inal cost or purchase price (less the net value of the salvage) of composite cars permanently condemned, destroyed, or sold, and the amount of the depreciation charged on the equipment up to the date of its retirement.** [SE 11]

16.212 Private cars-Depreciation adjustments. This account should include entries to adjust the differences between the original cost or purchase price (less the net value of the salvage) of private cars permanently condemned, destroyed, or sold, and the amount of the depreciation charged on the equipment up to the date of its retirement.*+ [SE 12]

16.213 Other cars-Depreciation adjustments. This account should include entries to adjust the differences between the original cost or purchase price (less the net value of the salvage) of all cars, not provided for elsewhere, permanently condemned, destroyed, or sold, and the amount of the depreciation charged on the equipment up to the date of its retirement.*+ [SE 13]

16.214 Standard sleeping cars-Depreciation. This account should include monthly charges representing the depreciation of standard sleeping cars. (See general notes following § 16.219.)*† [SE 14]

16.215 Tourist sleeping cars-Depreciation. This account should include monthly charges representing the depreciation of tourist sleeping cars. (See general notes following § 16.219.)** [SE 15]

16.216 Parlor cars-Depreciation. This account should include monthly charges representing the depreciation of parlor cars. (See general notes following § 16.219.)*+ [SE 16]

16.217 Composite cars-Depreciation. This account should include monthly charges representing the depreciation of composite cars. (See general notes following § 16.219.)*+ [SE 17]

16.218 Private cars-Depreciation. This account should include monthly charges representing the depreciation of private cars. (See general notes following § 16.219.)** ̄[SE 18]

16.219 Other cars-Depreciation. This account should include monthly charges representing the depreciation of all cars not provided for elsewhere.

The following general notes apply to §§ 16.214-16.219:

GENERAL NOTE A: These monthly charges should be computed at a certain rate per cent on the original cost or purchase price of the equipment to provide a reserve which will represent its expired value or depreciation. Until otherwise directed, the charges to this account should be based upon a rule determined to be equitable according to the sleeping car company's experience and best sources of information as to the actual average of accruals of such expenses. GENERAL NOTE B: All charges to this account should be concurrently credited to account, "Reserve for Accrual Depreciation-Equipment."

GENERAL NOTE C: When any equipment is retired, the difference between the cost or purchase price (less salvage) and the amount previously taken up through this account should be adjusted, in the month in which it is retired, in the appropriate equipment depreciation adjustments account.

16.220 Shop machinery and tools. This account should include the cost of material used (less salvage) and labor expended in repair

*For statutory citation, see note to § 16.00-1.

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ing and renewing shop tools and machinery, including their appurtenances, such as steam, electric, and other power machinery, powertransmission equipment, machine tools, furnaces, forges, cranes, and hoists.** [SE 20]

NOTE A: The cost of new tools and machinery (less salvage) replacing those retired should be included in this account.

NOTE B: The cost of repairing and renewing heating boilers should be charged to account SE 21, "Buildings, Appurtenances, and Grounds."

NOTE C: This account may include each month a uniform proportion of the total amount authorized or approximated for ordinary and extraordinary repairs for the year, the necessary adjustments to be made to include in each year's accounts the actual expenditures for maintenance during that year.

16.221 Buildings, appurtenances, and grounds. This account should include all expenses (not includible elsewhere) incident to repairing and renewing buildings, appurtenances, and grounds used by a sleeping car company in its operations, as follows:

(a) Buildings. The cost of material used (less salvage) and labor expended in repairing and renewing buildings, including platforms, stairways, approaches, and signs; also the cost of building permits, and payments to municipalities and others for protecting buildings from fire; and the cost of removing snow from the roofs of buildings. (b) Fixtures. The cost of fixtures (less salvage), such as bunks, counters, file cases, ice chests, railings, shelving, washbowls, water coolers, etc., built in as parts of the structures when not chargeable to property accounts; also the cost of repairing and renewing such fixtures.

(c) Machinery. The cost of material used (less salvage) and labor expended in repairing and renewing machinery and structures (except tools and machinery chargeable to account SE 20, "Shop Machinery and Tools”) used in connection with buildings, such as air compressors, armatures and fields; ash buckets, ash hoists, belting, boilers, chutes, cisterns, coal buckets, coal buggies, coal bins, cranes, derricks, dynamos and parts, fire engines, fire extinguishers, fire hose, gas pumps, hoists, hose carts, hose reels, hydrants, hydraulic rams, pipe lines, pumps, scales, screens, shafting, standpipes, stationary engines, steam pipes, switchboards and parts (except telegraph and telephone), etc.

(d) Other expenses. The cost of material used (less salvage) and labor expended in repairing and renewing stationary fixtures used in connection with heating and lighting buildings, such as arc lamps, chandeliers, electric-light fixtures, electric-light wiring, electroliers, furnaces, gas burners, pipes, radiators, and registers, lamps permanently attached to buildings; stationary fixtures used for supplying buildings with water, or for draining; water pipes, water-closets, and washstands; passenger elevators; piping, hydrants, and other permanent fixtures for cleaning, heating, and lighting cars; cleaning sewers; protection against fire, such as water mains and fire plugs; also protection of buildings and grounds against floods and washouts by means of walls and embankments.

(e) Grounds. The cost of material used (less salvage) and labor expended in repairing and renewing fences, hedges, walls, sidewalks,

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*For statutory citation, see note to § 16.00-1.

and streets within the limits of shop grounds or immediately adjacent to buildings, not provided for elsewhere; payments of assessments for repairs of streets, sewers, or other public improvements affecting building sites and shop grounds; the cost of laying out, cleaning, grading, draining, mowing, and beautifying grounds, and landscape gardening (including the cost of plants at such grounds); also the cost of trees and shrubs, and of maintaining and operating nurseries.*+ [SE 21]

NOTE A: This account may include each month a uniform proportion of the total amount authorized or approximated for ordinary or extraordinary repairs for the year, the necessary adjustments to be made to include in each year's accounts the actual expenditures for maintenance during that year.

NOTE B: Insurance recovered on buildings, fixtures, and grounds should be credited to this account when the cost of repairs on account of the damage to such property is chargeable to the account.

NOTE C: This account should not include the cost of repairing and renewing buildings, fixtures, and grounds, the operations of which are included in "Auxiliary Operations", or of repairing and renewing property the cost of which is included in account "Miscellaneous Investments-Physical Property."

16.222 Buildings, appurtenances, and grounds-Depreciation. This account should include each month the amount necessary to cover depreciation accruing in the month on buildings, appurtenances (including shop machinery and tools), and grounds used in sleeping car operations, less the amount of depreciation made good by repairs and renewals during the month.

The amount necessary to cover the depreciation accruing upon such property should be based upon a rule determined to be equitable according to the sleeping car company's experience and best sources of information.** [SE 22]

16.223 Stationery and printing. This account should include the cost of all postage, stationery, stationery supplies, printing, books, and blank forms used in connection with maintenance.*+ [SE 23]

NOTE: Dictionaries, periodicals, technical books, etc., should be charged to account SE 1, "Superintendence."

16.224 Injuries to persons. This account should include all expenses incident to injuries to persons when occurring directly in connection with maintenance (less any amount recovered through accident insurance); a proportion of the pay and expenses of physicians and surgeons and of claim adjusters and their clerks; the expense of nursing and hospital attendance; medical and surgical supplies; artificial limbs; funeral expenses; railway and carriage fares for conveying injured persons and attendants; donations or contributions to hospitals in which employees are cared for; the 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 the adjustment of claims coming under this head.** [SE 24]

NOTE A Legal expenses not otherwise provided for in connection with the conduct of suits, should be charged to account SE 44, "Law Expenses", but the amount of final judgments, including plaintiffs' court costs, should be charged to this account.

NOTE B: The pay and expenses of claim adjusters, clerks, chief surgeons, and others, that can not be actually allocated to particular cases, should be apportioned equally to the expenses of personal injury and of other claims in connection with which they are employed.

*For statutory citation, see note to § 16.00–1.

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16.225 Other maintenance expenses. This account should include all expenses in connection with maintenance not properly chargeable to other accounts under "Maintenance."*+ [SE 25]

16.226 Maintenance of association cars-Cr. This account should include the proportion of the expenses of maintaining equipment used in the operation of association cars chargeable to other carriers.*+ [SE 26]

Explanatory Note: Clearing account-Shop expenses. Expenses at repair shops, such as for heating, lighting, power, water, watchmen, and incidentals, that cannot be charged directly to work done, should be charged to a clearing account called "Repair Shop Expenses." Such shop expenses should be periodically apportioned upon the basis of the direct charges to the various accounts. Carriers are permitted to make monthly apportionments on basis of an equitable percentage rate, provided the adjustments necessary to close this account are made at the end of the year.

II. CONDUCTING CAR OPERATIONS

16.227 Superintendence. This account should include:

(a) Pay of officers. The pay of general officers and assistants directly in charge of or engaged in car operations.

(b) Pay of clerks and attendants. The pay of chief and other clerks, other employees, and attendants in offices of officers whose pay is charged to this account.

(c) Office and other expenses. The rent of offices; the cost of telegraph and telephone service, heat, light, power, water, ice, furniture, and other supplies for, and the care of, offices of officers whose pay is charged to this account; incidental office and traveling expenses of such officers and their clerks; the cost of provisions for, and expenses of, special cars when used by them; premiums on fidelity bonds of such officers and their employees when assumed by the company; and the cost of supplies (except stationery and printing) used by officers and employees whose pay is charged to this account.*t [SE 27]

NOTE A: When officers above enumerated have supervision over several departments, their pay and office and other expenses and the pay and expenses of their clerks and attendants should be apportioned equitably to the expenses of the departments over which they have supervision.

NOTE B: When employees enumerated above are engaged in work not chargeable to Conducting Car Operations, their pay and expenses should be charged to the specific work on which they are engaged.

NOTE C: The rents included in the superintendence accounts are those of offices of minor importance which are usually rented for a year or less. The rents of general offices and other structures of major importance, which, when not owned by carriers, are ordinarily leased for a period of years, should be included in the Income Account.

16.228 District employees and expenses. This account should include the pay of superintendents, assistant superintendents, agents, assistant agents, district property clerks, local cashiers, clerks, and other district employees; the expenses of fuel, water, steam, and supplies used in heating district offices; gas, oil, electric current, and other supplies for lighting district offices; renewals and repairs of furniture; telegraph and telephone service; uniforms, uniform trimmings, and badges for district employees; premiums on fidelity bonds of agents, cashiers, and other district employees when assumed by the company;

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*For statutory citation, see note to § 16.00-1.

supplies for rooms furnished to car employees, and all other district supplies; also other expenses incident to district operations.** [SE 28] 16.229 Conductors. This account should include the pay of conductors employed in sleeping, parlor, or other special car service.** [SE 29]

NOTE: This account should not include the pay of conductors on cars the operations of which are included in Auxiliary Operations.

16.230 Porters and maids. This account should include the pay of porters and maids employed in sleeping, parlor, or other special car service.* [SE 30]

NOTE: This account should not include the pay of porters and maids on cars the operations of which are included in Auxiliary Operations.

16.231 Car cleaning-General. This account should include all expenses, common to the cars on all lines, for cleaning and disinfecting cars operated, including the expenses of operating car-cleaning plants.* [SE 31]

16.232 Car cleaning-Special. This account should include all expenses which are usually borne by railroads, but which, under specific contracts, are borne by the sleeping car company for cleaning and disinfecting cars operated, including the expenses of operating carcleaning plants.*+ [SE 32]

16.233 Laundry. This account should include the expenses for laundry work, such as the laundering of sheets, pillowcases, towels, blankets, etc.*+ [SE 33]

16.234 Other car supplies and expenses-General. This account should include all expenses, common to the cars on all lines, for heating, lighting, and lubricating cars; for supplies, such as combs, brushes, brooms, toilet paper; for premiums on fidelity bonds of conductors when assumed by the carrier; for uniforms, caps, and service stripes furnished to car employees; and other expenses of like nature.** [SE 34]

16.235 Other car supplies and expenses-Special. This account should include all expenses which are usually borne by railroads, but which, under specific contracts, are borne by the sleeping-car company, for heating, lighting, and lubricating cars, and for miscellaneous supplies.*+ [SE 35]

16.236 Stationery and printing. This account should include all expenses for postage, stationery, stationery supplies, and printing for use in connection with conducting car operations.*t [SE 36]

16.237 Loss and damage. This account should include payments for settlement of claims for loss or damage resulting from defective service, and for loss, damage, or destruction of personal property (including clothing worn or carried by passengers), and for all expenses directly incident thereto; also the pay and expenses of employees and others engaged as witnesses or called in consultation in relation to the adjustment of claims coming under this head.** [SE 37]

NOTE A: Expenses not otherwise provided for in connection with the conduct of suits should be charged to account SE 44, "Law Expenses", but the amount of final judgments, including plaintiffs' court costs, should be charged to this account.

*For statutory citation, see note to § 16.00-1.

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