58 ACCOUNTING. 



quired by right-of-way agreement, in which case cost would 

 be properly chargeable to Account No. ^. This account also 

 includes retaining walls and other masonry or rip-rap for the 

 protection of embankments, cuts, and slopes; cribbing or bulk- 

 heading built to protect the tracks or embankments along the 

 seashore or banks of lakes and streams, including the cost of 

 cribs, breakwaters, wing dams, or other devices constructed 

 to change the direction of the current of a stream to prevent 

 the washing out of the bank. 



7. TUNNELS. 



To this account should be charged the cost of tunneling, in- 

 cluding such timber as may be used for centering, packing, 

 etc.; cost of stone, brick, cement, sand, lime, salt, .piles, tim- 

 ber, spikes, nails, braces, concrete, etc., used in the construc- 

 tion or lining of the same; cost of labor preparing or securing 

 the same scaffolding, cofferdams, and pneumatic caissons; cost 

 of soundings and machinery, pumps, engines, etc., used for 

 such work. This account does not include grading or surfac- 

 ing the roadbed, or cost of the track through the tunnel. 



8. BRIDGES, TRESTLES AND CULVERTS. 



To this account should be charged the cost of all bridges and 

 trestles erected to carry tracks over streams, ravines, streets, 

 or other railroads, and culverts, both substructure and super- 

 structure, including fire protection. This account should in- 

 clude abutments, piers, pier filling, supports, draw and pier 

 protection, machinery to operate drawbridges, masonry ends 

 and wing walls for culverts, cost of inspection of bridge mate- 

 rial either at shop or site of structure, cost of tests, cost of 

 wing dams, cribs, or ice-breakers for the purpose of regulat- 

 ing the current of a stream or breaking up ice jams before 

 reaching a bridge; also labor and material used in painting 

 structure. 



In case "false work" is furnished by the company for erec- 

 tion of bridge superstructure, the cost of same should be 

 charged to this account, and when removed the value of the 

 material removed should be credited to this account and 

 charged to the account benefited. 



