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are charged to this account, office rent and cost of repairing rented offices and furniture, and miscellaneous office expenses, when separate offices not in general office buildings are maintained for officers whose salaries are charged to this account.*+

NOTE A: It is not intended that any portion of expenses of general offices shall be charged to this account. The office expenses of employees designated above who have offices in general office buildings shall be included in the appropriate primary accounts under the general account General and Miscellaneous.

NOTE B: When employees designated above are engaged in work not chargeable to Traffic, their salaries and expenses shall be charged to the specific work on which engaged.

NOTE C: When employees designated above have supervision over other departments also, their salaries and expenses shall be apportioned equitably among the departments over which they have jurisdiction.

14.80 Advertising. This account shall include the salaries and expenses of advertising agents; cost of printing, publishing, and distributing time-tables, folders, notices to shippers, and other advertising matter; advertising in newspapers and periodicals for the purpose of securing traffic; signs on cars advertising special events; portable signs for attracting traffic; bulletin boards, cards, cases, display cards, and photographs; postage and express charges on advertising matter; cost of bill posting; donations made for traffic purposes and for entertaining conventions; and similar expenses.*†

14.81 Parks, resorts, and attractions. This account shall include the cost of maintaining and operating amusement parks, resorts, and other like attractions when such expense is incurred primarily for the purpose of inducing travel upon the line of the carrier.

To this account shall be credited all income from admittance fees, sale of privileges, etc.*+

NOTE: When any such park, resort, or other attraction, the cost of which is included in the account for investment in road and equipment, is maintained and operated for any other purposes than that of inducing travel upon the line of the carrier it shall be considered as an auxiliary operation and its revenues and expenses included in income accounts No. 202, "Auxiliary operationsRevenues," and No. 214, "Auxiliary operations-Expenses," respectively.

14.82 Miscellaneous traffic expenses. This account shall include expenses of traffic associations, including membership fees, and traffic expenses not properly chargeable to other accounts.**

VI. GENERAL AND MISCELLANEOUS

14.83 Salaries and expenses of general officers. This account shall include the salaries and the traveling and other expenses of the chairman of the board, president, vice president, treasurer, secretary, comptroller, auditor, general manager, assistant general manager, chief engineer, general superintendent, purchasing agent, and all other officers whose jurisdiction extends over the entire system or all departments; also receiver's fees, and payments to engineering corporations for supervising and managing operations of the company.*+

14.84 Salaries and expenses of general office clerks. This account shall include the salaries and the traveling and other expenses of traveling auditors, bookkeepers, cashiers, paymasters, stenog

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*For statutory citation, see note to § 14.00-1.

raphers, clerks employed in counting cash, tickets, and transfers, and all other clerks employed in the general office.

The salaries of clerks engaged exclusively in handling the accounts of the maintenance of way, mechanical, store, and other departments, when employed in the general accounting office, shall be charged to this account.**

14.85 General office supplies and expenses. This account shall include the cost of office supplies, repairs of office furniture and of mechanical calculators, typewriters, duplicating machines, and other office appliances; wages of janitors, porters, and messengers; rent and cost of repairing rented offices; and miscellaneous expenses of gen

eral offices.**

NOTE A: Office expenses of departmental officers shall be charged to the accounts to which their salaries are charged.

NOTE B: If general offices are in buildings owned by the carrier or held under long-term lease, the cost of repairs shall be included in account No. 24, "Buildings, fixtures, and grounds."

14.86 Law expenses. This account shall include all law expenses except those incurred in the defense and settlement of damage claims. It includes salaries and expenses of counsel, solicitors, and attorneys, their clerks and attendants, and expenses of their offices; fees and retainers for services of attorneys not regular employees; cost of law books; cost of printing briefs, legal forms, testimony, reports, etc.; court costs and payments of special, notarial, and witness fees not provided for elsewhere; expenses connected with taking depositions; law expenses of receivers; and all law and court expenses not provided for elsewhere.*t

NOTE: The compensation of the general solictor, counsel, or other attorneys engaged partly in the defense and settlement of damage suits and partly in other legal work, shall be apportioned between this account and account No. 92, "Injuries and damages."

14.87 Relief department expenses. This account shall include salaries and expenses incurred in connection with conducting a relief department; also contributions made to such department.*+

14.88 Pensions and gratuities. This account shall include pensions and gratuities paid to retired or incapacitated employees, or heirs of employees, and expenses in connection therewith; also cost of life and benefit insurance on employees.**

14.89 Miscellaneous general expenses. This account shall include miscellaneous expenses connected with the general management not provided for otherwise, such as cost of telephone service and telegrams, cost of "safety first" or "prevention of accidents" campaigns, subscriptions to newspapers and periodicals, books for company library, fees and expenses paid to directors and trustees, dues and fees for railway associations, cost of free entertainments for employees, fees for filing annual state reports; and also gratuities, subscriptions, and donations, not provided for in account No. 80, "Advertising"; No. 87, "Relief department expenses"; and No. 88, "Pensions and gratuities." **

14.90 Valuation expenses. This account shall include expenses incident to the ascertainment (in accordance with the Act to Regu

*For statutory citation, see note to § 14.00-1.

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late Commerce as amended March 1, 1913, or with other Federal or State requirements) of the value of property owned or used by the accounting carrier, such expenses including the pay and the office, traveling, and other expenses of officers specially employed or assigned to such work, and of their assistants, clerks, and attendants, and the cost of stationery and printing, and of engineering supplies consumed.**

NOTE: No charge shall be made to this account for the salaries of officers or of their clerks and attendants for incidental services in connection with valuation work, but special office, clerical, traveling, and incidental expenses incurred by these officers on account of such work shall be included as a part of the cost of the work.

14.91 Amortization of franchises. This account shall include each month a monthly proportion of the amount paid for limited franchises.

The amount charged to this account shall be based upon a plan determined by the accounting company, the purpose and effect of such plan being to accumulate by charges equitably distributed throughout the life of any franchise, a reserve that will, at the expiration of its life, equal the amount paid therefor.*t

NOTE A: Amounts charged to this account shall be concurrently credited to balance-sheet account No. 444, "Reserve for amortization of franchises." NOTE B: See road and equipment account No. 545, "Franchises." 14.92 Injuries and damages. This account shall include expenditures on account of persons killed or injured and property damaged; compensation paid employees injured while in performance of their duties; salaries and expenses of claim agents, investigators, adjusters, and others engaged in the investigation of accidents and adjustment of claims; salaries, fees, and expenses of surgeons and doctors; medical and surgical supplies, nursing and hospital attendance; fees and expenses of coroners and undertakers; and fees of witnesses and others.

To this account shall be charged also law expenses incurred in connection with the defense or settlement of damage claims, including the compensation of general solicitor or counsel; salaries, fees, and expenses of attorneys, fees of court stenographers; cost of law books; cost of appeal bonds; cost of printing briefs, and court and other records; court costs, expenses connected with taking depositions, and other like expenses connected with the settlement of claims for injuries and damages.

The cost of repairing another company's tracks and equipment as the result of collisions, derailments, etc., shall be included in this

account.

If desired, the carrier may charge to this account monthly and credit to a reserve account, a proportion of the total amount estimated to be necessary to expend during the year for injury and damage claims and the actual disbursements above designated shall then be charged against said reserve account. The charges to this account shall be adjusted at the close of the fiscal year to actual expenses unless a balance remains representing liability for unsettled claims.**

NOTE A: The compensation of the general solicitor or counsel and other attorneys engaged partly in the defense or settlement of damage suits and partly

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*For statutory citation, see note to § 14.00-1.

in other legal work shall be apportioned between this account and account No. 86, "Law expenses."

NOTE B: This account shall not include the expenses incurred in connection with the stttlement of claims for loss, damage, or delay of goods intrusted for transportation. (See account No. 77 "Loss and damage.")

NOTE C: The cost of repairs to a company's own tracks and equipment, necessitated by collisions, derailments, etc., shall be charged to the appropriate maintenance accounts.

NOTE D: For their own information carriers may distribute items included in this account, but such distribution shall not affect the reports to the Interstate Commerce Commission. Reports to the Commission shall show the total of the items chargeable to this account, as required by the text.

14.93 Insurance. This account shall include premiums paid for fire, fidelity, boiler, casualty, burglary, workmen's compensation, and other insurance; also amounts set aside as an insurance reserve by a company carrying its own insurance in whole or in part.*†

NOTE A: Insurance on supplies and materials in transit shall not be charged to this account, but shall be considered as part of the cost of such supplies and materials.

NOTE B: For their own information carriers may distribute items included in this account, but such distribution shall not affect the reports to the Interstate Commerce Commission. Reports to the Commission shall show the total of the items chargeable to this account as required by their text.

14.94 Stationery and printing. This account shall include expenditures for stationery and printing, postage, and stationery supplies, except as provided for elsewhere. The cost of printing tickets, transfers, cash fare receipts, baggage checks, hat checks, milk checks, and waybills shall be charged to this account.**

NOTE A: The cost of printing briefs and other legal papers shall be charged to account No. 86, "Law expenses," or No. 92, "Injuries and damages." The cost of printing signs, posters, and other advertising matter shall be charged to account No. 80, "Advertising."

NOTE B: The cost of repairing mechanical calculators, typewriters, duplicating machines, and other office appliances, if for use of general offices, shall be charged to account No. 85, "General office supplies and expenses," and if for the use of departmental offices, to the accounts to which the expenses of such offices are chargeable.

NOTE C: For their own information carriers may distribute items included in this account, but such distribution shall not affect the reports to the Interstate Commerce Commission. Reports to the Commission shall show the total of the items chargeable to this account as required by the text.

14.95 Store expenses. This account shall include the salaries and expenses in connection with storerooms, including cost of sending material and supplies from general storerooms to branch storerooms, and cost of handling scrap material in store.*†

NOTE: For their own information carriers may distribute items included in this account, but such distribution shall not affect the reports to the Interstate Commerce Commission. Reports to the Commission shall show the total of the items chargeable to this account as required by the text.

14.96 Garage and stable expenses. This account shall include the salaries and wages of drivers, chauffeurs, stablemen, garagemen, and other employees in garages and stables; cost of feed, keep, and shoeing of horses; veterinary and other stable expenses; fuel, gasolene, and all other materials and supplies for garages and stables.

This account shall include the stable expenses of all horses, regardless of where they are used. Amounts received from sale of manure shall be credited to this account.**

*For statutory citation, see note to § 14.00-1.

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NOTE A: The cost of replacing horses lost by death or worn out in service (unless a reserve has been created for their replacement by charges to Operating Expenses) and repairs of harness and vehicles shall be charged to account No. 38, "Vehicles and horses."

NOTE B: For their own information carriers may distribute items included in this account, but such distribution shall not affect the reports to the Interstate Commerce Commission. Reports to the Commission shall show the total of the items chargeable to this account as required by the text.

NOTE C: This account shall not include wages of chauffeurs, drivers, and helpers, and other expenses incident to the collection and delivery of freight and express matter provided for in account No. 76, "Freight and express collection and delivery."

14.97 Rent of tracks and facilities. This account shall include amounts paid for rent or use of tracks, electric lines, terminals, and bridges, whether a fixed charge per month or per year, a proportion of interest on valuation, a proportion of expenses incurred in maintaining and operating such properties, an amount based on car mileage, a charge per car or passenger, or any other arrangement, when such property is used jointly by the accounting and other carriers.*† NOTE: Rent of leased line no longer operated by the lessor company is not considered an operating expense, and therefore shall not be charged to this account, but treated as a deduction from income under account No. 216, "Rent for leased roads."

14.98 Rent of equipment. This account shall include payments to other companies for rent or use of their cars, electric equipment of cars, and other rail equipment, on whatever basis such rent may be determined.

This account shall include the gross amount paid for rent of equipment and not the net balance between the amounts paid and received for rent of equipment.**

14.99 Other operations-Dr. This account shall include debits representing the proportion of operating expenses chargeable to general and miscellaneous expenses of the railway department, but the distributed charges for which have been made to the primary accounts of another coordinate department, such as an electric power, light, or heat department within the same company.**

14.100 Other operations-Cr. This account shall include credits representing the proportion of operating expenses included under the general account General and Miscellaneous chargeable to the accounts of another coordinate department, such as an electric power, light, or heat department within the same company, the distributed charges for which have been made to the primary accounts of the railway department.**

VII. TRANSPORTATION FOR INVESTMENT CR.

This account shall include credits representing the cost (estimated if not known) of transporting men engaged in and material to be used for new construction and for additions and betterments when such expenses have been charged to the foregoing accounts and a proportion thereof is properly includible as a part of the cost of construction.

NOTE A: Credits to this account shall be concurrently charged to the appropriate property investment accounts.

NOTE B: A detailed analysis of this account will be required to be made in the carrier's annual report to the Commission.

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*For statutory citation, see note to § 14.00-1.

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