Accounting Bulletin

66 Answer Accounting Series Circular additions and betterments amounts paid amounts received apportioned appropriate ballast bills bonds bridge buildings carhouses carrier cars chargeable charged the cost charged to account charged to expense charged to operating charged to road Class classification for road Classification of Expenditures Classification of Operating combination cars connection construction cost of repairs credited to account credited to revenue damage debits depreciation distribution Electric Railways equipment account Equipment of Electric Expenditures for Road Expenses of Electric fixtures handled included in account income account installation Interstate Commerce Commission joint facility Joint Tracks locomotives maintenance and operation material ment mileage operating expense account Operating Revenues paving payments power plant primary accounts proportion purchased Query rail railroad railway company revenue account road and equipment salaries and expenses steam locomotive store expenses Superintendence Supplies and Expenses switching taxes tickets tion tower wagons trackage rights trains wages