ACCOUNTING. 03 



and other fixtures, tower, foundation for same, and all other 

 work necessary to complete it. 



26. DOCKS, WHARVES AND COAL, BUNKERS. 



To this account should be charged the entire cost of docks, 

 wharves, ferry or other landings, inclines to transfer steam- 

 ers, and coal bunkers and machinery; including grounds and 

 riparian rights, dredging of slips, piling, filling cribs, pile pro- 

 tection, building cofferdams, pumping or bailing water, ma- 

 sonry walls or filling, etc., and all expenses incurred in the 

 construction of these structures, except the cost of tracks and 

 buildings thereon. 



27. TRANSFER BOATS AND BARGES. 

 To this account will be charged the cost of boats and barges. 

 "Renewals, repairs and operating expenses of boats in construc- 

 tion service are not chargeable to this account, but will be 

 charged to the accounts benefited by the service, this account 

 being designed to represent the cost of the property only. 



28. SECTION AND TOOL HOUSES. 



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

 material expended on all buildings for use of track and bridge 

 men, including buildings for storing and protecting hand and 

 push cars, tools, etc. 



29. MISCELLANEOUS STRUCTURES. 

 To this account should be charged the cost of structures of 

 every character, including cost of materials, labor, and all inci- 

 dental expenses connected therewith, which are permanent or 

 a betterment to the property and enter into the cost of road, 

 and which are not otherwise herein particularly referred to, 

 and for which no account has been provided; the object being 

 to designate one general classification, to which may be 

 charged the cost of all minor structures, and in this way avoid 

 Increasing the number of general accounts. 



30. TELEGRAPH LINES. 



To this account should be charged the cost of newly con- 

 structed telegraph and telephone lines; including poles, 

 wires, billets, insulators, instruments, and all other materials 



