Uniform System of Accounts for Street Railroad Corporations. Adopted September 22, 1908

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— Any structure carrying tracks of the accounting corporation over other tracks, or over a stream, highway, or canal should be considered a bridge or a cul- vert. The cost of maintaining structures carrying other tracks, canals, highways, etc., over the accounting corporation's tracks should be charged to the following account, " Repairs of Crossings, Fences, and Signs ".
719. Repairs of Crossings, Fences, and Sign^.
Charge to this account the cost of all repairs to street, road, and farm cross
...ings at grade, overhead bridges and viaducts, roadways of undergrade foot or wagon crossings ; crossing gates and warning signals ; cost of drainage and excavations for undergrade crossings; and payments and assessments for street repairs or sewers at crossings; also the cost of repairs to right of way fences, snow and sand fences, cattle-guards, wing-fences, aprons, and hedges, and mile, section, warning, and other roadway signs.
Note A. — Street or sewer repairs within the limits of shop grounds or immedi- ately adjacent to station buildings should be charged to account No.


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