ACCOUNTING. 61 



the cost of tracks laid in connection with round houses or turn- 

 tables. 



17 ENGINE AND CAR SHOPS. 



To this account should be charged the cost of all buildings 

 to be used as shops (including transfer tables) ; heating, light- 

 ing and power plants, platforms, sidewalks and outhouses ia 

 connection therewith; oil houses, sand houses, store houses for 

 company's material, scrap bins, etc. 



This account should also include amounts paid when erected 

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

 paring grounds before and clearing up same after construc- 

 tion; foundations, painting, sewerage systems, connection 

 with water supply system and wells. This account does not 

 include the cost of tracks laid in connection with these 

 buildings. 



18. SHOP MACHINERY AND TOOLS. 



To this account should be charged the cost of all new ma- 

 chinery and additional tools placed in any of the shops, includ- 

 ing foundation for same; loading, unloading and placing ma- 

 chinery in position. It must not include any machinery or 

 tools purchased to take the place of those that have been worn, 

 out or destroyed. 



19. WATER STATIONS. 



To this account should be charged the cost of the material 

 and labor expended in the construction of water stations for 

 the purpose of supplying locomotives with water, including 

 cost of windmills, pumps, boilers, pump-houses, tanks, tubs, 

 tank foundations, track foundations, track tanks or troughs, 

 engines and all fixtures and pipes, standpipes or penstocks 

 and connections; wells, dams, and reservoirs or cisterns; also 

 tools used in the work. This account must not include water- 

 works, wells, etc., exclusively for supply of stations, hotels, 

 tenements or section houses, which should be charged to the- 

 appropriate accounts. 



20. FUEL STATIONS. 



To this account should be charged amounts paid under con- 

 tract for, or the cost of all labor and material expended in the 



