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(a) Labor. The wages of employees.engaged in operating signals and interlockers or power producing plants in connection therewith, such as switch tenders, signalmen other than telegraph operators, lever men, switch and signal oilers, battery men, lamp men, lamp cleaners, and lamplighters; gatemen at crossings of other railroads, engineers and others operating plants furnishing compressed air for signals and interlockers; engineers, electricians, and others operating plants furnishing electric power for signals and interlockers. (b) Supplies. The cost of supplies used in operating signals and interlockers or in signal offices, such as gasoline, vitriol, battery zincs, battery coppers, lubricating oils, fuel for heating, fuel for power purposes, produced and purchased power used in operating switches and signals, furniture repairs and renewals, water, and light.*+

NOTE: The cost of operating signals and interlockers solely or principally used for governing the movement of yard locomotives and trains shall be included in the appropriate yard expense accounts.

10.405 Crossing protection. This account shall include the pay of street and highway crossing gatekeepers and flagmen, the cost of supplies used by them, the cost of lights at street and highway crossings not a part of the lighting outfit at stations or in yards, and the cost of compressed air for operating gates.* †

10.406 Drawbridge operation. This account shall include the cost of operating drawbridges.

(a) Labor. The wages of employees engaged in operating drawbridges, such as bridge engineers, tenders, and watchmen.

(b) Supplies. The cost of produced and purchased power and of supplies, such as fuel, oil, lanterns, water, waste, boats, stoves, chairs, brooms, and pails used in drawbridge operation.*†

10.407 Telegraph and telephone operation. This account shall include the cost of telegraph and telephone operation not provided for elsewhere.

(a) Superintendence-telegraph. The pay of superintendents of telegraph, telegraph censors, their clerks, and attendants.

(b) Telegraph operators and messengers. The pay of telegraph operators, block inspectors, and messengers in telegraph and relay offices other than those employed in dispatching trains and those located in general offices or at stations.

(c) Other telegraph expenses. Office, traveling, and incidental expenses, including office rent, of employees whose pay is chargeable to this account; rent of telegraph conduits, lines, and poles; cost of battery renewals and supplies, bicycles for messengers, and electric current for telegraph purposes; also excess payments to telegraph companies when in connection with telegraph service and not provided for elsewhere.

NOTE: The pay, rent, other office expenses, and traveling expenses of superintendents of telegraph, their assistants, clerks, and attendants, when engaged both in maintaining and operating telegraph lines, shall be apportioned equally between this account and account No. 247, "Telegraph and telephone lines."

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

(d) Superintendence-telephone. The pay of superintendents of telephone, their clerks, and attendants.

(e) Telephone operators and messengers. The pay of telephone operators and messengers in telephone offices other than those employed in dispatching trains and those located in general offices or at stations.

(f) Other telephone expenses. Office, traveling, and incidental expenses, including office rent, of employees whose pay is chargeable to this account; rent of telephone conduits, lines, and poles; cost of battery renewals and supplies, bicycles for messengers, and electric current for telephone purposes; also excess payments to telephone companies when in connection with telephone service and not provided for elsewhere.**

NOTE: The pay, rent, other office expenses, and traveling expenses of superintendents of telephone, their assistants, clerks, and attendants, when engaged both in maintaining and operating telephone lines, shall be apportioned equally between this account and account No. 247, “Telegraph and telephone lines." 10.408 Operating floating equipment. This account shall include the cost of operating floating equipment in water-transfer service (ferriage, lighterage, and floatage). (See § 10.02-1.)

(a) Superintendence. The pay of vice presidents and other officers directly in charge of or engaged in the operation of boats; the pay of their assistants, clerks, and attendants; also the office, traveling, and other expenses of such officers and their employees.

(b) Wages of crews. The pay of captains, pilots, chief officers, mates, sailors, wireless telegraph operators, and other employees of the deck department; engineers, assistant engineers, electricians, oilers, firemen, coal passers, and all other employees of the engineer's department; and pursers, porters, and all other employees in the steward's department, except when engaged in dining and buffet service.

(c) Fuel. The cost, on board boats (including the cost of trimming) of coal, oil, wood, and other fuel used for generating power, heat, or light.

(d) Lubrication. The cost of oil, grease, tallow, graphite, and other material furnished for lubricating purposes.

(e) Other supplies and departmental expenses. The cost of supplies furnished to deck department; the incidental expenses of deck department employees; supplies other than fuel and lubricants, furnished the engineer's department; water furnished to boats; incidental expenses of engineer's department employees; supplies (other than dining and buffet supplies) furnished to the steward's department; laundry for boats; and incidental expenses of steward's department employees.

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

Lamps.
Laundry.

Lines.
Mops.

Oil.
Pails.

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(f) Other expenses. Expenses incident to the operation of floating equipment not otherwise provided for in this account.

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(g) Elevation and longshore labor. The cost of shore labor in in connection with loading and unloading lighterage freight at wharves and piers, such as labor of bridgemen at transfer bridges and of watchmen, longshoremen, stevedores, and other wharf men.

(h) Elevation and shore expenses. Shore expenses in connection with loading and unloading lighterage freight, such as the cost of steam and electricity for power, heating, and lighting; power and supplies used for transfer or float bridges; supplies used in connection with operating wharves and piers and not chargeable to account No. 376, "Station supplies and expenses."

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NOTE A: When the compensation for the use of floating equipment used in water-transfer service includes rent, maintenance, and operation, the portion covering rent shall be charged to income account No. 539, "Rent for floating equipment," the portion covering maintenance shall be charged to the appropriate account for maintenance of equipment, and the portion covering operation shall be included in this account.

NOTE B: The cost of labor expended in transferring freight between cars and boats shall be distributed in such manner as to include in account No. 373, "Station employees," the expense of handling between the cars and the string piece of the wharf or rail of the boat, and to include in this account the expense of handling upon the boats.

10.409 Express service. This account shall include the cost of operating express service.

(a) Drivers and messengers. Pay of express messengers, drivers, and helpers, and cost of their uniforms, uniform trimmings, and badges; and pay of baggagemasters handling express.

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

(b) Other expenses. Pay of stablemen in express service, rent of stables, and expense of feeding and shoeing horses.*t

10.410 Stationery and printing. This account shall include the cost of stationery and printing used in connection with rail line transportation, including operation of floating equipment.

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NOTE: The cost of dictionaries, periodicals, technical books, etc., shall be included in appropriate superintendence accounts, and city directories and books of reference used by station agents shall be charged to account No. 376, "Station supplies and expenses."

10.411 Other expenses.

This account shall include all expenses in connection with rail line transportation not properly chargeable to other transportation accounts.

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

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ITEMS OF EXPENSE

(See § 10.2-22.)

Amounts paid for switching empty cars otherwise than in connection with loaded movements or with the repairs to the equipment.

Amounts paid on account of bills of lading issued on fraudulent receipts.

Amounts paid to suspended transportation department employees covering periods of suspension.

Compensation for property loss incident to failure to stop at station to pick up passengers.

Demurrage accruing on a foreign line by reason of error of carrier's agent.
Extra drayage due to agent's error in routing interline shipment.

Fees paid abitrators in wage disputes of transportation department employees.
Loss of station funds by burglary, when not covered by insurance.
Loss of train collections in holdup.

Overcharges paid foreign lines on account of error of the carrier's agent in routing and billing.

Pay and expenses of transportation department employees attending conferences with officers in connection with wage disputes.

Payments for switching on account of cars not passing ispection at junction points.

Penalties imposed under reciprocal demurrage laws for failure to furnish cars. "Penalty switching" payments on account of improper delivery of cars to other carriers.

**

10.412 Operating joint tracks and facilities-Dr. This account shall include the carrier's proportion of the transportation expenses incurred by others in the operation of joint tracks, interlockers, and other facilities which are not provided for in account No. 390, "Operating joint yards and terminals-Dr."*+ [As amended July 25, 1925]

NOTE A: The purpose of this account is to show the amount accruing against the carrier for its proportion of the cost of operating tracks and facilities (other than at joint yards and terminals) operated by others and in the joint use of which the carrier participates. (See § 10.2-9.)

NOTE B: No proportions of items of expense chargeable by the operating carrier to accounts Nos. 392 to 402, inclusive, shall be included in this account except such expenses pertaining to the operation of transportation train service for the joint benefit of two or more carriers.

10.413 Operating joint tracks and facilities-Cr. This account shall include amounts chargeable to others as their proportions of transportation expenses incurred by the carrier in the operation of joint tracks, interlockers, and other facilities which are not provided for in account No. 391, "Operating joint yards and terminals— Cr." [As amended July 25, 1925]

NOTE A: The purpose of this account is to show the amounts accruing in favor of the carrier and against others for their proportions of the cost of operating tracks and facilities (other than at joint yards and terminals) operated by the carrier and in the joint use of which others participate. (See § 10.2-9.)

NOTE B: No proportions of items of expense chargeable by the operating carrier to accounts Nos. 392 to 402, inclusive, shall be included in this account except such expenses pertaining to the operation of transportation train service for the joint benefit of two or more carriers.

10.414 Insurance. This account shall include premiums, except reinsurance premiums, for insuring the carrier against loss through injuries to persons or damage to or destruction or loss of property,

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

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