406. The whole cost of operating and of maintaining a railroad may be generally and specially divided as follows:—

{ Cost of Road-bed. { Cost of Superstructure. (A) Interest on construction and equipment { Cost of Buildings. capital. { Cost of Engines. { Cost of Cars. { Fixed machinery.

Handbook of Railroad Construction — Part 214

{ Road-bed. { Material. { { Labor. { (B) Maintenance of way and works. { Buildings. { Material. { { Labor. { { Superstructure. { Material. { { Labor.

Handbook of Railroad Construction — Part 214

{ { { { Fuel, oil, and { { { Working. { waste. { { Passenger. { { Salaries. { { { { { { Maintaining. { Material. { { { { Labor. { Locomotives.{ { { { { Fuel, oil, and { { { Working. { waste. { { Freight. { { Salaries. { { { { { { Maintaining. { Material. { { { { Labor. (C) Maintenance of { the fixed and { { { { Warming, rolling stock.{ { { Working. { lighting, and { { { { cleaning. { { Passenger. { { Oil and waste. { { { { Cars. { { Maintaining. { Material and { { { labor. { { { { { Working. { Oil and waste. { { Freight. { Maintaining. { Material and { { { { labor. { { Fixed { In shops. { Machinery. { Oil and waste. { machinery. { On road. { Tanks and { Materials and { { { tables. { labor.

Handbook of Railroad Construction — Part 214

{ { Conductors. { { Ticket Sellers. { Passenger. { Clerks. { { Brakemen. (D) Salaries of hands employed in { { Porters. and about trains. { { { Conductors. { Freight. { Station agents. { { Brakemen. { { Weighers and gaugers.

{ Passenger. { Warming and lighting. { { Police. (E) Station expenses. { { Freight. { Warming and lighting. { { Police.

{ Salaries. { Travelling expenses. (F) General superintendence. { Office expenses. { Stationery. { Advertising, &c., &c.

The actual _general_ division of the operating expenses upon the New York State system of roads was, for 1854, as follows. (See State Engineer’s Report).

Way and works, 1,123 dollars per mile of road. Machinery, 2,072 dollars per mile of road. Salaries on and about trains, 640 dollars per mile of road. Stations, 30 dollars per mile of road. General superintendence, 333 dollars per mile of road. ————— Total, 4,198 dollars per mile of road.

That the detailed expenses may be charged to the proper departments, and that we may be able to take out the exact cost of working any one class of trains, or of carrying any article of transport, the following form should be filled.

┌──────────────────────────────────────────────────────┐ │ 407. TABLE SHOWING THE GENERAL AND DETAILED EXPENSES │ │ OF WORKING AND MAINTAINING THE RAILROADS OF NEW YORK │ │ STATE, FOR 1854, AND THE NEW YORK AND ERIE RAILROAD │ │ FOR THE YEAR ENDING SEPTEMBER 30, 1855. │ ├──────────┬───────────────────────────────────────────┤ │ │ │ │ │ │ │ │ WAY AND WORKS. │ │ │ │ │ │ │ ├──────────┼─────────┬───────────────┬──────────┬──────┤ │ │ │ │ │ │ │Nature of │ │ │ │ │ │ the item │ │ │ │ │ │ is shown │Road-bed.│Superstructure.│Buildings.│Total.│ │ in │ │ │ │ │ │horizontal│ │ │ │ │ │ columns. │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ ├──────────┤ │ │ │ │ │ Name of │ │ │ │ │ │railroad. │ │ │ │ │ │ │ │ │ │ │ ├──────────┼─────────┼───────────────┼──────────┼──────┤ │Cost, in │ │ │ │ │ │dollars, │ │ │ │ │ │per mile, │ 351│ 140│ 22│F. 513│ │upon N. Y.│ │ │ │ │ │State │ │ │ │ │ │Railroads │ │ │ │ │ │ │ 453│ 88│ 27│P. 568│ ├──────────┼─────────┼───────────────┼──────────┼──────┤ │Cost in │ │ │ │ │ │cents, per│ │ │ │ │ │ton, or │ │ │ │ │ │per │ │ │ │ F.│ │passenger │ .020│ .161│ .010│ .191│ │per mile │ │ │ │ │ │run, N. Y.│ │ │ │ │ │and Erie │ │ │ │ │ │Railroad. │ │ │ │ │ │ │ │ │ │ │ │ │ .035│ .207│ .011│ P.│ │ │ │ │ │ .253│ ├──────────┴─────────┴───────────────┴──────────┴──────┤ │ NOTES. │ └──────────────────────────────────────────────────────┘