Classification of Operating Expenses of Carriers By Water, As Prescribed By the Interstate Commerce Commission in Accordance With Section 20 of the Act to Regulate Commerce

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WE 12. SUPERINTENDENCE.
This account should include: Pay op Officers. — ^The pay of vice-presidents and other officers directly in charge of or engaged in the maintenance of terminals.
Pay of Clerks and Attendants. — The pay of clerks, drafts- men, and attendants in offices of officers whose pay is charged to this account.
24 Office and Other Expenses. — The rent of offices, the cost of telephone and telegraph service; postage, heat, light, power, water, ice, furniture, and other supplies for,
...and the care of, offices of offi- cers whose pay is charged to this account; incidental office and traveling expenses of such officers and their clerks ; cost of provisions for, and expenses of, special boats, when used by them; premiums on fidelity bonds of such officers and their employees, when as- sumed by the company; expenses of photographing buildings and structures, except for advertising purposes; the cost of draft- ing and engineering instruments and expenses of repairing them, and the cost of supplies (except stationery and printing) used by officers and employees whose pay is charged to this account.

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