not provided for in the foregoing paragraph or in revenue account No. 121, "Freight."

(f) Light, heat, power, and water. The expenses of light, heat, power, and water used in the operation of terminals (except in agents' or superintendents' offices), both when purchased and when produced by the carrier.

(g) Wharf supplies and expenses. The cost of supplies used by and expenses of wharf employees, such as meals furnished, advertising for wharf employees, cost or rent of equipment for watchmen, firemen, and police; uniforms for wharf employees; supplies for coopering, marking, and tagging freight; car standards, binders, etc.; and expenses not chargeable as repair items incident to keeping wharves in proper condition.

(h) Other expenses. Expenses incident to the operation of terminals not otherwise provided for in this account, including harbor master's fees, quarantine expenses, customhouse and other port charges.**

NOTE A: When officers enumerated above have supervision over other departments also, their pay, office and other expenses, as also the pay, office and other expenses of their assistants, clerks, and attendants, shall be equitably apportioned among the departments over which they have jurisdiction.

NOTE B. The rent for offices and other structures of minor importance used in the operation of terminals shall be included in this account. The rent for such property of major important, which is ordinarily leased for a period of years, shall be included in Income.

10.433 Incidental. This account shall include incidental transportation expenses in connection with water-line operations. It shall include:

(a) Loss and damage-freight. Payments and expenses for loss, damage, delays, or destruction of freight (including company material); uncollectible freight charges paid other carriers on misrouted, lost, damaged, or destroyed shipments; cost of repacking and boxing damaged merchandise; pay and expenses of employees and others engaged as adjusters and in detecting thieves; and the pay and expenses of employees and others engaged as witnesses in lawsuits in connection with loss and damage cases. The net amount received from the sale of astray and damaged freight shall be credited to this account.

(b) Loss and damage-baggage. Payments and expenses for loss, damage, delays, or destruction of baggage or other personal property carried as baggage, and damage to personal apparel; the cost of repacking and boxing damaged baggage; and the pay and expenses of employees or others while engaged as adjusters and witnesses in lawsuits in cases involving loss or damage to baggage. The net amount received from the sale of astray and damaged baggage shall be credited to this account.

(c) Damage to property. Payments and expenses on account of damages to or destruction of property of others, whether by fire, collision, or other cause, with the exception of payments and expenses on account of damage to property intrusted to the carrier for transportation; and pay and expenses of employees and others while

Page 188

*For statutory citation, see note to § 10.00-1.

engaged as adjusters and as witnesses in lawsuits arising out of damage to property.

(d) Injuries to persons. Compensation and expenses incident to injuries to persons occurring directly in connection with the transportation operations of water lines; a proportion of the pay and expenses of physicians and surgeons; of claim adjusters and clerks; expenses of nurses and hospital attendants; medical and surgical supplies; artificial limbs; funeral expenses; railway, boat, and carriage fares for conveying injured persons and attendants; donations or contributions to hospitals in which employees are cared for; pay and expenses of employees and others while attending coroners' inquests, while engaged as witnesses in lawsuits in connection with personal injury cases, or when called in consultation in relation to personal injury claims.

(e) Insurance. Premiums paid, except reinsurance premiums, for insuring the carrier against loss through injuries to persons, or damage to or destruction or loss of property, whether caused by fire, accident, or other cause, when such loss to the carrier would be chargeable to Transportation-Water Line; also premiums on fidelity bonds of employees whose pay is chargeable to that account. (See § 10.2-18.)*+

NOTE A: The premiums paid by the carrier to its insurance fund shall be credited to an insurance reserve account, to which account shall be charged the amount of all claims for injuries to persons and damages to the property covered by its insurance. To such account shall also be charged all reinsurance premiums paid to insurance companies, and to it shall be credited all amounts recovered from insurance companies for damage to property reinsured by them. NOTE B: Expenses not otherwise provided for in connection with the conduct of loss, damage, and personal injury suits shall be charged to account No. 454, "Law expenses," but the amount of final judgments, including plaintiff's court costs, shall be included in this account.

NOTE C: The pay, office rent, and traveling, office, and other expenses of claim adjusters, claim clerks, and others engaged in claim matters when not directly assignable to a distinct class of claims, shall be apportioned equally among the several classes of claims over which they have jurisdiction or in connection with which they are engaged.

VI. MISCELLANEOUS OPERATIONS

The primary accounts included in this general account are designed to show the expenses incurred in miscellaneous operations. (See § 10.02-4.)

10.441 Dining and buffet service. This account shall include the cost of operating dining and buffet service on trains and transfer boats. It shall include:

(a) Superintendence. The pay of officers directly in charge of operating dining and buffet service; the pay of their assistants, clerks, and office attendants; also the office, traveling, and other expenses of such officers and their employees.

(b) Commissarial employees. The pay of storekeepers, assistant storekeepers, clerks, porters, and other employees in commissorial supply depots and storehouses.

(c) Stewards. The pay of stewards or conductors employed on dining and buffet cars and transfer boats.

(d) Cooks and waiters. The pay of cooks, waiters, and assistants on dining and buffet cars and transfer boats.

*For statutory citation, see note to $ 10.00-1.

КУТ

Page 189

(e) Fuel and supplies. The cost of fuel for cooking purposes; of provisions, such as meats, groceries, vegetables, fish, table waters, ice, etc.; bar supplies, such as wines, liquors, beers, ales, etc.; cost of licenses; and cost of cigars, cigarettes, and tobacco.

(f) Laundry. Expenses for laundry work, such as laundering tablecloths, napkins, aprons, etc.

(g) Stationery and printing. The cost of stationery and printing used in connection with dining and buffet service.

(h) Other expenses. The cost of flowers and plants; cleaning the interior of cars; rent and cost of supplies for rooms furnished for dining and buffet service employees; and such other expenses in connection with the operation of dining and buffet service as are not provided for elsewhere.*†

NOTE: When officers have immediate supervision over dining and buffet service and other operations their pay, office and other expenses, as also the pay, office and other expenses of their assistants, clerks, and office attendants, shall be equitably apportioned to the accounts appropriate to the operations over which they have supervision.

10.442 Hotels and restaurants. This account shall include the cost of operating hotels, restaurants, and lunch counters when the cost of the operated property is includible in the road and equipment accounts. It shall include:

(a) Superintendence. The pay of officers directly in charge of operating hotels, restaurants, and lunch counters; pay of their clerks and office attendants; also the office, traveling, and other expenses of such officers.

(b) Employees. The pay of stewards, hotel keepers, storekeepers, checkers, linen clerks, butchers, chefs, cooks, kitchen help, maids, porters, elevator men, call boys, hat and cloak attendants, waiters, waitresses, laundresses, engineers, firemen, and other employees engaged in operating hotels, restaurants, and lunch counters.

(c) Fuel and supplies. The cost of fuel for cooking and heating purposes; provisions, such as meats, groceries, vegetables, fish, table waters, ice, etc.; bar supplies, such as wines, liquors, beers, ales, etc.; the cost of liquor licenses; the cost of tobacco, cigars, cigarettes, etc.; and miscellaneous supplies for operating the service.

(d) Stationery and printing. The cost of stationery and printing used in connection with the operation of hotels and restaurants. (e) Other expenses. The cost of lighting, and other items of expense not otherwise provided for in this account.*†

NOTE: When officers have immediate supervision over hotels, restaurants, and lunch counters and other operations their pay, office, and other expenses, as also the pay, office, and other expenses of their assistants, clerks, and office attendants, shall be equitably apportioned to the accounts appropriate to the operations over which they have supervision.

10.443 Grain elevators. This account shall include the cost of operating grain elevators other than small elevators which are classed as station facilities. It shall include:

(a) Superintendence. The pay of officers directly in charge of grain-elevator service; the pay of their assistants, clerks, and office

Page 190

*For statutory citation, see note to § 10.00-1.

attendants; also the office, traveling, and other expenses of such officers and their employees.

(b) Employees. The pay of engineers, firemen, foreman, machine men, oilers, millwrights, carpenters, trimmers, weighers, spout men, sweepers, laborers, watchmen, and all other employees engaged in operating grain elevators.

(c) Fuel and supplies. The cost of fuel for power, heating, and lighting plants; power for heating, lighting, and operating machinery; and water, ice, oil, waste, and other supplies for operating such property.

(d) Stationery and printing. The cost of stationery and printing used in connection with the operation of grain elevators.

(e) Other expenses. The cost of grain used to make up shortage in elevators; stationery and printing; rent for and repairs of rented offices; and other operating expenses not otherwise provided for in this account.**

NOTE: When officers have immediate supervision over grain elevators and other operations their pay, office, and other expenses, also the pay, office, and other expenses of their assistants, clerks, and office attendants, shall be equitably apportioned to the accounts appropriate to the operations over which they have supervision.

10.444 Stockyards. This account shall include the cost of operating stockyards other than small stockyards or stock pens at stations, which are classed as station facilities. It shall include:

(a) Superintendence. The pay of officers directly in charge of stockyard operations; the pay of their assistants, clerks, and office attendants; also the office, traveling, and other expenses of such officers and employees.

(b) Employees. The pay of foremen, subforemen, yardmen, talleymen, weighmasters, stock loaders, drovers, drivers, engineers, firemen, shovelers, watchmen, policemen, and other stockyard employees.

(c) Fuel and supplies. The cost of fuel, gas, electric current, water; hay, grain, oats, and other feed for stock; straw and other bedding material; and other stockyard supplies.

(d) Stationery and printing. The cost of stationery and printing used in connection with the operation of stockyards.

(e) Other expenses. Payments for loss or damage to live stock, and other expenses not otherwise provided for in this account.**

NOTE: When officers have immediate supervision over stockyard service and other operations their pay, office, and other expenses, as also the pay, office, and other expenses of their assistants, clerks, and office attendants, shall be equitably apportioned to the accounts appropriate to the operations over which they have supervision.

10.445 Producing power sold. This account shall include the cost of operating power plants, substations, transmission systems and distribution systems, for the production of power sold.

The proportion of the cost assignable to the production of the power sold only shall be included in this account. (See §§ 10.2-12 to 10.2-14.)

This account shall include:

(a) Superintendence. The pay of officers directly in charge of power plants, substations, transmission systems and distribution sys

*For statutory citation, see note to § 10.00-1.

Page 191

tems; pay of their clerks and office attendants; also the office, traveling, and other expenses of such officers and employees.

(b) Employees. The pay of foremen, subforemen, engineers, firemen, electricians, system operators or load dispatchers, dynamo tenders, foremen regulators, regulators and assistants, switchboard men, brush men, oilers, wipers, wiremen, and others engaged in the operation of power plant and substation apparatus and devices.

(c) Fuel. The cost of fuel used in the production of power and for heating power plants.

(d) Other supplies. The cost of water, lubricants, and other power plant and substation supplies.

(e) Stationery and printing. The cost of stationery and printing used in connection with producing power sold.

(f) Other expenses. The items of expense not otherwise provided for in this account.**

NOTE: When officers have immediate supervision over producing power sold and other operations, their pay, office, and other expenses, as also the pay, office, and other expenses of their assistants, clerks, and office attendants, shall be equitably apportioned to the accounts appropriate to the operations over which they have supervision.

10.446 Other miscellaneous operations. This account shall include the operations of facilities such as cold-storage plants; coalstorage plants; cotton-compress plants; wood-preserving plants; icesupply plants, etc., when the cost of the facilities is includible in the road and equipment accounts and they are operated for the benefit of the carrier and others. The proportion assignable to the commercial operations only shall be included in this account.**

NOTE: When officers have immediate supervision over other miscellaneous service and other operations, their pay, office, and other expenses, as also the pay, office, and other expenses of their assistants, clerks, and office attendants, shall be equitably apportioned to the accounts appropriate to the operations over which they have supervision.

VII. GENERAL

The primary accounts included in this general account are designed to show the expenses incurred of a general character not chargeable to the preceding general accounts, such as those for general administration and accounting, and those of the financial, law, real estate, tax, and claim departments.

The accounts for general expenses shall be kept in such manner as to show separately, by primary accounts, the expenses directly assignable to water-line operations.

NOTE: Directly assignable organization and administration expenses incident to investments in leased or nonoperating physical property, and in stocks, bonds, and other securities, are chargeable to income account No. 549, "Maintenance of investment organization."

10.451 Salaries and expenses of general officers. This account shall include:

(a) Salaries. The pay of all general officers not otherwise provided for, including salaries and fees of receivers and commissions paid to general officers in lieu of salaries.

Page 192

*For statutory citation, see note to § 10.00-1.