TABLE OP CONTENTS. 



Pag* 



VI. Accounting and Miscellaneous 49 



Bills 49 



V< uchers 49 



Cash Expenditures 50 



Time Returns 60 



Pay Rolls 51 



Time Certificates 51 



Deductions from Pay Roll 52 



Assignment of Wages 53 



Garnishments 54 



Contractors' Estimates 54 



Approximate Estimate of Expenditures 55 



Distribution 55 



Engineering Expenses, Sub Accounts 56 



Track Laying Reports 65 



Instrument Reports 65 



Requisitions 65 



Receipt of Material and Distribution Record 66 



Transfer of Materials to Operating Department 67 



Freight and Express 68 



Inventories 68 



Insurance 68 



Work-Train Service 69 



Rental of Equipment 70 



Commercial Traffic during Construction 71 



Northern Pacific Benefit Association 73 



Passes 73 



Accident Reports 74 



Telegrams 74 



VII. Supplies Fourteen Men, Thirty Days 75 



Engineering Equipment and Stationery 75 



Camp Equipment 76 



Stationery List 77 



ESTIMATING OVERHAUL IN EARTHWORK 78 



Value of an Overhaul Specification 78 



First Method of Estimating Overhaul 80 



Second Method of Estimating Overhaul 82 



