56 ACCOUNTING. 



Engineering expenses are not to be so distributed, the ob- 

 ject being to keep record of the labor and material expended 

 directly upon each building. Treat in above manner stations, 

 section houses, freight houses, water tanks, pump houses, 

 turntables, engine houses, important bridges, etc. 



When voucher is prepared, the distribution will be con- 

 densed on face of voucher. Use abbreviations or write out 

 In full, instead of numerals, when indicating the distributions 

 on voucher. The following is the established construction 

 distribution: 



Engineering Expenses. 



1. SALARIES AND WAGES. 



To this account should be charged the salaries and wages of 

 all persons employed in engineers' service, including clerks, 

 janitors, teamsters and cooks. 



2. OTHER ENGINEERING EXPENSES. 



To this account will be charged the cost and repairs of field, 

 office and pocket instruments, drawing boards, blueprint ap- 

 paratus, office furniture, stationery boxes, tents, temporary 

 quarters for engineers, camp equipage, cooking utensils, stoves, 

 cost or hire of animals and vehicles; provisions and forage 

 for men and animals, including board, hotel bills, traveling 

 expenses, stable bills; rent, heating, lighting, cleaning and re- 

 pairing engineers' offices; stationery and other contingent 

 expenses of engineers. 



LAND. 

 3. RIGHT OF WAY AND STATION GROUNDS. 



To this account should be charged the cost of land acquired 

 for roadbed (of necessary width conformity to depth and 

 slopes of excavations and embankments), station and ter- 

 minal grounds; also the cost of land purchased for ingress or 

 egress to and from station grounds; salaries and expenses of 

 counsel, right-of-way agent, and of engineers and assistants 

 when especially engaged upon such matters; stakes used to 

 denote right-of-way limits; expenses of appraisals, or of jur- 



