not used in operations, treatment of rents and expenses C. 16

occupied rent free by employees, allowance to be made C. 488

options on, treatment of amount paid when option is forfeited C. 435

personal, loss, damage or destruction, payments for 100, 101 , 102

rent of, based on interest valuation C. 12

sale of, profit derived from ; C. 585

special taxes and assessments on, for street improvements C. 537

Propulsion current, purchased 87

Protection of trains, pay of operators for, during additions and betterments work. . .C. 146

Protractors 1

Provisions for employees at washouts 6, 9

for employees at wrecks 93

for special cars of legal department officials 109

M. of E. officials 24

M. of W. & S. officials 1

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

and clerks (named in accounts 106 and 107) 106, 107

traffic officials and clerks 53

transportation officials and clerks 61

for passengers and train employees on delayed trains 89

Public improvements, assessments for 6, 16

roads, expenses of opening to eliminate grade crossings 10

Publishing annual reports in newspapers 114

dividends declared 114

notices of stockholders' meetings, election of directors, and other corporate and

financial, of a general character 114

passenger time-tables, folders and notices to shippers for general distribution. . . 55

Pullers, spike 18

Pullman tourist cars destroyed by wreck, payment made for loss of 31, C. 633

Pump houses and machinery, repairs and renewals of 16

Pumping gas into cars, including cost of hose 89

Pumpmen connected with general offices, pay of 107

connected with locomotive water stations 74, 83

.Pumps and appliances 13,16

for electric traction power plants, lubricants for and operation of 86

plants 47

gas 16

for shop power plants 46

Punches for baggagemen at stations 66


Punches for eyelet Stationery and Printing account served.

M. of W. & S. work 18

not for trainmen or stationmen Stationery and Printing account served.

trainmen 89

Purchase of road, appraisal of equipment acquired C. 569

Purchased power (electric traction) 87

Purchasing agent, and assistants and clerks, pay of and their traveling, office and

other expenses, including stationery. . .O. A. " Purchasing Department Expenses."
agents, exclusively for specific supplies such as ties, lumber or coal should be
charged to the particular supplies account of the material purchased.

Purifiers for electric traction power plants 47

Purifying plants for locomotive water, operating expense 74, 83

Push cars for M. of W. & S 18

for shops 46

used in construction and later on completed roads C. 600


Quarries, ballast, extended operation of O. A. " Ballast Suspense."

Quarry rights and privileges, ballast 2



Rack cars, repairs of 34

Racks (advertising) 55

cane, fitted to fiat cars for sugar-cane season 89, C. 611

check, for stations 66

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

for freight cars 34

for passenger cars 31

wood, when part of structure y 16

Radiators for heating buildings and offices 13, 16

in passenger cars 31

Rail accounts, adjustment of and how handled 4, C. 332, 333, 334

adjustment 4

benders for M. of W. & S 18

braces, chairs and clips 2, 5, 16, C. 563

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

M. of W. & S 18

fastenings and joints 2, 5, 16

for foundations Maintenance accounts served.

renewals 4

rests. along right of way 6, C. 403

saw cars, repairs of 43

saws for M. of W. & S 18

third. See " Third Rail."

tongs for M. of W. & S 18

unloaders for M. of W. & S 18

Railings (when part of structure) 16

Rails, bonding for electric power transmission, when " expenses " 15

bonding for signal and interlocking plants 13, A. & B. 16, C. 42

in buildings, not stations or Outside Operations 16

contraction and expansion of, adjusting 6

cutting, slotting, dulling, adzing for gathering and loading old 26, 16

depreciation on C. 40

for foundations for bridges and trestles 9

for signal towers and interlocking plants 13

for frogs or switch points 2, 5, 16

guard on bridges and trestles (including fastenings) 9

except on bridges and trestles (including fastenings) 2, 5, 16

in tunnels 8

on inclines to or in fuel stations (including fastenings) 16

inspection expense and freight charges 2, 4, 16

laying, unloading and distributing 2, 6, 16

renewals of, basis for adjustment of costs in expense accounts C. 425

replacing account of damage by washout (labor and material) 6

reserves for C. 32, 332

for tracks at all points (except on inclines to and in fuel stations, in ballast pits,
enginehouses, shops, storehouses on transfer tables, turntables and car floats) . . 4

for tracks to and in ballast pits (including fastenings) 2

on bridges 4

in enginehouses (including fastenings) 16



Rails for tracks in shops and storehouses (including fastenings) 16

in stations 4

on transfer tables and turntables (including fastenings-) 16

on track scales 4

in tunnels 4

tram, when fastened to standard T-rails on highways 11

weight, increase of, in additions and betterments work C. 145, C. 374

on tracks used jointly, the tenant paying part of cost C. 375

work-train service, picking up and loading rails taken from track 2, 6, 16

crews, supplies and expenses of, distributing 2, 6, 16

Railway and carriage fares for injured persons and their attendants for " M. of W. & S." 19

for " M. of E." 48

for " Transportation " 103

company's material, lost in transit .-. . . 99

crossing timbers, cost of 3

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

M. of W. & S 18

stations 66

Rams, hydraulic i . . . . 16

Ranges for passenger cars (when not " Outside Operations ") .' 31

Ranging poles for M. of W. & S ' 1

Rate for depreciation C. 109

Rate sheets, traffic printing 59

tables Stationery and Printing account of office served.

Rates, special, in connection with handling soldiers, commissary, etc., classification

of revenue . . C. 325

Reading glasses 1 , 24

Reading rooms, contributions to, when for trainmen 89

for shop employees .- O. A. " Shop Expenses."

expenses of 89

repairs of , 16

Real estate agent and assistant, pay and expenses of 106

clerks of, pay and expenses of 107

office expenses of 1 08

profit from sale of C. 58-5

RebaJlasting, removing dirt preparatory to 6

Receivers for electric traction power plants, repairs and renewals of 47

salaries and fees of 106

ticket, at stations, pay of 63

Reclaims, per diem, how treated C. 249

on switching roads C. 270

Reconsignment charges C. 92

Recoopering damaged freight 99

Recorders, speed, for locomotives 25, 28

for officials' cars 31

passenger cars 31

Heeording and weighing attachments for scales at stations, rent of 66

Redemption of bonds, premium paid C. 576

Reels for fire hose 16

for small hose about station 66

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

hose, for locomotives 76, 85

Reference books (excluding wage and rate tables) for office use

Office Expense of office served.

Reflectors for stations 16, 66

Refrigeration of cars (when borne by carrier) cost of 89, C. 274

charges collected from other companies and individuals 89

when borne by shippers and when the amount collected represents a profit. . . .

89, C. 538


Refrigerator cars t racks and ventilating system for 34

repairs of 34

express cars, repairs of 31

Refund, of overcharges, less than the voucher minimum under Freight Claim Associa-
tion Rules C. 469

of revenue on account of error in routing freight C. 213, 319

for money stolen from stations 98

Refuse and garbage around stations, cost of cleaning up 6, C. 475

Registers for heating and ventilating buildings 13,16

Ohmer fare, cost of, on electric cars of a steam road C. 530

Registrar of bonds, pay and expenses 106

clerks of, pay and expenses 107

office expenses of > 108

of stock, pay and expenses 1 06

clerks of, pay and expenses 107

office expenses 1 08

Reinsurance, premiums paid for C. 31

Release of obligation to maintain cattle passes beneath tracks 10

of undercrossing rights 10

Relief of agents, disposition of balances C. 398

agents at stations, pay of 63

department expenses Ill

engine, expenses and mileage of, from shops to point of service C. 639

Removal of advertisements from cars 89

ashes from car stoves 89

bridge false work 9

bridges, old '. 9

brush, grass, drift and cinders dumped by passing trains, from right of way 6

cattle killed on right of way 102

dirt from track yards 6

ice from about bridges 9

material dredged from about docks, piers, bulkheads, ferry slips and approaches

thereto (not " Outside Operations ") 17

sand from tracks 7

slides, dangerous rocks and similar obstructions 6

snow, sand and ice 7

fences, portable 7

and ice from M. of E. transfer tables and shop yards (when unassignable) . . .

O. A. " Shop Expenses."

from roofs of buildings 16

from station platforms, walks and stockpens, pay of employees 63

switches 7

tracks 7

of structures, old 16

of temporary tracks around wrecks 93

of track material 2, 6, 16

Renewals accounts, adjustment of C. 162

accounts, for floating equipment, residual value C. 426

locomotive sold C. 351

sale of equinment acquired since July 1, 1907 C. 536

of -ballast, made necessary by heavier equipment C. 297

bridge 9, C. 335

of electric equipment of cars , 38

locomotives 29

of equipment, destroyed or sold C. 112, 169, 170

when to charge C. 175

floating equipment (when not Outside Operations) 40

freight train cars 35

notes, treatment of interest paid C. 474


Renewals of parlor and sleeping cars (heavy repairs to cars in Outside Operations

excluded) C. 55

passenger train cars 32

rails and ties, estimates for adjusted, when C. 425

rails and ties C. 32, 332, 333, 334

steam locomotives 26

ties, cost of improved (see also rails and ties) C. 562

work equipment - 44

Rent of automatic weighing and recording attachments for scales at stations 66

(paid) for bridge owned by bridge company C. 592

for bridges C. 17

(paid) for buildings used for storage of unclaimed and damaged freight 99, C. 638

cinder cars, used at cinder pits 72, 81

of coal trestles .- C. 233

for connecting track C. 405

from contractor for engine and cars used on construction work C. 53

for driveways at stations C. 406

(paid) by electric railway for use of steam road's tracks C. 495

of equipment on additions and betterments work C. 559

ballast cars used in additions and betterments work C. 152

(paid) for equipment and track owned by mill company C. 63O

explanation of " Rents of Buildings and Other Property " and the rent feature

in joint facilities accounts C. 327

from express companies C. 119

for general offices occupied also by division superintendents and other

officials C. 404

from ground leased for station and yard purposes C. 407

from houses acquired in connection with right of way C. 139

from houses not on right of way C. 141

(free) for houses occupied by employees, in lieu of an increase in wages C. 488

Online LibraryJames Shirley EatonHandbook of railroad expenses → online text (page 47 of 52)