III. TRAFFIC The primary accounts included in this general account are designed to show the expenses incurred for advertising, soliciting, and securing traffic for the carrier's lines and for preparing and distributing tariffs governing such traffic. The accounts for traffic expenses shall be kept in such manner as to show separately, by primary accounts, the expenses directly assignable to water-line operations. 10.351 Superintendence. This account shall include: (a) Pay of officers. The pay of officers directly in charge of or engaged in supervising the procurement of traffic, and the preparation and distribution of tariffs, division sheets, and classifications. (b) Pay of clerks and attendants. The pay of clerks and other employees in the offices and on business cars of officers whose pay is chargeable to this account. (c) Office and other expenses. Office expenses and other expenses of officers and emlpoyees whose pay is chargeable to this account. ITEMS OF EXPENSE AND SUPPLIES (See § 10.2-22.) NOTE A: When officers designated above have supervision over more than one department, their salaries, the pay of their clerks and attendants, and their office and other expenses shall be apportioned equally among the departments over which they have jurisdiction. NOTE B: The pay and expenses of officers engaged exclusively in soliciting traffic are chargeable to account No. 352, "Outside agencies." NOTE C: The cost of stationery for traffic offices is chargeable to account No. 358, "Stationery and printing," except stationery chargeable to accounts Nos. 354, 355, and 356. Page 158 *For statutory citation, see note to § 10.00-1. 10.352 Outside agencies. This account shall include the pay, and the office, traveling, and other expenses of general, commercial, city, and district agents and others soliciting traffic, the employees of their offices, and traveling agents and solicitors located on or off the line of the carrier's road. City ticket and freight offices, separate from regular station ticket and freight offices, shall be treated as outside agencies; the pay and expenses of the employees therein and the expenses of such offices shall be charged to this account. Commissions for services pertaining to either freight or passenger business, except commissions paid in lieu of salaries to carrier's agents located upon the carrier's own line (which shall be charged to account No. 373, "Station employees"), shall be included in this account. 10.353 Advertising. This account shall include the cost of advertising for the purpose of securing traffic; pay of advertising agents, their clerks and attendants; rent of offices, and the office, traveling, and other expenses of such employees; also donations to carnivals, local development associations, summer schools, and other gatherings, when made for the purpose of increasing traffic. NOTE: Advertising expenses of industrial and immigration bureaus shall be included in account No. 356, “Industrial and immigration bureaus." 10.354 Traffic associations. This account shall include the cost to the carrier of participation in traffic associations, including its proportion of the pay of officers and employees of such associations and of their office, stationery and printing, traveling, and other expenses. *For statutory citation, see note to § 10.00-1. Page 159 10.355 Fast freight lines. This account shall include the cost to the carrier of participation in fast freight or dispatch organizations, including its proportion of the pay of officers, soliciting agents, and employees of such organizations, and their office, stationery and printing, traveling and other expenses.*+ 10.356 Industrial and immigration bureaus. This account shall include the cost to the carrier of industrial and immigration bureaus, including the pay of industrial and immigration agents, and exhibit agents, their clerks and attendants and their office, stationery and printing, traveling, and other expenses. 10.357 Insurance. This account shall include premiums, except reinsurance premiums, for insuring the carrier against loss through injuries to persons or damage to or destruction or loss of property, whether caused by fire, accident, or other cause, when such loss to the carrier would be chargeable to Traffic; also premiums on fidelity bonds of employees whose pay is chargeable to Traffic. (See § 10.2-2.) *† NOTE: The premiums paid by the carrier to its insurance fund shall be credited to an insurance reserve account, to which account the amount of all claims for injuries to persons and damages to the property covered by its insurance shall be charged. To such account shall also be charged all reinsurance premiums paid to insurance companies, and to it shall be credited all amounts recovered from insurance companies for damage to the property reinsured by them. 10.358 Stationery and printing. This account shall include the cost of stationery and printing used in connection with securing traffic, including the cost of tariffs governing such traffic. *For statutory citation, see note to § 10.00-1. drawing. Penholders. Ink for writing and draw- Pencils for writing and Stylographs. Tariffs, printed. NOTE A: The cost of dictionaries, periodicals, technical books, etc., shall be included in the appropriate superintendence accounts. NOTE B: The cost of stationery and printing used by traffic associations, fast freight lines, and industrial and immigration bureaus shall be included in the accounts provided for the expenses of such organizations. 10.359 Other expenses. This account shall include all expenses in connection with traffic not properly chargeable to other traffic accounts.*+ IV. TRANSPORTATION-RAIL LINE The primary accounts included in this general account are designed to show expenses incurred for transporting persons and the property of others, including the expenses of station, train, yard, and terminal service; also the expense of transporting company material in transportation service trains. 10.371 Superintendence. This account shall include: (a) Pay of officers. The pay of officers directly in charge of or engaged in conducting transportation. (b) Pay of clerks and attendants. The pay of clerks and others employed in the offices and on business cars of officers whose pay is chargeable to this account. LIST OF EMPLOYEES Division clerk. Chief clerk. Clerks. (See § 10.2-22.) Special agents. Messengers. Porters. (c) Office and other expenses. Office expenses and other expenses of officers and employees whose pay is chargeable to this account; also the pay and expenses of employees attending investigations concerning the cause of or responsibility for accidents, and amounts paid detective agencies and others for work in connection with such investigations. NOTE A: When officers designated above have supervision over more than one department, their salaries, the pay of their clerks and attendants, and their office and other expenses shall be apportioned equally among the departments over which they have jurisdiction. NOTE B: The cost of stationery purchased for transportation offices is chargeable to account No. 410, "Stationery and printing." 10.372 Dispatching trains. This account shall include the pay of chief and other train dispatchers, their clerks, copying operators, and attendants, and pay of operators on the line whose duties are confined to directing train movements; also the office, traveling, and other expenses of such employees.*+ NOTE: Pay of operators who also perform station work shall be charged to account No. 373, "Station employees." 10.373 Station employees. This account shall include: (a) Agents, clerks, and attendants. The pay of agents, clerks, and attendants in charge of, or engaged in, the operation of stations, wharves, and piers located on the carrier's line; also payments to such station or ticket agents in lieu of salaries. Special payments to customs inspectors on account of opening and resealing cars under unusual conditions, and payments to produceexchange inspectors for inspecting, measuring, and weighing grain shall be here included. Page 162 *For statutory citation, see note to § 10.00-1. |