Electric Railway Review 19

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Shop expenses.
Store expenses.
Stable expenses.
Work equipment — operation.
Insurance.
Injuries to persons.
into totals which will represent the service to the public and remedy a definite and long-felt deficiency in the subject which these particular accounts meet.
This circular is submitted to the electric carriers for con- sideration and criticism, and in order that the replies received may be as definite and concise as possible, the following specific information is requested: Name of compa
...ny; number of miles of line operated; number of cars operated under normal conditions; what limit, in your opinion, should be used as a line of demarcation indicating the distinction between a large and a small company? What would be the approximate aggregate charge to operating expenses for the year ending .Tune 30, 190S, resulting from the application of the theory of depreciation to the equipment of your company as outlined in this classification? Explain in detail the method by which you arrive at the amount stated.

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