Uniform System of Accounts for Telegraph And Cable Companies (Exclusive of Wirelees Telegraph Companies)

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Cable Floating Equipment.
This account should include the cost of steamships, steamboats, launches, and other vessels used in the construction and maintenance of ocean cables. This includes the cost of hulls, rigging, boilers, ma- chinery, special apparatus, and all appurtenances and fixtures necessary to equip such vessels for service.
224. Office Fuenituee and Fixtuees.
This account should include the cost of desks, tables, chairs, carpets, cases, movable partitions, railings, shelves, typewr
...iters, addressing ma- chines, adding machines, and other office devices ; stoves, portable gas and electric fixtures, and other office fittings not considered a part of the building and not telegraph, messenger, and cable equipment provided for in accounts Nos. 207, 208, 209, 220, and 221. (See general note under account No. 228.) 40 225. General Shop Equipment.
THis account should include the cost of all equipment specially pro- vided for general shops, such as engines, gas producers, electric gener- ators, other power apparatus used in operating machinery in such shops, machine tools, shafting, belts, and like shop equipment; also such smithing equipment in general shops as is used principally for general purposes other than shoeing horses and repairing vehicles.


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