. Electric railway journal . Maintenance tkctric By. Journal SECTIONALIZING WAY COSTS—DIVISION OF SYSTEM INTOSECTIONS track is buried and paved the ties have a longer discrimination has to be shown in these the same way with the overhead and poles, the at-tempt is made to maintain year by year and not to havea large renewal in any one year. As can be seen from Form No. 1 (reproduced inpart), these estimates are made on a regular printedform, which gives in a concise manner the informationupon which the estimate is based. The first two col-umns show the number and kin
. Electric railway journal . Maintenance tkctric By. Journal SECTIONALIZING WAY COSTS—DIVISION OF SYSTEM INTOSECTIONS track is buried and paved the ties have a longer discrimination has to be shown in these the same way with the overhead and poles, the at-tempt is made to maintain year by year and not to havea large renewal in any one year. As can be seen from Form No. 1 (reproduced inpart), these estimates are made on a regular printedform, which gives in a concise manner the informationupon which the estimate is based. The first two col-umns show the number and kind of material used, andthe next three are for the estimated value thereof. Ofthe latter, the first includes the entire expense that theengineer feels is necessary to maintain this section. SECTIONALIZING WAY COSTS—FORM 2—EXPENSES FOREACH SECTION OF EACH DIVISION FOR EACH ACCOUNT logical number of divisions to be five, and lettered themA, B, C, D and E, and then subdivided each so thataltogether we had nineteen sections. All maintenancework done in these sections is charged directly to them,including supplies, labor, etc. Before the beginning of the year an estimate is madefor each section. This estimate is made by the engi-neer from his knowledge of conditions and with the aid_of the various section foremen. No attempt is made properly. The second is a resume of the cost of suchestimates for appropriations that he may have askedfor in this section. These values are included in thefirst column, but in the third, which is the net main-tenance estimate requested, they are not included. Thepoint is that if appropriations are approved, the last,column-of the maintenance estimated is in effect, andon the other hand, if the estimated appropriations arenot approved, the fir
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