Railroad Engineering, Vol. 3: Instruction Paper (Classic Reprint) - Softcover

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Excerpt from Railroad Engineering, Vol. 3: Instruction Paper

The complicated financial relations existing between operating roads and their leased lines introduces some other items which are entered under fixed charges. One of these items, which is always less than 1 per cent of the total fixed charges, is called salaries and maintenance of organization These refer to the salaries which are paid to a few of the general Officers of a leased road who are retained to continue such work. Another item is placed, when it occurs, among the fixed charges; this is the rental paid for a leased road. As this is an intercorporate payment, it did not appear in the above general summary for the roads of the United States, nor did it appear in the detailed statement of the road previously described, since that road had no leased lines.

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