Excerpt from Uniform System of Accounts for Street or Traction Railway Utilities: First Issue, Effective Jan. 1, 1913 In reprinting the Operating Expense accounts such changes have been made in the various maintenance accounts as will make the latter consistent with the Depreciation accounts prescribed by the Board at the time of the adoption of the Classification of Operating Expenses, Operating Revenues and Expenditures for Road and Equipment for Electric Railways prepared by the American. Street and Interurban Railway Accountants' Associa tion', which changes are suggested in the note under Deprecia tion in that classification. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.