FIFTY-EIGHT OPERATING EXPENSE PRIMARY ACCOUNTS TO BE KEPT BY CLASS B COMPANIES. THIRTY-SIX OPERATING EXPENSE PRIMARY ACCOUNTS TEXT OF CLASSIFICATION OF OPERATING EXPENSES. PRIMARY ACCOUNTS. I. WAY AND STRUCTURES. 1. Superintendence of Way and Structures. This account includes salaries and office and traveling expenses of officers and their assistants when directly in charge of maintainence of way and structures, including chief engineer, engineer maintenance of way, superintendent of electric line, superintendent of buildings, architect, division engineer, roadmasters, track foremen, and office and field forces; cost of drafting and engineering instruments and repairing same; cost of supplies used by employees whose salaries are charged to this account; office rent, cost of repairing rented offices, and miscellaneous office expenses when separate offices are maintained by officers whose salaries are charged to this account. NOTE A. It is not intended that any portion of expenses of general officers should be charged to this account. NOTE B.-When employees enumerated above are engaged in work not chargeable to "Way and Structures," their salaries and expenses should be charged to the specific work on which engaged. NOTE C.-When employees enumerated above have supervision over other departments also, their salaries and expenses should be apportioned among the departments over which they have jurisdiction. 2. Ballast. This account includes all expenses incident to the purchase and production of ballast used for maintenance; purchase price of gravel, stone, slag, cinders, sand, and other material used for ballast, including freight charges if any; payments for gravel and quarry rights, and privileges; expenses of sinking test holes; stripping, blasting, loading, and other expenses in connection with production of ballast. NOTE A.-The cost of labor delivering, unloading, and putting ballast into track should be charged to Account No. 8, "Roadway and Track Labor." NOTE B.-In cases of ballast produced, an account should be opened in order to determine the unit of cost which is to be used in arriving at the monthly charge to operating expenses on account of ballast used. NOTE C.-The cost of ties, rails, and rail fastenings and joints in gravel 3. Ties. This account includes cost of ties and timbers used to renew cross, switch, and bridge ties, head blocks and railway crossing timbers for main and repair tracks, sidings, and spurs; in tunnels, stations, shop and other yards; on piers, wharves, track scales, |