4 ACCOUNTING. 



used, also labor employed in the construction work, and cost 

 of all tools used. 



MISCELLANEOUS. 



31. TRANSPORTATION CHARGES. 



To this account should be charged local freight, passenger 

 and express charges over the Northern Pacific Railway and 

 branches. 



32. OPERATING EXPENSES AND EARNINGS. 



To this account should be charged all expenses, not herein 

 designated to be charged to other accounts, for transporting 

 construction material over road being constructed and for 

 rental of equipment; also expenses for operating road for 

 traffic while in charge of construction department, including 

 payments for personal injury, stock killed or injured, or other 

 damage caused by operating for traffic. This account will be 

 credited with amounts received for transportation of such 

 traffic. 



33. CONSTRUCTION EQUIPMENT. 



To this accbunt should be charged cost of all equipment for 

 construction purposes, including steam shovels, pile drivers, 

 stone derricks, stone crushers, iron, hand, push and velocipede 

 cars and tunnel machinery, but exclusive of boats. Renewal, 

 repairs and expenses are not chargeable to this account 



34. GENERAL EXPENSES. 



To this account should be charged expenses of incorporation 

 and all contingent expenses, which are not proper charges to 

 engineering; such as taxes, printing and engraving bonds, etc. 



35. INTEREST AND DISCOUNT. 



To this account should be charged construction interest, dis- 

 count on securities sold, interest on loans effected and on notes 

 issued for construction purposes or overdue payments to con- 

 tractors or other creditors, and discount, interest and exchange 

 on other commercial paper issued for a similar purpose. Pre- 

 mium realized from sale of bonds, stock, or other securities 

 should be credited to this account. Discount or premium real- 



