10.231 Water stations. This account shall include the cost of repairing water stations, fixtures, and appurtenances used by the carrier in its operations, and the cost of maintaining the grounds appurtenant to such stations.

NOTE: Incidental cleaning, including the cost of cleaning snow from roofs, when done by water station employees, shall not be included in this account. 10.232 Water stations-Depreciation. This account shall include charges covering the current loss from depreciation of water stations. (See § 10.2-8.)*+

10.233 Fuel stations. This account shall include the cost of repairing fuel stations, fixtures, and appurtenances used by the carrier in its operations, and the cost of maintaining the grounds appurtenant to such stations.

NOTE: Incidental cleaning, including the cost of cleaning snow from roofs, when done by fuel station employees, shall not be included in this account.

10.234 Fuel stations-Depreciation. This account shall include charges covering the current loss from depreciation of fuel stations. (See § 10.2-8.) **

10.235 Shops and enginehouses. This account shall include the cost of repairing shop and enginehouse buildings, fixtures, and appurtenances used by the carrier in repairing and preparing equipment, and the cost of maintaining the grounds appurtenant to such buildings. (Note carefully §§ 10.2-2, 10.2–3.)

Page 138

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

NOTE A: The cost of repairing machinery and other apparatus, including special foundations in shops for maintenance of equipment shall be included in account No. 302, "Shop machinery."

NOTE B: Incidental cleaning, including the cost of cleaning snow from roofs, when done by shop employees, shall not be included in this account.

10.236 Shops and enginehouses-Depreciation. This account shall include charges covering current loss from depreciation of shops and enginehouses. (See § 10.2-8.)*+

10.237 Grain elevators. This account shall include the cost of repairing structures for the transfer, treatment, and storage of grain, including conveyors, machinery and fixtures; also the cost of maintaining the grounds appurtenant to such buildings.

The buildings referred to in this account are large elevators in which a regular grain business is handled or grain is stored for various

owners.

(Note carefully §§ 10.2–2, 10.2–3.) **

NOTE A: Small storage elevators at way stations, where the freight is received for shipment, etc., are classed as station buildings.

NOTE B: Incidental cleaning, including the cost of cleaning snow from roofs, when done by grain elevator employees shall not be included in this account.

10.238 Grain elevators-Depreciation. This account shall include charges covering the current loss from depreciation of grain elevators. (See § 10.2-8.)*+

10.239 Storage warehouses. This account shall include the cost of repairing storage warehouses, including machinery and fixtures therein; also the cost of maintaining the grounds appurtenant to such warehouses.

The buildings referred to herein are not the ordinary freight warehouses or stations where freight is received for shipment, etc., but are

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

Page 139

warehouses in which merchandise is stored and which the carrier operates as storage warehouses.

(Note carefully §§ 10.2-2, 10.2–3.)*†

NOTE: Incidental cleaning, including the cost of cleaning snow from roofs, when done by storage warehouse employees, shall not be included in this account. 10.240 Storage warehouses-Depreciation. This account shall include charges covering the current loss from depreciation of storage warehouses. (See § 10.2-8.)*+

10.241 Wharves and docks. This account shall include the cost of repairing wharves located at marine, lake, or river docks; dredging waterways to approaches and around such structures, including removal of dredged-out material; and cutting ice in and around docks and wharves to prevent damage; also cost of repairs of cribwork, racks, or caissons for preserving the depth of water in docks; and cost of repairs of guards, piling, and other protection against damage by drift or ice.

(Note carefully §§ 10.2–2, 10.2–3.)

DETAILS OF WHARVES AND DOCKS

NOTE A: The cost of repairing buildings, tracks, and machinery (not bridge machinery) on wharves and piers shall be charged to the appropriate expense accounts.

NOTE B: The cost of repairing coal and ore wharves shall be charged to account No. 243, "Coal and ore wharves."

NOTE C. Incidental cleaning, when done by regular wharf employees, shall not be included in this account.

10.242 Wharves and docks-Depreciation. This account shall include charges covering the current loss from depreciation of wharves and docks. (See § 10.2-8.)*+

10.243 Coal and ore wharves. This account shall include the cost of repairing wharves and docks, including the cost of repairing conveyors, machinery, and fixtures for the transfer, treatment, blending, or storage of coal or ore.

(Note carefully §§ 10.2-2, 10.2-3.)

NOTE A: The structures referred to in this account do not include small transfer or storage trestles at stations where coal is stored or delivered, such trestles being classed as station buildings.

NOTE B: Incidental cleaning, including the cost of cleaning snow from roofs, when done by coal and ore wharf employees, shall not be included in this account. 10.244 Coal and ore wharves-Depreciation. This account shall include charges covering the current loss from depreciation of coal and ore wharves. (See § 10.2–8.)*†

10.245 Gas-producing plants. This account shall include the cost of repairing gas-producing and gas-compressing plants, including the

Page 140

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

machinery and appliances in such plants; also the cost of maintaining the grounds appurtenant to such plants.

(Note carefully §§ 10.2-2, 10.2-3.)*+

NOTE: Incidental cleaning, including the cost of cleaning snow from roofs, when done by employees of the gas producing plant, shall not be included in this account.

10.246 Gas-producing plants-Depreciation. This account shall include charges covering the current loss from depreciation of gasproducing plants and gas-compressing plants. (See § 10.2-8.) *†

10.247 Telegraph and telephone lines. This account shall include:

(a) Telegraph. The cost of repairs of telegraph outside plant and terminal equipment for which the carrier is responsible, including the cost of work-train service and of special tools provided for the work.

(b) Telephone. The cost of repairs of telephone outside plant and terminal equipment for which the carrier is responsible, including the cost of work-train service and of special tools provided for the work.

(Note carefully §§ 10.2–2, 10.2–3.) *†

DETAILS OF TELEGRAPH AND TELEPHONE TERMINAL EQUIPMENT

NOTE: The salaries, rent, other office expenses, and traveling expenses of superintendents of telegraph and telephone, their assistants, clerks, and attendants, when engaged both in maintaining and operating telegraph and telephone lines, shall be apportioned equally between this account and account No. 407, “Telegraph and telephone operation."

10.248 Telegraph and telephone lines-Depreciation. This account shall include charges covering the current loss from depreciation of telegraph and telephone lines. (See § 10.2–8.) **

10.249 Signals and interlockers. This account shall include the cost of repairing signals and interlockers governing the movements

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

Page 141

of locomotives and trains, and for the protection of traffic at crossings, including towers and other buildings, furniture, fixtures, and machinery in connection therewith; also the cost of repairing buildings and machinery of power plants used primarily for the production of power for the operation of signals and interlockers.

For list of items see account 27, "Signals and interlockers."*+ [As amended Dec. 27, 1935]

NOTE A: The pay and expenses of employees engaged both in maintaining and operating signals and interlockers shall be apportioned equitably between this account and account 404, "Signal and interlocker operation."

NOTE B: When signal or interlocking apparatus is located in station buildings, only the cost of repairing the signal or interlocking apparatus shall be charged to this account. The cost of repairing the building shall be included in account 227, "Station and office buildings."

NOTE C: The cost of repairs of track material such as special-rail braces, special rods, switches, special-track fastenings, split rails, derails, derail stands, and frogs, used in connection with interlockers shall be included in account 216, "Other track material."

NOTE D: When derails are arranged so as to be thrown from switch stands, the cost of labor expended for repairs of the connections between the switch stands and the derail and devices for throwing the derail, shall be included in account 220, "Track laying and surfacing.”

NOTE E: The salaries, office expenses, and traveling expenses of supervisors or inspectors when engaged in maintaining both telegraph and telephone lines and signals and interlockers shall be equitably apportioned between this account and account 247, "Telegraph and telephone lines."

10.250 Signals and interlockers-Depreciation. This account shall include charges covering the current loss from depreciation of signals and interlockers. (See § 10.2-8.)*+

10.253 Power plants. This account shall include the cost of repairing power-plant and substation buildings, including all foundations other than those special to particular machines and apparatus; and also dams, canals, pipe lines, and accessories devoted to the utilization of water for power. Gas and sewer pipes and their connections, fixtures (including wiring) for lighting and heating, and miscellaneous fixtures, shall be considered as a part of the power-plant buildings. The power-plant buildings here referred to are those in which power is produced for the operation of trains and cars and for general purposes.

For list of items see road-and-equipment account 29, "Power plants."*+ [As amended Dec. 27, 1935]

NOTE A: The cost of repairing power-plant machinery, including small stacks resting on boilers, and special foundations for machines, shall be included in account 304, "Power-plant machinery."

NOTE B: The cost of repairing the buildings and the power machinery and other apparatus of plants used primarily for operating signals and interlockers shall be included in account 249, "Signals and interlockers."

10.254 Power plants-Depreciation. This account shall include charges covering the current loss from depreciation of power plants. (See § 10.2-8.)*+ [As amended Dec. 27, 1935]

10.257 Power-transmission systems. This account shall include the cost of repairing systems for conveying electricity, steam, and compressed air from producing plants to place or building where used; also the cost of conduits and poles, cross arms, insulator pins, brackets and other pole fixtures, and of other structures for supporting over

Page 142

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