ft) ACCOUNTING. 



cost of putting in ballast; service of engines, cars and crews 

 distributing track material, and rental of such equipment. 



14. BALLAST. 



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

 -whether of broken stone, slag, gravel, other material especially 

 provided for this purpose; also the expense of loading, haul- 

 in, unloading alongside of track, and rent of equipment. 



STRUCTURES. 



15. STATION BUILDINGS AND FIXTURES. 



To this account should be charged the cost of all material 

 and labor expended on station buildings and out-houses in 

 connection therewith, including cost of platforms, sidewalks, 

 excavation, foundation, drainage, water, gas and sewer pipes 

 and connections, steam-heating apparatus, stoves, electric 

 light and power fixtures, including wiring for same, grading 

 and putting ground in order after building has been finished; 

 electric bells, elevators, and all other material, furniture, or 

 fixtures used to complete the building; wells for water supply 

 of stations; also salaries and expenses of architects. 



Note. This account should include the cost of similar 

 buildings on docks, wharves and piers, when used for station 

 purposes. 



16. ENGINE HOUSES AND TURN-TABLES. 



To this account should be charged the cost of all round 

 houses (including cinder and drop pits), and turn-tables, heat- 

 ing, lighting and power plants, platforms, sidewalks and out- 

 houses in connection therewith. 



This account should include amounts paid when erected by 

 contract, labor and material when built by company, pre- 

 paring grounds before and clearing up same after construc- 

 tion, foundations, painting, excavation for and lining turn- 

 table pit, and of cinder or drop pits inside or outside of round 

 houses; foundation for turn-table; loading, unloading and 

 placing turn-table in position; levers, stops and machinery for 

 operating turn-table; sewerage systems, connection with 

 water supply system and wells. This account does not include 



