drift; cost of altering and bracing bridges and trestles during progress of filling; cost of removing old bridges in connection with construction of new bridges; and cost of constructing and removing temporary or false work used in repairing bridges and culverts; also cost of guards on bridges, framing ties for bridges; bridge signs or number boards; cleaning of channels under bridges and cleaning of culverts; pay of bridge foremen, and cost of supplies used by them; pay of bridge inspectors and expenses incident to bridge inspection.

The cost of replacing bridges, trestles, and culverts destroyed by fire or washouts shall be charged to this account; also repairs made necessary by washouts.

To this account shall be credited the value of material removed.

Any structure carrying the carrier's tracks over other tracks, or over a stream, highway, or canal should be considered a bridge or a culvert.**

NOTE: The cost of maintaining structures carrying other tracks, canals, highways, etc., over the accounting carrier's tracks shall be charged to account No. 16, "Crossings, fences, and signs."

14.16 Crossings, fences, and signs. This account shall include the cost of labor and material used in repairing street, road, and farm crossings at grade; overhead bridges and viaducts; roadways of undergrade foot, wagon, or cattle crossings; drainage and excavations for undergrade crossings; crossing gates and warning signals; and payments and assessments for street repairs or repairs of sewers at crossings.

This account shall also include cost of material used and labor expended in repairing right-of-way fences, snow and sand fences, cattle guards, wing fences, aprons, and hedges; and mile, section, warning, and other roadway signs.

To this account shall be credited the value of material removed.** NOTE: Street repairs or repairs of sewers within the limits of shop grounds or immediately adjacent to station buildings shall be charged to account No. 24, "Buildings, fixtures, and grounds."

14.17 Signal and interlocking apparatus. This account shall include the cost of labor and material used in repairing buildings and apparatus of interlocking systems, semaphore, block, and other signal systems, including air compressors, levers, boilers, dynamoes, engines, and other appliances used in connection therewith; also the cost of labor and material used in repairing targets and lamps, and switch lights at sidings.

To this account shall be credited the value of material removed.*† NOTE A: This account shall not include the cost of track material proper required in connection with interlockers, such as switches, special track fastenings, split rails, and frogs, the cost of which shall be charged to proper maintenance of way accounts.

NOTE B: Rent of appliances for signal and interlocking systems shall be charged to account No. 72, "Operation of signal and interlocking apparatus."

NOTE C: No charge shall be made to this account for setting and repairing poles and fixtures used primarily for telegraph, telephone, or transmission systems when such poles and fixtures incidentally support signal wires.

14.18 Telephone and telegraph lines. This account shall include the cost of labor and material used in repairing telephone and

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

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telegraph systems owned by the company, or for which it is responsible, including conduits, poles, cross arms, insulators, wires, cables, cable boxes, booths, instruments, battery jars, switchboards, and other appurtenances of such telephone and telegraph systems.

To this account shall be credited the value of material removed.*† NOTE A: Rent of telephone and telegraph systems shall be charged to account No. 73, "Operation of telephone and telegraph lines," or to account No. 89, "Miscellaneous general expenses."

NOTE B: If telephone or telegraph wires are carried on poles and fixtures or in conduits used for other purposes, the cost of maintaining such poles and fixtures or conduits shall be charged to account No. 20, "Poles and fixtures," No. 21, "Underground conduits," or No. 49, "Transmission system."

14.19 Miscellaneous way expenses. This account shall include all expenses in connection with maintenance of way not properly chargeable to other accounts.*†

14.20 Poles and fixtures. This account shall include the cost of labor and material used in setting and repairing poles and cross arms; insulating pins, brackets, and other pole fixtures; braces and other supports for holding the poles in position; and structures maintained primarily for supporting overhead electric construction. The cost of renumbering poles shall be charged to this account.

To this account shall be credited the value of material removed.*† NOTE A: The cost of labor and material used in repairing poles and fixtures used primarily for carrying transmission lines shall be included in account No. 49, "Transmission system."

NOTE B: The cost of insulators shall not be charged to this account, but to account No. 22, "Distribution system," or No. 49, "Transmission system."

14.21 Underground conduits. This account shall include the cost of labor and material used in repairing conduits required for underground wires and cables, including manholes, sewer connections, and sewer traps.

To this account shall be credited the value of material removed.** NOTE: The cost of labor and material used in repairing underground conduits used primarily for carrying transmission lines shall be included in account No. 49, "Transmission system."

14.22 Distribution system. This account shall include the cost of labor and material used in repairing the distribution system, as follows:

(a) Overhead feeders for transmitting low-tension power from power stations and substations, including insulators and connections. (b) Underground feeders for transmitting low-tension power from power stations and substations, including insulators and connections. (c) Track bonding, including track bonds, cost of punching and drilling rails for track bonds, and testing for defective bonding.

(d) Overhead trolley, including cost of trolley, guard, span, strain, supplementary, and other wires, and all catenary construction used in connection with the overhead trolley system.

(e) Third rail, including cost of third rail, braces and supports for same, insulating devices, material used for covering and protecting same, and all fixtures and appliances connected with third-rail construction.

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

(f) Underground contact rails, including cost of contact rails and appliances in underground contact systems, and appurtenant braces, supports, and insulating devices.

To this account shall be credited the value of material removed. When a company does an incidental power, light, or heat business, the cost of repairing transformers, meters, and wiring used in connection with the delivery of power sold shall be included in this account.** NOTE: When the electric current generated or received is changed by means of rotary converters, motor generator sets, or static transformers (substation apparatus), that portion of the line or outside conductor system carrying current of other than the operating kind or voltage shall be classed as transmission system. When the electric current is generated or received and used substantially unchanged in voltage and kind, the line or outside conductor system, including feeders, trolley wire, booster circuits, and supplementary return, if any, shall be classed wholly as distribution system. Tie lines between generating stations and substations shall follow the same rule as other lines.

14.23 Miscellaneous electric line expenses. This account shall include all expenses in connection with maintenance of electric line not properly chargeable to other accounts.**

NOTE: This account shall not include miscellaneous expenses in connection with the transmission system. Such expenses shall be charged to account No. 49, "Transmission system."

14.24 Buildings, fixtures, and grounds. This account shall include the cost of labor and material used in repairing carhouses, shops, general offices, stations, waiting rooms, platforms, docks, wharves, and all other buildings and structures (except power plant and substation buildings and towers or buildings used exclusively for signal and interlocking apparatus) used in the operation of the road.

This account shall also include the cost of repairing fixtures; maintaining walks, driveways (including those at unloading tracks), and grounds; cost of flowers and shrubs, and labor planting and caring for same; and the cost of mowing lawns about buildings and structures above named.

The term buildings, fixtures, and grounds, in addition to embracing the buildings proper, includes permanent fixtures; permanent foundations for machinery and apparatus; pipes for gas, water, sewerage, and drainage; apparatus for heating, lighting, and ventilating; freight and passenger elevators, with fixtures and appurtenances; platforms; hose and appliances for protecting buildings against fire; fences, walls, sidewalks, and pavements (except paving in tracks) within the limit of grounds or immediately adjacent to buildings or yards.

To this account shall be credited the value of material removed.** NOTE A: Expenses incident to the maintenance of power plant and substation buildings and grounds shall be charged to account No. 46, "Power plant buildings, fixtures, and grounds." Expenses incident to the maintenance of towers or buildings used exclusively for signal or interlocking apparatus shall be charged to account No. 17, "Signal and interlocking apparatus.'

NOTE B: The cost of repairs of track and electric line in buildings, yards, and grounds shall be charged to the foregoing accounts (Nos. 1 to 23, inclusive) appropriate for such repairs.

NOTE C: This account is intended to include the cost of repairs of owned buildings or buildings held under long-term leases. The cost of repairs of buildings rented from month to month shall be charged to the account to which the rent is charged.

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

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14.25 Depreciation of way and structures. This account shall include charges covering the current loss from depreciation of way and structures. (See § 14.0-14.) *†

NOTE: Depreciation of power plant and substation buildings shall be included in account No. 50, "Depreciation of power plant buildings and equipment."

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

14.27 Other operations-Cr. This account shall include credits representing the proportion of operating expenses included under the general account Way and Structures 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.**

14.28 Equalization-Way and structures. This account, the use of which is optional, is provided for the convenience of those carriers desiring to have each month's operating expenses reflect, by general account totals, an equitable monthly proportion of the estimated or authorized maintenance expenses for the year, and at the same time to show the actual expenditures by primary accounts.

If the total actual monthly expenditures shown by the preceding primary accounts in this general account do not aggregate an equitable monthly proportion of the estimated annual cost of maintaining way and structures, an amount sufficient to make up such monthly proportion may be charged to this account. If the total actual expenditures are more than an equitable monthly proportion of the annual estimate, the difference may be credited to this account. The amount included in this account should be entered as a debit or a credit, and concurrently a credit, or debit, should be made to a ledger account styled "Equalization reserve.

The account "Equalization reserve" shall be cleared annually unless at the end of the year there remains a credit balance due to the noncompletion of maintenance work because of adverse labor conditions, nonreceipt of material, or similar reasons, in which case such part of the balance as is applicable to unfinished work may be carried over to the following year. In case a balance applicable to maintenance of way and structures is carried over, the carrier shall indicate in its annual report to the Commission the amounts constituting such balance and the reasons therefor. Under no circumstances shall a debit balance be carried over the year.*†

II. EQUIPMENT

14.29 Superintendence of equipment. This account shall include the salaries and office and other expenses of officers and their assistants when directly in charge of equipment other than power plant and substation equipment, including superintendent of rolling stock, master

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

car builder, master mechanic, and their office forces; cost of supplies used by employees whose salaries are charged to this account; office rent, cost of repairing rented offices, cost of repairing 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: When employees designated above are engaged in work not chargeable to Equipment, their salaries and expenses shall be charged to the specific work on which engaged.

NOTE B: 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.

NOTE C: It is not intended that any portion of the 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 D: Expenses incident to the superintendence of power plant or substation equipment shall be included in account No. 45, "Superintendence of power," under the general account Power.

14.30 Passenger and combination cars. This account shall include the cost of labor and material used in repairing passenger and combination cars, including parlor, chair, sleeping, and dining cars. To this account shall be charged the cost of repairing the following fixtures and appliances: Fare registers and fare boxes, electric bells and wiring, electric car heaters and wiring, electric lighting and wiring, air-brake equipment and wiring, motors for air governors and pumps, trolley catchers, snow plows attached to cars, couplers, headlight parts, adjustable signs attached to cars; also the cost of shifting trucks from one car to another.

The term car includes body and trucks and all fixtures and appliances inside of or attached to the car body or trucks, except the electric motive equipment of the car. The term combination car includes all cars that are used in part for carrying passengers.

To this account shall be credited the value of material removed.** NOTE: Portable signs, incandescent lamps, and other supplies for cars shall be charged to account No. 67, "Miscellaneous car-service expenses."

14.31 Freight, express, and mail cars. This account shall include the cost of labor and material used in repairing freight, express, and mail cars from the operation of which revenue is derived.

To this account shall be charged the cost of repairing the following fixtures and appliances: Electric bells and wiring, electric car heaters and wiring, electric lighting and wiring, air-brake equipment and wiring, motors for air governors and pumps, trolley catchers, snow plows attached to cars, couplers, headlight parts, adjustable signs attached to cars; also the cost of shifting trucks from one car to another.

The term car includes body and trucks and all fixtures and appliances inside of or attached to the car body or trucks, except the electric motive equipment of the car.

To this account shall be credited the value of material removed.** NOTE: Portable signs, incandescent lamps, and other supplies for cars shall be charged to account No. 67, "Miscellaneous car-service expenses."

14.32 Service equipment. This account shall include the cost of labor and material used in repairing service cars, including sprinkler

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

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