Classification of Revenues And Expenses of Sleeping Car Operations, As Prescribed By the Interstate Commerce Commission for Steam Roads, in Accordance With Section 20 of the Act to Regulate Commerce. First Issue, Effective On July 1, 1908

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Account.
I. Dining and Special Cab Revenue.
II. MiscEiiANEOus Revenue.
I. DnrnrG and special oar eeveutje.
This account Includes . a carrier's revenue from meals, wines, liquors, cigars, cigarettes, etc., served from dining, cafe, buffet, composite, or similar cars.
n. inSOELLANEOUS EEYEinJE.
This account includes a carrier's revenue from rent of dining and special cars ; also all other revenue from opera- tion of dining and special cars not otherwise provided for.
DINING AND SPECIAL CAR SERVIC
...E. 85 OPEKATING EXPENSES.
GENERAL ACCOUNTS.
Account.
I. Maintenance.
II. Conducting Dining and Special Cabs.
III. General Expenses.
PRIMARY ACCOUNTS.
I. Maintenance — 1. Dining and Special Cars — Repairs.
2. Dining and Special Cars — Renewals.
3. Dining and Special Cars — ^Depreciation.
4. Other Expenses.
II. Conducting Dining and Special Cabs — 5. Superintendence.
6. Employees.
7. Fuel and Supplies.
8. Injuries and Damages.
9. Other Expenses.
III. General Expenses — 10. Administration Expenses.


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