ACCOUNTING. 57 



ies, commissioners or arbitrators in condemnation cases, cost 

 of 'removal of buildings when upon right-of-way, station or 

 terminal grounds, but not included in property purchased; 

 stationery supplied right-of-way agent, engineers and assist- 

 ants, engineers' instruments, etc., when used for such pur- 

 poses; commissions paid outside parties for purchase of 

 properties for these purposes; cost of plats, abstracts, notarial 

 fees, recording deeds, etc. 



Note particularly account No. 4 as regards the cost of prop- 

 erty purchased, but not required for the operation of the road. 



4. REAL ESTATE. 



To this account should be charged the cost of all land pur- 

 chased by the railway in excess of that actually required for 

 roadbed, station, or terminal grounds, or other specific pur- 

 pose, including all expenses incurred in connection with such 

 purpose as enumerated in account No. 3, "Right of Way and 

 Station Grounds." A portion of the cost of land purchased 

 outside right-of-way for borrow pits or waste banks should be 

 charged to this account. 



Note. The amount to be charged to Real Estate should be 

 an estimate of the salable value of said borrow pits or waste 

 banks after completion of the road. 



ROADWAY. 

 5. CLEARING AND GRUBBING. 



To this account should be charged the cost of clearing right- 

 of-way, station grounds or otherwise, and grubbing, as re- 

 quired by specifications. 



6. GRADING. 



To this account should be charged the cost of grading road- 

 bed and station grounds whether excavation or embankments; 

 dressing slopes of cuts and fills; reconstructing pikes or roads; 

 ditching roadbed; berme ditches; cost of material taken from 

 borrow pits, haul if allowed; rent of equipment used in haul- 

 ing material; amounts paid for privilege of borrowing mate- 

 rial or making waste banks outside of company's right-of-way 

 or station grounds; ditches for water ways not specially re* 



