2 ACCOUNTING. 



instruction of coal platforms, coal sheds, coal pocket chutes, 

 woodsheds, and racks, and all machinery or appliances neces- 

 sary to equip them for service. This account includes inclines 

 at fuel stations (except the cost of track laid thereon), tipple 

 cars, buckets, cranes for handling same, elevating machinery, 

 gasoline or other engines for operating same, dumping ma- 

 chinery, all appliances for weighing coal in pockets and open- 

 ing coal pockets. 



21. FENCING RIGHT-OF-WAY. 



To this account should be charged the cost of all material 

 and labor used in constructing board, wire, rail, hedge, stone, 

 or other fences along the right-of-way or limits of roadbed; 

 "but no charge should be made to this account for fences con- 

 structed around stock yards, fuel stations, station grounds, 

 shops, and on other properties outside of right-of-way, which 

 should be charged to their appropriate accounts. 



22. SNOW FENCES AND SNOW STRUCTURES. 



To this account should be charged the cost of all structures 

 erected exclusively to protect road or buildings from snow. 



23. STOCK YARDS. 



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

 material expended on stock yards, including facilities for feed- 

 ing, watering and weighing. 



24. CROSSINGS, CATTLEGUARDS AND SIGNS. 



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

 material used in constructing farm, country road or street 

 crossings at grade; overhead bridges, cattleguards and wings 

 and all track signs, crossing gates and watch-houses at 

 crossings. 



25. INTERLOCKING OR SIGNAL APPARATUS. 



To this account should be charged the cost of interlocking 

 or signal apparatus complete, when built by contract. If 

 built by the railway company, the cost of labor and materials, 

 including all levers, racks, wires, pulleys, semaphores, sema- 

 phore signals, ground signals, posts, material in box troughs. 



