Classification of Revenues And Expenses for Outside Operations As Prescribed By

United States Interstate Commerce Commission

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Repair shops, Tool houses, Gas holders. Scrap bins. Warehouses, General offices. Shops, blacksmith, Wheelhouses.
Generating station Shops, machine, buildings. Stables.
Fixtures. — Cost of material used (less salvage) and labor expended In repairs to and renewals of fixtures (first cost when chargeable to expenses), such as bunks, counters, file cases, ice chests, railings, shelving, etc. , which are Immov- able and built in as part of a structure.
Machinery and appliuncen. — Cost of material us...ed (less salvage) and labor expended In repairs to and renewals of machinery and appliances necessary to equip buildings for occupancy, but not constituting a part of the producing equipment. Such machinery and appliances include the following: Engines, boilers, dynamos, hydraulic rams, and appur- tenances and accessories thereto.
Freight and passenger elevator system for buildings. Including cables, cars, counterbalances, cylinders, electric connections, plungers, and other fittings.
48536—08 7 94 OUTSIDE OPERATIONS.

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