(including disbursements and/or earnings), war-risk and port-risk insurance coverage; provisions for deductible average losses, in instances where reserves are maintained by the carrier to equalize such losses; and the unexpended or debit balances of reserves for deductible average losses applicable to the period, in excess of the amount reserved for pending claims, if it is the practice of the carrier to close such balances at the end of each accounting period. § 282.757 Insurance; P. & I.

This account shall include the premiums on protection and indemnity insurance coverage; provisions for deductible average losses, in instances where reserves are maintained by the carrier to equalize such losses; and the unexpended or debit balances of reserves for deductible average losses applicable to the period, in excess of the amount reserved for pending claims, if it is the practice of the carrier to close such balances at the end of each accounting period.

§ 282.759 Insurance; other.

This account shall include the premiums on all classes of marine-risk coverage carried by the carrier which are not properly allocable to account 755, "Insurance-Hull and machinery," and account 757, "Insurance-P. & I.," as defined in § 282.757.

§ 282.760 Charter hire.

This account shall include the cost of hiring vessels from others under bareboat, time, trip, or other forms of charter. § 282.764 Other vessel expense.

This account shall include all miscellaneous expenses directly incident to the management and maintenance of vessels which are not properly chargeable to other account classification, such as: Ashes, removal of. Bill of health.

Masters, expenses of. Medical, examination of ship personnel.

Pursers, expenses of. Payroll insurance. Rental of equipment.

radio

Rental of submarine

signal apparatus. Seaworthy certificate Steam for winches, furnishing.

Taxi hire.

§ 282.765

Agency fees and commissions. (a) This account shall include agency fees, attendance fees, and commissions for services performed by agents at outports. This should not be confused with commissions paid to any other persons or concern acting as managing or operating agent of the carrier in instances where the latter does not maintain an operating organization, which expenses should be included in account 945, "Management and operating commissions."

(b) This account shall also include any agreed amounts charged for the use of the carrier's own facilities or for services rendered by the carrier to its owned or operated vessels, such amounts being credited to account 890, "Interdepartmental credits for services and facilities."

Permits, loading, discharge.

Pilotage.

Port dues and taxes.

Quarantine charges.
Running lines.

Sanitary dues.
Shifting vessel.

Stamp dues.

Tonnage tax.

Towage.

Tug hire.

Watching vessel.

(G.O. 22, Rev., 15 F.R. 7935, Nov. 21, 1950, as amended by Amdt. 5, 25 F.R. 13893, Dec. 29, 1960]

$282.780 Stevedoring.

(a) This account shall include the cost of removing and handling cargo from the piles on the pier or in pier sheds, or from cars, barges, lighters, scows, or booms alongside, and stowing the same in or on any part of the vessel, and the cost of discharging cargo from any part of the vessel onto the pier or into pier sheds, or into or on cars, barges, lighters, scows, or booms alongside the vessel and piling the same on the pier or in pier sheds, such as:

Straight time.

Overtime.

Detentions.

Extra labor:

Breaking down.

Handling baggage and mail. Heading cotton.

Heavy-lift charges.

High piling.

Long trucking.

Rigging and unrigging.

Shifting barges and lighters. Shifting cargo.

Sorting.

Tiering.

Transshipping cargo into sheds and barges. Hire of stevedoring gear and equipment, including cargo slings, hatch bridles, hatch tents, save-alls, etc.

Transportation, traveling time, and feeding of stevedores.

Trimming or leveling cargo.

Insurance, premium on workmen's compensation and public liability, based on labor charges included under this classification. (b) This account shall also include any agreed amounts charged for the use of the carrier's own facilities or for services rendered by the carrier to its owned or operated vessels, such amounts being credited to account 890, "Interdepartmental credits for services and facilities." § 282.789 Other cargo expenses.

(a) This account shall include all expenses directly incident to the handling

Separation cloths for grain cargoes.
Spiral charges.

Survey of cargo and hatches.
Towage of barges and lighters.
Watching cargo.

Weighing cargo.

Insurance, premium on workmen's compensation and public liability, based on labor charges included under this classification.

(b) This account shall also include any agreed amounts charged for the use of the carrier's own facilities or for services rendered by the carrier to its owned or operated vessels, such amounts being credited to account 890, "Interdepartmental credits for services and facilities." § 282.790 Freight brokerage.

This account shall include commissions to brokers for procuring cargo.

§ 282.793 Passenger brokerage.

This account shall include commissions to brokers and booking agencies for procuring business.

§ 282.795 Canal tolls.

This account shall include only the cost of tolls levied against vessels for traversing the Panama Canal, Suez Canal, and Saint Lawrence Seaway. Tolls assessed for passage through other canals shall be included in account 779, "Other port expenses."

[G.O. 22, Rev., Amdt. 5, 25 F.R. 13893, Dec. 29, 1960]

86-102-68- -9

(b) This classification shall also include net losses resulting from advance and prepaid beyond transactions, miscellaneous other manifested items, bar, and slop chest sales on such voyages. § 282.800 Inactive vessels expense.

(a) This account shall include all expenses incurred during the directly incident to inactive periods of vessels which are owned and controlled by the carrier, such as wages of officers and crews, subsistence, stores, supplies and equipment, fuel, repairs, insurance, charter hire, wharfage and dockage, port charges, etc. (b) Subsidiary accounts shall maintained alphabetically by vessels, further divided as to lay-up periods, and according to classifications of expenses, as follows:

be

(c) For detailed description of items chargeable to each account see classification of items for corresponding expenses under account 700, "Operating expense-Terminated voyages." § 282.850 Contributions to pools.

This account shall be charged with contributions for each accounting period

in accordance with pooling agreements by transfers from account 055, "Pool participation."

§ 282.855 Expense of terminal operations.

(a) This account shall include the gross expense incurred in the maintenance and operation of terminal facilities by the carrier such as salaries, wages (and related payroll taxes), rent, heat, light, power, repairs, dredging, and insurance for its owned or operated vessels or for the vessels of others.

(b) In instances where such services are performed by the carrier for its owned or operated vessels at agreed amounts, such agreed amounts shall be credited to account 890, "Interdepartmental credits for services and facilities," with a corresponding charge to account 200, "Unterminated voyage expense," or account 700, "Operating expense-Terminated voyages."

(c) Subsidiary accounts shall be maintained to show separately the principal classes of expense incurred in the operation of each terminal.

§ 282.865 Expense of cargo handling operations.

(a) This account shall include the gross expense incurred in the performance by the carrier of stevedoring and other cargo handling services such as checking, tallying, delivering, coopering, watching, etc. (and related payroll taxes), for its owned or operated vessels or for the vessels of others.

(b) In instances where such services are performed by the carrier for its owned or operated vessels at agreed amounts, such agreed amounts shall be credited to account 890 "Interdepartmental credits for services and facilities," with a corresponding charge to account 200, "Unterminated voyage expense," or account 700, "Operating expense-Terminated voyages."

(c) Subsidiary accounts shall be maintained to show separately the principal classes of expenses incurred in the performance of stevedoring and other cargo handling operations at each port.

§ 282.875 Expense of tug and lighter operations.

(a) This account shall include the gross expense incurred in the maintenance and operation by the carrier of

tugs, lighters, barges, scows, launches, floating cranes, and similar floating equipment for its owned or operated vessels or for the vessels of others.

(b) In instances where such services are performed by the carrier for its owned or operated vessels at agreed amounts, such agreed amounts shall be credited to account 890, "Interdepartmental credits for services and facilities," with a corresponding charge to account 200, "Unterminated voyage expense," or account 700, "Operating expense-Terminated voyages."

(c) Subsidiary accounts shall be maintained to show separately the principal classes of expenses incurred in the maintenance and operation of such floating equipment at each port.

§ 282.885 Expense of other shipping operations.

(a) This account shall include the gross expense incurred in the performance by the carrier of repairs and any other services or operations incidental to the shipping business for its owned or operated vessels or for the vessels of others, and for which no other account is specifically provided.

(b) In instances where such services are performed by the carrier for its owned or operated vessels at agreed amounts, such agreed amounts shall be credited to account 890, "Interdepartmental credits for services and facilities," with a corresponding charge to account 200, "Unterminated voyage expense," or account 700, "Operating expense-Terminated voyages."

(c) Subsidiary accounts shall be maintained to show separately the principal classes of expense incurred in the performance of repairs and other auxiliary operations at each port.

§ 282.890 Interdepartmental credits for services and facilities.

(a) This account shall include all administrative and general expenses incurred in the operation of the business for which no other specific account is provided, including the corresponding expenses of branch houses.

(b) Subsidiary accounts shall be maintained separately by offices.

(c) This account shall be subdivided according to the classification of expenses in accounts 901-944, inclusive. § 282.901 Salaries of officers.

This account shall include the compensation of officers and directors, including fees of receivers and trustees, commissions in lieu of salaries and taxes computed on basis of payroll such as old age benefits, unemployment compensation, and similar social security taxes. § 282.902 Wages of employees.

This account shall include the compensation of all employees other than officers and directors, including taxes computed on basis of payroll such as old age benefits, unemployment compensation and similar social security taxes. § 282.905 Legal and accounting fees and

expenses.

This account shall include fees, retainers, and other expenses for professional services of attorneys, auditors, accountants, and others, including cost of law books, legal forms, testimony, notarial and witness fees, law and court expenses, and audit reports of investigations and lawsuits.

§ 282.910 Rent, heat, light, and power.

This account shall include the cost of light, heat, power, water, and air con

ditioning; also rents payable for use of buildings, general offices, and storage space.

§ 282.915 Communication expenses.

This account shall include the cost of telephone, telegraph, cable, radio, teletype, and all other communication services.

§ 282.920 Office supplies, stationery, and printing.

This account shall include the cost of office supplies and of stationery and printing used in general offices, including the cost of printing annual reports, contracts, leases, passes, and tariffs.

§ 282.925 Membership dues and subscriptions.

This account shall include membership dues and fees in associations and subscriptions to periodicals and newspapers. This account shall also include all expenses incurred in administering pooling agreements. (Contributions of revenues to pooling agreements shall be charged to account 850, "Contributions to pools.")

§ 282.929 Entertaining and solicitation.

This account shall include expenses of canvassing and solicitation in connection with the procurement of traffic and all entertaining expenses.

§ 282.930 Traveling expenses.

This account shall include all traveling expenses of officers and their employees on official business of the company. Insurance and bond pre

§ 282.931

miums.

This account shall include premiums on insurance such as burglary, theft, robbery, etc., and premiums on fidelity bonds on officers and employees.

§ 282.932 Pensions and relief.

(a) This account shall include pensions and gratuities paid to retired or incapacitated employees, or heirs of employees, and expenses in connection therewith; also cost of life and benefit insurance on employees.

(b) A carrier may account for pensions on an accrual basis when funded under an established retirement plan whereby it definitely agrees to pay pensions to its retired employees.