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and cost of repairing poles, pole fixtures, and underground conduits used primarily for carrying transmission lines.

To this account shall be credited the value of material removed.** 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 of 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 rules as other lines.

14.50 Depreciation of power plant buildings and equipment. This account shall include charges covering the current loss from depreciation on power plant and substation buildings and equipment, and on transmission system. (See § 14.0-14.)*+

14.51 Equalization-Power. 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 expense 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 power plant and substation buildings, equipment, and transmission system, an amount sufficient to make up such monthly proportion may be charged to this account. If the 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.

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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 power plant and substation buildings and equipment and of transmission system 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.**

14.52 Power plant employees. This account shall include the cost of labor in power plants, except labor employed in making repairs.**

NOTE: Wages of substation employees shall be charged to account No. 57, "Substation employees."

14.53 Fuel for power. This account shall include the cost of coal, oil, gas, and other fuel used at power plants, including cost of trans

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

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portation of such fuel; also cost of gasoline or other fuel used in operating motor service cars.*†

14.54 Water for power. This account shall include the cost of water used to produce steam or to operate a water-power plant, including cost of pumping; water rents and rent of ponds, streams, and pipe lines; also boiler compound, and other like expenses.*†

14.55 Lubricants for power. This account shall include the cost of lubricants for power plants, such as oil and grease.**

NOTE: Lubricants for substations shall be charged to account No. 58, "Substation supplies and expenses."

14.56 Miscellaneous power plant supplies and expenses. This account shall include the cost of waste, carbon brushes, fuses, lamps, hand tools, and other supplies and expenses of power plants.*†

14.57 Substation employees. This account shall include the cost of labor in substations, except labor employed in making repairs.*† 14.58 Substation supplies and expenses. This account shall include the cost of substation supplies and expenses, such as lubricants, waste, carbon brushes, fuses, lamps, hand tools, water, and other similar items.**

14.59 Power purchased. This account shall include the cost of power purchased from other companies.*t

NOTE: In this connection see account No. 60, "Power exchanged-Balance."

14.60 Power exchanged-Balance. If a company actually exchanges power with another company, it shall charge to this account the value of the power received from the other company, and shall credit to this account the value of the power it delivers to the other company, and the amount shown herein shall be the net debit or credit balance.*†

14.61 Power transferred-Credit. This account may be credited, and the appropriate operating expense accounts charged, with that proportion of the total of the accounts under the general account Power which the power used for lighting, heating, or other purposes in offices, carhouses, shops, storerooms, stables, stations, towers, tunnels, signal systems, operating bridges, etc., bears to the total power generated.

The use of this account is optional with the carrier; if used, the working papers showing details of the basis for computing credits hereto and charges to operating expense accounts shall be retained.*†

14.62 Other operations-Cr. This account shall include credits representing the proportion of operating expenses, included under the general account Power, chargeable to the accounts of another coordinate department, such as an electric power, light, or heat department within the same company, for power furnished.*+

NOTE: The proportion of expenses, included in the primary accounts under the general account General and Miscellaneous, chargeable to other coordinate departments shall be included in account No. 100, "Other operations-Cr."

IV. CONDUCTING TRANSPORTATION

14.63 Superintendence of transportation. This account shall include the salaries and the office and other expenses of officers and

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

assistants when directly in charge of transportation, including superintendent of transportation, division, superintendents, their assistants and aids; trainmasters, train dispatchers, car starters, inspectors, instructors, and others employed in superintending transportation; wages of clerks furnishing tickets and supplies to motormen and conductors, and receiving and arranging conductors' remittances for transmittal to general offices; and cost of supplies used by employees whose salaries are charged to this account.

To this account shall also be charged 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; rent of offices used for receiving conductors' collections, rent of instruction rooms; cost of uniforms and badges furnished inspectors and car starters whose wages are charged to this account; and cost of checking traffic for schedule purposes.**

NOTE A: Cost of secret-service inspection shall be charged to account No. 67, "Miscellaneous car-service expenses."

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NOTE B: No portion of the expenses of general offices shall be charged to this account.

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

NOTE D: 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.

14.64 Passenger conductors, motormen, and trainmen. This account shall include the wages of conductors, motormen, and other trainmen engaged in passenger service, including wages paid for time during which they are required to be on duty and to hold themselves in readiness for active service.**

14.65_ Freight and express conductors, motormen, and trainmen. This account shall include the wages of conductors, motormen, and other trainmen engaged in freight, express, and mail service, including wages paid for time during which they are required to be on duty and to hold themselves in readiness for active service.*+

14.66 Miscellaneous car-service employees. This account shall include the wages of transfer agents, switch tenders, switchmen, flagmen, watchmen, trail-car couplers, bridge tenders, and other carservice employees when not provided for elsewhere."t

14.67 Miscellaneous car-service expenses. This account shall include miscellaneous expenses for cars, locomotives, and electric equipment of cars and locomotives, such as lubricants and waste, incandescent lamps, oil, and other supplies for lighting, globes and carbons for headlights, supplies for cleaning, fuel for heating, switch rods or hooks for throwing switches, tools, and other materials and supplies, except such as are used for repairs.

This account shall include also the cost of secret-service inspection; conductors' books and punches; rent of fare registers; car-service employees' badges and uniforms; refilling of fire extinguishers in cars; portable signs on cars for guidance of passengers; meals furnished

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

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trainmen; temporary grain doors; and other car-service supplies and expenses.*+

NOTE: Portable signs on cars for the purpose of attracting traffic shall be charged to account No. 80, "Advertising."

14.68 Station employees. This account shall include the wages of stationmasters; freight, express, ticket, baggage, and other station agents; announcers, station gatemen, chopper men, and platform men; janitors, porters, watchmen, and other station employees; warehousemen, freight house foremen, weighmasters, truckmen, checkmen, billing clerks, cashiers, and other express and freight house employees. The cost of unloading freight at stations or sidings, when borne by the carrier, shall be charged to this account.**

NOTE: When a station employee is engaged in various duties and his wages can be readily apportioned among the accounts affected, such apportionment should be made.

14.69 Station expenses. This account shall include the cost of heating and lighting stations, waiting rooms, freight houses, and other station buildings; rent of station buildings; cost of repairing rented waiting rooms, and of repairing furniture and fare boxes at stations; local telephone service; cost of tools and implements for handling freight and baggage, station employees' uniforms and badges, water, and ice; and all other station expenses.*†

14.70 Carhouse employees. This account shall include the wages of carhouse foremen; car, motor, and brake inspectors; watchmen, car placers, car shifters, car cleaners, lamp and headlight tenders, car oilers, car-stove firemen, trolley oilers, and other carhouse employees not engaged in making repairs.*†

NOTE: The cost of labor used in shifting trucks and electric equipment shall be charged to accounts Nos. 30, 31, 32, 33, or 34, as may be appropriate.

14.71 Carhouse expenses. This account shall include the cost of fuel, light, water, ice, and other carhouse supplies and expenses.**

14.72 Operation of signal and interlocking apparatus. This account shall include the wages of employees engaged in operating signal and interlocking apparatus covering the movement of cars, such as tower men, signalmen, lever men, and lamp men; cost of supplies used in operating signal and interlocking apparatus; cost of fuel, water, light, and supplies for signal offices; rent of appliances for signal and interlocker systems; cost of cleaning, filling, and lighting switch lamps, and supplies for same.*+

NOTE: When an employee is engaged in various duties and his wages can be readily apportioned among the accounts affected, such apportionment should be made.

14.73 Operation of telephone and telegraph lines. This account shall include the wages of telephone and telegraph operators, cost of chemicals and other supplies for telephone and telegraph service, payments for use of telephone and telegraph lines, and other telephone and telegraph expenses in connection with transportation. The rent of telephone or telegraph lines used primarily for the operation of cars shall be included in this account.*+

NOTE: Repairs of telephone and telegraph lines shall not be charged to this account, but to account No. 18, "Telephone and telegraph lines." The cost of tele

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For source citation, see note to § 14.1.

phone service for general purposes shall be charged to account No. 89, "Miscellaneous general expenses," and when for local service at stations to account No. 69, "Station expenses."

14.74 Operation of floating equipment. This account shall include the cost of operating floating equipment used in connection with the carrier's rail transportation operations and terminal transfer operations. To this account shall be charged the salaries and wages of employees engaged in the superintendence and operation of ferryboats, transfer boats, tugboats, barges, lighters, car floats, and other floating equipment; the cost of fuel and supplies for such equipment and all other expenses incident to their operation.*+

NOTE: The cost of maintaining floating equipment, if used in connection with the carrier's rail transportation operations, shall be charged to account No. 35, "Floating equipment." The cost of maintaining and operating floating equipment used in auxiliary operations shall be charged to income account No. 214, “Auxiliary operations-Expenses."

14.75 Operation of steam locomotives. To this account shall be charged the cost of operating steam locomotives, including wages of engineers and firemen, fuel, water, lubricants, and other supplies and expenses in connection with such operation. (See § 14.0–7.)**

NOTE A: Repairs to steam locomotives shall not be charged to this account, but to account No. 34, "Locomotives."

NOTE B: If the carrier desires, the expenses includible in this account may be kept separate by the use of subaccounts.

14.76 Freight and express collection and delivery. This account shall include the wages of chauffeurs, drivers, and helpers employed on wagons and other vehicles which are used for the collection and delivery of freight and express matter, amounts paid for handling freight and express matter in wagons or other vehicles, and other expenses incident to the collection and delivery of freight and express matter, not properly includible in accounts No. 38, "Vehicles and horses," and No. 96, "Garage and stable expenses."**

14.77 Loss and damage. This account shall include expenses incurred for loss, damage, delays, and destruction of freight, express matter, and baggage intrusted to a carrier for transportation, and expenses directly incident thereto, including freight and express charges paid other carriers on lost, destroyed, damaged, or delayed freight, express matter, and baggage.*+

14.78 Other transportation expenses. This account shall include all expenses in connection with conducting transportation not properly chargeable to other accounts, such as expenses in connection with weighing, inspection, and demurrage bureaus, wages of crews on emergency vehicles, cost of getting derailed cars on track, and cost of removing wreckage.**

V. TRAFFIC

14.79 Superintendence and solicitation. This account shall include the salaries and the office and traveling expenses of officers and their assistants when directly in charge of traffic, including traffic managers; general freight, express, passenger, and ticket agents; commercial, city, district, and excursion agents; and their clerks and assistants; also the cost of supplies used by employees whose salaries

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

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