ACCOUNTING. . 55> 



TRACK. 

 9. TIES. 



To this account should he charged the cost of all cross, 

 switch, bridge, and other ties laid in the main track or tracks, 

 sidings, spurs, gravel and repair tracks; in tunnels, depots, 

 shop and other yards, shops and other buildings, etc.; on turn- 

 tables, wharves, piers, track scales, inclines, bridges, trestles 

 and culverts to and from coal chutes, coal pockets, fuel and 

 water stations, etc.; also the cost of inspection, loading, un- 

 loading, and any process of preservation. 



10. RAILS. 



To this account should be charged the cost of rails laid in 

 the main track or tracks, sidings, spurs, gravel and repair 

 tracks; in tunnels, depots, shop and other yards, shops and 

 other buildings, etc.; on turn-tables, wharves, piers, track 

 scales, inclines, bridges, trestles and culverts to and from coal 

 chutes, coal pockets, fuel and water stations, etc.; also the 

 cost of inspection, loading and unloading. , 



11. TRACK FASTENINGS. 



To this account should be charged the cost of spikes used 

 for laying rails, and of fish and tie-plates, splice or angle bars, 

 chairs, rail braces, bolts, nuts, nut locks or washers used in 

 connection with same; also cost of inspection, loading and 

 unloading. 



12. FROGS AND SWITCHES. 



To this account should be charged the cost of all frogs, 

 switches and switch material, including switch stands (throw 

 or lever), frog guard rails, crossing frogs and timbers, bolts, 

 etc., used in foundations or base for same. 



13. TRACK LAYING AND SURFACING. 

 To this account should be charged the cost of distributing, 

 laying, spacing and lining ties; cost of laying, spiking and 

 jointing rails, surfacing and lining track, including the adjust- 

 ment of rail to proper elevation, and labor of placing frogs and 

 switches; cost of track tools, including shovels, picks, track 

 jacks, crowbars, levers, spiking mauls, gages and wrenches; 



